2012-05-15T16:20:55-05:00 2011-06-30 Moss Adams LLP 3121 West March Lane Suite 100 Stockton CA 952192303 990 2010-07-01 951664100 Claremont Graduate University CLAR 9096218043 150 E Tenth Street Claremont CA 91711 Mia Alonzo 9096218043 2012-05-15 1 TRACY S PAGLIA 2099556100 2010 2016-02-24 21:20:13Z Joseph C Hough 150 E Tenth Street Claremont CA 91711 366779494 0 X www.cgu.edu X 1925 CA CGU an independent institution that awards master's and doctoral degrees in 22 disciplines. 27 26 1374 35 77074 67267 10444488 10310248 56687933 58093840 -9276909 17184657 1226828 1784094 59082340 87372839 10711806 11389312 0 0 37635958 39606640 0 0 2149986 26846738 24790159 75194502 75786111 -16112162 11586728 243288122 265058338 71032798 69480964 172255324 195577374 None 0 0 65146127 11389312 58093840 Claremont Graduate University (the "University") is an independent institution of higher learning dedicated entirely to graduate study. The University consists of eight academic schools and one independent department that awards master's and doctoral degrees in 22 disciplines. The University was founded in 1925 and has an enrollment of approximately 2,000 students. The University's mission is to prepare a diverse group of outstanding individuals to assume leadership roles in the worldwide community through research, teaching and practice in selected fields. This is accomplished through global linkages and partnerships, innovation in teaching techniques, continuous reconfiguration, responsive research to social issues and needs, and sensitivity to aesthetic and moral dimensions of professional life. 65146127 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 0 1 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 3140 0 1 1374 1 1 1 0 0 0 0 1 1 1 1 0 0 0 X 27 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X Mia Alonzo 9096218043 101 South Mills Ave Claremont CA 91711 X John W Bachmann 1.00 X 0 0 0 Donald P Baker 1.00 X X 0 0 0 Alfred Balitzer 1.00 X 0 0 0 Richard D Byrd 1.00 X 0 0 0 Roy E Christensen 1.00 X 0 0 0 Carolyn H Denham 1.00 X 0 0 0 Jonathan L Dolgen 1.00 X 0 0 0 Richard S Falk Jr 1.00 X 0 0 0 Priscilla Fernandez 1.00 X 0 0 0 Michael J Johnston 1.00 X 0 0 0 John F Llewellyn 1.00 X 0 0 0 Mohannad S Malas 1.00 X 0 0 0 Richard Medley 1.00 X 0 0 0 Thomas J O'Donnell 1.00 X 0 0 0 Mashi Rahmani 1.00 X 0 0 0 Virgil P Roberts 1.00 X 0 0 0 Michael E Rossi 1.00 X 0 0 0 Stephen Rountree 1.00 X 0 0 0 Beverly P Ryder 1.00 X 0 0 0 Sung Won Sohn 1.00 X 0 0 0 Elliot H Stein Jr 1.00 X 0 0 0 Marshall W Taylor 1.00 X 0 0 0 Douglas M West 1.00 X 0 0 0 Joseph Hough 40.00 X X 298010 0 27865 Marilyn P Sutton PhD 1.00 X 0 0 0 Megan Scott-Kakures 1.00 X 0 0 0 Deborah Freund 40.00 X X 72795 0 14986 Steven Garcia 40.00 X 243970 0 25397 Robert D Calvo 40.00 X 112349 0 23377 Yi Feng 40.00 X 203500 0 60521 Mia Alonzo 4.00 X 0 114636 21755 Ira Jackson 40.00 X 518271 0 35005 Stewart Donaldson 40.00 X 261197 0 35803 Carl Johnson 40.00 X 325634 0 36391 Richard Wartzman 40.00 X 220739 0 31551 Thomas Horan 40.00 X 202122 0 30763 Robert Klitgaard 40.00 X 292536 0 95820 Jay Prag IV 40.00 X 201796 0 26764 Alan Stacy 40.00 X 199530 0 31968 3152449 114636 497966 84 0 1 0 Sungard Collegis Inc 2300 Maitland Ctr Pkwy 34 Maitland FL 32751 Consulting 2132628 Tovey Schultz Construction Inc 18261 Collier Ave Unit A Lake Elsinore CA 92530 Construction 2120550 Robert Soderberg 219 Marywood Ave Claremont CA 91711 Construction 547485 Sidley Austin Brown & Wood LLP Bank One Plaza - 10 South Dearborn Chicago IL 60603 Legal Council 287235 Agape Employment 7365 Carnelian St 216 Rancho Cucamonga CA 91730 Employment Agency 172712 10 7928 325000 844821 9132499 567019 10310248 Tuition and fees 900099 48712884 48712884 Fed grants & contracts 900099 7183129 7183129 Auxilliary services 900099 2197827 2197827 58093840 2455784 77074 2378710 275844337 18256906 269604609 9767761 6239728 8489145 14728873 14728873 17890 7928 34285 -16395 -16395 Other sources 900099 1800489 1800489 1800489 87372839 58093840 77074 18891677 11389312 11389312 1793231 1151013 529875 112343 286843 286843 30434622 27179775 1963296 1291551 2305053 2005975 188198 110880 2918013 2708575 65310 144128 1868878 1601823 176637 90418 378764 30636 347997 131 177038 177038 993606 26948 966543 115 2619852 2098780 518676 2396 1844245 1654463 136970 52812 1743064 1444991 265515 32558 469641 201923 267480 238 18804 18483 229 92 2347280 2200155 116636 30489 1785439 1597186 71584 116669 262235 250748 10648 839 2436534 2334177 62502 39855 4269186 2534276 1730461 4449 2262412 2136657 89800 35955 189294 189294 Grant subcontracting 994338 994338 Printing and Publicatio 325753 208452 94921 22380 Food and housing 279813 279813 Books and periodicals 168036 153620 416 14000 Subscribed services 161544 86347 70151 5046 1063281 570818 449821 42642 75786111 65146127 8489998 2149986 461786 395959 528716 12794852 8549445 10800110 1885055 1488599 1378217 1652193 95082440 20491170 69359939 74591270 88315259 43668623 70647271 117637652 1876602 1698732 285832 330348 243288122 265058338 4553619 5253653 3804861 3156038 54510891 53996043 1752115 1280282 6411312 5794948 71032798 69480964 X 29664616 37955669 31770965 44138696 110819743 113483009 172255324 195577374 243288122 265058338 X 11586728 11735322 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 697694 X 0 144903509 823903 19128335 123941 1317122 163414684 135140171 16364 12032715 125336 2160405 144903509 184107737 1042545 -41521307 162689 8326115 135140171 0.15860 0.64330 0.19810 1 0 358329 14156815 14515144 69511852 16798377 52713475 6122102 1753180 4368922 3474012 1939613 1534399 1459330 1459330 74591270 Limited partnerships - alternative assets 108394021 F Funds held in trust by others 8377732 F Trust deed loans 67799 F Other assets 798100 F 117637652 Liability for staff retirement 878463 Annuities payable 2552324 Government advance for student loan 1742631 Asset retirement obligation 621530 5794948 87372839 75786111 11586728 11293101 442221 11735322 23322050 88492153 11293101 2006819 13299920 75192233 953938 11226668 12180606 87372839 64041864 34285 34285 64007579 953938 10824594 11778532 75786111 Part III, Line 4: Historically, CGU has been a great supporter of artistic endeavors. This support is manifest in the art collections currently on display throughout the CGU campus. Through acquisition and gifts in kind, CGU has been a champion of creative expression through the visual arts. CGU has four distinct collections in its possession and on display. These include: the Claremont Graduate University Collection of work donated or accessioned; Claremont Graduate University President's Award (annually purchased from graduating MFA students in the CGU Art Department); The Capital Group Collection on loan to CGU through the Capital Group Foundation; and CGU MFA student artwork (loaned by students for display to the CGU and CUC community). Original works of art exhibited on campus can inspire students, faculty and staff to a greater appreciation of beauty, the creative process and diversity of critical thought that bridges academic disciplines. The borrowing and display of original works of art must be implemented in a manner that ensures the effective educational and artistic use of the art collections in our keeping. Works must not become mere decoration, lost in the shuffle, forgotten or cast aside. It is of utmost concern that we care for the works of art and use them to some positive educational purpose. CGU policies with respect to the collection support ongoing integration of the art collections in the educational mission of CGU. Description of Intended Use of Endowment Funds: Part V, Line 4: Claremont Graduate University (CGU) pursues investment objectives that strike a balance between preserving the real inflation adjusted value of the Fund; maximize the total long-term investment returns; and generate sufficient current income and capital gains to meet CGU's endowment spending goals. Endowment spending supports the mission of the University by augmenting financial support for academic curriculum, student programs, and research beyond that available through tuition and fees alone. The University manages investment risk by avoiding concentration of assets in one or several investment managers; excess concentration in asset classes; asset and investment class volatility; and personnel risk within investment managers. Description of Uncertain Tax Positions Under FIN 48: Part X: In accordance with provisions of GAAP, the University had no unrecognized tax benefits at June 30, 2011 and 2010. Part XI, Line 8 - Other Adjustments: Actuarial adjustment 1,303,349. Pension gain/(loss) 442,151. Income from K-1s -77,074. Blais Foundation - change in unrealized loss -1,226,205. Part XII, Line 2d - Other Adjustments: Special event expenses reclassified to page 1 34,285. Blais Foundation income included in financial statement 227,034. Actuarial adjustment 1,303,349. Comprehensive Pension Gain 442,151. Part XII, Line 4b - Other Adjustments: Student financial aid 10,824,594. Income from K-1s 77,074. Distribution from Blais removed in consolidation 325,000. Part XIII, Line 2d - Other Adjustments: Special event expenses reclassified to page 1 34,285. Part XIII, Line 4b - Other Adjustments: Student financial aid 10,824,594. 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 Claremont Graduate University nondiscrimination policy is publicized in catalogues, promotional brochures and on the school's website. Explanation of Government Financial Assistance Schedule E, Part I, Line 6 Claremont Graduate University participates in the College Work-Study and Perkins Loan programs. Europe (Including Iceland & Greenland) 0 0 Program Services Educational program focused on multi-dimensional aspects of global strategy and trade 50535 East Asia and the Pacific 0 0 Program Services Educational program focused on multi-dimensional aspects of global strategy and trade 53570 Central America and the Caribbean 0 0 Investments 75755958 0 0 0 0 0 0 75860063 0 75860063 1 0 0 1 1 0 Drucker Day 2011 15240 500 14740 13193 17942 Tufts 10578 7428 3150 3150 25818 7928 17890 13193 21092 34285 -16395 1 Student Financial Aid 773 11389312 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The College determines the eligibility for each student needs, the awards are credited to the student's account and the Office of Financial Aid monitors the students continued eligibility to receive the assistance. X X X 0 1 X X X X X 0 0 0 0 0 0 0 0 0 Joseph Hough 291227 0 0 0 6783 0 27322 0 543 0 325875 0 0 0 Steven Garcia 223850 0 20000 0 120 0 24726 0 671 0 269367 0 0 0 Yi Feng 200804 0 0 0 2696 0 22406 0 38115 0 264021 0 0 0 Ira Jackson 513735 0 0 0 4536 0 27264 0 7741 0 553276 0 0 0 Stewart Donaldson 229049 0 25000 0 7148 0 26662 0 9141 0 297000 0 0 0 Carl Johnson 311064 0 0 0 14570 0 27264 0 9127 0 362025 0 0 0 Richard Wartzman 212057 0 0 0 8682 0 20220 0 11331 0 252290 0 0 0 Thomas Horan 190689 0 0 0 11433 0 21765 0 8998 0 232885 0 0 0 Robert Klitgaard 286327 0 0 0 6209 0 27264 0 68556 0 388356 0 0 0 Jay Prag IV 199841 0 0 0 1955 0 22014 0 4750 0 228560 0 0 0 Alan Stacy 193206 0 0 0 6324 0 21792 0 10176 0 231498 0 0 0 Part I, Line 1a Former President was required to live in college-owned house as part of his contract. All maintenance expenses related to the house are paid by CGU. Part I, Line 1b There is no formal written policy pertaining to housing; however, provisions are included in certain contracts. California Educational Facilities Authority 521705592 130178QJ8 2008-08-21 15074351 Acquisition, construction, improvement, and equipment of certain facilities 0 0 0 California Educational Facilities Authority 521705592 130178ET9 2007-02-15 37337930 Construct new housing for graduate students at the University 0 0 0 15427865 959514 920721 169320 13378310 1 0 1 1 39077159 709342 318527 38049290 2009 0 0 1 1 0 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 Part II, line 3: The difference between part II, line 3 and issue price in part I is due to investment income. X 12 567019 FMV 1 0 1 1 Third Party Use: Part I, Line 32b: A third party broker is used in the sale of marketable securities. Form 990, Part VI, Section B, line 11 CGU utilizes a process for review of the IRS Form 990 Return of Organization Exempt from Income Tax that involves multiple layers of management as well as governing board members. CGU has engaged an outside accounting firm to prepare the 990 using information provided by the Office of Financial Services, the Office of Human Resources, and the Treasurer's Office, and changes are made as needed. Once a revised draft is available, it is reviewed by the Controller and the Vice President/Treasurer. After this review and any resulting changes are complete, the revised draft is provided to members of the CGU Audit Committee for questions and comments. Once questions and comments from the Audit Committee are fielded and issues resolved, the Audit Committee accepts the 990 and the 990 is provided to all voting members of the Board of Trustees prior to filing. Form 990, Part VI, Section B, line 12c Annually, the Board of Trustees receives a disclosure form for related party transactions and the Treasurer's Office reviews and reports any conflicts to the Audit Committee. Form 990, Part VI, Section B, line 15 In the Spring the Associate Vice President for Human Resources collects and analyzes published compensation data from peer group institutions, local surveys, and the other members of the Claremont Colleges for the position of the President. The Executive Committee or the Compensation Committee (a sub-committee appointed by the Executive Committee) gathers information from stakeholders regarding the President's performance, and the President presents a self-evaluation to the Executive Committee. After review and discussion of the data by the Executive committee, the Executive Committees presents its recommendation of compensation for the President to the Board of Trustees for approval. After review and discussion the Board of Trustees determines and approves compensation for the President. Minutes of the Committee meetings and the analyses are kept confidential, limited to the Board of Trustees, the President, Senior Vice President for Finance and Administration, and the Associate Vice President for Human Resources. The University employs the President via an employment contract approved by the Board of Trustees. In the Spring the Associate Vice President for Human Resources also collects and analyzes published compensation data from peer group institutions, local surveys, and the other members of the Claremont Colleges for each senior administrator and other key employee positions (Academic Deans). The comparability compensation data, along with written performance evaluations and salary recommendations, are presented to the Executive Committee and President for review and discussion. After review and discussion by the Executive Committee and the President, compensation is determined and approved for each senior administrator and other key employees. Minutes of the Committee meetings and the analyses are kept confidential, limited to the Board of Trustees, the President, Senior Vice President for Finance and Administration, and the Associate Vice President for Human Resources. Form 990, Part VI, Section C, line 19 The organization's audited financial statements are available upon request from the Treasurer's Office. The organization's governing/organizing documents are not made available to the public. The organization's conflict of interest policy is available on the organization's website. Hours per week devoted to related organizations: Part VII, Section A: Donald Baker devotes 1 hour per week to Claremont University Consortium. Joseph Hough devotes 1 hour per week to Claremont University Consortium and 1 hour per week to Blais Foundation. Deborah Freund devotes 1 hour per week to Claremont University Consortium and 1 hour per week to Blais Foundation. Mia Alonzo devotes 20 hours per week to Claremont University Consortium. Steven Garcia devotes 1 hour per week to Blais Foundation. Robert D. Calvo devotes 1 hour per week to Blais Foundation. Yi Feng devotes 1 hour per week to Blais Foundation. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized gains on investments: 11,293,101. Actuarial adjustment 1,303,349. Pension gain/(loss) 442,151. Income from K-1s -77,074. Blais Foundation - change in unrealized loss -1,226,205. Total to Form 990, Part XI, Line 5: 11,735,322. Claremont University Consortium 101 South Mills Ave Claremont CA 91711 954786748 Provide academic and business services CA 501(c)(3) Line 11a, I N/A 0 Blais Foundation 150 E Tenth Street Claremont CA 91711 954729463 Support of Claremont Graduate University CA 501(c)(3) Line 11a, I Claremont Graduate University 1 Charitable Remainder Trusts (6) 101 South Mills Ave Claremont CA 91711 Holdings CA Claremont Graduate University T Pooled Income Funds (6) 101 South Mills Ave Claremont CA 91711 Holdings CA Claremont Graduate University T 0 0 1 0 0 0 0 1 1 0 1 0 0 0 1 0 0 0 Blais Foundation C 325000 Book/Actual Value