Civic Intelligence

Western Cuna Management School

EIN 95-4529650 • 501(c)3 • Ontario, CA

Profile

To provide training and education for credit union management.

2855 E Guasti Road 202Ontario, CA 91761-1249

www.wcmspomona.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.03x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,644,789

Up $323,307 (+24%) from 2023

Liabilities

Up

$73,454

Up $50,207 (+216%) from 2023

Net Assets

Up

$1,571,335

Up $273,100 (+21%) from 2023

Revenue

Up

$2,122,731

Up $234,090 (+12%) from 2023

Expenses

Up

$1,849,631

Up $261,996 (+17%) from 2023

Net Income

Down

$273,100

Down $27,906 (-9.3%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $904,897Liabilities 2010: $35,325Net Assets 2010: $869,5722010Assets 2011: $750,650Liabilities 2011: $13,481Net Assets 2011: $737,1692011Assets 2012: $864,307Liabilities 2012: $37,644Net Assets 2012: $826,6632012Assets 2013: $918,625Liabilities 2013: $20,438Net Assets 2013: $898,1872013Assets 2014: $1,013,424Liabilities 2014: $20,241Net Assets 2014: $993,1832014Assets 2015: $1,018,316Liabilities 2015: $20,840Net Assets 2015: $997,4762015Assets 2016: $1,228,256Liabilities 2016: $82,816Net Assets 2016: $1,145,4402016Assets 2017: $1,351,195Liabilities 2017: $96,118Net Assets 2017: $1,255,0772017Assets 2018: $1,419,185Liabilities 2018: $87,436Net Assets 2018: $1,331,7492018Assets 2019: $1,577,905Liabilities 2019: $80,623Net Assets 2019: $1,497,2822019Assets 2020: $1,300,591Liabilities 2020: $351,393Net Assets 2020: $949,1982020Assets 2021: $1,197,289Liabilities 2021: $74,413Net Assets 2021: $1,122,8762021Assets 2022: $1,138,873Liabilities 2022: $141,644Net Assets 2022: $997,2292022Assets 2023: $1,321,482Liabilities 2023: $23,247Net Assets 2023: $1,298,2352023Assets 2024: $1,644,789Liabilities 2024: $73,454Net Assets 2024: $1,571,3352024

Highlighted filing

2024

Assets$1,644,789
Liabilities$73,454
Net Assets$1,571,335

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $934,0772010Expenses 2011: $1,011,7642011Revenue 2012: $1,083,456Expenses 2012: $993,962Net Income 2012: $89,4942012Revenue 2013: $1,132,706Expenses 2013: $1,061,182Net Income 2013: $71,5242013Revenue 2014: $1,143,460Expenses 2014: $1,048,464Net Income 2014: $94,9962014Revenue 2015: $1,159,040Expenses 2015: $1,154,747Net Income 2015: $4,2932015Revenue 2016: $1,296,731Expenses 2016: $1,148,767Net Income 2016: $147,9642016Revenue 2017: $1,281,766Expenses 2017: $1,172,129Net Income 2017: $109,6372017Revenue 2018: $1,449,961Expenses 2018: $1,373,289Net Income 2018: $76,6722018Revenue 2019: $1,530,698Expenses 2019: $1,365,165Net Income 2019: $165,5332019Revenue 2020: $18,191Expenses 2020: $566,275Net Income 2020: -$548,0842020Revenue 2021: $945,578Expenses 2021: $771,900Net Income 2021: $173,6782021Revenue 2022: $1,365,694Expenses 2022: $1,491,341Net Income 2022: -$125,6472022Revenue 2023: $1,888,641Expenses 2023: $1,587,635Net Income 2023: $301,0062023Revenue 2024: $2,122,731Expenses 2024: $1,849,631Net Income 2024: $273,1002024

Highlighted filing

2024

Revenue$2,122,731
Expenses$1,849,631
Net Income$273,100

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.07$1.57$2.12$1.85$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.02$1.30$1.89$1.59$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.14$1.00$1.37$1.49$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.07$1.12$0.95$0.77$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.35$0.95$0.02$0.57$0.55
2019Detailed filing. Detailed filing data is available for this year.$1.58$0.08$1.50$1.53$1.37$0.17
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.09$1.33$1.45$1.37$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.10$1.26$1.28$1.17$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.23$0.08$1.15$1.30$1.15$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.02$1.00$1.16$1.15$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.02$0.99$1.14$1.05$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.92$0.02$0.90$1.13$1.06$0.07
2012Summary only. Only limited summary data is available for this year.$0.86$0.04$0.83$1.08$0.99$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.01$0.74$1.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.04$0.87$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$2,122,731
Mission and Program Overview

Mission

Training and education for credit union management.

To provide training and education for credit union management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,298,235$1,571,335▲ $273,100
Cash and Non-Interest-Bearing Accounts$1,092,631$1,384,147▲ $291,516
Savings and Temporary Cash Investments$214,107$225,263▲ $11,156
Accounts Receivable$4,149$25,000▲ $20,851
Prepaid Expenses and Deferred Charges$8,436$8,823▲ $387
Land, Buildings, and Equipment, Net$1,659$1,056▼ $603
Investments Other Securities$500$500→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,321,482$1,644,789▲ $323,307
Liabilities
Deferred Revenue$0$39,900▲ $39,900
Accounts Payable and Accrued Expenses$23,247$33,554▲ $10,307
Total Liabilities$23,247$73,454▲ $50,207
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,298,235$1,571,335▲ $273,100
Total Liabilities and Net Assets / Fund Balance$1,321,482$1,644,789▲ $323,307

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,056$3,864$4,920
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brandi GleasonOperating OfficerFT$154,874$19,800$174,674
Michael SteinbergerDean & Chief Academic OffiFT$134,500$30,000$164,500
Diana DykstraPresident-$114,309-$114,309

Board Members and Trustees

NameTitle
Joan OppChair
Bill CheneyVice Chair
Eric PetraccaTrustee
Scott SimpsonTrustee
Stephanie ProppsTrustee
Sterling NielsenTrustee
Troy StangTrustee
Mike WilliamsSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pomona CollegeConference & Event Planning Services150 E EIGHT STREET, Claremont, CA 91711$761,198
Revenue and Support

Revenue Composition

Contributions and Grants
$60,518
Program Service Revenue
$2,007,065
Investment Income
$55,148
Other Revenue
$0
All Other Contributions
$60,518
Change in Net Assets
$273,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,293,025
Salaries, Compensation, and Employee Benefits$505,656
Grants and Similar Amounts Paid$50,950
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$323,374$114,309-$437,683
Fees for Services Other$191,417--$191,417
Information Technology$60,247--$60,247
Fees for Services Management-$52,560-$52,560
Grants to Domestic Individuals$50,950--$50,950
Payroll Taxes$26,317$9,303-$35,620
Travel$33,343--$33,343
Other Employee Benefits$32,353--$32,353
Other Expenses$26,040--$26,040
Occupancy$16,396--$16,396
Office Expenses-$12,791-$12,791
All Other Expenses$10,870--$10,870
Conferences and Meetings-$10,406-$10,406
Advertising$10,123--$10,123
Fees for Services Legal-$7,607-$7,607
Insurance$5,901--$5,901
Fees for Services Accounting-$3,180-$3,180
Depreciation Depletion$603--$603
Total Functional Expenses$1,639,475$210,156$0$1,849,631
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The executive committee is comprised of three board members; the chair, vice chairman and secretary/treasurer. The committee has the authority of the board between meetings of the governing body in the management of the business.

Form 990, Part VI, Section A, Line 3

The organization has a management service agreement with california league services corporation (clsc), a subsidiary of california credit union league (ccul). Clsc provides accounting, marketing,provost, it, administration and hr support.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the accounting department and the president of the organization. The form 990 will be sent electronically to the board of trustees prior to filing.

Form 990, Part VI, Section B, Line 12C

A conflict of interest policy is updated and distributed to board members and key employee annually for adoption.

Form 990, Part VI, Section B, Line 15

Management's compensation is benchmarked by an outside consultant. Job descriptions are reviewed and each position is graded which places it in a range of compensation with a minimum, middle and max. Placement in the range is based on education and experience. Compensation grades are reviewed by outside consultants and adjusted every couple of years. The most recent year in which the process included review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision was 2016.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, financial statements and conflict of interest policy available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Western Credit Union Management School
EIN
95-4529650
Phone
8004721702
Address
2855 E GUASTI ROAD 202, ONTARIO, CA 91761-1249

Signing Officer

Name
Brandi Gleason
Title
COO and Provost
Phone
8004721702
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Dykstra
Formed
1960
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
8
Employees
3
Volunteers
8

Preparer

Firm
Turner Warren Hwang & Conrad Acctcy
Address
100 NORTH FIRST ST STE 202, BURBANK, CA 91502
Preparer
Natalie Hull CPA
Phone
8189549700
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

The organizations's employees are paid through collaborative office solutions, llc (ein 27-1415599), a professional employer organization.

Form 990, Part IX, Line 11G

Academic service fees: program service expenses 116,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 116,500. Other fees: program service expenses 56,417. Management and general expenses 0. Fundraising expenses 0. Total expenses 56,417. Other service fees: program service expenses 18,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,500.

Raw XML AppendixShowing 400 of 485 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/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02122731
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt060247
IRS990/InformationTechnologyGrp/TotalAmt060247
IRS990/InsuranceGrp/ProgramServicesAmt05901
IRS990/InsuranceGrp/TotalAmt05901
IRS990/InvestmentIncomeGrp/ExclusionAmt055148
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt055148
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0500
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0500
IRS990/IRPDocumentCnt042
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03864
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01659
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01056
IRS990/LandBldgEquipCostOrOtherBssAmt04920
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE TRAINING AND EDUCATION FOR CREDIT UNION MANAGEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt01298235
IRS990/NetAssetsOrFundBalancesEOYAmt01571335
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt016396
IRS990/OccupancyGrp/TotalAmt016396
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012791
IRS990/OfficeExpensesGrp/TotalAmt012791
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt032353
IRS990/OtherEmployeeBenefitsGrp/TotalAmt032353
IRS990/OtherExpensesGrp/Desc0STUDENT HOUSING AND MEA
IRS990/OtherExpensesGrp/Desc1GRADUATION AND OTHER EV
IRS990/OtherExpensesGrp/Desc2EDUCATIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0548565
IRS990/OtherExpensesGrp/ProgramServicesAmt1238872
IRS990/OtherExpensesGrp/ProgramServicesAmt264104
IRS990/OtherExpensesGrp/ProgramServicesAmt326040
IRS990/OtherExpensesGrp/TotalAmt0548565
IRS990/OtherExpensesGrp/TotalAmt1238872
IRS990/OtherExpensesGrp/TotalAmt264104
IRS990/OtherExpensesGrp/TotalAmt326040
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09303
IRS990/PayrollTaxesGrp/ProgramServicesAmt026317
IRS990/PayrollTaxesGrp/TotalAmt035620
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08436
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08823
IRS990/PrincipalOfficerNm0DIANA DYKSTRA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02007065
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02007065
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt054891
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt054950
IRS990/PYInvestmentIncomeAmt044859
IRS990/PYOtherExpensesAmt01118778
IRS990/PYOtherRevenueAmt02592
IRS990/PYProgramServiceRevenueAmt01786299
IRS990/PYRevenuesLessExpensesAmt0301006
IRS990/PYSalariesCompEmpBnftPaidAmt0413907
IRS990/PYTotalExpensesAmt01587635
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01888641
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0273100
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02007065
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01298235
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01571335
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0214107
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0225263
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01056
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03864
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04920
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01056
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NON-DISCRIMINATION POLICY IS INCLUDED IN THE SCHOOL BROCHURE AND WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SEE PART II
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2LINE 4 - EXPLANATION OF RECORDS NON-MAINTENANCE: 4A: STUDENTS NEEDS ARE ASSESSED INDIVIDUALLY. THE FOLLOWING FACTORS ARE OFTEN CONSIDERED WHEN A STUDENT REQUESTS FINANCIAL SUPPORT: POSITION, TENURE, LOCATION, AND ASSET SIZE OF THEIR CREDIT UNION. THERE IS NOTHING IN THE SCHOLARSHIP APPLICATION WHICH ASKS FOR THE RACE OF THE APPLICANT. 4D: THE SCHOOL DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 SCHEDULE E, PART II
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt050950
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt052
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0134500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1154874
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount030000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount14000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt115800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL STEINBERGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRANDI GLEASON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DEAN & CHIEF ACADEMIC OFFI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1OPERATING OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1174674
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS'S EMPLOYEES ARE PAID THROUGH COLLABORATIVE OFFICE SOLUTIONS, LLC (EIN 27-1415599), A PROFESSIONAL EMPLOYER ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COMMITTEE IS COMPRISED OF THREE BOARD MEMBERS; THE CHAIR, VICE CHAIRMAN AND SECRETARY/TREASURER. THE COMMITTEE HAS THE AUTHORITY OF THE BOARD BETWEEN MEETINGS OF THE GOVERNING BODY IN THE MANAGEMENT OF THE BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A MANAGEMENT SERVICE AGREEMENT WITH CALIFORNIA LEAGUE SERVICES CORPORATION (CLSC), A SUBSIDIARY OF CALIFORNIA CREDIT UNION LEAGUE (CCUL). CLSC PROVIDES ACCOUNTING, MARKETING,PROVOST, IT, ADMINISTRATION AND HR SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE ACCOUNTING DEPARTMENT AND THE PRESIDENT OF THE ORGANIZATION. THE FORM 990 WILL BE SENT ELECTRONICALLY TO THE BOARD OF TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A CONFLICT OF INTEREST POLICY IS UPDATED AND DISTRIBUTED TO BOARD MEMBERS AND KEY EMPLOYEE ANNUALLY FOR ADOPTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MANAGEMENT'S COMPENSATION IS BENCHMARKED BY AN OUTSIDE CONSULTANT. JOB DESCRIPTIONS ARE REVIEWED AND EACH POSITION IS GRADED WHICH PLACES IT IN A RANGE OF COMPENSATION WITH A MINIMUM, MIDDLE AND MAX. PLACEMENT IN THE RANGE IS BASED ON EDUCATION AND EXPERIENCE. COMPENSATION GRADES ARE REVIEWED BY OUTSIDE CONSULTANTS AND ADJUSTED EVERY COUPLE OF YEARS. THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION WAS 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ACADEMIC SERVICE FEES: PROGRAM SERVICE EXPENSES 116,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,500. OTHER FEES: PROGRAM SERVICE EXPENSES 56,417. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,417. OTHER SERVICE FEES: PROGRAM SERVICE EXPENSES 18,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C

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