Civic Intelligence

California University of Management

EIN 20-8710274 • 501(c)3 • Fairfax, VA

Profile

The mission of california university of management and sciences (calums) is to provide high quality and affordable education to serve the intellectual and professional needs of individuals and organizations. Calums endeavors to instill in students the value of lifelong learning and ethical choices. Calums also seeks to cultivate in its students the capacity for critical thinking, willingness to accept challenges, commitment to social responsibility, and ability to respond creatively to the ever dynamic global environment.

12801 Fair Lakes ParkwayFairfax, VA 22033

www.calums.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

2nd percentile

-1854%

Higher net margin than 2% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$87,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 123.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

12th percentile

-89%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$164,250

Down $1,344,100 (-89%) from 2023

Liabilities

Down

$30

Down $39,468 (-100%) from 2023

Net Assets

Down

$164,220

Down $1,304,632 (-89%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin2nd percentile

Revenue

Up

$70,370

Up $513,338 (+116%) from 2023

Expenses

Up

$1,375,002

Up $365,150 (+36%) from 2023

Net Income

Up

-$1,304,632

Up $148,188 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2011: $80,806Liabilities 2011: $12,739Net Assets 2011: $68,0672011Assets 2012: $243,739Liabilities 2012: $76,162Net Assets 2012: $167,5772012Assets 2013: $308,872Liabilities 2013: $134,414Net Assets 2013: $174,4582013Assets 2014: $168,686Liabilities 2014: $249,138Net Assets 2014: -$80,4522014Assets 2015: $720,240Liabilities 2015: $761,822Net Assets 2015: -$41,5822015Assets 2016: $4,258,755Liabilities 2016: $750,738Net Assets 2016: $3,508,0172016Assets 2017: $8,494,677Liabilities 2017: $2,683,558Net Assets 2017: $5,811,1192017Assets 2018: $7,592,900Liabilities 2018: $2,450,525Net Assets 2018: $5,142,3752018Assets 2019: $6,614,228Liabilities 2019: $2,318,947Net Assets 2019: $4,295,2812019Assets 2020: $6,334,873Liabilities 2020: $2,330,387Net Assets 2020: $4,004,4862020Assets 2021: $6,308,991Liabilities 2021: $2,359,170Net Assets 2021: $3,949,8212021Assets 2022: $6,053,009Liabilities 2022: $3,131,337Net Assets 2022: $2,921,6722022Assets 2023: $1,508,350Liabilities 2023: $39,498Net Assets 2023: $1,468,8522023Assets 2024: $164,250Liabilities 2024: $30Net Assets 2024: $164,2202024

Highlighted filing

2024

Assets$164,250
Liabilities$30
Net Assets$164,220
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $422,258Expenses 2011: $376,646Net Income 2011: $45,6122011Expenses 2012: $555,1572012Revenue 2013: $958,695Expenses 2013: $951,814Net Income 2013: $6,8812013Revenue 2014: $1,120,151Expenses 2014: $1,208,440Net Income 2014: -$88,2892014Revenue 2015: $1,504,973Expenses 2015: $1,466,103Net Income 2015: $38,8702015Revenue 2016: $6,896,731Expenses 2016: $3,347,132Net Income 2016: $3,549,5992016Revenue 2017: $7,003,285Expenses 2017: $4,700,183Net Income 2017: $2,303,1022017Revenue 2018: $2,153,761Expenses 2018: $2,822,505Net Income 2018: -$668,7442018Revenue 2019: $612,636Expenses 2019: $1,459,730Net Income 2019: -$847,0942019Revenue 2020: $769,746Expenses 2020: $1,060,541Net Income 2020: -$290,7952020Revenue 2021: $879,435Expenses 2021: $934,100Net Income 2021: -$54,6652021Revenue 2022: $575,689Expenses 2022: $1,603,838Net Income 2022: -$1,028,1492022Revenue 2023: -$442,968Expenses 2023: $1,009,852Net Income 2023: -$1,452,8202023Revenue 2024: $70,370Expenses 2024: $1,375,002Net Income 2024: -$1,304,6322024

Highlighted filing

2024

Revenue$70,370
Expenses$1,375,002
Net Income-$1,304,632
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$164,250
Liabilities
$30
Net assets
$164,220
Revenue
$70,370
Expenses
$1,375,002
Net income
-$1,304,632
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.07$1.38$1.30
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.04$1.47$0.44$1.01$1.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$3.13$2.92$0.58$1.60$1.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.31$2.36$3.95$0.88$0.93$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$2.33$4.00$0.77$1.06$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.61$2.32$4.30$0.61$1.46$0.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.59$2.45$5.14$2.15$2.82$0.67
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.49$2.68$5.81$7.00$4.70$2.30
2016Detailed filing. Detailed filing data is available for this year.$4.26$0.75$3.51$6.90$3.35$3.55
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.76$0.04$1.50$1.47$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.25$0.08$1.12$1.21$0.09
2013Summary only. Only limited summary data is available for this year.$0.31$0.13$0.17$0.96$0.95$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.08$0.17$0.56
2011Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$0.42$0.38$0.05
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 11, 2022
Return Version
2020v4.0
Gross Receipts
$879,435
Mission and Program Overview

Mission

The mission of california university of management and sciences (calums) is to provide high quality and affordable education to serve the intellectual and professional needs of individuals and organizations. Calums endeavors to instill in students the value of lifelong learning and ethical choices. Calums also seeks to cultivate in its students the capacity for critical thinking, willingness to accept challenges, commitment to social responsibility, and ability to respond creatively to the ever dynamic global environment.

To provide high-end quality and affordable education to the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,025,134$5,864,265▼ $160,869
Cash and Non-Interest-Bearing Accounts$112,778$274,254▲ $161,476
Savings and Temporary Cash Investments$108,940$136,528▲ $27,588
Accounts Receivable$42,621$32,405▼ $10,216
Other Notes and Loans Receivable, Net$9,720--
Prepaid Expenses and Deferred Charges$1,754$1,539▼ $215
Total Assets$6,334,873$6,308,991▼ $25,882
Other Assets Total$33,926--
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,178,965$2,113,193▼ $65,772
Other Liabilities$24,150$133,948▲ $109,798
Unsecured Notes Loans Payable$62,382$62,383▲ $1
Accounts Payable and Accrued Expenses$39,231$28,556▼ $10,675
Deferred Revenue$25,659$21,090▼ $4,569
Total Liabilities$2,330,387$2,359,170▲ $28,783
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,004,486$3,949,821▼ $54,665
Total Net Assets Fund Balance$4,004,486$3,949,821▼ $54,665
Total Liabilities and Net Assets / Fund Balance$6,334,873$6,308,991▼ $25,882

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,897,653$646,860$5,544,513
Land$946,047-$946,047
Equipment$3,406$177,041$180,447
Other Land Buildings$17,159$51,058$68,217
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Och KhulanCampus DirecFT$66,000$66,000

Board Members and Trustees

NameTitle
Alex SonMember
Jaung Julie Soon ParkMember
Anne AhnSecretary&tr
Revenue and Support

Revenue Composition

Contributions and Grants
$60,765
Program Service Revenue
$746,151
Investment Income
$33,588
Other Revenue
$38,931
Change in Net Assets
$-54,665

Audited Revenue Reconciliation

Revenue per Audited Statements
$879,435
Total Revenue per Audited Statements
$879,435
Total Revenue per Form 990
$879,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$649,565
Salaries, Compensation, and Employee Benefits$281,935
Grants and Similar Amounts Paid$2,600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$143,203$116,710-$259,913
Depreciation Depletion$15,780$145,090-$160,870
Interest-$87,878-$87,878
Fees for Services Other$7,920$16,796-$24,716
Payroll Taxes$12,133$9,889-$22,022
Fees for Services Accounting-$19,075-$19,075
All Other Expenses$3,323$9,744-$13,067
Occupancy$8,758$3,495-$12,253
Other Expenses$208,693$8,282-$8,282
Insurance-$8,023-$8,023
Office Expenses$5,753$2,054-$7,807
Grants to Domestic Orgs$2,600--$2,600
Advertising$2,098--$2,098
Fees for Services Legal-$650-$650
Total Functional Expenses$410,261$523,839$0$934,100

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$934,100
Total Expenses per Audited Statements$934,100
Total Expenses per Form 990$934,100
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$129,825
Tax Payable Ubit$2,418
Payroll Taxes Payable$1,705
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The 990 form is distributed to all board members to be reviewed before filing to the irs.”

Form 990, Page 6, Part VI, Line 12C

“The by-laws include specific instructions to board members when voting on an issue where a conflict of interest applies.”

Form 990, Page 6, Part VI, Line 19

“All applicable forms are made available to the public if desired upon request and are kept on file for reference.”

Filing and Contact Details

Filer

Filer Name
California University of Management
EIN
20-8710274
Phone
7036638088
Address
12801 FAIR LAKES PARKWAY, FAIRFAX, VA 22033

Signing Officer

Name
Och Khulan
Title
Campus Director
Phone
7036638088
Signed
2022-02-11

Organization Details

Principal Officer
Och Khulan
Formed
2007
Legal Domicile
Va
Voting Board Members
3
Independent Board Members
0
Employees
21

Preparer

Firm
Levy Kwon & Co Cpas
Address
10400 EATON PL STE 100, FAIRFAX, VA 22030-2225
Preparer
Jeewan Kwon
Phone
7032184100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of california university of management and sciences (calums) is to provide high quality and affordable education to serve the intellectual and professional needs of individuals and organizations. Calums endeavors to instill in students the value of lifelong learning and ethical choices. Calums also seeks to cultivate in its students the capacity for critical thinking, willingness to accept challenges, commitment to social responsibility, and ability to respond creatively to the ever dynamic global environment.”

Form 990, Page 2, Part III, Line 4D

“The university donated 2,600 to fair lake college for future educational program development.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management has determined that the university does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements or related disclosures.”

Raw XML Appendix388 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt039231
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IRS990/AccountsReceivableGrp/BOYAmt042621
IRS990/AccountsReceivableGrp/EOYAmt032405
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HIGH-END QUALITY AND AFFORDABLE EDUCATION TO THE PUBLIC.
IRS990/AdvertisingGrp/ProgramServicesAmt02098
IRS990/AdvertisingGrp/TotalAmt02098
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt09744
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03323
IRS990/AllOtherExpensesGrp/TotalAmt013067
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CALUMS
IRS990/BooksInCareOfDetail/PhoneNum07036638088
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012801 FAIR LAKES PARKWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0FAIRFAX
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd022033
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0112778
IRS990/CashNonInterestBearingGrp/EOYAmt0274254
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt060765
IRS990/CYGrantsAndSimilarPaidAmt02600
IRS990/CYInvestmentIncomeAmt033588
IRS990/CYOtherExpensesAmt0649565
IRS990/CYOtherRevenueAmt038931
IRS990/CYProgramServiceRevenueAmt0746151
IRS990/CYRevenuesLessExpensesAmt0-54665
IRS990/CYSalariesCompEmpBnftPaidAmt0281935
IRS990/CYTotalExpensesAmt0934100
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0879435
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt025659
IRS990/DeferredRevenueGrp/EOYAmt021090
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0145090
IRS990/DepreciationDepletionGrp/ProgramServicesAmt015780
IRS990/DepreciationDepletionGrp/TotalAmt0160870
IRS990/Desc0THE UNIVERSITY OFFERED HIGH-END QUALITY AND AFFORDABLE EDUCATION TO SERVE THE INTELLECTUAL AND PROFESSIONAL NEEDS OF INDIVIDUALS AND ORGANIZATIONS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0407661
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt019075
IRS990/FeesForServicesAccountingGrp/TotalAmt019075
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0650
IRS990/FeesForServicesLegalGrp/TotalAmt0650
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt016796
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt07920
IRS990/FeesForServicesOtherGrp/TotalAmt024716
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form8282PropertyDisposedOfInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0OCH KHULAN
IRS990/Form990PartVIISectionAGrp/PersonNm1ANNE AHN
IRS990/Form990PartVIISectionAGrp/PersonNm2JAUNG JULIE SOON PARK
IRS990/Form990PartVIISectionAGrp/PersonNm3ALEX SON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt066000
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0CAMPUS DIREC
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY&TR
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt06000
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt060765
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02600
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02600
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt06000
IRS990/GrossReceiptsAmt0879435
IRS990/GrossRentsGrp/RealAmt034832
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt08023
IRS990/InsuranceGrp/TotalAmt08023
IRS990/InterestGrp/ManagementAndGeneralAmt087878
IRS990/InterestGrp/TotalAmt087878
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt027588
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027588
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
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IRS990/LandBldgEquipAccumDeprecAmt0874959
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IRS990/LandBldgEquipCostOrOtherBssAmt06739224
IRS990/LegalDomicileStateCd0VA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF CALIFORNIA UNIVERSITY OF MANAGEMENT AND SCIENCES (CALUMS) IS TO PROVIDE HIGH QUALITY AND AFFORDABLE EDUCATION TO SERVE THE INTELLECTUAL AND PROFESSIONAL NEEDS OF INDIVIDUALS AND ORGANIZATIONS. CALUMS ENDEAVORS TO INSTILL IN STUDENTS THE VALUE OF LIFELONG LEARNING AND ETHICAL CHOICES. CALUMS ALSO SEEKS TO CULTIVATE IN ITS STUDENTS THE CAPACITY FOR CRITICAL THINKING, WILLINGNESS TO ACCEPT CHALLENGES, COMMITMENT TO SOCIAL RESPONSIBILITY, AND ABILITY TO RESPOND CREATIVELY TO THE EVER DYNAMIC GLOBAL ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02178965
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02113193
IRS990/NetAssetsOrFundBalancesBOYAmt04004486
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IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt06000
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt034832
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt034832
IRS990/NetUnrelatedBusTxblIncmAmt08957
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03495
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IRS990/OccupancyGrp/TotalAmt012253
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02054
IRS990/OfficeExpensesGrp/ProgramServicesAmt05753
IRS990/OfficeExpensesGrp/TotalAmt07807
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt033926
IRS990/OtherExpensesGrp/Desc0SCHOLARSHIP
IRS990/OtherExpensesGrp/Desc1BUILDING MANAGEMENT
IRS990/OtherExpensesGrp/Desc2BANK SERVICE CHARGE
IRS990/OtherExpensesGrp/Desc3AUTO EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt081751
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114402
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt28282
IRS990/OtherExpensesGrp/ProgramServicesAmt0208693
IRS990/OtherExpensesGrp/TotalAmt0208693
IRS990/OtherExpensesGrp/TotalAmt181751
IRS990/OtherExpensesGrp/TotalAmt214402
IRS990/OtherExpensesGrp/TotalAmt38282
IRS990/OtherLiabilitiesGrp/BOYAmt024150
IRS990/OtherLiabilitiesGrp/EOYAmt0133948
IRS990/OtherRevenueMiscGrp/Desc0REFUND INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04099
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04099
IRS990/OtherRevenueTotalAmt04099
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0116710
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0143203
IRS990/OtherSalariesAndWagesGrp/TotalAmt0259913
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt09720
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09889
IRS990/PayrollTaxesGrp/ProgramServicesAmt012133
IRS990/PayrollTaxesGrp/TotalAmt022022
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01754
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01539
IRS990/PrincipalOfficerNm0OCH KHULAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0746151
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0746151
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE UNIVERSITY DONATED 2,600 TO FAIR LAKE COLLEGE FOR FUTURE EDUCATIONAL PROGRAM DEVELOPMENT.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02600
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt02600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012159
IRS990/PYOtherExpensesAmt0746806
IRS990/PYOtherRevenueAmt088873
IRS990/PYProgramServiceRevenueAmt0668714
IRS990/PYRevenuesLessExpensesAmt0-290795
IRS990/PYSalariesCompEmpBnftPaidAmt0313735
IRS990/PYTotalExpensesAmt01060541
IRS990/PYTotalRevenueAmt0769746
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-54665
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt034832
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0746151
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0108940
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0136528
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt04897653
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0646860
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05544513
IRS990ScheduleD/EquipmentGrp/BookValueAmt03406
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0177041
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0180447
IRS990ScheduleD/ExpensesSubtotalAmt0934100
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0946047
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0946047
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017159
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051058
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt068217
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0129825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12418
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21705
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TAX PAYABLE UBIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0879435
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS DETERMINED THAT THE UNIVERSITY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05864265
IRS990ScheduleD/TotalExpensesPerForm990Amt0934100
IRS990ScheduleD/TotalLiabilityAmt0133948
IRS990ScheduleD/TotalRevenuePerForm990Amt0879435
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0879435
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0934100
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SEE PART II
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1LINE 3 - EXPLANATION OF NONDISCRIMINATION POLICY: THE UNIVERSITY'S ADMISSION PACKAGE STATES THAT THE UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, AGE, GENDER, CREED, NATIONAL OR ETHNIC ORIGIN, MARITAL STATUS, SEXUAL PREFERENCE, PHYSICAL DISABILITY, OR ANY OTHER LEGALLY PROTECTED STATUS IN THE ADMINISTRATION OF ITS EDUCATIONAL PROGRAM, ADMISSION POLICIES, OR ANY UNIVERSITY-ADMINISTERED PROGRAM AND ACTIVITIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 7
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF CALIFORNIA UNIVERSITY OF MANAGEMENT AND SCIENCES (CALUMS) IS TO PROVIDE HIGH QUALITY AND AFFORDABLE EDUCATION TO SERVE THE INTELLECTUAL AND PROFESSIONAL NEEDS OF INDIVIDUALS AND ORGANIZATIONS. CALUMS ENDEAVORS TO INSTILL IN STUDENTS THE VALUE OF LIFELONG LEARNING AND ETHICAL CHOICES. CALUMS ALSO SEEKS TO CULTIVATE IN ITS STUDENTS THE CAPACITY FOR CRITICAL THINKING, WILLINGNESS TO ACCEPT CHALLENGES, COMMITMENT TO SOCIAL RESPONSIBILITY, AND ABILITY TO RESPOND CREATIVELY TO THE EVER DYNAMIC GLOBAL ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE UNIVERSITY DONATED 2,600 TO FAIR LAKE COLLEGE FOR FUTURE EDUCATIONAL PROGRAM DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 FORM IS DISTRIBUTED TO ALL BOARD MEMBERS TO BE REVIEWED BEFORE FILING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BY-LAWS INCLUDE SPECIFIC INSTRUCTIONS TO BOARD MEMBERS WHEN VOTING ON AN ISSUE WHERE A CONFLICT OF INTEREST APPLIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL APPLICABLE FORMS ARE MADE AVAILABLE TO THE PUBLIC IF DESIRED UPON REQUEST AND ARE KEPT ON FILE FOR REFERENCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06334873
IRS990/TotalAssetsEOYAmt06308991
IRS990/TotalAssetsGrp/BOYAmt06334873
IRS990/TotalAssetsGrp/EOYAmt06308991
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt060765
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0523839
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0410261
IRS990/TotalFunctionalExpensesGrp/TotalAmt0934100
IRS990/TotalGrossUBIAmt034832
IRS990/TotalLiabilitiesBOYAmt02330387
IRS990/TotalLiabilitiesEOYAmt02359170
IRS990/TotalLiabilitiesGrp/BOYAmt02330387
IRS990/TotalLiabilitiesGrp/EOYAmt02359170
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04004486
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03949821
IRS990/TotalOtherProgSrvcExpenseAmt02600
IRS990/TotalOtherProgSrvcGrantAmt02600
IRS990/TotalProgramServiceExpensesAmt0410261
IRS990/TotalProgramServiceRevenueAmt0746151
IRS990/TotalReportableCompFromOrgAmt066000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0783838
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0879435
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt034832
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06334873
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06308991
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt062382
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt062383
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06921 COMPTON LANE
IRS990/USAddress/CityNm0CENTREVILLE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd020121
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.CALUMSVA.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0OCH KHULAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CAMPUS DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07036638088
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA UNIVERSITY OF MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND SCIENCES
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0208710274
ReturnHeader/Filer/PhoneNum07036638088
ReturnHeader/Filer/USAddress/AddressLine1Txt012801 FAIR LAKES PARKWAY
ReturnHeader/Filer/USAddress/CityNm0FAIRFAX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022033
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843738376
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEVY KWON & CO CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010400 EATON PL STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRFAX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0220302225
ReturnHeader/PreparerPersonGrp/PhoneNum07032184100
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEEWAN KWON
ReturnHeader/ReturnTs02022-02-14T15:12:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KHULAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OCH
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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