Civic Intelligence

Pacific States University

990 • Fiscal year 2018 • EIN 95-1744370

Oct 01, 2017 to Sep 30, 2018 • Filed on Mar 28, 2019

Organization ProfileWWW.PSUCA.EDU
3424 Wilshire Blvd 12th FloorLos Angeles, CA 90010

(323) 731-2383

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.40x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

1.70x

Higher debt load relative to revenue than 90% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

2nd percentile

-130%

Higher net margin than 2% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

83rd percentile

$147,162

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 23.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

13th percentile

-11%

Faster asset growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-63%

Faster revenue growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$2,715,225

Down $321,735 (-11%) from 2017

Net Assets

Down

$1,637,770

Down $824,976 (-33%) from 2017

Liabilities

Up

$1,077,455

Up $503,241 (+88%) from 2017

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin2nd percentile

Revenue

Down

$633,229

Down $1,065,140 (-63%) from 2017

Expenses

Down

$1,458,205

Down $703,049 (-33%) from 2017

Net Income

Down

-$824,976

Down $362,091 (-78%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $4,034,598Liabilities 2011: $1,702,500Net Assets 2011: $2,332,0982011Assets 2012: $3,247,541Liabilities 2012: $1,119,136Net Assets 2012: $2,128,4052012Assets 2013: $4,173,186Liabilities 2013: $1,015,674Net Assets 2013: $3,157,5122013Assets 2014: $4,608,164Liabilities 2014: $1,393,451Net Assets 2014: $3,214,7132014Assets 2015: $4,648,339Liabilities 2015: $1,386,999Net Assets 2015: $3,261,3402015Assets 2016: $3,678,965Liabilities 2016: $753,334Net Assets 2016: $2,925,6312016Assets 2017: $3,036,960Liabilities 2017: $574,214Net Assets 2017: $2,462,7462017Assets 2018: $2,715,225Liabilities 2018: $1,077,455Net Assets 2018: $1,637,7702018Assets 2019: $1,424,825Liabilities 2019: $75,838Net Assets 2019: $1,348,9872019Assets 2021: $977,918Liabilities 2021: $52,331Net Assets 2021: $925,5872021Assets 2022: $883,713Liabilities 2022: $511,400Net Assets 2022: $372,3132022Assets 2023: $1,620,892Liabilities 2023: $1,619,758Net Assets 2023: $1,1342023Assets 2024: $1,886,298Liabilities 2024: $1,581,098Net Assets 2024: $305,2002024

Highlighted filing

2018

Assets$2,715,225
Liabilities$1,077,455
Net Assets$1,637,770
Open 2018 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,774,509Expenses 2011: $2,771,774Net Income 2011: $2,7352011Revenue 2012: $2,237,015Expenses 2012: $2,442,164Net Income 2012: -$205,1492012Expenses 2013: $2,683,8192013Revenue 2014: $2,721,432Expenses 2014: $2,668,732Net Income 2014: $52,7002014Revenue 2015: $2,559,048Expenses 2015: $2,515,155Net Income 2015: $43,8932015Revenue 2016: $2,011,463Expenses 2016: $2,347,173Net Income 2016: -$335,7102016Revenue 2017: $1,698,369Expenses 2017: $2,161,254Net Income 2017: -$462,8852017Revenue 2018: $633,229Expenses 2018: $1,458,205Net Income 2018: -$824,9762018Revenue 2019: $1,137,527Expenses 2019: $1,426,310Net Income 2019: -$288,7832019Revenue 2021: $1,149,584Expenses 2021: $962,584Net Income 2021: $187,0002021Revenue 2022: $345,992Expenses 2022: $899,266Net Income 2022: -$553,2742022Revenue 2023: $595,108Expenses 2023: $934,848Net Income 2023: -$339,7402023Revenue 2024: $1,172,455Expenses 2024: $878,547Net Income 2024: $293,9082024

Highlighted filing

2018

Revenue$633,229
Expenses$1,458,205
Net Income-$824,976
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Mar 28, 2019
Return Version
2017v2.3
Gross Receipts
$733,256
Mission and Program Overview

Mission

Psu's mission is to be an integrated professional institution of higher learning that provides (1) knowledge and skill acquisition; (2) effective application; and (3) values and behaviors that are essential to function in the ever-changing global environment. Graduates will be prepared to contribute effectively and ethically as leaders in the contemporary dynamic business world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,881,409$1,839,380▼ $42,029
Cash and Non-Interest-Bearing Accounts$1,045,354$790,974▼ $254,380
Accounts Receivable$63,005$42,102▼ $20,903
Prepaid Expenses and Deferred Charges$22,425$18,544▼ $3,881
Intangible Assets$542--
Total Assets$3,036,960$2,715,225▼ $321,735
Other Assets Total$24,225$24,225→ $0
Liabilities
Other Liabilities$463,591$1,007,036▲ $543,445
Deferred Revenue$101,245$68,026▼ $33,219
Accounts Payable and Accrued Expenses$9,378$2,393▼ $6,985
Total Liabilities$574,214$1,077,455▲ $503,241
Net Assets / Fund Balance
Unrestricted Net Assets$2,462,746$1,637,770▼ $824,976
Total Net Assets Fund Balance$2,462,746$1,637,770▼ $824,976
Total Liabilities and Net Assets / Fund Balance$3,036,960$2,715,225▼ $321,735

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,105,247-$1,105,247
Buildings$675,310$138,298$813,608
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Hee Young AhnPresidentFT$147,162$147,162
John KasemBoard MemberPT$10,800$10,800

Board Members and Trustees

NameTitle
Ja Eun YooChairperson
Kyung Hee KimBoard Member
Marn J ChaBoard Member
Moon Key NamBoard Member
Sang Won ParkBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$8,679
Program Service Revenue
$638,439
Investment Income
$-167
Other Revenue
$-13,722
All Other Contributions
$8,679
Change in Net Assets
$-824,976

Audited Revenue Reconciliation

Revenue per Audited Statements
$633,229
Total Revenue per Audited Statements
$633,229
Total Revenue per Form 990
$633,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$740,482
Other Expenses$717,723
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$686,234--$686,234
Occupancy$249,375--$249,375
All Other Expenses$26,754$111,723-$138,477
Insurance-$102,996-$102,996
Payroll Taxes$53,374--$53,374
Fees for Services Management-$41,305-$41,305
Depreciation Depletion$29,289$375-$29,664
Fees for Services Other$13,785$8,821-$22,606
Other Expenses$20,300$20,181-$20,181
Interest-$15,028-$15,028
Travel-$14,101-$14,101
Fees for Services Accounting-$8,500-$8,500
Office Expenses-$4,370-$4,370
Advertising$2,208--$2,208
Conferences and Meetings-$1,263-$1,263
Information Technology$1,250--$1,250
Other Employee Benefits-$874-$874
Total Functional Expenses$1,104,554$353,651$0$1,458,205

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,458,205
Total Expenses per Audited Statements$1,458,205
Total Expenses per Form 990$1,458,205
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan - Cheon$1,000,000
Dorm Deposit$7,630
Accrued Expenses$762
Income Tax Payable$402
Payroll Tax Payable$-1,758
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by governing board prior to filing.”

Form 990, Page 6, Part VI, Line 18

“Organization's documents are available upon request and through guidestar.org”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Pacific States University
EIN
95-1744370
Phone
3237312383
Address
3424 WILSHIRE BLVD 12TH FLOOR, LOS ANGELES, CA 90010

Signing Officer

Name
Hee Young Ahn
Title
President
Phone
3237312383
Signed
2019-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hee Young Ahn
Formed
1940
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
31

Preparer

Firm
BENJAMIN KOO & CO CPA'S
Address
3435 WILSHIRE BLVD 1500, LOS ANGELES, CA 90010-1915
Preparer
Gene Kahng
Phone
2133885555
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Psu's mission is to be an integrated professional institution of higher learning that provides (1) knowledge and skill acquisition; (2) effective application; and (3) values and behaviors that are essential to function in the ever-changing global environment. Graduates will be prepared to contribute effectively and ethically as leaders in the contemporary dynamic business world.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt0639049
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0138298
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0813608
IRS990ScheduleD/ExpensesSubtotalAmt01458205
IRS990ScheduleD/LandGrp/BookValueAmt01105247
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01105247
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2762
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3402
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4-1758
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3INCOME TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL TAX PAYABLE
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IRS990ScheduleD/TotalExpensesPerForm990Amt01458205
IRS990ScheduleD/TotalLiabilityAmt01007036
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED THROUGH GENERAL CATALOG OF THE ORGANIZATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PSU'S MISSION IS TO BE AN INTEGRATED PROFESSIONAL INSTITUTION OF HIGHER LEARNING THAT PROVIDES (1) KNOWLEDGE AND SKILL ACQUISITION; (2) EFFECTIVE APPLICATION; AND (3) VALUES AND BEHAVIORS THAT ARE ESSENTIAL TO FUNCTION IN THE EVER-CHANGING GLOBAL ENVIRONMENT. GRADUATES WILL BE PREPARED TO CONTRIBUTE EFFECTIVELY AND ETHICALLY AS LEADERS IN THE CONTEMPORARY DYNAMIC BUSINESS WORLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY GOVERNING BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST AND THROUGH GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt08679
IRS990/TotalEmployeeCnt031
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0353651
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01104554
IRS990/TotalFunctionalExpensesGrp/TotalAmt01458205
IRS990/TotalGrossUBIAmt0-13722
IRS990/TotalLiabilitiesBOYAmt0574214
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IRS990/TotalProgramServiceExpensesAmt01104554
IRS990/TotalProgramServiceRevenueAmt0638439
IRS990/TotalReportableCompFromOrgAmt0157962
IRS990/TotalRevenueGrp/ExclusionAmt086137
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0552135
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0633229
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-13722
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IRS990/TravelGrp/ManagementAndGeneralAmt014101
IRS990/TravelGrp/TotalAmt014101
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.PSUCA.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HEE YOUNG AHN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03237312383
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PACIFIC STATES UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0PACI
ReturnHeader/Filer/EIN0951744370
ReturnHeader/Filer/PhoneNum03237312383
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.240.43.212
ReturnHeader/FilingSecurityInformation/IPDt02019-03-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm022:26:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954618521
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENJAMIN KOO & CO CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03435 WILSHIRE BLVD 1500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0900101915
ReturnHeader/PreparerPersonGrp/PhoneNum02133885555
ReturnHeader/PreparerPersonGrp/PreparationDt02019-03-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GENE KAHNG
ReturnHeader/ReturnTs02019-03-28T22:26:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,715,225
Liabilities
$1,077,455
Net assets
$1,637,770
Revenue
$633,229
Expenses
$1,458,205
Net income
-$824,976
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.89$1.58$0.31$1.17$0.88$0.29
2023Detailed filing. Detailed filing data is available for this year.$1.62$1.62$0.00$0.60$0.93$0.34
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.51$0.37$0.35$0.90$0.55
2021Detailed filing. Detailed filing data is available for this year.$0.98$0.05$0.93$1.15$0.96$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.42$0.08$1.35$1.14$1.43$0.29
2018Detailed filing. Detailed filing data is available for this year.$2.72$1.08$1.64$0.63$1.46$0.82
2017Detailed filing. Detailed filing data is available for this year.$3.04$0.57$2.46$1.70$2.16$0.46
2016Detailed filing. Detailed filing data is available for this year.$3.68$0.75$2.93$2.01$2.35$0.34
2015Detailed filing. Detailed filing data is available for this year.$4.65$1.39$3.26$2.56$2.52$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.61$1.39$3.21$2.72$2.67$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$1.02$3.16$2.68
2012Summary only. Only limited summary data is available for this year.$3.25$1.12$2.13$2.24$2.44$0.21
2011Summary only. Only limited summary data is available for this year.$4.03$1.70$2.33$2.77$2.77$0.00