2015-02-11T23:00:22-06:00 2014-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2013-07-01 951744369 Azusa Pacific University AZUS 6268156000 901 E Alosta Avenue Azusa CA 917027000 Robert Johansen Senior VP & CFO 6268156000 2015-02-11 1 David C Moja P00747006 7149619300 2013 2016-03-07 17:11:31Z Dr Jon R Wallace 901 E Alosta Avenue Azusa CA 917027000 335260803 0 X www.apu.edu X 1947 CA To advance the work of God in the world through academic excellence in higher education. 29 26 5881 1600 379987 -115144 8330962 7518585 259223804 279471781 4925237 5283299 9174060 9115074 281654063 301388739 59662199 66548472 0 0 141525519 149557137 23897 26681 2954399 79345347 83364319 280556962 299496609 1097101 1892130 358057963 365187421 176810220 179769657 181247743 185417764 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 232405756 66499827 256239439 Tuition & Fees:Azusa Pacific University is an evangelical, Christian university committed to God first and excellence in higher education. With 52 undergraduate majors, 28 master's degrees, 14 certificates, 10 credentials, and 8 doctoral programs, the University offers nearly 10,000 students a quality education on campus, online, and at seven regional centers throughout Southern California. 15540021 29826517 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. 790758 48645 920364 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. 248736535 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 0 1 1 1 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 1 1 1 1 0 1 0 0 0 1 1 0 0 0 1 12167 0 1 5881 1 1 1 1 MX SF 0 0 0 1 1 0 0 0 0 X 29 26 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Robert Johansen 6268156000 901 East Alosta Avenue Azusa CA 91702 Peggy Campbell Chair 1.00 1.00 X X 0 0 0 Thomas Miller Vice Chair 1.00 X X 0 0 0 David Poole Secretary 1.00 X X 0 0 0 Dr Jon R Wallace President & Trustee 40.00 1.00 X X 299528 0 60419 Larry Acosta Trustee 1.00 X 0 0 0 Tom Alkazin Trustee 1.00 X 0 0 0 Craig Cheek Trustee 1.00 X 0 0 0 Evan Collins Trustee 1.00 X 0 0 0 Robyn Dillon Trustee 1.00 X 0 0 0 Dan Fachner Trustee 1.00 X 0 0 0 Bill Hooper Trustee 1.00 X 0 0 0 Mike Ingram Trustee 1.00 X 0 0 0 Ray W Johnston Trustee 1.00 1.00 X 0 0 0 David C Le Shana Phd Trustee 1.00 X 0 0 0 Michael D Lizarraga Trustee 1.00 1.00 X 0 0 0 Elizabeth Maring Trustee 1.00 X 0 0 0 Don Marshburn Trustee 1.00 X 0 0 0 Marc McBride Trustee 1.00 X 0 0 0 Jeannie Pascale Trustee 1.00 X 0 0 0 Steve Perry Trustee 1.00 X 0 0 0 Earl R Schamehorn 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 Tim Stripe Trustee 1.00 X 0 0 0 Paul Szeto Trustee 1.00 X 0 0 0 Albert Tate Trustee 1.00 X 0 0 0 Dr John Volmink Trustee 1.00 X 0 0 0 Raleigh Washington Trustee 1.00 X 0 0 0 Dr Nick Yphantides Trustee 1.00 X 0 0 0 Dr David Bixby Exec VP Advancement 40.00 X 263143 0 34759 John C Reynolds Exec VP Administration 1.00 40.00 X 254644 0 78939 Mark S Dickerson VP Legal & Comm Affr 40.00 1.00 X 204505 0 28341 Robert L Johansen SVP & CFO 40.00 1.00 X 170220 0 71944 Terry A Franson Sr VP Student Life 40.00 X 183235 0 32712 Dr Mark Stanton Provost 40.00 1.00 X 146933 0 120923 Stephen Grey Exec Director of Finance 1.00 40.00 X 157291 0 24245 David DuFault-Hunter VP Enrollment Mgmt 40.00 X 133619 0 2500 Dr Fred Garlett Dean Of APS 40.00 X 176727 0 21471 Dr Aja Lesh Dean- School Of Nursing 40.00 X 168469 0 26757 Dr David Weeks Dean-Col Of Lib Arts&Sci 40.00 X 161509 0 65995 Anita Fitzgerald Henck Dean - School of Education 40.00 X 166237 0 21249 Robert K Welsh Dean of BAS 40.00 X 155886 0 24719 Dr Diane Guido Vice Provost - Grad 40.00 X 142424 0 36538 Dr Todd Emerson Medical Director 40.00 X 146785 0 30745 Paul Gray Dean of Libraries 40.00 X 168026 0 28770 Dr John M Thornton Chair - School of Accounting 40.00 X 167114 0 57647 Donald Davis Vice President/CIO 40.00 X 129189 0 27342 Dr Michael M Whyte Former Provost/Officer 40.00 X 181599 0 28903 3577083 0 824918 20 1 1 0 Ely Company Inc 17868 Hwy 18 Suite 215 Apple Valley CA 92307 General Contractor 2878233 Experts In Marketing Inc 1223 Wilshire Suite 265 Santa Monica CA 90403 Advertising & Media 1311669 Doug Giles General Contractor PO Box 78956 Corona CA 92877 General Contractor 1246531 Sun Country Campus Development 12221 Poplar Street Suite 21 Hesperia CA 92344 Property Leasing Agent 1159997 Vizual Symphony Inc 2774 E Walnut Pasadena CA 91107 Production and Installation 1001453 39 278927 226580 7013078 1667208 7518585 Tuition & fees 611600 256239439 256239439 Auxiliary revenue 611600 17902437 17902437 Other prog svc inc 611600 4409541 4409541 Outreach ministries 611600 920364 920364 279471781 3569194 3569194 2310758 983025 1327733 1327733 1327733 24105163 1329450 22436874 1283634 1668289 45816 1714105 1714105 645 278927 107830 -107185 -107185 16575240 9060701 7514539 7514539 Prtg/grphcs/media/etc 812900 319201 319201 Banquet sales 722320 63319 63319 Partnership losses 525990 -2533 -2533 379987 301388739 286986320 379987 6503847 64912627 64912627 1635845 1635845 3550894 981483 2098945 470466 572035 290083 281952 112930799 100898217 10710781 1321801 6021903 5239369 652227 130307 18762977 15473381 3038323 251273 7718529 6814622 759929 143978 749905 6436 743469 97887 97887 26681 26681 160768 160768 3893366 2361953 1516017 15396 7414748 1270079 6109732 34937 9383651 5823977 3441950 117724 3986690 1651436 2270242 65012 1860 1860 10710414 5977519 4731805 1090 6480788 5743023 580939 156826 511001 258875 246420 5706 8751761 8751761 12149811 11255748 894063 4680587 4680587 All Other Expenses 7437511 3172330 4052576 212605 O/C Room and Board 2957959 2943273 14686 Maint, Repair, Renov 1347625 369013 978612 Books 1062063 1317701 -256235 597 1585924 1585924 299496609 248736535 47805675 2954399 4822524 2151784 8856565 26613746 427500 835000 12179054 12210111 301000 251000 620000 408773 1950778 1664868 2194239 2342315 339727112 115302547 229488093 224424565 38603554 35782641 41710944 41667104 7327748 7397012 9575964 9438502 358057963 365187421 12381480 13834486 4072503 4072503 2359336 6095323 131441000 128755000 4941862 4892738 21614039 22119607 176810220 179769657 X 118157513 128769269 34356697 26155453 28733533 30493042 181247743 185417764 358057963 365187421 X 1892130 2558264 -1807218 1526845 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2580025 X X X 0 52657083 2453824 6281527 2448866 58943568 50788068 361953 4076249 2568187 1000 52657083 52143556 877038 26737 2226318 32945 50788068 39228550 8005043 6959286 2049323 52143556 37170265 344882 2610266 896863 39228550 0.53000 0.47000 0 0 55875289 55875289 217731232 76052870 141678362 10324640 2096997 8227643 41843829 30085598 11758231 13952122 7067082 6885040 224424565 Limited partnerships 99583 F Real estate 40667936 F Other investments 899585 F 41667104 Annuities Payable 1405007 Trust Liab. Due to Others 621832 Other Liabilities 1936605 Asset Retirement Obligation 1112343 Accrued Loss on Interest Rate Swap 17043820 22119607 X Part III, Line 4: The University acquired five original Dead Sea Scroll fragments and a collection of rare Biblical antiquities which expands the existing Special Collections of 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. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the combined financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the combined statements of activities. The University files information tax returns in the U.S. and various states. The University is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. 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". 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. 0 Sub-Saharan Africa 1 4 Grants to Recipients Located in Region 1587200 North America 1 1 Program services Outreach ministries 48645 2 5 0 0 2 5 1635845 0 1635845 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, Foreign studies 1587200 Wire Transfer North America Foreign Studies 48645 Wire Transfer 2 0 0 0 0 0 0 0 Part I, line 3: Foreign expenditures are tracked in accordance with the accrual basis of accounting using expense reports, receipts, and other appropriate documentation. X X X X X X X 1 Langley Innovations LLC 10958 Bloomingdale Drive Rockville MD 20852 Consulting 0 0 20784 -20784 Crescendo Interactive Inc 110 Camino Ruiz Camarillo CA 93012 Consulting 0 0 5897 -5897 26681 -26681 Dinner Rally 240006 239361 645 45703 28844 1200 23458 APUSA Scholarship Lunch 39566 39566 1817 4062 458 2288 279572 278927 645 47520 32906 1658 25746 107830 -107185 1 Scholarships 6006 64912627 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 stipend and other awards. All payments are uploaded to their respective categories. The business office reconciles accounts and prepares departmental and grantor reports. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Dr Jon R Wallace President & Trustee 298567 0 0 0 961 0 24481 0 36512 0 360521 0 0 0 Dr David Bixby Exec VP Advancement 189738 0 63565 0 9840 0 15465 0 19880 0 298488 0 0 0 John C Reynolds Exec VP Administration 218492 0 30000 0 6152 0 18188 0 69171 0 342003 0 0 0 Mark S Dickerson VP Legal & Comm Affr 204505 0 0 0 0 0 15594 0 19967 0 240066 0 0 0 Robert L Johansen SVP & CFO 170220 0 0 0 0 0 14180 0 58650 0 243050 0 0 0 Terry A Franson Sr VP Student Life 178100 0 0 0 5135 0 14781 0 18489 0 216505 0 0 0 Dr Mark Stanton Provost 146933 0 0 0 0 0 41245 0 83747 0 271925 0 0 0 Stephen Grey Exec Director of Finance 157291 0 0 0 0 0 11498 0 18520 0 187309 0 0 0 Dr Fred Garlett Dean Of APS 145812 0 0 0 30915 0 11948 0 9981 0 198656 0 0 0 Dr Aja Lesh Dean- School Of Nursing 155441 0 0 0 13028 0 12810 0 14404 0 195683 0 0 0 Dr David Weeks Dean-Col Of Lib Arts&Sci 160276 0 0 0 1233 0 13491 0 53006 0 228006 0 0 0 Anita Fitzgerald Henck Dean - School of Education 160943 0 0 0 5294 0 13063 0 8691 0 187991 0 0 0 Robert K Welsh Dean of BAS 146170 0 0 0 9716 0 11972 0 13205 0 181063 0 0 0 Dr Diane Guido Vice Provost - Grad 142004 0 0 0 420 0 11360 0 25623 0 179407 0 0 0 Dr Todd Emerson Medical Director 145637 0 0 0 1148 0 11651 0 19551 0 177987 0 0 0 Paul Gray Dean of Libraries 160488 0 0 0 7538 0 12839 0 16434 0 197299 0 0 0 Dr John M Thornton Chair - School of Accounting 165966 0 0 0 1148 0 13664 0 44503 0 225281 0 0 0 Donald Davis Vice President/CIO 129189 0 0 0 0 0 10644 0 21623 0 161456 0 0 0 Dr Michael M Whyte Former Provost/Officer 176920 0 0 0 4679 0 14154 0 15304 0 211057 0 0 0 Part I, Line 1a First Class Travel: The governing board has specifically authorized this and recognizes it as necessary and for bona fide business purpose. A housing allowance is also provided to officers who are ordained ministers. The housing allowance is approved by the board and documented in the board minutes. Personal Services: The President 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. A California Municipal Finance Authority 201563466 13048THN6 2011-04-05 136685000 Refinance Series 2007 bonds 0 0 0 A 131730000 13668500 4954912 88 0 1 0 1 A 0 0 1 0 0 0 0 1 A 0 0 1 0 1 1 Wells Fargo Bank NA 28.000000000000 0 0 0 Not applicable 0 0 0 A 0 David Bixby Assoc. Inv agreement per employee contract agreement X 250000 150000 0 1 1 David Dufault-Hunter Assoc. Inv agreement per employee contract agreement X 101000 101000 0 1 1 251000 136090 Qualified tuition discount D Craig Wallace Family of President 132331 Employment 0 Dustin Scott Reynolds Family of EVP ADM 64275 Employment 0 Jonathan Krimmel Family of SVP/CFO 72501 Employment 0 Matt Wallace Family of President 42133 Employment 0 Erin Thorp Family of Provost 56572 Employment 0 Kari Bixby Family of EVP Adv 36679 Employment 0 Jason LeShana Family of Trustee 47926 Employment 0 X 39285 Fair market value X 5500 Fair market value X 1 16000 Fair market value X 7 1071183 Stock market value X 1 480000 Appraisal X 1 4500 Appraisal X Sony Control 1 50740 Fair market value 0 1 0 Part I, Column (b): The number of contributions listed represents the number of contributions received. 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 Peggy Campbell, Tom Miller, Dan Fachner, Bill Hooper, David Le Shana, Michael Lizarraga, Elizabeth Maring, Don Marshburn, David Poole and Jon Wallace. 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 President Jon Wallace and Executive Vice President David Bixby, family relationship. Form 990, Part VI, Section B, line 11 Form 990 is prepared by an independent CPA firm and reviewed by the organization's top management. The reviewed Form 990 is then forwarded to the board of directors for 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. All potential conflicts of interest by administrators, officers or trustees of the institution are brought to the attention of the Chairman of the Board of Trustees and General Counsel for resolution. 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 Available upon request Form 990, Part XI, line 9: Accretion for Asset Retirement Obligation -41,015. Change in Value of Beneficial Trust Change in Value of Split Interest Agreements 149,637. Endowment Gifts 1,400,393. Unrealized Loss on Interest Rate Swap 17,830. Form 990, Part XII, Line 2c: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. Azusa Pacific Holdings LLC 2575 E Camelback Road Phoenix AZ 85016 Real estate AZ N/A Engstrom Institute 635 Camino de los Mares Ste 216 San Clemente CA 92673 Center for Youth & Family CA 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 Christian Leadership Alliance 635 Camino De Los Mares San Clemente CA 92673 953451239 Empower christian leaders CA 501(c)(3) Line 9 Azusa Pacific University 0 API Education Foundation 366 Ridge Road Overport Durban SF Study abroad program SF 0 Azusa Ensenada S De RL De CV C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Real estate MX 1 Azusa Pacific Mexicali C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Real estate MX 0 Amigos de Ejido AC C/O Jose Luis Perez Rocha Avenida Tijuana Tijuana MX 22320 Real estate MX 0 0 1 0 0 0 0 0 0 1 1 0 1 0 0 1 0 1 1 1 Los Angeles Pacific University O 126078 Set percentage Los Angeles Pacific University J 123060 Set monthly lease los Angeles Pacific University R 8930042 General ledger API Education Foundation B 1587200 General ledger 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.