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Azusa Pacific University

EIN 95-1744369 · Azusa, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair52 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$229.1 million
Spending
$237.4 million
Spent on programs
87%
Reserves
0 months of spending
Largest source of income
fees for its services, 85%
Employees
2,959
Volunteers
141
Highest pay
$641,176, president

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 52 out of 100. Higher than 27% of charities in its peer group (education, over $100m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.0 months of spending.

  • Debt

    10 of 20

    It owes 46% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 4% of income.

  • Income trend

    15 of 15

    Income rose 4% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs and raising each dollar of donations cost 15 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 14% of charities in its peer group (education, over $100m).

  • Independent board

    25 of 25

    15 of 15 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $197.5 million spent. TUITION & FEES: AZUSA PACIFIC UNIVERSITY IS AN EVANGELICAL CHRISTIAN COMMUNITY OF DISCIPLES AND SCHOLARS WHO SEEK TO ADVANCE THE WORK OF GOD IN THE WORLD THROUGH ACADEMIC EXCELLENCE IN LIBERAL ARTS AND PROFESSIONAL PROGRAMS OF HIGHER EDUCATION THAT ENCOURAGE STUDENTS TO DEVELOP A CHRISTIAN PERSPECTIVE OF TRUTH AND LIFE. WITH 59 BACHELOR'S DEGREES, 37 MASTER'S DEGREES, 27 CERTIFICATES, 8 CREDENTIALS, AND 7 DOCTORAL PROGRAMS, THE UNIVERSITY OFFERS ITS MORE THAN 6,200 STUDENTS A QUALITY EDUCATION ON CAMPUS, ONLINE, AND AT SIX REGIONAL CENTERS THROUGHOUT SOUTHERN CALIFORNIA.
  2. $8.2 million spent. 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.
  3. $302,501 spent. 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.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1946.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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