2021-03-12T12:31:27-06:00 2020-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2019-07-01 951744369 Azusa Pacific University AZUS 6268156000 901 E Alosta Avenue Azusa CA 917027000 Alanna Cajthaml VP for Finance & Business/CFO 6268156000 2021-03-12 1 Ted R Batson Jr P00721951 7145770988 2019 2022-09-23 18:48:47Z Dr Paul Ferguson 901 E Alosta Avenue Azusa CA 917027000 368811956 0 X www.apu.edu X 1947 CA To advance the work of God in the world through academic excellence in higher education. 19 16 5067 1500 523181 0 11632471 13293298 299216567 284612121 9080604 -3395043 7716486 3567215 327646128 298077591 89075002 80167931 0 0 158501854 147940902 50268 42500 3738695 73374380 76436299 321001504 304587632 6644624 -6510041 354808843 352158662 184395690 192172775 170413153 159985887 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. 0 0 248886884 79328188 255827074 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, 8 doctoral programs, and 2 associate's degrees, the University offers its more than 9,900 students a quality education on campus, online, and at seven regional centers throughout Southern California. 13083700 0 28073154 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. 126355 839743 188712 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. 262096939 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 0 0 1 1 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 1 12151 0 1 5067 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 19 16 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AK CO DC NV WA CA X Alanna Cajthami 6268156000 901 East Alosta Avenue Azusa CA 91702 X Jon R Wallace Former President & Trustee 0.00 0.00 X 895417 0 41309 Dr David Bixby Exec VP Advancement 40.00 X 303632 0 86101 Dr Mark Stanton Provost (Part year) 40.00 X 227849 0 121202 Dr Paul Ferguson President & Trustee 40.00 1.00 X X 273721 0 57434 Mark S Dickerson Counsel to the President (Part Year) 40.00 1.00 X 224853 0 5073 Dr John Thornton Chair - School of Accounting 40.00 X 188403 0 33470 Corbin Hoornbeek VP Advancement 40.00 X 160727 0 53382 Robert Roller Former Key Employee 0.00 0.00 X 183481 0 27247 Dr Anita Fitzgerald Henck Dean - School of Education 40.00 X 198507 0 10388 John C Jennings VP-University Integrity & General Counsel 40.00 1.00 X 188420 0 20224 Heather Petridis VP For Enrollment Management 40.00 X 163938 0 42323 Dr Robert K Welsh Dean of BAS 40.00 X 188657 0 14746 Dr David Weeks Dean- Honors College 40.00 X 178758 0 22387 Dr Aja Lesh Dean- School Of Nursing 40.00 X 179634 0 14746 Donald Davis Vice President/CIO 40.00 X 146743 0 39994 David Peck VP University Relations 40.00 X 141870 0 44563 Dr Stephen P Johnson Dean - College of Music & Arts 40.00 X 163010 0 20051 Dr Robert Duke Dean - APU Seminary 40.00 X 160888 0 22055 Dr Todd Emerson Medical Director 40.00 X 160870 0 18982 Vicky Bowden Vice Provost 40.00 X 161828 0 14517 Ross Allen VP for Finance & Business/CFO (Part Year) 40.00 X 167446 0 0 Shino Simmons VP of Student Affairs 40.00 X 153543 0 9407 Alanna Cajthaml CFO-VP Of Finance & Business Strategy 40.00 X 81333 0 8297 Larry Acosta Trustee 1.00 X 24545 0 0 David Poole Chair 1.00 X X 0 0 0 Thomas Miller Vice Chair 1.00 X X 0 0 0 Ray Johnston Vice Chair (Part Year) 1.00 X X 0 0 0 Evan Collins Secretary 1.00 X X 0 0 0 Sally Colace Trustee 1.00 X 0 0 0 Dan Fachner Trustee 1.00 1.00 X 0 0 0 Lynette Ilertson Trustee 1.00 X 0 0 0 Elizabeth Maring Trustee 1.00 X 0 0 0 Cathy McIntyre Trustee 1.00 X 0 0 0 Lucie Moore Trustee 1.00 X 0 0 0 Steve Perry Trustee 1.00 X 0 0 0 Sally Segerstrom Trustee 1.00 X 0 0 0 Ava Siwek Trustee 1.00 X 0 0 0 Albert Tate Trustee 1.00 X 0 0 0 Larry Walkemeyer Trustee 1.00 X 0 0 0 Dr Nick Yphantides Trustee 1.00 X 0 0 0 Tim Stripe Trustee 1.00 X 0 0 0 Greg Esgar Trustee 1.00 X 0 0 0 4918073 0 727898 203 1 1 0 Bon Appetit PO Box 50196 Los Angeles CA 90074 Professional Services 3881680 HMC Construction Inc 1461 E Cooley Dr 230 Colton CA 92324 General Contractor 3788848 Omninet Mission Center LLC 9420 Wilshire Blvd 4th Floor Beverly Hills CA 90212 Property Leasing Agent 1434814 Media Eye Inc 1223 Wilshire Blvd Ste 265 Santa Monica CA 90403 Advertising & Media 1028642 Foothill Technology Center LLC 602 E Huntington Dr Ste D Monrovia CA 91016 Property Leasing Agent 932511 68 925563 7712818 4654917 427905 13293298 Tuition & fees 611600 255827074 255827074 Auxiliary revenue 611600 13693291 13170110 523181 Inventory Sales 611600 9673761 9673761 Other Program Revenue 611600 5229283 5229283 Outreach ministries 611600 188712 188712 284612121 210037 210037 1463977 821704 642273 642273 642273 65113612 1118851 69503874 333669 -4390262 785182 -3605080 -3605080 60 925563 75118 -75058 -75058 LAPU Shared Svcs Fee 900099 3000000 3000000 3000000 298077591 284088940 523181 172172 79328188 79328188 839743 839743 3560507 813961 2316802 429744 1183278 1117373 65905 114793624 102755722 9765435 2272467 2849977 2447775 328682 73520 17432072 15349077 1830530 252465 8121444 7128823 814114 178507 2261908 20323 2241585 118625 118625 42500 42500 296539 296539 3318825 2910106 356923 51796 6895241 1389502 5492467 13272 5047876 3723141 1236452 88283 5258823 1704911 3416053 137859 9620418 6711253 2866438 42727 2771339 2633796 62882 74661 125739 107851 13584 4304 10495312 6990312 3505000 13943333 12915957 1027376 2415500 74708 2340792 Cost of Goods Sold 5556590 5500258 56332 O/C Room and Board Cost 1001443 1001443 Electronic Resources 786593 786593 O/C Tuition Costs 455725 455725 6066470 5390398 599482 76590 304587632 262096939 38751998 3738695 13957 19089621 21626826 605833 16049551 19456532 1249979 1293580 2407399 1577188 389600152 194966751 202787995 194633401 66503336 83817445 32103080 15118729 9417716 9512900 5200166 4502271 354808843 352158662 12675150 13774207 4072503 3748485 7582608 13582701 122861109 119120766 37204320 41946616 184395690 192172775 X 95362118 89770969 75051035 70214918 170413153 159985887 354808843 352158662 X -6510041 2479705 -6396930 X 0 1 X 1 1 1 X 12353053 9518533 14895905 11632471 13293298 61693260 12353053 9518533 14895905 11632471 13293298 61693260 2697027 58996233 5006315 3851323 3530757 4154497 1674014 18216906 194735 120237 23963 19520 3000060 3358515 83268681 1511635848 0.70850 0.67150 X Schedule A, Part II, Line 10, Explanation of Other Income: Gross Receipts from fundraising - 2015 Amount: $ 23,336. 2016 Amount: $ 16,205. 2017 Amount: $ 23,963. 2018 Amount: $ 19,520. 2019 Amount: $ 60. Other Income - 2015 Amount: $ 171,399. 2016 Amount: $ 104,032. 2019 Amount: $ 3,000,000. 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 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 4054 0 1 3980 8034 0 Part II-B, Line 1: Employees' time spent lobbying for or against legislation related to APU's interests. Azusa Pacific University pays annual membership dues to the Association of Independent California Colleges and Universitites (AICCU.) A portion of those dues are used for lobbying purposes. 3341905 X X X 0 79262646 683708 -673354 2350064 76922936 86913981 1927370 1812696 11391401 79262646 81435220 1076304 7373160 2970703 86913981 68714161 2163791 13294628 2737360 81435220 60728807 3120241 7291379 2426266 68714161 0.29040 0.70960 0 0 58012649 58012649 241816351 120825721 120990630 8125934 8340402 -214468 68346478 56853664 11492814 13298740 8946964 4351776 194633401 Trust Liab. Due to Others 9570432 Other Liabilities 3690461 Asset Retirement Obligation 1370833 Accrued Loss on Interest Rate Swap 22874784 Capital Lease Obligations 4440106 41946616 Part III, Line 4: 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. Part V, Line 4: Primarily scholarships. Form 990, Schedule D, Part V, Lines 2a-2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 06/30/2020. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 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 The University receives Student Financial Aid awards from the U.S. Department of Education and the California Student Aid Commission. In FYE 6/30/20, the University received Higher Education Emergency Relief Funding (HEERF)from the U.S. Department of Education. 1 Sub-Saharan Africa 0 0 Grants to recipients in region 800000 North America 0 0 Grants to recipients in region 39743 0 0 0 0 0 0 839743 0 839743 Sub-Saharan Africa Foreign studies 800000 Wire Transfer North America Outreach Ministries 39743 Wire Transfer 1 1 0 0 1 0 0 0 Part I, Line 2: 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. APU makes bi-annual visits and receives semester reports from the local director. Part I, line 3: Foreign expenditures are tracked in accordance with the accrual basis of accounting using expense reports, receipts, and other appropriate documentation. Part III Accounting Method: Part IV, Line 3 The organization has an ownership interest in a foreign corporation in Mexico but does not meet the required thresholds for filing Form 5471. X X X X X X X 1 Crescendo Interactive Inc 110 Camino Ruiz Camarillo CA 93012 Consulting 0 0 5500 -5500 Randy Huston 4345 W Chama Dr Glendale AZ 85310 Consulting 0 0 27000 -27000 Marts & Lundy 160 Chubb Avenue Suite 303 Lyndhurst NJ 07071 Consulting 0 0 10000 -10000 42500 -42500 AR CA CO DC NV WA Dinner Rally 925623 925563 60 18500 15518 3956 37144 0 925623 925563 60 18500 15518 3956 37144 75118 -75058 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. 1 Scholarships 5673 79328188 Part I, Line 2: The Student Financial Services Department maintains records to substantiate eligibility and election 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 X 1 1 X X X X X 1 1 0 0 0 0 0 0 0 Jon R Wallace Former President & Trustee 192700 0 0 0 702717 0 0 0 41774 0 937191 0 690783 0 Dr David Bixby Exec VP Advancement 292847 0 0 0 10785 0 24774 0 62017 0 390423 0 0 0 Dr Mark Stanton Provost (Part year) 209978 0 0 0 17871 0 34261 0 87642 0 349752 0 0 0 Dr Paul Ferguson President & Trustee 264467 0 0 0 9254 0 9261 0 48811 0 331793 0 0 0 Mark S Dickerson Counsel to the President (Part Year) 214008 0 0 0 10845 0 4382 0 1198 0 230433 0 0 0 Dr John Thornton Chair - School of Accounting 184313 0 0 0 4090 0 3749 0 30172 0 222324 0 0 0 Corbin Hoornbeek VP Advancement 154727 0 0 0 6000 0 3105 0 50643 0 214475 0 0 0 Robert Roller Former Key Employee 28360 0 0 0 155121 0 526 0 26986 0 210993 0 0 0 Dr Anita Fitzgerald Henck Dean - School of Education 179227 0 0 0 19280 0 3777 0 7047 0 209331 0 0 0 John C Jennings VP-University Integrity & General Co 184805 0 0 0 3615 0 3826 0 16849 0 209095 0 0 0 Heather Petridis VP For Enrollment Management 163938 0 0 0 0 0 3431 0 39296 0 206665 0 0 0 Dr Robert K Welsh Dean of BAS 185042 0 0 0 3615 0 3799 0 11395 0 203851 0 0 0 Dr David Weeks Dean- Honors College 178758 0 0 0 0 0 3791 0 19035 0 201584 0 0 0 Dr Aja Lesh Dean- School Of Nursing 179285 0 0 0 349 0 3799 0 11388 0 194821 0 0 0 Donald Davis Vice President/CIO 146424 0 0 0 319 0 3102 0 37251 0 187096 0 0 0 David Peck VP University Relations 138255 0 0 0 3615 0 2997 0 41919 0 186786 0 0 0 Dr Stephen P Johnson Dean - College of Music & Arts 163010 0 0 0 0 0 3469 0 16991 0 183470 0 0 0 Dr Robert Duke Dean - APU Seminary 160888 0 0 0 0 0 3459 0 18996 0 183343 0 0 0 Dr Todd Emerson Medical Director 160837 0 0 0 33 0 3411 0 15973 0 180254 0 0 0 Vicky Bowden Vice Provost 157008 0 0 0 4820 0 3360 0 11544 0 176732 0 0 0 Ross Allen VP for Finance & Business/CFO (Part 163659 0 0 0 3787 0 0 0 387 0 167833 0 0 0 Shino Simmons VP of Student Affairs 153543 0 0 0 0 0 2927 0 6848 0 163318 0 0 0 Part I, Line 1a Personal Services: Dr. Paul Ferguson, President & Trustee lives in housing provided by Azusa Pacific University. The housing is provided to the President for the convenience of the school and as a condition of employment on the business premises. The fair rental value of this housing is shown as a nontaxable benefit on Schedule J Part II. The University maintains the residence since it is campus property. In FYE 6/30/20, Former President Jon R. Wallace also received a housing allowance which was not included in taxable compensation. A housing allowance is also provided to officers who are ordained ministers. Dr. Mark Stanton receives a ministerial housing allowance which was not included in taxable compensation. First Class Travel: The governing board has specifically authorized this and recognizes it as necessary and for bonafide business purpose. Those who recieved this benefit include the President, Executive Vice President, and any other approved by the President, Executive Vice President, and Provost. Travel for companions: Spousal travel approved for major donor events/ visits which are bonafide business travel authorized by board Chair for the President, and by President for other highly compensated employees. Those who recieved this benefit include the President's spouse, Executive Vice President's spouse, and any other as approved by the President, Executive Vice President, and Provost. Part I, Lines 4a-b Robert Roller, Dean of School of Business, was paid severance in the amount of $155,121. Jon Wallace, former President & Trustee, received a 457(f) accrual particpation in the amount of $690,753. A California Municipal Finance Authority 201563466 13048TTT0 2015-04-09 64975000 Refund 4/5/11 Bond 0 0 0 B California Municipal Finance Authority 201563466 13048TTS2 2015-04-09 72659749 Refund 4/5/11 Bond 0 0 0 A 64975000 225000 64750000 2008 1 0 1 1 B 13325000 72659749 717631 71942118 2008 1 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 1 Wells Fargo Bank NA 28.000000000000 1 0 0 0 1 B 0 0 1 0 0 0 0 0 1 A 1 B 1 Briana Pack Family of Dean - Nursing 121028 Employment 0 Marissa Brash Family of Dean - Nursing 116709 Employment 0 Erin Thorp Family of Provost 65905 Employment 0 Stephen Martin Family of Dean - Theology 103760 Employment 0 Ryan Somers Family of Trustee 85122 Employment 0 X 10 415248 High/low average X Sports Equipment 1 12657 Cost 1 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 1 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 repealable; (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, Section A, line 2 Vice Chair Thomas Miller and Trustee Steve Perry have a business relationship. Form 990, Part VI, Section A, line 4 The University changed its bylaws in May 2020 to decrease the number of voting board members from 31 to 27. Form 990, Part VI, Section B, line 11b 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, Section B, line 12c 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. Form 990, Part VI, Section B, line 15 Any changes to the compensation of the University's CEO 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 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, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VII, Column F: Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part XI, line 9: Amortization of Asset Retirement Obligation -55,647. Change in Value of Beneficial Interest in Trusts -303,554. Change in Value of Split Interest Agreements -167,844. Unrealized Loss on Interest Rate Swap -5,869,885. Azusa Pacific Holdings LLC 2575 E Camelback Road Phoenix AZ 85016 Real estate AZ 0 800000 Azusa Pacific University Los Angeles Pacific University 901 E Alosta Avenue Azusa CA 91702 364682140 Online higher education CA 501(c)(3) Line 2 Azusa Pacific University 1 Azusa Ensenada S De RL De CV C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Holding and Outreach Ministries MX 1 Azusa Pacific Mexicali C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Holding and Outreach Ministries MX 0 Amigos de Ejido AC C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Holding and Outreach Ministries MX 0 Charitable Remainder Trusts (47) Hold assets and remit income to the University CA Azusa Pacific University 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 Los Angeles Pacific University L Los Angeles Pacific University P 75152 Invoices Los Angeles Pacific University Q 88525 Invoices Los Angeles Pacific University R Los Angeles Pacific University S 3000000 Allocation of expenses Schedule R, Part II: Organization has an affiliate organization that represents its operations in South Africa. Per our interpretation of the Form 990 instructions and in order to file a complete and accurate return, the affiliate organization's operations are included in the financial activity reported on this Form 990 and the affiliate organization is reported in Schedule R, Part II as a related tax-exempt organization. Schedule R, Part IV: For transparency reasons we have listed the non-governmental organizations structured as organizations in Mexico. The figures have not been listed as the amounts have been consolidated as part of the 990.