LAGUNA COLLEGE OF ART AND DESIGN: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LAGUNA COLLEGE OF ART AND DESIGN (EIN 95-2415066)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-01
- IRS object ID
- 201811219349301436
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-01T13:25:24-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 330526284 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALMICH & ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26463 RANCHO PARKWAY SOUTH | AddressLine1Txt |
| City | LAKE FOREST | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92630 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952415066 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAGUNA COLLEGE OF ART AND DESIGN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAGU | BusinessNameControlTxt |
| Phone | 9493766000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2222 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONATHAN BURKE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9493766000 | PhoneNum |
| Signature | 2018-04-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES A BERMUDEZ | PreparerPersonNm |
| PTIN | P00099878 | PTIN |
| Phone | 9496007550 | PhoneNum |
| Preparation | 2018-04-30 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 98.189.202.103 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-04-27 | IPDt |
| IP Tm | 08:00:29 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | A167195C82C4F9F285BA9892E9142642BBBAE2C9 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | A167195C82C4F9F285BA9892E9142642BBBAE2C9 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JONATHAN BURKE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2222 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $18,928,189 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LCAD.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | OPERATE A COLLEGE OF ART OFFERING BACHELORS AND MASTERS DEGREES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 388 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,678,377 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,043,700 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,764,187 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,853,691 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,911 | PYInvestmentIncomeAmt |
| CY Investment Income | $167,748 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$104,642 | PYOtherRevenueAmt |
| CY Other Revenue | -$81,784 | CYOtherRevenueAmt |
| PY Total Revenue | $17,342,833 | PYTotalRevenueAmt |
| CY Total Revenue | $17,983,355 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,363,515 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,832,335 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,438,355 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,023,984 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $32,988 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $4,335 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $548,027 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,895,860 | PYOtherExpensesAmt |
| CY Other Expenses | $5,079,069 | CYOtherExpensesAmt |
| PY Total Expenses | $15,730,718 | PYTotalExpensesAmt |
| CY Total Expenses | $16,939,723 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,612,115 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,043,632 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,733,927 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,477,074 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,694,400 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,122,152 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,039,527 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,354,922 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LAGUNA COLLEGE OF ART & DESIGN PREPARES WOMEN AND MEN FOR CAREERS AS CREATIVE ARTISTS AND DESIGNERS IN A CULTURALLY AND ETHNICALLY DIVERSE WORLD THROUGH A CURRICULUM THAT EMPHASIZES ACQUIRING SKILLS BASED ON OBSERVATION, REPRESENTATION, AND CONCEPT DEVELOPMENT, WHILE EMBRACING CHALLENGES OF NEW, INNOVATIVE TECHNOLOGIES. THE COLLEGE IS COMMITTED TO OFFERING ITS CURRICULUM THROUGH ACCREDITED DEGREE PROGRAMS THAT IMAGINATIVELY COMBINE STUDIO WORK WITH ACADEMIC STUDIES, AND TO SHARING ITS RESOURCES WITH THE BROADER COMMUNITY THROUGH CONTINUING EDUCATION AND EXHIBITIONS PROGRAMS.LAGUNA COLLEGE OF ART & DESIGN IS ACCREDITED BY THE NATIONAL ASSOCIATION OF SCHOOLS OF ART AND DESIGN AND THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGE AND IS COMMITTED TO MAINTAINING THE HIGHEST EDUCATIONAL STANDARDS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,871,742 | ExpenseAmt |
| Grant | $3,832,335 | GrantAmt |
| Revenue | $17,021,439 | RevenueAmt |
| Desc | LAGUNA COLLEGE OF ART AND DESIGN IS A FULLY ACCREDITED FOUR YEAR COLLEGE WITH A CURRENT ENROLLMENT OF APPROXIMATELY 611 STUDENTS IN THE UNDERGRADUATE PROGRAM. LAGUNA COLLEGE AWARDS A BACHELOR OF FINE ARTS DEGREE WITH MAJORS IN DRAWING AND PAINTING, GRAPHIC DESIGN, ILLUSTRATION,GAME ART AND ANIMATION. LAGUNA COLLEGE ALSO PROVIDES A MASTERS OF FINE ARTS DEGREE IN PAINTING, WITH A CURRENT ENROLLMENT OF APPROXIMATELY 21 STUDENTS AND A MASTER IN FINE ARTS PROGRAM IN THE ART OF GAME WITH 13 STUDENTS. | Desc |
| Total Program Service Expenses | $14,871,742 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 91 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 388 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL PEARLMAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9493766000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2222 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JONATHAN BURKE | |||||||
| PRESIDENT | 37.50 | Yes (X) | Yes (X) | $240,074 | $0 | $30,254 | |
| RON HOLECEK | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LISA DALLENDORFER | |||||||
| SECRETARY | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY MILBY | |||||||
| TREASURER | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY BEVERAGE | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY BUSHNELL | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SUZANNE CHONETTE | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA CLARENCE | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NELSON COATES | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN GUNNIN | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY JONES | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BONNIE LIVINGSTON | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ILONA MARTIN | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JARED MATHIS | |||||||
| VICE CHAIR | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES MCQUEEN | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES MELLOR | |||||||
| CHAIR | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SUZANNE MELLOR | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURA ROHL | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD SCHWARZSTEIN | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GERARD STRIPLING | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES GODEK | |||||||
| CFO | 37.50 | Yes (X) | Yes (X) | $167,761 | $0 | $27,891 | |
| FELICIA JAO | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CARLA ARZENTE | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL ERVIN | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SUE GREENWOOD | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LISA HALE | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RENAE ASHWILL | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOAN GLADSTONE | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KIMBERLEY GRAHAM | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| VERONICA GRAY | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER TOWER | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| HELENE GARRISON | |||||||
| VP OF ACADEMIC AFFAIRS | 37.50 | $167,754 | $0 | $9,834 | Yes (X) | ||
| CHRISTOPHER BROWN | |||||||
| DIRECTOR OF ADMISSIONS & F | 37.50 | $123,619 | $0 | $17,558 | Yes (X) | ||
| MATTHEW MORTON | |||||||
| DIRECTOR OF INFORMATION TECH | 37.50 | $108,376 | $0 | $15,190 | Yes (X) | ||
| MICHAEL PEARLMAN | |||||||
| CONTROLLER | 37.50 | $103,682 | $0 | $14,964 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $911,266 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $115,691 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DBACINC | |||||
| 101 SHIPYARD WAY SUITE A | NEWPORT BEACH | CA | 92663 | CONSTRUCTION | $1,121,914 |
| LPA INC | |||||
| PO BOX 7399 | NEWPORT BEACH | CA | 92658 | ARCHITECTS | $165,679 |
| A-1 BUILDING MAINTENANCE | |||||
| 3410 LA SIERRA AVE F1144 | RIVERSIDE | CA | 92503 | CLEANING SERVICE | $124,444 |
| K-WALL LLC | |||||
| 4100 NEWPORT PLACE DRIVE 510 | NEWPORT BEACH | CA | 92660 | WEBSITE DEVELOPMENT | $114,775 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $97,625 | FundraisingAmt |
| Government Grants | $225,512 | GovernmentGrantsAmt |
| All Other Contributions | $720,563 | AllOtherContributionsAmt |
| Noncash Contributions | $105,400 | NoncashContributionsAmt |
| Total Contributions | $1,043,700 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $16,733,949 | $16,733,949 |
| NON-CREDIT COURSES | 611600 | $119,742 | $119,742 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,853,691 | TotalProgramServiceRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $57,691 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $137,205 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$79,514 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$79,514 | TotalRevenueColumnAmt |
| Exclusion | -$79,514 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $776,832 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $609,084 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $167,748 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $167,748 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $167,748 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $196,275 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $97,625 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $198,545 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,270 | TotalRevenueColumnAmt |
| Exclusion | -$2,270 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,983,355 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,021,439 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$81,784 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,832,335 | TotalAmt |
| Program Services | $3,832,335 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424,800 | TotalAmt |
| Management And General | $424,800 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,276,433 | TotalAmt |
| Program Services | $5,526,338 | ProgramServicesAmt |
| Management And General | $431,216 | ManagementAndGeneralAmt |
| Fundraising | $318,879 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,207 | TotalAmt |
| Program Services | $122,841 | ProgramServicesAmt |
| Management And General | $41,010 | ManagementAndGeneralAmt |
| Fundraising | $13,356 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $578,351 | TotalAmt |
| Program Services | $453,502 | ProgramServicesAmt |
| Management And General | $95,591 | ManagementAndGeneralAmt |
| Fundraising | $29,258 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $567,193 | TotalAmt |
| Program Services | $482,229 | ProgramServicesAmt |
| Management And General | $57,549 | ManagementAndGeneralAmt |
| Fundraising | $27,415 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,688 | TotalAmt |
| Management And General | $92,688 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,241 | TotalAmt |
| Program Services | $7,000 | ProgramServicesAmt |
| Management And General | $39,241 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,335 | TotalAmt |
| Fundraising | $4,335 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,671 | TotalAmt |
| Program Services | $8,750 | ProgramServicesAmt |
| Management And General | $81,921 | ManagementAndGeneralAmt |
| Fundraising | $2,000 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,570 | TotalAmt |
| Program Services | $133,632 | ProgramServicesAmt |
| Management And General | $31,732 | ManagementAndGeneralAmt |
| Fundraising | $40,206 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,316 | TotalAmt |
| Program Services | $115,638 | ProgramServicesAmt |
| Management And General | $21,816 | ManagementAndGeneralAmt |
| Fundraising | $3,862 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,593 | TotalAmt |
| Program Services | $206,941 | ProgramServicesAmt |
| Management And General | $52,202 | ManagementAndGeneralAmt |
| Fundraising | $28,450 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,329,255 | TotalAmt |
| Program Services | $1,329,255 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,738 | TotalAmt |
| Program Services | $112,306 | ProgramServicesAmt |
| Management And General | $12,893 | ManagementAndGeneralAmt |
| Fundraising | $1,539 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,839 | TotalAmt |
| Program Services | $41,694 | ProgramServicesAmt |
| Management And General | $5,145 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,087,457 | TotalAmt |
| Program Services | $1,087,457 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,477 | TotalAmt |
| Program Services | $276,477 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| JANITORIAL EXPENSE | $188,355 | $188,355 | ||
| INTERNET | $177,275 | $177,275 | ||
| PRINTING | $175,256 | $157,626 | $4,150 | $13,480 |
| UTILITIES | $122,968 | $122,459 | $509 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $682,370 | TotalAmt |
| Program Services | $489,632 | ProgramServicesAmt |
| Management And General | $128,000 | ManagementAndGeneralAmt |
| Fundraising | $64,738 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,939,723 | TotalAmt |
| Program Services | $14,871,742 | ProgramServicesAmt |
| Management And General | $1,519,954 | ManagementAndGeneralAmt |
| Fundraising | $548,027 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,564,882 | BOYAmt |
| EOY | $2,747,397 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,509 | BOYAmt |
| EOY | $152,401 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,214 | BOYAmt |
| EOY | $436,623 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $28,993,208 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,403,202 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,311,400 | BOYAmt |
| EOY | $20,590,006 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,163,320 | BOYAmt |
| EOY | $2,430,045 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,602 | BOYAmt |
| EOY | $120,602 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,733,927 | BOYAmt |
| EOY | $26,477,074 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $636,272 | BOYAmt |
| EOY | $804,722 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,801 | BOYAmt |
| EOY | $202,861 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $13,005,689 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,904,327 | BOYAmt |
| EOY | $105,480 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,400 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,694,400 | BOYAmt |
| EOY | $14,122,152 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,103,807 | BOYAmt |
| EOY | $10,595,883 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $436,415 | BOYAmt |
| EOY | $254,271 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,499,305 | BOYAmt |
| EOY | $1,504,768 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,039,527 | BOYAmt |
| EOY | $12,354,922 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,733,927 | BOYAmt |
| EOY | $26,477,074 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,043,632 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $271,762 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | Yes (1) | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,935,720 | BeginningYearBalanceAmt |
| Contributions | $202,233 | ContributionsAmt |
| Other Expenditures | $378,914 | OtherExpendituresAmt |
| End Year Balance | $1,759,039 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,971,763 | BeginningYearBalanceAmt |
| Contributions | $286,132 | ContributionsAmt |
| Other Expenditures | $322,175 | OtherExpendituresAmt |
| End Year Balance | $1,935,720 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,799,486 | BeginningYearBalanceAmt |
| Contributions | $439,965 | ContributionsAmt |
| Other Expenditures | $267,688 | OtherExpendituresAmt |
| End Year Balance | $1,971,763 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,499,684 | BeginningYearBalanceAmt |
| Contributions | $513,106 | ContributionsAmt |
| Other Expenditures | $213,304 | OtherExpendituresAmt |
| End Year Balance | $1,799,486 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,484,798 | BeginningYearBalanceAmt |
| Contributions | $145,014 | ContributionsAmt |
| Other Expenditures | $130,128 | OtherExpendituresAmt |
| End Year Balance | $1,499,684 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.86000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.14000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $9,931,838 | InvestmentCostOrOtherBasisAmt |
| Book Value | $9,931,838 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $8,501,872 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,765,919 | DepreciationAmt |
| Book Value | $6,735,953 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,306,124 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,367,296 | DepreciationAmt |
| Book Value | $938,828 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $5,867,798 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $4,711,860 | DepreciationAmt |
| Book Value | $1,155,938 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,385,576 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $558,127 | DepreciationAmt |
| Book Value | $1,827,449 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,590,006 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MUTUAL FUNDS | Desc |
| Book Value | $2,430,045 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,430,045 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSITS | Desc |
| Amt | $3,400 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,400 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $14,653,132 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $271,762 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$3,832,335 | OtherRevenueAmt |
| Revenue Not Reported | -$3,560,573 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,213,705 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$230,349 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$230,349 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,983,356 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,337,737 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $230,349 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $230,349 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,107,388 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,832,335 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,832,335 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,939,723 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE COLLECTION CONSISTS OF STUDENT CREATED ART WORK WHICH IS USED AS AN EXHIBIT TO SHOW POTENTIAL STUDENTS THE QUALITY OF WORK PRODUCED BY THE STUDENTS CURRENTLY IN THE PROGRAM. |
| PART V, LINE 4: | THE ENDOWMENT INCOME AND APPRECIATION PROVIDES SOME OF THE SCHOLARSHIP FUNDS FOR THE STUDENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIPS & GRANTS -3,832,335. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES -137,205. SPECIAL EVENT EXPENSES -93,144. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 137,205. SPECIAL EVENT EXPENSES 93,144. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS & GRANTS 3,832,335. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE NONDISCRIMINATORY POLICY IS STATED ON THE COLLEGE'S WEBSITE |
| SCHEDULE E, PART I, LINE 6 | LAGUNA COLLEGE OF ART & DESIGN PARTICIPATES IN TITLE IV FEDERAL FINANCIAL AID AND CALIFORNIA STATE AID IN THE FORM OF CAL GRANTS. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed States | CA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | COLLECTORS CHOICE | Event1Nm |
| Gross Receipts Event1 | $293,900 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $97,625 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $196,275 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $38,324 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $26,250 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $1,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $132,971 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $293,900 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $97,625 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $196,275 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $38,324 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $26,250 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,000 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $132,971 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $198,545 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$2,270 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID - TUITION REDUCTION | GrantTypeTxt |
| Recipient | 639 | RecipientCnt |
| Non Cash Assistance | $3,832,335 | NonCashAssistanceAmt |
| Valuation Method Used | BOOK | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION REDUCTION | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ADMISSIONS IS GIVEN A PERCENTAGE OF GROSS TUITION TO AWARD AS INSTITUTIONAL GRANTS. THE CURRENT PERCENTAGE IS 23%. THE AMOUNT OF THE GRANT IS COMMUNICATED TO THE FINANCIAL AID OFFICE WHO MAKES IT PART OF THE TOTAL FINANCIAL AID PACKAGE. ONCE THE STUDENT ACCEPTS ADMISSION, THE GRANT IS POSTED TO THE STUDENTS ACCOUNT BY FINANCIAL AID. THE BUSINESS OFFICE MONITORS THE TOTAL AWARDED TO ENSURE THEY ARE WITHIN BUDGET. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JONATHAN BURKE | ||||||||||||||
| PRESIDENT | $234,074 | $0 | $0 | $0 | $6,000 | $0 | $11,629 | $0 | $18,625 | $0 | $270,328 | $0 | $0 | $0 |
| JAMES GODEK | ||||||||||||||
| CFO | $167,761 | $0 | $0 | $0 | $0 | $0 | $8,154 | $0 | $19,737 | $0 | $195,652 | $0 | $0 | $0 |
| HELENE GARRISON | ||||||||||||||
| VP OF ACADEMIC AFFAIRS | $167,254 | $0 | $0 | $0 | $500 | $0 | $8,147 | $0 | $1,687 | $0 | $177,588 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 352273601 | BondIssuerEIN |
| Bond Issued | 2016-09-29 | BondIssuedDt |
| Issue Price | $15,115,000 | IssuePriceAmt |
| Purpose | TO FINANCE THE ACQUISITION OF PROPERTY AND REFINANCE EXISTING DEBT. | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $15,115,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $192,779 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $9,710,142 | CapitalExpendituresAmt |
| Other Spent Proceeds | $3,343,974 | OtherSpentProceedsAmt |
| Unspent | $1,868,105 | UnspentAmt |
| Substantial Completion | 2017 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 64 | ContributionCnt |
| Noncash Contributions Rpt F990 | $105,400 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SELLING PRICE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | SUZANNE MELLOR AND JAMES MELLOR ARE HUSBAND AND WIFE AND BOTH ON THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 4 | ADDED SECTION DEFINING HOW AND WHEN A TRUSTEE IS GRANTED "ON LEAVE" STATUS, AS WELL AS THE RESPONSIBILITIES OF THIS DESIGNATION. ADDED NEW SECTION INTENDED TO DEFINE AND EXPLAIN STATUS OF TRUSTEE EMERITUS. INSERTED CONTENTS "CONFLICT OF INTEREST POLICY" AS A NEW SECTION. |
| FORM 990, PART VI, SECTION B, LINE 11B | EACH MEMBER OF THE BOARD OF TRUSTEES IS E-MAILED A COPY OF THE 990. AFTER TRUSTEES HAVE INDIVIDUALLY REVIEWED THE 990, THE CHAIR OF THE FINANCE COMMITTEE REVIEWS THE 990 IN DETAIL AND REPORTS ON THE RESULTS OF HIS REVIEW TO THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND TRUSTEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | BOARD DETERMINES PRESIDENT'S COMPENSATION USING COMPARATIVE STATISTICS. PRESIDENT AND HUMAN RESOURCES DETERMINES STAFF COMPENSATION USING COMPARATIVE STATISTICS. |
| FORM 990, PART VI, SECTION C, LINE 19 | LAGUNA COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION IN LAGUNA COLLEGE'S LIBRARY. THE COLLEGE'S LIBRARY IS OPEN TO THE PUBLIC. |
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