2023-03-08T13:05:26-06:00 2022-06-30 363990892 Capin Crouse LLP 3200 Guasti Road Suite 230 Ontario CA 91761 990 2021-07-01 364682140 Los Angeles Pacific University LOSA 6268153887 300 N Lone Hill Ave 200 San Dimas CA 91773 John Reynolds President and CEO 6268153887 2023-03-08 1 John Reynolds 999009999 Ted R Batson Jr P00721951 5055022746 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z John Reynolds 300 N Lone Hill Ave 200 San Dimas CA 91773 22573438 0 X www.lapu.edu X 2011 CA An evangelical Christian university with a strong, clear, unswervingly worldview. 11 9 271 13 0 0 1116433 1106610 21821551 21250629 9457 -18083 0 -83065 22947441 22256091 924033 1295233 0 0 12776824 12304275 0 0 0 11452519 9477592 25153376 23077100 -2205935 -821009 10723134 9808233 4985944 4892052 5737190 4916181 Los Angeles Pacific University exists to deliver high quality, accessible Christ-centered education to learners everywhere. 0 0 16675662 1295233 21250629 Tuition: Integrating cultural, philosophical and theological diversity throughout the curriculum Los Angeles Pacific University offers two associate degree programs, ten bachelor programs and five graduate degree programs. 16675662 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3337 0 1 271 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Hilda Hovsepian 6262680323 300 N Lone Hill Ave 200 San Dimas CA 91773 John C Reynolds President and CEO 40.00 X X 423363 0 29669 Margaret Bailey Director 1.00 X 0 0 0 Andrew Barton Director 1.00 40.00 X 0 178622 29361 Melanie Humphreys Board Chair 1.00 X 0 0 0 Lila Jenkens Director 1.00 X 0 0 0 Leonard Moon Director 1.00 X 0 0 0 Richard Osborn Director 1.00 X 0 0 0 Rick Rekedal Director 1.00 X 0 0 0 Jenna Schuette Talbot Director 1.00 X 0 0 0 Robert Tiede Director 1.00 1.00 X 0 0 0 Joyce Williams Director 1.00 X 0 0 0 Dr Paul Ferguson part year Director 1.00 40.00 X 0 358460 26715 Mark S Dickerson Secretary Risk Compliance Officer 4.00 X 20722 0 0 Hilda Hovsepian Vice President/CFO 40.00 X 177302 0 35438 Frank Rojas Executive Vice President/COO 40.00 X 261387 0 41173 Craig Brewer Assistant Dean 40.00 X 130705 0 28391 Wayne Herman Vice President Chief Academic Officer 40.00 X 165483 0 34191 Jared Robison Director of IT 40.00 X 130701 0 81643 Gordon Jorgenson Assistant Dean 40.00 X 132870 0 30946 1442533 537082 337527 20 0 1 0 Brand Value Accelerator LLC 600 West Broadway Ste 450 San Diego CA 92101 Advertising 4098349 Media Eye Inc 78-365 Hwy 111 Ste 187 La Quinta CA 92253 Advertising 1319934 Jenzabar Inc PO Box 55018 Boston MA 02205 Payroll Services 235070 ADP PO Box 842854 Sandy UT 84070 ERP Software 183843 Salesforce 415 Mission St 3rd Floor San Francisco CA 94105 Software 118270 6 1106110 500 1106610 Tuition and Fees 611600 21185225 21185225 Other Program Services 611600 65404 65404 21250629 206709 289774 -83065 -83065 -83065 9490 27573 -18083 -18083 -18083 22256091 21250629 0 -101148 1295233 1295233 526372 526372 9667148 7836629 1830519 290920 214322 76598 1037809 824817 212992 782026 619007 163019 31852 31852 40565 40565 594118 320317 273801 5230049 5213601 16448 160333 7909 152424 771817 182162 589655 609928 609928 34922 17520 17402 126486 99830 26656 APU Shared Services Fee 1500000 1500000 Bad Debt 258034 258034 General Operating 119488 44315 75173 23077100 16675662 6401438 0 7909759 6557052 2149221 2471382 458133 603255 1774891 1610158 206021 164733 0 11811 10723134 9808233 1207482 1178776 3769978 3713276 8484 0 4985944 4892052 X 5737190 4916181 5737190 4916181 10723134 9808233 -821009 0 X 0 1 X 1 0 X X 1 Azusa Pacific University 951744369 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 874 874 0 Part II-B, Line 1: 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 20888 9491 1744512 1589270 155242 164733 20960858 0 20960858 1295233 1295233 22256091 21781867 0 21781867 1295233 1295233 23077100 Part XI, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue 1,295,233. Part XII, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue 1,295,233. 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 Schedule E, Part I, Line 3 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 Currently the University has not solicited contributions nor conducted campaigns. Schedule E, Part I, Line 6 Line 6a - LAPU received Federal Supplemental Educational Opportunity Grant funding and HEERF grant funding. Line 6b - LAPU lost its Cal Grant eligibility in academic year 20/21 but was reinstated in 21/22 for reasons unrelated to questions listed above. 1 Scholarships 2903 1295132 Part I, Line 2: Grant funds consist mainly of institutional discounts for students of Los Angeles Pacific University. The scholarships are applied directly to students' accounts, and no cash changes hands. X X 0 0 0 0 0 0 0 1 0 John C Reynolds President and CEO 354763 0 59000 0 9600 0 11301 0 20395 0 455059 0 0 0 Dr Paul Ferguson part year Director 0 350960 0 0 0 7500 0 26715 0 0 0 385175 0 26715 Frank Rojas Executive Vice President/COO 243587 0 16000 0 1800 0 11892 0 29760 0 303039 0 0 0 Hilda Hovsepian Vice President/CFO 172302 0 5000 0 0 0 8953 0 26859 0 213114 0 0 0 Jared Robison Director of IT 127549 0 3152 0 0 0 6487 0 75467 0 212655 0 0 0 Andrew Barton Director 0 177764 0 0 0 858 0 29361 0 0 0 207983 0 29361 Wayne Herman Vice President Chief Academic Officer 160483 0 5000 0 0 0 8580 0 25978 0 200041 0 0 0 Gordon Jorgenson Assistant Dean 130870 0 2000 0 0 0 6154 0 25036 0 164060 0 0 0 Craig Brewer Assistant Dean 128505 0 2200 0 0 0 5894 0 22762 0 159361 0 0 0 Part I, Line 7 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, Section A, line 6 Los Angeles Pacific University (LAPU) has one class of members consisting of Azusa Pacific University. Form 990, Part VI, Section A, line 7a 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, Section A, line 7b 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, Section B, line 11b 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, Section B, line 12c Annually, the Office of the General Counsel 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, Section B, line 15 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, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. 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) Line 2 N/A 0 Amigos de Ejido AC C/O Jose Luis Perez Rocha Avenida Tijuana MX 22320 Real estate MX 501(c)(3) N/A 0 Azusa Ensenada S de RL de CV C/O Jose Luis Perez Rocha Avenida Tijuana MX 22320 Real Estate MX N/A 0 0 Azusa Pacific Mexicali de R L de CV C/O Jose Luis Perez Rocha Avenida Tijuana MX 22320 Real Estate MX N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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.