2014-05-13T11:26:54-05:00 2013-06-30 910189318 MOSS ADAMS LLP 3121 WEST MARCH LANE SUITE 100 STOCKTON CA 952192303 990 2012-07-01 542110067 ALLIANT INTERNATIONAL UNIVERSITY ALLI 4159552000 ONE BEACH STREET STE 200 SAN FRANCISCO CA 94133 GEOFFREY COX PHD 4159552000 2014-05-08 1 TRACY S PAGLIA P00366884 2099556100 2012 2015-11-30 17:44:51Z GEOFFREY COX PHD ONE BEACH STREET STE 200 SAN FRANCISCO CA 94133 76188516 0 X WWW.ALLIANT.EDU X 2003 CA ALLIANT INTERNATIONAL UNIVERSITY PREPARES STUDENTS FOR PROFESSIONAL CAREERS OF SERVICE AND LEADERSHIP, AND PROMOTES THE DISCOVERY AND APPLICATION OF KNOWLEDGE TO IMPROVE THE LIVES OF PEOPLE IN DIVERSE CULTURES AND COMMUNITIES AROUND THE WORLD. 24 18 1994 50 0 0 3089408 2040023 74013186 69799159 929504 781411 124372 78431 78156470 72699024 4010177 3483094 0 0 52548230 47553418 0 0 387995 24798646 23365703 81357053 74402215 -3200583 -1703191 100753127 98280621 45852174 45082859 54900953 53197762 X ALLIANT INTERNATIONAL UNIVERSITY PREPARES STUDENTS FOR PROFESSIONAL CAREERS OF SERVICE AND LEADERSHIP, AND PROMOTES THE DISCOVERY AND APPLICATION OF KNOWLEDGE TO IMPROVE THE LIVES OF PEOPLE IN DIVERSE CULTURES AND COMMUNITIES AROUND THE WORLD. 0 0 56662978 3483094 68974645 ALLIANT INTERNATIONAL UNIVERSITY IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE LAWS OF THE STATE OF CALIFORNIA. THE UNIVERSITY IS AN INDEPENDENT SCHOOL WITH DOMESTIC CAMPUSES LOCATED IN SAN FRANCISCO, FRESNO, LOS ANGELES, IRVINE, SACRAMENTO, AND SAN DIEGO, CALIFORNIA, AND INTERNATIONAL PROGRAMS LOCATED IN MEXICO, JAPAN AND CHINA (AS FURTHER DISCUSSED BELOW). THE PRESIDENT'S OFFICE IS LOCATED IN SAN FRANCISCO. THE UNIVERSITY OFFERS A VARIETY OF ACADEMIC PROGRAMS LEADING TO BACHELORS, MASTERS, AND DOCTORAL DEGREES IN PSYCHOLOGY, BUSINESS, EDUCATION, AND VARIOUS OTHER DISCIPLINES.MEXICO: THE UNIVERSITY OFFERS ITS ACCREDITED PROGRAMS IN MEXICO CITY, MEXICO, VIA A MEXICAN CIVIL PARTNERSHIP, ALLIANT MEXICO. THE UNIVERSITY HAS CONTROL OVER ALLIANT MEXICO TO IMPLEMENT ITS ADMINISTRATIVE AND ACADEMIC POLICIES AND GUIDELINES IN MEXICO CITY AND HAS CONTROL OVER THE QUALITY OF EDUCATIONAL SERVICES PROVIDED. JAPAN: THE UNIVERSITY OFFERS AN INTERNATIONAL MASTERS PROGRAM IN TOKYO, JAPAN. THIS PROGRAM IS PART OF THE UNIVERSITY AND IS A SEPARATE ENTITY. ALLIANT KYOIKU SUPPORT SERVICES GK WAS FORMED TO MANAGE AND SUPPORT THE PROVISION OF EDUCATIONAL CURRICULUM AND CLASSES DEVELOPED BY THE UNIVERSITY IN JAPAN. THE UNIVERSITY IS THE MANAGING MEMBER. THE HONG KONG PROGRAM WAS ESTABLISHED IN 2006 WITH THE COLLABORATION OF CALIFORNIA SCHOOL OF PROFESSIONAL PSYCHOLOGY AT ALLIANT INTERNATIONAL UNIVERSITY AND THE SCHOOL OF CONTINUING AND PROFESSIONAL EDUCATION AT CITY UNIVERSITY OF HONG KONG. THE PROGRAM FOCUSES ON ESTABLISHING A DOCTOR OF PSYCHOLOGY PROGRAM IN CLINICAL PSYCHOLOGY. THE DEGREE REQUIREMENT IS 120 CREDIT UNITS. 56662978 1 1 0 1 0 0 0 0 0 1 1 0 1 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 226 0 1 1994 1 0 1 JA MX 0 0 0 0 0 0 0 0 X 24 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X CHRIS ALIOTO 4159552000 ONE BEACH STREET STE 200 SAN FRANCISCO CA 94133 X AMMEN SUE A 38.50 X 83664 0 6578 ANDERLINI TERRY 1.00 X 0 0 0 ANGEVIN SUMMER 1.00 X 0 0 0 BAUTISTA NICOLETTE 1.00 X 0 0 0 BERENSTEIN JOYCE 1.00 X 0 0 0 BURKE ELAINE A 1.00 X 71472 0 17628 CABALLERO-SOLETO LINDA 1.00 X 0 0 0 COX GEOFFREY M 37.50 X X 365828 0 40432 FETTER ELIZABETH 1.00 X X 0 0 0 GARRETON GONZALO 1.00 X 0 0 0 HALEY MADELINE 1.00 X 0 0 0 HURWICH JANET 1.00 X X 0 0 0 KNOLL JON 1.00 X 0 0 0 KUMAR RACHNA 38.50 X 146910 0 28464 LOBUS ALISON B 38.50 X 70203 0 5556 LONGINOTTI RON 1.00 X 0 0 0 MARCHANT CHAD 1.00 X 0 0 0 MAROUN RICHARD 1.00 X X 0 0 0 MCKEE BARBARA 1.00 X 0 0 0 NADLER DONALD PHD 1.00 X X 0 0 0 PEI MARISSA 1.00 X 0 0 0 PORTER NATALIE 37.50 X 105639 0 13597 RITVO PAUL 1.00 X 0 0 0 ROBINSON JULIUS 1.00 X 0 0 0 ROM-RYMER BETH 1.00 X 0 0 0 ROSENBAUM SAUL 1.00 X 0 0 0 ROTHMAN MICHAEL 1.00 X 0 0 0 SCHOEGER STEVEN 1.00 X 0 0 0 BHATIA TARUN 37.50 X 239942 0 33172 WILSON JENNIFER 37.50 X 200000 0 15501 GAMP JANE L 38.50 X 159484 0 24783 HAWK JEANINE 37.50 X 225000 0 15421 HICKEY ERIC W 37.50 X 180000 0 14001 NEWMAN RUSSELL 37.50 X 315000 0 26572 SAMMONS MORGAN T 37.50 X 208034 0 17825 WEBB KAREN S 37.50 X 180540 0 28936 HASKELL CHESTER D 37.50 X 178227 0 5791 KUBA SUE A 37.50 X 156027 0 27018 WEDDING DANNY 37.50 X 168000 0 4454 WIENER MADELEINE 37.50 X 160000 0 34104 WOOLLEY SCOTT R 37.50 X 177769 0 31769 FIGUEROA MANUEL 38.50 X 92876 0 7228 3484615 0 398830 68 1 1 0 MERCHANTS BUILDING MAINTENANCE 1190 MONTEREY PASS RD MONTEREY PARK CA 91754 BUILDING MAINTENANCE 330791 MOSS ADAMS LLP PO BOX 2147 SEATTLE WA 98111 AUDITORS 248035 COLLEGIATE PROJECT SERVICES 631-G HARDEN STREET COLUMBIA SC 29205 IT PROJECT SUPPORT 196730 FLORES LIZBETH H 14677 VIA BETTONA STE 110 PMB 131 SAN DIEGO CA 92127 LEGAL FEES 159389 4 1374253 665770 61597 2040023 TUITION/FEES 611600 65915669 65915669 AUXILIARY REVENUE 532000 1973320 1148806 824514 SERVICE REVENUE 611710 1696514 1696514 OTHER 900099 213656 213656 69799159 280467 280467 1100 1100 77331 0 77331 77331 77331 3538346 452090 3489492 0 48854 452090 500944 500944 72699024 68974645 0 1684356 3483094 3483094 2710858 2279175 353864 77819 91069 76567 11888 2614 35078211 31492103 3401587 184521 1990995 1748705 225190 17100 4450690 3965264 449567 35859 3231595 2418448 794792 18355 97128 97128 255319 255319 121840 121840 15088 15088 4804284 3217733 1580375 6176 472791 464886 7190 715 2971322 814948 2144756 11618 227741 217196 8760 1785 6866535 300070 6566465 652763 562926 73884 15953 466263 400509 55829 9925 606957 606957 1250727 325202 921657 3868 365006 5152 359854 AFFILIATION FEES 1793302 1793302 LIBRARY SERVICES 676452 676452 STUDENT HOUSING 421053 421053 BAD DEBT/COLLECTION 337964 334627 3337 963168 961481 1687 74402215 56662978 17351242 387995 3218935 4162274 1594607 0 2993674 2520405 4815164 5167547 26281 1930 1686348 1367458 72331456 11469420 59657777 60862036 13510264 10044911 11129368 10163908 2120709 3990152 100753127 98280621 11324151 12648744 8342476 7627955 17000000 16000000 9185547 8806160 45852174 45082859 X 44516022 30421530 9124658 22004763 1260273 771469 54900953 53197762 100753127 98280621 -1703191 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1 1 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES OF $118,582 TO MEMBER ORGANIZATIONS WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. THEREFORE, A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES. 16398921 642103 569892 237700 690842 16682374 15747434 1159803 1691444 270933 1928827 16398921 8447369 6561356 2584396 172701 1672986 15747434 7397883 335768 1279833 84412 481703 8447369 4330104 3233155 1360956 103517 1422815 7397883 0.38920 0.53090 0.07990 0 0 44844360 44844360 12926753 3716234 9210519 9269842 3991494 5278348 2169554 1452463 717091 3120947 2309229 811718 60862036 STUDENT LOANS (NET) 10163908 F 10163908 US GOVT LOANS-POTENTIALLY REFUND 8720644 REFUNDABLE DEPOSITS 85516 8806160 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUND IS USED TO FUND SCHOLARSHIPS AND GENERAL OPERATING ACTIVITIES OF THE UNIVERSITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE UNIVERSITY RECOGNIZES AND MEASURES TAX BENEFIT TAKEN OR EXPECTED TO BE TAKEN IN AN UNRELATED BUSINESS ACTIVITY TAX RETURN AND DISCLOSES ANY UNCERTAINTIES IN TAX POSITIONS. THE UNIVERSITY HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2013 OR 2012. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE UNIVERSITY PUBLISHES ITS NON-DISCRIMINATION POLICY IN A NEWSPAPER OF GENERAL CIRCULATION AND HAS OPERATED IN A BONA FIDE MANNER IN ACCORDANCE THEREWITH. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 ALLIANT INTERNATIONAL UNIVERSITY IS AN ELIGIBLE INSTITUTION AUTHORIZED BY THE FEDERAL DEPARTMENT OF EDUCATION FOR PARTICIPATION IN ITS FEDERAL SCHOOL AID PROGRAMS (TITLE IV, HEA PROGRAMS - OPE ID#0111700) AND ADDITIONALLY RECEIVED FUNDS FROM VARIOUS U.S. AND STATE GOVERNMENT FUNDED PROGRAMS, INCLUDING FUNDS WHICH ARE SUBJECT TO AUDIT BY COGNIZANT GOVERNMENT AGENCIES. THE LOAN FUNDS GROUP CONSISTS OF LOANS TO STUDENTS THROUGH THE FEDERAL PERKINS PROGRAM. THE PRINCIPAL SOURCES OF SUCH FUNDS ARE FEDERAL GOVERNMENT CONTRIBUTIONS, AND REPAYMENT OF PRINCIPAL AND INTEREST, WHICH ARE USED FOR ADDITIONAL LOANS. IF THE PROGRAM IS CANCELLED, FEDERAL CONTRIBUTIONS MAY BE RETURNABLE TO THE GOVERNMENT. 1 NORTH AMERICA 1 7 PROGRAM SERVICES COLLEGE-LEVEL INSTRUCTION 2572324 EAST ASIA AND THE PACIFIC 2 81 PROGRAM SERVICES COLLEGE-LEVEL INSTRUCTION 1826836 3 88 0 0 3 88 4399160 0 4399160 0 0 1 0 1 0 METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: THE UNIVERSITY USED THE METHOD IT USED FOR ITS FINANCIAL STATEMENTS TO TRACK EXPENDITURES. THE AMOUNTS REPORTED ARE BASED ON THE CHART OF ACCOUNTS & GENERAL LEDGER FOR EACH COUNTRY, WHICH ARE TRACKED SEPARATELY. THE AMOUNTS REPORTED ARE FOR EXPENSES INCURRED IN COUNTRY, INCLUDING NORMAL ACCRUALS. 1 SCHOLARSHIPS BASED ON NEED 1713 3483094 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ALL SCHOLARSHIPS AND FELLOWSHIPS MADE BY ALLIANT INTERNATIONAL UNIVERSITY ARE TO STUDENTS OR FACULTY OF THE UNIVERSITY WHO HAVE COMPLETED AN APPLICATION PROCESS. THE AWARD IS BASED ON A WRITTEN SELECTION CRITERIA. ONCE THE GRANTS ARE DISTRIBUTED, EACH GRANT IS MONITORED ON AN INDIVIDUAL STUDENT ACCOUNT BASIS. X X X X X X 0 0 0 0 0 0 0 1 0 COX GEOFFREY M 360000 0 0 0 5828 0 18750 0 21682 0 406260 0 0 0 KUMAR RACHNA 146910 0 0 0 0 0 11018 0 17446 0 175374 0 0 0 BHATIA TARUN 210073 0 25000 0 4869 0 17996 0 15176 0 273114 0 0 0 WILSON JENNIFER 200000 0 0 0 0 0 15000 0 501 0 215501 0 0 0 GAMP JANE L 159484 0 0 0 0 0 11961 0 12822 0 184267 0 0 0 HAWK JEANINE 225000 0 0 0 0 0 0 0 15421 0 240421 0 0 0 HICKEY ERIC W 180000 0 0 0 0 0 13500 0 501 0 194001 0 0 0 NEWMAN RUSSELL 315000 0 0 0 0 0 18750 0 7822 0 341572 0 0 0 SAMMONS MORGAN T 200000 0 8034 0 0 0 16875 0 950 0 225859 0 0 0 WEBB KAREN S 180000 0 540 0 0 0 13541 0 15395 0 209476 0 0 0 HASKELL CHESTER D 166269 0 11958 0 0 0 0 0 5791 0 184018 0 0 0 KUBA SUE A 156027 0 0 0 0 0 11702 0 15316 0 183045 0 0 0 WEDDING DANNY 168000 0 0 0 0 0 3675 0 779 0 172454 0 0 0 WIENER MADELEINE 160000 0 0 0 0 0 12000 0 22104 0 194104 0 0 0 WOOLLEY SCOTT R 177769 0 0 0 0 0 13333 0 18436 0 209538 0 0 0 FIGUEROA MANUEL 92876 0 0 0 0 0 6966 0 262 0 100104 0 0 0 PART I, LINE 7 THE UNIVERSITY PROVIDES OCCASIONAL DISCRETIONARY BONUS PAYMENTS BASED ON PERFORMANCE. X 52640 FMV X TRAVEL 10 6574 COST X EQUIPMENT 3 583 FMV X FURNITURE 1 1800 FMV 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PREPARED IN CONJUNCTION WITH OUTSIDE ACCOUNTANTS FOR SENIOR MANAGEMENT REVIEW. THE BOARD WAS PROVIDED DRAFTS FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. THE FINAL FORM IS SIGNED BY THE CFO. FORM 990, PART VI, SECTION B, LINE 12C PURSUANT TO UNIVERSITY POLICY, ON OR BEFORE JUNE 15TH OF EACH YEAR, UNIVERSITY GENERAL COUNSEL CIRCULATES THE UNIVERSITY'S REQUIRED ANNUAL CONFLICT OF INTEREST AND DISCLOSURE POLICY AND DISCLOSURE FORM TO OFFICERS, TRUSTEES, AND KEY EMPLOYEES FOR REVIEW AND COMPLETION. UNIVERSITY GENERAL COUNSEL REVIEWS ALL DISCLOSURE FORMS AND ADVISES THE AUDIT COMMITTEE ON ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. THE UNIVERSITY'S POLICY ALSO REQUIRES ALL AFFECTED INDIVIDUALS TO UPDATE AND DISCLOSE CONFLICTS AS THEY ARISE BETWEEN DISCLOSURE CYCLES. UNIVERSITY COUNSEL WOULD, IF A CONFLICT IS DISCLOSED, COUNSEL THE INDIVIDUAL AS TO PROHIBITED TRANSACTIONS. TRUSTEES RECUSE THEMSELVES FROM ANY DISCUSSION AND ACTION RELATED TO POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY REVIEWS AND SETS THE COMPENSATION OF THE UNIVERSITY'S PRESIDENT. THE COMPENSATION COMMITTEE UTILIZES, AT THE COMMENCEMENT OF EACH CONTRACT TERM, COMPENSATION DATA, AN INDEPENDENT COMPENSATION CONSULTANT, AND INDEPENDENT LEGAL COUNSEL TO NEGOTIATE THE PRESIDENT'S CONTRACT. THE COMPENSATION COMMITTEE ALSO ANNUALLY EVALUATES THE PRESIDENT'S PERFORMANCE. THE PRESIDENT REVIEWS AND APPROVES COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. THE UNIVERSITY'S HUMAN RESOURCES DEPARTMENT RESEARCHES AND COMPILES COMPARATIVE DATA FOR THE POSITIONS USING DATABASES FROM THE CHRONICLE OF HIGHER EDUCATION AND AICCU IN ORDER TO BENCHMARK APPROPRIATE COMPENSATION. THE HUMAN RESOURCES DEPARTMENT ALSO REVIEWS COMPENSATION FOR ALL EMPLOYEES TO ENSURE THAT PROPOSED COMPENSATION FALLS WITHIN THE UNIVERSITY'S ADOPTED EMPLOYEE CLASSIFICATION SYSTEM. FORM 990, PART VI, SECTION C, LINE 19 - THE UNIVERSITY POSTS THE CORPORATE BYLAWS AND CHARTERS ON ITS WEBSITE. ADDITIONALLY, ALL GOVERNING/ORGANIZING DOCUMENTS ARE AVAILABLE UPON REQUEST. - THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS DISSEMINATED ANNUALLY TO THE UNIVERSITY COMMUNITY AND IS POSTED ON THE UNIVERSITY'S WEBSITE IN A NUMBER OF LOCATIONS. ADDITIONALLY, THE POLICY IS DISTRIBUTED UPON REQUEST. - THE UNIVERSITY POSTS THE CURRENT AUDITED FINANCIAL STATEMENTS ON THE BOARD OF TRUSTEES WEBPAGE OF THE UNIVERSITY WEBSITE. ALSO, THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. 990, PART VII SUE AMMEN, ELAINE BURKE, MANUEL FIGUEROA, ALISON LOBUS, NATALIE PORTER, AND RACHNA KUMAR WERE COMPENSATED FOR THEIR ROLES AS FACULTY AT ALLIANT UNIVERSITY AND NOT FOR THEIR ROLES AS TRUSTEES. AUDIT COMMITTEE AND OVERSIGHT 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. FORM 990, PART I, LINE 6 19 OF THE 50 VOLUNTEERS REPORTED REPRESENT NON-COMPENSATED MEMBERS OF THE BOARD OF TRUSTEES. STUDENTS AND ALUMNI VOLUNTEER THEIR TIME FOR VARIOUS PURPOSES AT THE UNIVERSITY. THESE VOLUNTEERS, HOWEVER, ARE NOT FORMALLY TRACKED BY THE UNIVERSITY. ALLIANT UNIVERSITY FOUNDATION 10455 POMERADO ROAD SAN DIEGO CA 92131 942735501 INACTIVE CA 501(C)(3) 11B ALLIANT INTERNATIONAL UNIVERSITY 1 UNIVERSIDAD INTERNACIONAL DE MEXICO ALVARO OBREGON 110 COLONIAL R MEXICO CITY MX 542110067 INACTIVE MX ALLIANT INTERNATIONAL UNIVERSITY 1 FAMILY VIOLENCE & SEXUAL ASSAULT INSTITUTE 10065 OLD GROVE ROAD STE 100 SAN DIEGO CA 92131 752401334 RESOURCE CENTER TX 501(C)(3) 7 ALLIANT INTERNATIONAL UNIVERSITY 1 ALLIANT INTERNATIONAL UNIVERSITY CAMPUS MEXICO SC HAMBURGO 115 COL JUAREZ MX 06600 COLLEGE LEVEL INSTRUCTION MX ALLIANT INTERNATIONAL UNIVERSITY RELATED 1261198 2170036 0 1 0.95000 ALLIANT KYOIKU SUPPORT SERVICES GK JPSE 5TH FL 2-8-2 CHIYODA-KU TOKYO JA 102-0084 COLLEGE LEVEL INSTRUCTION JA ALLIANT INTERNATIONAL UNIVERSITY C 737701 645192 1.00000 1 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 FAMILY VIOLENCE & SEXUAL ASSAULT INSTITUTE Q 253477 BOOK VALUE ALLIANT MEX D 664173 BOOK VALUE ALLIANT GK O 178606 BOOK VALUE