2025-04-16T11:23:22+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 953948691 Point Loma Nazarene University Foundation POIN 6198492200 3900 Lomaland Drive San Diego CA 92106 Gary Smee President 6198492200 2025-04-16 true Ashley Peabody P01385870 5055022746 2025-04-16 2023 2025-03-06 01:10:19Z Gary Smee 3900 Lomaland Drive San Diego CA 92106 7938045 false 1588 X www.pointloma.edu X 1965 CA Supports Point Loma Nazarene University. 12 10 0 10 0 0 8705879 884240 0 1666073 3932402 -22352 -9526 10349600 4807116 957986 956668 0 3791 12444 0 0 552237 562782 1514014 1531894 8835586 3275222 87030587 108584097 2366419 13846713 84664168 94737384 The primary objectives and purposes of this corporation shall be to promote major gift fundraising for Point Loma Nazarene University through excellence in strategic development, major donor engagement, and oversight of Foundation assets. false false 989786 956668 Funds raised by the PLNU Foundation are primarily used to support Point Loma Nazarene University in the form of student financial aid. 989786 true true false false false false false false true true false false false true false false true false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 12 10 false false false false false true true true true false false true true true true true true false false false CA X Jim Bergherm 6198492200 3900 Lomaland Drive San Diego CA 92106 Gary Smee President 1.0 1.0 X X 0 0 0 Gilbert Wai Secretary 1.0 X X 0 0 0 Joe LaLuzerne Treasurer 1.0 40.0 X X 0 216201 59657 Scott McGuckin Vice President 1.0 X X 0 0 0 Carolyn Downey Director 1.0 X 0 0 0 Daryl Nicholson Director 1.0 1.0 X 0 0 0 Douglas Pierce Director 1.0 1.0 X 0 0 0 Mendell Thompson Director 1.0 1.0 X 0 0 0 Mike Gebhart Director 1.0 X 0 0 0 Rob Honer Director 1.0 X 0 0 0 Robert Brower Ex Officio Director 1.0 40.0 X 0 391220 49877 Rudy Thomas Director 1.0 X 0 0 0 0 607421 109534 0 false true false Morgan Stanley 2514 California Street Omaha NE 68154 Investment Account Management 108543 1 884240 5153 884240 0 0 0 0 0 3458389 3458389 59930 69456 -9526 0 -9526 -9526 3535486 3061473 0 474013 474013 474013 0 0 0 0 0 4807116 0 0 3922876 28528 28528 928140 928140 10666 10666 616 616 485 485 677 677 166170 166170 39022 0 39022 0 2752 2752 33118 33118 2360 2360 Annuity Payments 305539 305539 Equipment 5454 5454 8367 0 8367 0 1531894 989786 542108 0 4470705 4098645 3341 3341 0 0 0 0 16690169 0 9629277 16690169 56203211 79459710 149290 3352114 0 21045468 509413 87030587 108584097 91523 94063 2900 3095 0 0 7500 7500 2264496 13742055 2366419 13846713 X 44679485 51258180 39984683 43479204 84664168 94737384 87030587 108584097 X 3275222 6665034 132960 X false true X true false X X X 1 Point Loma Nazarene University 951644035 2 true 956668 0 1 956668 0 727299 861876 5232437 8705879 884240 16411731 0 0 727299 861876 5232437 8705879 884240 16411731 0 16411731 1073099 746545 942428 1481912 3518319 7762303 0 65852 769 0 0 0 66621 24240655 0 0.6770 0.7670 X true false false false false false false false false false false false false false false true false Schedule A, Part II The organization is a Type 1 supporting organization and is not required to complete the public support schedule. Schedule A, Part II is completed to verify that the Foundation can qualify under public charity status section 170(b)(1)(A)(vi) and qualified to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 65852.0, COLUMN B - 769.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 66621.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68120443 12216364 8785427 1026383 949762 87146089 67948300 1952921 2727691 919253 3589216 68120443 70249099 4377275 -4755201 1138173 784700 67948300 61666559 2118683 8128852 874730 790265 70249099 61089032 1668019 461113 697203 854402 61666559 0.4925 0.5075 0.0 false false 16689750 16689750 419 419 16690169 Charitable Trusts & Annuities Payable 2157498 Due to related organization 11584557 13742055 Schedule D, Part V, Line 4 Intended uses of endowment funds Provide scholarship funds and support the general operations of the Foundation and University. true Point Loma Nazarene University 3900 Lomaland Drive San Diego CA 92106 951644035 501(c)(3) 28528 Organizational Support 1 0 Tuition Assistance 420 928140 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Organizational grants are funds transferred to the supported organization for operational support. These funds are monitored under common management. Tuition assistance to individuals is paid directly to Point Loma Nazarene University on behalf of the recipient student. Amounts are applied directly to student accounts, and no cash changes hands. false false false false false false false false false Joe LaLuzerne Treasurer 0 213794 0 701 0 1706 0 17588 0 42069 0 275858 0 0 Robert Brower Ex Officio Director 0 380253 0 764 0 10203 0 26814 0 23063 0 441097 0 0 Form 990, Part VI, Line 15 The Foundation has no employees. Compensation amounts on Form 990 Part VII are from a related organization. Therefore, these questions related to approval of officer compensation are not applicable to the Foundation and are answered "no" in accordance with the instructions Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Foundation's board members are subject to election by the Point Loma Nazarene University Board of Trustees. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Amendment of the Foundation's bylaws is subject to approval by a majority of the Board of Trustees of Point Loma Nazarene University (PLNU). In addition, the Foundation may only be dissolved upon the direction of the Board of Trustees of PLNU. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm, reviewed in detail by the finance department, and then distributed to the Board of Directors for review before being filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Conflict of interest statements are completed annually by all members of the Board of Directors. The Chair of Point Loma Nazarene University's Audit Committee reviews the statements. The finance team also monitors all transactions for potential conflicts of interest. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 19 Required documents available to the public The Foundation's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part IX, Line 5 Lines 5-10 Employees of Point Loma Nazarene University, a related organization, perform some administrative functions for the Foundation. The amounts reported on Form 990, Part IX, Lines 5 through 10 represent the portion of the employees' compensation related to the services provided to the Foundation. Point Loma Nazarene University files all payroll information returns as required by the IRS and the Foundation reimburses the University for the employees' time spent on Foundation matters. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Trust and annuity actuarial gain - 132960; Point Loma Nazarene University 3900 Lomaland Drive San Diego CA 92106 951644035 Nonprofit Christian University CA 501(c)(3) 2 NA false false true false false false false false false false false false false false true true false false false false