2022-03-09T12:11:39-06:00 2021-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2020-07-01 364682140 Los Angeles Pacific University LOSA 6268153887 300 N Lone Hill Ave No 200 San Dimas CA 91773 John Reynolds President and CEO 6268153887 2022-03-09 1 John Reynolds 999009999 Ted R Batson Jr P00721951 5055022746 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z John Reynolds 300 N Lone Hill Ave No 200 San Dimas CA 91773 22947441 0 X www.lapu.edu X 2011 CA An evangelical Christian university with a strong, clear, unswervingly worldview. 10 8 258 9 0 0 77696 1116433 21321481 21821551 95054 9457 0 0 21494231 22947441 295765 924033 0 0 11961087 12776824 0 0 0 11645830 11452519 23902682 25153376 -2408451 -2205935 14564356 10723134 6621231 4985944 7943125 5737190 Los Angeles Pacific University exists to deliver high quality, accessible Christ-centered education to learners everywhere. 0 0 16793008 924033 21821551 Tuition & Fees: 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. 16793008 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 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 3453 0 1 258 1 0 1 HK 0 0 0 0 0 0 0 0 0 0 X 10 8 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 No 200 San Dimas CA 91773 John C Reynolds President and CEO 40.00 X X 359353 0 31665 Melanie Humphreys Board Chair 1.00 X 0 0 0 Dr Paul Ferguson Director 1.00 40.00 X 0 443359 102163 Jenna Schuette Talbot Director 1.00 X 0 0 0 Dan Fachner Director 1.00 1.00 X 0 0 0 Leonard Moon Director 1.00 X 0 0 0 Margaret Bailey Director 1.00 X 0 0 0 Rick Rekedal Director 1.00 X 0 0 0 Richard Osborn Director 1.00 X 0 0 0 Lila Jenkens Director 1.00 X 0 0 0 Hal Conklin part year Director 1.00 X 0 0 0 Mark S Dickerson Secretary Risk Compliance Officer 4.00 40.00 X 15609 379951 5783 Hilda Hovsepian Vice President/CFO 40.00 X 159521 0 33343 Frank Rojas Executive Vice President/COO 40.00 X 231185 0 38576 Craig Brewer Academic Dean 40.00 X 140024 0 29112 Wayne Herman Vice President Chief Academic Officer 40.00 X 148362 0 32312 Jared Robison Director of IT 40.00 X 132481 0 9769 Lisa Phillips Assistant Dean 40.00 X 115161 0 4947 1301696 823310 287670 9 0 1 0 Brand Value Accelerator LLC 600 West Broadway Ste 450 San Diego CA 92101 Advertising 4044544 Media Eye Inc 78-365 Hwy 111 Ste 187 La Quinta CA 92253 Advertising 1267451 ADP PO Box 842854 Sandy UT 84070 Payroll Services 215235 Jenzabar Inc PO Box 55018 Boston MA 02205 ERP Software 176426 Salesforce 415 Mission St 3rd Floor San Francisco CA 94105 Software 170296 8 740933 375500 1116433 Tuition and Fees 611600 21794280 21794280 Other Program Services 611600 27271 27271 21821551 9457 9457 22947441 21821551 0 9457 924033 924033 770197 770197 9817350 8247393 1569957 296520 232093 64427 1054419 837916 216503 838338 674807 163531 117687 117687 37335 37335 519 519 674876 332269 342607 5266478 5204139 62339 157664 7270 150394 741444 174285 567159 935226 935226 11463 5165 6298 165994 109985 56009 APU Shared Services Fee 3000000 3000000 Bad Debt 214287 214287 General Operating 129546 43653 85893 25153376 16793008 8360368 0 11580400 7909759 2353890 2149221 280469 458133 1810887 1604866 345363 206021 4234 0 14564356 10723134 2131180 1207482 4115051 3769978 375000 0 8484 6621231 4985944 X 7943125 5737190 7943125 5737190 14564356 10723134 -2205935 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 1 519 519 0 Part II-B, Line 1: LAPU pays annual membership dues to the Association of Independent California Colleges & Universities (AICCU.) A portion of those dues are used for lobbying purposes. 30379 17248 13131 1780508 1587618 192890 206021 Due to APU 8484 8484 22023408 0 22023408 924033 924033 22947441 24229343 0 24229343 924033 924033 25153376 Part XI, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue 924,033. Part XII, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue 924,033. 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 2020/2021 but was reinstated in 2021/2022 for reasons unrelated to questions listed above. 1 Scholarships 1455 924033 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 1 0 0 0 0 0 0 1 0 Dr Paul Ferguson Director 0 434359 0 0 0 9000 0 3102 0 99100 0 545561 0 0 Mark S Dickerson Secretary Risk Compliance Officer 15609 161502 0 0 0 218449 0 5419 0 364 15609 385734 0 0 John C Reynolds President and CEO 290753 0 59000 0 9600 0 14250 0 19442 0 393045 0 0 0 Frank Rojas Executive Vice President/COO 221185 0 10000 0 0 0 10748 0 28237 0 270170 0 0 0 Hilda Hovsepian Vice President/CFO 157921 0 1600 0 0 0 8214 0 25502 0 193237 0 0 0 Wayne Herman Vice President Chief Academic Officer 146912 0 1450 0 0 0 7756 0 24923 0 181041 0 0 0 Craig Brewer Academic Dean 138624 0 1400 0 0 0 6418 0 22959 0 169401 0 0 0 Part I, Line 4a Mark Dickerson, LAPU Secretary and Risk Compliance Officer, was paid severance by related party Azusa Pacific University in the amount of $217,653.67 for his services as APU Counsel to the President (which ended July 2020.) 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 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