2012-05-14T14:47:34-05:00 2011-06-30 MOSS ADAMS LLP 9665 GRANITE RIDGE DRIVE SUITE 600 SAN DIEGO CA 92123 990 2010-07-01 956002998 VANGUARD UNIVERSITY OF SO CAL VANG 7145563610 55 FAIR DRIVE COSTA MESA CA 92626 LETTIE COWIE 7145563610 2012-05-10 1 8586271400 2010 2016-02-24 21:20:13Z CAROL A TAYLOR 55 FAIR DRIVE COSTA MESA CA 92626 54449897 0 X WWW.VANGUARD.EDU X 1920 CA TO EQUIP EACH STUDENT FOR A SPIRIT-EMPOWERED LIFE OF CHRIST-CENTERED LEADERSHIP AND SERVICE. 19 17 983 50 0 0 3212404 2669428 49985842 51715520 165276 27702 -20259 -64852 53343263 54347798 13585487 15009507 0 0 18473634 18249949 0 0 892717 19550354 17850419 51609475 51109875 1733788 3237923 38248173 39670172 37809394 35993470 438779 3676702 X THE MISSION OF VANGUARD UNIVERSITY IS TO EQUIP EACH STUDENT FOR A SPIRIT-EMPOWERED LIFE OF CHRIST-CENTERED LEADERSHIP AND SERVICE. 0 0 32859588 14521387 42138832 UNDERGRADUATE: A 4-YEAR BACHELOR OF ARTS OR SCIENCE DEGREE IN 33 MAJORS AND CONCENTRATIONS. 1803851 205219 4820151 SCHOOL FOR PROFESSIONAL STUDIES: SCHOOL FOR ADULT PROFESSIONALS,AWARDING BACHELOR OF ARTS DEGREES IN BUSINESS, PSYCHOLOGY, EARLY CHILDHOOD EDUCATION AND RELIGION AND A BACHELOR OF SCIENCE DEGREE IN NURSING. 658369 88690 974941 GRADUATE EDUCATION: OFFERS MULTIPLE SUBJECT AND SINGLE SUBJECT CALIFORNIA PRELIMINARY TEACHING CREDENTIALS AND AWARDS FIVE MASTER OF ARTS IN EDUCATION DEGREES: M.A. AND PRELIMINARY CREDENTIAL: M.A. WITH PRELIMINARY CREDENTIAL, AND CRHISTIAN EDUCATION LEADERSHIP; M.A. AND CHRISTIAN EDUCATION LEADERSHIP; M.A. IN EDUCATION , INDUCTION; AND M.A. IN EDUCATION, TEACHER LEADERSHIP. 3020957 194211 3781596 OTHER GRADUATE PROGRAMS, INCLUDING: M.A. IN EARLY CHILDHOOD EDUCATION; M.A. IN CLINICAL PSYCHOLOGY; M.A. IN RELIGION. 3020957 194211 3781596 38342765 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 1 0 0 0 1 94 0 983 1 0 0 0 0 0 1 1 0 0 0 0 X 19 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X VANGUARD UNIVERSITY OF SOUTHERN CALIFORNIA 7145563610 55 FAIR DRIVE COSTA MESA CA 92626 ALLBAUGH JONATHAN 1.00 X X 0 0 0 BASALONE JON 1.00 X 0 0 0 CARSON CURT 1.00 X 0 0 0 CLARK DAVID 1.00 X 0 0 0 CLARK VERN 1.00 X 0 0 0 DRESSELHAUS TIM 1.00 X 0 0 0 GREEN DOUG 1.00 X X 0 0 0 GREINER ROBERT 1.00 X 0 0 0 GUERRA RICH 1.00 X 0 0 0 MARTIN JOHN 1.00 X 0 0 0 ODDO DAVID 1.00 X X 0 0 0 PITTLUCK LANCE 1.00 X 0 0 0 PRINCE TOM 1.00 X 0 0 0 ROBERTSON EVELYN 1.00 X 0 0 0 TARR DELBERT 1.00 X 0 0 0 TOWNSEND JOHANNA 1.00 X 0 0 0 WAYMAN KEN 1.00 X 0 0 0 WOOD GEORGE 1.00 X 0 0 0 TAYLOR CAROL 40.00 X X 142687 0 51181 ALLISON ROBERT P 40.00 X 87666 0 0 COWIE LETTIE 40.00 X 27091 0 0 HARRIS RON 40.00 X 132277 0 24950 HITTENBERGER JEFF 40.00 X 119091 0 28637 JOHNSON KIM 40.00 X 132428 0 0 WILSON ROBERT 40.00 X 84920 0 23259 KANNWISCHER KELLY 40.00 X 48678 0 2331 641240 0 104768 4 0 1 0 BON APPETIT 91337 COLLECTION DRIVE CHICAGO IL 91337 FOOD SERVICES 2442860 ARAMARK 24818 NETWORK PLACE CHICAGO IL 60673 MAINTENANCE SERVICES 1617260 WESTERN EDUCATIONAL SERVICES 7014 LOS PADRES VENTURA CA 93003 EDUCATIONAL RECRUITMENT 1068192 LB&K INC 154 S VALENCIA ST GLENDORA CA 91741 CONSTRUCTION 436328 CITY PLUMBING INC 8630 CLETA ST DOWNEY CA 90241 PLUMBING SERVICES 179539 5 36640 578262 2054526 2669428 STUDENT TUITION AND FE 611710 42920249 42920249 AUXILIARY ENTERPRISES 611710 7360557 7360557 SUPPORT SERVICES - OTH 611710 1434714 1434714 51715520 27702 27702 37247 36640 102099 -64852 -64852 54347798 51715520 0 -37150 15009507 15009507 316744 26484 263777 26483 15123213 11840133 2882923 400157 1787132 1376092 357426 53614 1022860 731425 260749 30686 6616251 3472567 3054416 89268 69463 69463 18952 18952 47338 47338 1368833 1185842 182991 254024 7408 147963 98653 3202523 1124257 1975252 103014 617204 209194 408010 1041353 905816 94719 40818 46461 27306 16469 2686 1869820 1062049 807771 2197402 1252519 944883 365039 28927 336112 MISCELLANEOUS 106073 61761 44312 COMMENCEMENT 8940 5511 3429 TESTING 8338 8338 UNIFORMS 7837 6551 1286 SERVICE AWARDS 4568 1078 3490 51109875 38342765 11874393 892717 2820682 6759560 1031295 2333416 480600 1474394 1662912 2074331 654177 452618 59138409 33795337 26357125 25343072 1808693 1768391 811487 0 2085592 38248173 39670172 3420758 2719199 944396 371732 1910500 1810500 27393779 26068585 4139961 5023454 37809394 35993470 X -4135132 -120555 4573911 3797153 104 438779 3676702 38248173 39670172 X 3237923 0 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 47338 47338 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: A SERVICE AGREEMENT EXISTED THROUGH JUNE 30, 2011 WITH RUSS REID FOR "GOVERNMENT RELATIONS SERVICES". IN THIS AGREEMENT, IN THEIR CAPACITY AS A CONSULTANT, THEY STATE THE FOLLOWING: "RUSS REID SHALL MAKE ITS BEST EFFORT TO ASSIST VANGUARD UNIVERSITY IN PURSUING ITS GOVERNMENT RELATIONS OBJECTIVES. THE NATURE OF THESE OBJECTIVES SHALL BE DETERMINED BY VANGUARD UNIVERSITY WITH THE ADVICE AND ASSISTANCE OF RUSS REID. IN THIS ROLE, RUSS REID SHALL PLAN AND IMPLEMENT ALL LEGISLATIVE STRATEGIES DESIGNED TO ACCOMPLISH VANGUARD UNIVERSITY'S INITIATIVE, ASSIST IN THE PREPARATION OF SUPPORTING MATERIALS FOR THE INITIATIVE, DEVELOP MEETINGS WITH MEMBERS OF CONGRESS AND STAFF TO ADVANCE THE INITIATIVE, AND SERVE AS LIAISON TO FEDERAL AGENCIES RELEVANT TO THE INITIATIVE." 1723320 1723320 41144047 19939249 21204798 7007567 6421114 586453 9263475 7434974 1828501 25343072 DEFERRED LEASE PAYMENTS 619156 LIFE ESTATE RESIDENTIAL PROPERTY 620511 OWNERSHIP STAKE IN COMMERCIAL BUILDING 845925 2085592 TUITION REMISSION LIABILITY 373082 TRUST AND REMAINDER LIFE OBLIGATIONS 595103 PERKINS LOAN LIABILITY 1980358 CAPITAL LEASE OBLIGATIONS 348596 STUDENTS REFUNDABLE CREDITS 1726315 5023454 54347798 51109875 3237923 505414 505414 3743337 39945803 -14401995 -14401995 54347798 0 54347798 36202467 0 36202467 14907408 14907408 51109875 PART X, LINE 2, FIN 48 (ASC 740): IN ACCORDANCE WITH PROVISIONS OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS AND/OR OBLIGATIONS AT JUNE 30, 2011. PART XI, LINE 8, RECONCILIATION OF NET ASSETS: REVENUE SUPPORT ORGANIZATION $505,414 PART XII, LINE 2D, RECONCILIATION OF REVENUE: REVENUE SUPPORT ORGANIZATION $505,413 GROSS-UP SCHOLARSHIPS NETTED WITH TUITION REVENUE $-15,009,507 SPECIAL EVENT EXPENSE $102,099 TOTAL $-14,401,995 PART XIII, LINE 4B, RECONCILIATION OF EXPENSE: GROSS-UP SCHOLARSHIPS NETTED WITH TUITION REVENUE $15,009,507 SPECIAL EVENT EXPENSE $-102,099 TOTAL $14,907,408 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 ORGANIZATION PRIMARILY SOLICITS THROUGH THE MAILING OF APPLICATIONS TO PROSPECTIVE STUDENTS. THESE INCLUDE UNDERGRADUATE, GRADUATE AND ADULT PROGRAMS. ALL APPLICATIONS INCLUDE THE UNIVERSITY'S NONDISCRIMINATION POLICY. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FUNDING FROM THE FEDERAL GOVERNMENT, AND AS A RESULT, IS REQUIRED TO COMPLY WITH VARIOUS REGULATIONS RELATED TO THOSE FUNDING PROGRAMS. MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EDUCATION 24144 0 0 0 0 0 0 24144 0 24144 0 0 0 0 0 0 CHRISTMAS FANTASIA 73887 36640 37247 102099 73887 36640 37247 102099 102099 -64852 1 FINANCIAL AID, SCHOLARSHIPS 1183 15009507 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: STUDENT FINANCIAL AID AND SCHOLARSHIPS ARE NON-DISCRIMINATORY AND ARE BASED UPON A SET CRITERIA OF STUDENT NEED, GRADE POINT AVERAGE AS WELL AS OTHER FACTORS ARE USED TO DETERMINE TOTAL AID AWARDED TO THE RESPECTIVE STUDENTS. THE AWARD IS DETERMINED BY AN INDEPENDENT FINANCIAL AID COMMITTEE. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 TAYLOR CAROL 142687 0 0 0 0 0 0 0 51181 0 193868 0 0 0 HARRIS RON 132277 0 0 0 0 0 0 0 24950 0 157227 0 0 0 PART I, LINE 1A A HOUSING ALLOWANCE IS PROVIDED TO THE PRESIDENT AND CHIEF ACADEMIC OFFICER. THE BENEFIT IS TREATED AS A NON-TAXABLE BENEFIT. DON JUDKINS X 2910000 1810500 0 1 1 1810500 72450 INSTITUTIONAL AID ERIC WAYMAN SON OF CURRENT BOARD MEMBER KEN WAYMAN 18150 W-2 WAGES 0 FORM 990, PART VI, SECTION B, LINE 11 THE REVIEW AND APPROVAL PROCESS FOR THE INSTITUTION'S TAX RETURN, FORM 990 INCLUDES THE FOLLOWING: 1) PREPARATION, WITH THE ASSISTANCE OF AN INDEPENDENT ACCOUNTING FIRM, BY MANAGEMENT; 2) A DETAILED, LINE-BY-LINE REVIEW BY THE AUDIT COMMITTEE; 3) A BRIEFING AND REVIEW OF MAJOR ISSUES (IF ANY EXISTS) GIVEN TO THE EXECUTIVE COMMITTEE, PRIOR TO APPROVAL; 4) APPROVAL BY EXECUTIVE COMMITTEE IS MADE THROUGH A RESOLUTION FROM THE AUDIT COMMITTEE; 5) BRIEFING, POST APPROVAL TO BOARD OF TRUSTEES ON ADHERENCE OF PROCESS, AND ANY MAJOR ISSUES NOTED BY AUDIT OR EXECUTIVE COMMITTEE. 6) EACH BOARD MEMBER RECEIVES A COPY OF THE FORM 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THERE IS AN ANNUAL DISCLOSURE REQUIRED BY ALL OFFICERS AND ALL EMPLOYEES. ANY TRANSACTIONS THAT COULD GIVE RISE TO CONFLICT ARE REVIEWED BY THE GOVERNING BODY. IF CONFLICT ARISES, THE PERSON RECUSES HIM OR HERSELF FROM MEETING AND DOES NOT VOTE ON THE TRANSACTION BEING DISCUSSED. THIS IS DOCUMENTED IN THE MEETING MINUTES. THERE HAVE BEEN NO INCIDENCES DURING THIS REPORTING PERIOD. FORM 990, PART VI, SECTION B, LINE 15 REVIEW AND APPROVAL FOR COMPENSATION FOR THE PRESIDENT WAS PERFORMED ANNUALLY BY THE INDEPENDENT GOVERNING BODY. THE COMPENSATION APPROVAL IS DOCUMENTED IN THE BOARD MINUTES. SALARY SURVEYS AND COMPENSATION PAID FROM OTHER SIMILAR INSTITUTIONS WERE USED IN DETERMINING THE REASONABLENESS OF OFFICER, KEY EMPLOYEE, AND PRESIDENT COMPENSATION. THIS PROCESS WAS LAST DONE JUNE 2011. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. VANGUARD UNIVERSITY FOUNDATION 55 FAIR DRIVE COSTA MESA CA 92626 UNIVERSITY ENDOWED SCHOLARSHIP PROGRAMS CA 501(C)(3) 11(A) VANGUARD UNIVERSITY OF SOUTHERN CALIFORNIA 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0