2017-02-13T14:30:43-06:00 2016-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2015-07-01 364682140 Los Angeles Pacific University LOSA 6268153887 300 N Lone Hill Ave No 200 San Dimas CA 91773 John Reynolds Chancellor and CEO 6268153887 2017-02-13 1 David C Moja P00747006 7149619300 2015 2021-01-29 14:40:06Z Azusa Pacific University College John Reynolds 300 N Lone Hill Ave No 200 San Dimas CA 91773 18112287 0 X www.apu.edu/university-college/ X 2011 CA Azusa Pacific University College is an evangelical Christian university with a strong, clear, unswervingly worldview that permeates the university and guides its activity. 3 1 267 3 0 0 29146 0 15602821 18111843 228 444 0 0 15632195 18112287 117695 330549 0 0 7805931 9248932 0 0 0 6349123 6971104 14272749 16550585 1359446 1561702 3383830 6578241 2565017 4197726 818813 2380515 X Azusa Pacific University College believes that biblical-based truth, knowledge, and scholarships should be available to everyone, everywhere, who has a passion to learn and make a difference in the world. Azusa Pacific University College exists to deliver high quality, accessible Christ-centered education to learners everywhere. 0 0 10347592 330549 18111843 Tuition & FeesIntegrating cultural, philosophical and theological diversity throughout the curriculum, University College offers three certificate programs, two associate degree programs, eight bachelor programs and three graduate degree programs. 10347592 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 2296 0 1 267 1 0 0 0 0 0 0 0 0 0 0 X 3 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Hilda Hovsepian 6268572478 300 N Lone Hill Ave No 200 San Dimas CA 91773 John Reynolds Chancellor and CEO 40.00 1.00 X X 0 236467 39709 Nick Vande Steeg Director 1.00 X X 0 0 0 Jon Wallace Director 1.00 40.00 X 0 322072 108453 Mark Dickerson part year Secretary 1.00 40.00 X 0 222299 17430 Chris Jennings Secretary 1.00 40.00 X 0 143544 29690 Hilda Hovsepian Director of Finance/CFO/Treasurer 40.00 0.00 X 68530 0 0 Kurt Takamine Vice President and CAO 40.00 X 138385 0 18276 John Washatka Assistant Dean 40.00 X 109509 0 7762 Scott Edgar Lecturer 40.00 X 105218 0 22077 Janice Tsao part year VP - Chief of Staff 40.00 X 119768 0 12518 541410 924382 255915 4 0 1 0 US INTERACTIVE MEDIA 1201 ALTA LOMA RD Los Angeles CA 90069 Advertising 1820233 Peer Properties 9701 Wilshire Blvd Beverly Hills CA 90212 Building lease 388552 Financial Aid Services Inc 180 Interstate North Parkway Atlanta GA 30339 Professional services 339443 Jenzabar Inc PO BOX 55018 Boston MA 02205 ERP provider 300866 ADP Inc PO BOX 55018 Pasadena CA 91110 Payroll Services 184478 5 Tuition and Fees 611600 18047206 18047206 Other Program Services 611600 64637 64637 18111843 444 444 18112287 18111843 0 444 330549 330549 86768 86768 7512154 6121663 1390491 266143 203918 62225 727706 591950 135756 656161 563272 92889 7529 7529 16652 16652 756706 499969 256737 1845698 1826989 18709 44624 9307 35317 242707 8023 234684 519421 9034 510387 44634 28356 16278 14370 14370 167317 124372 42945 APU Fee 3000000 3000000 Miscellaneous 187070 15820 171250 Bad Debt 124376 124376 16550585 10347592 6202993 0 1695906 4975023 186231 306812 202033 193028 1217569 369152 769757 848417 529903 254961 3383830 6578241 1085915 957608 1016931 2763577 462171 476541 2565017 4197726 X 780984 2357056 37829 23459 818813 2380515 3383830 6578241 1561702 0 X X 0 1 X 1 0 X 0 6461 881 5580 1211108 368271 842837 848417 X 17781738 -330549 -330549 18112287 0 18112287 16220036 0 16220036 330549 330549 16550585 Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2016 and 2015, LAPU had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. LAPU files information tax returns in the U.S. and California. LAPU is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. Part XI, Line 2d - Other Adjustments: Student Financial Aid Netted with Revenue on Financial Stmt -330,549. Part XII, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue on Financial Stmt 330,549. 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 The UC catalogue states: University College, in accordance with applicable federal and state laws and university policies, does not discriminate on the basis of race, color, national origin, gender, age, disability, medical status, or status as a veteran. The university also prohibits sexual harassment. This nondiscrimination policy covers admission, access, and operation of university programs and activities. 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 Title III and Section 504 of the Rehabilitation Act of 1973. Schedule E, Part I, Line 4 Currently the University has not solicited contributions nor conducted campaigns. 1 Scholarships 175 330549 Part I, Line 2: Grant funds consist of institutional discounts for employees of APUC and APU. X 0 0 X X 0 0 0 0 0 0 0 0 0 John Reynolds Chancellor and CEO 0 227467 0 0 0 9000 0 18860 0 21524 0 276851 0 0 Jon Wallace Director 0 312816 0 256 0 9000 0 49386 0 59996 0 431454 0 0 Mark Dickerson part year Secretary 0 202197 0 10000 0 10102 0 16224 0 1807 0 240330 0 0 Chris Jennings Secretary 0 136656 0 0 0 6888 0 11354 0 18762 0 173660 0 0 Kurt Takamine Vice President and CAO 135804 0 2581 0 0 0 11188 0 7588 0 157161 0 0 0 Part I, Line 1a APU provided residence for personal use: Jon R Wallace, Director, APUC Board. Part I, Line 1b All documentation on file with APU. Form 990, Part VI, Section B, line 11 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 LAPU's HR department prepared a base salary market analysis, using Kenexa and CUPA (College and University Professional Association) as dual sources of market data which represent different characteristics of LAPU. The average of the two studies was established as the baseline salary to which full time LAPU's employees were compared and recommendations were prepared. Recommendations were then reviewed by the executive leadership team and approved and implemented on an individual basis. This market analysis will be conducted every other year to ensure market relevance of employee salaries. For the CEO, additional independent and external review is conducted every three years, with the chair and an independent board director of the 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 Available upon request. 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 Educational CA Los Angeles Pacific University Azusa Pacific University 901 E Alosta Azusa CA 91702 951744369 Christian Higher Education CA 501(c)(3) Line 2 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 Azusa Pacific University M 303528 Tuition Azusa Pacific University O 219887 Percent of Salary & Benefits Azusa Pacific University P 343558 Program Charges Azusa Pacific University P 82407 Lease Agreement Azusa Pacific University P 1083 Tuition Azusa Pacific University P 209149 Program Book Charges Azusa Pacific University Q 206842 Tuition Reimbursement Azusa Pacific University R 3000000 Set Fee Azusa Pacific University R 367075 Transfer Cash Azusa Pacific University S 67444 Transfer Cash Azusa Pacific University S 33000 Transfer Cash Azusa Pacific University S 27396731 General Ledger