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Nonprofiteer
← LOS ANGELES PACIFIC UNIVERSITY

Form 990 for tax year 2022

Filed by LOS ANGELES PACIFIC UNIVERSITY.

Totals

Total revenue
$20,783,926
Total expenses
$20,836,217
Contributions and grants received
$235,267
Grants paid
$367,875
Program service revenue
$20,599,985
Investment income
$35,502
Other revenue
-$86,828
Total assets, end of year
$11,321,213
Total liabilities, end of year
$6,420,609
Net assets or fund balances, end of year
$4,900,604
Program services expenses (Part IX)
$15,582,188
Management and general expenses
$5,254,029
Fundraising expenses
$0
Program service expenses (Part III)
$15,582,188

Program services were 74.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • John C Reynolds

    President and CEO

    Total calculated
    $397,813
    From this org
    $357,537
    From related orgs
    $0
    Other
    $40,276
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $287,337
    Bonus
    $59,000
    Other
    $11,200
    Deferred
    $20,500
    Nontaxable benefits
    $19,776
    Filer's total
    $397,813

  • Adam Morris

    Director

    Total calculated
    $273,810
    From this org
    $0
    From related orgs
    $248,099
    Other
    $25,711
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $243,599 related
    Bonus
    $0
    Other
    $0 + $4,500 related
    Deferred
    $0 + $8,433 related
    Nontaxable benefits
    $0 + $17,278 related
    Filer's total
    $0 + $273,810 related

  • Jenna Schuette Talbot

    Director

    Total calculated
    $0
    Hours/week
    1

  • Joyce Williams

    Director

    Total calculated
    $0
    Hours/week
    1

  • Leonard Moon

    Director

    Total calculated
    $0
    Hours/week
    1

  • Lila Jenkens

    Director

    Total calculated
    $0
    Hours/week
    1

  • Margaret Bailey

    Board Chair

    Total calculated
    $0
    Hours/week
    1

  • Melanie Humphreys

    Director

    Total calculated
    $0
    Hours/week
    1

  • Richard Osborn

    Director

    Total calculated
    $0
    Hours/week
    1

  • Rick Rekedal

    Director

    Total calculated
    $0
    Hours/week
    1

  • Robert Tiede

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Hilda Hovsepian

    Vice President/CFO and Treasurer

    Total calculated
    $199,453
    From this org
    $164,578
    From related orgs
    $0
    Other
    $34,875
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,578
    Bonus
    $5,000
    Other
    $0
    Deferred
    $8,316
    Nontaxable benefits
    $26,559
    Filer's total
    $199,453

  • Mark S Dickerson

    Secretary

    Total calculated
    $2,972
    From this org
    $2,972
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Craig Brewer

    Assistant Dean

    Total calculated
    $142,322
    From this org
    $123,636
    From related orgs
    $0
    Other
    $18,686
    Hours/week
    40

  • Daniel Terrones

    Director of IT

    Total calculated
    $175,123
    From this org
    $130,588
    From related orgs
    $0
    Other
    $44,535
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,288
    Bonus
    $300
    Other
    $0
    Deferred
    $3,977
    Nontaxable benefits
    $40,558
    Filer's total
    $175,123

  • Lisa Phillips

    Assistant Dean

    Total calculated
    $132,310
    From this org
    $125,768
    From related orgs
    $0
    Other
    $6,542
    Hours/week
    40

  • Merritt Robinson

    Chief Student Engagement Officer

    Total calculated
    $125,062
    From this org
    $114,826
    From related orgs
    $0
    Other
    $10,236
    Hours/week
    40

  • Wayne Herman

    Chief Academic Officer

    Total calculated
    $204,754
    From this org
    $160,537
    From related orgs
    $0
    Other
    $44,217
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,537
    Bonus
    $5,000
    Other
    $0
    Deferred
    $22,161
    Nontaxable benefits
    $22,056
    Filer's total
    $204,754

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Travel for companions
A plane ticket valued at less than $500 was purchased to allow the President's spouse to travel with the President in December 2022 and participate in the CCCU Presidents' Conference. This was determined by the board to be a bona fide business expense and was therefore was not treated as compensation.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees
United Travel Club membership was purchased for the President valued at $650. The purchase was deemed to be a bona fide business expense related to the President's travel for LAPU and was therefore not treated as compensation.
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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • Azusa Ensenada S de R L de CV

    N/A · Real estate · MX

    Directly controlled by NA

  • Azusa Pacific Mexicali de R L de CV

    N/A · Real estate · MX

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2022
Filed
15 March 2024
IRS schema version
2022v5.0
Source object
202400759349301790

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