2018-09-05T14:36:17-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2017-01-01 451171945 CLAREMONT LINCOLN UNIVERSITY CLAR 9096674400 250 W FIRST STREET SUITE 330 CLAREMONT CA 91711 LINDA RABITOY CFO/TREASURER 9096674400 2018-09-05 1 MELISSA WALTERS P00744552 6268577300 2018-08-20 67.137.57.251 2018-09-05 10:32:39 PD P 23B560F2604D447D269FC674D84C486D1BE3EDFE F611F2D73B6157560E24B3645F2D8F06CDBE4C04 2017 2018-06-14 16:35:46Z LINDA RABITOY 250 W FIRST STREET SUITE 330 CLAREMONT CA 91711 29469571 0 X WWW.CLAREMONTLINCOLN.EDU X 2010 CA CLAREMONT LINCOLN IS A GRADUATE UNIVERSITY THAT PROVIDES INNOVATIVE EDUCATIONAL OFFERINGS WITH A GLOBAL IMPERATIVE. STUDENTS WILL DEVELOP CAPACITIES FOR COMPASSIONATE LEADERSHIP ACROSS SOCIAL SECTORS IN AN INTERCONNECTED AGE, THESE INDIVIDUALS WILL ENGAGE IN DIALOGUE AND COLLABORATION ACROSS CULTURAL, IDEOLOGICAL, RELIGIOUS AND ECONOMIC PERSPECTIVES. WE ACHIEVE OUR MISSION WITH THREE AREAS OF ADVANCED INQUIRY AND PRACTICE ETHICAL LEADERSHIP, INTERFAITH ACTION, AND SOCIAL IMPACT. OUR STUDENTS WILL INTEGRATE SELF-KNOWLEDGE WITH CRITICAL PERSPECTIVES AND CONTEMPORARY SKILL TO CREATE SUSTAINABLE SOCIAL CHANGE. 12 8 59 0 0 0 10033929 27331323 696346 523345 -22091 -22023 161547 89452 10869731 27922097 597321 243040 0 0 4706548 4336687 0 0 379597 3087691 2664309 8391560 7244036 2478171 20678061 14673949 35380000 858918 914908 13815031 34465092 TO BE A PLACE WHERE STUDENTS LEARN HOW TO TREAT OTHERS AS THEY WOULD LIKE TO BE TREATED. STUDENTS LEARN THE SKILLS NECESSARY TO UNDERSTAND DIFFERENCES AMONG RELIGIONS, GOVERNMENTS, OTHER ORGANIZATIONS, AND INDIVIDUALS. 0 0 3927370 243040 612797 REVENUE AND EXPENSES GO TOWARDS EDUCATION AND GRADUATION OF STUDENTS. 3927370 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 98 0 59 1 0 0 0 0 0 0 0 0 0 0 X 12 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LINDA RABITOY 6264846064 250 W FIRST STREET STE 330 CLAREMONT CA 91711 EILEEN ARANDA PRESIDENT 40.00 X X 353040 0 35159 THOMAS M BECKER DIRECTOR 3.00 X 0 0 0 JERRY CAMPBELL DIRECTOR 3.00 X 0 0 0 JOAN BROWN CAMPBELL DIRECTOR 3.00 X 0 0 0 STEVE CHANEN DIRECTOR 3.00 X 0 0 0 TONY DIGIOVANNI DIRECTOR 3.00 X 8000 0 0 KEITH DRAKE DIRECTOR 3.00 X 0 0 0 MEL GOTTLIEB DIRECTOR 3.00 X 0 0 0 ELIZABETH GRIEGO DIRECTOR 3.00 X 0 0 0 DAVID LINCOLN BOARD CHAIR 3.00 X 0 0 0 KATHRYN JO LINCOLN DIRECTOR 3.00 X 0 0 0 JAMES H MANIFOLD DIRECTOR 3.00 X 0 0 0 JAY SAMPLE SR. VP/CIO 40.00 X 121795 0 1723 LINDA RABITOY CFO/TREASURER 40.00 X 149311 0 14982 NANCY BARNES DIR OF HR 40.00 X 128105 0 8893 DEBORAH BARKER-GARCIA VP 40.00 X 155214 0 17064 WENDY DEAN VP 40.00 X 173455 0 19662 DARRELL EZELL VP 40.00 X 173134 0 20302 KERRY NEAL VP 40.00 X 154973 0 31442 DAVID CARTER VP 40.00 X 146154 0 2692 ANITA LEFFEL DEAN SOCIAL IMPACT 40.00 X 122952 0 18142 VICTOR MANALO DEAN OF CORE 40.00 X 106770 0 3000 STANLEY WARD DEAN CAPSTONE STUDY 40.00 X 129973 0 30611 1922876 0 203672 12 0 1 0 FACEBOOK 15161 COLLECTIONS CENTER DR CHICAGO IL 60693 ADVERTISING 232378 1 71312 27260011 27124818 27331323 STUDENT TUITION AND FEES 611310 523345 523345 523345 37232 37232 150804 63699 87105 87105 87105 1377929 1437184 -59255 -59255 -59255 46591 71312 46591 0 OTHER INCOME 611710 2347 2347 2347 27922097 612797 0 -22023 12000 12000 231040 231040 2126547 1063274 889439 173834 1614071 1247835 301823 64413 116709 62254 47492 6963 242632 164668 65595 12369 236728 147867 74044 14817 33454 33454 21479 21479 325201 190502 106809 27890 727716 721467 6249 39000 14741 24226 33 222068 222068 299885 116188 160459 23238 65555 36889 20109 8557 21508 15273 5417 818 277276 124301 128115 24860 65594 65594 DUES AND SUBSCRIPTIONS 112399 81289 25281 5829 SPECIAL EVENTS 106604 104888 1716 LICENSES 85512 400 85112 UTILITIES 67518 67518 193540 91893 93636 8011 7244036 3927370 2937069 379597 2086311 854125 11608761 20000 10000 14328 45836 60000 40000 5658857 5531022 229326 150767 8761205 779716 6605127 7981489 9158000 14673949 35380000 858918 914908 858918 914908 X 13769761 34450282 45270 14810 13815031 34465092 14673949 35380000 20678061 -28000 0 X 0 1 X 1 0 X 3420000 3420000 2580000 204250 2375750 301567 141223 160344 584283 434243 150040 1875355 1875355 7981489 X 27709648 -28000 -231040 -259040 27968688 -46591 -46591 27922097 7059587 46591 46591 7012996 231040 231040 7244036 PART X, LINE 2: AS OF AUGUST 22, 2014, THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED THAT THE UNIVERSITY IS QUALIFIED AS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)3 AND AS A PUBLIC CHARITY AS DEFINED IN IRC SECTION 170(B)(1)(A)(VI) AS OF DECEMBER 22, 2010. THE UNIVERSITY HAS APPLIED FOR AND GRANTED A CHANGE IN DESIGNATION FROM A PUBLIC CHARITY TO A SCHOOL AS DEFINED IN IRS SECTION 170(B)(1)(A)(II) EFFECTIVE MARCH 15, 2018. THE IRS DETERMINATION QUALIFIES THE UNIVERSITY FOR TAX EXEMPTION THROUGH SIMILAR PROVISIONS OF THE CALIFORNIA FRANCHISE TAX CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. CONTRIBUTIONS TO THE UNIVERSITY ARE DEDUCTIBLE UNDER IRC SECTION 170 AND THE UNIVERSITY IS QUALIFIED TO RECEIVE TAX DEDUCTIBLE BEQUESTS, DEVICES, TRANSFERS OR GIFTS UNDER IRC SECTIONS 2055, 2106 OR 2522. THE UNIVERSITY HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE UNIVERSITY CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. THE UNIVERSITY DOES NOT ENGAGE IN ANY UNRELATED TRADE OR BUSINESS, AS SUCH MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE UNIVERSITY FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS -231,040. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -46,591. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 46,591. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 231,040. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS PUBLISHED IN THE ACADEMIC CATALOG EACH YEAR ALONG WITH ALL BROCHURES, APPLICATION FORMS AND ADVERTISEMENTS (EFFECTIVE MARCH 6, 2018) SPOTLIGHT GALA 117903 71312 46591 106 715 23015 506 9105 13144 117903 71312 46591 106 715 23015 506 9105 13144 46591 0 1 CLAREMONT MUSEUM OF ART 200 W 1ST STREET CLAREMONT CA 91711 562482095 501(C)(3) 10000 ART EDUCATION SCHOLARSHIPS 88 231040 PART I, LINE 2: ON JULY 1, 2014, THE UNIVERSITY ELECTED TEMPORARILY TO NOT PARTICIPATE IN THE FEDERAL TITLE IV FUNDING PROGRAM. EFFECTIVE FEBRUARY 11, 2016, THE UNIVERSITY WAS GRANTED PROVISIONAL CERTIFICATION THROUGH FEBRUARY 11, 2016, THE UNIVERSITY WAS GRANTED PROVISIONAL CERTIFICATION THROUGH JUNE 30, 2017 TO PARTICIPATE IN THE TITLE IV HIGHER EDUCATION ACT OF 1965 (HEA) PROGRAM. X X X 0 0 0 0 0 0 0 0 0 EILEEN ARANDA PRESIDENT 353040 0 0 0 0 0 23986 0 11173 0 388199 0 349500 0 LINDA RABITOY CFO/TREASURER 149311 0 0 0 0 0 12000 0 2982 0 164293 0 145369 0 DEBORAH BARKER-GARCIA VP 155214 0 0 0 0 0 0 0 17064 0 172278 0 132784 0 WENDY DEAN VP 173455 0 0 0 0 0 10769 0 8893 0 193117 0 53846 0 DARRELL EZELL VP 173134 0 0 0 0 0 13939 0 6363 0 193436 0 165846 0 KERRY NEAL VP 154973 0 0 0 0 0 10831 0 20611 0 186415 0 164500 0 STANLEY WARD DEAN CAPSTONE STUDY 129973 0 0 0 0 0 10000 0 20611 0 160584 0 131099 0 EILEEN ARANDA PRESIDENT FINANCIAL VIABILITY X 100000 40000 0 1 1 40000 X 656255 27124818 FAIR VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DAVID LINCOLN, DIRECTOR KATHRYN JO LINCOLN, DIRECTOR FATHER-DAUGHTER RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS DISTRIBUTED TO THE FULL UNIVERSITY BOARD OF DIRECTORS FOR REVIEW. A REPRESENTATIVE OF THE BOARD REVIEWS THE FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ACCORDING TO THE UNIVERSITY'S CONFLICT OF INTEREST POLICY, AN INTERESTED PERSON SHALL MAKE AN APPROPRIATE DISCLOSURE OF ALL MATERIAL FACTS,INCLUDING THE EXISTENCE OF ANY FINANCIAL INTEREST, AT ANY TIME THAT ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR ETHICAL QUESTION ARISES AFTER DISCLOSURE OF ALL MATERIAL FACTS AND ANY FOLLOW-UP DISCUSSION WITH THE INTERESTED PERSON WITH A POTENTIAL CONFLICT OF INTEREST, A DETERMINATION MUST BE MADE ABOUT WHETHER A MATERIAL FINANCIAL INTEREST, SELF DEALING TRANSACTION OR OTHER KIND OF ACTUAL CONFLICT EXISTS IF THE POTENTIAL CONFLICT IS FIRST DISCLOSED DURING A BOARD OR COMMITIEE MEETING AT WHICH THE INTERESTED PERSON WITH THE POTENTIAL CONFLICT IS IN ATTENDANCE, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS EITHER DISCUSSED AND VOTED UPON OR REFERRED FOR FURTHER CONSIDERATION IF IT IS DETERMINED THAT AN ACTUAL CONFLICT OF INTEREST EXISTS, THEN THE MATTER IN QUESTION CAN ONLY BE AUTHORIZED IF APPROVED BY THE VOTE DESCRIBED IN SECTION 6A AND 6B OF THE POLICY. EACH PERSON SUBJECT TO THIS POLICY SHALL ANNUALLY SIGN A STATEMENT ON THE CONFLICT OF INTEREST DISCLOSURE FORM OR SUCH OTHER FORM AS THE BOARD ADOPTS, WHICH AT A MINIMUM AFFIRMS THAT SUCH PERSON (A) HAS RECEIVED A COPY OF THE POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THE UNIVERSITY IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, INTERESTED PERSONS SHALL MAKE AN ANNUAL DISCLOSURE OF ON-GOING RELATIONSHIPS AND INTERESTS THAT MAY PRESENT A CONFLICT OF INTEREST. DISCLOSURES SHOULD ADDRESS CURRENT AFFILIATIONS, AS WELL AS PAST AFFILIATIONS FOR THE PRIOR TWO YEARS. CONFLICT OF INTEREST DISCLOSURE FORMS WILL BE SUBMITTED TO THE CHAIR PERSON OF THE BOARD OR TO THE PERSON S/HE DESIGNATES AND THE FULL BOARD APPROVES ANNUALLY, AND WHEN APPROPRIATE, AT OR PRIOR TO ACTION ON RELEVANT BUSINESS TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT, THE CHIEF FINANCIAL OFFICER, THE SENIOR VICE PRESIDENT OF OPERATIONS /CHIEF INFORMATION OFFICER AND THE EXECUTIVE VP WAS REVIEWED BY THE BOARD AFTER THE COMPLETION OF AN INDEPENDENT COMPENSATION STUDY. THE COMPENSATION OF THE PRESIDENT WAS SET BY THE BOARD. THE CFO, SR VP OF OPS/CIO AND EVP COMPENSATION WAS SET BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST