WAVE ENTERPRISES INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: WAVE ENTERPRISES INC (EIN 95-4274572)
Tax period: 2021-08-01 to 2022-07-31
Filed: 2023-06-13
IRS object ID: 202341649349300309
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-06-13T09:59:10-05:00	ReturnTs
Tax Period End	2022-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	135565207	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	550 SOUTH HOPE STREET SUITE 1500	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90071	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	954274572	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WAVE ENTERPRISES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WAVE	BusinessNameControlTxt
Phone	3105064000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	24255 PACIFIC COAST HIGHWAY	AddressLine1Txt
City	MALIBU	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	902634497	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NICOLLE TAYLOR	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3105064000	PhoneNum
Signature	2023-06-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	NICOLLE	PersonFirstNm
Person Last	TAYLOR	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID M HIGHFILL	PreparerPersonNm
PTIN	P01517891	PTIN
Phone	2139724000	PhoneNum
Preparation	2023-06-05	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	NICOLLE TAYLOR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	24255 PACIFIC COAST HIGHWAY	AddressLine1Txt
City	MALIBU	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	902634497	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$340,771	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.PEPPERDINE.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1989	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	WAVE ENTERPRISES, INC. IS A SUPPORTING ORGANIZATION OF PEPPERDINE UNIVERSITY.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	1	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	1	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$15,464,429	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$96,029	PYInvestmentIncomeAmt
CY Investment Income	$111,183	CYInvestmentIncomeAmt
PY Other Revenue	-$521,628	PYOtherRevenueAmt
CY Other Revenue	-$570,605	CYOtherRevenueAmt
PY Total Revenue	$15,038,830	PYTotalRevenueAmt
CY Total Revenue	-$459,422	CYTotalRevenueAmt
PY Grants And Similar Paid	$651,942	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$56,617	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,530,175	PYOtherExpensesAmt
CY Other Expenses	$202,601	CYOtherExpensesAmt
PY Total Expenses	$6,182,117	PYTotalExpensesAmt
CY Total Expenses	$259,218	CYTotalExpensesAmt
PY Revenues Less Expenses	$8,856,713	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$718,640	CYRevenuesLessExpensesAmt
Total Assets BOY	$44,595,796	TotalAssetsBOYAmt
Total Assets EOY	$21,848,618	TotalAssetsEOYAmt
Total Liabilities BOY	$11,152,752	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$10,436,948	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$33,443,044	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,411,670	NetAssetsOrFundBalancesEOYAmt
Mission	WAVE ENTERPRISES, INC. IS A SUPPORTING ORGANIZATION OF PEPPERDINE UNIVERSITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$56,617	ExpenseAmt
Grant	$56,617	GrantAmt
Revenue	$0	RevenueAmt
Desc	WAVE ENTERPRISES, INC. IS A SUPPORTING ORGANIZATION OF PEPPERDINE UNIVERSITY. AS SUCH, WAVE ENTERPRISES, INC. MANAGES ASSETS, EARNS INCOME, AND PAYS EXPENSES SOLELY FOR THE BENEFIT OF PEPPERDINE UNIVERSITY.	Desc
Total Program Service Expenses	$56,617	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	Yes (1)	Form8282PropertyDisposedOfInd
Form8282 Filed	2	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	1	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KATELYN CROWE CONTROLLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8187021364	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	24255 PACIFIC COAST HIGHWAY	AddressLine1Txt
City	MALIBU	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	902634497	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
CHARLES PIPPIN
CHAIRMAN & PRES THRU 09/21	1.00	41.00	Yes (X)	Yes (X)	$0	$323,750	$47,254
DANIEL DEWALT
DIRECTOR & VP	1.00	41.00	Yes (X)	Yes (X)	$0	$290,248	$37,067
JAMES GASH
DIRECTOR	1.00	41.00	Yes (X)		$0	$586,932	$341,897
DEE ANNA SMITH
EX OFFICIO	1.00	1.00	Yes (X)		$0	$0	$0
HAROLD SMETHILLS
VICE CHAIRMAN THRU 09/21	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
T DANNY PHILLIPS
CHAIR AS OF 10/21 THRU 04/22	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
TERRY GILES
DIRECTOR THRU 09/21	1.00	1.00	Yes (X)		$0	$0	$0
NICOLLE TAYLOR
PRESIDENT AS OF 10/21	1.00	40.00		Yes (X)	$0	$271,841	$34,136
AARON WHITE
GENERAL COUNSEL THRU 09/21	1.00	40.00		Yes (X)	$0	$102,616	$39,401
FAYE HOLTON
SECRETARY	1.00	40.00		Yes (X)	$0	$199,917	$33,805
GREG RAMIREZ
CHIEF FINANCIAL OFFICER	1.00	40.00		Yes (X)	$0	$299,406	$20,178
JEFFREY ROHDE
VICE PRESIDENT	1.00	40.00		Yes (X)	$0	$259,363	$42,412
LAURA PONDER
CONTROLLER	1.00	40.00		Yes (X)	$0	$204,504	$17,760
ANDREW BENTON
FORMER DIRECTOR	0.00	0.00			$0	$293,691	$36,222	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$2,832,268	TotReportableCompRltdOrgAmt
Total Other Compensation	$650,132	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
DANIEL B STEPHENS & ASSOC INC
2777 E GUASTI ROAD STE 1	ONTARIO	CA	91761	ENVIRONMENTAL	$536,128
G4S SECURE SOLUTIONS (USA) INC
PO BOX 277469	ATLANTA	GA	303847469	SECURITY	$245,214
M6 CONSULTING INC
4165 E THOUSAND OAKS BLVD	WESTLAKE VILLAGE	CA	91362	CONSULTING	$133,367
REAL HELP GROUP LLC
445 AVENIDA SEVILLA B	LAGUNA WOODS	CA	92637	CONSULTING	$108,575

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$72,187	TotalRevenueColumnAmt
Exclusion	$72,187	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$221,250	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$800,193	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$578,943	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$578,943	TotalRevenueColumnAmt
Exclusion	-$578,943	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$38,996	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$38,996	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$38,996	TotalRevenueColumnAmt
Exclusion	$38,996	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$8,338	TotalRevenueColumnAmt
Exclusion	$8,338	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$8,338	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$459,422	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$459,422	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$56,617	TotalAmt
Program Services	$56,617	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$27,519	TotalAmt
Management And General	$27,519	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$30,013	TotalAmt
Management And General	$30,013	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$85,723	TotalAmt
Management And General	$85,723	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$53,041	TotalAmt
Management And General	$53,041	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
OTHER EXPENSES	$3,553	$3,553
EQUIPMENT RENTAL & MAIN	$2,362	$2,362
TAXES, FEES, & LICENSES	$390	$390

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$259,218	TotalAmt
Program Services	$56,617	ProgramServicesAmt
Management And General	$202,601	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,104,505	BOYAmt
EOY	$1,077,384	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,174,599	BOYAmt
EOY	$1,147,303	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$5,281	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$20,043,145	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$525,934	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$40,988,591	BOYAmt
EOY	$19,517,211	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$173,101	BOYAmt
EOY	$101,439	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$155,000	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$44,595,796	BOYAmt
EOY	$21,848,618	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,297,909	BOYAmt
EOY	$3,316,568	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$15,850	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$108,144	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,730,849	BOYAmt
EOY	$7,120,380	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,152,752	BOYAmt
EOY	$10,436,948	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$33,351,876	BOYAmt
EOY	$11,445,899	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$91,168	BOYAmt
EOY	-$34,229	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$33,443,044	BOYAmt
EOY	$11,411,670	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$44,595,796	BOYAmt
EOY	$21,848,618	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$718,640	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$21,319,199	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$6,465	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type1	Yes (X)	SupportingOrgType1Ind
IRS Written Determination	Yes (X)	IRSWrittenDeterminationInd
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	PEPPERDINE UNIVERSITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	951644037	EIN
Organization Type	2	OrganizationTypeCd
Governing Document Listed	Yes (1)	GoverningDocumentListedInd
Support	$56,617	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$56,617	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (1)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	0	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	0	SupportedOrgSectionC456Ind
Supported Org Not Organized US	0	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	0	OrganizationChangeSuprtOrgInd
Support Non Supported Org	0	SupportNonSupportedOrgInd
Payment Substantial Contribtr	0	PaymentSubstantialContribtrInd
Loan Disqualified Person	0	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	0	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	0	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	0	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	0	ExcessBusinessHoldingsRulesInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

Field	Value	IRS element (for citing)
Power Appoint Majority Dir Trst	Yes (1)	PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org	0	OperateBenefitNonSuprtOrgInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$19,280,001	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$763,144	OtherCostOrOtherBasisAmt
Depreciation	$525,934	DepreciationAmt
Book Value	$19,517,211	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$19,517,211	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
LONG-TERM PROPERTY TAX ASSESSMENT	$2,977,153
LIABILITY FOR REMEDIATION COST	$4,143,227

Field	Value	IRS element (for citing)
Total Liability	$7,120,380	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	-$21,040,437	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$21,319,199	NetUnrealizedGainsInvstAmt
Other Revenue	$806,658	OtherRevenueAmt
Revenue Not Reported	-$20,512,541	RevenueNotReportedAmt
Revenue Subtotal	-$527,896	RevenueSubtotalAmt
Other Revenues Not Included	$68,474	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$68,474	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	-$459,422	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$990,937	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$800,193	OtherExpensesIncludedAmt
Expenses Not Reported	$800,193	ExpensesNotReportedAmt
Expenses Subtotal	$190,744	ExpensesSubtotalAmt
Other Expenses Not Included	$68,474	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$68,474	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$259,218	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 2B:	ESCROW AND CUSTODIAL ARRANGEMENTS: WAVE ENTERPRISES, INC. RECORDED A CUSTODIAL LIABILITY FOR A LIFE ESTATE THAT WAS SUBJECT TO THE LIFE INTEREST OF THE BENEFICIARY. BY JULY 31, 2022, THE LIABILITY WAS $0.
PART X, LINE 2:	LIABILITY FOR UNCERTAIN TAX POSITIONS: WAVE ENTERPRISES, INC. IS A SUBSIDIARY OF PEPPERDINE UNIVERSITY, AND IS INCLUDED IN PEPPERDINE UNIVERSITY'S CONSOLIDATED FINANCIAL STATEMENTS. PEPPERDINE UNIVERSITY'S CONSOLIDATED FINANCIAL STATEMENTS INCLUDE THE FOLLOWING FOOTNOTE REGARDING A LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740: AS A NOT-FOR-PROFIT EDUCATIONAL INSTITUTION, THE UNIVERSITY IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE (EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME). SINCE THE UNIVERSITY'S UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JULY 31, 2022 AND 2021 WAS IMMATERIAL, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	ACTUARIAL ADJUSTMENT 6,465. RENTAL EXPENSE REPORTED AS FUNCTIONAL EXPENSE ON FINANCIAL STATEMENTS 800,193.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	GRANTS TO PEPPERDINE REPORTED AS REVENUE ON FINANCIAL STATEMENTS 6,900. ANNUITY FUNDS REPORTED AS REVENUE FOR BOOKS 49,716. OTHER EXPENSES REPORTED AS REVENUE FOR BOOKS 11,858.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES REPORTED NET OF REVENUE ON FORM 990 800,193.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	GRANTS TO PEPPERDINE REPORTED AS REVENUE ON FINANCIAL STATEMENTS 6,900. ANNUITY FUNDS REPORTED AS GRANTS FOR FINANCIAL STATEMENTS 49,716. OTHER EXPENSES REPORTED AS REVENUE FOR BOOKS 11,858.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PEPPERDINE UNIVERSITY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	24255 PACIFIC COAST HIGHWAY	AddressLine1Txt
City	MALIBU	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90263	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	951644037	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$56,617	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Valuation Method Used	N/A	ValuationMethodUsedDesc
Non Cash Assistance	N/A	NonCashAssistanceDesc
Purpose Of Grant	INSTITUTIONAL SUPPORT	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	MONITORING USE OF FUNDS: GRANTS ARE MADE EXCLUSIVELY TO WAVE ENTERPRISES, INC.'S SUPPORTED ORGANIZATION, PEPPERDINE UNIVERSITY; THEREFORE, NO ADDITIONAL PROCESS IS REQUIRED TO DETERMINE ELIGIBILITY AND SELECTION CRITERIA FOR AWARDING GRANTS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JAMES GASH
DIRECTOR	$0	$448,556	$0	$135,750	$0	$2,626	$0	$22,217	$0	$319,680	$0	$928,829	$0	$0
CHARLES PIPPIN
CHAIRMAN & PRES THRU 09/21	$0	$304,252	$0	$0	$0	$19,498	$0	$15,331	$0	$31,923	$0	$371,004	$0	$0
ANDREW BENTON
FORMER DIRECTOR	$0	$283,357	$0	$0	$0	$10,334	$0	$11,400	$0	$24,822	$0	$329,913	$0	$0
DANIEL DEWALT
DIRECTOR & VP	$0	$251,351	$0	$24,500	$0	$14,397	$0	$17,229	$0	$19,838	$0	$327,315	$0	$0
GREG RAMIREZ
CHIEF FINANCIAL OFFICER	$0	$268,021	$0	$30,750	$0	$635	$0	$18,052	$0	$2,126	$0	$319,584	$0	$0
NICOLLE TAYLOR
PRESIDENT AS OF 10/21	$0	$246,355	$0	$24,844	$0	$642	$0	$16,565	$0	$17,571	$0	$305,977	$0	$0
JEFFREY ROHDE
VICE PRESIDENT	$0	$258,190	$0	$750	$0	$423	$0	$17,597	$0	$24,815	$0	$301,775	$0	$0
FAYE HOLTON
SECRETARY	$0	$197,325	$0	$750	$0	$1,842	$0	$13,207	$0	$20,598	$0	$233,722	$0	$0
LAURA PONDER
CONTROLLER	$0	$196,336	$0	$7,750	$0	$418	$0	$7,930	$0	$9,830	$0	$222,264	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 3

COMPENSATION OF THE ORGANIZATION'S CEO: WAVE ENTERPRISES, INC. IS A SUBSIDIARY OF PEPPERDINE UNIVERSITY. ALL OFFICERS AND COMPENSATED DIRECTORS ARE COMPENSATED BY PEPPERDINE UNIVERSITY. PEPPERDINE UNIVERSITY USED ONE OR MORE OF THE METHODS DESCRIBED IN PART I, LINE 3 TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION.

PART I, LINE 4B

SUPPLEMENTAL NONQUALIFIED PLANS: PEPPERDINE UNIVERSITY HAD AN INCENTIVE COMPENSATION PLAN FOR CERTAIN KEY EXECUTIVES. UNDER THE PLAN, UPON ACHIEVEMENT OF CERTAIN EXPECTATIONS AND GOALS, AND AT THE DISCRETION OF THE BOARD OF REGENTS, THE PARTICIPANT WOULD RECEIVE A UNIVERSITY CONTRIBUTION TO THE PLAN FOR THAT PLAN YEAR. UNIVERSITY CONTRIBUTIONS TO THE PLAN BECAME GRADUALLY VESTED BEGINNING WITH THE LAST DAY OF THE THIRD PLAN YEAR FOLLOWING THE CONTRIBUTION, AND VESTED FULLY AT THE COMPLETION OF THE SEVENTH PLAN YEAR FOLLOWING THE AWARD. WHEN THE EMPLOYEE ATTAINED THE AGE OF 62, THE ACCOUNT FULLY VESTED AND WAS FULLY PAID OUT TO THE EMPLOYEE. THE VESTING SCHEDULE WAS THEN ACCELERATED SUCH THAT THE EMPLOYEE WAS FULLY VESTED AFTER AGE 62. THIS INCENTIVE COMPENSATION PLAN ENDED EFFECTIVE AUGUST 1, 2022. NO AMOUNTS WERE AWARDED DURING CALENDAR YEAR 2021.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, LINE 6 - THE NUMBER OF VOLUNTEERS	THE NUMBER OF VOLUNTEERS REPRESENTS THE NUMBER OF VOLUNTEER DIRECTORS ON THE BOARD OF DIRECTORS AS OF THE END OF THE TAX YEAR.
FORM 990, PART VI, SECTION A, LINE 7A	POWER TO APPOINT BOARD DIRECTORS: DIRECTORS SHALL BE NOMINATED BY THE PRESIDENT OF PEPPERDINE UNIVERSITY AND DESIGNATED BY THE CHAIR OF THE BOARD OF REGENTS OF PEPPERDINE UNIVERSITY. CHANGES IN THE DIRECTORS SHALL BE REPORTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF REGENTS OF PEPPERDINE UNIVERSITY. EACH DIRECTOR SHALL HOLD OFFICE FOR A TERM OF THREE YEARS, OR SUCH SHORTER TERM AS MAY BE SPECIFIED BY THE CHAIR OF THE BOARD OF REGENTS OF PEPPERDINE UNIVERSITY AT THE TIME OF DESIGNATION, OR UNTIL A SUCCESSOR HAS BEEN DESIGNATED AND QUALIFIED.
FORM 990, PART VI, SECTION A, LINE 8B	COMMITTEE WITH AUTHORITY TO ACT: THE ORGANIZATION HAD NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	PROCESS TO REVIEW FORM 990: WAVE ENTERPRISES, INC'S FORM 990 IS PREPARED BY A PAID PREPARER. ONCE COMPLETED, IT IS REVIEWED BY AN OFFICER OF THE ORGANIZATION. A FULL COPY OF FORM 990 IS THEN ELECTRONICALLY DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12	ORGANIZATION POLICIES: WAVE ENTERPRISES, INC. IS A SUBSIDIARY OF PEPPERDINE UNIVERSITY. ALL OFFICERS AND DIRECTORS ARE EITHER EMPLOYED BY, OR ARE REGENTS OF, PEPPERDINE UNIVERSITY. PEPPERDINE UNIVERSITY HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION AND DESTRUCTION POLICY IN PLACE, WHICH APPLY TO THESE INDIVIDUALS.
FORM 990, PART VI, SECTION B, LINE 15	PROCESS FOR EXECUTIVE COMPENSATION: ALL OFFICERS AND COMPENSATED DIRECTORS ARE COMPENSATED BY A RELATED ORGANIZATION, PEPPERDINE UNIVERSITY. SINCE THE ORGANIZATION DID NOT COMPENSATE THE INDIVIDUALS DESCRIBED ON LINES 15A AND 15B DIRECTLY, THE RESPONSE TO THE NOTED LINES IS "NO."
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION: WAVE ENTERPRISES, INC. IS A SUBSIDIARY OF PEPPERDINE UNIVERSITY. THE ORGANIZATION DOES NOT HAVE SEPARATE POLICIES, AS IT FOLLOWS PEPPERDINE UNIVERSITY'S POLICIES. THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED AS PART OF THE CONSOLIDATED FINANCIAL STATEMENTS OF PEPPERDINE UNIVERSITY. PEPPERDINE UNIVERSITY'S FINANCIAL STATEMENTS ARE AVAILABLE VIA THE UNIVERSITY'S WEBSITE. PEPPERDINE UNIVERSITY DOES NOT MAKE ITS CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11G	CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 29,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,750. LEGAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 263. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 263.
FORM 990, PART XI, LINE 9:	ACTUARIAL ADJUSTMENT 6,465.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd
PEPPERDINE UNIVERSITY
24255 PACIFIC COAST HIGHWAY	MALIBU	CA	90263	951644037	EDUCATION	CA	501(C)(3)	LINE 2	N/A	0
WAVE SERVICES INC
24255 PACIFIC COAST HIGHWAY	MALIBU	CA	90263	954315778	SUPPORT	CA	501(C)(3)	LINE 12A, I		0	PEPPERDINE
PEPPERDINE UNIVERSITY (USA) IN LONDONUK
					EDUCATION					0	PEPPERDINE	56 PRINCES GATE	LONDON	UK	SW72PG	UK
CINDERELLA IMMOBILIARE SRL
					EDUCATION					0	PEPPERDINE	VIALE MILTON 41	FLORENCE	IT	50129	IT
PEPPERDINE (SHANGHAI) CONSULTING CO LTD
					EDUCATION					0	WAVE VENTURE	NR 66 LANE 532 YU YUAN ROAD	SHANGHAI	CH	200040	CH

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Predominant Income TypePredominantIncomeTypeTxt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd
ANDURIL HOLDINGS LLC
310 ALDER ROAD PO BOX 841	DOVER	DE	19904	010935824	INVESTMENTS	DE	N/A	N/A	0	0
MELODEON LBS DE I HOLDCO LP
143 WEST STREET SUITE 202	NEW MILFORD	CT	06776	841955404	INVESTMENTS	CT	N/A	N/A	0	0
P-901 NORTH FAIRFAX CO-INVESTOR LLC
4700 WILSHIRE BLVD	LOS ANGELES	CA	90010	834222000	REAL ESTATE	CA	N/A	N/A	0	0
P-1000 WASHINGTON CO-INVESTOR LLC
4700 WILSHIRE BLVD	LOS ANGELES	CA	90010	834571316	REAL ESTATE	CA	N/A	N/A	0	0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (8 entries)

Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Legal Domicile StateLegalDomicileStateCd
PEPPERDINE UNIVERSITY SRL
11 DE SEPTIEMBRE 955	BUENOS AIRES	AR	(1426) CAP	EDUCATION	AR	PEPPERDINE	C	0
FUNDACION PEPPERDINE UNIVERSITY PARA
11 DE SEPTIEMBRE 955	BUENOS AIRES	AR	(1426) CAP	EDUCATION	AR	PEPPERDINE	C	0
REVOCABLE TRUST
				INVESTING		PEPPERDINE	T	0	24255 PACIFIC COAST HIGHWAY	MALIBU	CA	90263	CA
CHARITABLE REMAINDER UNITRUSTS (2)
				INVESTING		PEPPERDINE	T	0	24255 PACIFIC COAST HIGHWAY	MALIBU	CA	90263	CA
CHARITABLE GIFT ANNUITIES (80)
				INVESTING		PEPPERDINE	T	0	24255 PACIFIC COAST HIGHWAY	MALIBU	CA	90263	CA
CHARITABLE REMAINDER UNITRUSTS (65)
				INVESTING		WAVE SERVICES	T	0	24255 PACIFIC COAST HIGHWAY	MALIBU	CA	90263	CA
CHARITABLE REMAINDER ANNUITY TRUSTS (1)
				INVESTING		WAVE SERVICES	T	0	24255 PACIFIC COAST HIGHWAY	MALIBU	CA	90263	CA
NIM CHARITABLE REMAINDER UNITRUSTS (4)
				INVESTING		WAVE SERVICES	T	0	24255 PACIFIC COAST HIGHWAY	MALIBU	CA	90263	CA

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
PEPPERDINE UNIVERSITY
J	$149,784	FMV
PEPPERDINE UNIVERSITY
R	$62,091	PRESENT VALUE
PEPPERDINE UNIVERSITY
B	$56,617	PRESENT VALUE