2024-05-09T06:58:00+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 Gausti Road Suite 230 Ontario CA 91761 990 2022-07-01 951744369 Azusa Pacific University AZUS 6268156000 901 E Alosta Avenue Azusa CA 917027000 Aaron Dahlke VP of Finance & Admin./CFO 6268156000 2024-05-09 true Aaron Dahlke 999009999 true Ted R Batson Jr P00721951 5055022746 2022 2023-04-26 12:10:37Z Adam Morris 901 E Alosta Avenue Azusa CA 917027000 338696109 false X www.apu.edu X 1947 CA To advance the work of God in the world through academic excellence in higher education. 19 19 3474 31 619326 0 27331598 17240199 242368032 218947256 1444105 65567146 2000285 39106 273144020 301793707 74341207 61352396 0 0 129074985 114541459 0 22385 3065158 70676521 78284699 274092713 254200939 -948693 47592768 364665569 417350965 189486180 197272794 175179389 220078171 APU is an evangelical Christian community of disciples and scholars who seek to advance the work of God through academic excellence in liberal arts and professional programs of higher education that encourage development of a Christian perspective of truth and life. false false 201435772 61270261 192840038 Tuition & Fees: Azusa Pacific University is an evangelical Christian community of disciples and scholars who seek to advance the work of God in the world through academic excellence in liberal arts and professional programs of higher education that encourage students to develop a Christian perspective of truth and life. With 61 bachelor's degrees, 45 master's degrees, 24 certificates, 12 credentials, and 8 doctoral programs, the university offers its more than 7,000 students a quality education on campus, online, and at six regional centers throughout Southern California. 8123507 25285422 Auxiliary Enterprises & Other Program Revenue: The University provides, in addition to quality instruction, student life programs, facilities for the students, and activities to further promote the educational experience of students at the University. 524841 82135 202470 Outreach Ministries: Outreach Ministries help the University fulfill its mission of advancing the work of God in the world and encouraging students to develop a Christian perspective of truth and life. The Institute for Outreach Ministries facilitates trips to other countries. 210084120 true true false true false false true false true true false false true true false false true true false true true false true true false false false true true true false false false false false false false false true false true false false false true true true true false false true 10094 0 true 3474 true true true false false false false true true false false false false false false X 19 19 false false false false false false false true true false false false true true true true true true true false CA CO DC AK NV WA X Dayana Duarte 6268156000 901 East Alosta Avenue Azusa CA 91702 Albert Tate Vice Chair 1.0 X X 0 0 0 Thomas Miller Chair 1.0 X X 0 0 0 Cathy McIntyre Trustee 1.0 X 0 0 0 Greg Esgar Trustee 1.0 X 0 0 0 Jesus Arriaga Trustee 1.0 X 0 0 0 Kelli O'Gorman Trustee 1.0 X 0 0 0 Larry Acosta Trustee 1.0 X 0 0 0 Larry Walkemeyer Trustee 1.0 X 0 0 0 Lindsey Rehfeld Trustee 1.0 X 0 0 0 Lucie Moore Trustee 1.0 X 0 0 0 Lynette Ilertsen Trustee 1.0 X 0 0 0 Matthews Chacko Trustee 1.0 X 0 0 0 Ray Johnston Trustee 1.0 X 0 0 0 Rich Link Trustee 1.0 X 0 0 0 Rishi Sriram Trustee 1.0 X 0 0 0 Rob Tiede Trustee 1.0 1.0 X 0 0 0 Sally Colace Trustee 1.0 X 0 0 0 Tim Stripe Trustee 1.0 X 0 0 0 Vincio Lopez Trustee 1.0 X 0 0 0 Aaron Dahlke VP Finance & Admin/CFO 40.0 X 67060 0 18793 Adam Morris President 40.0 1.0 X 248099 0 22641 Andrew Barton VP of Advancement 40.0 1.0 X 258988 0 28109 Dale Kemp Interim VP of Finance/CFO 30.0 30.0 X 456490 0 0 Donald Davis Vice President/CIO 40.0 X 148300 0 37669 James Buckley Secretary/General Counsel 40.0 X 187835 0 37694 Anita Henck Dean - School of Education 40.0 X 178650 0 15986 David Weeks Dean- Honors College 40.0 X 183691 0 22256 Deshonna Collier-Goubil Interim Dean, School of Behavioral & Applied Sciences 40.0 X 150442 0 25534 Keith Hall VP Student Belonging 40.0 X 172590 0 3912 Paola Martinez VP Human Resources 40.0 X 279957 0 11711 Roxanne Helm-Stevens Interim Dean, School of Business & Mgmt 40.0 X 179094 0 12209 Shino Simons VP Student Affairs 40.0 X 208812 0 18256 Starla Anderson Chief of Staff (Part Year) X 175578 0 29297 Stephen Johnson Interim Provost 40.0 X 181612 0 35842 Aja Lesh Professor 40.0 X 162628 0 22746 John Thornton Chair - School of Accounting 40.0 X 187766 0 28286 Rachel Castaneda Professor 40.0 X 163997 0 27267 Rukshan Fernando Provost (Part year) 40.0 X 226112 0 10858 Stanton Todd Emerson Doctor, Student Health Center 40.0 X 166163 0 54453 Robert Duke Former Dean of Seminary 40.0 X 149786 0 23223 4133650 0 486742 169 true true false Bon Appetit PO Box 50196 Los Angeles CA 90074 Meal services 4719203 Pinhero Construction Inc 41541 Date Street Murrita GA 91209 Construction services 4620496 Education Dynamics LLC PO Box 780276 Philadelphia PA 19178 Marketing services 1451950 Media Eye Inc 1223 Wilshire Blvd 256 Santa Monica CA 90403 Marketing services 1103350 SCELC PO Box 29007 Glendale CA 91209 Software for electric library 834006 31 1037316 6360558 9842325 351397 17240199 Tuition & fees 611310 192840038 192840038 Auxiliary revenue 611310 15389830 14770504 619326 Other program revenue 611310 9008264 9008264 Inventory sales 611310 1506654 1506654 Outreach ministries 611310 202470 202470 0 0 0 0 218947256 3094141 3094141 194732 92144 102588 0 102588 102588 31003275 68200619 31766587 4964302 -763312 63236317 62473005 62473005 15887 1037316 79369 -63482 -63482 0 0 0 0 0 301793707 218327930 619326 65606252 61270261 61270261 82135 82135 3591327 693821 2708204 189302 384420 300354 84066 87631004 79445672 6374876 1810456 2720736 2720736 13962667 1403218 12518487 40962 6251305 5502351 619524 129430 928075 928075 60524 60524 22385 22385 721801 721801 5558345 3348269 2144798 65278 5746983 5566107 140821 40055 5825995 4948521 735560 141914 6987477 3008793 3729773 248911 14582557 10922439 3659179 939 3187684 2947748 165393 74543 92157 70982 19240 1935 6967360 6873934 93426 11002365 9997942 1004423 2043777 2043777 Cost of Goods Sold 6053318 5999077 54241 Electronic resources 981239 981239 Book purchases 303369 151101 1167 151101 O/C Tuition costs 73785 73785 7167888 6496371 523570 147947 254200939 210084120 41051661 3065158 11629013 11429380 521025 17681197 2030467 0 13370937 10890138 0 0 832050 905766 1295624 2083068 385166620 214444903 182129373 170721717 91050777 157903684 16958427 3989493 9027592 9298980 35820284 32447542 364665569 417350965 9570048 9984134 2367507 5641593 5732894 8197115 111301043 126940966 0 1175010 1175010 59339678 45333976 189486180 197272794 X 90406661 138945050 84772728 81133121 175179389 220078171 364665569 417350965 X 47592768 -2083179 -610807 X false true X true true true X 11632471 13293298 38074771 27331598 17240199 107572337 0 0 11632471 13293298 38074771 27331598 17240199 107572337 8986895 98585442 4154497 1674014 1482491 2218176 3288873 12818051 0 0 3000000 3000000 1500000 0 7500000 127890388 1302605956 0.7709 0.7811 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify that the school can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 0.0, COLUMN B - 3000000.0, COLUMN C - 3000000.0, COLUMN D - 1500000.0, COLUMN E - 0.0, COLUMN F - 7500000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 33250 33250 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY APU pays annual membership dues to the Association of Independent California Colleges and Universities (AICCU.) A portion of those dues are used for lobbying purposes. CACCU advocates on behalf of the consortium of Christian colleges that are paying members. The group advocates for bills that advances education, veterans, foster kids, mental health, while working to safeguard the particular interests of Christian higher education. 3289905 X X X false 89461386 1149559 5602148 5854378 90358715 100257631 928699 -8445253 3279691 89461386 76907647 1720374 23151594 1521984 100257631 79262646 668418 -673354 2350063 76907647 86913981 1927370 1812696 11391401 79262646 0.28 0.72 0.0 false false 6386968 54663289 61050257 227830682 132931836 94898846 8083806 6281379 1802427 71125444 65726620 5398824 17076431 9505068 7571363 170721717 Deposits 369982 Beneficial interest in trusts 4850711 Finance lease - right of use assets 2125000 Operating lease - right of use assets 25101849 32447542 Trust liabilities due to others 12316733 Asset retirement obligations 1143353 Capital lease obligations 30117734 Accrued loss on interest rate swap 0 Other liabilities 1756156 45333976 Schedule D, Part III, Line 4 Collections of art - description of collections The University's Special Collections includes five original Dead Sea Scroll fragments, a collection of rare Biblical antiquities, presidential signatures, rare clocks, rare manuscripts, and books held for public exhibition, scholarly research, preservation for future generations, and educational learning purposes. Schedule D, Part V, Line 4 Intended uses of endowment funds Primarily scholarships true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY See Part II Schedule E, Part I, Line 3 Explanation of Nondiscrimination Policy The University Undergraduate and Graduate Catalogues state that "Azusa Pacific University, in accordance with applicable federal and state laws and university policies, does not discriminate on the basis of race, color, national origin, sex, age, disability, medical status, or status as a veteran. The university also prohibits sexual harassment. This nondiscrimination policy covers admission, access, operation of university programs and activities, and employment. 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 Section 504 of the Rehabilitation Act of 1973". The University currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). Schedule E, Part I, Line 6(a) Explanation of Government Financial Aid: The University receives student financial aid awards from the U.S. Department of Education and the California Student Aid Commission. true North America (Canada & Mexico only) 0 0 Grantmaking,Grants paid to recipients 82135 0 0 0 0 0 0 82135 0 82135 North America (Canada & Mexico only) Supporting foreign missions and study abroad 82135 Wire transfer 0 1 false false false false true false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The primary use of the grants is for academic programs which are reviewed on a periodic basis by the Undergraduate Provost and Associate Dean. The grants also cover the cost of room and board. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual X X X X X X X true Crescendo Interactive 110 Camino Ruiz Camarillo CA 93012 Development consulting false 0 5500 -5500 David Bixby 220 Grand Oaks Dr Glendora CA 91741 Advisor and consultant false 0 16885 -16885 0 22385 -22385 CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME AK MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC SD TN TX UT VT VA AR WA WV WI WY FY23 Dinner Rally 1022951 1011341 11610 19287 33958 9750 8870 FY23 APUSA Spring Event 30252 25975 4277 5693 145 1666 0 1053203 1037316 15887 19287 39651 9895 10536 79369 -63482 Schedule G, Part I, Line 2b Schedule G, Part I, Line 2b, column (iv): The professional fundraising services were consulting in nature. No gross receipts were directly generated from the services provided. true Scholarships 8853 61015145 HEERF Funds 79 255116 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Student Financial Services Department maintains records to substantiate eligibility and selection criteria for students receiving awards and scholarships. Departments maintain records of selection criteria and eligibility for recipients of stipends and other awards. All payments are uploaded to their respective categories. The business office reconciles accounts and prepares departmental and grantor reports. Awards are applied directly to student accounts and no cash changes hands. X X X true true X X X X true false false false false false false false false Dale Kemp Interim VP of Finance/CFO 456490 0 0 0 0 0 0 0 0 0 456490 0 0 0 Andrew Barton VP of Advancement 251409 0 0 0 7579 0 3756 0 24353 0 287097 0 0 0 Adam Morris President 219599 0 0 0 28500 0 8433 0 14208 0 270740 0 0 0 James Buckley Secretary/General Counsel 187835 0 0 0 0 0 3213 0 34481 0 225529 0 0 0 Donald Davis Vice President/CIO 148300 0 0 0 0 0 3206 0 34463 0 185969 0 0 0 Paola Martinez VP Human Resources 131306 0 0 0 148651 0 5849 0 5862 0 291668 0 0 0 Shino Simons VP Student Affairs 208812 0 0 0 0 0 1928 0 16328 0 227068 0 0 0 Stephen Johnson Interim Provost 181612 0 0 0 0 0 4396 0 31446 0 217454 0 0 0 Starla Anderson Chief of Staff (Part Year) 175578 0 0 0 0 0 2532 0 26765 0 204875 0 0 0 David Weeks Dean- Honors College 183691 0 0 0 0 0 3801 0 18455 0 205947 0 0 0 Anita Henck Dean - School of Education 178650 0 0 0 0 0 3708 0 12278 0 194636 0 0 0 Roxanne Helm-Stevens Interim Dean, School of Business & Mgmt 179094 0 0 0 0 0 2600 0 9609 0 191303 0 0 0 Keith Hall VP Student Belonging 172590 0 0 0 0 0 3570 0 342 0 176502 0 0 0 Deshonna Collier-Goubil Interim Dean, School of Behavioral & Applied Sciences 150442 0 0 0 0 0 2175 0 23359 0 175976 0 0 0 Rukshan Fernando Provost (Part year) 226112 0 0 0 0 0 4500 0 6358 0 236970 0 0 0 Stanton Todd Emerson Doctor, Student Health Center 166163 0 0 0 0 0 3525 0 50928 0 220616 0 0 0 John Thornton Chair - School of Accounting 187766 0 0 0 0 0 3961 0 24325 0 216052 0 0 0 Rachel Castaneda Professor 163997 0 0 0 0 0 3009 0 24258 0 191264 0 0 0 Aja Lesh Professor 162628 0 0 0 0 0 3060 0 19686 0 185374 0 0 0 Robert Duke Former Dean of Seminary 149786 0 0 0 0 0 0 0 23223 0 173009 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel The governing board has specifically authorized this and recognizes it as necessary and for bona fide business purpose. Those who received this benefit include the President, Executive Vice President, and any others approved by the President, Executive Vice President, and Provost. Schedule J, Part I, Line 1a Travel for companions Travel for companions: Spousal travel approved for major donor events/visits which are bona fide business travel authorized by board chair for the President, and by President for other highly compensated employees. Those who received this benefit include the President's spouse, Executive Vice President's spouse, and any others as approved by the President, Executive Vice President, and Provost. Schedule J, Part I, Line 1a Housing allowance or residence for personal use A housing allowance is provided to Adam Morris, President. This amount is included in his taxable income. Schedule J, Part I, Line 4a Severance or change-of-control payment Paola Martinez, VP Human Resources received severance in the amount of $148,651. Shino Simons received severance in the amount of $99,177. Rukshan Fernando received severance in the amount of $226,112. A California Municipal Finance Authority 201563466 13048TTS2 2015-04-09 72659749 Refund 04/05/2011 Bond false false false B California Municipal Finance Authority 201563466 13048VD54 2022-08-01 72650000 Refund 04/09/2015 Bond false false false A 19954749 72659749 717631 71942118 2008 true true true true B 72650403 4052225 1404621 67193154 true false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false false true false false false false false true B false false true false true false false false true A true B true Schedule K, Part II, Line 3 Aggregate investment earnings in the amount of $403 were added to the issue price of $72,650,000 resulting in total proceeds of issue in the amount of $72,650,403. Stephen Martin Family member of Aja Lesh, former Key Employee. 84080 Employment false X 7 351397 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 1a Delegate broad authority to a committee The governing body has delegated broad authority to the Executive Committee. The Executive Committee is composed of the Board Chair, Vice Chair, Secretary, and President, as well as 6 Trustees. The scope of the Executive Committee's authority may be found in the bylaws of APU. The bylaws state that, "The Executive Committee, to the extent provided in the Bylaws, shall have all the authority of the Board, except (a) The approval of any action for which the California Nonprofit Corporation Law also requires approval of the members or approval of a majority of all members; (b) The filling of vacancies on the Board or in any committee which has the authority of the Board; (c) The amendment or repeal of Bylaws or the adoption of the new Bylaws; (d) The amendment or repeal of any resolution of the Board, which by its express terms is not so amendable or repeatable; (e) The appointment of Committees of the Board or the members thereof." All members of the Executive Committee are also members of the Board of Trustees 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 (with donor names and addresses redacted) for Board review prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy 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. If potential or actual conflicts are identified, they are analyzed by the University's General Counsel. The General Counsel advises the appropriate committee or the board on how to resolve the conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official Any changes to the compensation of the University's President and executive officers is approved by the Board of Trustees based on market survey data. Periodically, the University retains the services of an independent compensation consultant to review the compensation of the CEO and executive officers and to report to the Board of Trustees. The board deliberation and decisions are document in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The compensation of other key employees is reviewed and approved by the executive officer or administrator to whom they report. The process and decisions are recorded for all compensated officers, trustees, and key employees. 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 XI, Line 9 Other changes in net assets or fund balances Amortization of asset retirement obligations - 323021; Change in value of beneficial interest in trusts - 1456653; Change in value of split-interest agreements - 307781; Unrealized gain on interest rate swap - 173560; Non-recurring activities - -2871822; Azusa Pacific Holdings LLC 2575 E Camelback Road Phoenix AZ 85016 Real estate AZ 0 400000 Azusa Pacific University Los Angeles Pacific University 901 E Alosta Avenue Azusa CA 91702 364682140 Online higher education CA 501(c)(3) Type I Azusa Pacific University true Azusa Ensenada S de RL de CV CO Jose Luis Perez Rocha Real Estate MX APU Excluded 0 0 false false Azusa Pacific Mexicali S de RL de CV co Jose Luis Perez Rocha Real Estate MX NA Excluded 0 0 false false Charitable remainder trusts (46) Hold assets in trust, with remainder to the University. CA Azusa Pacific University true false false false false true false false false false false false false false false false true true true true Los Angeles Pacific University P Los Angeles Pacific University Q 276445 Los Angeles Pacific University R Los Angeles Pacific University S 249232 Los Angeles Pacific University E