Civic Intelligence

Pacific States University

990 • Fiscal year 2019 • EIN 95-1744370

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 15, 2020

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

44th percentile

0.05x

Higher debt load relative to assets than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

11th percentile

-25%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

78th percentile

$126,711

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

2nd percentile

-48%

Faster asset growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

92nd percentile

80%

Faster revenue growth than 92% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$1,424,825

Down $1,290,400 (-48%) from 2018

Net Assets

Down

$1,348,987

Down $288,783 (-18%) from 2018

Liabilities

Down

$75,838

Down $1,001,617 (-93%) from 2018

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin11th percentile

Revenue

Up

$1,137,527

Up $504,298 (+80%) from 2018

Expenses

Down

$1,426,310

Down $31,895 (-2.2%) from 2018

Net Income

Up

-$288,783

Up $536,193 (+65%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth2nd 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

2019

Assets$1,424,825
Liabilities$75,838
Net Assets$1,348,987
Open 2019 Filing

Operations Trend

Revenue Growth92nd 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

2019

Revenue$1,137,527
Expenses$1,426,310
Net Income-$288,783
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 15, 2020
Return Version
2018v3.2
Gross Receipts
$3,065,205
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
Cash and Non-Interest-Bearing Accounts$790,974$1,198,904▲ $407,930
Land, Buildings, and Equipment, Net$1,839,380$138,314▼ $1,701,066
Accounts Receivable$42,102$32,640▼ $9,462
Prepaid Expenses and Deferred Charges$18,544$11,588▼ $6,956
Total Assets$2,715,225$1,424,825▼ $1,290,400
Other Assets Total$24,225$43,379▲ $19,154
Liabilities
Deferred Revenue$68,026$74,380▲ $6,354
Accounts Payable and Accrued Expenses$2,393$2,594▲ $201
Other Liabilities$1,007,036$-1,136▼ $1,008,172
Total Liabilities$1,077,455$75,838▼ $1,001,617
Net Assets / Fund Balance
Unrestricted Net Assets$1,637,770$1,348,987▼ $288,783
Total Net Assets Fund Balance$1,637,770$1,348,987▼ $288,783
Total Liabilities and Net Assets / Fund Balance$2,715,225$1,424,825▼ $1,290,400

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$94,199$16,037$110,236
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleBaseTotal
Hee Young AhnPresident$126,711$126,711
Moonsik KimPresident (i$54,621$54,621

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$27,815
Program Service Revenue
$472,281
Investment Income
$686,872
Other Revenue
$-49,441
All Other Contributions
$27,815
Change in Net Assets
$-288,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,137,527
Total Revenue per Audited Statements
$1,137,527
Total Revenue per Form 990
$1,137,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$754,262
Salaries, Compensation, and Employee Benefits$672,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$618,551--$618,551
Occupancy$280,725--$280,725
All Other Expenses$47,612$80,916-$128,528
Insurance-$75,479-$75,479
Interest-$55,000-$55,000
Payroll Taxes$53,213--$53,213
Fees for Services Accounting-$47,545-$47,545
Travel-$27,730-$27,730
Depreciation Depletion-$22,947-$22,947
Other Expenses$23,239$18,542-$18,542
Fees for Services Management-$9,345-$9,345
Advertising$9,104--$9,104
Information Technology$4,415--$4,415
Office Expenses-$4,033-$4,033
Conferences and Meetings-$3,543-$3,543
Other Employee Benefits-$284-$284
Total Functional Expenses$1,036,859$389,451$0$1,426,310

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,426,310
Total Expenses per Audited Statements$1,426,310
Total Expenses per Form 990$1,426,310
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
Income Tax Payable$402
Accrued Expenses$-15
Payroll Tax Payable$-1,523
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Moonsik Kim
Title
President (interim)
Phone
3237312383
Signed
2020-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Moonsik Kim
Formed
1940
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
34

Preparer

Firm
BENJAMIN KOO & CO CPA'S
Address
3435 WILSHIRE BLVD 1500, LOS ANGELES, CA 90010-1915
Preparer
Gene N 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAX PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01137527
IRS990ScheduleD/TotalBookValueLandBuildingsAmt094199
IRS990ScheduleD/TotalExpensesPerForm990Amt01426310
IRS990ScheduleD/TotalLiabilityAmt0-1136
IRS990ScheduleD/TotalRevenuePerForm990Amt01137527
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01137527
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01426310
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED THROUGH GENERAL CATALOG OF THE ORGANIZATION
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0126711
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0HEE YOUNG AHN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0126711
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02715225
IRS990/TotalAssetsEOYAmt01424825
IRS990/TotalAssetsGrp/BOYAmt02715225
IRS990/TotalAssetsGrp/EOYAmt01424825
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt027815
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0389451
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01036859
IRS990/TotalFunctionalExpensesGrp/TotalAmt01426310
IRS990/TotalGrossUBIAmt0-49441
IRS990/TotalLiabilitiesBOYAmt01077455
IRS990/TotalLiabilitiesEOYAmt075838
IRS990/TotalLiabilitiesGrp/BOYAmt01077455
IRS990/TotalLiabilitiesGrp/EOYAmt075838
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01637770
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01348987
IRS990/TotalProgramServiceExpensesAmt01036859
IRS990/TotalProgramServiceRevenueAmt0472281
IRS990/TotalReportableCompFromOrgAmt0181332
IRS990/TotalRevenueGrp/ExclusionAmt065109
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01094044
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01137527
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-49441
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02715225
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01424825
IRS990/TravelGrp/ManagementAndGeneralAmt027730
IRS990/TravelGrp/TotalAmt027730
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01637770
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01348987
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0LOS ANGELES
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.PSUCA.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MOONSIK KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT (INTERIM)
ReturnHeader/BusinessOfficerGrp/PhoneNum03237312383
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PACIFIC STATES UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0PACI
ReturnHeader/Filer/EIN0951744370
ReturnHeader/Filer/PhoneNum03237312383
ReturnHeader/Filer/USAddress/AddressLine1Txt03424 WILSHIRE BLVD 12TH FLOOR
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04C917B2B6B069B9BAD3F048124F8348FD380DD4A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04C917B2B6B069B9BAD3F048124F8348FD380DD4A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.240.43.212
ReturnHeader/FilingSecurityInformation/IPDt02020-08-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:04:12
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/PreparationDt02020-08-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GENE N KAHNG
ReturnHeader/ReturnTs02020-08-17T12:04:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-10-01
ReturnHeader/TaxPeriodEndDt02019-09-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,424,825
Liabilities
$75,838
Net assets
$1,348,987
Revenue
$1,137,527
Expenses
$1,426,310
Net income
-$288,783
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