2024-03-15T15:05:37+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 364682140 Los Angeles Pacific University LOSA 6268153887 300 N Lone Hill Ave 200 San Dimas CA 91773 John Reynolds President and CEO 2024-03-15 true John Reynolds 999009999 true Ted Batson P00721951 5055022746 2022 2023-04-26 12:10:37Z John Reynolds 300 N Lone Hill Ave 200 San Dimas CA 91773 21057928 false X www.lapu.edu X 2011 CA An evangelical Christian university with a strong, clear, unswerving worldview. 11 9 275 13 0 0 1106610 235267 21250629 20599985 -18083 35502 -83065 -86828 22256091 20783926 1295233 367875 0 0 12304275 12564249 0 0 0 9477592 7904093 23077100 20836217 -821009 -52291 9808233 11321213 4892052 6420609 4916181 4900604 Los Angeles Pacific University exists to deliver high quality, accessible Christ-centered education to learners everywhere. false false 15582188 367875 20599985 Tuition: Integrating cultural, philosophical and theological diversity throughout the curriculum, Los Angeles Pacific University offers two associate degree programs, ten bachelor programs, five graduate degree programs, and one credential program. 15582188 true true false true false false false false false true false false true true false true true true false false false false false false false false false true true false false false false false false false false false false false false true true false false false true 3218 0 true 275 true false false false false false false false false false false false false X 11 9 false false false false true true true true true false false true true true true true true true true false CA X Hilda Hovsepian 6262680323 300 N Lone Hill Ave 200 San Dimas CA 91773 John C Reynolds President and CEO 40.0 1.0 X X 357537 0 40276 Adam Morris Director 1.0 40.0 X 0 248099 25711 Jenna Schuette Talbot Director 1.0 X 0 0 0 Joyce Williams Director 1.0 X 0 0 0 Leonard Moon Director 1.0 X 0 0 0 Lila Jenkens Director 1.0 X 0 0 0 Margaret Bailey Board Chair 1.0 X 0 0 0 Melanie Humphreys Director 1.0 X 0 0 0 Richard Osborn Director 1.0 X 0 0 0 Rick Rekedal Director 1.0 X 0 0 0 Robert Tiede Director 1.0 1.0 X 0 0 0 Hilda Hovsepian Vice President/CFO and Treasurer 40.0 X 164578 0 34875 Mark S Dickerson Secretary 4.0 0.0 X 2972 0 0 Craig Brewer Assistant Dean 40.0 X 123636 0 18686 Daniel Terrones Director of IT 40.0 X 130588 0 44535 Lisa Phillips Assistant Dean 40.0 X 125768 0 6542 Merritt Robinson Chief Student Engagement Officer 40.0 X 114826 0 10236 Wayne Herman Chief Academic Officer 40.0 X 160537 0 44217 1180442 248099 225078 14 false true false THE STABLE GROUP LLC 45 S 7TH ST 2100 MINNEAPOLIS MN 55402 ADVERTISING 3447106 BRAND VALUE ACCELERATOR LLC 600 W BROADWAY 450 SAN DIEGO CA 92101 ADVERTISING 741949 MEDIA EYE INC 78-365 HWY 111 187 LA QUINTA CA 92253 ADVERTISING 704842 JENZABAR INC PO BOX 55018 BOSTON MA 022055018 ERP SOFTWARE 211725 INTELLI-TECH PO BOX 398 SAN DIMAS CA 91773 SOFTWARE 138143 7 234960 307 235267 Tuition and fees 611310 20533296 20533296 Other program services 611310 66689 66689 0 0 0 0 20599985 35976 35976 186700 273528 -86828 0 -86828 -86828 0 474 0 -474 -474 -474 0 0 0 0 0 20783926 20599985 0 -51326 0 0 367875 367875 0 0 0 0 599355 0 599355 0 0 0 0 0 9745880 7851870 1894010 0 285193 220986 64207 0 1155508 893872 261636 0 778313 620940 157373 0 0 0 0 0 37037 0 37037 0 42900 0 42900 0 0 0 0 0 0 0 0 0 0 0 619019 348018 271001 0 4945275 4932193 13082 0 134865 9752 125113 0 763274 186114 577160 0 0 0 0 0 682620 0 682620 0 48398 19237 29161 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 91941 69859 22082 0 0 0 0 0 General Operating 190592 61472 129120 0 Bad Debt 348172 0 348172 0 0 0 0 0 20836217 15582188 5254029 0 0 0 0 0 6557052 4843407 2471382 2410573 0 0 603255 571600 1853699 1677613 164733 176086 1526681 0 0 11811 1792866 9808233 11321213 1178776 767198 3713276 3613950 0 0 2039461 4892052 6420609 X 4916181 4900604 4916181 4900604 9808233 11321213 X -52291 36714 X false true X true false X X 1 Azusa Pacific University 951744369 2 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1522 1522 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY LAPU pays annual membership dues to the Association of Independent California Colleges & Universities (AICCU) and the Council for Christian Colleges and Universities (CCCU.) A portion of those dues are used for lobbying purposes. 30379 23941 6438 1823320 1653672 169648 176086 Due from related organization 19580 Operating lease - Right of use assets 1773286 1792866 Operating lease obligations 2039461 2039461 20416051 0 0 20416051 367875 367875 20783926 20468342 0 0 20468342 367875 367875 20836217 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student financial aid netted with revenue - 367875 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student financial aid netted with revenue - 367875 true true true true true true false false false false false false false false false true true true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The University publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at all times during the taxable year in a manner reasonably expected to be noticed by visitors to the homepage. Schedule E, Part I, Line 4(d) RECORDS AND COPIES MAINTAINED BY THE ORGANIZATION Currently the University has not solicited contributions nor conducted campaigns. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT LAPU received Pell Grant, Federal Supplemental Educational Opportunity Grant funding and Teacher Education Assistance for College and Higher Education (TEACH) Grant funding. Schedule E, Part I, Line 6(b) REVOCATION OR SUSPENSION OF GOVERNMENTAL AID OR ASSISTANCE LAPU lost its Cal Grant eligibility in academic year 20/21 but was reinstated in 21/22 for reasons unrelated to questions listed above. true Scholarships 731 367875 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant funds consist mainly of institutional discounts and federal grant monies for students of Los Angeles Pacific University. Eligibility is either need-based or is subject to review of eligibility such as employment and is managed by the Financial Aid Department. The scholarships are applied directly to students' accounts, and no cash changes hands. X X true true X X false false false false false false false true false John C Reynolds President and CEO 287337 0 59000 0 11200 0 20500 0 19776 0 397813 0 0 0 Adam Morris Director 0 243599 0 0 0 4500 0 8433 0 17278 0 273810 0 0 Hilda Hovsepian Vice President/CFO and Treasurer 159578 0 5000 0 0 0 8316 0 26559 0 199453 0 0 0 Wayne Herman Chief Academic Officer 155537 0 5000 0 0 0 22161 0 22056 0 204754 0 0 0 Daniel Terrones Director of IT 130288 0 300 0 0 0 3977 0 40558 0 175123 0 0 0 Schedule J, Part I, Line 1a Travel for companions A plane ticket valued at less than $500 was purchased to allow the President's spouse to travel with the President in December 2022 and participate in the CCCU Presidents' Conference. This was determined by the board to be a bona fide business expense and was therefore was not treated as compensation. Schedule J, Part I, Line 1a Health or social club dues or initiation fees United Travel Club membership was purchased for the President valued at $650. The purchase was deemed to be a bona fide business expense related to the President's travel for LAPU and was therefore not treated as compensation. Schedule J, Part I, Line 7 Non-fixed payments Employees were awarded discretionary bonuses during the calendar year. Amounts were based on internal criteria (i.e. longevity, employment status, etc.) and were based on a percentage of current pay. Bonuses were communicated to the Board of Directors prior to payment. Bonuses paid to the President were communicated to the Board and approved by the Board Chair. Form 990, Part VI, Line 6 Classes of members or stockholders Los Angeles Pacific University (LAPU) has one class of members consisting of Azusa Pacific University. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body As specified in Section 2.2 of the Los Angeles Pacific University bylaws, LAPU has one class of members, Azusa Pacific University. The sole member has the right to vote on the election, removal, and replacement of all directors of LAPU. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders APU, as sole member, has the authority to vote on the election, removal, and replacement of all Directors of LAPU, on a disposition of all or substantially all of the assets of LAPU, on a merger or on a dissolution, and on any changes to the corporate form of LAPU. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then forwarded to the board of directors for review prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy Annually, the Office of the President has all trustees, officers, and other key employees complete a conflict of interest questionnaire and the General Counsel addresses any disclosed conflicts of interest pursuant to the processes set forth in the University's Policy on Conflicts of Interest. All potential conflicts of interest by administrators, officers, or trustees of the institution are brought to the attention of the Chairman of the Board of Trustees and General Counsel for resolution. Form 990, Part VI, Line 15a Process to establish compensation of top management official It is general practice to conduct market analysis using independent third parties for purposes of comparability to ensure equity for key employees with salaries exceeding $150K in addition to requiring that the Board Chair and CEO review and approve the compensation package. For the CEO, independent and external review is conducted upon renewal of contract with the Chair and an independent board director of LAPU making the final approval of the compensation package. The deliberations and decisions are documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The process for establishing compensation for officers is the same as it is for Line 15a. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Effect of change in accounting principle - 36714; Pacific Educational Resources 300 N Lone Hill San Dimas CA 91773 383911325 Online education CA 0 0 Los Angeles Pacific University Azusa Pacific University 901 E Alosta Azusa CA 91702 951744369 Christian Higher Education CA 501(c)(3) 2 NA false Azusa Ensenada S de R L de CV Real estate MX NA N/A false false Azusa Pacific Mexicali de R L de CV Real estate MX NA N/A false false false false false true false false false false false false false true true false false true true true true Schedule R, Part III LAPU is an indirect partner in both entities listed in Part III. LAPU's parent, APU, is filing Form 8865 on LAPU's behalf under the constructive ownership exception.