2024-08-06T15:46:40-05:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2022-10-01 860702049 SONORAN UNIVERSITY OF HEALTH SCIENCES SONO 4808589100 2140 EAST BROADWAY ROAD TEMPE AZ 85282 EDWARD PODOL CFO 4808589100 2024-08-05 1 1 STEPHANIE MCCARTHY P01805699 3149254300 2024-08-05 2022 2024-08-08 14:25:15Z PAUL MITTMAN ND EDD 2140 EAST BROADWAY ROAD TEMPE AZ 85282 20640216 0 X WWW.SONORAN.EDU X 1991 AZ SONORAN UNIVERSITY OF HEALTH SCIENCES SHAPES A HEALTHIER FUTURE BY SUPPORTING STUDENTS AS THEY TRAIN TO EXCEL AS HEALTHCARE PROFESSIONALS, BY ENHANCING THE HEALTH AND WELLBEING OF OUR PATIENTS AND COMMUNITIES, AND BY DISCOVERING EFFECTIVE TREATMENTS FOR HUMANITY GROUNDED IN THE HEALING POWER OF NATURE. 14 12 401 17 0 0 1630409 2627650 16368059 16921606 35225 139786 538212 485898 18571905 20174940 149346 202194 0 0 11277301 11805909 0 0 612748 8291104 8254027 19717751 20262130 -1145846 -87190 27181560 27557480 12961055 13308686 14220505 14248794 X SONORAN UNIVERSITY OF HEALTH SCIENCES SHAPES A HEALTHIER FUTURE BY SUPPORTING STUDENTS AS THEY TRAIN TO EXCEL AS HEALTHCARE PROFESSIONALS, BY ENHANCING THE HEALTH AND WELLBEING OF OUR PATIENTS AND COMMUNITIES, AND BY DISCOVERING EFFECTIVE TREATMENTS FOR HUMANITY GROUNDED IN THE HEALING POWER OF NATURE. 0 0 11187923 202194 15132841 ACADEMIC - THE ORGANIZATION HAS TRADITIONALLY PROVIDED EDUCATIONAL TRAINING TO STUDENTS TO BECOME GENERAL PRACTITIONERS OF NATUROPATHIC MEDICINE. IN APRIL OF 2020, A SECOND DEGREE OFFERING, A MASTER'S OF SCIENCE IN CLINICAL NUTRITION WAS LAUNCHED. AVERAGE ENROLLMENT DURING THE YEAR ENDED SEPTEMBER 30, 2023 WAS 509 STUDENTS. 5167487 0 1852012 HEALTHCARE SERVICES - THE ORGANIZATION MAINTAINS A MEDICAL CLINIC, PAIN RELIEF CENTER, LABORATORY AND NATURAL MEDICINARY ON CAMPUS TO PROVIDE NATUROPATHIC MEDICAL SERVICES TO PATIENTS. ADDITIONALLY, THE ORGANIZATION OPERATES 8 NATUROPATHIC COMMUNITY CLINICS THROUGHOUT THE PHOENIX METROPOLITAN AREA THAT PROVIDE HEALTHCARE TO UNSERVED, UNDERSERVED AND INDIGENT PEOPLE. THESE COMMUNITY CLINICS ARE OPERATED IN CONJUNCTION WITH OTHER TAX-EXEMPT ORGANIZATIONS AND PUBLIC SCHOOL DISTRICTS. ALL THESE FACILITIES ALSO PROVIDE CLINICAL TRAINING OPPORTUNITIES FOR THE ORGANIZATION'S MEDICAL STUDENTS. DURING THE YEAR ENDED SEPTEMBER 30, 2023, THERE WERE OVER 18,000 PATIENT VISITS AT THE ORGANIZATION'S FACILITIES. 1114091 0 325409 THE ORGANIZATION CONDUCTS RESEARCH STUDIES OF THE EFFECT THAT PLANT BASED MEDICINES HAS ON VARIOUS HUMAN AND ANIMAL DISEASES. 507454 0 0 THE ORGANIZATION MAINTAINS A LIBRARY FOR THE USE OF THE STUDENTS, FACULTY, AND THE GENERAL PUBLIC. 507454 0 0 17976955 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 1 842 0 1 401 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X EDWARD PODOL 4802229244 2140 EAST BROADWAY RD TEMPE AZ 85282 PAUL MITTMAN PRESIDENT/CEO 39.90 0.10 X X 286281 0 12852 EDWARD PODOL VP FINANCE & ADMINISTRATION 39.90 0.10 X 168938 0 23400 GARRETT THOMPSON VP ACADEMIC AFFAIRS 40.00 0.00 X 176610 0 16560 SARAH TRAHAN STAFF PHYSICIAN 40.00 0.00 X 161401 0 9847 MELISSA WINQUIST VP STUDENT AFFAIRS 40.00 0.00 X 154365 0 23109 PAUL COLLINS SR. DIRECTOR OF IT 40.00 0.00 X 154365 0 23109 MICHELLE CROMWELL VP OF INCLUSIVE EXCELLENCE 40.00 0.00 X 150975 0 6808 ELIZABETH RICE ND FACULTY TRUSTEE 40.00 0.00 X 77280 0 3698 JON BENNINGER BA CHAIR 1.00 0.00 X X 0 0 0 FRAN TOWEY VICE CHAIR 1.00 0.00 X X 0 0 0 AMY DOYLE BS TRUSTEE 1.00 0.00 X 0 0 0 DAVID P FRIDOVICH MA TRUSTEE 1.00 0.00 X 0 0 0 KEVIN GUINAN BA TRUSTEE THRU 12/5/22 1.00 0.00 X 0 0 0 DAVID JAMES STUDENT TRUSTEE 1.00 0.00 X 14688 0 0 SCHUYLER W LININGER JR TRUSTEE 1.00 0.00 X 0 0 0 SARAH LYCHY STUDENT TRUSTEE THRU 3/27/23 1.00 0.00 X 902 0 0 PATTI MILLIGAN MS RD CNS TRUSTEE THRU 3/27/23 1.00 0.00 X 0 0 0 REND AL-MONDHIRY TRUSTEE 1.00 0.00 X 0 0 0 ZANDRA O'KEEFE CPA TRUSTEE 1.00 0.00 X 0 0 0 TIMOTHY PEACE NMD TRUSTEE THRU 6/5/23 1.00 0.00 X 0 0 0 NICK REED BS TRUSTEE THRU 6/5/23 1.00 0.00 X 0 0 0 DUANE ROEN PHD TRUSTEE 1.00 0.00 X 0 0 0 KANTHA SHELKE TRUSTEE 1.00 0.00 X 0 0 0 ANDREA SULLIVAN TRUSTEE 1.00 0.00 X 0 0 0 WILL WEST MBA TRUSTEE 1.00 0.00 X 0 0 0 1345805 0 119383 13 0 1 0 ELSMERE EDUCATION 90 MADISON STREET SUITE 602 DENVER CO 80206 ENROLLMENT MANAGEMENT 1507895 ADP INC PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSOR 751868 TWO BY FOUR LTD 10 N DEARBORN CHICAGO IL 60602 MARKETING SERVICES 342491 KUNZ JANITORIAL 2314 W AMBER SUN DR TEMPE AZ 85282 JANITORIAL 232121 TRANSFIRST ONE HEARTLAND WAY JEFFERSONVILLE IN 47130 CREDIT CARD PROCESSOR 176843 10 90000 2537650 181681 2627650 TUITION AND FEES 611310 15132841 15132841 PATIENT SERVICES 621400 1463356 1463356 RESEARCH 611310 325409 325409 16921606 130186 130186 37868 0 37868 37868 37868 10228 628 9600 9600 9600 853304 464648 388656 388656 MISCELLANEOUS INCOME 900099 59374 59374 59374 20174940 17310262 0 237028 X 202194 202194 597316 288423 241578 67315 9399262 8893761 229892 275609 97262 90324 3495 3443 985689 916949 26716 42024 726380 669468 32503 24409 72531 72531 12939 12939 2062565 1882001 102638 77926 713651 713651 89686 75872 11603 2211 1224212 1181373 23730 19109 142624 121870 9118 11636 403229 390961 5830 6438 1126490 1043145 52202 31143 310780 264255 28568 17957 DUES AND LICENSING FEES 972533 908021 35114 29398 LAB AND MEDICAL SUPPLIE 845883 842933 2358 592 FEES AND CHARGES 215025 205405 6082 3538 BAD DEBT EXPENSE 61879 61879 20262130 17976955 1672427 612748 470272 212211 1953983 2260195 2765633 3118371 85443 102663 152949 179591 245611 366186 30503107 11377803 19693675 19125304 1379275 1224581 392467 309060 42252 659318 27181560 27557480 967314 1293074 165374 109209 11669882 11245141 158485 661262 12961055 13308686 X 11209042 10650331 3011463 3598463 14220505 14248794 27181560 27557480 -87190 115479 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1010816 1559871 23262 4000 2589949 243785 831935 -58904 6000 1010816 116717 105000 22068 243785 72898 30000 13819 116717 60994 10225 1679 72898 0.00000 1.00000 0.00000 1 0 2582864 2582864 22262109 6958049 15304060 3701600 2754444 947156 1956534 1665310 291224 19125304 LEASE LIABILITY - FINANCING 652988 LEASE LIABILITY - OPERATING 8274 661262 X 20550134 115479 564848 680327 19869807 12939 292194 305133 20174940 20521210 474213 474213 20046997 12939 202194 215133 20262130 PART V, LINE 4: THE UNIVERSITY'S NET ASSETS WITH DONOR RESTRICTIONS INVESTED IN PERPETUITY CONSIST OF NINE DONOR RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR THE PURPOSE OF FURTHERING THE UNIVERSITY'S TAX-EXEMPT PURPOSE. NET ASSETS ASSOCIATED WITH THE FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE UNIVERSITY WAS INCORPORATED UNDER THE LAWS OF THE STATE OF ARIZONA AS A NONPROFIT ORGANIZATION. THE UNIVERSITY IS EXEMPT FROM FEDERAL AND ARIZONA INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3). INCOME CONSIDERED UNRELATED TO THE UNIVERSITY'S EXEMPT PURPOSES IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE UNIVERSITY UTILIZES THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 7 40-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE UNIVERSITY CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 464,648. SAGE FOUNDATION REVENUE 100,200. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS MOVED TO EXPENSES 202,194. SAGE FOUNDATION CONTRIBUTION 90,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: SAGE FOUNDATION EXPENSES 9,565. COGS 464,648. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS MOVED TO EXPENSES 202,194. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATION POLICY AND DOCUMENTS HAVE BEEN POSTED ON THE ORGANIZATION'S WEBSITE AT HTTPS://WWW.SONORAN.EDU/STUDENT-LIFE/STUDENT-CONSUMER-INFORMAT ION/ SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FEDERAL FUNDS FROM THE FEDERAL FAMILY EDUCATION LOANS GRANT. THESE FUNDS ARE USED IN GRANTING MONEY TO STUDENTS. 1 SCHOLARSHIPS 52 202194 PART I, LINE 2: SONORAN UNIVERSITY OF HEALTH SCIENCES AWARDS SCHOLARSHIPS BASED ON MERIT, NEED AND ESSAY TO NEW AND CONTINUING STUDENTS. SCHOLARSHIP AWARDS ARE FUNDED BY INSTITUTIONAL FUNDRAISING EFFORTS, ALL AWARDS EMBODY SONORAN UNIVERSITY'S MISSION AND CORE VALUES. THE ENROLLMENT MANAGEMENT EXECUTIVE SERVES AS THE SCHOLARSHIP REVIEW COMMITTEE IN REVIEWING AND DETERMINING THE AWARDS. NEED BASE SCHOLARSHIPS ARE BASED ON THE COMPLETION OF THE FEDERAL APPLICATION FOR FEDERAL STUDENT AID (FAFSA). MERIT BASE SCHOLARSHIPS ARE DETERMINED BY REWARDING STUDENTS WHO HAVE ACHIEVED HIGH ACADEMIC SUCCESS. ESSAY BASE SCHOLARSHIPS ARE BASED ON APPLICANTS IDENTIFYING HOW A SCHOLARSHIP AWARD WOULD AID THEM IN REACHING THEIR ACADEMIC AND PROFESSIONAL GOALS. AS STATED IN THE ORGANIZATION'S COURSE CATALOG, SONORAN UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, DISABILITY, SEX, RELIGION, AGE, NATIONAL OR ETHNIC ORIGIN, SEXUAL ORIENTATION, OR MARITAL STATUS IN THE ADMINISTRATION OF EDUCATIONAL AND ADMISSIONS POLICIES, FINANCIAL AID, EMPLOYMENT OR ANY OTHER PROGRAM OR ACTIVITY. THIS STATEMENT APPLIES TO THE AWARDING OF SONORAN UNIVERSITY SCHOLARSHIPS. X X X 0 0 0 0 0 0 0 1 0 PAUL MITTMAN PRESIDENT/CEO 267981 0 18300 0 0 0 5726 0 7126 0 299133 0 0 0 EDWARD PODOL VP FINANCE & ADMINISTRATION 168338 0 0 0 600 0 3379 0 20021 0 192338 0 0 0 GARRETT THOMPSON VP ACADEMIC AFFAIRS 176010 0 0 0 600 0 3532 0 13028 0 193170 0 0 0 SARAH TRAHAN STAFF PHYSICIAN 62969 0 0 0 98432 0 3228 0 6619 0 171248 0 0 0 MELISSA WINQUIST VP STUDENT AFFAIRS 153765 0 0 0 600 0 3087 0 20022 0 177474 0 0 0 PAUL COLLINS SR. DIRECTOR OF IT 153765 0 0 0 600 0 3087 0 20022 0 177474 0 0 0 MICHELLE CROMWELL VP OF INCLUSIVE EXCELLENCE 150375 0 0 0 600 0 0 0 6808 0 157783 0 0 0 PART I, LINE 3 TO DETERMINE THE PRESIDENT/CEO'S COMPENSATION, THE BOARD OF DIRECTORS MEETS ANNUALLY TO REVIEW PERFORMANCE AND APPROVE COST OF LIVING INCREASES. EVERY THREE YEARS AN INDEPENDNT CONSULTANT COMPLETS A FORMAL REVIEW THAT INCLUDES A TASK FORCES TO MAKE A RECOMMENDATION TO THE BOARD FOR COMPENSATION ADJUSTMENTS. ALL COMPENSATION DECESISION ARE APPROVED BY THE BOARD AND DOUMENTED IN BOARD MINUTES AND THE PRESIDENT/CEO'S PERSONNEL FILE. PART I, LINE 4 DURING 2016, THE UNIVERSITY ESTABLISHED A DEFERRED COMPENSATION PLAN, WHICH IS A DEFINED CONTRIBUTION PLAN PURSUANT TO INTERNAL REVENUE CODE SECTION 457(F). THE PLAN'S TERMS REQUIRE THAT THE UNIVERISTY CONTRIBUTE $10,000 ON BEHALF OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER. IN FY23, THE UNIVERSITY DID NOT MAKE ANY CONTRIBUTION RELATED TO THE DEFERRED COMPENSATION PLAN. PART I, LINE 7 THE CEO'S BONUS AMOUNT IS DETERMINED BY THE BOARD OF TRUSTEES EACH YEAR USING, AT THEIR DISCRETION, A PERCENTAGE OF THE BASE PAY AND ACHIEVEMENT OF STRATEGIC GOALS SET AT THE BEGINNING OF THE FISCAL YEAR. A THE INDUSTRIAL AUTHORITY OF THE COUNTY OF MARICOPA 860445263 NONEAVAIL 2017-06-20 14120233 REFUND 2013A & 2013C BONDS 0 0 0 A 2874602 14120233 14120233 2017 1 0 1 1 A 0 0 0 0 0.03700 0.03700 0 0 1 A 0 0 1 0 1 0 0 0 1 A 1 LAURA MITTMAN SPOUSE OF PRESIDENT/CEO 70436 EMPLOYEE OF THE COLLEGE - GIFT OFFICER 0 X 4180 FMV X SUPPLEMENTS 71 173996 FMV X OFFICE EQUIPMENT 1 3505 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE BOARD AND THE CHAIRS OF ALL STANDING COMMITTEES. THE PRESIDENT OF THE CORPORATION WILL SERVE EX OFFICIO WITHOUT VOTE. THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT FOR THE BOARD BETWEEN REGULAR BOARD MEETINGS ONLY WHEN UNABLE TO CONVENE A QUORUM OF THE BOARD, ON ALL MATTERS EXCEPT FOR THE FOLLOWING: (A) PRESIDENTIAL SELECTION AND TERMINATION, (B) BOARD MEMBER AND BOARD OFFICER ELECTION, (C) CHANGES IN THE MISSION AND PURPOSES OF THE INSTITUTION, (D) AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS, (E) INCURRENCE OF CORPORATE INDEBTEDNESS OR ACQUISITION OF ASSETS OUTSIDE THE APPROVED ANNUAL BUDGET, (F) SALE OR OTHER DISPOSITION OF REAL ESTATE AND OTHER TANGIBLE PROPERTY, (G) ADOPTION OF ANNUAL BUDGET. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ADVISORY COUNCIL MEMBERS, AND EXECUTIVE COUNCIL ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE AND ARE REQUIRED TO DISCLOSE ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD EXECUTIVE COMMITTEE. ANY INTERESTED PERSON MAY RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE INTERESTED PERSON BELIEVES HE OR SHE HAS OR MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD EXECUTIVE COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD EXECUTIVE COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON WHO IDENTIFIES A CONFLICT OF INTEREST MUST DISCLOSE THE CONFLICT TO THE PRESIDENT/CEO AND CHAIRMAN OF THE BOARD. THE BOARD OF TRUSTEES WILL DETERMINE THE IMPACT OF THE CONFLICT AND MAY INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN SONORAN'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL DOCUMENT THE RECORDS OF THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15A TO DETERMINE THE PRESIDENT/CEO'S COMPENSATION, THE BOARD OF DIRECTORS MEETS TO REVIEW PERFORMANCE AND COMPENSATION AND BASES PAYMENTS ON PEER SCHOOLS AND OTHER SIMILAR SIZED NON-PROFITS. THE DECISION IS THEN DOCUMENTED IN THE BOARD MINUTES AS WELL AS THE PRESIDENT/CEO'S PERSONNEL FILE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ENROLLMENT MANGEMENT: PROGRAM SERVICE EXPENSES 865,995. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 865,995. TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 81,223. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,223. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 284,196. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 284,196. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 192,187. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 192,187. PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 113,874. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,874. OTHER CONTRACTUAL SERVICE: PROGRAM SERVICE EXPENSES 56,871. MANAGEMENT AND GENERAL EXPENSES 102,638. FUNDRAISING EXPENSES 77,926. TOTAL EXPENSES 237,435. SOFTWARE AND WEBSITE MAINT SERVICE: PROGRAM SERVICE EXPENSES 287,655. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 287,655. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. SAGE FOUNDATION FOR HEALTH 2140 EAST BROADWAY ROAD TEMPE AZ 85282 861026436 HEALTH SERVICES AZ 501(C)(3) LINE 12B, II SONORAN UNIVERSITY OF HEALTH SCIENCES 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SAGE FOUNDATION FOR HEALTH C 90000 CASH