Loans between organizations and insiders
“In-House Lending”
Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing. Report an error.
What this counts
Loans to or from officers, directors, key employees and other interested persons, by balance due.
Exact rule: Schedule L Part II: one row per loan with a balance due at year end, as reported (direction, original principal, balance, default, board approval, written agreement). Form 990 only. Filings from organizations reporting at least $10,000,000 in revenue or $50,000,000 in total assets that year.
Housing and relocation loans to executives, payroll advances, and loans from a founder to keep the organization running are common. Schedule L lists the loan; it doesn't say whether it was a good idea.
Coverage: tax years 2008 to 2025, e-filed returns only. 71,747 rows. Refreshed 2026-10-17.
Top row: GRAND CANYON UNIVERSITY, $1,159,912,419, tax year 2020
71,747 rows. Download CSV (first 10,000 rows) · JSON
| Organization | State | Form | Tax year | Borrower or lender | Relationship | Direction | Purpose | Original principal | In default | Board approved | Written agreement | Balance due | Filing |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1. GRAND CANYON UNIVERSITY | |||||||||||||
| GRAND CANYON UNIVERSITY 47-2507725 | AZ | 990 | 2020 of 2008–2025 | SUBSTANTIAL CONTRIBUTOR | SUBSTANTIAL CONTRIBUTOR | From the organization | Capital | $876,555,000 | No | Yes | Yes | $1,159,912,419 | view |
| 2. GRAND CANYON UNIVERSITY | |||||||||||||
| GRAND CANYON UNIVERSITY 47-2507725 | AZ | 990 | 2018 of 2008–2025 | SUBSTANTIAL CONTRIBUTOR | SUBSTANTIAL CONTRIBUTOR | From the organization | Capital | $876,555,000 | No | Yes | Yes | $1,069,912,419 | view |
| 3. CENTER FOR EXCELLENCE IN HIGHEREDUCATION INC | |||||||||||||
| CENTER FOR EXCELLENCE IN HIGHEREDUCATION INC 20-8091013 | UT | 990 | 2012 of 2008–2025 | CARL BARNEY | MEMBER | To the organization | SEE SCHEDULE O FOR EXPLANATION | $431,000,000 | No | Yes | Yes | $431,000,000 | view |
| 4. CENTER FOR EXCELLENCE IN HIGHEREDUCATION INC | |||||||||||||
| CENTER FOR EXCELLENCE IN HIGHEREDUCATION INC 20-8091013 | UT | 990 | 2013 of 2008–2025 | CARL BARNEY | MEMBER | To the organization | SEE SCHEDULE O FOR EXPLANATION | $431,000,000 | No | Yes | Yes | $423,000,000 | view |
| 5. CENTER FOR EXCELLENCE IN HIGHEREDUCATION INC | |||||||||||||
| CENTER FOR EXCELLENCE IN HIGHEREDUCATION INC 20-8091013 | UT | 990 | 2014 of 2008–2025 | CARL BARNEY | MEMBER | To the organization | SEE SCHEDULE O FOR EXPLANATION | $431,000,000 | No | Yes | Yes | $412,555,000 | view |
| 6. UMA EDUCATION INC | |||||||||||||
| UMA EDUCATION INC 47-2578950 | FL | 990 | 2015 of 2008–2025 | SEE PART V | ENTITY MORE THAN 35% OWNED BY STEVEN KEMLER, CEO, AND LOWELL LIFSCHULTZ, SV | To the organization | NOTE PAYABLE FOR ASSET ACQUISITION | $325,000,000 | No | Yes | Yes | $322,363,471 | view |
| 7. NORTHWELL HEALTHCARE INC | |||||||||||||
| NORTHWELL HEALTHCARE INC 11-2965586 | NY | 990 | 2024 of 2008–2025 | See Part V Supplemental Information | Employee | From the organization | Split $ Life | $389,890,160 | No | Yes | Yes | $318,374,196 | view |
| 8. UMA EDUCATION INC | |||||||||||||
| UMA EDUCATION INC 47-2578950 | FL | 990 | 2016 of 2008–2025 | SEE PART V | ENTITY MORE THAN 35% OWNED BY STEVEN KEMLER, CEO, AND LOWELL LIFSCHULTZ, SV | To the organization | NOTE PAYABLE FOR ASSET ACQUISITION | $325,000,000 | No | Yes | Yes | $307,378,265 | view |
| 9. EVERGLADES COLLEGE INC | |||||||||||||
| EVERGLADES COLLEGE INC 65-0216638 | FL | 990 | 2013 of 2008–2025 | KEISER SCHOOL INC | PRES HAS OWNRSHP INT | To the organization | PURCH OF NONCASH ASSETS KEISER SCHO | $300,000,000 | No | Yes | Yes | $301,908,458 | view |
| 10. EVERGLADES COLLEGE INC | |||||||||||||
| EVERGLADES COLLEGE INC 65-0216638 | FL | 990 | 2011 of 2008–2025 | KEISER SCHOOL INC | - | To the organization | SALE OF 100% OF ASSETS OF KEISER SCHOOL INC. TO EVERGLADES UNIRSITY | $300,000,000 | No | Yes | Yes | $300,000,000 | view |
| 11. EVERGLADES COLLEGE INC | |||||||||||||
| EVERGLADES COLLEGE INC 65-0216638 | FL | 990 | 2014 of 2008–2025 | KEISER SCHOOL INC | CHANCELLOR/VP OWNS % | To the organization | PURCH OF NONCASH ASSETS KEISER SCHO | $300,000,000 | No | Yes | Yes | $297,836,636 | view |
| 12. EVERGLADES COLLEGE INC | |||||||||||||
| EVERGLADES COLLEGE INC 65-0216638 | FL | 990 | 2012 of 2008–2025 | KEISER SCHOOL INC | PRES HAS OWNRSHP INT | To the organization | PURCH OF NONCASH ASSETS KEISER SCHO | $300,000,000 | No | Yes | Yes | $297,815,043 | view |
| 13. UMA EDUCATION INC | |||||||||||||
| UMA EDUCATION INC 47-2578950 | FL | 990 | 2017 of 2008–2025 | SEE PART V | ENTITY MORE THAN 35% OWNED BY STEVEN KEMLER, CEO, AND LOWELL LIFSCHULTZ, SV | To the organization | NOTE PAYABLE FOR ASSET ACQUISITION | $325,000,000 | No | Yes | Yes | $283,834,972 | view |
| 14. UMA EDUCATION INC | |||||||||||||
| UMA EDUCATION INC 47-2578950 | FL | 990 | 2018 of 2008–2025 | SEE PART V | ENTITY MORE THAN 35% OWNED BY STEVEN KEMLER, CEO, AND LOWELL LIFSCHULTZ, SV | To the organization | NOTE PAYABLE FOR ASSET ACQUISITION | $325,000,000 | No | Yes | Yes | $251,464,160 | view |
| 15. EVERGLADES COLLEGE INC | |||||||||||||
| EVERGLADES COLLEGE INC 65-0216638 | FL | 990 | 2015 of 2008–2025 | KEISER SCHOOL INC | CHANCELLOR/VP OWNS % | To the organization | PURCH OF NONCASH ASSETS KEISER SCHO | $300,000,000 | No | Yes | Yes | $247,836,636 | view |
| 16. EVERGLADES COLLEGE INC | |||||||||||||
| EVERGLADES COLLEGE INC 65-0216638 | FL | 990 | 2016 of 2008–2025 | KEISER SCHOOL INC | CHANCELLOR/VP OWNS % | To the organization | PURCH OF NONCASH ASSETS KEISER SCHO | $300,000,000 | No | Yes | Yes | $246,109,433 | view |
| 17. ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION | |||||||||||||
| ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION 87-0620659 | UT | 990 | 2019 of 2008–2025 | MEMBER BANKS | - | From the organization | LOC | $365,350,000 | No | Yes | Yes | $149,044,088 | view |
| 18. ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION | |||||||||||||
| ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION 87-0620659 | UT | 990 | 2018 of 2008–2025 | MEMBER BANKS | - | From the organization | LOC | $286,750,000 | No | Yes | Yes | $145,382,880 | view |
| 19. ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION | |||||||||||||
| ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION 87-0620659 | UT | 990 | 2021 of 2008–2025 | MEMBER BANKS | - | From the organization | LOC | $488,500,000 | No | Yes | Yes | $144,216,997 | view |
| 20. ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION | |||||||||||||
| ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION 87-0620659 | UT | 990 | 2020 of 2008–2025 | MEMBER BANKS | - | From the organization | LOC | $365,350,000 | No | Yes | Yes | $131,363,004 | view |
| 21. ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION | |||||||||||||
| ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION 87-0620659 | UT | 990 | 2017 of 2008–2025 | MEMBER BANKS | - | From the organization | LOC | $249,800,000 | No | Yes | Yes | $120,510,753 | view |
| 22. ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION | |||||||||||||
| ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION 87-0620659 | UT | 990 | 2022 of 2008–2025 | MEMBER BANKS | - | From the organization | LOC | $565,100,000 | No | Yes | Yes | $116,667,306 | view |
| 23. NORTHWELL HEALTHCARE INC | |||||||||||||
| NORTHWELL HEALTHCARE INC 11-2965586 | NY | 990 | 2021 of 2008–2025 | Mark Solazzo | Employee | From the organization | Split $ Life | $129,417,877 | No | Yes | Yes | $107,886,624 | view |
| 24. ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION | |||||||||||||
| ROCKY MOUNTAIN COMMUNITY REINVESTMENT CORPORATION 87-0620659 | UT | 990 | 2016 of 2008–2025 | MEMBER BANKS | - | From the organization | LOC | $230,650,000 | No | Yes | Yes | $107,838,842 | view |
| 25. SIGNAL TECHNOLOGY FOUNDATION | |||||||||||||
| SIGNAL TECHNOLOGY FOUNDATION 82-4506840 | CA | 990 | 2018 of 2008–2025 | BRIAN ACTON | PRESIDENT, SECRETARY, AND TREASURER | To the organization | START-UP FUNDING | $105,000,400 | No | Yes | Yes | $105,000,400 | view |
| 26. EVENT FACILITIES FORT WORTH INC | |||||||||||||
| EVENT FACILITIES FORT WORTH INC 26-0011624 | TX | 990 | 2019 of 2008–2025 | THRU LINE LP | DISQUALIFIED PERSON | To the organization | FINANCE CURRENT YEAR OPERATIONS | $66,436,209 | No | Yes | Yes | $102,499,579 | view |
| 27. EVENT FACILITIES FORT WORTH INC | |||||||||||||
| EVENT FACILITIES FORT WORTH INC 26-0011624 | TX | 990 | 2020 of 2008–2025 | THRU LINE LP | DISQUALIFIED PERSON | To the organization | FINANCE CURRENT YEAR OPERATIONS | $66,436,209 | No | Yes | Yes | $99,470,567 | view |
| 28. NORTHWELL HEALTHCARE INC | |||||||||||||
| NORTHWELL HEALTHCARE INC 11-2965586 | NY | 990 | 2022 of 2008–2025 | Mark Solazzo | Employee | From the organization | Split $ Life | $129,417,877 | No | Yes | Yes | $98,506,976 | view |
| 29. EVENT FACILITIES FORT WORTH INC | |||||||||||||
| EVENT FACILITIES FORT WORTH INC 26-0011624 | TX | 990 | 2021 of 2008–2025 | THRU LINE LP | OWNED BY EDWARD P. BASS, CHAIRMAN OF THE BOARD | To the organization | FINANCE | $66,436,209 | No | Yes | Yes | $97,075,000 | view |
| 30. EVENT FACILITIES FORT WORTH INC | |||||||||||||
| EVENT FACILITIES FORT WORTH INC 26-0011624 | TX | 990 | 2023 of 2008–2025 | THRU LINE LP | OWNED BY EDWARD P. BASS, CHAIRMAN OF THE BOARD | To the organization | FINANCE | $66,436,209 | No | Yes | Yes | $93,575,000 | view |
| 30. EVENT FACILITIES FORT WORTH INC | |||||||||||||
| EVENT FACILITIES FORT WORTH INC 26-0011624 | TX | 990 | 2022 of 2008–2025 | THRU LINE LP | OWNED BY EDWARD P. BASS, CHAIRMAN OF THE BOARD | To the organization | FINANCE | $66,436,209 | No | Yes | Yes | $93,575,000 | view |
| 32. CARL C ICAHN FOUNDATION | |||||||||||||
| CARL C ICAHN FOUNDATION 13-3913393 | NY | 990 | 2015 of 2008–2025 | MODAL LLC | DISQUALIFIED PERSON | From the organization | ACQUIRE SHARES | $100,000,000 | No | Yes | Yes | $90,000,000 | view |
| 32. CARL C ICAHN FOUNDATION | |||||||||||||
| CARL C ICAHN FOUNDATION 13-3913393 | NY | 990 | 2014 of 2008–2025 | modal llc | DISQUALIFIED PERSON | From the organization | Acquire Shares | $100,000,000 | No | Yes | Yes | $90,000,000 | view |
| 32. CARL C ICAHN FOUNDATION | |||||||||||||
| CARL C ICAHN FOUNDATION 13-3913393 | NY | 990 | 2013 of 2008–2025 | modal llc | DISQUALIFIED PERSON | From the organization | Acquire Shares | $100,000,000 | No | Yes | Yes | $90,000,000 | view |
| 32. CARL C ICAHN FOUNDATION | |||||||||||||
| CARL C ICAHN FOUNDATION 13-3913393 | NY | 990 | 2012 of 2008–2025 | modal llc | DISQUALIFIED PERSON | From the organization | Acquire Shares | $100,000,000 | No | Yes | Yes | $90,000,000 | view |
| 32. CARL C ICAHN FOUNDATION | |||||||||||||
| CARL C ICAHN FOUNDATION 13-3913393 | NY | 990 | 2011 of 2008–2025 | modal llc | - | From the organization | Acquire Shares | $100,000,000 | No | Yes | Yes | $90,000,000 | view |
| 32. CARL C ICAHN FOUNDATION | |||||||||||||
| CARL C ICAHN FOUNDATION 13-3913393 | NY | 990 | 2010 of 2008–2025 | MODAL LLC | - | From the organization | ACQUIRE SHARES | $100,000,000 | No | Yes | Yes | $90,000,000 | view |
| 38. DISCOVERY PARK OF AMERICA INC | |||||||||||||
| DISCOVERY PARK OF AMERICA INC 26-2726861 | TN | 990 | 2016 of 2008–2025 | ROBERT E & JENNY D KIRKLAND FOUNDATI | - | To the organization | CONSTRUCTION | $11,346,371 | No | Yes | No | $89,232,873 | view |
| 39. NORTHWELL HEALTHCARE INC | |||||||||||||
| NORTHWELL HEALTHCARE INC 11-2965586 | NY | 990 | 2023 of 2008–2025 | Mark Solazzo | Employee | From the organization | Split $ Life | $129,417,877 | No | Yes | Yes | $89,127,328 | view |
| 40. DISCOVERY PARK OF AMERICA INC | |||||||||||||
| DISCOVERY PARK OF AMERICA INC 26-2726861 | TN | 990 | 2018 of 2008–2025 | ROBERT E & JENNY D KIRKLAND FOUNDATI | - | To the organization | CONSTRUCTION | $11,346,371 | No | Yes | No | $88,097,151 | view |
| 41. EVENT FACILITIES FORT WORTH INC | |||||||||||||
| EVENT FACILITIES FORT WORTH INC 26-0011624 | TX | 990 | 2024 of 2008–2025 | THRU LINE LP | OWNED BY EDWARD P. BASS, CHAIRMAN OF THE BOARD | To the organization | FINANCE | $66,436,209 | No | Yes | Yes | $87,953,902 | view |
| 42. DISCOVERY PARK OF AMERICA INC | |||||||||||||
| DISCOVERY PARK OF AMERICA INC 26-2726861 | TN | 990 | 2017 of 2008–2025 | ROBERT E & JENNY D KIRKLAND FOUNDATI | - | To the organization | CONSTRUCTION | $11,346,371 | No | Yes | No | $87,827,337 | view |
| 43. DISCOVERY PARK OF AMERICA INC | |||||||||||||
| DISCOVERY PARK OF AMERICA INC 26-2726861 | TN | 990 | 2015 of 2008–2025 | ROBERT E & JENNY D KIRKLAND FOUNDATI | - | To the organization | CONSTRUCTION | $11,346,371 | No | Yes | No | $87,815,115 | view |
| 44. DISCOVERY PARK OF AMERICA INC | |||||||||||||
| DISCOVERY PARK OF AMERICA INC 26-2726861 | TN | 990 | 2014 of 2008–2025 | ROBERT E & JENNY D KIRKLAND FOUNDATI | - | To the organization | CONSTRUCTION | $11,346,371 | No | Yes | No | $85,667,473 | view |
| 45. WORLD TRADE CENTER PERFORMING ARTS CENTER INC | |||||||||||||
| WORLD TRADE CENTER PERFORMING ARTS CENTER INC 45-5316035 | NY | 990 | 2024 of 2008–2025 | SEE PART V | PART V | To the organization | PART V | $85,000,000 | No | Yes | Yes | $85,000,000 | view |
| 46. HERZING UNIVERSITY LTD | |||||||||||||
| HERZING UNIVERSITY LTD 27-1503981 | WI | 990 | 2015 of 2008–2025 | HERZING HOLDINGS II | OWNED BY DIRECTOR HENRY HERZING AND PRESIDENT/CEO RENEE HERZING | To the organization | PART OF MERGER TRANSACTION | $86,150,000 | No | Yes | Yes | $83,205,556 | view |
| 47. REMINGTON COLLEGE | |||||||||||||
| REMINGTON COLLEGE 27-3339369 | FL | 990 | 2020 of 2008–2025 | EDUCATION AMERICA INC | FORMER DIRECTOR JERRY BARNETT OWNS 80.331% OF EDUCATION AMERICA, INC. | To the organization | PURCHASE OF SCHOOLS | $82,488,566 | No | Yes | Yes | $82,995,152 | view |
| 48. RHF BUNKER HILL CORP | |||||||||||||
| RHF BUNKER HILL CORP 95-3295618 | CA | 990 | 2009 of 2008–2025 | hill rhf housing partners lp | - | From the organization | purchase money mortgage | $82,916,330 | No | Yes | Yes | $82,953,234 | view |
| 49. DISCOVERY PARK OF AMERICA INC | |||||||||||||
| DISCOVERY PARK OF AMERICA INC 26-2726861 | TN | 990 | 2019 of 2008–2025 | ROBERT E & JENNY D KIRKLAND FOUNDATI | - | To the organization | CONSTRUCTION | $11,346,371 | No | Yes | No | $82,750,654 | view |
| 50. NORTHWELL HEALTHCARE INC | |||||||||||||
| NORTHWELL HEALTHCARE INC 11-2965586 | NY | 990 | 2019 of 2008–2025 | Michael Dowling | Employee | From the organization | Split $ Life | $96,286,316 | No | Yes | Yes | $82,531,128 | view |
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