2011-05-16T15:38:47-05:00 2010-06-30 PricewaterhouseCoopers LLP 125 High Street Boston MA 02110 990 2009-07-01 951667177 OCCIDENTAL COLLEGE OCCI 3232591417 1600 CAMPUS ROAD LOS ANGELES CA 90041 Michael P Groener 2011-05-13 6175305000 2009 2016-02-24 21:20:13Z Jonathan Veitch 1600 CAMPUS ROAD LOS ANGELES CA 90041 275933274 false X WWW.OXY.EDU X 1887 CA SEE SCHEDULE O 36 34 2368 693 777025 41729 12349711 15945171 77165306 87313638 -6915097 8248065 4857605 4084540 87457525 115591414 26748508 30951725 0 0 52966764 55826036 0 0 5685585 38301486 37812753 118016758 124590514 -30559233 -8999100 506029348 533544112 124619247 124364236 381410101 409179876 SEE SCHEDULE O false false 75809840 30362224 85286207 SEE SCHEDULE O 27312491 141920 1739608 SEE SCHEDULE O 3865204 447581 287823 SEE SCHEDULE O 106987535 true true false true false false true true true true true false true false true false false false false false false true true true true false false false false false true false false true false true true false false false false false false false true 2823 0 true 2368 true true true false false false false true true false false false 36 34 false false false false false false false true true false false true true true true true true true true false CA X OCCIDENTAL COLLEGE BUSINESS 3232591417 OFFICE 1600 CAMPUS RD LOS ANGELES CA 90041 ANNE CANNON ENDERS 1.0 X 0 0 0 DAVID W BERKUS 1.0 X 0 0 0 JOHN G BRANCA JD 1.0 X 0 0 0 EILEEN ANISGARTEN BROWN 1.0 X 0 0 0 CHRISTOPHER C CALKINS JD 1.0 X 0 0 0 ALICE WALKER DUFF PHD 1.0 X 0 0 0 JOHN R FARMER 1.0 X 0 0 0 IRWIN S FIELD 1.0 X 0 0 0 GARY STEVEN FINDLEY JD 1.0 X 0 0 0 J EUGENE GRIGSBY III PHD 1.0 X 0 0 0 FRED HAMEETMAN 1.0 X 0 0 0 JOHN KEISTER 1.0 X 0 0 0 DANIEL IAN MCKINNON 1.0 X 0 0 0 WILLIAM M KAHANE 1.0 X 0 0 0 KENNETH D SULZER JD 1.0 X 0 0 0 CATHERINE A PEPE JD 1.0 X 0 0 0 JOHN B POWER JD 1.0 X 0 0 0 STEPHEN D ROUNTREE 1.0 X 0 0 0 VALERIE REECE 1.0 X 0 0 0 CATHERINE YOUNG SELLECK 1.0 X 0 0 0 STEVEN R ROBINSON 1.0 X 0 0 0 CHRISTOPHER VARELAS 1.0 X 0 0 0 SUSAN MALLORY 1.0 X 0 0 0 BERNARD J TYSON 1.0 X 0 0 0 ANDREA VAN DE KAMP 1.0 X 0 0 0 CHARLENE CONRAD LIEBAU 1.0 X 0 0 0 ROBERT NIETHART 1.0 X 0 0 0 CARL A BALLTON 1.0 X 0 0 0 DON R CONLAN 1.0 X 0 0 0 steve f hinchliffe 1.0 X 0 0 0 JULIE DEES JOHNSON 1.0 X 0 0 0 GORDON MACINNES 1.0 X 0 0 0 JANET MCINTYRE 1.0 X 0 0 0 JOAN A PAYDEN 1.0 X 0 0 0 MICHAEL P GROENER 50.0 X 251143 0 38297 ROZITA AFAR 50.0 X 90474 0 63009 BARBARA AVERY 50.0 X 184017 0 71722 ERIC M FRANK 50.0 X 246095 0 33568 PAMELA ANN MCQUESTEN 50.0 X 188000 0 19796 WILLIAM DALE TINGLEY 50.0 X 218808 0 22360 JOHN G TOMLINSON JR 50.0 X 229244 0 30296 JONATHAN VEITCH 50.0 X 265207 0 67073 RICHARD GILMAN 50.0 X 31304 0 3747 DENNIS COLLINS 50.0 X 36250 0 7500 PHOEBE DEA - ASSOCIATE 50.0 X 182096 0 19209 DEREK SHEARER - DIR OF GLOBAL 50.0 X 175852 0 25413 LARRY CALDWELL 50.0 X 147429 0 22449 JAMES SADD 50.0 X 152239 0 16560 CHRIS CRANEY 50.0 X 153956 0 23170 ROBERT SKOTHEIM 50.0 X 209942 0 61312 2762056 0 525481 93 true true false TOVEY SHULTZ CONSTRUCTION INC 18261 COLLIER AVENUE UNIT A LAKE ELSINORE CA 92530 CONTRACTOR 3014799 VANCREST CONSTRUCTION CORPORATION 7171 N FIGUEROA STREET LOS ANGELES CA 90042 CONTRACTOR 1162708 ROYAL OAKS PROPERTY DEV RENOVATI 3731 LOS AMIGOS STREET LA CRESCENTA CA 91214 CONTRACTOR 676345 DIVERSIFIED LITHO SERVICES 1415 E MCFADDEN AVENUE UNIT A SANTA ANA CA 92705 PRINTING 664757 BERNARDY CONSTRUCTION INC 5054 ROCKLEDGE DR RIVERSIDE CA 92506 CONTRACTOR 473768 25 2702287 13242884 1980728 15945171 TUITION AND FEES 900099 75397868 75397868 RESIDENCE HALLS 900099 9204914 9204914 OTHER COLLEGE RELATED 900099 2710856 1875154 835702 87313638 5504420 -58677 5563097 0 0 158895682 156152037 2743645 2743645 2743645 0 0 8274363 4189823 4084540 4084540 0 115591414 86477936 777025 12391282 861399 861399 30090326 30090326 0 0 3028839 1376253 1218807 433779 184097 184097 39963294 35352732 1919971 2690591 3459558 2867282 334885 257391 6222676 5156803 602386 463487 2967572 2459524 287261 220787 0 104115 104115 215288 215288 0 0 3729938 3729938 3471608 2722968 468906 279734 74052 61740 10212 2100 5170527 3746977 708651 714899 1262897 1177936 84961 0 2600045 2453520 146525 1312728 1179561 71782 61385 0 390971 350839 28113 12019 4220634 4101874 118760 0 6474443 6132765 329217 12461 703644 66954 636690 CAPITAL EXPENDITURE 1655247 1626307 28940 INTERNATIONAL PROGRAMS 3158730 3158730 TAXES, LICENSES & FEES 567335 99488 464304 3543 MEALS AND ENTERTAINMENT 447559 226248 55504 165807 DUES, SUBSCRIP., & LIB. BOOKS 964593 852638 71193 40762 1288399 680574 365946 241879 124590514 106987535 11917394 5685585 2911744 2864785 40409287 48008558 2422219 3701958 333737 612567 777661 382784 18992936 20491140 562441 515319 316113 358305 205816127 70969813 132106265 134846314 263990024 271271830 30213805 37517524 12993116 12973028 506029348 533544112 10876739 12220912 4962189 4718586 88146000 86735000 7589904 0 4167567 4167567 8876848 16522171 124619247 124364236 X 112209799 118966756 137508381 154147595 131691921 136065525 381410101 409179876 506029348 533544112 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1 1 false Membership Dues Schedule C, Part II-B, Line 1i The organization pays membership dues to member organizations which may engage in lobbying activities. Therefore, a portion of the dues may be attributable to lobbying activities. X X X false false false 276460804 1575099 38366887 7491188 10020996 298890606 356935132 2595148 -67487860 6800246 8781370 276460804 0.16000 0.84000 false false 1481532 1481532 175183582 55116252 120067330 21401581 14338009 7063572 7749432 1515552 6233880 134846314 NONMARKETABLE ALT INVESTMENTS 37517524 F 37517524 0 ANNUITIES PAYABLE 12366168 BONDS PREMIUM, NET 1752412 ASSET RETIREMENT OBLIGATION 2403591 16522171 115591414 124590514 -8999100 37400249 -631374 36768875 27769775 123738735 37400249 -33442751 3957498 119781237 -4189823 -4189823 115591414 95968961 4189823 4189823 91779138 3729938 29081438 32811376 124590514 Schedule D, Part III, Line 1a Collections, such as rare books and works of art, which were acquired through purchases and contributions since the College's inception, are not recognized as assets on the balance sheets. These collections are held solely for their potential educational value or historical significance. Management has determined that the cost to establish the current market value is deemed to exceed the benefit and therefore the collections were not assigned a value for the purpose of capitalization. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired or as temporarily or permanently restricted net assets if the assets used to purchase the items have been restricted by donors. Contributed collection items are not reflected in the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset category. Schedule D, Part III, Line 4 The college maintains collections of art for display and educational purposes. Schedule D, Part V, Line 4 The college's endowment functions to support student scholarships, professorships, the library, visiting speakers, and other general College activity. Schedule D, Part X FIN 48 FOOTNOTE In July 2006, the FASB issued FASB Interpretation No. 48 ("FIN 48"), Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement 109, Accounting for Income Taxes. FIN 48 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a threshold of more-likely than-not for recognition of tax benefits of uncertain tax positions taken or expected to be taken in a tax return. FIN 48 also provides related guidance on measurement, derecognition, classification, interest and penalties, and disclosure. The College has applied FIN 48 to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits. In addition, there have been no material changes in unrecognized benefits since July 1, 2008, nor are any anticipated in the next 12 months. There have been no related tax penalties or interest, which would be classified as tax expense in the statement of activities. As a result, the adoption of FIN 48 did not have a material effect on the College's financial statements. no related tax penalties or interest, which would be classified as tax expense in the statement of activities. As a result, the adoption of FIN 48 did not have a material effect on the College's financial statements. Schedule D, Part XI, Line 8 Present value adjustment (1,207,210) Change in fair value of assets 575,836 Total (631,374) Schedule D, Part XII, Line 2d Financial Aid (29,081,439) Present value adjustment (1,207,210) Change in Fair market value of Assets 575,836 Investment expense Reclass (3,729,938) Total (33,442,751) Schedule D, Part XII, Line 4b Cost of goods sold (4,189,823) Schedule D, Part XIII, Line 2d Cost of goods sold 4,189,823 Schedule D, Part XIII, Line 4b Financial Aid 29,081,439 true true true OCCIDENTAL COLLEGE PUBLICIZES ITS RACIAL NONDISCRIMINATION POLICY ON THE COLLEGE WEB-SITE AT: WWW.OXY.EDU true true true true false false false false false false false false true false OCCIDENTAL COLLEGE PARTICIPATES IN THE FEDERAL PELL GRANT, WORK STUDY PROGRAM AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT. true East Asia and the Pacific Program Services Study abroad Europe (Including Iceland and Greenland) Program Services STUDY ABROAD Sub-Saharan Africa Program Services STUDY ABROAD Central America and the Caribbean Investments Europe (Including Iceland and Greenland) Investments North America Investments Schedule F, Part I, Column (F) The organization does not currently track foreign expenditures for each program separately. true Appalachian Sustainable Agriculture 306 W HAYWOOD STREET SUITE 200 Asheville NC 28801 061642769 501(c)(3) 61908 community support Board of Regents BOX 951432 1125 MURPHY HALL 409 HILGARD AVENUE LOS ANGELES CA 90095 396006492 501(c)(3) 22794 community support California Food Policy Advocates 436 14th Street Ste 1220 Oakland CA 94612 943163142 501(c)(3) 85000 community support Coastal Enterprises Inc PO Box 268 36 Water St Wiscasset ME 04578 010347504 501(c)(3) 57212 community support Community Food Security Coalition 3830 SE Division St Portland OR 97202 061495135 501(c)(3) 106534 community support Ecotrust 721 NW Ninth ave SUITE 200 Portland OR 97209 931050144 501(c)(3) 27137 community support Los Angeles Unified School District 333 S Beaudry Ave 29TH FLOOR Los Angeles CA 90017 680503221 501(c)(3) 62904 policy support New North Florida Cooperative Association 3806 Union Rd Marianna FL 32446 503388881 501(c)(3) 48583 community support The Food Trust ONE PENN CENTER 1617 JFK Blvd SUI Philadelphia PA 19103 232678383 501(c)(3) 57456 community support Tierra Miguel Foundation PO Box 1065 Pauma Valley CA 92601 330906911 501(c)(3) 42666 community support University of North Carolina AT CHAPEL HILL PO BOX 402420 ATLANTA GA 30384 566001393 501(c)(3) 115007 community support University of Wisconsin-Madison DRAWER 538 MILWAUKEE WI 53278 396006492 501(c)(3) 82015 community support HUNTER KEMPER CONSULTING 20 MAPLEWOOD ROAD ASHVILLE NC 28804 562187891 501(C)(3) 6202 POLICY SUPPORT NATIONAL CENTER FOR APPROPRIATE TECHNOLOLGY PO BOX 3838 BUTTE MT 59701 810361047 501(C)(3) 16960 COMMUNITY SUPPORT SOUTH COAST FARMS 32701 ALIPAZ STREET SAN JUAN CAPISTRANO CA 92675 330766771 501(C)(3) 12316 POLICY SUPPORT WICKED DELICATE FILMS LLC 232 3RD STREET SUITE B403 BROOKLYN NY 11215 161736519 501(C)(3) 47461 COMMUNITY SUPPORT 17 4 Scholarships 1497 29081439 Prizes & Awards 75 71411 Stipends 508 773268 Study Grants 98 164208 Schedule I, Part I, Line 2 All Grant and Contract activity is monitored to ensure that all activity is in compliance with the awarding agencys stipulated terms, conditions and regulations. All expenditures are reviewed weekly for allowability, and compliance with requirements and objectives of the award. SCHEDULE I, PART III CASH GRANTS ARE CREDITS TO STUDENT ACCOUNTS. X X X X X true true X X X X false false false false false false false false false MICHAEL P GROENER 245715 0 0 0 5428 0 24500 0 13797 0 289440 0 0 0 ROBERT SKOTHEIM 206704 0 0 0 3238 0 20163 0 41149 0 271254 0 0 0 ROZITA AFAR 87984 0 0 0 2490 0 10000 0 53009 0 153483 0 0 0 BARBARA AVERY 181944 0 0 0 2073 0 18600 0 53122 0 255739 0 0 0 ERIC M FRANK 226872 0 0 0 19223 0 23200 0 10368 0 279663 0 0 0 PAMELA ANN MCQUESTEN 187288 0 0 0 712 0 18800 0 996 0 207796 0 0 0 WILLIAM DALE TINGLEY 210516 0 0 0 8292 0 21300 0 1060 0 241168 0 0 0 JOHN G TOMLINSON JR 226486 0 0 0 2758 0 23100 0 7196 0 259540 0 0 0 PHOEBE DEA - ASSOCIATE 180328 0 0 0 1768 0 18306 0 903 0 201305 0 0 0 DEREK SHEARER - DIR OF GLOBAL 175195 0 0 0 657 0 17865 0 7548 0 201265 0 0 0 LARRY CALDWELL 143475 0 0 0 3954 0 15167 0 7282 0 169878 0 0 0 JONATHAN VEITCH 261645 0 0 0 3562 0 17500 0 49573 0 332280 0 0 0 JAMES SADD 145079 0 0 0 7160 0 15914 0 646 0 168799 0 0 0 CHRIS CRANEY 153425 0 0 0 531 0 15676 0 7494 0 177126 0 0 0 Schedule J, Part I, Line 1a Travel for companions is provided to an officer and the value is included in taxable wages. Tax indemnification and gross-up payments are provided to an officer and are included in taxable wages. Housing is provided for certain individuals listed in Part VII as a condition of employment for the convenience of the college. Social Club dues are provided to two officers as a condition of employment and is not included in taxable wages. Use of the social club is for business purposes only. Personal services are provided to certain officers and are included in taxable wages. Additional information The amounts reported in schedule J, Part II, column (D) include the value of on-campus housing provided to Jonathan Veitch, President, Robert A. Skotheim, former president, Barbara Avery, vice president of student affairs and dean of students, and Dennis Collins, senior vice president of institutional advancement, as a condition of employment for the convenience of the college. CEFA SERIES 2005A 521705592 1301752J0 2005-04-12 56486748 fin cap proj & part refund 1997 false false CEFA Series 2005B 521705592 1301753J9 2005-04-12 16038768 Partially refund 1997 bonds false false CEFA Series 2008 521705592 130178ND4 2008-03-06 19747741 finance capital projects false false 56486748 6373234 582150 38351042 false true true true 16038768 121150 false true true 19747741 4128055 372269 15419073 false false true true false false false false true 0.00000 0.00000 true false false false false true 0.00000 0.00000 true false false false false true 0.00000 0.00000 true false false false false true false false false false false false false false false false false true false JOHN KEATES MORTGAGE X 427778 382784 false true true 382784 Matthew Calkins family member of trustee 102967 compensation from Occidental false Andrew Shtulman family member of trustee 81130 compensation from Occidental false X 3 164725 expert opinion X 373 expert opinion X 6107 sale of comparables X 53 1545507 cost/ selling price X 3 147377 cost/ selling price X 2 101 sale of comparables X 20 6841 COST/ SELLING PRICE X 1 30000 EXPERT OPINION X ADMISSION TICKETS 15 4898 cost/ selling price X CONSUMABLE MATERIALS 18 40825 cost/ selling price X GIFT CERTIFICATES 30 6400 cost/ selling price X OTHER MATCHING GIFTS 1 27574 cost/ selling price 2 false true true Schedule M, Part I, Column B Occidental College is reporting the number of contributions and not the number of items. Schedule M, Part I, line 32b Occidental College uses Consultants as required who utilize businesses related to the type of gifts for sale of non-cash contribution. Below are examples of how consultants are being utilized by Occidental. a) a third party has been utilized to provide a website for engaging alumni, including an option for online giving. b) A third party has been utilized to assist in defining and valuing gifts of bonds. Organization's Mission FORM 990, PART III, Line 1 THE MISSION OF OCCIDENTAL COLLEGE IS TO PROVIDE A GIFTED AND DIVERSE GROUP OF STUDENTS WITH A TOTAL EDUCATIONAL EXPERIENCE OF THE HIGHEST QUALITY - ONE THAT PREPARES THEM FOR LEADERSHIP IN AN INCREASINGLY COMPLEX, INTERDEPENDENT AND PLURALISTIC WORLD. THE DISTINCTIVE INTERDISCIPLINARY AND MULTICULTURAL FOCUS OF THE COLLEGE'S ACADEMIC PROGRAM SEEKS TO FOSTER BOTH THE FULFILLMENT OF INDIVIDUAL ASPIRATIONS AND A DEEPLY ROOTED COMMITMENT TO THE PUBLIC GOOD. THIS MISSION IS ANCHORED BY FOUR CORNERSTONES: EXCELLENCE, EQUITY, COMMUNITY AND SERVICE. THESE BUILDING BLOCKS, IN ONE FORM OR ANOTHER, HAVE LONG BEEN THE BASIS FOR THE COLLEGE'S COMMITMENT TO PROVIDING RESPONSIBLE LEADERS AND CITIZENS FOR OUR DEMOCRATIC SOCIETY. CHOOSING THEM TO SUPPORT THE FUTURE HELPS TO ENSURE THAT THE COLLEGE REMAINS TRUE TO ITS MISSION WHILE ADAPTING TO A CHANGING WORLD. FORM 990, PART III, LINE 4A Academic program: As the first and still only college of the liberal arts and sciences in the city of Los Angeles, Occidental's academic program is essential to its educational mission. Occidental's 28 academic departments offer 35 majors and minors in the sciences, arts, humanities and social sciences. As at all colleges, this is a labor-intensive mission: Occidental employs 187 full-time and 85 part-time faculty to teach and mentor its students. In addition to classes taught at Occidental, the College also supports a program of what it terms community-based learning, which ties service learning directly to the curriculum; one of the country's best undergraduate research programs; an academically rigorous study abroad program with competitive admission; and a United Nations program in New York that combines academic coursework with internships. Occidental also provides programs to help students improve writing, research, and other academic skills; assist students with learning and physical challenges; and helps faculty identify and promote effective teaching methods. In support of its academic programs, Occidental operates a library fully quipped with print and digital resources open seven days a week during the academic year; a campus computer network, server system, and wide array of hardware and software; science laboratories; art studios, theater space, music rehearsal and performance spaces, and video and film equipment. FORM 990, PART III, LINE 4B Co-curricular program: As an intentionally residential college of the liberal arts and sciences, Occidental regards the interaction between students, faculty and staff, and between students themselves outside the classroom as an essential part of a liberal arts education that educates the whole student. Occidental students are required to live on campus for their first three years, and almost 80 percent of students currently reside in College residence halls. The Residence Life Office staffs the college's 13 residence halls and together with the Office of Student Affairs offers a wide variety of co-curricular programming for students. Student Affairs also supports student government and more than 80 other student clubs and organizations, all of which provide opportunities for the development of student leadership and initiative. Throughout its history, Occidental has regarded athletics as an essential co-curricular program. A founder of intercollegiate athletic competition in Southern California, Occidental offers 21 intercollegiate sports for men and women at the NCAA Division III level, as well as club and intramural sports. FORM 990, PART III, LINE 4C Public service: Occidental's formal record of institutional community service extends back almost half a century to the founding of its Community Literacy Center in 1963 to provide one-on-one tutoring to local elementary school students. Occidental has been named to the President's Honor Roll for five consecutive years, and was designated a community engagement institution by the Carnegie Foundation for the Advancement of Teaching in 2008. Occidental's Upward Bound program, launched in 1966 as one of the college access program's pilot programs, is one of the largest and most successful programs in California. It has been expanded into underserved middle schools in Northeast Los Angeles through Occidental's GEAR UP partnership with Los Angeles Unified School District. The College's Center for Community Based Learning and Urban and Environmental Policy Institute combine academic and outreach programs in a number of areas ranging from improving high school graduation rates through the development of innovative mathematics curricula to improving student nutrition and supporting small family farms through the national Farm to School program. Form 990, Part VI, Line 11 The College provides the Form 990 information to the independent tax preparer. Once they have completed the Form 990, they return a draft to the College. The Associate Vice President for Finance, the Vice President for Administration, and Vice President for Finance and Planning perform a thorough review of the draft return. All necessary corrections are made to the Form 990. The updated draft Form 990 is then submitted to the College's Audit Committee for review. The independent tax preparer presents the draft return to the Audit Committee and allows for questions and discussion. Any changes that are identified by the Audit Committee are made to the Form 990. At that point, the Form 990 is made available to the full Board of Trustees. The Form 990 is signed by the independent tax preparer and submitted to the Internal Revenue Service by the due date. Form 990, Part VI, Line 12c Every year the College sends the conflict of interest questionnaire to appropriate persons. Responses are followed up on to ensure we receive 100% of all questionnaires. Responses are reviewed by the office of the Vice President for Administration and Finance. Any conflicts that have not been brought to the Audit Committee previously are brought to the Audit Committee to discuss in Executive Session. Conflicts are reviewed by the Vice president for administration and finance and by the legal department. Upon the discovery of a conflict, the individual will be directed to recuse himself/herself from involvement in the matter. Form 990, Part VI, Line 15 The College's process in fiscal year 2010 for determining officer compensation is: 1) We obtain comparison data 2) Compensation is determined based on the comparison data 3) Compensation is approved by the Executive Compensation Committee In Fiscal year 2010 the college incorporated contemporaneous substantiation of the deliberation and decision making process into their procedures. Form 990, Part VI, Line 19 The College makes its financial statements available to the public on the College's website which is accessible to the public. The governing documents and conflict of interest policy are not available for public inspection. Schedule K, Part III, Lines 4-5 During the year ended June 30,2010 Occidental college had facilities that were partially financed with tax-exempt bonds. Occidental also used its own equity in those projects. For each project that was partially financed with tax-exempt bonds, Occidental elected to allocate private business use first to its equity investment.