2021-03-08T12:47:06-06:00 2020-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2019-07-01 364682140 Los Angeles Pacific University LOSA 6268153887 300 N Lone Hill Ave No 200 San Dimas CA 91773 John Reynolds President and CEO 6268153887 2021-03-08 1 Ted R Batson Jr P00721951 7145770988 2019 2022-09-23 18:48:47Z John Reynolds 300 N Lone Hill Ave No 200 San Dimas CA 91773 21494231 0 X www.lapu.edu X 2011 CA An evangelical Christian university with a strong, clear, unswervingly worldview. 10 8 299 11 0 0 38943 77696 24458125 21321481 80529 95054 0 0 24577597 21494231 622417 295765 0 0 13737013 11961087 0 0 0 7792472 11645830 22151902 23902682 2425695 -2408451 16657551 14564356 6305975 6621231 10351576 7943125 Los Angeles Pacific University exists to deliver high quality, accessible Christ-centered education to learners everywhere. 0 0 15331590 295765 21321481 Tuition & FeesIntegrating cultural, philosophical, and theological diversity throughout the curriculum, Los Angeles Pacific University offers three certificate programs, two associate degree programs, eleven bachelor programs, and four graduate degree programs. 15331590 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 1 0 0 0 0 0 0 0 0 1 0 0 0 1 3247 0 1 299 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 295702 0 35886 Dr Paul Ferguson Director 1.00 40.00 X 0 273721 57434 Frank Rojas Executive Vice President & COO 40.00 X 208664 0 41516 Mark S Dickerson Secretary 1.00 40.00 X 0 224853 5073 John C Jennings Secretary (Part Year) 1.00 40.00 X 0 188420 20224 Craig Brewer Academic Dean 40.00 X 154051 0 31260 Wayne Herman Vice President/Chief Academic Officer 40.00 X 135973 0 32491 Hilda Hovsepian Vice President & CFO 40.00 X 117180 0 32938 Gordon Jorgenson Assistant Dean 40.00 X 111504 0 30060 Lisa Phillips Assistant Dean 40.00 X 110710 0 6115 Melanie Humphreys Board Chair 1.00 X 0 0 0 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 Hal Conklin Director 1.00 X 0 0 0 1133784 686994 292997 7 0 1 0 Brand Value Accelerator LLC 600 West Broadway Ste 450 San Diego CA 92101 Advertising 3263041 Media Eye Inc 78-365 Hwy 111 Ste 187 La Quinta CA 92253 Advertising 826883 Katana LLC 225 Broadway Ste 430 San Diego CA 92101 Advertising 476570 Jenzabar Inc PO Box 55018 Boston MA 02205 ERP Software 229372 ADP PO Box 842854 Sandy UT 84070 Payroll Services 225111 8 77696 77696 Tuition and Fees 611600 21261715 21261715 Other Program Services 611600 59766 59766 21321481 95054 95054 21494231 21321481 0 95054 295765 295765 527891 527891 9348518 7511521 1836997 279944 222213 57731 1037222 821960 215262 767512 608962 158550 118853 118853 35815 35815 519 519 765038 398723 366315 5165645 5134507 31138 139904 10949 128955 743750 105604 638146 1120318 128 1120190 38430 27137 11293 219824 145652 74172 APU Shared Services Fee 3000000 3000000 General Operating 154015 48469 105546 Bad Debt 143719 143719 23902682 15331590 8571092 0 11526084 11580400 2749505 2353890 1823179 280469 1799422 1454059 558783 345363 0 4234 16657551 14564356 1882485 2131180 3998062 4115051 375000 375000 50428 0 6305975 6621231 X 10351576 7943125 10351576 7943125 16657551 14564356 -2408451 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 13608 16771 1769043 1440451 328592 345363 21198466 0 21198466 295765 295765 21494231 23606917 0 23606917 295765 295765 23902682 Part XI, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue 295,765. Part XII, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue 295,765. 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The University currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exemption found in Rev. Proc. 75-50 section 4.03(2)(b). Schedule E, Part I, Line 4 Currently the University has not solicited contributions nor conducted campaigns. Schedule E, Part I, Line 6 LAPU receives Federal Supplemental Educational Opportunity Grant funding. 1 Scholarships 765 295765 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 1 1 X X X 0 0 0 0 0 0 0 1 0 John C Reynolds President and CEO 283152 0 2950 0 9600 0 18310 0 18998 0 333010 0 0 0 Dr Paul Ferguson Director 0 264467 0 0 0 9254 0 9261 0 48811 0 331793 0 0 Frank Rojas Executive Vice President & COO 206578 0 2086 0 0 0 13759 0 28210 0 250633 0 0 0 Mark S Dickerson Secretary 0 214008 0 0 0 10845 0 4382 0 1198 0 230433 0 0 John C Jennings Secretary (Part Year) 0 184805 0 0 0 3615 0 3826 0 16849 0 209095 0 0 Craig Brewer Academic Dean 152651 0 1400 0 0 0 9235 0 22387 0 185673 0 0 0 Wayne Herman Vice President/Chief Academic Office 134523 0 1450 0 0 0 9425 0 23439 0 168837 0 0 0 Hilda Hovsepian Vice President & CFO 115580 0 1600 0 0 0 7581 0 25764 0 150525 0 0 0 Part I, Line 1a Health/Social Club Dues/Initiation Fees: LAPU paid for a country club membership to the Glendora Country Club to be used for bona fide business purposes. The membership was primarily for the President, John Reynold's use but was also utilized by other members of the management team. This benefit was not included as taxable compensation. Part I, Line 7 Employees were awarded discretionary bonuses during the fiscal 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. 1350 Discounted tuition Tuition assistance 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 Kenexa and CUPA (College and University Professional Association) 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 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1