2025-05-07T07:55:18+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 950549600 Biola University Inc BIOL 5629036000 13800 Biola Ave La Mirada CA 906390001 Barry Corey President 2025-05-07 true Ashley Peabody P01385870 5055022746 2025-05-07 2023 2025-03-06 01:10:19Z Barry Corey 13800 Biola Ave La Mirada CA 906390001 332960223 false X www.biola.edu X 1908 CA A private Christian university offering biblically-centered education, scholarship, and service. 26 25 3342 28 25954 19257 28082531 43655753 190663985 197179389 3879616 8504009 1050881 838163 223677013 250177314 70073431 74402983 0 0 109609328 111393931 275086 286292 3311185 56154833 55762898 236112678 241846104 -12435665 8331210 456742798 522436369 135925564 147370272 320817234 375066097 X Biola University is a private Christian university located in Southern California. For over 116 years, Biola has stood out as an institution grounded on biblically centered education, intentional spiritual development, and career preparation, where all faculty, staff and students are professing Christians. With more than 145 academic programs through its six schools, Biola offers degrees ranging from Bachelor of Arts to doctoral degree. false false 37358655 23129042 48410565 School of Science, Technology, & Health: The vision of the School of Science, Technology and Health at Biola University is to equip a new generation of ethically thoughtful professionals in the sciences and health care, grounded in a Christian worldview, educated in an academically rigorous environment, ready to assume positions of leadership, and able to provide the clear moral vision the world desperately needs. The School of Science, Technology and Health offers 16 Bachelor's degree program and 3 Master's degree programs, and a selection of 10 minors. Degrees available include B.S. in Nursing, B.S. in Kinesiology, B.S. in Chemistry, B.S. in Robotics, and B.S. in Engineering Physics. The School of Science, Technology and Health also offers the Stewart Science Honors Program which is a highly selective honors program that is academically rigorous and is guided by research and technology. As of Fall 2023, the School of Science, Technology, & Health's enrollment is 1,033 undergraduate students and 65 Master's students. 26337873 1738052 Student Services: Student Services includes Student Development and Intercollegiate Athletics. This includes a variety of student support, such as student communications, Title IX administration, student engagement and wellness, housing personnel, career development, academic advising, and the counseling center for students. It also includes support for international students, special-needs students, veterans, and off-campus students. 25164844 28287982 Auxiliary Services: Auxiliary Services serves the Biola University community through the Biola Store, conference services, dining services, the Print Shop, residential facilities, and student transportation. Auxiliary Services offers conference services for youth organizations, churches, sports camps, community groups, and other external organizations. There are six eateries available on Biola University's campus, including Cafe Biola which is the main dining facility, Eagles' Nest, and The Heritage Cafe. Residential facilities include 10 residence halls, and seven apartment buildings offered as housing to undergraduate and graduate students. 93463423 51273941 118086522 Other Academic Programs: Crowell School of Business: The Crowell School of Business prepares students academically with a foundational business education while nurturing their Christian commitment through solid biblical integration in courses and contact with faculty and staff. The mission of the Crowell School of Business is to equip students to develop a Biblical worldview so as to see business as ministry: to prepare students for excellence and leadership in their career, to be strong in mind and character, and mature in faith so that they will make an impact for God in this time and place. The Crowell School of Business offers two Bachelor's degree programs plus one Online Bachelor degree, four minors, and one Masters degree program. Degrees available include B.S. in Accounting, B.S. in Business Administration with 7 concentrations available, and Masters of Business Administration. As of Fall 2023, the Crowell School of Business's enrollment is 490 undergraduate students and 120 Masters students. Every year the Crowell School of Business hosts the Biola Startup Competition where undergraduate and graduate students, as well as recent alumni, are invited to pitch their concept for a business or nonprofit, develop a business plan, and compete for capital. In addition, every other month, the Crowell School of Business hosts the Distinguished Speaker Series, where prominent business leaders are invited to speak with students. Snyder School of Cinema & Media Arts: The Synder School of Cinema & Media Arts focuses on equipping students to serve as an observer, interpreter, and creator of mass media through a Christian worldview. There are four areas of study to select from: game design and interactive media, production, writing for the screen and entertainment producing. The School of Cinema & Media Arts is ranked by Variety as one of the 30 best film programs in the world and is ranked as the #1 Christian film school. They offer three Bachelor's degree programs, including B.A. in Cinema and Media Arts, B.A. in Writing for Film and Television, B.A. in Game Design and Interactive Media, and minor in Media Studies. As of Fall 2023, the Snyder School of Cinema & Media Arts' enrollment is 397 undergraduate students. School of Fine Arts & Communication: The School of Fine Arts and Communication is where students explore new ways to create, tell and distribute stories because every discipline taught is a channel through which students can impact the world and express their faith - with words, visuals, and sound. The programs give students the opportunity to become proficient and powerful storytellers. The School of Fine Arts and Communication offers 11 Bachelor's degree programs and 9 minors. Degrees available include B.F.A. in Studio Art, B.S. in Design, B.A. in Music, B.A. in Communication. As of Fall 2023, the School of Fine Arts & Communication's enrollment is 391 undergraduate students and 4 Masters students. School of Humanities & Social Science: The School of Humanities & Social Sciences aims to look at humankind's similar and disparate systems, beliefs, languages and cultures and to gain an understanding through the literary masterpieces of great thinkers. They provide context for traditions and folklore and let philosophy collide with history and politics, in an attempt to make sense of the world from a human perspective, as well as a biblical perspective. The School of Humanities & Social Sciences offers 6 Bachelor's degrees along with 8 minor programs. Degrees available include B.A. in English, B.A. in Political Science, and B.A. in Sociology. The School of Humanities & Social Sciences also offers the Torrey Honors College, which is Biola University's undergraduate honors program. As of Fall 2023, the School of Humanities & Social Science's enrollment is 252 undergraduate students. Talbot School of Theology: The mission of Talbot School of Theology is the development of disciples of Jesus Christ whose thought processes, character, and lifestyles reflect those of our Lord, and who are dedicated to disciple making throughout the world. The goal is to educate and graduate students characterized by a commitment to serving Christ, missionary and evangelistic zeal, and a solid knowledge of the scriptures. The Talbot School of Theology offers two Bachelor's degree programs, nine Masters degree programs, five Doctoral degree programs, and four certificate programs. Degrees available include B.A. in Bible, Theology, and Ministry; Master of Divinity (M.Div.); and Doctor of Ministry. As of Fall 2023, the Talbot School of Theology's enrollment is 226 undergraduate students, 1,010 Masters students, and 231 Doctoral students. Talbot School of Theology engages with its students and community through its weekly podcast "Think Biblically," "The Good Book Blog, the Talbot Magazine which is published twice a year. School of Education: The School of Education exists to train up those who desire to make an impact as educators in classrooms, administration buildings, homeschools, the mission field and beyond. Our wide selection of rigorous, biblically centered academic offerings - ranging from undergraduate and graduate programs to teaching credentials and certificates, as well as K-12 as well as homeschool education through our Eight-Week Clinic Courses for grades 1 through 6. The School of Education offers three Bachelor's program degrees, five Masters program degrees, eight certificate/credential programs, and four minors. Degrees available include B.A. in Early Childhood, B.A. in Liberal Studies (Multidisciplinary), and M.A. in Education. As of Fall 2023, the School of Education's enrollment is 164 undergraduate students and 220 Masters students. Rosemead School of Psychology: Rosemead School of Psychology is a top psychology school for Christians who want to integrate their faith with their field. Rosemead School of Psychology brings together the scientific, research-driven study of human behavior with biblical perspectives on human flourishing. Students are equipped with knowledge and skills for professional roles in clinical psychology, therapy, counseling, teaching and research. Rosemead School of Psychology offers two Bachelor's degree programs, one of which is an online Bachelor's degree program, and two Doctoral degree programs. Degrees available include B.A. in Psychology and Ph.D. and Psy.D. in Clinical Psychology. As of Fall 2023, the Rosemead School of Psychology's enrollment is 329 undergraduate students and 118 Doctoral students. Cook School of Intercultural Studies: The Cook School of Intercultural Studies exists to equip students to communicate, live and work effectively in culturally diverse contexts, to make disciples of all peoples, and to impact the world for the Lord Jesus Christ. It's diverse faculty, with overseas and missionary experience in nearly 100 countries, equips students for careers in a wide variety of fields globally and domestically. After 40 years of educating and mobilizing students for service around the world, the Cook School of Intercultural Studies will close at the end of the 2023-24 academic year and relocate most of its programs to Biola University's Talbot School of Theology starting Fall 2024. The Cook School of Intercultural Studies offers one Masters degree program, and three Doctoral programs. Degrees available include B.A., M.A., and Ph.D. in Intercultural Education. As of Fall 2023, the Cook School of Intercultural Studies' enrollment is 27 undergraduate students, 27 Masters students, and 106 Doctoral students. The Cook School of Intercultural Studies publishes The International Journal of Christianity and English Language Teaching, which is an annual publication relating to English language teaching and Christian English language teachers. General Studies: General Studies includes a flexible academic path for students who may be undecided in their major or wish to explore different disciplines before choosing a more specific field of study 19041517 656268 Other Program Services: Research: Research includes various grants that Biola University has secured from third parties, which includes administration of grants, as well as the research being performed. Research also includes The Center of Marriage & Relationships which equips students, couples and churches with the tools needed to build happy, healthy friendships, relationships and marriages. Public Services: Public Services includes Biola University's Biola Youth program and a counseling center for the community. Academic Support: Academic Support includes the Provost department, the library, diversity and inclusion administration, the Registrar's office, integration of faith and learning, and faculty administration and support. 112504940 51273941 118742790 201366312 true true false true false false false true true true true false false true true true false true true true false false true false false false false true true true false false false false false true false false true false true false false false true true true false false false true X 6962 0 true 3342 true true true true CH false false false false false false false false false false X 26 25 false false true false false false false true true false false false true true true true true true true false CA MD MA MI OR SC X X Paula Tkach 5629036000 13800 Biola Ave La Mirada CA 906390001 Barry Corey President 40.0 X X 643382 0 42973 Bradley Cole Vice Chair 2.0 X X 0 0 0 Michael Maples Board Chair 2.0 X X 0 0 0 Adam Edgerly Trustee (part year) 2.0 X 0 0 0 Al Mijares Trustee 2.0 X 0 0 0 Allan Kavalich Trustee 2.0 X 0 0 0 Bob Pritchett Trustee 2.0 X 0 0 0 Bryan Loritts Trustee 2.0 X 35543 0 0 Carol Hawkins Trustee 2.0 X 0 0 0 David Kinnaman Trustee 2.0 X 25543 0 0 David Mitchell Trustee (part year) 2.0 X 0 0 0 David Wright Trustee 2.0 X 0 0 0 Dean VandeKamp Trustee 2.0 X 0 0 0 Dwight Hanger Trustee 2.0 X 0 0 0 Glenn Packiam Trustee / Speaker 2.0 X 2000 0 0 Hannah Lee Trustee 2.0 X 36293 0 0 Henry Riady Trustee 2.0 X 0 0 0 John Siefker Trustee (part year) 2.0 X 0 0 0 Kennith Thompson Trustee 2.0 X 0 0 0 Lynn Cohick Trustee 2.0 X 0 0 0 Mandy Catto Trustee 2.0 X 0 0 0 Marilyn Long Trustee 2.0 X 0 0 0 Monica Busch Trustee 2.0 X 0 0 0 Philip Paul Trustee 2.0 X 0 0 0 Promod Haque Trustee 2.0 X 0 0 0 Rebecca Andrews Trustee 2.0 X 0 0 0 Stanley Jantz Trustee 2.0 X 0 0 0 Vincent Huang Trustee 2.0 X 0 0 0 Wayne Lowell Trustee 2.0 X 0 0 0 Brian Phillips Asst. Secretary/Assoc. VP of Facility and Auxiliary Ops 40.0 X 180895 0 29817 David Shynn VP, Transformation (part year) 40.0 X 280630 0 35971 David Vazquez VP, University Advancement 40.0 X 0 0 0 Fitsum Mulat VP, Enrollment Management 40.0 X 170434 0 19865 Heather Cordell VP, Advancement (part year) 40.0 X 238403 0 12653 Mark Muha VP, Student Development 40.0 X 100636 0 11009 Matthew Hall Provost and Senior Vice President 40.0 X 326939 0 36236 Michael Pierce Secretary/EVP, Univ Ops & Finance 40.0 X 345283 0 36174 Paula Tkach Asst. Secretary/VP of Finance 40.0 X 183128 0 46316 Tracey Harrison VP, Communication and Brand Marketing 40.0 X 0 0 0 Christopher Grace Director, Center for Marriage 40.0 X 233702 0 67796 Paula Victor General Counsel 40.0 X 260034 0 14117 Scott Rae Sr. Advisor to the President for University Mission 40.0 X 223448 0 11583 Tamara Anderson Senior Associate Provost 40.0 X 212363 0 40272 Thomas Halleen Dean, Cinema & Media Arts 40.0 X 348995 0 27631 Deborah Taylor Former Provost & Senior VP 0.0 X 138618 0 13369 Lee Wilhite Former VP Enrollment, Marketing & Communication 0.0 X 147937 0 58495 4134206 0 504277 260 true true false Bon Appetit 14730 Beach Blvd Ste 107 La Mirada CA 90638 Food Management 6555199 Ron Poulson Associates Inc 766 Lakefield Rd Ste D Westlake Village CA 913612662 General Contractor 2876672 Gray West Construction Inc 2070 N Tustin Ave Fl 2 Santa Ana CA 927057827 General Contractor 2529029 Slingshot LP 1500 S Western Ave Marion IN 469531542 Bookstore, print shop and mail services 1585166 Google Inc Dept 34256 San Francisco CA 941390001 Advertising & Technology 1555462 58 1203280 42452473 545132 43655753 Tuition and fees 611310 166034378 166034378 Aux service sales 611310 28287982 28287982 Public and student service fees 611300 2108495 2108495 748534 748534 0 0 197179389 4653017 4653017 95179 95179 267535 6650 333294 -65759 6650 -59109 6650 -65759 86280333 20274 82449615 3830718 20274 3850992 3850992 Late fees / finance charges 900099 503306 503306 Sponsorships 541800 5825 5825 EV Car Charging Stations 220000 13479 13479 279483 0 0 279483 802093 250177314 197179389 25954 9316218 74402983 74402983 2917434 2917434 129677 48563 81114 85700176 61945661 21771533 1982982 2573178 1926595 584964 61619 13702570 9941234 3440571 320765 6370896 4598375 1625450 147071 124312 124312 147211 147211 286292 286292 577454 577454 16276707 9170458 7105949 300 2872503 248428 2596624 27451 923146 683906 217546 21694 3666188 797623 2780779 87786 3057196 175116 2825435 56645 2761187 2002438 712134 46615 253834 154136 93895 5803 3633532 3429725 187430 16377 11800473 10667141 1050340 82992 1394729 87790 1306939 Equipment Maintenance 1012745 522140 490605 Books and Serials Purchases 790075 776831 11523 1721 Licenses and Fees 581368 371474 209894 Allocation of Indirect Cost Center 0 11992713 -12086018 93305 5890238 7422982 -1604511 71767 241846104 201366312 37168607 3311185 7236799 6290677 9905228 4348071 12988052 27577559 4616022 1993181 586639 518621 0 0 678918 925994 323639 344736 2859510 2455455 459198796 211942223 243423965 247256573 91524602 84607344 69453806 133859899 13134355 12246996 0 11263 11263 456742798 522436369 16313051 15859591 0 8091916 7257285 71273346 99942433 0 0 0 32683163 0 17500000 7564088 6810963 135925564 147370272 X 203986611 195758550 116830623 179307547 320817234 375066097 456742798 522436369 X 8331210 45450634 467019 X false true X true true true X 24716657 32043524 36322749 28082531 43655753 164821214 0 0 24716657 32043524 36322749 28082531 43655753 164821214 14214217 150606997 4758850 3069787 3781102 4334490 5015731 20959960 3005 120 27872 19257 50254 576856 438291 752326 693242 782789 3243504 189074932 961603609 0.7965 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 576856.0, COLUMN B - 438291.0, COLUMN C - 752326.0, COLUMN D - 693242.0, COLUMN E - 782789.0, COLUMN F - 3243504.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false true 21540 21540 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Paid membership dues to a higher education lobbying group, airfare for University President, students, and staff to travel to the CA state capital. true 903205 60095 51688 911612 false 134477519 3085522 17702699 13916911 141348829 140987563 7270327 8705351 22485722 134477519 172771406 1617061 -7045009 26355895 140987563 152902420 4445099 36940185 20784078 732220 172771406 151020295 3951947 3570401 4942257 697966 152902420 0.45 0.55 0.0 true false 6728904 6728904 340465459 132062192 208403267 75887993 67141557 8746436 36116440 12738474 23377966 247256573 Certificates of deposit 0 F Debt securities 8631910 F U.S. government obligations 33886228 F Hedge funds 1018239 F Private equity 33510622 F Select equity 19705059 F Deferred compensation plan 1548927 F Real estate not measured at fair value 3393271 F Beneficial interest in perpetual trusts 2621958 F Common & preferred stock 29543685 F 133859899 Perkins and Nursing school loans 988100 Asset retirement obligation 2018596 Liabilities for annuities payable 3793533 Amounts held for benefit of others 10734 6810963 X 219123764 45450634 0 45450634 173673130 577454 75926730 76504184 250177314 161798504 0 0 161798504 577454 79470146 80047600 241846104 Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement Biola (or it's designated individual) is named as administrator or successor trustee on testamentary gifts (estates or revocable living trusts). When the agreement matures upon the death of the grantor, Biola assumes its fiduciary role to marshal assets, pay expenses and distribute beneficiary payments. The administration of each arrangement may last several years until all distributions are made and the accounts are closed. Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment earnings are used to underwrite the programs and administration of the University, with specific appropriations made to student aid, academic programs, and facility maintenance. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The University is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The University has also been recognized by the California Franchise Tax Board as exempt from California franchise and income taxes under Section 23701d of the California Revenue and Taxation Code. The University has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The University has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student financial aid netted with tuition revenue - 74402983 Other student housing expenses netted against investment income - 483102 Basis of retired assets - 1040645 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student financial aid netted with tuition revenue - 74402983 Asset retirement obligation amortization - 100504 Other student housing expenses netted against investment income - 483102 Basis of retired fixed assets - 1040645 Early Retirement program - 3442912 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Biola University serves as a conduit to receive and disburse student aid funds from governmental agencies such as the Department of Education and Department of Health and Human Services under the following programs: Federal Academic Competitiveness Grant Program, Federal Pell Award Grant Program, Federal Perkins Loan Program, Federal National Smart Grant Program, Federal Nursing Student Loan Program, Federal Supplemental Educational Opportunity Grant, and Federal Work Study. Central America and the Caribbean 0 0 Investments 34528861 East Asia and the Pacific 0 3 Program Services Student Recruitment 14613 East Asia and the Pacific 0 0 Program Services Advertising Campaigns 5316 East Asia and the Pacific 0 1 Program Services Faculty Travel 6503 Europe (Including Iceland and Greenland) 0 84 Program Services Study Abroad 377131 North America (Canada & Mexico only) 0 6 Program Services Study Abroad 19677 Russia and Neighboring States 1 0 Program Services Kyiv Extension Site 60505 Sub-Saharan Africa 0 1 Program Services Student Recruitment 11676 East Asia and the Pacific 0 2 Fundraising 16071 Europe (Including Iceland and Greenland) 0 2 Fundraising 28397 North America (Canada & Mexico only) 0 1 Fundraising 117 Middle East and North Africa 0 2 Fundraising 379 1 102 0 0 1 102 35069246 0 35069246 true false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X X X true EAB PO Box 603519 Charlotte NC 28260 Fundraising false 0 135330 -135330 The Giving Crowd 15707 Coit Road Ste C PMB 166 Dallas TX 75248 Fundraising false 0 104000 -104000 Bentz Whaley Flessner and Associate 7900 Xerxes Avenue South Suite 980 Minneapolis MN 55431 Fundraising Strategy false 0 46962 -46962 0 286292 -286292 CA CO DC AK MD MA MI OH OR SC WA Schedule G, Part I, Line 2b(iv) EAB Advancement Services assists Universities, like Biola, in data-driven, strategy and fundraising execution for annual funds. No gross receipts were directly generated from the services provided. The Giving Crowd primarily helps individuals with estate planning. This company connects individuals with universities, like Biola, to assist them incorporating donations to the university in their estate plans. The Giving Crowd typically does not generate current gifts, rather the university benefits long term as trusts and wills mature. Bentz Whaley Flessner and Associate assists the University in the development of fundraising strategy. No gross receipts were directly generated from the services provided. true Student Scholarships 4195 74402983 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Biola University awards both merit and need-based scholarships to students at the graduate and undergraduate levels. Merit awards are based on eligibility criteria such as academic, athletic, and music abilities. These typically have academic or participation requirements for renewal. Continued eligibility based on stated requirements is monitored by the Financial Aid office or by the office that makes the awards. Need-based awards are typically awarded based on specific formulas that are based on an institutional or federal cost amount combined with the federal EFC determined by the FAFSA. Continued eligibility is normally contingent on ongoing need in subsequent years. Most of the grants and scholarships awarded by Biola are funded from general funds; however, a portion are funded from restricted funds that have been provided by donors, and are awarded based on the eligibility criteria established by the donors. Some of these funds are awarded by various campus departments, and some through an application process administered by the Financial Aid Office. The Financial Aid Office works closely with the Accounting and Finance offices to monitor availability of funds from both the general fund and restricted fund accounts. X X X X true true X X X true false false false false false false false false Barry Corey President 580315 0 0 0 63067 0 19264 0 23709 0 686355 0 0 0 Lee Wilhite Former VP Enrollment, Marketing & Communication 31076 0 0 0 116861 0 5634 0 52861 0 206432 0 0 0 Deborah Taylor Former Provost & Senior VP 36477 0 0 0 102141 0 5000 0 8369 0 151987 0 0 0 Michael Pierce Secretary/EVP, Univ Ops & Finance 343199 0 0 0 2084 0 16711 0 19463 0 381457 0 0 0 Matthew Hall Provost and Senior Vice President 310302 0 0 0 16637 0 14215 0 22021 0 363175 0 0 0 David Shynn VP, Transformation (part year) 280105 0 0 0 525 0 13279 0 22692 0 316601 0 0 0 Heather Cordell VP, Advancement (part year) 237731 0 0 0 672 0 11046 0 1607 0 251056 0 0 0 Paula Tkach Asst. Secretary/VP of Finance 182495 0 0 0 633 0 9330 0 36986 0 229444 0 0 0 Brian Phillips Asst. Secretary/Assoc. VP of Facility and Auxiliary Ops 180508 0 0 0 387 0 9226 0 20591 0 210712 0 0 0 Fitsum Mulat VP, Enrollment Management 170084 0 0 0 350 0 6550 0 13315 0 190299 0 0 0 Thomas Halleen Dean, Cinema & Media Arts 322963 0 0 0 26032 0 10168 0 17463 0 376626 0 0 0 Christopher Grace Director, Center for Marriage 232478 0 0 0 1224 0 9944 0 57852 0 301498 0 0 0 Paula Victor General Counsel 256986 0 0 0 3048 0 12844 0 1273 0 274151 0 0 0 Tamara Anderson Senior Associate Provost 211005 0 0 0 1358 0 10789 0 29483 0 252635 0 0 0 Scott Rae Sr. Advisor to the President for University Mission 222635 0 0 0 813 0 10461 0 1122 0 235031 0 0 0 Schedule J, Part I, Line 1a Travel for companions Spouses of listed persons occasionallytravel on business trips where there is a University interestin their participation in University activities. Where a bona fide purpose is absent, the travel costs are reported as taxable compensation. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments On occasionthe President is reimbursed for house-cleaning services in conjunction with University events held in his personal residence when the President and his wife are on University business. This reimbursement is treated as taxable compensation to the President and appears on the President's W-2. The amounts paid are grossed up to provide for taxes incurred on these payments. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Per direction from the Board of Trustees and in accordance with IRC Section 119, the University designated a portion of the President's compensation as a minister's housing allowance. In Biola's interpretation of IRC Section 107, the University will assist employees who are both ordained ministers and in biblical studies or pastoral positions, in claiming the ministerial housing allowance. The employee, alone, bears the risk of the ministerial housing allowance being disallowed, and for the payment of any associated penalties should there be any adverse future ruling by the IRS or the California Franchise Tax Board. All other employees, even if an ordained minister, will not be given the appropriate resolution needed for filing the ministerial housing allowance. Schedule J, Part I, Line 1a Personal services On occasion, the President is reimbursed for expenses when the President and his wife are on University business. The personal services include anything needed to attend meetings, gatherings, or conferences. This reimbursement is treated as taxable compensation to the President and appears on the President's W-2. The amounts paid are grossed up to provide for taxes incurred on these payments. Schedule J, Part I, Line 4a Severance or change-of-control payment Lee Wilhite, Former VP of Enrollment, Marketing & Communication received a severance payment of $113,677. Deborah Taylor, Former Provost and Senior VP received a severance payment of $100,998. A California Municipal Finance Authority 201563466 13048TX32 2017-04-18 83419995 Advance refunding and defeasance of 2008 bonds false false false B California Enterprise Development Authority 352273601 000000000 2023-07-03 33175000 Advance refunding and defeasance of 2013 bonds false false false A 11200000 83419995 843371 85276624 2017 false true true true B 1155000 33175000 33175000 2023 false true true true A false true false false 0.0 0.0056 0.0056 false false true B false true false false 0.0 0.0033 0.0033 false false true A false false false true false false false false true B false true false false false false false false true A true B true Schedule K, Part IV, Line 2c COLUMN A Issuer name: California Municipal Finance Authority The calculation for computing no rebate due was performed on 05/11/2022 Barey Corey Officer Housing Assistance X 1097656 417967 false true true Matthew Hall Officer Housing Assistance X 120000 100654 false true true 518621 Olivia Wilhite Family member of Former Officer, Lee Wilhite 48563 Compensation and benefits false Annelise Wilhite Family member of Former Officer, Lee Wilhite 52410 Compensation and benefits false X 15000 Market value X 5173 466734 Selling cost X Leather laptop bags 200 55000 Market value X Equipment 190 8398 Market value 0 false true false Schedule M, Part I The number of contributions represent the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 93,463,423 including grants of $ 51,273,941)(Revenue $ 118,086,522) Other Academic Programs: Crowell School of Business: The Crowell School of Business prepares students academically with a foundational business education while nurturing their Christian commitment through solid biblical integration in courses and contact with faculty and staff. The mission of the Crowell School of Business is to equip students to develop a Biblical worldview so as to see business as ministry: to prepare students for excellence and leadership in their career, to be strong in mind and character, and mature in faith so that they will make an impact for God in this time and place. The Crowell School of Business offers two Bachelor's degree programs plus one Online Bachelor degree, four minors, and one Masters degree program. Degrees available include B.S. in Accounting, B.S. in Business Administration with 7 concentrations available, and Masters of Business Administration. As of Fall 2023, the Crowell School of Business's enrollment is 490 undergraduate students and 120 Masters students. Every year the Crowell School of Business hosts the Biola Startup Competition where undergraduate and graduate students, as well as recent alumni, are invited to pitch their concept for a business or nonprofit, develop a business plan, and compete for capital. In addition, every other month, the Crowell School of Business hosts the Distinguished Speaker Series, where prominent business leaders are invited to speak with students. Snyder School of Cinema & Media Arts: The Synder School of Cinema & Media Arts focuses on equipping students to serve as an observer, interpreter, and creator of mass media through a Christian worldview. There are four areas of study to select from: game design and interactive media, production, writing for the screen and entertainment producing. The School of Cinema & Media Arts is ranked by Variety as one of the 30 best film programs in the world and is ranked as the #1 Christian film school. They offer three Bachelor's degree programs, including B.A. in Cinema and Media Arts, B.A. in Writing for Film and Television, B.A. in Game Design and Interactive Media, and minor in Media Studies. As of Fall 2023, the Snyder School of Cinema & Media Arts' enrollment is 397 undergraduate students. School of Fine Arts & Communication: The School of Fine Arts and Communication is where students explore new ways to create, tell and distribute stories because every discipline taught is a channel through which students can impact the world and express their faith - with words, visuals, and sound. The programs give students the opportunity to become proficient and powerful storytellers. The School of Fine Arts and Communication offers 11 Bachelor's degree programs and 9 minors. Degrees available include B.F.A. in Studio Art, B.S. in Design, B.A. in Music, B.A. in Communication. As of Fall 2023, the School of Fine Arts & Communication's enrollment is 391 undergraduate students and 4 Masters students. School of Humanities & Social Science: The School of Humanities & Social Sciences aims to look at humankind's similar and disparate systems, beliefs, languages and cultures and to gain an understanding through the literary masterpieces of great thinkers. They provide context for traditions and folklore and let philosophy collide with history and politics, in an attempt to make sense of the world from a human perspective, as well as a biblical perspective. The School of Humanities & Social Sciences offers 6 Bachelor's degrees along with 8 minor programs. Degrees available include B.A. in English, B.A. in Political Science, and B.A. in Sociology. The School of Humanities & Social Sciences also offers the Torrey Honors College, which is Biola University's undergraduate honors program. As of Fall 2023, the School of Humanities & Social Science's enrollment is 252 undergraduate students. Talbot School of Theology: The mission of Talbot School of Theology is the development of disciples of Jesus Christ whose thought processes, character, and lifestyles reflect those of our Lord, and who are dedicated to disciple making throughout the world. The goal is to educate and graduate students characterized by a commitment to serving Christ, missionary and evangelistic zeal, and a solid knowledge of the scriptures. The Talbot School of Theology offers two Bachelor's degree programs, nine Masters degree programs, five Doctoral degree programs, and four certificate programs. Degrees available include B.A. in Bible, Theology, and Ministry; Master of Divinity (M.Div.); and Doctor of Ministry. As of Fall 2023, the Talbot School of Theology's enrollment is 226 undergraduate students, 1,010 Masters students, and 231 Doctoral students. Talbot School of Theology engages with its students and community through its weekly podcast "Think Biblically," "The Good Book Blog, the Talbot Magazine which is published twice a year. School of Education: The School of Education exists to train up those who desire to make an impact as educators in classrooms, administration buildings, homeschools, the mission field and beyond. Our wide selection of rigorous, biblically centered academic offerings - ranging from undergraduate and graduate programs to teaching credentials and certificates, as well as K-12 as well as homeschool education through our Eight-Week Clinic Courses for grades 1 through 6. The School of Education offers three Bachelor's program degrees, five Masters program degrees, eight certificate/credential programs, and four minors. Degrees available include B.A. in Early Childhood, B.A. in Liberal Studies (Multidisciplinary), and M.A. in Education. As of Fall 2023, the School of Education's enrollment is 164 undergraduate students and 220 Masters students. Rosemead School of Psychology: Rosemead School of Psychology is a top psychology school for Christians who want to integrate their faith with their field. Rosemead School of Psychology brings together the scientific, research-driven study of human behavior with biblical perspectives on human flourishing. Students are equipped with knowledge and skills for professional roles in clinical psychology, therapy, counseling, teaching and research. Rosemead School of Psychology offers two Bachelor's degree programs, one of which is an online Bachelor's degree program, and two Doctoral degree programs. Degrees available include B.A. in Psychology and Ph.D. and Psy.D. in Clinical Psychology. As of Fall 2023, the Rosemead School of Psychology's enrollment is 329 undergraduate students and 118 Doctoral students. Cook School of Intercultural Studies: The Cook School of Intercultural Studies exists to equip students to communicate, live and work effectively in culturally diverse contexts, to make disciples of all peoples, and to impact the world for the Lord Jesus Christ. It's diverse faculty, with overseas and missionary experience in nearly 100 countries, equips students for careers in a wide variety of fields globally and domestically. After 40 years of educating and mobilizing students for service around the world, the Cook School of Intercultural Studies will close at the end of the 2023-24 academic year and relocate most of its programs to Biola University's Talbot School of Theology starting Fall 2024. The Cook School of Intercultural Studies offers one Masters degree program, and three Doctoral programs. Degrees available include B.A., M.A., and Ph.D. in Intercultural Education. As of Fall 2023, the Cook School of Intercultural Studies' enrollment is 27 undergraduate students, 27 Masters students, and 106 Doctoral students. The Cook School of Intercultural Studies publishes The International Journal of Christianity and English Language Teaching, which is an annual publication relating to English language teaching and Christian English language teachers. General Studies: General Studies includes a flexible academic path for students who may be undecided in their major or wish to explore different disciplines before choosing a more specific field of study Form 990, Part III, Line 4d Description of other program services (Expenses $ 19,041,517 including grants of $)(Revenue $ 656,268) Other Program Services: Research: Research includes various grants that Biola University has secured from third parties, which includes administration of grants, as well as the research being performed. Research also includes The Center of Marriage & Relationships which equips students, couples and churches with the tools needed to build happy, healthy friendships, relationships and marriages. Public Services: Public Services includes Biola University's Biola Youth program and a counseling center for the community. Academic Support: Academic Support includes the Provost department, the library, diversity and inclusion administration, the Registrar's office, integration of faith and learning, and faculty administration and support. Form 990, Part VI, Line 1a Delegate broad authority to a committee Executive committee: The Board of Trustees shall appoint a permanent executive committee composed of the Chair, Vice-Chair, and President as ex-officio members and three or more at-large trustees. The Executive Committee shall have the authority to act for the board. Form 990, Part VI, Line 4 Significant changes to organizational documents The organization amended its bylaws during the year. The following significant changes were made. 1) The bylaws now clarify that trustees may receive compensation for their services as a Trustee as well as reasonable compensation or honorariums for additional services provided to the corporation beyond their duties as a Trustee. 2) The bylaws give expanded authority to the President regarding removal of certain officers. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm. The organization's Assistant Controller and staff work closely with the CPA firm it engages to prepare the return. The final draft of Form 990 is reviewed by the Vice President of Finance. Biola posts Form 990, excluding Schedule B, prior to filing, on a secure website and informs the Board of Trustees that it is available for their review. Form 990, Part VI, Line 12c Conflict of interest policy The Director of Human Resources, in conjunction with the VP of Operations, is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the conflict of interest policy, an annual conflict of interest questionnaire, aimed at determining any family and business relationships and transactions or other transactions that may pose a potential conflict, is distributed to all covered persons (i .e. Board members, officers and executive leadership or key employees, if any). The questionnaires are completed and signed annually. If a conflict were to arise, the individual would abstain from deliberations or voting on the matter. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent board of trustees and the compensation committee reviews and determines annually the compensation for the President. Comparability data from Association of Independent California Colleges and Universities is used in this analysis. The deliberation and decision are documented in the board's minutes on September 15, 2023 for the 2024 compensation review. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Committee on the President is an executive committee of the Board of Trustees which serves as the University's compensation committee. It is comprised solely of independent directors, none of which have a conflict of interest with respect to the compensation arrangements. The committee develops, consistent with the organization's philosophy and principles, the annual performance goals and the criteria to be used in determining merit increases criteria for the Vice Presidents and other officers. The full board reviews and validates these compensation arrangements and the compensation approval process is documented in the committee minutes. Form 990, Part VI, Line 19 Required documents available to the public While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy, and financial statements be made available for public inspection, the organization makes its financial statements and conflicts of interest policy available on the University's website at www.biola.edu. The governing documents are available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other program revenue - Total Revenue: 748534, Related or Exempt Function Revenue: 748534, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc Income - Total Revenue: 279483, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 279483; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of split interest agreement - 467019; Schedule F, Part IV, Line 3 The organization has analyzed its ownership in the foreign corporation and has determined that it does not meet the reporting requirements for Form 5471. Schedule F, Part IV, Line 4 The organization has analyzed its ownership in the passive foreign investment company and has determined that it does not meet the reporting requirements for Form 8621. Brite Eagle Holdings Inc 13800 Biola Avenue La Mirada CA 906390001 844106640 Holding company CA 0 29543685 Biola University Charitable Remainder Unitrusts (26) Personal Estate CA Biola University Inc true Living Trust (1) Living Trust CA Biola University Inc true Charitable Remainder Annuity Trust (2) Personal Estate CA Biola University Inc true false false false false false false false false false false false false false false false false false false false