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← PACIFIC COAST UNIVERSITY SCHOOL OF LAW

Form 990 for tax year 2024

Filed by PACIFIC COAST UNIVERSITY SCHOOL OF LAW.

Totals

Total revenue
$197,119
Total expenses
$817,027
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$194,927
Investment income
$2,072
Other revenue
$120
Total assets, end of year
$677,146
Total liabilities, end of year
$2,139,514
Net assets or fund balances, end of year
-$1,462,368
Program services expenses (Part IX)
$280,636
Management and general expenses
$536,391
Fundraising expenses
$0
Program service expenses (Part III)
$280,636

Program services were 34.3% 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.

  • 2a · Program service revenue: TUITION

    total $187,247 · related or exempt $187,247

  • 2b · Program service revenue: STUDENT FEES

    total $7,680 · related or exempt $7,680

  • 3 · Investment income

    total $2,072 · excluded $2,072

  • 11d · All other revenue

    total $120 · excluded $120

  • 11e · Other revenue, total

    $120

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $172,654 · program services $20,885 · management and general $151,769

  • 7 · Other salaries and wages

    total $223,994 · program services $117,872 · management and general $106,122

  • 8 · Pension plan contributions

    total $3,210 · program services $33 · management and general $3,177

  • 9 · Other employee benefits

    total $26,459 · program services $9,256 · management and general $17,203

  • 10 · Payroll taxes

    total $31,969 · program services $11,048 · management and general $20,921

  • 11b · Fees: legal

    total $4,830 · management and general $4,830

  • 11c · Fees: accounting

    total $70,247 · management and general $70,247

  • 11g · Fees: other

    total $21,566 · program services $12,585 · management and general $8,981

  • 12 · Advertising and promotion

    total $2,475 · management and general $2,475

  • 13 · Office expenses

    total $10,919 · management and general $10,919

  • 14 · Information technology

    total $14,915 · management and general $14,915

  • 16 · Occupancy

    total $75,334 · program services $53,679 · management and general $21,655

  • 17 · Travel

    total $1,244 · management and general $1,244

  • 20 · Interest

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

  • 22 · Depreciation, depletion and amortization

    total $5,406 · program services $3,852 · management and general $1,554

  • 23 · Insurance

    total $45,379 · management and general $45,379

  • 24a · Other expenses: ACCREDITATION

    total $34,875 · program services $34,875

  • 24b · Other expenses: TEACHING MATERIALS

    total $15,085 · program services $15,085

  • 24c · Other expenses: GRADUATION EXPENSE

    total $1,466 · program services $1,466

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $905,323 · end of year $175,930

  • 2 · Savings and temporary cash investments

    beginning of year $413,058 · end of year $415,126

  • 4 · Accounts receivable

    beginning of year $143,700 · end of year $27,863

  • 9 · Prepaid expenses and deferred charges

    beginning of year $46,929 · end of year $37,675

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

    $147,251

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

    $134,892

  • 10c · Land, buildings and equipment, net

    beginning of year $17,767 · end of year $12,359

  • 15 · Other assets

    beginning of year $9,293 · end of year $8,193

  • 17 · Accounts payable and accrued expenses

    beginning of year $37,928 · end of year $23,492

  • 19 · Deferred revenue

    beginning of year $212,391 · end of year $37,727

  • 23 · Secured mortgages and notes payable

    beginning of year $2,126,534 · end of year $2,076,618

  • 25 · Other liabilities

    beginning of year $1,677 · end of year $1,677

  • 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 -$842,460 · end of year -$1,462,368

Mission and programs · 2024

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 - 4 JURIS DOCTOR DEGREES WERE AWARDED FOR THE 2024/2025 SCHOOL YEAR. 23 TOTAL STUDENTS WERE ENROLLED DURING THE 2024/2025 SCHOOL YEAR.

    Expenses $280,636 · Revenue $194,927

As filed on the 2024 return.

Listed in Part VII

  • Basil George Dezes

    DEAN AND PRESIDENT

    Total calculated
    $168,279
    From this org
    $168,279
    From related orgs
    $0
    Other
    $0
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $168,279
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $168,279

  • Mark Velez

    TREASURER

    Total calculated
    $12,000
    From this org
    $12,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Ann L Lakhman

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Anne Arvin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dean Barbieri

    TRUSTEE (THRU 10/2024)

    Total calculated
    $0
    Hours/week
    1

  • Juan Carlos Pallares

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Patrick Piggott

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • George Leal

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

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

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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.

Provenance

Return type
form_990
Tax year
2024
Filed
4 March 2026
IRS schema version
2024v5.5
Source object
202640649349301524

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