2025-04-28T13:52:56-05:00 2024-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2023-07-01 237421224 CITY UNIVERSITY OF SEATTLE CITY 2062394911 521 WALL STREET NO 100 SEATTLE WA 98121 CHRISTOPHER BRYAN CFO/COO 2062394911 2025-04-18 1 1 PATRICIA J MAYER P00188643 8586271400 2023 2025-03-06 01:10:19Z CHRISTOPHER BRYAN 521 WALL STREET NO 100 SEATTLE WA 98121 47163545 0 X WWW.CITYU.EDU X 1973 WA CITY UNIVERSITY OF SEATTLE IS A PRIVATE, NOT-FOR-PROFIT INSTITUTION OF HIGHER EDUCATION. 17 16 497 16 0 0 3411066 252658 37493867 42475436 282914 4435451 0 0 41187847 47163545 411747 610143 0 0 28697827 27331197 0 0 0 14857546 16019391 43967120 43960731 -2779273 3202814 48167764 49892955 28759208 26364400 19408556 23528555 X SEE SCHEDULE OFOUNDED IN 1973, CITY UNIVERSITY OF SEATTLE'S MISSION IS TO CHANGE LIVES FOR GOOD BY OFFERING HIGH QUALITY AND RELEVANT LIFELONG EDUCATION TO ANYONE WITH THE DESIRE TO LEARN. CITY UNIVERSITY'S VISION IS TO PROVIDE UNDERSERVED INDIVIDUALS AND COMMUNITIES AROUND THE WORLD ACCESS TO HIGH QUALITY, LIFELONG EDUCATION THROUGH A NETWORK OF LOCAL AND INTERNATIONAL PARTNERSHIPS. TO FULFILL ITS MISSION AND WORK TOWARD ACHIEVING ITS VISION, CITY UNIVERSITY OF SEATTLE DETERMINES TO BE FLEXIBLE: DESIGN AND DELIVER PROGRAMS AND SERVICES TO BE CONVENIENT TO STUDENTS; ACCESSIBLE: PROVIDE EDUCATIONAL OPPORTUNITIES TO ANYONE, ANYWHERE; INNOVATIVE: CONTINUALLY CREATE NEW EDUCATIONAL OPPORTUNITIES; RELEVANT: WHAT IS TAUGHT TODAY CAN BE APPLIED TOMORROW; AND GLOBAL: ACT LOCALLY AND THINK GLOBALLY.CITY UNIVERSITY OF SEATTLE IS ACCREDITED BY THE NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES (NWCCU), A REGIONAL BODY APPROVED BY THE U.S. DEPARTMENT OF EDUCATION. 0 0 25063250 42475436 CITY UNIVERSITY OF SEATTLE IS A PRIVATE, NOT-FOR-PROFIT UNIVERSITY WITH APPROXIMATELY 6,150 ENROLLMENTS DURING THE YEAR ENDED JUNE 30, 2024. ALL GRANTS UNDER FINANCIAL AID GO TO STUDENTS TO FINANCE THEIR EDUCATION. THE UNIVERSITY IS COMPRISED OF THE SCHOOL OF MANAGEMENT, THE GORDON ALBRIGHT SCHOOL OF EDUCATION, THE DIVISION OF ARTS AND SCIENCES, THE SCHOOL OF APPLIED LEADERSHIP, AND THE DIVISION OF WASHINGTON ACADEMY OF LANGUAGES. HEADQUARTERED IN THE PACIFIC NORTHWEST, CITY UNIVERSITY OF SEATTLE OFFERS PROFESSIONAL CERTIFICATION, ASSOCIATES, BACHELORS, MASTER'S, AND DOCTORAL PROGRAMS. CLASSES ARE HELD AT LOCATIONS THROUGHOUT WASHINGTON, CANADA, MEXICO, GREECE, SWITZERLAND, THE CZECH REPUBLIC, VIETNAM, AND CHINA. 610143 610143 CITY UNIVERSITY OF SEATTLE BELIEVES THAT FUNDING SHOULD NOT BE A BARRIER TO EDUCATION. THE UNIVERSITY HAS MULTIPLE SCHOLARSHIP PROGRAMS AVAILABLE FOR STUDENTS WHO ARE LOW-INCOME MINORITIES, UNDERREPRESENTED, EXPERIENCING ECONOMIC HARDSHIP, OR DEPENDENT ON MERIT-BASED SCHOLARSHIPS. CITYU HAS AWARDED MORE THAN $6.1 MILLION IN SCHOLARSHIPS TO DATE. CITY UNIVERSITY OF SEATTLE CONTINUES THE LAID-OFF WORKER AND TRANSFER SCHOLARSHIP PROGRAM TO ASSIST STUDENTS THAT WERE IMPACTED BY RECENT POOR ECONOMIC CONDITIONS. CITY UNIVERSITY OF SEATTLE ALSO ADDED INTERNATIONAL STUDENT SCHOLARSHIPS FOR STUDENTS WITH ECONOMIC NEED, NEW STUDENTS AND TRANSFER STUDENTS. 25673393 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 1 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 72 0 1 497 1 0 1 CA 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X CHRISTOPHER BRYAN CFOCOO 2062394911 521 WALL STREET NO 100 SEATTLE WA 98121 DR MARK MILLIRON CHAIR 0.30 48.20 X X 0 983556 38391 DR E LEE RICE VICE CHAIR 0.30 3.20 X X 0 0 0 LEE WILLIS-IRVINE SECRETARY 0.30 3.20 X X 0 0 0 RICHARD CHISHOLM TREASURER 0.30 4.20 X X 0 0 0 STACY ALLISON TRUSTEE 0.30 3.20 X 0 0 0 THOMAS CLEVINGER TRUSTEE 0.30 3.20 X 0 0 0 JEANNE CONNELLY TRUSTEE 0.30 4.20 X 0 0 0 KIM FOLSOM TRUSTEE 0.30 3.20 X 0 0 0 HAROLD GREENBERG TRUSTEE 0.30 3.20 X 0 0 0 DR RUTHANN HEINRICH TRUSTEE 0.30 3.20 X 0 0 0 DR ERLINDA MARTINEZ TRUSTEE 0.30 3.20 X 0 0 0 MICHAEL MCGILL TRUSTEE 0.30 3.20 X 0 0 0 JOANNE PASTULA TRUSTEE 0.30 3.20 X 0 0 0 DAN PITTARD TRUSTEE 0.30 3.20 X 0 0 0 HIEP QUACH TRUSTEE 0.30 3.20 X 0 0 0 CARLOS RODRIGUEZ TRUSTEE 0.30 3.20 X 0 0 0 THOMAS TOPUZES TRUSTEE 0.30 4.20 X 0 0 0 RANDY C FRISCH PRESIDENT 45.00 X 590180 0 31431 CHRIS BRYAN CFO/COO 45.00 X 242000 0 23276 JASON ELLIOTT VP MARKETING & ENROLLMENT MANAGEMENT 45.00 X 215000 0 31090 SUMANTRA SENGUPTA DEAN 45.00 X 175589 0 31622 MELISSA MECHAM PROVOST 45.00 X 176145 0 23208 KEVIN BROWN SR DIRECTOR OF INSTITUTIONAL EFFECTIVENESS 45.00 X 165195 0 29604 SAM CHUNG DEAN 45.00 X 147069 0 19462 1711178 983556 228084 22 0 1 0 COPACINO FUJIKADO 1425 4TH AVENUE STE 700 SEATTLE WA 98101 MARKETING 1517253 GLOBAL EDUCATION ALLIANCE 789 PENDER STREET W VANCOUVER BC CA V6C1H2 RECRUITING 1314664 RAPID ASCENT 6700 KOLL CENTER PARKWAY STE 230 PLEASANTON CA 94566 RECRUITING 668633 SYNOPTEK LLC 19520 JAMBOREE ROAD IRVINE CA 92612 INTERNET SERVICES 233071 COMPUTERLAND OF SILICON VALLEY 808 W SAN CARLOS STREET STE 20 SAN JOSE CA 95126 TECHNOLOGY SERVICES 199534 27 242658 10000 252658 TUITION & FEES 611310 41773940 41773940 OTHER PROGRAM REVENUE 900099 701496 701496 42475436 335451 335451 4100000 0 4100000 4100000 4100000 47163545 42475436 0 4435451 346255 346255 263888 263888 1340354 1340354 21907586 17233123 4674463 881322 177452 703870 1425649 1425649 1776286 1260570 515716 70538 4360 66178 114650 114650 2313940 1763750 550190 3221117 120444 3100673 1042330 121813 920517 696918 124391 572527 4902638 1466077 3436561 619652 437515 182137 165392 95333 70059 43168 43168 989412 1557 987855 INSTRUCTIONAL MATERIALS 628151 578295 49856 BAD DEBT EXPENSE 470625 470625 TOUR PROGRAM EXPENSES 218421 4200 214221 TAXES & LICENSES 130636 129796 840 391803 118925 272878 43960731 25673393 18287338 0 6922200 9132584 2003580 3305871 4504286 3172425 562123 491919 947529 2404475 32088041 29133725 3185188 2954316 15278719 16758657 14764139 11672708 48167764 49892955 2918829 5024631 2758198 3302860 4127278 3392961 18954903 14643948 28759208 26364400 X 18988068 23363360 420488 165195 19408556 23528555 48167764 49892955 X 3202814 -337565 1254750 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 237000 0 237000 X 0 14801309 11916943 2884366 17286732 17216782 69950 2954316 DEPOSITS 650647 OPERATING LEASE RIGHT OF USE ASSET 11022061 11672708 PAYABLE AFFILIATE 287820 OPERATING LEASE LIABILITY 14356128 14643948 X 47470591 -337561 1254750 917189 46553402 610143 610143 47163545 43350588 0 43350588 610143 610143 43960731 PART III, LINE 4: SMALL ART COLLECTION DONATED BY FORMER UNIVERSITY STUDENT AND INSTRUCTOR FOR PUBLIC DISPLAY SO ALL STUDENTS CAN ENJOY THE ART. PART X, LINE 2: INCOME TAX BENEFIT AND/OR LIABILITIES ARE RECOGNIZED FOR INCOME TAX POSITIONS THAT WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE UNIVERSITY HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILLINGS WITH THE INTERNAL REVENUE SERVICES (IRS). THE UNIVERSITY BELIEVES THAT ITS INCOME TAX FILLING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE UNIVERSITY'S FINANCIAL CONDITION, CHANGES IN NET ASSETS, OR CASH FLOWS. ACCORDINGLY, THE UNIVERSITY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS JUNE 30, 2024 AND 2023. MANAGEMENT BELIEVES THE UNIVERSITY IS ALSO EXEMPT FROM STATE INCOME TAXES IN ALL STATES IN WHICH IT OPERATES, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME. PART XI, LINE 2D - OTHER ADJUSTMENTS: FOREIGN CURRENCY TRANSLATION -458,511. CHANGE IN BENEFICIAL INTEREST 1,713,261. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 610,143. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 610,143. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ADVERTISING PLACED IN MEDIA AND ON CU EXTERNAL FACING WEBSITE GENERALLY CONTAIN THE FOLLOWING STATEMENT: ADMISSION IS OPEN TO QUALIFIED APPLICANTS WITHOUT REGARD TO RACE, RELIGION, SEX, AGE, PHYSICAL DISABILITY, OR ETHNIC ORIGIN. 1 NORTH AMERICA 4 66 PROGRAM SERVICES BRANCH LOCATIONS IN CANADA, INSTRUCTION AND PROGRAM MANAGEMENT 10494000 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING N/A 26455 NORTH AMERICA 0 0 GRANTMAKING N/A 237433 EUROPE 0 0 PROGRAM SERVICES RECRUITING/TRADE FAIRS, STUDENT MOBILITY SERVICES, INSTRUCTION 6000 SOUTH ASIA 0 0 PROGRAM SERVICES STUDENT RECRUITING 27000 EAST ASIA AND THE PACIFIC 0 3 PROGRAM SERVICES STUDENT RECRUITING, PROGRAM MANAGEMENT AND INSTRUCTION 676000 NORTH AMERICA 0 5 PROGRAM SERVICES STUDENT RECRUITING, PROGRAM MANAGEMENT AND INSTRUCTION 409000 4 74 0 0 4 74 11875888 0 11875888 INDIGENOUS SCHOLARSHIPS NORTH AMERICA 47 162433 APPLIED TO STUDENT ACCOUNT TO OFFSET TUITION AND FEES NEED-BASED SCHOLARSHIPS NORTH AMERICA 37 39493 APPLIED TO STUDENT ACCOUNT TO OFFSET TUITION AND FEES CHINA SCHOLARSHIP EAST ASIA AND THE PACIFIC 12 26455 APPLIED TO STUDENT ACCOUNT TO OFFSET TUITION AND FEES MERIT-BASED SCHOLARSHIP NORTH AMERICA 29 35507 APPLIED TO STUDENT ACCOUNT TO OFFSET TUITION AND FEES 0 0 0 0 0 0 PART I, LINE 2: CITYU HAS A CAMPUS IN CANADA AND SINCE THE ADMIN IS CENTRALIZED IN THE US, WE TAKE CARE OF THE GRANTS RECEIVED IN CANADA IN SEATTLE OFFICE AND KEEP THE SAME TRACKING PROCEDURE AS WE DO IN THE US. PART I, LINE 3: THE ACCRUAL METHOD WAS USED TO ACCOUNT FOR PROGRAM SERVICES AND COST FOR INVESTMENTS. 1 CCTC TRANSFER SCHOLARSHIP 2 1800 BOOK CULTIVAR TUITION SCHOLARSHIP 11 167400 BOOK EXEC MBA INAUGURAL PRES SCHOLA 7 33210 BOOK MERIT-BASED SCHOLARSHIP 7 23000 BOOK NEED-BASED SCHOLARSHIP 66 120845 BOOK PART I, LINE 2: CITY UNIVERSITY OF SEATTLE PROVIDES SCHOLARSHIP GRANTS TO STUDENTS IN THE FORM OF TUITION REDUCTION. MONITORING IS DONE INTERNALLY TO ENSURE THE ACCOUNTS ARE CREDITED PROPERLY. X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 DR MARK MILLIRON CHAIR 0 801806 0 80000 0 101750 0 9333 0 29058 0 1021947 0 0 RANDY C FRISCH PRESIDENT 465000 0 46580 0 78600 0 11144 0 20287 0 621611 0 0 0 CHRIS BRYAN CFO/COO 220000 0 22000 0 0 0 11609 0 11667 0 265276 0 0 0 JASON ELLIOTT VP MARKETING & ENROLLMENT MANAGEMENT 215000 0 0 0 0 0 14896 0 16194 0 246090 0 0 0 SUMANTRA SENGUPTA DEAN 175589 0 0 0 0 0 8462 0 23160 0 207211 0 0 0 MELISSA MECHAM PROVOST 176145 0 0 0 0 0 12204 0 11004 0 199353 0 0 0 KEVIN BROWN SR DIRECTOR OF INSTITUTIONAL EFFECTIVENESS 165195 0 0 0 0 0 8851 0 20753 0 194799 0 0 0 SAM CHUNG DEAN 147069 0 0 0 0 0 9817 0 9645 0 166531 0 0 0 PART I, LINE 1A FIRST CLASS TRAVEL IS MADE AVAILABLE TO BOARD MEMBERS IF THE FLIGHT IS OVER 3 HOURS. THIS IS NOT INCLUDED AS TAXABLE INCOME TO SUCH BOARD MEMBERS IF UTILIZED. UNDER RANDY FRISCH'S EMPLOYMENT CONTRACT, HE WAS REIMBURSED FOR CERTAIN EXPENSES FOR HOUSING RECEPTIONS AND CONDUCTING UNIVERSITY RELATED BUSINESS IN HIS RESIDENCE. SUCH AMOUNT IS INCLUDED AS TAXABLE COMPENSATION. PART I, LINE 7 OFFICERS AND KEY EMPLOYEES ARE ELIGIBLE FOR BONUSES. BONUSES ARE AWARDED WITHIN A SPECIFIED RANGE IN THE DISCRETION OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AND ARE BASED ON ACHIEVING GOALS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CFO, PRESIDENT, AND THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES HAS ANNUALLY REVIEWED AND APPROVED (BY A MAJORITY OF DISINTERESTED TRUSTEES) THE BUSINESS TRANSACTIONS WITH TRUSTEES OR THEIR AFFILIATED PROFESSIONAL SERVICE FIRMS. SUCH REVIEWS INCLUDE CONSIDERATION OF DATA ON COMPARABLE SERVICE PROVIDERS COLLECTED BY UNIVERSITY COUNSEL. THE INTERESTED TRUSTEES WERE EXCUSED FROM BOARD SESSIONS DURING WHICH THOSE BUSINESS TRANSACTIONS WERE DISCUSSED AND DID NOT PARTICIPATE IN VOTING ON SUCH TRANSACTIONS. QUESTIONNAIRES ARE DISTRIBUTED EVERY JANUARY. COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY UNIVERSITY COUNSEL AND WAS REVIEWED BY THE BOARD DURING THE YEAR ENDED JUNE 30, 2024. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE PRESIDENT OF THE UNIVERSITY IS REVIEWED BY THE BOARD AT THE TIME OF HIRING AND AS NECESSARY THEREAFTER. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE EXECUTIVE COMMITEE. COMPENSATION IS DETERMINED WITH REGARD TO COMPENSATION PAID TO SENIOR EXECUTIVES OF COMPARABLE NON-PROFIT AND PROPRIETARY INSTITUTIONS IN EDUCATION AND OTHER FIELDS. THE PROCESS IS DOCUMENTED AND WAS LAST COMPLETED IN JUNE 2024. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ANNUAL TAX RETURN AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AS NOTED IN THE ANNUAL COURSE CATALOG WHICH IS AVAILABLE ELECTRONICALLY ON THE UNIVERSITY WEBSITE OR IN HARD COPY. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: FOREIGN CURRENCY TRANSLATION -458,511. CHANGE IN BENEFICIAL INTEREST 1,713,261. NATIONAL UNIVERSITY FOUNDATION 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 201269904 PROVIDE ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONS CA 501(C)(3) LINE 12A, I N/A 1 NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 562438569 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 10 N/A 1 JOHN F KENNEDY UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 941610694 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 SPECTRUM PACIFIC LEARNING INC 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 453996682 INACTIVE CA 501(C)(3) LINE 10 N/A 1 NATIONAL UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 237172306 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 NATIONAL UNIVERSITY INTERNATIONAL INC 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 453997908 INACTIVE CA 501(C)(3) LINE 2 N/A 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 NATIONAL UNIVERSITY E 287827 FAIR MARKET VALUE NATIONAL UNIVERSITY M 1459427 FAIR MARKET VALUE NATIONAL UNIVERSITY N 1000000 FAIR MARKET VALUE NATIONAL UNIVERSITY P 3001000 FAIR MARKET VALUE