Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
EIN 95-6002328 • 501(c)3 • Long Beach, CA
Profile
NONE
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 85.4% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,420 | $97,548 | $99,968 |
| Equipment | $13,744 | $31,758 | $45,502 |
| Leasehold Improvements | $1,603 | $178 | $1,781 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Basil George Dezes | Dean and President | FT | $139,210 | $139,210 |
| Mark Velez | Treasurer | - | $12,000 | $12,000 |
| Ann L Lakhman | Secretary | - | $470 | $470 |
| Name | Title |
|---|---|
| Anne Arvin | Trustee |
| Dean Barbieri | Trustee |
| Juan Carlos Pallares | Trustee |
| Patrick Piggott | Trustee |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Other Long Term Payable | $1,677 |
“The organization provides copies of form 990 to all members via email once it has been prepared and before it is filed.”
“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.”
“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.”
“The organization will provide upon request.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 35192 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 37928 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 92508 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 143700 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2650 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2650 |
| IRS990/AllOtherContributionsAmt | 0 | 10000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LLUM LLC (DBA PLUMB LLC) |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6192259322 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 18034 VENTURA BLVD 2091 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ENCINO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91316 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1456538 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 905323 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 119719 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 43998 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 163717 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 10000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2018 |
| IRS990/CYOtherExpensesAmt | 0 | 319642 |
| IRS990/CYOtherRevenueAmt | 0 | 80 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 189131 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -614219 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 495806 |
| IRS990/CYTotalExpensesAmt | 0 | 815448 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 201229 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 142335 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 212391 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1900 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 4709 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6609 |
| IRS990/Desc | 0 | ACADEMIC DEGREES IN LAW - 6 JURIS DOCTOR DEGREES WERE AWARDED FOR THE 2023/2024 SCHOOL YEAR. 22 TOTAL STUDENTS WERE ENROLLED DURING THE 2023/2024 SCHOOL YEAR. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 282727 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 74993 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 74993 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 20669 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1951 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 22620 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 42.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BASIL GEORGE DEZES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK VELEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANN L LAKHMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANNE ARVIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DEAN BARBIERI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JUAN CARLOS PALLARES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PATRICK PIGGOTT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 139210 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 12000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 470 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DEAN AND PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1927 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 201229 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 15329 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 15329 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 42323 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 42323 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 55151 |
| IRS990/InterestGrp/TotalAmt | 0 | 55151 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2018 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2018 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 44 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 129484 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 24375 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17767 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 147251 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2080127 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2126534 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -228241 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -842460 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 20189 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 50044 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 70233 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 10595 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10595 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 10029 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 9293 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7228 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 17916 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 25144 |
| IRS990/OtherExpensesGrp/Desc | 0 | TEACHING MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 1 | GRADUATION EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | ACCREDITATION |
| IRS990/OtherExpensesGrp/Desc | 3 | MEALS & ENTERTAINMENT |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 133 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 15913 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2435 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 658 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15913 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2435 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 658 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 133 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1677 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 80 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 80 |
| IRS990/OtherRevenueTotalAmt | 0 | 80 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 137318 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 130595 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 267913 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 21404 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 14476 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 35880 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 3120 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 32 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3152 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 44918 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 46929 |
| IRS990/PrincipalOfficerNm | 0 | BASIL GEORGE DEZES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STUDENT FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 175471 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 13660 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 175471 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 13660 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 311 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -28530 |
| IRS990/PYOtherExpensesAmt | 0 | 397054 |
| IRS990/PYOtherRevenueAmt | 0 | 20 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 383375 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -537256 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 495378 |
| IRS990/PYTotalExpensesAmt | 0 | 892432 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 355176 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OTHER LONG TERM PAYABLE |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | PACIFIC COAST UNIVERSITY LAW SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PROVIDES COPIES OF FORM 990 TO ALL MEMBERS VIA EMAIL ONCE IT HAS BEEN PREPARED AND BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION WILL PROVIDE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | CALIFORNIA STATE BAR RULES AND REGULATIONS: |
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| IRS990/USAddress/CityNm | 0 | LONG BEACH |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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