2024-05-14T12:16:52-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 951890710 CALIFORNIA BAPTIST UNIVERSITY CALI 9513434211 8432 MAGNOLIA AVENUE RIVERSIDE CA 92504 MARK HOWE VP FINANCE & ADMINISTRATION 9513434211 2024-05-13 1 MARK HOWE 999009999 1 DERRICK DEBRUYNE P00591016 6268577300 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR RONALD L ELLIS 8432 MAGNOLIA AVENUE RIVERSIDE CA 92504 448153696 0 X CALBAPTIST.EDU X 1954 CA A PRIVATE INSTITUTION OF HIGHER EDUCATION, OFFERING STUDENTS UNDERGRADUATE AND GRADUATE COURSES. 36 36 4145 190 0 0 91421136 71603714 357495371 364697907 4674249 1915169 990970 1494895 454581726 439711685 166187996 163536002 0 0 132511902 141980251 0 0 4067715 111442601 123400717 410142499 428916970 44439227 10794715 619397515 688267246 346866663 396218701 272530852 292048545 X A PRIVATE INSTITUTION OF HIGHER EDUCATION, OFFERING BOTH UNDERGRADUATE AND GRADUATE COURSES TO STUDENTS. 0 0 107088793 188819164 CALIFORNIA BAPTIST UNIVERSITY BELIEVES EACH PERSON HAS BEEN CREATED FOR A PURPOSE AND STRIVES TO HELP STUDENTS UNDERSTAND AND ENGAGE THIS PURPOSE BY PROVIDING A CHRIST-CENTERED EDUCATIONAL EXPERIENCE THAT INTEGRATES ACADEMIC WITH SPIRITUAL AND SOCIAL DEVELOPMENT OPPORTUNITIES. THE UNIVERSITY CONSISTS OF TEN SCHOOLS AND COLLEGES AND A DIVISION OF ONLINE EDUCATION, SERVING A TOTAL OF 11,384 STUDENTS. CBU OFFERS OVER 100 UNDERGRADUATE BACHELOR DEGREE PROGRAMS, 2 UNDERGRADUATE ASSOCIATE DEGREE PROGRAMS, 40 GRADUATE-LEVEL MASTER PROGRAMS AND 8 DOCTORAL PROGRAMS. 163536002 163536002 CBU OFFERS A MULTITUDE OF SCHOLARSHIP AND GRANT OPPORTUNITIES TO MAKE THE COST OF ATTENDANCE MORE AFFORDABLE. THIS INCLUDES INSTITUTIONAL AND PRIVATE SCHOLARSHIPS, FROM FUNDS WITH AND WITHOUT DONOR RESTRICTIONS, IN THE FORM OF GRANTS THAT MAY BE BASED ON MERIT, PERFORMANCE, NEED, OR SOME OTHER SPECIFIC CRITERIA. 64523568 113768077 CBU SEEKS TO AID THE STUDENT BODY WITH EMOTIONAL AND PHYSICAL WELL-BEING AND PROVIDES INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE THE CONTEXT OF THE FORMAL INSTRUCTION PROGRAM. STUDENT SERVICES INCLUDE ADMISSIONS, CAREER GUIDANCE, COUNSELING, CULTURAL EVENTS, DISABILITY SERVICES, INTERCOLLEGIATE ATHLETICS, NEW STUDENT PROGRAMS, RECREATION SPORTS, SAFETY SERVICES, SPIRITUAL LIFE, STUDENT ACTIVITIES, STUDENT AID ADMINISTRATION, STUDENT HEALTH SERVICE, STUDENT LEADERSHIP AND STUDENT ORGANIZATIONS. 25181341 44399788 IN ADDITION TO QUALITY INSTRUCTION AND STUDENT SERVICES, CBU PROVIDES FACILITIES AND ACTIVITIES TO FURTHER PROMOTE THE EDUCATIONAL EXPERIENCE OF STUDENTS AT THE UNIVERSITY. THIS INCLUDES FOOD SERVICES, HOUSING FOR STUDENTS, FACULTY AND STAFF, THE CAMPUS AND TEAM STORES, CONFERENCESAND EVENTS, AND TAHQUITZ PINES CAMP. 10175021 17940616 CBU PROVIDES ACADEMIC SUPPORT SERVICES FOR THE INSTITUTION'S PRIMARY PROGRAMS OF INSTRUCTION. IT INCLUDES ADVISING, LIBRARY, REGISTRAR, STUDENT SUCCESS, TECHNOLOGY LABS AND THE WRITING CENTER. 35356362 62340404 370504725 1 1 0 0 0 0 0 1 0 1 1 1 0 1 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 1 0 1 0 0 0 1 1 0 0 0 1 360 0 1 4145 1 0 0 0 0 0 1 1 0 0 0 0 1 0 X 36 36 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARK HOWE 9513434211 8432 MAGNOLIA AVE RIVERSIDE CA 92504 ANTHONY DOCKERY CHAIR 1.00 X X 0 0 0 WALTER PRICE VICE CHAIR 1.00 X X 0 0 0 NANCY AVERA SECRETARY 1.00 X X 0 0 0 TAMMY BROWN TRUSTEE 1.00 X 0 0 0 DAVID GILL TRUSTEE 1.00 X 0 0 0 SHERI HARDER TRUSTEE 1.00 X 0 0 0 STACY JOHNSON TRUSTEE 1.00 X 0 0 0 MIKE STAVER TRUSTEE 1.00 X 0 0 0 ROBERT MOHN TRUSTEE 1.00 X 0 0 0 EYDIE MISKEL TRUSTEE 1.00 X 0 0 0 ROBERT GATES TRUSTEE 1.00 X 0 0 0 NATHAN GRANILLO TRUSTEE 1.00 X 0 0 0 SHERRI MAXSON TRUSTEE 1.00 X 0 0 0 ERICA WARD TRUSTEE 1.00 X 0 0 0 NANCY MELLINGER TRUSTEE 1.00 X 0 0 0 WALT CRABTREE TRUSTEE 1.00 X 0 0 0 CHRYSTAL KERN TRUSTEE 1.00 X 0 0 0 MARNI JIMENEZ TRUSTEE 1.00 X 0 0 0 DAVID KENNEDY TRUSTEE 1.00 X 0 0 0 CHARLIE MOULTON TRUSTEE 1.00 X 0 0 0 BART SHIFTER TRUSTEE 1.00 X 0 0 0 GARY VICK TRUSTEE 1.00 X 0 0 0 RICHARD YU TRUSTEE 1.00 X 0 0 0 TOM LANCE TRUSTEE 1.00 X 0 0 0 JOSH DE LA ROSA TRUSTEE 1.00 X 0 0 0 DAWN DWYER TRUSTEE 1.00 X 0 0 0 HILDA KENNEDY TRUSTEE 1.00 X 0 0 0 MIKE PROCTER TRUSTEE 1.00 X 0 0 0 GUS REYES TRUSTEE 1.00 X 0 0 0 MARGARET HOLLIS TRUSTEE 1.00 X 0 0 0 TOM HIXSON TRUSTEE 1.00 X 0 0 0 MICHAEL NOLAN TRUSTEE 1.00 X 0 0 0 PAT PAVLIAN TRUSTEE 1.00 X 0 0 0 JOHN WELLS TRUSTEE 1.00 X 0 0 0 JIM WILLIAMS TRUSTEE 1.00 X 0 0 0 ANNE YIP TRUSTEE 1.00 X 0 0 0 DR RONALD ELLIS PRESIDENT 40.00 X 1711545 0 71374 MARK HOWE VP FOR FINANCE & ADMIN 40.00 X 449764 0 72522 RICHARD K CROY HEAD BASKETBALL COACH 40.00 X 642582 0 54977 LOWELL DACUS VP FOR ENROLLMENT 40.00 X 424450 0 61473 DR CHARLES SANDS IV PROVOST/VP ACADEMIC AFFAIRS 40.00 X 369799 0 53424 JARROD OLSON HEAD WOMENS BASKETBALL COACH 40.00 X 352403 0 58191 PAUL ELDRIDGE VP OF UNIVERSITY ADVANCEMENT 40.00 X 315369 0 51373 4265912 0 423334 357 0 1 0 CLOUDCONTROLMEDIA LLC DEPT LA 24990 PASADENA CA 91185 DIGITAL MARKETING 4482392 ENCORE ONE LLC 16027 ARROW HIGHWAY IRWINDALE CA 91706 JANITORIAL SERVICES 2871671 FENNEMORE 2394 E CAMELBACK RD STE 600 PHEONIX AZ 85016 LEGAL SERVICES 394422 ASCEND LEARNING HOLDINGS LLC PO BOX 7410680 CHICAGO IL 60674 TESTING SERVICES 294808 LAMAR TEXAS LIMITED PARTNERSHIP PO BOX 746966 ATLANTA GA 30374 ADVERTISING AND PUBLIC RELATIONS 255358 13 43716709 27887005 7638763 71603714 TUITION 611310 341406204 341406204 AUXILIARY ENTERPRISES 900099 21488500 21488500 DEPARTMENT AND ACTIVITY FEES 900099 1803203 1803203 364697907 3145461 3145461 71464 71464 315697 0 315697 315697 315697 7172544 8402836 -1230292 -1230292 -1230292 145614 39175 106439 106439 OTHER REVENUE 900099 1001295 229738 771557 1001295 439711685 364927645 0 3180326 163536002 163536002 2473209 247321 2028031 197857 114122842 97705019 14474854 1942969 6247247 5315942 822232 109073 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RELATED PARTY 1272455 LEASE LIABILITIES 52283148 57506553 X PART III, LINE 4: THE COLLECTION CONSISTS PRIMARILY OF DONATED ART THAT IS BEING PRESERVED IN SUPPORT OF THE UNIVERSITY'S THEATER ARTS ACADEMIC PROGRAM. PART V, LINE 4: THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 240 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. PART X, LINE 2: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES; ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. THE UNIVERSITY HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE UNIVERSITYS CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE UNIVERSITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE UNIVERSITY FILES AN EXEMPT ORGANIZATION RETURN AND, IF APPLICABLE, UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 IN COMPLIANCE WITH BOTH STATE AND FEDERAL LAW, THE UNIVERSITY DOES NOT UNLAWFULLY DISCRIMINATE ON THE BASIS OF ANY PROTECTED CATEGORY. SCHEDULE E, PART I, LINE 6 FEDERAL AND STATE SCHOLARSHIPS WERE RECEIVED ON BEHALF OF STUDENTS TO PAY FOR TUITION AND FEES. APRIL 23 LANCER GOLF CLASSIC 145614 0 145614 250 10878 5037 23010 1 145614 145614 250 10878 5037 23010 39175 106439 1 INSTITUTIONAL SCHOLARSHIPS 18020 163536002 0 N/A N/A PART I, LINE 2: ALL ASSISTANCE IS IN THE FORM OF SCHOLARSHIPS USED FOR TUITION AND FEES. X X X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 DR RONALD ELLIS PRESIDENT 1231545 0 480000 0 0 0 44900 0 26474 0 1782919 0 0 0 RICHARD K CROY HEAD BASKETBALL COACH 632582 0 10000 0 0 0 27800 0 27177 0 697559 0 0 0 MARK HOWE VP FOR FINANCE & ADMIN 449764 0 0 0 0 0 36340 0 36182 0 522286 0 0 0 LOWELL DACUS VP FOR ENROLLMENT 424450 0 0 0 0 0 34200 0 27273 0 485923 0 0 0 DR CHARLES SANDS IV PROVOST/VP ACADEMIC AFFAIRS 369799 0 0 0 0 0 29920 0 23504 0 423223 0 0 0 JARROD OLSON HEAD WOMENS BASKETBALL COACH 352403 0 0 0 0 0 28000 0 30191 0 410594 0 0 0 PAUL ELDRIDGE VP OF UNIVERSITY ADVANCEMENT 315369 0 0 0 0 0 25440 0 25933 0 366742 0 0 0 PART III - OTHER ADDITIONAL INFORMATION AS STIPULATED IN HIS EMPLOYMENT AGREEMENT, THE UNIVERSITY PRESIDENT, DR. ELLIS, LIVES IN A RESIDENCE OWNED BY THE UNIVERSITY. THE NON-CASH FAIR RENTAL VALUE ESIMATED FOR THIS BENEFIT IS $48,000. ADDITIONALLY, THERE IS A $91,800 SOCIAL SECURITY ADJUSTMENT FOR PASTOR DUTIES AND RESPONSIBILITIES. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 13080SBY9 2014-03-18 55710000 REFINANCE EXISTING DEBT 0 0 0 B CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13048TWM1 2015-07-23 76767969 CONSTRUCTION 0 0 0 C CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13048TG23 2016-11-17 80287511 CONSTRUCTION 0 0 0 D CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT 680164610 13080SSJ4 2017-09-29 106685145 REFINANCE EXISTING DEBT 0 0 0 A 9745000 55710000 4113220 1036135 28041127 22519519 2014 0 0 1 1 B 1100000 76767969 7683000 1670215 67414754 2017 0 0 1 1 C 6105000 80287511 6842686 1496153 68298672 3650000 2019 0 0 1 1 D 16195000 106685145 7686500 1604382 97394263 2017 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 C 0 1 0 1 0 0 0 0 0 D 0 0 1 0 0 0 0 0 0 A 0 B 0 C 0 D 0 DR RONALD ELLIS PRESIDENT RETENTION INCENTIVE X 750000 3473 0 1 1 3473 RACHEL KEYS SEE PART V 147298 EMPLOYEE 0 SCHEDULE L, PART IV - BUSINESS TRANSACTIONS WITH INTERESTED PERSONS: (1) RACHEL KEYS IS THE DAUGHTER OF TRUSTEE J.T. REED AND ALSO AN EMPLOYEE OF CALIFORNIA BAPTIST UNIVERSITY. X 4 151598 AVERAGE HIGH/LOW VALUE X 7 6741420 QUALIFIED APPRAISAL X 1 700000 QUALIFIED APPRAISAL X 1 5745 MARKET VALUE X 2 40000 MARKET VALUE 3 0 1 1 SCHEDULE M, PART I, COLUMN (B) COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE UNIVERSITY CONTRACTS WITH AN OUTSIDE AGENCY TO PREPARE THE RETURN. THE FORM IS REVIEWED AND THE INFORMATION PROVIDED IS VERIFIED BY UNIVERSITY PERSONNEL. A COPY OF THE FORM IS PROVIDED TO THE BOARD OF TRUSTEES ON A SECURE WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD OF TRUSTEES, PRESIDENT AND EXECUTIVE COUNCIL OF CALIFORNIA BAPTIST UNIVERSITY SIGN AND AGREE TO A CONFLICT OF INTEREST STATEMENT. THE STATEMENT REQUIRES THE SIGNOR TO AFFIRM THAT THEY HAVE REVIEWED THE POLICY ON CONFLICTS OF INTEREST AND DISCLOSURE OF INTERESTS AND ARE FAMILIAR WITH THE CONTENTS, AND AGREE TO COMPLY WITH SAME. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES, THROUGH THE UNIVERSITY ADMINISTRATION, CONTRACTS WITH A THIRD PARTY WHICH PROVIDES COMPENSATION REPORTS AND RECOMMENDATIONS FOR THE CEO AND OTHER OFFICERS AND KEY EMPLOYEES OF THE UNIVERSTITY. THE BOARD REVIEWS AND DISCUSSES THESE REPORTS AND MAKES THE COMPENSATION DECISIONS FOR THE CEO. THE CEO, AS DELEGATED BY THE BOARD, REVIEWS THE REPORTS PROVIDED BY THE THIRD PARTY CONTRACTOR AND MAKES THE COMPENSATION DECISIONS FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE UNIVERSITY. DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD MEETING AND IN SEPARATE INSTRUCTIONS TO THE CEO TO IMPLEMENT THE DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY PROVIDES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. CBU HEMET STREET LLC 8432 MAGNOLIA AVENUE RIVERSIDE CA 92504 951890710 TITLE HOLDING CA 972596 9256341 CALIFORNIA BAPTIST UNIVERSITY CALIFORNIA BAPTIST UNIVERSITY FOUNDATION 8432 MAGNOLIA AVENUE RIVERSIDE CA 92504 330150465 SUPPORTING CA 501C3 LINE 12A, I N/A 0 LANCER EDUCATIONAL HOUSING CORPORATION 8432 MAGNOLIA AVENUE RIVERSIDE CA 92504 260271058 STUDENT HOUSING CA 501C3 LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0