2017-03-08T11:37:18-06:00 2016-05-31 910189318 Moss Adams LLP 3121 W March Ln Ste 200 Stockton CA 952192367 990 2015-06-01 952962604 California Lutheran University CALI 8054933171 60 West Olsen Road M/C 1200 Thousand Oaks CA 913602700 Christopher Kimball President 8054933171 2017-02-27 1 Tracy S Paglia P00366884 2099556100 2017-02-27 2015 2021-01-29 14:40:06Z Christopher Kimball 60 West Olsen Road M/C 1200 Thousand Oaks CA 913602700 221411387 0 X www.callutheran.edu X 1959 CA CLU is an institution offering undergraduate and graduate degrees in the liberal arts and sciences. 33 30 2431 100 75814 -137814 13944442 12942832 139556037 143413971 4272347 2772357 165116 16951 157937942 159146111 41127670 44736927 0 0 63950411 66621797 0 0 2800568 42978468 42653370 148056549 154012094 9881393 5134017 309246633 309875975 85470449 82652272 223776184 227223703 X California Lutheran University is a selective comprehensive institution offering undergraduate and graduate degrees in the liberal arts and sciences and professional fields. Rooted in the Lutheran tradition of Christian faith, the University encourages critical inquiry into matters of both faith and reason. The mission of the University is to educate leaders for a global society who are strong in character and judgment, confident in their identity and vocation, and committed to service and justice. 0 0 88069555 44618065 119783691 Higher Education: Provided quality education for undergraduate students and graduate students. California Lutheran University offers undergraduate, graduate and continuing education programs through its College of Arts and Sciences, School of Management, Graduate School of Education, Graduate School of Psychology and Pacific Lutheran Theological Seminary. The University offers 38 undergraduate majors and 34 undergraduate minors are offered through our undergraduate programs. Master's degree programs are offered in education, business administration, public policy and administration, computer science, psychology, information systems and technology, economics, divinity, arts, and theological studies. The University offers doctoral programs in educational leadership, higher education leadership, and clinical psychology PH.D. 23209969 0 1281531 Student Services: This program provides support for Student life activities, athletics, student health and other services to students. 16706246 0 17122808 Auxiliary Operation: It is California Lutheran University's mission to be a residential campus. The majority of the traditional undergraduate student population resides on campus to attend educational programs. 12533681 118862 5225941 Higher education academic support departments include University Library, Computer & Media Labs, and faculty development programs. Public service departments include the Day Care Center, KCLU (public radio station) and Event Services to serve the community. 12533681 118862 5225941 140519451 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 0 1 1 0 1 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 5147 0 1 2431 1 1 1 0 0 0 0 1 1 0 0 0 0 X 33 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X California Lutheran University Attn Tom Marsh 8054933181 60 West Olsen Road m/c 1200 Thousand Oaks CA 913602700 Baumhefner Linda Board Member 1.00 X 0 0 0 Becerra Glen Board Member 1.00 X 0 0 0 Bessey Jim Board Member 1.00 X 0 0 0 Brohaugh Wally Board Member 1.00 0.30 X 0 0 0 Camarillo Bill Board Member 1.00 X 0 0 0 Carthen Evan ASCLU President 2015-2016/Board Member 1.00 X 4391 0 0 Chadwick Sue Board Member 1.00 0.30 X 0 0 0 Erickson Dennis Board Member 1.00 X 0 0 0 Foster Randy Board Member 1.00 X 0 0 0 Hanson Rev Mark Board Member 1.00 X 0 0 0 Hengst Tim Faculty Chair/Board Member 40.00 X 120905 0 18454 Holmerud Mark Board Member 1.00 X 0 0 0 Irwin Jon Board Member 1.00 X 0 0 0 Jensen Ted Secretary 2.00 X X 0 0 0 KIMBALL CHRIS President 40.00 0.30 X X 490886 0 49338 Krantz Bill Board Member 1.00 0.30 X 0 0 0 Larsen Judy Board Member 1.00 X 0 0 0 Lederer Jill Board Member 1.00 X 0 0 0 Lemmo Rick Board Member 1.00 X 0 0 0 LUNDEEN-SMUCK SUSAN Chair of the Board 1.00 X X 0 0 0 McNay Cristy Board Member 1.00 X 0 0 0 McNeil Malcolm Board Member 1.00 X 0 0 0 Nebens Carrie Board Member 1.00 X 0 0 0 Olson Karen Board Member 1.00 X 0 0 0 Overton Jim Board Member 1.00 X 0 0 0 Robbins Dennis Board Member 1.00 X 0 0 0 Rulon Erin Board Member 1.00 X 0 0 0 Schmalen Stephen Board Member 1.00 X 0 0 0 Stegemoeller Mark Board Member 1.00 0.30 X 0 0 0 Sweeney Deborah Board Member 1.00 X 0 0 0 Swenson James Board Member 1.00 X 0 0 0 Talmage Steve Board Member 1.00 X 0 0 0 ULLMAN GEORGE Board Member 1.00 X 0 0 0 Gilbert Rod thru 100815 Chair of the Board 5.00 0.30 X X 0 0 0 Gibson Breanne Thru 43015 Board Member 1.00 X 0 0 0 Larisey John Thru 53115 board Member 1.00 X 0 0 0 Davis Karen VP, Administration & Finance 40.00 0.30 X 257747 0 37714 Apfelthaler Gerhard Dean, School of Management 40.00 X 200741 0 30236 Griffin Joan Dean, College of Arts & Sciences 40.00 X 165591 0 27329 Neilson Leanne Provost/VP, Academic Affairs 40.00 X 249276 0 33930 Parham Patricia Assistant VP, Human Resources 40.00 X 156669 0 16835 Roper Melinda VP, Student Affairs/Dean of Students 40.00 X 173522 0 17548 VAN OMMEREN RYAN Associate VP, Facility Ope 40.00 X 179351 0 25001 Ward Matthew VP, Enrollment Management 40.00 X 180278 0 29230 Wheatly Stephen VP, UNIVERSITY ADVANCEMENT 40.00 0.30 X 229800 0 32006 Domicone Harry Professor/Director of IMBA 40.00 X 195346 0 28081 Olson Mary General Manager, KCLU Radio 40.00 X 163008 0 21878 Peng Chang-Shyh Professor 40.00 X 195644 0 22975 Reinhart Craig Professor 40.00 X 154138 0 22008 Vaiman Vlad Professor 40.00 X 175325 0 25234 Maxey Charles DEAN, SCHOOL OF MGMT (former key) 40.00 X 136909 0 19999 3429527 0 457796 101 1 1 0 Royall & Company 1920 East Parham Road Richmond VA 23228 Consulting 516500 Hirschfeld Kraemer LLP 505 Montgomery St 13th Floor San Francisco IL 94111 Legal 400112 The CrisCom Company 9550 Topanga Canyon Blvd Chatsworth CA 91311 Consulting 144000 Carl Terzian 10866 Wilshire Blvd Suite 750 Los Angeles CA 90024 Consulting 130970 Gonser Gerber LLP 1776 Legacy Circle Suite 100 Naperville IL 60563 Consulting 113779 5 50595 24240 2683594 10184403 323540 12942832 Tuition and Fees 611310 122042712 122042712 Resident Halls 721000 10997180 10997180 Cafeteria 611310 5101004 5101004 Auxiliary Income 722210 1402665 1402665 Educational Programs 611310 888787 888787 2981623 2326024 226143 429456 143413971 783834 -159277 943111 37057 16574 28925 7626 8132 8948 17080 8948 8132 64187261 62198738 1988523 1988523 1988523 29858 50595 29987 -129 -129 159146111 142758372 75814 3369093 118862 118862 44618065 44618065 2722874 874931 1593858 254085 50275885 37769298 10962098 1544489 3687367 2660938 899538 126891 6330436 4221783 1893188 215465 3605235 2676511 810543 118181 1739021 1128271 567894 42856 839939 25365 784357 30217 179791 6297 173494 144000 144000 445413 445413 340075 250012 90063 1057342 736175 319787 1380 6180716 4131370 1873032 176314 2723135 619078 2082080 21977 4494227 1418857 3069289 6081 2312745 1870834 368113 73798 786273 668520 97530 20223 3098849 2673006 425843 7580901 7014701 566200 834599 162601 671998 Student Dining Services 4456000 4245590 170542 39868 Allocation of dept exp 0 18000155 -18000155 5440344 4628231 683370 128743 154012094 140519451 10692075 2800568 11060 15973 52831729 56194488 7813590 7318226 1676917 1554800 25126 35037 1680042 2007087 213520622 76621216 138583004 136899406 88994716 88734579 3736798 3602568 3384497 3317148 475000 475000 10034154 9721663 309246633 309875975 11744935 11436593 1483972 1758971 65464967 63405941 3138711 2506066 3637864 3544701 85470449 82652272 X 136068430 137645496 33549260 33131865 54158494 56446342 223776184 227223703 309246633 309875975 X 5134017 -1787139 100641 X 0 1 X 1 1 1 X 9019886 8360443 17556727 13944442 12942832 61824330 9019886 8360443 17556727 13944442 12942832 61824330 13823960 48000370 1358472 1219268 1205706 1133616 980168 5897230 0 0 0 0 0 131094 131094 67852654 666985740 0.70740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 144000 144000 153868094 154012094 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 154700 139000 144000 144000 581700 250000 250000 250000 250000 1000000 1500000 167400 X 0 91914069 3125950 75570 3572870 91542719 85273719 6367872 3442128 3169650 91914069 60900179 20375452 6524338 2526250 85273719 54781875 1858101 6276342 2016139 60900179 56118065 1738103 -919703 2154590 54781875 0.24520 0.59900 0.15580 1 1 1 7584990 7584990 154065690 49930073 104135617 32666840 16813489 15853351 12924055 7528792 5395263 6279047 2348862 3930185 136899406 Annuities Payable 2264145 Deposits held in trust for others -379995 Government grants refundable 1621087 Interest rate exchange agreement liability 39464 3544701 X 112278471 -1787139 -17023 -1804162 114082633 445413 44618065 45063478 159146111 108985167 36551 36551 108948616 445413 44618065 45063478 154012094 Part III, Line 4: Paintings and sculptures by various artists. Part V, Line 4: Quasi endowment is intended to supplement the University's operating funds. Permanently and Temporarily (Term) restricted endowments are designated to scholarships for students, professorships, university programs and building maintenance. Part X, Line 2: The University follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the consolidated financial statements recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the University for uncertain tax positions as of May 31, 2016. Part XI, Line 2d - Other Adjustments: Rental Expenses 36,551. Foundation's revenue -141,674. actuarial adjustment 88,100. Part XI, Line 4b - Other Adjustments: Scholarships 44,618,065. Part XII, Line 2d - Other Adjustments: Rental Expenses 36,551. Part XII, Line 4b - Other Adjustments: Scholarships 44,618,065. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 1 Racial nondiscrimination policy is included in a resolution of the board of regents (governing body) 2 The material is located on applications (hard copy and online). The statement is - California Lutheran University is committed to ensuring equal opportunity to all persons, and does not discriminate on the basis of sex, race, color, religion, age, sexual orientation, marital status, veteran's status, national origin, or ethnic origin. No qualified individual is excluded from admission, employment, participation in any educational program, activity, or facility by reason of disability, providing the individual can properly perform with reasonable accommodation. Schedule E, Part I, Line 6 Federal and local financial aid and grants. Europe (Including Iceland & Greenland) 0 0 Program Services Study Abroad 102568 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 Investments 9680 0 0 0 0 0 0 112248 0 112248 1 0 1 0 0 0 Part I, line 3: Direct costs VC Gold Tournament 41103 35545 5558 15385 1435 500 5826 CLA Golf Tournament 20580 5825 14755 400 3300 3141 1 18770 9225 9545 80453 50595 29858 400 18685 4576 500 5826 29987 -129 1 KINGSMEN SHAKESPEARE COMPANY PO Box 1772 Thousand Oaks CA 91358 742907782 501(c)(3) 118862 The Kingsmen Shakepeare Company, a 501c(3), performs Shakespeare plays on the university property. 1 0 Scholarships, tuition reduction 2826 44618065 FMV TUITION IS REDUCED BY THE AMOUNT OF INDIVIDUAL SCHOLARSHIPS AWARDED TO STUDENTS. Part I, Line 2: The University follows all government guidelines for awarding scholarships to students. Scholarships are made for academic merit and financial need. X X X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 KIMBALL CHRIS President 397906 0 0 0 92980 0 38756 0 10582 0 540224 0 0 0 Davis Karen VP, Administration & Finance 255387 0 0 0 2360 0 26023 0 11691 0 295461 0 0 0 Apfelthaler Gerhard Dean, School of Management 200100 0 0 0 641 0 20652 0 9584 0 230977 0 0 0 Griffin Joan Dean, College of Arts & Sciences 153971 0 0 0 11620 0 16622 0 10707 0 192920 0 0 0 Neilson Leanne Provost/VP, Academic Affairs 248072 0 0 0 1204 0 24957 0 8973 0 283206 0 0 0 Parham Patricia Assistant VP, Human Resources 154638 0 0 0 2031 0 15614 0 1221 0 173504 0 0 0 Roper Melinda VP, Student Affairs/Dean of Students 165816 0 0 0 7706 0 16658 0 890 0 191070 0 0 0 VAN OMMEREN RYAN Associate VP, Facility Ope 178553 0 0 0 798 0 17520 0 7481 0 204352 0 0 0 Ward Matthew VP, Enrollment Management 179890 0 0 0 388 0 19177 0 10053 0 209508 0 0 0 Wheatly Stephen VP, UNIVERSITY ADVANCEMENT 225846 0 0 0 3954 0 23102 0 8904 0 261806 0 0 0 Domicone Harry Professor/Director of IMBA 191498 0 0 0 3848 0 17250 0 10831 0 223427 0 0 0 Olson Mary General Manager, KCLU Radio 137390 0 25000 0 618 0 13971 0 7907 0 184886 0 0 0 Peng Chang-Shyh Professor 194059 0 1000 0 585 0 13271 0 9704 0 218619 0 0 0 Reinhart Craig Professor 153242 0 0 0 896 0 11347 0 10661 0 176146 0 0 0 Vaiman Vlad Professor 175012 0 0 0 313 0 15824 0 9410 0 200559 0 0 0 Maxey Charles DEAN, SCHOOL OF MGMT (former key) 135339 0 0 0 1570 0 12297 0 7702 0 156908 0 0 0 Part I, Line 1a The University owns a Presidential Residence. By contract, the President is required to live in the residence and host regular events for the University throughout the year. The University pays all the expenses for the President's residence. The University also pays for the president's membership to the local Rotary Club. He attends for community service, outreach and fundraising opportunities. A portion of the benefits listed were treated as taxable compensation to the President. Travel expenses were paid on behalf of the spouse of the President of the University for an educational tour in Germany during the summer of 2015. The amount paid was not reported on the President's Form W-2. Part I, Line 4b The employee who qualifies for a supplemental nonqualified retirement plan will earn a fixed amount of credit and eligible interest to his or her deferred compensation account. The right of the employee to receive the amounts is contingent upon his or her continued performance in accordance with the employment agreement. During the year, Chris Kimball, the president participated in the plan. part II, COL (B) (III) During 2015, President Chris Kimball received a car allowance catch up payment which is reflected in part ii, column (B)(iii). The University erroneously did not pay the President's auto allowance for the current and prior years until it was discovered in 2015. It was subsequently paid in a lump sum in 2015. A California Educational Facilities Authority 521705592 130178PQ3 2008-07-31 36914991 Construction of Facilities 0 0 0 B CaLIFORNIA municipal finance AUTHORITY 201563466 000000000 2014-12-02 45000000 refund 1999 and 2004 bond debt issues 0 0 0 A 2380000 38350238 3625161 760244 29364801 3960010 2009 1 0 1 1 B 1069705 45000000 30000000 1 1 1 1 A 0 0 0 0 1 0 1 B 0 0 0 0 1 0 1 A 1 0 0 0 0 1 B 1 0 0 0 0 1 A 1 B 1 X 25 323540 High/Low Average 0 0 1 1 Part I, Line 32b: The University uses a registered investment firm to sell any stock gifts received. if a gift of real estate is received, the University hires a licensed real estate agent to facilitate the sale. Part I, Line 33: CLU does not recognize non-cash gifts (other than stock) with a donor-stated value under $5,000. For values expected to exceed $5,000, CLU will obtain an appraisal. Form 990, Part VI, Section B, line 11 The form 990 is prepared by an outside CPA firm and reviewed by the Controller and Vice President of Administration & Finance. The 990 is posted on an internal website with access given to all Board members. The Board of Regents of the University has delegated the formal review to the Administration and Finance Committee of the Board. After the Administration and Finance Committee complete their review, the President of the University signs the 990. Form 990, Part VI, Section B, line 12c The Organization requires all Board of Regents, officers, faculty members and staff to be familiar with the terms of the Conflict of Interest policy; disclose to the Board Secretary any possible personal, familial, close or business relationships that reasonably might give rise to a conflict involving the University; and acknowledge by his or her signature that he or she is in accordance with the letter and spirit of this policy. In the case of officers and other designated employees, an annual disclosure will be completed and filed with the Office of the Vice President for Administration and Finance. Each member of the staff and faculty not completing an annual affirmative statement must promptly report any perceived or actual conflict of interest to their appropriate senior administrator. The Vice President for Administration and Finance shall review the annual disclosure statements of officers and designated employees and any reported perceived or actual conflicts of interest. Exceptions will be promptly reported to the Audit Committee of the Board at its next meeting. Board of Regents shall report to the Secretary of the Board of Regents. After disclosure, such personnel shall leave the Board or Committee meeting while the determination of a conflict of interest is discussed and voted upon. Form 990, Part VI, Section B, line 15 The compensation for the President is established by the Board of Regents. Annually, the Presidential Compensation Committee of the Board of Regents reviews the President's compensation package, market rate information, performance and makes recommendations to the full Board for any adjustments to the President's compensation. An independent compensation consultant is utilized on at least a bi-annual basis to analyze current market comparison data. Annually, the President's and Vice President of Administration and Finance's compensation is reviewed by the Audit Committee of the Board of Regents to ensure it agrees with the compensation agreements. The compensation of all the Vice Presidents is established by the President and is based on regional compensation market data, internal data, and job performance. Compensation Studies are conducted by the Human Resources department and/or outside compensation consultants. The Assistant Vice President for Human Resources provides the President with the most recent compensation study prior to annual compensation increases to key officers. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy and financial statements available to the public on a request basis. Form 990, Part XI, line 9: Actuarial Adjustment 88,100. Foundation realized gain 12,541. CALIFORNIA LUTHERAN EDUCATIONAL FOUNDATION 60 West Olsen Road M/C 1200 Thousand Oaks CA 91360 770076535 Fundraising CA 501(c)(3) Line 11a, I California Lutheran University 1 CHARITABLE REMAINDER UNITRUST (10) 60 West Olsen Road m/c 1200 Thousand Oaks CA 91360 Charitable Trust CA N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0