California Lutheran University

Nonprofit profile at a glance

EIN
952962604
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Thousand Oaks, CA, USA
Phone
8054933181
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
University or Technological Institute
Affiliation
Christianity

Official website

Reported finances

Revenue
$204,848,435
Expenses
$191,269,448
Assets
$378,184,981
Liabilities
$71,714,454

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

48 people listed

Executive titles in this filing

  • NUNES JOHN A (PRESIDENT (AS OF 06/24))
  • VARLOTTA LORI (PRESIDENT (THRU 05/24))
  • KIMBALL CHRIS (FORMER PRESIDENT)

Highest reported compensation

  • VARLOTTA LORI (PRESIDENT (THRU 05/24)): $1,389,578 total reported compensation
  • NEILSON LEANNE (PROVOST/VP, ACADEMIC AFFAIRS): $295,541 total reported compensation
  • APFELTHALER GERHARD (DEAN, SCHOOL OF MANAGEMENT): $264,297 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We support one another, cultivating our talents for the community's benefit while appreciating the contributions of others. Neighbor-oriented We give our attention to those around us, understanding that our education and work extend beyond ourselves. and Values Our Mission The mission of the university is to educate leaders for a global society who are strong in character and judgment, confident in their identity and vocation, and committed to service and justice.

What it reported doing in 2024

Higher education: provided quality education for undergraduate students and graduate students. California lutheran university offers undergraduate, graduate and continuing education programs through its college of arts and sciences, school of management, graduate school of education, graduate school of psychology and pacific lutheran theological seminary. The university offers 40 undergraduate majors and 42 undergraduate minors are offered through our undergraduate programs. Master's degree programs are offered in education, business administration, public policy and administration, computer science, psychology, information systems and technology, economics, divinity, arts, and theological studies. The university offers doctoral programs in educational leadership, higher education leadership, and clinical psychology ph.d.

Operating model

Revenue model
Other-operating. 84% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 75
  • Accountability: 93
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.6%; rating input score 92
  • Program expense ratio: 90.5%; rating input score 91
  • Fundraising efficiency: $8.44 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.7%; rating input score 95; 33rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.8%; rating input score 96; 49th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.6%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.98; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 25th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 91.6% of revenue deployed · 90.5% of spending went to programs
  • Governance: 23 of 24 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $173.1M in reported program spending
  • Leadership: top reported pay $1.4M · 48 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $13.4M reported
  • Consistency: 43 of 44 current checks pass · 1 finding to review
  • Schedules: 14 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 20 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.