Civic Intelligence

Pacific Coast University School of Law

EIN 95-6002328 • 501(c)3 • Long Beach, CA

Profile

NONE

1650 Ximeno Avenue 240Long Beach, CA 90804

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

3.16x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

99th percentile

10.85x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

2nd percentile

-314%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$168,279

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 85.4% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

5th percentile

-56%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-2.0%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,536,070

Down $493,343 (-24%) from 2023

Liabilities

Up

$2,378,530

Up $120,876 (+5.4%) from 2023

Net Assets

Down

-$842,460

Down $614,219 (-269%) from 2023

Revenue

Down

$201,229

Down $153,947 (-43%) from 2023

Expenses

Down

$815,448

Down $76,984 (-8.6%) from 2023

Net Income

Down

-$614,219

Down $76,963 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2012: $571,623Liabilities 2012: $38,980Net Assets 2012: $532,6432012Assets 2013: $881,631Liabilities 2013: $39,000Net Assets 2013: $842,6312013Assets 2014: $991,871Liabilities 2014: $14,000Net Assets 2014: $977,8712014Assets 2015: $1,262,939Liabilities 2015: $14,000Net Assets 2015: $1,248,9392015Assets 2016: $1,444,156Liabilities 2016: $59,212Net Assets 2016: $1,384,9442016Assets 2017: $1,132,371Liabilities 2017: $39,097Net Assets 2017: $1,093,2742017Assets 2018: $970,182Liabilities 2018: $36,807Net Assets 2018: $933,3752018Assets 2019: $971,457Liabilities 2019: $43,167Net Assets 2019: $928,2902019Assets 2020: $1,196,137Liabilities 2020: $19,618Net Assets 2020: $1,176,5192020Assets 2021: $941,178Liabilities 2021: $164,059Net Assets 2021: $777,1192021Assets 2022: $2,401,008Liabilities 2022: $2,091,993Net Assets 2022: $309,0152022Assets 2023: $2,029,413Liabilities 2023: $2,257,654Net Assets 2023: -$228,2412023Assets 2024: $1,536,070Liabilities 2024: $2,378,530Net Assets 2024: -$842,4602024

Highlighted filing

2024

Assets$1,536,070
Liabilities$2,378,530
Net Assets-$842,460

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2012: $817,019Expenses 2012: $798,250Net Income 2012: $18,7692012Revenue 2013: $982,862Expenses 2013: $672,874Net Income 2013: $309,9882013Revenue 2014: $1,073,440Expenses 2014: $924,200Net Income 2014: $149,2402014Revenue 2015: $1,324,402Expenses 2015: $1,053,334Net Income 2015: $271,0682015Revenue 2016: $1,153,594Expenses 2016: $1,220,367Net Income 2016: -$66,7732016Revenue 2017: $1,178,143Expenses 2017: $1,469,813Net Income 2017: -$291,6702017Revenue 2018: $1,136,848Expenses 2018: $1,296,747Net Income 2018: -$159,8992018Revenue 2019: $1,288,365Expenses 2019: $1,293,450Net Income 2019: -$5,0852019Revenue 2020: $1,472,946Expenses 2020: $1,223,568Net Income 2020: $249,3782020Revenue 2021: $865,945Expenses 2021: $1,266,576Net Income 2021: -$400,6312021Revenue 2022: $571,714Expenses 2022: $1,039,818Net Income 2022: -$468,1042022Revenue 2023: $355,176Expenses 2023: $892,432Net Income 2023: -$537,2562023Revenue 2024: $201,229Expenses 2024: $815,448Net Income 2024: -$614,2192024

Highlighted filing

2024

Revenue$201,229
Expenses$815,448
Net Income-$614,219

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$2.38$0.84$0.20$0.82$0.61
2023Summary only. Only limited summary data is available for this year.$2.03$2.26$0.23$0.36$0.89$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$2.09$0.31$0.57$1.04$0.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.16$0.78$0.87$1.27$0.40
2020Summary only. Only limited summary data is available for this year.$1.20$0.02$1.18$1.47$1.22$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.04$0.93$1.29$1.29$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.04$0.93$1.14$1.30$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.04$1.09$1.18$1.47$0.29
2016Detailed filing. Detailed filing data is available for this year.$1.44$0.06$1.38$1.15$1.22$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$1.32$1.05$0.27
2014Summary only. Only limited summary data is available for this year.$0.99$0.01$0.98$1.07$0.92$0.15
2013Summary only. Only limited summary data is available for this year.$0.88$0.04$0.84$0.98$0.67$0.31
2012Summary only. Only limited summary data is available for this year.$0.57$0.04$0.53$0.82$0.80$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 16, 2025
Return Version
2023v6.0
Gross Receipts
$201,229
Mission and Program Overview

Mission

With its long history of education, affordable tuition, flexible schedule, and small class sizes, pacific coast university school of law is the perfect law school choice for working professionals who seek a law degree program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,456,538$905,323▼ $551,215
Savings and Temporary Cash Investments$401,045$413,058▲ $12,013
Accounts Receivable$92,508$143,700▲ $51,192
Prepaid Expenses and Deferred Charges$44,918$46,929▲ $2,011
Land, Buildings, and Equipment, Net$24,375$17,767▼ $6,608
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-228,241$-842,460▼ $614,219
Total Assets$2,029,413$1,536,070▼ $493,343
Other Assets Total$10,029$9,293▼ $736
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,080,127$2,126,534▲ $46,407
Deferred Revenue$142,335$212,391▲ $70,056
Accounts Payable and Accrued Expenses$35,192$37,928▲ $2,736
Other Liabilities$0$1,677▲ $1,677
Total Liabilities$2,257,654$2,378,530▲ $120,876
Net Assets / Fund Balance
Total Net Assets Fund Balance$-228,241$-842,460▼ $614,219
Total Liabilities and Net Assets / Fund Balance$2,029,413$1,536,070▼ $493,343

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,420$97,548$99,968
Equipment$13,744$31,758$45,502
Leasehold Improvements$1,603$178$1,781
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Basil George DezesDean and PresidentFT$139,210$139,210
Mark VelezTreasurer-$12,000$12,000
Ann L LakhmanSecretary-$470$470

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$189,131
Investment Income
$2,018
Other Revenue
$80
All Other Contributions
$10,000
Change in Net Assets
$-614,219
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$495,806
Other Expenses$319,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,595$137,318-$267,913
Current Officers, Directors, Trustees, and Key Employees$43,998$119,719-$163,717
Fees for Services Accounting-$74,993-$74,993
Occupancy$50,044$20,189-$70,233
Interest-$55,151-$55,151
Insurance-$42,323-$42,323
Payroll Taxes$14,476$21,404-$35,880
Other Employee Benefits$17,916$7,228-$25,144
Fees for Services Other$1,951$20,669-$22,620
Information Technology-$15,329-$15,329
Office Expenses-$10,595-$10,595
Depreciation Depletion$4,709$1,900-$6,609
Pension Plan Contributions$32$3,120-$3,152
Advertising-$2,650-$2,650
Other Expenses$658$133-$133
Total Functional Expenses$282,727$532,721$0$815,448
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
Other Long Term Payable$1,677
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization provides copies of form 990 to all members via email once it has been prepared and before it is filed.

Form 990, Part VI, Section B, Line 12

Pcu's conflict-of-interest policy, included in the employee handbook, requires all employees to make such disclosures to the dean. In addition, and pursuant to a resolution adopted by the board of trustees, board members are likewise required to disclose conflicts of interests. Neither the employee handbook nor the board resolution, however, makes reference to any specific time -- annually or otherwise -- at which the disclosure must be renewed.

Form 990, Part VI, Section B, Line 15

Pcu has employed an independent human resource firm, everybusiness hr, to manage and oversee all human resource issues. They have done comparability data for all positions within pcu as well as provided reference checks and interviews.

Form 990, Part VI, Section C, Line 19

The organization will provide upon request.

Filing and Contact Details

Filer

Filer Name
Pacific Coast University School of Law
EIN
95-6002328
Phone
5629618200
Address
1650 XIMENO AVENUE 240, LONG BEACH, CA 90804

Signing Officer

Name
Basil George Dezes
Title
Dean and President
Phone
5629618200
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Basil George Dezes
Formed
1927
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
16
Volunteers
4

Preparer

Firm
Windesinc
Address
P0BOX 87, LONG BEACH, CA 90801-0087
Preparer
Eleanor a Livingston CPA Mst
Phone
5624351191
Supplemental Narrative

Additional Explanations

CALIFORNIA STATE BAR RULES AND REGULATIONS:

Pcu is governed under the rules and regulations of the california state bar and is a registered law school. Pacific coast university must file an annual report every year in november. In addition, pcu must be in compliance with the california bar's numerous other reporting requirements. California state bar implements strict guidelines for the law schools that it regulates. The guidelines regulate students, instruction, class attendance and grades, educational requirements, and include the first year bar exam. After successful completion of their first year, our students must take and pass the first year bar exam. They are given three attempts to pass. If they do not pass within the third attempt, they are no longer eligible to move on to their 2nd year of legal study. In addition, if they do not pass the first year law exam within the state bar required time frame, they will not be given academic credit for their first year of law study at pcu.

Raw XML AppendixShowing 400 of 410 raw XML fields

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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IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
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IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PACIFIC COAST UNIVERSITY LAW SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES COPIES OF FORM 990 TO ALL MEMBERS VIA EMAIL ONCE IT HAS BEEN PREPARED AND BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PCU'S CONFLICT-OF-INTEREST POLICY, INCLUDED IN THE EMPLOYEE HANDBOOK, REQUIRES ALL EMPLOYEES TO MAKE SUCH DISCLOSURES TO THE DEAN. IN ADDITION, AND PURSUANT TO A RESOLUTION ADOPTED BY THE BOARD OF TRUSTEES, BOARD MEMBERS ARE LIKEWISE REQUIRED TO DISCLOSE CONFLICTS OF INTERESTS. NEITHER THE EMPLOYEE HANDBOOK NOR THE BOARD RESOLUTION, HOWEVER, MAKES REFERENCE TO ANY SPECIFIC TIME -- ANNUALLY OR OTHERWISE -- AT WHICH THE DISCLOSURE MUST BE RENEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PCU HAS EMPLOYED AN INDEPENDENT HUMAN RESOURCE FIRM, EVERYBUSINESS HR, TO MANAGE AND OVERSEE ALL HUMAN RESOURCE ISSUES. THEY HAVE DONE COMPARABILITY DATA FOR ALL POSITIONS WITHIN PCU AS WELL AS PROVIDED REFERENCE CHECKS AND INTERVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL PROVIDE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PCU IS GOVERNED UNDER THE RULES AND REGULATIONS OF THE CALIFORNIA STATE BAR AND IS A REGISTERED LAW SCHOOL. PACIFIC COAST UNIVERSITY MUST FILE AN ANNUAL REPORT EVERY YEAR IN NOVEMBER. IN ADDITION, PCU MUST BE IN COMPLIANCE WITH THE CALIFORNIA BAR'S NUMEROUS OTHER REPORTING REQUIREMENTS. CALIFORNIA STATE BAR IMPLEMENTS STRICT GUIDELINES FOR THE LAW SCHOOLS THAT IT REGULATES. THE GUIDELINES REGULATE STUDENTS, INSTRUCTION, CLASS ATTENDANCE AND GRADES, EDUCATIONAL REQUIREMENTS, AND INCLUDE THE FIRST YEAR BAR EXAM. AFTER SUCCESSFUL COMPLETION OF THEIR FIRST YEAR, OUR STUDENTS MUST TAKE AND PASS THE FIRST YEAR BAR EXAM. THEY ARE GIVEN THREE ATTEMPTS TO PASS. IF THEY DO NOT PASS WITHIN THE THIRD ATTEMPT, THEY ARE NO LONGER ELIGIBLE TO MOVE ON TO THEIR 2ND YEAR OF LEGAL STUDY. IN ADDITION, IF THEY DO NOT PASS THE FIRST YEAR LAW EXAM WITHIN THE STATE BAR REQUIRED TIME FRAME, THEY WILL NOT BE GIVEN ACADEMIC CREDIT FOR THEIR FIRST YEAR OF LAW STUDY AT PCU.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CALIFORNIA STATE BAR RULES AND REGULATIONS:
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BASIL GEORGE DEZES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DEAN AND PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05629618200
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P0BOX 87
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONG BEACH

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