AZUSA PACIFIC UNIVERSITY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: AZUSA PACIFIC UNIVERSITY (EIN 95-1744369)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-03-12
IRS object ID: 202120719349301117
Schema version: 2019v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-03-12T12:31:27-06:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	363990892	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Capin Crouse LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3050 Saturn Street Suite 104	AddressLine1Txt
City	Brea	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92821	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	951744369	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Azusa Pacific University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AZUS	BusinessNameControlTxt
Phone	6268156000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 E Alosta Avenue	AddressLine1Txt
City	Azusa	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	917027000	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Alanna Cajthaml	PersonNm
Person Title	VP for Finance & Business/CFO	PersonTitleTxt
Phone	6268156000	PhoneNum
Signature	2021-03-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Ted R Batson Jr	PreparerPersonNm
PTIN	P00721951	PTIN
Phone	7145770988	PhoneNum

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Dr Paul Ferguson	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 E Alosta Avenue	AddressLine1Txt
City	Azusa	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	917027000	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$368,811,956	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.apu.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1947	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	To advance the work of God in the world through academic excellence in higher education.	ActivityOrMissionDesc
Voting Members Governing Body	19	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	5067	TotalEmployeeCnt
Total Volunteers	1500	TotalVolunteersCnt
Total Gross UBI	$523,181	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$11,632,471	PYContributionsGrantsAmt
CY Contributions Grants	$13,293,298	CYContributionsGrantsAmt
PY Program Service Revenue	$299,216,567	PYProgramServiceRevenueAmt
CY Program Service Revenue	$284,612,121	CYProgramServiceRevenueAmt
PY Investment Income	$9,080,604	PYInvestmentIncomeAmt
CY Investment Income	-$3,395,043	CYInvestmentIncomeAmt
PY Other Revenue	$7,716,486	PYOtherRevenueAmt
CY Other Revenue	$3,567,215	CYOtherRevenueAmt
PY Total Revenue	$327,646,128	PYTotalRevenueAmt
CY Total Revenue	$298,077,591	CYTotalRevenueAmt
PY Grants And Similar Paid	$89,075,002	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$80,167,931	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$158,501,854	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$147,940,902	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$50,268	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$42,500	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,738,695	CYTotalFundraisingExpenseAmt
PY Other Expenses	$73,374,380	PYOtherExpensesAmt
CY Other Expenses	$76,436,299	CYOtherExpensesAmt
PY Total Expenses	$321,001,504	PYTotalExpensesAmt
CY Total Expenses	$304,587,632	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,644,624	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$6,510,041	CYRevenuesLessExpensesAmt
Total Assets BOY	$354,808,843	TotalAssetsBOYAmt
Total Assets EOY	$352,158,662	TotalAssetsEOYAmt
Total Liabilities BOY	$184,395,690	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$192,172,775	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$170,413,153	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$159,985,887	NetAssetsOrFundBalancesEOYAmt
Mission	APU is an evangelical Christian community of disciples and scholars who seek to advance the work of God through academic excellence in liberal arts and professional programs of higher education that encourage development of a Christian perspective of truth and life.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$248,886,884	ExpenseAmt
Grant	$79,328,188	GrantAmt
Revenue	$255,827,074	RevenueAmt
Desc	Tuition & Fees:Azusa Pacific University is an evangelical Christian community of disciples and scholars who seek to advance the work of God in the world through academic excellence in liberal arts and professional programs of higher education that encourage students to develop a Christian perspective of truth and life. With 61 bachelor's degrees, 45 master's degrees, 24 certificates, 12 credentials, 8 doctoral programs, and 2 associate's degrees, the University offers its more than 9,900 students a quality education on campus, online, and at seven regional centers throughout Southern California.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$13,083,700	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$28,073,154	RevenueAmt
Desc	Auxiliary Enterprises & Other Program Revenue: The University provides, in addition to quality instruction, student life programs, facilities for the students, and activities to further promote the educational experience of students at the University.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$126,355	ExpenseAmt
Grant	$839,743	GrantAmt
Revenue	$188,712	RevenueAmt
Desc	Outreach Ministries:Outreach Ministries help the University fulfill its mission of advancing the work of God in the world and encouraging students to develop a Christian perspective of truth and life. The Institute for Outreach Ministries facilitates trips to other countries.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$262,096,939	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	12151	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	5067	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	19	GoverningBodyVotingMembersCnt
Independent Voting Member	16	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Alanna Cajthami	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6268156000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 East Alosta Avenue	AddressLine1Txt
City	Azusa	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91702	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Key EmployeeKeyEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
Jon R Wallace
Former President & Trustee	0.00	0.00	Yes (X)	$895,417	$0	$41,309
Dr David Bixby
Exec VP Advancement	40.00			$303,632	$0	$86,101	Yes (X)
Dr Mark Stanton
Provost (Part year)	40.00			$227,849	$0	$121,202		Yes (X)
Dr Paul Ferguson
President & Trustee	40.00	1.00		$273,721	$0	$57,434			Yes (X)	Yes (X)
Mark S Dickerson
Counsel to the President (Part Year)	40.00	1.00		$224,853	$0	$5,073				Yes (X)
Dr John Thornton
Chair - School of Accounting	40.00			$188,403	$0	$33,470	Yes (X)
Corbin Hoornbeek
VP Advancement	40.00			$160,727	$0	$53,382		Yes (X)
Robert Roller
Former Key Employee	0.00	0.00	Yes (X)	$183,481	$0	$27,247
Dr Anita Fitzgerald Henck
Dean - School of Education	40.00			$198,507	$0	$10,388		Yes (X)
John C Jennings
VP-University Integrity & General Counsel	40.00	1.00		$188,420	$0	$20,224				Yes (X)
Heather Petridis
VP For Enrollment Management	40.00			$163,938	$0	$42,323		Yes (X)
Dr Robert K Welsh
Dean of BAS	40.00			$188,657	$0	$14,746		Yes (X)
Dr David Weeks
Dean- Honors College	40.00			$178,758	$0	$22,387		Yes (X)
Dr Aja Lesh
Dean- School Of Nursing	40.00			$179,634	$0	$14,746		Yes (X)
Donald Davis
Vice President/CIO	40.00			$146,743	$0	$39,994				Yes (X)
David Peck
VP University Relations	40.00			$141,870	$0	$44,563	Yes (X)
Dr Stephen P Johnson
Dean - College of Music & Arts	40.00			$163,010	$0	$20,051		Yes (X)
Dr Robert Duke
Dean - APU Seminary	40.00			$160,888	$0	$22,055		Yes (X)
Dr Todd Emerson
Medical Director	40.00			$160,870	$0	$18,982	Yes (X)
Vicky Bowden
Vice Provost	40.00			$161,828	$0	$14,517	Yes (X)
Ross Allen
VP for Finance & Business/CFO (Part Year)	40.00			$167,446	$0	$0				Yes (X)
Shino Simmons
VP of Student Affairs	40.00			$153,543	$0	$9,407		Yes (X)
Alanna Cajthaml
CFO-VP Of Finance & Business Strategy	40.00			$81,333	$0	$8,297				Yes (X)
Larry Acosta
Trustee	1.00			$24,545	$0	$0			Yes (X)
David Poole
Chair	1.00			$0	$0	$0			Yes (X)	Yes (X)
Thomas Miller
Vice Chair	1.00			$0	$0	$0			Yes (X)	Yes (X)
Ray Johnston
Vice Chair (Part Year)	1.00			$0	$0	$0			Yes (X)	Yes (X)
Evan Collins
Secretary	1.00			$0	$0	$0			Yes (X)	Yes (X)
Sally Colace
Trustee	1.00			$0	$0	$0			Yes (X)
Dan Fachner
Trustee	1.00	1.00		$0	$0	$0			Yes (X)
Lynette Ilertson
Trustee	1.00			$0	$0	$0			Yes (X)
Elizabeth Maring
Trustee	1.00			$0	$0	$0			Yes (X)
Cathy McIntyre
Trustee	1.00			$0	$0	$0			Yes (X)
Lucie Moore
Trustee	1.00			$0	$0	$0			Yes (X)
Steve Perry
Trustee	1.00			$0	$0	$0			Yes (X)
Sally Segerstrom
Trustee	1.00			$0	$0	$0			Yes (X)
Ava Siwek
Trustee	1.00			$0	$0	$0			Yes (X)
Albert Tate
Trustee	1.00			$0	$0	$0			Yes (X)
Larry Walkemeyer
Trustee	1.00			$0	$0	$0			Yes (X)
Dr Nick Yphantides
Trustee	1.00			$0	$0	$0			Yes (X)
Tim Stripe
Trustee	1.00			$0	$0	$0			Yes (X)
Greg Esgar
Trustee	1.00			$0	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$4,918,073	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$727,898	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	203	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Bon Appetit
PO Box 50196	Los Angeles	CA	90074	Professional Services	$3,881,680
HMC Construction Inc
1461 E Cooley Dr 230	Colton	CA	92324	General Contractor	$3,788,848
Omninet Mission Center LLC
9420 Wilshire Blvd 4th Floor	Beverly Hills	CA	90212	Property Leasing Agent	$1,434,814
Media Eye Inc
1223 Wilshire Blvd Ste 265	Santa Monica	CA	90403	Advertising & Media	$1,028,642
Foothill Technology Center LLC
602 E Huntington Dr Ste D	Monrovia	CA	91016	Property Leasing Agent	$932,511

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	68	CntrctRcvdGreaterThan100KCnt
Fundraising	$925,563	FundraisingAmt
Government Grants	$7,712,818	GovernmentGrantsAmt
All Other Contributions	$4,654,917	AllOtherContributionsAmt
Noncash Contributions	$427,905	NoncashContributionsAmt
Total Contributions	$13,293,298	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Tuition & fees	611600	$255,827,074	$255,827,074
Auxiliary revenue	611600	$13,693,291	$13,170,110	$523,181
Inventory Sales	611600	$9,673,761	$9,673,761
Other Program Revenue	611600	$5,229,283	$5,229,283
Outreach ministries	611600	$188,712	$188,712

Field	Value	IRS element (for citing)
Total Program Service Revenue	$284,612,121	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$210,037	TotalRevenueColumnAmt
Exclusion	$210,037	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,463,977	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$821,704	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$642,273	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$642,273	TotalRevenueColumnAmt
Exclusion	$642,273	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$65,113,612	SecuritiesAmt
Other	$1,118,851	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$69,503,874	SecuritiesAmt
Other	$333,669	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$4,390,262	SecuritiesAmt
Other	$785,182	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$3,605,080	TotalRevenueColumnAmt
Exclusion	-$3,605,080	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$60	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$925,563	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$75,118	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$75,058	TotalRevenueColumnAmt
Exclusion	-$75,058	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	LAPU Shared Svcs Fee	Desc
Business	900099	BusinessCd
Total Revenue Column	$3,000,000	TotalRevenueColumnAmt
Exclusion	$3,000,000	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,000,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$298,077,591	TotalRevenueColumnAmt
Related Or Exempt Func Income	$284,088,940	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$523,181	UnrelatedBusinessRevenueAmt
Exclusion	$172,172	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$79,328,188	TotalAmt
Program Services	$79,328,188	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$839,743	TotalAmt
Program Services	$839,743	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$3,560,507	TotalAmt
Program Services	$813,961	ProgramServicesAmt
Management And General	$2,316,802	ManagementAndGeneralAmt
Fundraising	$429,744	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$1,183,278	TotalAmt
Program Services	$1,117,373	ProgramServicesAmt
Management And General	$65,905	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$114,793,624	TotalAmt
Program Services	$102,755,722	ProgramServicesAmt
Management And General	$9,765,435	ManagementAndGeneralAmt
Fundraising	$2,272,467	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,849,977	TotalAmt
Program Services	$2,447,775	ProgramServicesAmt
Management And General	$328,682	ManagementAndGeneralAmt
Fundraising	$73,520	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$17,432,072	TotalAmt
Program Services	$15,349,077	ProgramServicesAmt
Management And General	$1,830,530	ManagementAndGeneralAmt
Fundraising	$252,465	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$8,121,444	TotalAmt
Program Services	$7,128,823	ProgramServicesAmt
Management And General	$814,114	ManagementAndGeneralAmt
Fundraising	$178,507	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,261,908	TotalAmt
Program Services	$20,323	ProgramServicesAmt
Management And General	$2,241,585	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$118,625	TotalAmt
Management And General	$118,625	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$42,500	TotalAmt
Fundraising	$42,500	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$296,539	TotalAmt
Management And General	$296,539	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,318,825	TotalAmt
Program Services	$2,910,106	ProgramServicesAmt
Management And General	$356,923	ManagementAndGeneralAmt
Fundraising	$51,796	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$6,895,241	TotalAmt
Program Services	$1,389,502	ProgramServicesAmt
Management And General	$5,492,467	ManagementAndGeneralAmt
Fundraising	$13,272	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,047,876	TotalAmt
Program Services	$3,723,141	ProgramServicesAmt
Management And General	$1,236,452	ManagementAndGeneralAmt
Fundraising	$88,283	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,258,823	TotalAmt
Program Services	$1,704,911	ProgramServicesAmt
Management And General	$3,416,053	ManagementAndGeneralAmt
Fundraising	$137,859	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$9,620,418	TotalAmt
Program Services	$6,711,253	ProgramServicesAmt
Management And General	$2,866,438	ManagementAndGeneralAmt
Fundraising	$42,727	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,771,339	TotalAmt
Program Services	$2,633,796	ProgramServicesAmt
Management And General	$62,882	ManagementAndGeneralAmt
Fundraising	$74,661	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$125,739	TotalAmt
Program Services	$107,851	ProgramServicesAmt
Management And General	$13,584	ManagementAndGeneralAmt
Fundraising	$4,304	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$10,495,312	TotalAmt
Program Services	$6,990,312	ProgramServicesAmt
Management And General	$3,505,000	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$13,943,333	TotalAmt
Program Services	$12,915,957	ProgramServicesAmt
Management And General	$1,027,376	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,415,500	TotalAmt
Program Services	$74,708	ProgramServicesAmt
Management And General	$2,340,792	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Cost of Goods Sold	$5,556,590	$5,500,258	$56,332
O/C Room and Board Cost	$1,001,443	$1,001,443
Electronic Resources	$786,593	$786,593
O/C Tuition Costs	$455,725	$455,725

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,066,470	TotalAmt
Program Services	$5,390,398	ProgramServicesAmt
Management And General	$599,482	ManagementAndGeneralAmt
Fundraising	$76,590	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$304,587,632	TotalAmt
Program Services	$262,096,939	ProgramServicesAmt
Management And General	$38,751,998	ManagementAndGeneralAmt
Fundraising	$3,738,695	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$13,957	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$19,089,621	BOYAmt
EOY	$21,626,826	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$605,833	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$16,049,551	BOYAmt
EOY	$19,456,532	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,249,979	BOYAmt
EOY	$1,293,580	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,407,399	BOYAmt
EOY	$1,577,188	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$389,600,152	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$194,966,751	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$202,787,995	BOYAmt
EOY	$194,633,401	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$66,503,336	BOYAmt
EOY	$83,817,445	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$32,103,080	BOYAmt
EOY	$15,118,729	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$9,417,716	BOYAmt
EOY	$9,512,900	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$5,200,166	BOYAmt
EOY	$4,502,271	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$354,808,843	BOYAmt
EOY	$352,158,662	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,675,150	BOYAmt
EOY	$13,774,207	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$4,072,503	BOYAmt
EOY	$3,748,485	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$7,582,608	BOYAmt
EOY	$13,582,701	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$122,861,109	BOYAmt
EOY	$119,120,766	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$37,204,320	BOYAmt
EOY	$41,946,616	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$184,395,690	BOYAmt
EOY	$192,172,775	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$95,362,118	BOYAmt
EOY	$89,770,969	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$75,051,035	BOYAmt
EOY	$70,214,918	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$170,413,153	BOYAmt
EOY	$159,985,887	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$354,808,843	BOYAmt
EOY	$352,158,662	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$6,510,041	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,479,705	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$6,396,930	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,353,053	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,518,533	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,895,905	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,632,471	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,293,298	CurrentTaxYearAmt
Total	$61,693,260	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,353,053	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,518,533	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,895,905	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,632,471	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,293,298	CurrentTaxYearAmt
Total	$61,693,260	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$2,697,027	SubstantialContributorsTotAmt
Public Support Total170	$58,996,233	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,006,315	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,851,323	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,530,757	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,154,497	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,674,014	CurrentTaxYearAmt
Total	$18,216,906	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$194,735	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$120,237	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$23,963	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,520	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,000,060	CurrentTaxYearAmt
Total	$3,358,515	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$83,268,681	TotalSupportAmt
Gross Receipts Rltd Activities	$1,511,635,848	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.70850	PublicSupportCY170Pct
Public Support PY170	0.67150	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule A, Part II, Line 10, Explanation of Other Income:	Gross Receipts from fundraising - 2015 Amount: $ 23,336. 2016 Amount: $ 16,205. 2017 Amount: $ 23,963. 2018 Amount: $ 19,520. 2019 Amount: $ 60. Other Income - 2015 Amount: $ 171,399. 2016 Amount: $ 104,032. 2019 Amount: $ 3,000,000.
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 the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	Yes (1)	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$4,054	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	Yes (1)	OtherActivitiesInd
Other Activities	$3,980	OtherActivitiesAmt
Total Lobbying Expenditures	$8,034	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part II-B, Line 1:	FormAndLineReferenceDesc
Explanation	Employees' time spent lobbying for or against legislation related to APU's interests. Azusa Pacific University pays annual membership dues to the Association of Independent California Colleges and Universitites (AICCU.) A portion of those dues are used for lobbying purposes.	ExplanationTxt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Assets Included	$3,341,905	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$79,262,646	BeginningYearBalanceAmt
Contributions	$683,708	ContributionsAmt
Investment Earnings Or Losses	-$673,354	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,350,064	GrantsOrScholarshipsAmt
End Year Balance	$76,922,936	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$86,913,981	BeginningYearBalanceAmt
Contributions	$1,927,370	ContributionsAmt
Investment Earnings Or Losses	$1,812,696	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$11,391,401	GrantsOrScholarshipsAmt
End Year Balance	$79,262,646	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$81,435,220	BeginningYearBalanceAmt
Contributions	$1,076,304	ContributionsAmt
Investment Earnings Or Losses	$7,373,160	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,970,703	GrantsOrScholarshipsAmt
End Year Balance	$86,913,981	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$68,714,161	BeginningYearBalanceAmt
Contributions	$2,163,791	ContributionsAmt
Investment Earnings Or Losses	$13,294,628	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,737,360	GrantsOrScholarshipsAmt
End Year Balance	$81,435,220	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$60,728,807	BeginningYearBalanceAmt
Contributions	$3,120,241	ContributionsAmt
Investment Earnings Or Losses	$7,291,379	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,426,266	GrantsOrScholarshipsAmt
End Year Balance	$68,714,161	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.29040	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.70960	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$58,012,649	OtherCostOrOtherBasisAmt
Book Value	$58,012,649	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$241,816,351	OtherCostOrOtherBasisAmt
Depreciation	$120,825,721	DepreciationAmt
Book Value	$120,990,630	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,125,934	OtherCostOrOtherBasisAmt
Depreciation	$8,340,402	DepreciationAmt
Book Value	-$214,468	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$68,346,478	OtherCostOrOtherBasisAmt
Depreciation	$56,853,664	DepreciationAmt
Book Value	$11,492,814	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,298,740	OtherCostOrOtherBasisAmt
Depreciation	$8,946,964	DepreciationAmt
Book Value	$4,351,776	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$194,633,401	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
Trust Liab. Due to Others	$9,570,432
Other Liabilities	$3,690,461
Asset Retirement Obligation	$1,370,833
Accrued Loss on Interest Rate Swap	$22,874,784
Capital Lease Obligations	$4,440,106

Field	Value	IRS element (for citing)
Total Liability	$41,946,616	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part III, Line 4:	The University's Special Collections includes five original Dead Sea Scroll fragments, a collection of rare Biblical antiquities, presidential signatures, rare clocks, rare manuscripts, and books held for public exhibition, scholarly research, preservation for future generations, and educational learning purposes.
Part V, Line 4:	Primarily scholarships.
Form 990, Schedule D, Part V, Lines 2a-2c:	In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 06/30/2020. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule E, Part I, Line 3

The University Undergraduate and Graduate Catalogues state that "Azusa Pacific University, in accordance with applicable federal and state laws and university policies, does not discriminate on the basis of race, color, national origin, sex, age, disability, medical status, or status as a veteran. The university also prohibits sexual harassment. This nondiscrimination policy covers admission, access, operation of university programs and activities, and employment. This policy is in accordance with Titles VI and VII of the Civil Rights Act of 1964, as amended; Title IX of the Educational Amendments of 1972; the Americans with Disabilities Act; and Section 504 of the Rehabilitation Act of 1973". The University currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b).

Schedule E, Part I, Line 6

The University receives Student Financial Aid awards from the U.S. Department of Education and the California Student Aid Commission. In FYE 6/30/20, the University received Higher Education Emergency Relief Funding (HEERF)from the U.S. Department of Education.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Sub-Saharan Africa	0	0	Grants to recipients in region	$800,000
North America	0	0	Grants to recipients in region	$39,743

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$839,743	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$839,743	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt
Sub-Saharan Africa	Foreign studies	$800,000	Wire Transfer
North America	Outreach Ministries	$39,743	Wire Transfer

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I, Line 2:	The primary use of the grants is for academic programs, which are reviewed on a periodic basis by the Undergraduate Provost and Associate Dean. The grants also cover the cost of room and board. APU makes bi-annual visits and receives semester reports from the local director.
Part I, line 3:	Foreign expenditures are tracked in accordance with the accrual basis of accounting using expense reports, receipts, and other appropriate documentation.
Part III Accounting Method:
Part IV, Line 3	The organization has an ownership interest in a foreign corporation in Mexico but does not meet the required thresholds for filing Form 5471.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
Crescendo Interactive Inc
110 Camino Ruiz	Camarillo	CA	93012	Consulting	0	$0	$5,500	-$5,500
Randy Huston
4345 W Chama Dr	Glendale	AZ	85310	Consulting	0	$0	$27,000	-$27,000
Marts & Lundy
160 Chubb Avenue Suite 303	Lyndhurst	NJ	07071	Consulting	0	$0	$10,000	-$10,000

Field	Value	IRS element (for citing)
Total Retained By Contractors	$42,500	TotalRetainedByContractorsAmt
Total Net To Organization	-$42,500	TotalNetToOrganizationAmt
Licensed States	AR	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	DC	LicensedStatesCd
Licensed States	NV	LicensedStatesCd
Licensed States	WA	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Dinner Rally	Event1Nm
Gross Receipts Event1	$925,623	GrossReceiptsEvent1Amt
Charitable Contri Event1	$925,563	CharitableContriEvent1Amt
Gross Revenue Event1	$60	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$18,500	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$15,518	FoodAndBeverageEvent1Amt
Entertainment Event1	$3,956	EntertainmentEvent1Amt
Other Direct Expenses Event1	$37,144	OtherDirectExpensesEvent1Amt
Other Events Total	0	OtherEventsTotalCnt
Gross Receipts Total	$925,623	GrossReceiptsTotalAmt
Charitable Contributions Tot	$925,563	CharitableContributionsTotAmt
Gross Revenue Total Events	$60	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$18,500	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$15,518	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$3,956	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$37,144	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$75,118	DirectExpenseSummaryEventsAmt
Net Income Summary	-$75,058	NetIncomeSummaryAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule G, Part I, Line 2b, Column (iv)	FormAndLineReferenceDesc
Explanation	The professional fundraising services were consulting in nature. No gross receipts were directly generated from the services provided.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships	GrantTypeTxt
Recipient	5673	RecipientCnt
Cash Grant	$79,328,188	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	The Student Financial Services Department maintains records to substantiate eligibility and election criteria for students receiving awards and scholarships. Departments maintain records of selection criteria and eligibility for recipients of stipends and other awards. All payments are uploaded to their respective categories. The business office reconciles accounts and prepares departmental and grantor reports. Awards are applied directly to student accounts and no cash changes hands.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Travel For Companions	Yes (X)	TravelForCompanionsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (22 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Jon R Wallace
Former President & Trustee	$192,700	$0	$0	$0	$702,717	$0	$0	$0	$41,774	$0	$937,191	$0	$690,783	$0
Dr David Bixby
Exec VP Advancement	$292,847	$0	$0	$0	$10,785	$0	$24,774	$0	$62,017	$0	$390,423	$0	$0	$0
Dr Mark Stanton
Provost (Part year)	$209,978	$0	$0	$0	$17,871	$0	$34,261	$0	$87,642	$0	$349,752	$0	$0	$0
Dr Paul Ferguson
President & Trustee	$264,467	$0	$0	$0	$9,254	$0	$9,261	$0	$48,811	$0	$331,793	$0	$0	$0
Mark S Dickerson
Counsel to the President (Part Year)	$214,008	$0	$0	$0	$10,845	$0	$4,382	$0	$1,198	$0	$230,433	$0	$0	$0
Dr John Thornton
Chair - School of Accounting	$184,313	$0	$0	$0	$4,090	$0	$3,749	$0	$30,172	$0	$222,324	$0	$0	$0
Corbin Hoornbeek
VP Advancement	$154,727	$0	$0	$0	$6,000	$0	$3,105	$0	$50,643	$0	$214,475	$0	$0	$0
Robert Roller
Former Key Employee	$28,360	$0	$0	$0	$155,121	$0	$526	$0	$26,986	$0	$210,993	$0	$0	$0
Dr Anita Fitzgerald Henck
Dean - School of Education	$179,227	$0	$0	$0	$19,280	$0	$3,777	$0	$7,047	$0	$209,331	$0	$0	$0
John C Jennings
VP-University Integrity & General Co	$184,805	$0	$0	$0	$3,615	$0	$3,826	$0	$16,849	$0	$209,095	$0	$0	$0
Heather Petridis
VP For Enrollment Management	$163,938	$0	$0	$0	$0	$0	$3,431	$0	$39,296	$0	$206,665	$0	$0	$0
Dr Robert K Welsh
Dean of BAS	$185,042	$0	$0	$0	$3,615	$0	$3,799	$0	$11,395	$0	$203,851	$0	$0	$0
Dr David Weeks
Dean- Honors College	$178,758	$0	$0	$0	$0	$0	$3,791	$0	$19,035	$0	$201,584	$0	$0	$0
Dr Aja Lesh
Dean- School Of Nursing	$179,285	$0	$0	$0	$349	$0	$3,799	$0	$11,388	$0	$194,821	$0	$0	$0
Donald Davis
Vice President/CIO	$146,424	$0	$0	$0	$319	$0	$3,102	$0	$37,251	$0	$187,096	$0	$0	$0
David Peck
VP University Relations	$138,255	$0	$0	$0	$3,615	$0	$2,997	$0	$41,919	$0	$186,786	$0	$0	$0
Dr Stephen P Johnson
Dean - College of Music & Arts	$163,010	$0	$0	$0	$0	$0	$3,469	$0	$16,991	$0	$183,470	$0	$0	$0
Dr Robert Duke
Dean - APU Seminary	$160,888	$0	$0	$0	$0	$0	$3,459	$0	$18,996	$0	$183,343	$0	$0	$0
Dr Todd Emerson
Medical Director	$160,837	$0	$0	$0	$33	$0	$3,411	$0	$15,973	$0	$180,254	$0	$0	$0
Vicky Bowden
Vice Provost	$157,008	$0	$0	$0	$4,820	$0	$3,360	$0	$11,544	$0	$176,732	$0	$0	$0
Ross Allen
VP for Finance & Business/CFO (Part	$163,659	$0	$0	$0	$3,787	$0	$0	$0	$387	$0	$167,833	$0	$0	$0
Shino Simmons
VP of Student Affairs	$153,543	$0	$0	$0	$0	$0	$2,927	$0	$6,848	$0	$163,318	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Part I, Line 1a

Personal Services: Dr. Paul Ferguson, President & Trustee lives in housing provided by Azusa Pacific University. The housing is provided to the President for the convenience of the school and as a condition of employment on the business premises. The fair rental value of this housing is shown as a nontaxable benefit on Schedule J Part II. The University maintains the residence since it is campus property. In FYE 6/30/20, Former President Jon R. Wallace also received a housing allowance which was not included in taxable compensation. A housing allowance is also provided to officers who are ordained ministers. Dr. Mark Stanton receives a ministerial housing allowance which was not included in taxable compensation. First Class Travel: The governing board has specifically authorized this and recognizes it as necessary and for bonafide business purpose. Those who recieved this benefit include the President, Executive Vice President, and any other approved by the President, Executive Vice President, and Provost. Travel for companions: Spousal travel approved for major donor events/ visits which are bonafide business travel authorized by board Chair for the President, and by President for other highly compensated employees. Those who recieved this benefit include the President's spouse, Executive Vice President's spouse, and any other as approved by the President, Executive Vice President, and Provost.

Part I, Lines 4a-b

Robert Roller, Dean of School of Business, was paid severance in the amount of $155,121. Jon Wallace, former President & Trustee, received a 457(f) accrual particpation in the amount of $690,753.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
California Municipal Finance Authority
A	201563466	13048TTT0	2015-04-09	$64,975,000	Refund 4/5/11 Bond	0	0	0
California Municipal Finance Authority
B	201563466	13048TTS2	2015-04-09	$72,659,749	Refund 4/5/11 Bond	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	RetiredRetiredAmt
A	$64,975,000	$225,000	$64,750,000	2008	Yes (1)	0	Yes (1)	Yes (1)
B	$72,659,749	$717,631	$71,942,118	2008	Yes (1)	Yes (1)	Yes (1)	Yes (1)	$13,325,000

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	0	0	0	0.00000	0.00000	0.00000	0	0	Yes (1)
B	0	0	0	0	0.00000	0.00000	0.00000	0	0	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
Wells Fargo Bank NA
A	0	0	Yes (1)	0	Yes (1)	Yes (1)	28.000000000000	Yes (1)	0	0	0	Yes (1)
(no name)
B	0	0	Yes (1)	0	0	0				0	0	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
Briana Pack
Family of Dean - Nursing	$121,028	Employment	0
Marissa Brash
Family of Dean - Nursing	$116,709	Employment	0
Erin Thorp
Family of Provost	$65,905	Employment	0
Stephen Martin
Family of Dean - Theology	$103,760	Employment	0
Ryan Somers
Family of Trustee	$85,122	Employment	0

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	10	ContributionCnt
Noncash Contributions Rpt F990	$415,248	NoncashContributionsRptF990Amt
Method Of Determining Revenues	High/low average	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	Sports Equipment	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$12,657	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Cost	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	1	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Column (b):	FormAndLineReferenceDesc
Explanation	The number of contributions represent the number of contributions received, not the number of items donated.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 1	The governing body has delegated broad authority to the Executive Committee. The Executive Committee is composed of the Board Chair, Vice Chair, Secretary, and President, as well as 6 Trustees. The scope of the Executive Committee's authority may be found in the bylaws of APU. The bylaws state that, "The Executive Committee, to the extent provided in the Bylaws, shall have all the authority of the Board, except (a) The approval of any action for which the California Nonprofit Corporation Law also requires approval of the members or approval of a majority of all members; (b) The filling of vacancies on the Board or in any committee which has the authority of the Board; (c) The amendment or repeal of Bylaws or the adoption of the new Bylaws; (d) The amendment or repeal of any resolution of the Board, which by its express terms is not so amendable or repealable; (e) The appointment of Committees of the Board or the members thereof." All members of the Executive Committee are also members of the Board of Trustees
Form 990, Part VI, Section A, line 2	Vice Chair Thomas Miller and Trustee Steve Perry have a business relationship.
Form 990, Part VI, Section A, line 4	The University changed its bylaws in May 2020 to decrease the number of voting board members from 31 to 27.
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 (with donor names and addresses redacted) for Board 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.
Form 990, Part VI, Section B, line 15	Any changes to the compensation of the University's CEO and executive officers is approved by the Board of Trustees based on market survey data. Periodically, the University retains the services of an independent compensation consultant to review the compensation of the CEO and executive officers and to report to the Board of Trustees. The compensation of other key employees is reviewed and approved by the executive officer or administrator to whom they report. The process and decisions are recorded for all compensated officers, trustees, and key employees.
Form 990, Part VI, Section C, line 19	The governing documents, conflict of interest policy, and financial statements are available upon request.
Form 990, Part VII, Column F:	Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.
Form 990, Part XI, line 9:	Amortization of Asset Retirement Obligation -55,647. Change in Value of Beneficial Interest in Trusts -303,554. Change in Value of Split Interest Agreements -167,844. Unrealized Loss on Interest Rate Swap -5,869,885.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	Azusa Pacific Holdings LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2575 E Camelback Road	AddressLine1Txt
City	Phoenix	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85016	ZIPCd

Field	Value	IRS element (for citing)
Primary Activities	Real estate	PrimaryActivitiesTxt
Legal Domicile State	AZ	LegalDomicileStateCd
Total Income	$0	TotalIncomeAmt
End Of Year Assets	$800,000	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	Azusa Pacific University	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	Los Angeles Pacific University	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 E Alosta Avenue	AddressLine1Txt
City	Azusa	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91702	ZIPCd

Field	Value	IRS element (for citing)
EIN	364682140	EIN
Primary Activities	Online higher education	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd
Exempt Code Section	501(c)(3)	ExemptCodeSectionTxt
Public Charity Status	Line 2	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	Azusa Pacific University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	Province Or StateForeignAddress/ProvinceOrStateNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd	Controlled OrganizationControlledOrganizationInd	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
Azusa Ensenada S De RL De CV
C/O Jose Luis Perez Rocha Avenida	Tijuana	Tijuana	MX	22320	Holding and Outreach Ministries	MX	Yes (1)
Azusa Pacific Mexicali
C/O Jose Luis Perez Rocha Avenida	Tijuana	Tijuana	MX	22320	Holding and Outreach Ministries	MX	0
Amigos de Ejido AC
C/O Jose Luis Perez Rocha Avenida	Tijuana	Tijuana	MX	22320	Holding and Outreach Ministries	MX	0
Charitable Remainder Trusts (47)
					Hold assets and remit income to the University		Yes (1)	CA	Azusa Pacific University

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
Los Angeles Pacific University
L
Los Angeles Pacific University
P	$75,152	Invoices
Los Angeles Pacific University
Q	$88,525	Invoices
Los Angeles Pacific University
R
Los Angeles Pacific University
S	$3,000,000	Allocation of expenses

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule R, Part II:

Organization has an affiliate organization that represents its operations in South Africa. Per our interpretation of the Form 990 instructions and in order to file a complete and accurate return, the affiliate organization's operations are included in the financial activity reported on this Form 990 and the affiliate organization is reported in Schedule R, Part II as a related tax-exempt organization.

Schedule R, Part IV:

For transparency reasons we have listed the non-governmental organizations structured as organizations in Mexico. The figures have not been listed as the amounts have been consolidated as part of the 990.