2016-02-04T11:45:06-06:00 2015-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2014-07-01 364682140 Los Angeles Pacific University LOSA 6268153887 300 N Lone Hill Ave No 200 San Dimas CA 91773 John Reynolds Chancellor and CEO 6268153887 2016-02-04 1 David C Moja P00747006 7149619300 2014 2016-04-25 22:37:26Z Azusa Pacific University College John Reynolds 300 N Lone Hill Ave No 200 San Dimas CA 91773 15632195 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. 4 1 245 6 0 0 0 29146 4145610 15602821 71 228 0 0 4145681 15632195 48360 117695 0 0 2228102 7805931 0 0 0 1070109 6349123 3346571 14272749 799110 1359446 1405388 3891454 1438397 2565017 -33009 1326437 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 8902507 117695 15602821 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 progrems. 8902507 1 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1483 0 1 245 1 0 0 0 0 0 0 0 0 X 4 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 267481 39795 Nick Vande Steeg Director 1.00 X X 0 0 0 Jon Wallace Director 1.00 40.00 X 0 316081 106572 Mark Stanton Director 1.00 40.00 X 0 171036 116646 Mark Dickerson Secretary 1.00 40.00 X 0 208581 16912 Stephen Grey Part Year Director of Finance/CFO/Treasurer 40.00 0.00 X 48622 0 0 Kurt Takamine Vice President and CAO 40.00 X 134342 0 25632 Donald Davis Vice President and COO - Treasurer 4.00 36.00 X 0 137361 28088 Joanna Vance Karet Adjunct Professor 40.00 X 102349 0 23234 John Washatka Assistant Dean 40.00 X 103075 0 7149 Janice Tsao VP - Chief of Staff 40.00 X 100624 0 11395 489012 1100540 375423 4 0 1 0 US Interactive Media 1201 Alta Loma Rd Los Angeles CA 90069 Marketing 1181659 FA Solutions 180 Interstate North Parkway Suite Atlanta GA 30339 Financial Aid Processing 142441 ADP Inc PO Box 31001-1874 Pasadena CA 91110 Payroll 119528 Jenzabar Inc PO Box 55018 Boston MA 002055018 ERP Provider 115923 4 29146 29146 Tuition and Fees 611600 15587766 15587766 Other Program Services 611600 15055 15055 15602821 228 228 15632195 15602821 0 228 117695 117695 6405898 5489266 916632 190260 149245 41015 583859 402972 180887 625914 559607 66307 1000 1000 11750 11750 794154 514922 279232 1516560 1503373 13187 41729 3259 38470 215208 28279 186929 375689 375689 47403 36882 10521 10972 10972 56336 29967 26369 APU Fee 3000000 3000000 Miscellaneous 168604 56068 112536 Bad Debt 109718 109718 14272749 8902507 5370242 0 814693 1695906 202456 326780 66742 202033 971591 201834 321497 769757 0 896978 1405388 3891454 399719 1085915 341711 1016931 478115 462171 218852 0 1438397 2565017 X -54894 1288608 21885 37829 -33009 1326437 1405388 3891454 1359446 0 X X 0 1 X 0 0 X 6460 6460 965131 201834 763297 769757 Due From Azusa Pacific University 896978 896978 X 15514500 -117695 -117695 15632195 0 15632195 14155054 0 14155054 117695 117695 14272749 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, 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 -117,695. Part XII, Line 4b - Other Adjustments: Student Financial Aid Netted with Revenue on Financial Stmt 117,695. 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 27 117695 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 222126 0 39355 0 6000 0 17770 0 22685 0 307936 0 0 Jon Wallace Director 0 311581 0 0 0 4500 0 47926 0 59571 0 423578 0 0 Mark Stanton Director 0 171036 0 0 0 0 0 46000 0 71389 0 288425 0 0 Mark Dickerson Secretary 0 197388 0 0 0 11193 0 15791 0 1707 0 226079 0 0 Kurt Takamine Vice President and CAO 134342 0 0 0 0 0 10968 0 15149 0 160459 0 0 0 Donald Davis Vice President and COO - Treasurer 0 137209 0 0 0 152 0 11362 0 17134 0 165857 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 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 General Counsel Mark Dickerson presented the details of an executive compensation study prepared by Lipis consulting which includes market information for the CEO and other key employees to the independent members of the board. The deliberation and decision are documnted in 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 511 W Citrus Edge Glendora CA 91740 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 1 0 0 0 1 0 1 0 1 1 1 1 1 Azusa Pacific University S 200000 Cash Transfer Azusa Pacific University G 83878 Sale of Asset Azusa Pacific University K 123060 Lease Agreement Azusa Pacific University M 4890637 Tuition Azusa Pacific University O 130100 Percent of Salary & Benefits Azusa Pacific University P 842886 Intercompany General Ledger Azusa Pacific University Q 72128 Tuition Reimbursement Azusa Pacific University R 3000000 Set Fee Azusa Pacific University S 12350315 Transfer Cash Azusa Pacific University M 112000 General Ledger