Civic Intelligence

South Baylo University

990 • Fiscal year 2014 • EIN 95-3538772

Jul 01, 2013 to Jun 30, 2014 • Filed on May 07, 2015

1126 N Brookhurst St92801

(714) 533-1495

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.34x

Higher debt load relative to assets than 58% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.63x

Higher debt load relative to revenue than 71% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

78th percentile

19%

Higher net margin than 78% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

15th percentile

$66,000

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

66th percentile

8.2%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

51st percentile

4.5%

Faster revenue growth than 51% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2014

Assets

Up

$13,205,223

Up $1,003,636 (+8.2%) from 2013

Net Assets

Up

$8,778,139

Up $1,336,440 (+18%) from 2013

Liabilities

Down

$4,427,084

Down $332,804 (-7.0%) from 2013

Revenue

$6,977,218

No earlier filing loaded for comparison.

Expenses

Up

$5,643,671

Up $54,364 (+1.0%) from 2013

Net Income

$1,333,547

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $7,864,478Liabilities 2010: $2,110,118Net Assets 2010: $5,754,3602010Assets 2011: $10,381,114Liabilities 2011: $4,520,362Net Assets 2011: $5,860,7522011Assets 2012: $12,047,269Liabilities 2012: $5,295,227Net Assets 2012: $6,752,0422012Assets 2013: $12,201,587Liabilities 2013: $4,759,888Net Assets 2013: $7,441,6992013Assets 2014: $13,205,223Liabilities 2014: $4,427,084Net Assets 2014: $8,778,1392014Assets 2015: $13,670,190Liabilities 2015: $4,292,227Net Assets 2015: $9,377,9632015Assets 2016: $14,202,918Liabilities 2016: $4,195,297Net Assets 2016: $10,007,6212016Assets 2017: $14,540,600Liabilities 2017: $4,340,839Net Assets 2017: $10,199,7612017Assets 2018: $13,647,136Liabilities 2018: $4,708,461Net Assets 2018: $8,938,6752018Assets 2019: $13,150,112Liabilities 2019: $3,535,087Net Assets 2019: $9,615,0252019Assets 2020: $11,124,164Liabilities 2020: $3,706,497Net Assets 2020: $7,417,6672020Assets 2022: $9,747,065Liabilities 2022: $3,313,013Net Assets 2022: $6,434,0522022Assets 2023: $7,651,446Liabilities 2023: $3,210,976Net Assets 2023: $4,440,4702023Assets 2024: $4,193,751Liabilities 2024: $1,391,116Net Assets 2024: $2,802,6352024

Highlighted filing

2014

Assets$13,205,223
Liabilities$4,427,084
Net Assets$8,778,139

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $6,003,1252010Expenses 2011: $5,809,2882011Revenue 2012: $6,386,716Expenses 2012: $5,495,426Net Income 2012: $891,2902012Expenses 2013: $5,589,3072013Revenue 2014: $6,977,218Expenses 2014: $5,643,671Net Income 2014: $1,333,5472014Revenue 2015: $6,668,964Expenses 2015: $6,069,144Net Income 2015: $599,8202015Revenue 2016: $6,710,941Expenses 2016: $6,081,283Net Income 2016: $629,6582016Revenue 2017: $6,893,798Expenses 2017: $6,701,658Net Income 2017: $192,1402017Revenue 2018: $6,374,857Expenses 2018: $7,635,954Net Income 2018: -$1,261,0972018Revenue 2019: $7,869,709Expenses 2019: $7,193,359Net Income 2019: $676,3502019Revenue 2020: $3,345,995Expenses 2020: $5,343,465Net Income 2020: -$1,997,4702020Revenue 2022: $4,432,912Expenses 2022: $4,802,249Net Income 2022: -$369,3372022Revenue 2023: $3,049,961Expenses 2023: $5,043,548Net Income 2023: -$1,993,5872023Revenue 2024: $2,752,109Expenses 2024: $4,389,942Net Income 2024: -$1,637,8332024

Highlighted filing

2014

Revenue$6,977,218
Expenses$5,643,671
Net Income$1,333,547
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 7, 2015
Return Version
2013v4.0
Gross Receipts
$8,596,398
Mission and Program Overview

Mission

The mission of sbu is to expand professional, clinical and scientific knowledge of acupuncture and oriental medicine among students, faculty, staff, and the general public through effective teaching, scholarly activity and quality patient care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,996,250$6,480,388▼ $515,862
Cash and Non-Interest-Bearing Accounts$2,045,386$4,350,339▲ $2,304,953
Investments in Publicly Traded Securities$1,890,542$2,057,690▲ $167,148
Accounts Receivable$127,117$96,030▼ $31,087
Prepaid Expenses and Deferred Charges$82,379$75,728▼ $6,651
Receivables From Officers Etc-$58,378-
Inventories for Sale or Use$60,938$46,630▼ $14,308
Other Notes and Loans Receivable, Net-$33,917-
Pledges and Grants Receivable$2,192$6,123▲ $3,931
Intangible Assets$583--
Total Assets$12,201,587$13,205,223▲ $1,003,636
Other Assets Total$996,200--
Liabilities
Other Liabilities$4,025,266$3,873,171▼ $152,095
Deferred Revenue$549,683$450,941▼ $98,742
Accounts Payable and Accrued Expenses$184,939$102,972▼ $81,967
Total Liabilities$4,759,888$4,427,084▼ $332,804
Net Assets / Fund Balance
Unrestricted Net Assets$7,441,699$8,778,139▲ $1,336,440
Total Net Assets Fund Balance$7,441,699$8,778,139▲ $1,336,440
Total Liabilities and Net Assets / Fund Balance$12,201,587$13,205,223▲ $1,003,636

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,749,810$3,245,227$7,995,037
Land$1,730,578-$1,730,578
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jason ShinPresidentFT$66,000$66,000
Tae Woon Kwon Ms LacV. PresidentFT$49,200$49,200
Arthur ParkEx OfficioFT$12,000$12,000

Board Members and Trustees

NameTitle
David J ParkChairman
Jim ShowrankBoard Member
John RosichBoard Member
John Song PhdBoard Member
Rose Larson LacBoard Member
Jong S YoonSecretary
William Han LacTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,800
Program Service Revenue
$6,615,209
Investment Income
$434,519
Other Revenue
$-94,310
All Other Contributions
$21,800
Change in Net Assets
$1,333,547

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,977,218
Total Revenue per Audited Statements
$6,977,218
Total Revenue per Form 990
$6,977,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,397,923
Other Expenses$1,939,493
Grants and Similar Amounts Paid$306,255
Total Fundraising Expense$1
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,332,494$619,052-$2,951,546
All Other Expenses$297,824$302,784$1$600,609
Grants to Domestic Orgs$306,255--$306,255
Occupancy-$300,000-$300,000
Payroll Taxes$210,586$54,847-$265,433
Depreciation Depletion-$184,204-$184,204
Other Employee Benefits$114,191$36,231-$150,422
Other Expenses$89,358$90,995-$89,358
Advertising$84,076--$84,076
Insurance$14,992$45,283-$60,275
Fees for Services Accounting-$49,828-$49,828
Travel$2,758$45,412-$48,170
Conferences and Meetings$29,526$15,937-$45,463
Fees for Services Legal-$40,701-$40,701
Pension Plan Contributions-$30,522-$30,522
Interest-$28,480-$28,480
Total Functional Expenses$3,665,454$1,978,216$1$5,643,671

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,643,671
Total Expenses per Audited Statements$5,643,671
Total Expenses per Form 990$5,643,671
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
33-0804576-501c3Pay Long Term Debt$306,255
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$58,378-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$3,818,879
Prepaid Rent From Cal Ums$25,000
Payroll Tax Payable$24,545
Accrued Liability$4,561
Sales Tax Payable$186
Accounts Payable, Other-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
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 2

David park arthur park chairman ex officio son

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

Review financial statements & form 990 & 990t by president & director of finance

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
95-3538772
Phone
7145331495

Signing Officer

Name
Jason Shin
Title
President
Phone
7145331495
Signed
2015-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Shin
Formed
1980
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
183

Preparer

Preparer
Stephen Y Cho CPA
Phone
2133830972
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of sbu is to expand professional, clinical and scientific knowledge of acupuncture and oriental medicine among students, faculty, staff, and the general public through effective teaching, scholarly activity and quality patient care.

Form 990, Part IX, Line 24E

Equipment rental 0 66,786 0 janitorial service 0 63,666 0 office expense & supplies 41,396 13,092 1 credit card discount 0 51,525 0 telephone 0 47,285 0 federal work study 44,361 0 0 repair & maintenance 0 43,730 0 outside service 13,078 20,905 0 scholarship 33,306 0 0 security expenses 0 32,586 0 instructor fee 31,213 0 0 taxes and licenses 0 22,909 0 entertainment 0 20,316 0 printing expense 13,866 4,160 0 business promotion 13,883 921 0 cleaning expenses 14,010 0 0 transcripts evaluation 13,807 0 0 dues & sub 13,020 0 0 purchase bookstore 11,959 0 0 graduation expenses 11,068 0 0 student service & activit 8,573 0 0 bad debt 8,342 0 0 recruiting and fair exp 7,546 0 0 program expenses & books 6,775 0 0 federal fund - seog 6,266 0 0 charitable contribution 0 4,800 0 other clinic expense 3,287 0 0 bank charges 0 1,665 0 sales taxes exp 1,128 0 0 disposal clinic exp 940 0 0 penalty 0 3 0 depreciation 0 -91,565 0

Form 990, Part XI, Line 9

Prior period adjustment 2,893

Raw XML AppendixShowing 400 of 527 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.

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IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0210186
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0140299
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-69887
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt023545
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-148660
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-172205
IRS990/NetUnrelatedBusTxblIncmAmt0-223100
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0300000
IRS990/OccupancyGrp/TotalAmt0300000
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0996200
IRS990/OtherChangesInNetAssetsAmt02893
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt036231
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0114191
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0150422
IRS990/OtherExpensesGrp/Desc0MEDICAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1LOSS ON INVESTMENT
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3ACCREDITATION& CONSULTING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0133940
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt190995
IRS990/OtherExpensesGrp/ProgramServicesAmt0183394
IRS990/OtherExpensesGrp/ProgramServicesAmt189358
IRS990/OtherExpensesGrp/TotalAmt0183394
IRS990/OtherExpensesGrp/TotalAmt1133940
IRS990/OtherExpensesGrp/TotalAmt290995
IRS990/OtherExpensesGrp/TotalAmt389358
IRS990/OtherLiabilitiesGrp/BOYAmt04025266
IRS990/OtherLiabilitiesGrp/EOYAmt03873171
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1INVESTMENT CASH DISTRIBUTION
IRS990/OtherRevenueMiscGrp/Desc2INVESTMENT INCOME -EXPENSE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt077810
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1486
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2-23946
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt077810
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1486
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2-23946
IRS990/OtherRevenueTotalAmt054350
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0619052
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02332494
IRS990/OtherSalariesAndWagesGrp/TotalAmt02951546
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt033917
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt054847
IRS990/PayrollTaxesGrp/ProgramServicesAmt0210586
IRS990/PayrollTaxesGrp/TotalAmt0265433
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt030522
IRS990/PensionPlanContributionsGrp/TotalAmt030522
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02192
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt06123
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt082379
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt075728
IRS990/PrincipalOfficerNm0JASON SHIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL CLINIC
IRS990/ProgramServiceRevenueGrp/Desc2FEDERAL FUND
IRS990/ProgramServiceRevenueGrp/Desc3SCHOOL BOOKSTORE
IRS990/ProgramServiceRevenueGrp/Desc4LESS:REFUND & ALLOWANCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05671994
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1897081
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2255765
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt315235
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4-46890
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05671994
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1897081
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2255765
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt315235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4-46890
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0284616
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0159893
IRS990/PYOtherExpensesAmt02267146
IRS990/PYOtherRevenueAmt0-160272
IRS990/PYProgramServiceRevenueAmt05977648
IRS990/PYRevenuesLessExpensesAmt0672578
IRS990/PYSalariesCompEmpBnftPaidAmt03322161
IRS990/PYTotalExpensesAmt05589307
IRS990/PYTotalRevenueAmt06261885
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt058378
IRS990/ReconcilationRevenueExpnssAmt01333547
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-148660
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt05643671
IRS990ScheduleD/LandGrp/BookValueAmt01730578
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01730578
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04749810
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03245227
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07995037
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03818879
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt224545
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4186
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID RENT FROM CAL UMS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5ACCOUNTS PAYABLE, OTHER
IRS990ScheduleD/RevenueSubtotalAmt06977218
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06480388
IRS990ScheduleD/TotalExpensesPerForm990Amt05643671
IRS990ScheduleD/TotalLiabilityAmt03873171
IRS990ScheduleD/TotalRevenuePerForm990Amt06977218
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06977218
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05643671
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZED ITS POLICY THROUGH NEWSPAPER
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FEDERAL PELL, SEOG, WORK STUDY AND DIRECT LOAN
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0306255
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PAY LONG TERM DEBT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10CA UNIV OF MANAGEMENT & SCIENCES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine20CA UNIV OF MANAGEMENT & SCIENCES
IRS990ScheduleI/RecipientTable/RecipientEIN0330804576
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10721 N EUCLID ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine20721 N EUCLID ST
IRS990ScheduleI/RecipientTable/USAddress/City0ANAHEIM
IRS990ScheduleI/RecipientTable/USAddress/State0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode092801
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt058378
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt058378
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DAVID PARK
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CHAIRMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt058378
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF SBU IS TO EXPAND PROFESSIONAL, CLINICAL AND SCIENTIFIC KNOWLEDGE OF ACUPUNCTURE AND ORIENTAL MEDICINE AMONG STUDENTS, FACULTY, STAFF, AND THE GENERAL PUBLIC THROUGH EFFECTIVE TEACHING, SCHOLARLY ACTIVITY AND QUALITY PATIENT CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAVID PARK ARTHUR PARK CHAIRMAN EX OFFICIO SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW FINANCIAL STATEMENTS & FORM 990 & 990T BY PRESIDENT & DIRECTOR OF FINANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EQUIPMENT RENTAL 0 66,786 0 JANITORIAL SERVICE 0 63,666 0 OFFICE EXPENSE & SUPPLIES 41,396 13,092 1 CREDIT CARD DISCOUNT 0 51,525 0 TELEPHONE 0 47,285 0 FEDERAL WORK STUDY 44,361 0 0 REPAIR & MAINTENANCE 0 43,730 0 OUTSIDE SERVICE 13,078 20,905 0 SCHOLARSHIP 33,306 0 0 SECURITY EXPENSES 0 32,586 0 INSTRUCTOR FEE 31,213 0 0 TAXES AND LICENSES 0 22,909 0 ENTERTAINMENT 0 20,316 0 PRINTING EXPENSE 13,866 4,160 0 BUSINESS PROMOTION 13,883 921 0 CLEANING EXPENSES 14,010 0 0 TRANSCRIPTS EVALUATION 13,807 0 0 DUES & SUB 13,020 0 0 PURCHASE BOOKSTORE 11,959 0 0 GRADUATION EXPENSES 11,068 0 0 STUDENT SERVICE & ACTIVIT 8,573 0 0 BAD DEBT 8,342 0 0 RECRUITING AND FAIR EXP 7,546 0 0 PROGRAM EXPENSES & BOOKS 6,775 0 0 FEDERAL FUND - SEOG 6,266 0 0 CHARITABLE CONTRIBUTION 0 4,800 0 OTHER CLINIC EXPENSE 3,287 0 0 BANK CHARGES 0 1,665 0 SALES TAXES EXP 1,128 0 0 DISPOSAL CLINIC EXP 940 0 0 PENALTY 0 3 0 DEPRECIATION 0 -91,565 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENT 2,893
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$1.39$2.80$2.75$4.39$1.64
2023Summary only. Only limited summary data is available for this year.$7.65$3.21$4.44$3.05$5.04$1.99
2022Summary only. Only limited summary data is available for this year.$9.75$3.31$6.43$4.43$4.80$0.37
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$3.71$7.42$3.35$5.34$2.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$3.54$9.62$7.87$7.19$0.68
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$4.71$8.94$6.37$7.64$1.26
2017Summary only. Only limited summary data is available for this year.$14.5$4.34$10.2$6.89$6.70$0.19
2016Detailed filing. Detailed filing data is available for this year.$14.2$4.20$10.0$6.71$6.08$0.63
2015Detailed filing. Detailed filing data is available for this year.$13.7$4.29$9.38$6.67$6.07$0.60
2014Detailed filing. Detailed filing data is available for this year.$13.2$4.43$8.78$6.98$5.64$1.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$4.76$7.44$5.59
2012Summary only. Only limited summary data is available for this year.$12.0$5.30$6.75$6.39$5.50$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$4.52$5.86$5.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.86$2.11$5.75$6.00