2025-03-13T13:45:46+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 364682140 Los Angeles Pacific University LOSA 6268153887 300 N Lone Hill Ave 200 San Dimas CA 91773 John Reynolds President and CEO 2025-03-13 true Ashley Peabody P01385870 5055022746 2025-03-13 2023 2025-03-06 01:10:19Z John Reynolds 300 N Lone Hill Ave 200 San Dimas CA 91773 23807746 false X www.lapu.edu X 2011 CA An evangelical Christian university with a strong, clear, unswerving worldview. 11 9 260 13 0 0 235267 289256 20599985 21867767 35502 69785 -86828 -17919 20783926 22208889 367875 446183 0 12564249 12868730 0 0 7904093 8482095 20836217 21797008 -52291 411881 11321213 11702656 6420609 6390171 4900604 5312485 Los Angeles Pacific University exists to deliver high quality, accessible Christ-centered education to learners everywhere. false false 15775851 446183 21867767 Tuition: Integrating cultural, philosophical and theological diversity throughout the curriculum, Los Angeles Pacific University offers two associate degree programs, eleven bachelor programs, five graduate degree programs, and one credential program. 15775851 true true false false false false false false false true false false true true false true true true false false false false false false false false false true true false false false false false false false false false false false false true true false false false true 2792 0 true 260 true false false false false false false false false false false false false X 11 9 false false false false true true true true true false false true true true true true true true true false CA X Hilda Hovsepian 6262680323 300 N Lone Hill Ave 200 San Dimas CA 91773 John C Reynolds President and CEO 40.0 1.0 X X 339405 0 39278 Mark S Dickerson Director & Secretary 1.0 X X 0 0 0 Adam Morris Director 1.0 40.0 X 0 589428 38211 Joyce Williams Director 1.0 X 0 0 0 Leonard Moon Director 1.0 X 0 0 0 Lila Jenkens Director 1.0 X 0 0 0 Margaret Bailey Board Chair 1.0 X 0 0 0 Melanie Humphreys Director 1.0 X 0 0 0 Richard Osborn Director 1.0 X 0 0 0 Rick Rekedal Director 1.0 X 0 0 0 Robert Tiede Director 1.0 1.0 X 0 0 0 Hilda Hovsepian Vice President/CFO and Treasurer 40.0 X 165291 0 39775 Craig Brewer Assistant Dean 40.0 X 130665 0 5774 Daniel Terrones Director of IT 40.0 X 128046 0 55929 Lisa Phillips Assistant Dean 40.0 X 134658 0 5998 Merritt Robinson Vice President/Chief Student Engagement Officer (part year) 40.0 X 127162 0 7930 Wayne Herman Vice President/Chief Academic Officer 40.0 X 159109 0 35130 1184336 589428 228025 16 false true false Accenture LLP 1255 Treat BLVD 250 Walnut Creek CA 94597 Advertising 3140767 Media Eye Inc 1223 Wilshire Blvd 265 Santa Monica CA 90403 Advertising 749045 The Stable Group LLC 45 S 7TH St 2100 Minneapolis MN 55402 Advertising 733318 Jenzabar Inc PO Box 55018 Boston MA 022055018 ERP Software 277246 UKG Inc 2250 N Commerce Pkwy Weston FL 33326 Payroll Services 195268 7 271253 18003 289256 Tuition 611310 21801018 21801018 Student fees 611310 44872 44872 21877 21877 0 0 21867767 69361 69361 53976 71895 -17919 0 -17919 -17919 1526681 705 1526681 281 0 424 424 424 0 0 0 0 0 22208889 21867767 0 51866 446183 446183 602569 602569 9848683 7762593 2086090 288281 207403 80878 1342013 1037854 304159 787184 605604 181580 16108 16108 47147 47147 651666 411633 240033 0 4946379 4920973 25406 130016 6924 123092 869310 222781 646529 924612 924612 54972 21877 33095 96084 74089 21995 Bad Debt 577053 577053 General Operating 168748 57937 110811 0 0 0 0 21797008 15775851 6021157 0 4843407 5984756 2410573 2757613 0 0 0 0 571600 727856 1896285 1769920 176086 126365 1526681 1081737 0 0 1792866 1024329 11321213 11702656 767198 1197935 3613950 3988251 0 0 2039461 1203985 6420609 6390171 X 4900604 5312485 4900604 5312485 11321213 11702656 411881 0 X false true X true false X X 1 Azusa Pacific University 951744369 2 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30379 26700 3679 1865906 1743220 122686 126365 Due from related organization Operating lease - Right of use assets 1024329 1024329 Operating lease obligations 1195266 Due to related party 8719 1203985 21800538 37832 -446183 -408351 22208889 0 0 22208889 21388657 37832 -446183 -408351 21797008 0 0 21797008 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Tuition financial aid netted against revenue - -446183 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Tuition financial aid netted against revenue - -446183 true true true true true true false false false false false false false false false true true true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The University publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at all times during the taxable year in a manner reasonably expected to be noticed by visitors to the homepage. Schedule E, Part I, Line 4(d) RECORDS AND COPIES MAINTAINED BY THE ORGANIZATION Currently the University has not solicited contributions nor conducted campaigns. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT LAPU received Pell Grant, Federal Supplemental Educational Opportunity Grant funding and Teacher Education Assistance for College and Higher Education (TEACH) Grant funding. Schedule E, Part I, Line 6(b) REVOCATION OR SUSPENSION OF GOVERNMENTAL AID OR ASSISTANCE LAPU lost its Cal Grant eligibility in academic year 20/21 but was reinstated in 21/22 for reasons unrelated to questions listed above. true Scholarships 743 446183 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant funds consist mainly of institutional discounts and federal grant monies for students of Los Angeles Pacific University. Eligibility is either need-based or is subject to review of eligibility such as employment and is managed by the Financial Aid Department. The scholarships are applied directly to students' accounts, and no cash changes hands. X X false false false false false false false true false John C Reynolds President and CEO 307565 0 19840 0 12000 0 16201 0 23077 0 378683 0 0 0 Adam Morris Director 0 432428 0 100000 0 57000 0 13200 0 25011 0 627639 0 0 Hilda Hovsepian Vice President/CFO and Treasurer 163626 0 1665 0 0 0 8519 0 31256 0 205066 0 0 0 Wayne Herman Vice President/Chief Academic Officer 157477 0 1632 0 0 0 8430 0 26700 0 194239 0 0 0 Daniel Terrones Director of IT 126696 0 1350 0 0 0 6843 0 49086 0 183975 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments Employees were awarded discretionary bonuses during the calendar year. Amounts were based on internal criteria (i.e. longevity, employment status, etc.) and were based on a percentage of current pay. Bonuses were communicated to the Board of Directors prior to payment. Bonuses paid to the President were communicated to the Board and approved by the Board Chair. Form 990, Part VI, Line 6 Classes of members or stockholders Los Angeles Pacific University (LAPU) has one class of members consisting of Azusa Pacific University. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body 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, Line 7b Decisions requiring approval by members or stockholders 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy Annually, the Office of the President 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, Line 15a Process to establish compensation of top management official Compensation for the President/CEO is determined via an independent and external review conducted upon renewal of contract with the Compensation Committee comprised of select Board members. Any compensation package and subsequent bonus or merit changes are recommended and submitted by the Compensation Committee to the Board Chair who coordinates approval by the Board. Decisions and approvals are documented and stored with Human Resources. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation for the CFO is determined via market analysis conducted using independent third parties for purposes of comparability to ensure equity for compensated officers. The compensation package is then reviewed and approved by the President/CEO. Decisions are documented and kept with Human Resources. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other program services - Total Revenue: 21877, Related or Exempt Function Revenue: 21877, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; 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) 2 NA false Azusa Ensenada S de R L de CV Real estate MX NA N/A false false Azusa Pacific Mexicali de R L de CV Real estate MX NA N/A false false false false false true false false false false false false false true true false false true true true true Schedule R, Part III LAPU is an indirect partner in both entities listed in Part III. LAPU's parent, APU, is filing Form 8865 on LAPU's behalf under the constructive ownership exception.