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        <EOYAmt>24375</EOYAmt>
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        <EOYAmt>10029</EOYAmt>
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        <EOYAmt>2029413</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>35192</EOYAmt>
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      <DeferredRevenueGrp>
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        <EOYAmt>142335</EOYAmt>
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      <OtherLiabilitiesGrp>
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        <EOYAmt>2080127</EOYAmt>
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        <EOYAmt>2257654</EOYAmt>
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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <RtnEarnEndowmentIncmOthFndsGrp>
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        <EOYAmt>-228241</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>309015</BOYAmt>
        <EOYAmt>-228241</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2401008</BOYAmt>
        <EOYAmt>2029413</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-537256</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>1781</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>59</DepreciationAmt>
        <BookValueAmt>1722</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>45502</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>28173</DepreciationAmt>
        <BookValueAmt>17329</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>99968</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>94644</DepreciationAmt>
        <BookValueAmt>5324</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>24375</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SBA LOAN</Desc>
        <Amt>2000000</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SBA LOAN ACCRUED INTEREST</Desc>
        <Amt>80127</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2080127</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmtInd>0</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>0</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>0</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>0</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PACIFIC COAST UNIVERSITY LAW SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIBE THE PROCESS USED TO REVIEW FORM 990, OR IF NO REVIEW WILL BE CONDUCTED. THE ORGANIZATION WILL PROVIDE COPIES OF FORM 990 TO ALL MEMBERS VIA EMAIL TRANSMISSION ONCE IT HAS BEEN PREPARED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIBE THE PROCESS THE ORGANIZATION USES TO MONITOR AND ENFORCE COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIBE THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES. HUMAN RESOURCE CONSULTANTS - PCU HAS EMPLOYED A HUMAN RESOURCE FIRM, EVERYBUSINESS HR, TO MANAGE AND OVERSEE ALL HUMAN RESOURCE ISSUES. THIS TEAM IS LEAD BY SONYA KEMP AND HER TEAM ANDRES NUNEZ AND ANDREA TRENT. ALL HR ISSUES ARE VETTED THROUGH EVERYBUSINESS HR. THEY REVIEW AND APPROVE ANY/ALL COURSES OF ACTION TAKEN BY THE STAFF OR BOARD. THEY ARE AN INDEPENDENT HR FIRM. THEY HAVE DONE COMPARABILITY DATA FOR ALL POSITIONS WITHIN PCU AS WELL AS PROVIDED REFERENCE CHECKS AND INTERVIEWS. THEY ARE CURRENTLY HANDLING ALL PCU PAYROLL AND WORKERS COMPENSATION ISSUES. THEY IMPLEMENTED NEW TAX LAW GUIDELINES FOR PROFESSORS AND SUCCESSFULLY ON BOARDED ALL PROFESSORS AS PCU EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIBE HOW THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE ORGANIZATION WILL PROVIDE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CALIFORNIA STATE BAR RULES AND REGULATIONS:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
