Pacific Coast University School Of Law
| Fiscal year | Revenue | Expenses | Net | Reserve mo. | Staff % |
|---|---|---|---|---|---|
| 2020 | 1,472,946 | 1,223,568 | 249,378 | 11.5 | 25% |
| 2021 | 865,945 | 1,266,576 | −400,631 | 7.4 | 45% |
| 2022 | 571,714 | 1,039,818 | −468,104 | 3.6 | 40% |
| 2023 | 355,176 | 892,432 | −537,256 | -3.1 | 49% |
In its most recent public year (2023), this organization spent $537,256 more than it brought in. Its liabilities exceeded its net assets — reserves were below zero (-3.1 months), down from 11.5 in 2020. Staff pay was 49% of spending.
Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings
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