2020-03-30T12:23:47-05:00 2019-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2018-07-01 364682140 Los Angeles Pacific University LOSA 6268153887 300 N Lone Hill Ave No 200 San Dimas CA 91773 John Reynolds Chancellor and CEO 6268153887 2020-03-30 1 Ted R Batson Jr P00721951 7145770988 139.146.132.42 2020-03-30 13:23:37 ED P 75F19D5050521AE02F3F91AA310241EA5EA6A259 8D9432CFEA273B5FDEAD4B244ECFA7D4503787E8 2018 2020-09-23 17:36:50Z John Reynolds 300 N Lone Hill Ave No 200 San Dimas CA 91773 24577597 0 X www.lapu.edu X 2011 CA An evangelical Christian university with a strong, clear, unswervingly worldview. 8 6 333 9 0 0 0 38943 26041275 24458125 8578 80529 0 0 26049853 24577597 302720 622417 0 0 13857458 13737013 0 0 0 9415937 7792472 23576115 22151902 2473738 2425695 15315327 16657551 7389446 6305975 7925881 10351576 Los Angeles Pacific University exists to deliver high quality, accessible Christ-centered education to learners everywhere. 0 0 16586653 622417 24458125 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. 16586653 1 1 0 0 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 3798 0 1 333 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 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 Chancellor and CEO 40.00 1.00 X X 142580 218333 42653 Nick Vande Steeg Director 1.00 X 0 0 0 Melanie Humphreys Director 1.00 X 0 0 0 Jenna Schuette Talbot Director 1.00 X 0 0 0 Dan Fachner Director 1.00 X 0 0 0 Leonard Moon Director 1.00 X 0 0 0 Margaret Bailey Director 1.00 X 0 0 0 Dr Paul Ferguson Director 1.00 40.00 X 0 0 0 Dr Jon R Wallace Director (Part Year) 1.00 40.00 X 0 402653 169500 Ross Allen Director (Part Year) 1.00 X 0 0 0 Elizabeth Maring Director (Part Year) 1.00 X 0 0 0 Hilda Hovsepian Director of Finance 40.00 X 95645 0 33001 John C Jennings Secretary 1.00 40.00 X 0 184109 36920 Frank Rojas Executive Vice President & COO 40.00 X 204596 0 48635 Wayne Herman VP & Chief Academic Officer 40.00 X 117692 0 37282 Craig Brewer Academic Dean 40.00 X 163972 0 36292 Jamie Brownlee Assoc. VP Enrollment 40.00 X 120153 0 35111 Gordon Jorgenson Assistant Dean 40.00 X 109468 0 37875 954106 805095 477269 17 0 1 0 Katana LLC 225 Broadway Ste 430 San Diego CA 92101 Advertising 3086444 Media Eye Inc 1223 Wilshire Blvd 265 Santa Monica CA 90403 Advertising 424453 Jenzabar Inc PO Box 55018 Boston MA 02205 ERP provider 265059 ARK Marketing & Media Solutions Inc 4218 Conner Court San Diego CA 92117 Advertising 250000 ADP Inc PO Box 842854 Boston MA 02284 Payroll Services 213428 11 38943 38943 Tuition and Fees 611600 24365015 24365015 Other Program Services 611600 93110 93110 24458125 80529 80529 24577597 24458125 0 80529 622417 622417 481564 481564 10559458 8906654 1652804 526061 400684 125377 1280986 1004191 276795 888944 725910 163034 28548 28548 31925 31925 1081062 473985 607077 4101656 4022062 79594 59218 11558 47660 787223 124209 663014 916422 916422 62300 34915 27385 285051 197293 87758 Bad Debt 151511 151511 287556 62775 224781 22151902 16586653 5565249 0 X 11079280 11526084 3125894 2749505 314462 1823179 1793017 1234234 795691 558783 15315327 16657551 1862886 1882485 5089818 3998062 375000 375000 61742 50428 7389446 6305975 X 7925881 10351576 7925881 10351576 15315327 16657551 2425695 0 X 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 30379 9967 20412 1762638 1224267 538371 558783 Due to Azusa Pacific University, net 50428 50428 23955181 0 23955181 622416 622416 24577597 21529486 0 21529486 622416 622416 22151902 Part XI, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue 622,416. Part XII, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue 622,416. 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 568 622417 Part I, Line 2: Grant funds consist mainly of institutional discounts for employees of Los Angeles Pacific University. The scholarships are applied directly to students' accounts. X X X 0 0 0 0 0 0 0 0 0 John C Reynolds Chancellor and CEO 89980 171328 52600 0 0 47005 3686 17324 7977 14582 154243 250239 0 0 Dr Jon R Wallace Director (Part Year) 0 387177 0 0 0 15476 0 85370 0 85060 0 573083 0 0 John C Jennings Secretary 0 184109 0 0 0 0 0 12668 0 24701 0 221478 0 0 Frank Rojas Executive Vice President & COO 196158 0 8438 0 0 0 16363 0 32725 0 253684 0 0 0 Wayne Herman VP & Chief Academic Officer 113730 0 3962 0 0 0 9198 0 28456 0 155346 0 0 0 Craig Brewer Academic Dean 158872 0 5100 0 0 0 12572 0 24081 0 200625 0 0 0 Jamie Brownlee Assoc. VP Enrollment 115153 0 5000 0 0 0 9696 0 25833 0 155682 0 0 0 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 deliberation and decision 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. Form 990, Part X, Lines 27 - 29: 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 06/30/2019. The 2018 Form 990 and its associated schedules have 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, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $10,351,575 Line 29 - Net assets with donor restrictions $ 0 ___________ Total net assets $10,351,575 Form 990, Part XII, Line 2c: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. 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 Azusa Pacific University D Azusa Pacific University M Azusa Pacific University O Azusa Pacific University P Azusa Pacific University Q Azusa Pacific University R Azusa Pacific University S