2011-05-12T14:34:46-05:00 2010-06-30 Capin Crouse LLP 972 Emerson Parkway Suite A Greenwood IN 46143 990 2009-07-01 956002998 Vanguard University of SO CA VANG 7145563610 55 Fair Drive Costa Mesa CA 92626 Carol A Taylor 7145563610 2011-05-12 1 Dave Moja CPA 3178852620 2009 2016-02-24 21:20:13Z Carol A Taylor 55 Fair Drive Costa Mesa CA 92626 54278435 0 X www.Vanguard.edu X 1920 CA To pursue knowledge, cultivate character, deepen faith, & equip students for leadership & service. 18 17 983 65 0 0 4343705 3212404 53838804 49985842 91187 165276 46189 -20259 58319885 53343263 13484258 13585487 0 20082456 18473634 20200 0 1069249 21632352 19550354 55219266 51609475 3100619 1733788 40733821 38248173 42061094 37809394 -1327273 438779 The purpose of Vanguard University is to pursue knowledge, cultivate character, deepen faith, and equip each student for a life of leadership and service.To fulfill that purpose, Vanguard gathers a community of learners resolved to blend the pursuit of academic excellence with growth as authentic Christians. The educational experience at Vanguard, therefore, promotes the integration of faith, learning, and living. The university believes that scholarship in the arts, sciences, and professional studies illuminated by Christian truth fosters the intellectual development, moral maturity, and spiritual vitality of students. The university motto Truth, Virtue, and Service expresses our conviction that learning involves the whole person: head, heart, and hands. 0 0 35778354 13390282 38962370 Undergraduate: A 4-year Bachelor of Arts or Science degree in 30 majors and concentrations. 1110050 17851 3327400 School for Professional studies: School for adult professionals, awarding a Bachelor of Arts in business, psychology and religion and a Bachelor of Science in nursing. 467589 72347 955277 Graduate Psychology: Awarding of Graduate degrees, which prepares students for clinical and research opportunities available in gerontology, domestic violence, intervention, ministry, criminology and education. The Coursework also prepares students to: pursue doctoral study; work effectively within a variety of therapeutic settings; and be prepared for the licensing examination (Board of Behavioral Science) for Marriage and Family Therapists (MFT). 1567325 108140 6740795 1567325 108140 6740795 38923318 1 1 0 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 90 0 983 1 0 0 0 0 0 1 1 0 0 0 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Vanguard University of Southern California 7145563610 55 Fair Drive Costa Mesa CA 92626 Allbaugh Jonathan 1.00 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 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 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 Tar Del 1.00 X 0 0 0 Townsend Johana 1.00 X 0 0 0 Wayman Ken 1.00 X 0 0 0 Wood George 1.00 X 0 0 0 Allison Robert P 40.00 X 87666 0 11120 Taylor Carol 40.00 X 142687 0 71317 Cowie Lettie 40.00 X 27091 0 968 Harris Ron 40.00 X 132277 0 29257 Hittenberger Jeff 40.00 X 119091 0 37847 Johnson Kim 40.00 X 132428 0 0 Wilson Robert 40.00 X 106420 0 23259 747660 0 173768 5 0 1 0 Western educational services 7014 Los Padres Ventura CA 93003 Educational Recruitment 2739608 Bon Appetit 14730 Beach Blvd Suite 107 La Mirada CA 90638 Food Services 2377712 Aramark 24818 Network Place Chicago IL 60673 Maintenance Services 1463274 LB&K Inc 154 South Valencia Street Glendora CA 91741 Construction 259512 DC's Mechanical Inc 24872 Wells Fargo Drive Laguna Hills CA 92653 Airconditioning Sales & Service 185677 7 44500 184425 2983479 12280 3212404 Tuition & fees 611710 41943678 41943678 Auxiliary enterprises 611710 7093287 7093287 Support services 611710 948877 948877 49985842 129074 129074 894965 858763 36202 36202 36202 56150 44500 76409 -20259 -20259 53343263 49985842 0 145017 13585487 13585487 312790 23870 265050 23870 14917743 12191529 2717629 8585 1855925 334350 1521575 1387176 718583 668593 6467224 5005799 1387639 73786 92417 92417 30949 30949 193491 193491 1216521 219299 764781 232441 790803 26845 471856 292102 3700238 2236545 1246849 216844 1449351 716123 727030 6198 996042 918294 56560 21188 46916 27263 18909 744 2044228 1369450 674778 2238402 1549321 689081 249305 560 248745 Miscellaneous 34467 34467 0 51609475 38923318 11616908 1069249 997286 2820682 3876067 1031295 1925812 2333416 1227215 1474394 141556 385094 654177 57955061 31597936 28035173 26357125 2481766 1808693 1663852 1768391 40733821 38248173 4707727 3420758 773493 944396 2910500 1910500 28668906 27393779 4000 4996468 4139961 42061094 37809394 X -4317846 -4135132 2990573 4573911 -1327273 438779 40733821 38248173 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 193491 193491 0 Part II-B, Line 1i: Explanation of Other Lobbying Activities: A service agreement existed through June 30, 2010 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 40012898 18759959 21252939 6993597 5882580 1111017 9225246 6955397 2269849 26357125 Tuition remission 953654 Trust obligations 636209 Perkins loan liability 1610934 Capital lease obligations 685464 Deposits and agency funds 253700 4139961 53343263 51609475 1733788 218381 -186117 32264 1766052 39955829 218381 -13682224 -13463843 53419672 -76409 -76409 53343263 38100397 76409 76409 38023988 13585487 13585487 51609475 Part XI, Line 8 - Other Adjustments: Change in value of split interest agreement: -13574. Less: subsidiary and elimination activity: -172543. Part XII, Line 2d - Other Adjustments: Change in value of split interest agreement: -13574. Less: elimination activity: -138832. Less: Subsidiary activity: 55669. Gross-up scholarships netted with tuition revenue: -13585487. Part XII, Line 4b - Other Adjustments: Fundraising expenses reported on Part VIII, line 8b: -76409. Part XIII, Line 2d - Other Adjustments: Fundraising expenses reported on Part VIII, Line 8b: 76409. Part XIII, Line 4b - Other Adjustments: Gross-up scholarships netted with tuition revenue: 13585487. 1 1 1 We primarily solicit through the mailing of applications to prospective students. These include undergraduate, graduate and adult programs. All applications include the university's nondiscrimination policy. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 the university receives funding from the federal government, and as a result, is required to comply with various regulations related to those funding programs. 1 Christmas Concert 100650 44500 56150 76409 100650 44500 56150 76409 76409 -20259 1 Financial Aid, Scholarships 1319 13585487 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 Allison Robert P 87666 0 0 0 0 0 11000 0 120 0 98786 0 0 0 Taylor Carol 142687 0 0 0 0 0 19897 0 51420 0 214004 0 0 0 Harris Ron 132277 0 0 0 0 0 0 0 29257 0 161534 0 0 0 Hittenberger Jeff 119091 0 0 0 0 0 6000 0 31847 0 156938 0 0 0 Part I, Line 1a Qualified candidates (credentialed ministers) must apply for housing allowance. Applications are reviewed and approved by The Finance Committee of the Board of Trustees and will make recommendations to the full Board of Trustees (Governing body) who will approve the requests, at which time the VPBF Office will process these requests and verify final eligibility of the employee. Don Judkins- Former Board Membe Cash Flow, Operations X 2910500 1910500 0 1 1 Venture Properties LLC Home purchase- 50% ownership by Former Board Member X 75000 75000 0 1 1 1985500 Student Son of Former Board Member Institutional Aid Amount $ 11000. Ken Wayman Son of board member 18150 W-2 wages 0 Form 990, Part VI, Section B, line 11 A report was made to the Board of Trustees regarding the review and approval process for the institution's tax return, Form 990. The process outlined to and approved by the Board of Trustees included: 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; 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 key employees. Any transactions that could give rise to conflict are reviewed by the Governing Body. 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. Form 990, Part VI, Section C, line 19 Provided upon request, with the exception of the 990, which is made available to the public. Form 990, Part XI, Line 2c Explanation of Responsibility The organization has an audit committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. Schedule R, Part III Explanation of Partnership Status Whitespring Legacy LLC was dissolved and filed a final tax return in 2010. Vanguard University Foundation 55 fair drive Costa Mesa CA 92626 912164193 University Endowed Scholarship Programs CA 501(c)(3) 11(A) Vanguard University of Southern California Whitesprings Legacy LLC 21076 Bake Parkway Ste 106 Lake Forest CA 92630 262089214 Real Estate CA N/A Investment 78920 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 Vanguard University Foundation Q 72784 Whitespring Legacy LLC R 78715