2018-02-13T16:39:18-06:00 2017-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2016-07-01 951744369 Azusa Pacific University AZUS 6268156000 901 E Alosta Avenue Azusa CA 917027000 Robert Johansen Senior VP & CFO 6268156000 2018-02-13 1 David C Moja P00747006 7149619300 2016 2022-09-23 18:48:47Z Dr Jon R Wallace 901 E Alosta Avenue Azusa CA 917027000 365576835 0 X www.apu.edu X 1947 CA To advance the work of God in the world through academic excellence in higher education. 32 29 5806 1600 762759 -106691 12353053 9518533 282756090 290510093 9225961 7527227 10833794 8739684 315168898 316295537 74593077 80247217 0 0 153006445 161143059 73489 41577 3842777 77779468 77452268 305452479 318884121 9716419 -2588584 359436701 362784904 198257041 189771629 161179660 173013275 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. 0 0 262954465 80221718 262599573 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 68 bachelor's degree, 45 master's degree, 18 certificates, 16 crendentials, 8 doctoral programs, and 2 associate's degrees, the university offers its more than 10,020 students a quality education on campus, online, and at seven regional centers throughout Southern California. 9395774 33898231 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. 797506 25499 838484 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. 273147745 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 0 0 1 1 1 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 1 0 1 0 0 0 1 1 1 1 0 0 1 13507 0 1 5806 1 1 1 0 0 0 0 1 1 0 0 0 0 X 32 29 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Robert Johansen 6268156000 901 East Alosta Avenue Azusa CA 91702 Peggy Campbell Chair 1.00 1.00 X X 0 0 0 Thomas Miller Vice Chair 1.00 X X 0 0 0 David Poole Secretary 1.00 X X 0 0 0 Dr Jon R Wallace President & Trustee 40.00 1.00 X X 327846 0 185009 Larry Acosta Trustee 1.00 X 0 0 0 Ross Allen Trustee 1.00 X 0 0 0 Craig Cheek Trustee 1.00 X 0 0 0 Sally Colace Trustee 1.00 X 0 0 0 Evan Collins Trustee 1.00 X 0 0 0 Dave Dias Trustee 1.00 X 0 0 0 Robyn Dillon Trustee 1.00 X 0 0 0 Dan Fachner Trustee 1.00 X 0 0 0 Lynette Ilertson Trustee 1.00 X 0 0 0 Bryan Jacobs Trustee 1.00 X 0 0 0 Ray Johnston Trustee 1.00 X 0 0 0 David C Le Shana Phd Trustee 1.00 X 0 0 0 Michael D Lizarraga Trustee 1.00 1.00 X 0 0 0 Elizabeth Maring Trustee 1.00 X 0 0 0 Don Marshburn Trustee 1.00 X 0 0 0 Marc McBride Trustee 1.00 X 0 0 0 Cathy McIntyre Trustee 1.00 X 0 0 0 Lucie Moore Trustee 1.00 X 0 0 0 Jeannie Pascale Trustee 1.00 X 0 0 0 Steve Perry Trustee 1.00 X 0 0 0 Sally Segerstrom Trustee 1.00 X 0 0 0 Ava Siwek Trustee 1.00 X 0 0 0 Tim Stripe Trustee 1.00 X 0 0 0 Paul Szeto Trustee 1.00 X 0 0 0 Albert Tate Trustee 1.00 X 0 0 0 Larry Walkemeyer Trustee 1.00 X 0 0 0 Raleigh Washington Trustee 1.00 X 0 0 0 Dr Nick Yphantides Trustee 1.00 X 0 0 0 Dr David Bixby Exec VP Advancement 40.00 X 373948 0 58116 John C Reynolds Exec VP Administration 1.00 40.00 X 236219 0 38421 Mark S Dickerson Sr VP 40.00 1.00 X 212191 0 17931 Robert L Johansen SVP & CFO 40.00 1.00 X 182491 0 49760 Terry A Franson Sr VP Student Life 40.00 X 193889 0 31592 Dr Mark Stanton Provost 40.00 1.00 X 202974 0 122976 Donald Davis Vice President/CIO 40.00 1.00 X 141644 0 29475 David DuFault-Hunter VP Enrollment Mgmt 40.00 X 142308 0 7932 Corbin Hoornbeek VP Advancement 40.00 X 146628 0 23601 David Peck VP University Relations 40.00 X 143584 0 94959 Dr Kimberly BW Denu VP, Chief Diversity Office 40.00 X 141644 0 39674 Dr Anne Tsai VP for Alumni, Vocation & 40.00 X 113586 0 15667 Heather Petridis VP Graduate & Professional 40.00 X 145237 0 31649 Dr Aja Lesh Dean- School Of Nursing 40.00 X 174669 0 29811 Dr David Weeks Dean- Honors College 40.00 X 171792 0 63551 Dr Anita Fitzgerald Henck Dean - School of Education 40.00 X 175352 0 29268 Dr Robert K Welsh Dean of BAS 40.00 X 178080 0 27261 Dr Stephen P Johnson Dean - College of Lib Arts 40.00 X 159604 0 37477 Dr Paul Gray Dean of Libraries 40.00 X 168399 0 41014 Dr Jennifer Edwards Walsh Dean - College of Lib Arts 40.00 X 161555 0 15650 Dr Vicky Bowden Vice Provost - Undergrad 40.00 X 151624 0 34142 Dr Todd Emerson Medical Director 40.00 X 152797 0 34886 Dr John Thornton Chair - School of Accounti 40.00 X 179905 0 83935 Diane J Guido PhD Vice Provost - Graduate Pr 40.00 X 152241 0 61863 John C Jennings General Counsel 40.00 X 157859 0 31931 4688066 0 1237551 248 0 1 0 MEDIA EYE INC 1223 WILSHIRE BLVD STE 265 SANTA MONICA CA 90403 Advertising & Media 1789990 KEARNY MISSION CENTER LLC 1900 AVE OF THE STARS STE 320 LOS ANGELES CA 90067 Property Leasing Agent 1231982 DOUG GILES GENERAL CONTRACTOR PO BOX 78956 CORONA CA 92877 General Contractor 1224564 SUN COUNTRY CAMPUS DEV LLC 12221 POPLAR ST STE 21 HESPERIA CA 923449288 Property Leasing Agent 1171800 RUFFALO NOEL LEVITZ PO BOX 718 DE MOINES IA 503030718 Enrollment Mgmt Services 1104768 128 5499 882542 1499162 7131330 362352 9518533 Tuition & fees 611600 262599573 262599573 Auxiliary revenue 611600 19143723 18484996 658727 Other prog svc inc 611600 7928313 7928313 Outreach ministries 611600 838484 838484 290510093 1696988 1696988 2154335 894388 1259947 1259947 1259947 46216484 40004864 381381 6211620 -381381 5830239 5830239 16205 882542 125422 -109217 -109217 15360165 7875243 7484922 7484922 Evoke 812900 104032 104032 104032 316295537 297336288 762759 8677957 78541718 78541718 1705499 1705499 4801057 1114440 2915362 771255 905866 397677 508189 120848529 107529785 11390100 1928644 6387834 5602036 667262 118536 19880268 16535840 3083130 261298 8319505 7294280 864874 160351 427227 27658 399569 103641 103641 89184 89184 41577 41577 255895 255895 3286262 2895190 327263 63809 9315587 1786067 7512819 16701 8301397 6229766 1975858 95773 3347590 1617548 1611834 118208 9333583 5878342 3446764 8477 5663433 5253687 299273 110473 297802 251708 33651 12443 7245628 7245628 13832316 12807261 1025055 3002093 750 3001343 O/C Room and Board 2625317 2613111 12206 Electronic Resources 1268478 1268478 Maint, Repair, Renov 1179947 -22130 1202077 Books 702496 697093 5403 7174392 5876313 1162847 135232 318884121 273147745 41893599 3842777 3506237 4367134 23761077 15459689 500000 0 14315853 15236166 101000 101000 408773 0 1759469 1883416 2222305 1215861 365991870 154771835 215233545 211220035 50514176 72431682 32130550 24955587 9116340 9729298 5867376 6185036 359436701 362784904 14315080 15041045 4072503 4072503 5111676 5636668 134409865 130216047 4782578 4721185 35565339 30084181 198257041 189771629 X 102601254 106749442 24215654 29743423 34362752 36520410 161179660 173013275 359436701 362784904 X -2588584 4942413 9479786 X X 0 1 X 1 1 1 X 8330962 7518585 9728617 12353053 9518533 47449750 8330962 7518585 9728617 12353053 9518533 47449750 3257711 44192039 5882871 5879952 5306293 5006315 3851323 25926754 855418 380632 195998 194735 120237 1747020 75123524 1465896177 0.58830 0.52010 X Schedule A, Part II, Line 10, Explanation of Other Income: Gross Receipts from fundraising - 2012 Amount: $ 6,602. 2013 Amount: $ 645. 2014 Amount: $ 23,651. 2015 Amount: $ 23,336. 2016 Amount: $ 16,205. Other Income - 2012 Amount: $ 848,816. 2013 Amount: $ 379,987. 2014 Amount: $ 172,347. 2015 Amount: $ 171,399. 2016 Amount: $ 104,032. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 1 537 1 1547 1 3912 1 70000 1 910 1 931 1 11347 89184 0 Part II-B, Line 1: Lobbying against legislation that would be detrimental to Azusa Pacific University. 3341905 X X X 0 68714161 2163791 13294628 2737360 81435220 60728807 3120241 7291379 2426266 68714161 58943568 2538124 1519062 2271947 60728807 52657083 2453824 6281527 2448866 58943568 50788068 361953 4076249 2568187 1000 52657083 0.37920 0.41920 0.20160 0 0 55875289 55875289 226821049 98685660 128135389 12469540 4813520 7656020 54126427 43037881 11088546 16699565 8234774 8464791 211220035 Limited partnerships 439302 F Real estate 24443061 F Other investments 73224 F 24955587 Annuities Payable 645851 Trust Liab. Due to Others 8389599 Other Liabilities 2226119 Asset Retirement Obligation 1213164 Accrued Loss on Interest Rate Swap 17609448 30084181 Part III, Line 4: The University acquired five original Dead Sea Scroll fragments and a collection of rare Biblical antiquities which expands the existing Special Collections of 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 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". 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. The University was very briefly placed on suspension for the awarding of new VA Benefits from July 17, 2015 to July 31, 2015. This was due to the University not having the University College location operating under a separate facility code from our main campus location. We were reinstated within weeks of the initial suspension. 1 Sub-Saharan Africa 1 0 Grants to Organization located in Region 1680000 North America 0 0 Grants to recipients located in the region. 25499 1 0 0 0 1 0 1705499 0 1705499 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, Foreign studies 1680000 Wire Transfer North America Outreach Ministries 25499 Wire Transfer 2 0 0 0 1 0 0 0 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. 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 IV, Line 3 The organization has an ownership interest in a foreign corporation in Mexico but is not required to file Form 5471. X X X X X X X 1 Crescendo Interactive Inc 110 Camino Ruiz Camarillo CA 93012 Consulting 0 0 5577 -5577 Randy Huston 4345 W Chama Dr Glendale AZ 85310 Consulting 0 0 36000 -36000 41577 -41577 AR CA CO DC NV WA Dinner Rally 851000 839875 11125 39808 22063 1050 46371 APUSA Schol. Lunch 47747 42667 5080 4514 4557 3710 3349 898747 882542 16205 44322 26620 4760 49720 125422 -109217 Schedule G, Part I, Line 2b, colun (iv) The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. 1 Scholarships 7503 78541718 Part I, Line 2: 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 stipend and other awards. All payments are uploaded to their respective categories. The business office reconciles accounts and prepares departmental and grantor reports. X X X X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 Dr Jon R Wallace President & Trustee 318539 0 0 0 9307 0 117530 0 68442 0 513818 0 0 0 Dr David Bixby Exec VP Advancement 240509 0 122994 0 10445 0 37460 0 21391 0 432799 0 0 0 John C Reynolds Exec VP Administration 230219 0 0 0 6000 0 18923 0 20200 0 275342 0 0 0 Mark S Dickerson Sr VP 206221 0 0 0 5970 0 16549 0 1997 0 230737 0 0 0 Robert L Johansen SVP & CFO 182491 0 0 0 0 0 15107 0 35213 0 232811 0 0 0 Terry A Franson Sr VP Student Life 188889 0 0 0 5000 0 15617 0 16555 0 226061 0 0 0 Dr Mark Stanton Provost 201974 0 0 0 1000 0 44816 0 78501 0 326291 0 0 0 Donald Davis Vice President/CIO 141644 0 0 0 0 0 11713 0 18197 0 171554 0 0 0 David DuFault-Hunter VP Enrollment Mgmt 142255 0 0 0 53 0 0 0 8362 0 150670 0 0 0 Corbin Hoornbeek VP Advancement 140628 0 0 0 6000 0 11274 0 12742 0 170644 0 0 0 David Peck VP University Relations 133252 0 0 0 10332 0 11318 0 84062 0 238964 0 0 0 Dr Kimberly BW Denu VP, Chief Diversity Office 141644 0 0 0 0 0 12199 0 27928 0 181771 0 0 0 Heather Petridis VP Graduate & Professional 145183 0 0 0 54 0 12137 0 19963 0 177337 0 0 0 Dr Aja Lesh Dean- School Of Nursing 166633 0 0 0 8036 0 13836 0 16489 0 204994 0 0 0 Dr David Weeks Dean- Honors College 171792 0 0 0 0 0 14317 0 49764 0 235873 0 0 0 Dr Anita Fitzgerald Henck Dean - School of Education 167699 0 0 0 7653 0 13862 0 15920 0 205134 0 0 0 Dr Robert K Welsh Dean of BAS 169183 0 0 0 8897 0 13836 0 13939 0 205855 0 0 0 Dr Stephen P Johnson Dean - College of Lib Arts 158073 0 0 0 1531 0 13100 0 24864 0 197568 0 0 0 Dr Paul Gray Dean of Libraries 168399 0 0 0 0 0 14021 0 27513 0 209933 0 0 0 Dr Jennifer Edwards Walsh Dean - College of Lib Arts 161444 0 0 0 111 0 13100 0 3037 0 177692 0 0 0 Dr Vicky Bowden Vice Provost - Undergrad 143486 0 0 0 8138 0 12137 0 19029 0 182790 0 0 0 Dr Todd Emerson Medical Director 152786 0 0 0 11 0 12881 0 22483 0 188161 0 0 0 Dr John Thornton Chair - School of Accounti 175961 0 0 0 3944 0 14459 0 70010 0 264374 0 0 0 Diane J Guido PhD Vice Provost - Graduate Pr 152190 0 0 0 51 0 12629 0 49703 0 214573 0 0 0 John C Jennings General Counsel 150896 0 0 0 6963 0 12543 0 19413 0 189815 0 0 0 Part I, Line 1a Personal Services: The President 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. A housing allowance is also provided to officers who are ordained ministers. 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, Exeacutive 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. The Executive VP for Advancement received a bonus, for which a gross-up was recorded. Part I, Line 4b Jon Wallace 457f accrual particpation in the amount of $78,375. A California Municipal Finance Authority 201563466 13048TTT0 2015-04-09 64975000 Refund 4/5/11 Bond 0 0 0 B California Municipal Finance Authority 201563466 13048TTS2 2015-04-09 77659749 Refund 4/5/11 Bond 0 0 0 A 64975000 225000 64750000 2008 1 0 1 1 B 10909749 77659749 717631 71942118 2008 1 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 1 Wells Fargo Bank NA 28.000000000000 1 0 0 0 1 B 0 0 1 0 0 0 0 0 1 A 1 B 1 David Dufault-Hunter VP of Enrollment Assoc. Inv agreement per employee contract agreement X 101000 101000 0 1 1 101000 176021 Tuition Tuition assistance D Craig Wallace Family of President 59755 Employment 0 Dustin Scott Reynolds Family of EVP ADM 69958 Employment 0 Jonathan Krimmel Family of SVP/CFO 88851 Employment 0 Matt Wallace Family of President 91478 Employment 0 Erin Thorp Family of Provost 65322 Employment 0 Teresa Reynolds Family of EVP Adm 24843 Employment 0 Jason LeShana Family of Trustee 90335 Employment 0 Ryan Somers Family of Trustee 24813 Employment 0 Briana Pack Family of Dean-Nursing 132832 Employment 0 Byron Reynolds Family of EVP ADM 72148 Employment 0 Christopher Weeks Family of Dean-Honors College 55989 Employment 0 Theodore Szeto Family of Trustee 129542 Employment 0 X 7360 Fair market value X 2225 Fair market value X 10 124666 Fair market value X 1 226000 Appraisal X Sports equipment 1 2101 1 0 1 0 Part I, Column (b): The number of contributions reported is the number of contributions received, not the number of items contributed. 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 President Jon Wallace and Executive Vice President David Bixby, family relationship. 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 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 XI, line 9: Accretion for Asset Retirement Obligation -46,722. Change in Value of Beneficial Trust 545,924. Change in Value of Split Interest Agreements 2,136,195. Unrealized Gain on Interest Rate Swap 6,844,389. 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. This process has not changed since the prior year. Azusa Pacific Holdings LLC 2575 E Camelback Road Phoenix AZ 85016 Real estate AZ 0 0 N/A Los Angeles Pacific University 901 E Alosta Avenue Azusa CA 91702 364682140 Online higher education CA 501(c)(3) Line 2 Azusa Pacific University 1 Christian Leadership Alliance 635 Camino De Los Mares San Clemente CA 92673 953451239 Empower christian leaders CA 501(c)(3) Line 10 Azusa Pacific University 1 API Education Foundation 366 Ridge Road Overport Durban SF Study abroad program SF 0 Azusa Ensenada S De RL De CV C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Real estate MX 1 Azusa Pacific Mexicali C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Real estate MX 0 Amigos de Ejido AC C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Real estate MX 0 Charitable Remainder Trusts (48) CA 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 Los Angeles Pacific University L Los Angeles Pacific University M Los Angeles Pacific University O Los Angeles Pacific University P Los Angeles Pacific University Q Los Angeles Pacific University R Los Angeles Pacific University S 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.