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← PACIFIC COAST UNIVERSITY SCHOOL OF LAW

Form 990 for tax year 2022

Filed by PACIFIC COAST UNIVERSITY SCHOOL OF LAW.

Totals

Total revenue
$355,176
Total expenses
$892,432
Contributions and grants received
$311
Grants paid
$0
Program service revenue
$383,375
Investment income
-$28,530
Other revenue
$20
Total assets, end of year
$2,029,413
Total liabilities, end of year
$2,257,654
Net assets or fund balances, end of year
-$228,241
Program services expenses (Part IX)
$339,689
Management and general expenses
$552,743
Fundraising expenses
$0
Program service expenses (Part III)
$339,689

Program services were 38.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $311

  • 2a · Program service revenue: TUITION

    total $361,914 · related or exempt $361,914

  • 2b · Program service revenue: STUDENT FEES

    total $21,461 · related or exempt $21,461

  • 3 · Investment income

    total $1,465 · excluded $1,465

  • 7b · Less cost or other basis and sales expenses

    other assets $29,995

  • 7c · Gain or loss

    other assets -$29,995

  • 7d · Net gain or loss

    total -$29,995 · excluded -$29,995

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $20 · related or exempt $20

  • 11e · Other revenue, total

    $20

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $174,218 · program services $45,718 · management and general $128,500

  • 7 · Other salaries and wages

    total $259,144 · program services $135,587 · management and general $123,557

  • 8 · Pension plan contributions

    total $3,077 · program services $2,192 · management and general $885

  • 9 · Other employee benefits

    total $23,286 · program services $16,592 · management and general $6,694

  • 10 · Payroll taxes

    total $35,653 · program services $14,995 · management and general $20,658

  • 11c · Fees: accounting

    total $58,415 · management and general $58,415

  • 11g · Fees: other

    total $23,337 · program services $136 · management and general $23,201

  • 13 · Office expenses

    total $15,638 · management and general $15,638

  • 14 · Information technology

    total $11,740 · management and general $11,740

  • 16 · Occupancy

    total $114,602 · program services $81,659 · management and general $32,943

  • 20 · Interest

    total $55,000 · management and general $55,000

  • 22 · Depreciation, depletion and amortization

    total $6,648 · program services $4,737 · management and general $1,911

  • 23 · Insurance

    total $53,601 · management and general $53,601

  • 24a · Other expenses: EDUCATION AND GRADUATIO

    total $32,384 · program services $32,384

  • 24b · Other expenses: PENALTIES AND SETTLEMEN

    total $20,000 · management and general $20,000

  • 24c · Other expenses: ACCREDITATION

    total $5,689 · program services $5,689

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,901,296 · end of year $1,456,538

  • 2 · Savings and temporary cash investments

    beginning of year $399,585 · end of year $401,045

  • 4 · Accounts receivable

    beginning of year $100 · end of year $92,508

  • 9 · Prepaid expenses and deferred charges

    beginning of year $60,517 · end of year $44,918

  • 10a · Land, buildings and equipment: cost or other basis

    $147,251

  • 10b · Land, buildings and equipment: accumulated depreciation

    $122,876

  • 10c · Land, buildings and equipment, net

    beginning of year $36,232 · end of year $24,375

  • 15 · Other assets

    beginning of year $3,278 · end of year $10,029

  • 17 · Accounts payable and accrued expenses

    beginning of year $66,866 · end of year $35,192

  • 19 · Deferred revenue

    beginning of year $0 · end of year $142,335

  • 25 · Other liabilities

    beginning of year $2,025,127 · end of year $2,080,127

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $309,015 · end of year -$228,241

Mission and programs · 2022

Mission

WITH ITS LONG HISTORY OF EDUCATION AFFORDABLE TUITION, FLEXIBLE SCHEDULE, AND SMALL CLASS SIZES, PACIFIC COAST UNIVERSITY, SCHOOL OF LAW IS THE PERFECT LAW SCHOOL CHOICE FOR WORKING PROFESSIONALS WHO SEEK A LAW DEGREE PROGRAM.

  • ACADEMIC DEGREES IN LAW - 21 LAW DEGREES WERE AWARDED FOR THE 2022/2023 SCHOOL YEAR. 38 TOTAL STUDENTS WERE ENROLLED DURING THE 2022/2023 SCHOOL YEAR.

    Expenses $339,689 · Revenue $383,395

As filed on the 2022 return.

Listed in Part VII

  • Basil George Dezes

    DEAN AND PRESIDENT

    Total calculated
    $137,484
    From this org
    $137,484
    From related orgs
    $0
    Other
    $0
    Hours/week
    42

  • Mark Velez

    TREASURER

    Total calculated
    $17,382
    From this org
    $17,382
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Ann L Lakhman

    SECRETARY

    Total calculated
    $9,531
    From this org
    $9,531
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Anne Arvin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Dean Barbieri

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Juan Carlos Pallares

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Patrick Piggott

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
10 June 2024
IRS schema version
2022v5.0
Source object
202421699349300847

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