2025-04-16T11:17:26+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 951644035 Point Loma Nazarene University POIN 6198492200 3900 Lomaland Drive San Diego CA 92106 Joseph D LaLuzerne VP of Finance 6198492429 2025-04-16 true Ashley Peabody P01385870 5055022746 2025-04-16 2023 2025-03-06 01:10:19Z Dr Kerry Fulcher 3900 Lomaland Drive San Diego CA 92106 188021925 false X www.pointloma.edu X 1918 CA Non-profit Christian university. 25 23 2440 25 0 0 11140618 7665974 164213981 175983576 2396232 3488670 237925 195011 177988756 187333231 48889157 43339548 0 73578387 81740858 8000 16000 1839566 50870688 57024229 173346232 182120635 4642524 5212596 261740068 252340054 105128956 90056033 156611112 162284021 Point Loma Nazarene University exists to provide higher education in a vital Christian community where minds are engaged and challenged, character is modeled and formed, and service becomes an expression of faith. We aspire to be a learning community where grace is foundational, truth is pursued, and holiness is a way of life. false false 85182126 43339548 148031870 Instructional activities, including student aid, prepare students to address the complex issues facing our world today with integrity and forward thinking. PLNU graduates enter the workforce prepared to influence our world for good. PLNU serves more than 4,400 students offering more than 50 undergraduate areas of study and 12 graduate programs throughout Southern California. 25273152 24738594 Student Services enriches the student experience and resources like the Offices of Strengths and Vocation, the Wellness Center, Outdoor Leadership and Recreation, Spiritual Development, and Student Financial Services. 22476553 3213112 Academic Support bolsters PLNU students' academic experience through resources like the Tutorial Center, PLNU's Ryan Library, Information Technology Services, and Media and Technology. 132931831 true true false true false false false false true true false false true true false false true true false true false false true true false false false true true true false false false false false false true false true true true true false false false true true true false false true 6352 0 true 2440 true false false false false false true true false false false false false false X 25 23 false false false false false false false true true false false true true true true true true true true false CA X Jim Bergherm 6198492429 3900 Lomaland Drive San Diego CA 92106 Douglas Pierce Chair 1.0 1.0 X X 0 0 0 Rick Power Vice Chair 1.0 X X 0 0 0 Robert Brower President 40.0 1.0 X X 391220 0 49877 Steve Swartz Secretary 1.0 X X 0 0 0 Albert Hung Trustee 1.0 X 0 0 0 Ben Lopez Trustee 1.0 X 0 0 0 Dan Chung Trustee 1.0 X 0 0 0 Dan Spaite Trustee 1.0 X 0 0 0 Daryl C Nicholson Trustee 1.0 1.0 X 0 0 0 Gary Smee Trustee 1.0 1.0 X 0 0 0 Jan Stone Trustee 1.0 X 0 0 0 Jonna Knox Schengel Trustee 1.0 X 0 0 0 Jose Hernandez Trustee 1.0 X 0 0 0 Kim Alexander Trustee (part year) 1.0 X 0 0 0 Kordell Kekoa Trustee 1.0 X 0 0 0 LaDonna Crabb Trustee 1.0 X 0 0 0 Larry Fry Trustee 1.0 X 0 0 0 Lawrence Lacher Trustee 1.0 X 0 0 0 Mark Lehman Trustee 1.0 X 0 0 0 Matt Robertson Trustee (part year) 1.0 X 0 0 0 Mendell Thompson Trustee 1.0 1.0 X 0 0 0 Moises Champo Trustee 1.0 X 0 0 0 Nell Becker Sweeden Trustee 1.0 X 0 0 0 Rene Bravo Trustee 1.0 X 0 0 0 Rob Songer Trustee 1.0 X 0 0 0 Steve Heap Trustee 1.0 X 0 0 0 Travis Marshall Trustee 1.0 X 0 0 0 Joseph D LaLuzerne VP of Finance 40.0 1.0 X 216201 0 59657 Jeff Bolster VP of University Services 40.0 X 161700 0 111882 Kerry Fulcher Provost 40.0 X 238780 0 48727 Corey Fling Chief Information Officer 40.0 X 176117 0 16327 Daniel Bothe Department Chair 40.0 X 187745 0 25583 Holly Irwin Vice Provost 40.0 X 163637 0 37296 Jim Daichendt Vice Provost 40.0 X 168337 0 36892 Maria Zack Department Chair 40.0 X 185751 0 16282 1889488 0 402523 144 false true false Sodexo PO Box 360170 Pittsburgh PA 152626170 Cafeteria Contractor 9820499 Baycor General Contractors Inc 6490 Marindustry Dr Ste A San Diego CA 921212563 Construction Contractor 9624061 Red Door Interactive Inc 2436 Market St San Diego CA 92102 Media Contractor 2092064 Workday Inc PO Box 886106 Los Angeles CA 90088 ERP Software/Services 1218078 GM Business Interiors 110 W A St Ste 140 San Diego CA 921013702 Interior design 1148104 72 32438 28528 686779 6918229 666905 7665974 Tuition and Fees 611310 148031870 148031870 Auxiliary Revenue 611310 24738594 24738594 Other Program Revenue 611310 3213112 3213112 0 0 0 0 175983576 3370184 3370184 204809 204809 0 204809 204809 777131 658645 118486 0 118486 118486 20251 32438 30049 -9798 -9798 0 0 0 0 0 187333231 175983576 0 3683681 43339548 43339548 1286900 669188 604843 12869 158334 111208 47126 63469647 46705031 15733437 1031179 3004536 2164607 778611 61318 8843245 4200689 4515863 126693 4978196 3403092 1503336 71768 194464 200 194264 117290 117290 16000 16000 60710 60710 7302833 3763648 3415168 124017 3284616 472198 2759244 53174 3049287 1991373 971547 86367 4034367 898749 3004133 131485 13368813 13366350 2463 3463758 2308238 1038491 117029 305901 175551 126664 3686 1925821 3938 1921883 7469324 7469324 1529217 17538 1510849 830 Cafeteria Contractor 6721914 4525 6717389 Equipment 1282392 420531 861753 108 Equipment Rental 679421 193932 484909 580 2234101 1252373 981728 0 182120635 132931831 47349238 1839566 31666502 4209804 191720 161 4919781 7217895 0 0 0 0 2753812 1134597 4029296 3916785 252869928 92167499 150222935 160702429 60562427 53195798 0 1619104 1453786 5774491 20508799 261740068 252340054 9003801 9898096 7031126 7750476 65113001 69610110 0 0 1319334 580612 22661694 2216739 105128956 90056033 X 144664399 151753766 11946713 10530255 156611112 162284021 261740068 252340054 5212596 460313 0 X false true X true true true X 8797534 16661712 15990043 11140618 7665974 60255881 0 0 8797534 16661712 15990043 11140618 7665974 60255881 6126076 54129805 1890927 1288446 1334341 2547734 3574993 10636441 96833 19834 31887 0 148554 0 0 0 0 0 0 71040876 771505993 0.7620 0.7865 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify that the School qualifies under public charity status section (170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1359 1359 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The university is a member of the Association of Independent California Colleges and Universities. 7% of membership fees paid go towards lobbying efforts. 68120443 12216364 8785427 1026383 949762 87146089 67948300 1952921 2727691 919253 3589216 68120443 70249099 4377275 -4755201 1138173 784700 67948300 61666559 2118683 8128852 874730 790265 70249099 61089032 1668019 461113 697203 854402 61666559 0.4925 0.5075 0.0 false true true 6599627 6599627 211545778 78106241 133439537 20857723 11935488 8922235 13866800 2125770 11741030 160702429 Deposits 77615 Operating Lease right of use Asset 2084560 Financing Lease right of use Asset 146714 Due from related organization 11584557 Shared Equity Participation Agreements 6613847 Trust and annuities 1506 20508799 Payable to related exempt organization Financing lease right of use obligations 132179 Operating lease right of use obligations 2084560 Other liabilities 2216739 Schedule D, Part V, Line 4 Intended uses of endowment funds Endowment funds are held by Point Loma Nazarene University Foundation, a related tax-exempt organization. The endowment funds are maintained to provide scholarships and support the general operations of the Foundation and University. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Published annually in the San Diego Union-Tribune. Additionally, the organization publicized its racially nondiscriminatory policy on the homepage of its website in a manner reasonably expected to be noticed by visitors after the end of the tax year. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University receives funding from the federal government and as a result is required to comply with various regulations related to those funding programs. East Asia and the Pacific 0 0 Program Services Mission trips 68263 South America 0 0 Program Services Mission trips 25350 Central America and the Caribbean 0 0 Program Services Mission trips 32348 South Asia 0 0 Program Services Mission Trips 17245 Sub-Saharan Africa 0 0 Program Services Mission Trips 31099 0 0 0 0 0 0 174305 0 174305 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X X X true PhilanthroCorp Inc 111 S Teton St Colorado Springs CO 80903 Planned Giving Services false 0 16000 -16000 0 16000 -16000 CA Men's Basketball Golf Outing 19800 15500 4300 8762 Golf Classic 15250 8050 7200 12072 3 17639 8888 8751 9215 52689 32438 20251 30049 30049 -9798 Schedule G, Part I, Line 2b(iv) The amount paid to PhilanthroCorp was a retainer. No gross receipts were directly generated from the services provided. true Student Scholarships/Awards 2261 43339548 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The University awards grants, scholarships, and student loans based on various predefined criteria. Students must qualify for the assistance. Student enrollment and continuing eligibility are verified on an ongoing basis. Amounts are applied directly to student accounts, and no cash changes hands. X X true true X X X false false false false false false false true false Robert Brower President 380253 0 764 0 10203 0 26814 0 23063 0 441097 0 0 0 Joseph D LaLuzerne VP of Finance 213794 0 701 0 1706 0 17588 0 42069 0 275858 0 0 0 Kerry Fulcher Provost 237682 0 764 0 334 0 14644 0 34083 0 287507 0 0 0 Jeff Bolster VP of University Services 131758 0 738 0 29204 0 13567 0 98315 0 273582 0 0 0 Daniel Bothe Department Chair 171449 0 757 0 15539 0 13494 0 12089 0 213328 0 0 0 Jim Daichendt Vice Provost 162607 0 832 0 4898 0 5764 0 31128 0 205229 0 0 0 Maria Zack Department Chair 136215 0 754 0 48782 0 15217 0 1065 0 202033 0 0 0 Holly Irwin Vice Provost 162384 0 844 0 409 0 14281 0 23015 0 200933 0 0 0 Corey Fling Chief Information Officer 175333 0 754 0 30 0 14676 0 1651 0 192444 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. The VP for University Services met the qualifications for and received a ministerial housing allowance during the tax year. Schedule J, Part I, Line 1a Payments for business use of personal residence The University reimburses Dr. Brower, President, for the cost of house cleaning or landscaping expenses when his residence is used for University business. These amounts are not included in taxable income. Schedule J, Part I, Line 7 Non-fixed payments Discretionary bonuses were awarded to employees based on their full-time equivalency. These bonuses were approved by the Board. A California Municipal Finance Authority 201563466 000000000 2020-08-27 64837500 Fixed rate loan - Refinance of the 5/1/14 Bonds false false false B California Municipal Finance Authority 201563466 000000000 2022-10-11 14962500 Variable rate construction loan false false false A 4910104 64837500 278758 22550445 42008297 2018 true false true true B 14962500 10320929 4641571 false false false A false false true true false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false true false false false false false false true B false true false false true false false false true A true B true 63721 Scholarships Tuition Assistance Alisha Brower Family of Robert Brower, President 47126 Employment false Stephanie Matthews Family of Doug Pierce, Trustee 111208 Employment false X 1 500 Cost X 4770 Cost X 4 658645 Other - high/low average X Equipment 1 2990 Cost 0 false true false Schedule M, Part I The number of contributions represents the number of contributions received, not the number of items donated. Form 990, Part VI, Line 15 Process for determining compensation EACH YEAR AT THE SPRING BOARD MEETING OF THE UNIVERSITY'S BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE OF THE BOARD RECEIVES A REPORT IN EXECUTIVE SESSION FROM THE ASSOCIATE VICE PRESIDENT FOR HUMAN RESOURCES WHICH COMPARES THE SALARIES OF THE UNIVERSITY PRESIDENT AND SENIOR ADMINISTRATORS (THE ADMINISTRATIVE CABINET) TO SALARIES FOR SIMILAR POSITIONS USING FOUR DIFFERENT SALARY SURVEYS. FOLLOWING DISCUSSION OF THIS INFORMATION, THE EXECUTIVE COMMITTEE TAKES ACTION TO SET THE SALARIES OF THE PRESIDENT AND ADMINISTRATIVE CABINET FOR THE FOLLOWING YEAR, SUBJECT TO APPROVAL OF THE FULL BOARD, AND RECORDS THIS ACTION IN THE MINUTES OF ITS MEETING. Form 990, Part VI, Line 1a Executive Committee: The governing board has an Executive Committee which, with several specific exceptions, has the authority to act for the board on all matters should the Executive Committee determine that it would be imprudent to wait for the next board meeting to take action. The committee is composed of the chairs of the standing committees (except for the audit and risk management committees), the University President, the President of the PLNU Foundation, and the officers of the board (the Chair, Vice Chair, and Secretary.) The board, through its policy manual and various adopted resolutions, has delegated specific levels of responsibility and authority to the University President in order to enable him and others at the University to make timely operational decisions. The President works with an administrative cabinet that has been hired by the President and approved by the board in carrying out his delegated responsibilities and in operating the University on a day to day basis. The President's Cabinet consists of Robert Brower, President; Joe LaLuzerne, Chief Financial Officer; Kerry Fulcher, Provost; Mary Paul, Vice President for Student Life and Formation; Jeff Bolster, Vice President for University Services; and Kelly Smith, Vice President for University Advancement. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm, reviewed in detail by the finance team, and distributed to the board of trustees prior to being filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Conflict of interest statements are completed annually by all members of the governing body, as well as officers and key employees. The statements are reviewed by the Chairman of the Audit Committee of the Board of Trustees. The finance team also monitors all transactions for potential conflicts of interest. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 19 Required documents available to the public The organizing documents, conflict of interest policy, and the financial statements are available upon request. Point Loma Nazarene University Foundation 3900 Lomaland Drive San Diego CA 92106 953948691 Support Point Loma Nazarene University CA 501(c)(3) Type I Point Loma Nazarene University true Charitable Remainder Trust (3) Hold assets and remit income to University CA Point Loma Nazarene University true Charitable Remainder Unitrust (4) Hold assets and remit income to University CA Point Loma Nazarene University true Pooled Income Fund (4) Hold assets and remit income to University CA Point Loma Nazarene University true false false true false false false false false false false false false false true true false false false false