NATIONAL UNIVERSITY: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL UNIVERSITY (EIN 23-7172306)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-12
- IRS object ID
- 202331339349300303
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-12T22:46:08-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4747 EXECUTIVE DR SUITE 1300 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237172306 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 8586428100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9388 LIGHTWAVE AVENUE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVE C LAWRENCE | PersonNm |
| Person Title | EXEC VP, ADMIN, FINANCE | PersonTitleTxt |
| Phone | 8586428100 | PhoneNum |
| Signature | 2023-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVE | PersonFirstNm |
| Person Last | LAWRENCE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICIA J MAYER | PreparerPersonNm |
| PTIN | P00188643 | PTIN |
| Phone | 8586271400 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVE C LAWRENCE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9388 LIGHTWAVE AVENUE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $638,316,141 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | NATIONAL UNIVERSITY IS A POST SECONDARY LEVEL EDUCATIONAL INSTITUTION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 3072 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $819,632 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,463,960 | PYContributionsGrantsAmt |
| CY Contributions Grants | $34,049,835 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $255,840,522 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $242,030,438 | CYProgramServiceRevenueAmt |
| PY Investment Income | $130,196,541 | PYInvestmentIncomeAmt |
| CY Investment Income | $75,281,767 | CYInvestmentIncomeAmt |
| PY Other Revenue | $198,770 | PYOtherRevenueAmt |
| CY Other Revenue | $1,574,246 | CYOtherRevenueAmt |
| PY Total Revenue | $391,699,793 | PYTotalRevenueAmt |
| CY Total Revenue | $352,936,286 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $51,610,846 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $84,645,070 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $110,350,639 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $113,643,252 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $266,513,842 | PYOtherExpensesAmt |
| CY Other Expenses | $176,856,524 | CYOtherExpensesAmt |
| PY Total Expenses | $428,475,327 | PYTotalExpensesAmt |
| CY Total Expenses | $375,144,846 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$36,775,534 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$22,208,560 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,578,654,080 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,323,083,804 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $154,573,931 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $139,497,783 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,424,080,149 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,183,586,021 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MISSION | TO DELIVER ACCESSIBLE WORLD-CLASS STUDENT EXPERIENCES BY PROVIDING QUALITY PROGRAMS AND SERVICES THAT ENSURE STUDENT SUCCESS THROUGH MEANINGFUL LEARNING. VISION | TO BE AN INCLUSIVE AND INNOVATIVE UNIVERSITY SERVING LIFE-LONG LEARNERS WHO CONTRIBUTE TO THE POSITIVE TRANSFORMATION OF SOCIETY. SEE SCHEDULE O. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $245,266,670 | ExpenseAmt |
| Grant | $84,645,070 | GrantAmt |
| Revenue | $242,030,438 | RevenueAmt |
| Desc | NATIONAL UNIVERSITY ("NU") IS A NOT-FOR-PROFIT UNIVERSITY, HEADQUARTERED IN SAN DIEGO, CALIFORNIA, FOUNDED IN 1971 TO SERVE THE NEEDS OF A DIVERSE GROUP OF STUDENTS. NU PROVIDES INNOVATIVE, CHALLENGING, ACCESSIBLE DEGREE OPPORTUNITIES TO MID-CAREER ADULTS, WOMEN RE-ENTERING THE WORKFORCE, MILITARY PERSONNEL, AND CULTURAL AND ETHNIC MINORITY GROUPS. NU IS ACCREDITED BY THE ACCREDITING COMMISSION FOR SENIOR COLLEGES AND UNIVERSITIES OF THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES. | Desc |
| Total Program Service Expenses | $245,266,670 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 475 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 3072 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHELLE BELLO SR VP ADMIN FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8586428636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9388 LIGHTWAVE AVENUE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| ANA GOMEZ CHAPMAN | |||||||||
| TRUSTEE (AS OF 10/21) | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| CARLOS RODRIGUEZ | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAN PITTARD | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| DR E LEE RICE | |||||||||
| VICE CHAIR, TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| DR ERLINDA MARTINEZ | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| DR MICHAEL CUNNINGHAM | |||||||||
| CHANCELLOR, TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| HAROLD GREENBERG | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| HIEP QUACH | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEANNE CONNELLY | |||||||||
| CHAIR, TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| JOANNE PASTULA | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| KIM FOLSOM | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| LEE WILLS-IRVINE | |||||||||
| TRUSTEE (AS OF 10/21) | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| MICHAEL R MCGILL | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| RICHARD CHISHOLM | |||||||||
| TREASURER, TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| RUTHANN HEINRICH | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| STACY ALLISON | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| TAHJAR ROAMARTINEZ | |||||||||
| TRUSTEE (AS OF 10/21) | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| THOMAS PAGE | |||||||||
| TRUSTEE (THRU 10/21) | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| THOMAS TOPUZES | |||||||||
| TRUSTEE, SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| TOM CLEVINGER | |||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| WH KNIGHT JR | |||||||||
| TRUSTEE (THRU 10/21) | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| RANDY FRISCH | |||||||||
| INTERIM PRESIDENT | 45.00 | $573,189 | $0 | $48,788 | Yes (X) | ||||
| JEN KEYES | |||||||||
| CFO (THRU 9/21) | 45.00 | $141,077 | $0 | $22,262 | Yes (X) | ||||
| DAVE C LAWRENCE | |||||||||
| EXEC VP, ADMIN, FINANCE | 10.00 | $0 | $0 | $0 | Yes (X) | ||||
| MICHELLE BELLO | |||||||||
| SR VP, ADMIN, FINANCE | 10.00 | $0 | $0 | $0 | Yes (X) | ||||
| GANGARAM SINGH | |||||||||
| PROVOST (THRU 6/22) | 45.00 | $359,803 | $0 | $48,788 | Yes (X) | ||||
| CAROL RICHARDSON | |||||||||
| DEAN, COLS (THRU 6/21) | 45.00 | $321,964 | $0 | $16,565 | Yes (X) | ||||
| NANCY ROHLAND | |||||||||
| EVP, COMMUNICATIONS | 45.00 | $290,299 | $0 | $20,364 | Yes (X) | ||||
| JOHN CICERO | |||||||||
| ASSOC PROVOST | 45.00 | $244,492 | $0 | $26,786 | Yes (X) | ||||
| BRANDON JOUGANATOS | |||||||||
| VP, ENROLLMENT MGMT. (THRU 6/21) | 45.00 | $238,666 | $0 | $23,440 | Yes (X) | ||||
| JOHN HOEY | |||||||||
| VICE PROVOST | 45.00 | $212,263 | $0 | $35,202 | Yes (X) | ||||
| JONATHON CHILLAS | |||||||||
| AVP, DATA OPS (THRU 6/21) | 45.00 | $288,412 | $0 | $22,919 | Yes (X) | ||||
| KIMBERLY MITCHELL | |||||||||
| SVP, MILITARY AND GOV'T AFFAIRS | 45.00 | $249,350 | $0 | $17,772 | Yes (X) | ||||
| GLORIA MCNEAL | |||||||||
| AVP, COMMUNITY AFFAIRS HEALTH | 45.00 | $197,600 | $0 | $26,792 | Yes (X) | ||||
| LOUIS CRUZ | |||||||||
| AVP, SAN DIEGO (THRU 6/21) | 45.00 | $181,252 | $0 | $22,324 | Yes (X) | ||||
| FARHANG MOSSAVAR-RAHMANI | |||||||||
| PROFESSOR | 45.00 | $188,891 | $0 | $30,457 | Yes (X) | ||||
| DR DAVID ANDREWS | |||||||||
| PRESIDENT (THRU 6/21) | 45.00 | $979,989 | $0 | $25,670 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $4,467,247 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $388,129 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 143 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SYSTEM MANAGEMENT GROUP | |||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | ADMINISTRATIVE AND BACK OFFICE SERVICES | $39,595,938 |
| GOOGLE INC | |||||
| PO BOX 39000 | SAN FRANCISCO | CA | 94139 | SOCIAL MEDIA ADS | $18,149,654 |
| FACEBOOK INC | |||||
| 15161 COLLECTIONS CENTER DRIVE | CHICAGO | IL | 60693 | SOCIAL MEDIA ADS | $13,292,172 |
| MEDIASSOCIATES INC | |||||
| 75 GLEN RD STE 100 | SANDY HOOK | CT | 06482 | MARKETING SERVICES | $12,504,596 |
| NATIONAL EDUCATION PARTNERS INC | |||||
| 8667 E HARTFORD DR STE 100 | SCOTTSDALE | AZ | 85255 | ADMINISTRATIVE AND BACK OFFICE SERVICES | $7,055,044 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 73 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Related Organizations | $8,970,259 | RelatedOrganizationsAmt |
| Government Grants | $23,560,429 | GovernmentGrantsAmt |
| All Other Contributions | $1,519,147 | AllOtherContributionsAmt |
| Total Contributions | $34,049,835 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STUDENT TUITION | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $242,030,438 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $242,030,438 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $242,030,438 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,510,288 | TotalRevenueColumnAmt |
| Exclusion | $7,510,288 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $341,999 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $490,560 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$148,561 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$148,561 | TotalRevenueColumnAmt |
| Exclusion | -$148,561 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $352,505,110 | SecuritiesAmt |
| Other | $155,664 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $284,889,295 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $67,615,815 | SecuritiesAmt |
| Other | $155,664 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,771,479 | TotalRevenueColumnAmt |
| Exclusion | $67,771,479 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | K-1 PASS-THROUGH | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $819,632 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $819,632 | UnrelatedBusinessRevenueAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $903,175 | TotalRevenueColumnAmt |
| Exclusion | $903,175 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,722,807 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $352,936,286 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $242,030,438 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $819,632 | UnrelatedBusinessRevenueAmt |
| Exclusion | $76,036,381 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,962,426 | TotalAmt |
| Program Services | $32,962,426 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,682,644 | TotalAmt |
| Program Services | $51,682,644 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,589,213 | TotalAmt |
| Management And General | $2,589,213 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,864,458 | TotalAmt |
| Program Services | $85,006,277 | ProgramServicesAmt |
| Management And General | $858,181 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,234,000 | TotalAmt |
| Program Services | $1,843,380 | ProgramServicesAmt |
| Management And General | $1,390,620 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,554,558 | TotalAmt |
| Program Services | $8,866,098 | ProgramServicesAmt |
| Management And General | $6,688,460 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,401,023 | TotalAmt |
| Program Services | $6,007,399 | ProgramServicesAmt |
| Management And General | $393,624 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,149,198 | TotalAmt |
| Management And General | $2,149,198 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,993 | TotalAmt |
| Management And General | $227,993 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,023,151 | TotalAmt |
| Management And General | $2,023,151 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,811,926 | TotalAmt |
| Program Services | $6,661,937 | ProgramServicesAmt |
| Management And General | $24,149,989 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,891,581 | TotalAmt |
| Program Services | $36,988,201 | ProgramServicesAmt |
| Management And General | $27,903,380 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,953,644 | TotalAmt |
| Program Services | $1,335,561 | ProgramServicesAmt |
| Management And General | $618,083 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,765,778 | TotalAmt |
| Program Services | $2,512,413 | ProgramServicesAmt |
| Management And General | $253,365 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,580,614 | TotalAmt |
| Program Services | $3,180,950 | ProgramServicesAmt |
| Management And General | $2,399,664 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,749 | TotalAmt |
| Program Services | $351,502 | ProgramServicesAmt |
| Management And General | $87,247 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,363 | TotalAmt |
| Program Services | $235,863 | ProgramServicesAmt |
| Management And General | $14,500 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,612 | TotalAmt |
| Management And General | $29,612 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,113,923 | TotalAmt |
| Management And General | $34,113,923 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,332,588 | TotalAmt |
| Program Services | $1,899,575 | ProgramServicesAmt |
| Management And General | $1,433,013 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT | $4,988,093 | $2,693,570 | $2,294,523 |
| LIBRARY SUSCRIPTIONS (E | $2,927,970 | $2,927,970 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,371,341 | TotalAmt |
| Program Services | $110,904 | ProgramServicesAmt |
| Management And General | $20,260,437 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,144,846 | TotalAmt |
| Program Services | $245,266,670 | ProgramServicesAmt |
| Management And General | $129,878,176 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,089,163 | BOYAmt |
| EOY | $10,762,109 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,412,500 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,106,049 | BOYAmt |
| EOY | $37,490,247 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,131,402 | BOYAmt |
| EOY | $4,283,800 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $88,563,213 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $64,739,141 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,586,914 | BOYAmt |
| EOY | $23,824,072 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,180,703 | BOYAmt |
| EOY | $207,256,070 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,205,576,873 | BOYAmt |
| EOY | $1,002,057,446 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,570,476 | BOYAmt |
| EOY | $37,410,060 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,578,654,080 | BOYAmt |
| EOY | $1,323,083,804 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,442,136 | BOYAmt |
| EOY | $28,720,423 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,467,006 | BOYAmt |
| EOY | $33,556,046 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,664,789 | BOYAmt |
| EOY | $77,221,314 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,573,931 | BOYAmt |
| EOY | $139,497,783 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,385,482,146 | BOYAmt |
| EOY | $1,150,799,512 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,598,003 | BOYAmt |
| EOY | $32,786,509 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,424,080,149 | BOYAmt |
| EOY | $1,183,586,021 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,578,654,080 | BOYAmt |
| EOY | $1,323,083,804 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$22,208,560 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$214,053,436 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | -$3,412,500 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | -$819,632 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $35,074,314 | BeginningYearBalanceAmt |
| Contributions | $11,445 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,070,297 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,516,252 | OtherExpendituresAmt |
| End Year Balance | $29,499,210 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $36,797,024 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,551,400 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $171,310 | OtherExpendituresAmt |
| End Year Balance | $35,074,314 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $36,577,992 | BeginningYearBalanceAmt |
| Contributions | $1,890 | ContributionsAmt |
| Investment Earnings Or Losses | $308,043 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $90,901 | OtherExpendituresAmt |
| End Year Balance | $36,797,024 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $35,545,885 | BeginningYearBalanceAmt |
| Contributions | $17,851 | ContributionsAmt |
| Investment Earnings Or Losses | $1,558,858 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $544,602 | OtherExpendituresAmt |
| End Year Balance | $36,577,992 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $33,668,324 | BeginningYearBalanceAmt |
| Contributions | $29,712 | ContributionsAmt |
| Investment Earnings Or Losses | $2,765,884 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $918,035 | OtherExpendituresAmt |
| End Year Balance | $35,545,885 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.46650 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.53350 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,138,925 | OtherCostOrOtherBasisAmt |
| Book Value | $14,138,925 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,225,527 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,164,161 | DepreciationAmt |
| Book Value | $5,061,366 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,010,139 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,984,443 | DepreciationAmt |
| Book Value | $3,025,696 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,947,468 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,724,422 | DepreciationAmt |
| Book Value | $223,046 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,241,154 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,866,115 | DepreciationAmt |
| Book Value | $1,375,039 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,824,072 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (7 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| ABSOLUTE RETURN | $148,812,682 | F |
| DOMESTIC EQUITY | $200,828,444 | F |
| ENERGY EQUITY | $17,903,803 | F |
| FIXED INCOME | $24,199,277 | F |
| FOREIGN EQUITY | $279,824,280 | F |
| REAL ASSETS | $10,954,102 | F |
| VENTURE CAPITAL | $319,534,858 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $1,002,057,446 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE PERKINS LOAN PROGRAM | $2,791,741 |
| DEFERRED COMPENSATION | $27,902 |
| AMOUNTS HELD ON BEHALF OF OTHERS | $63,416,961 |
| RIGHT TO USE OBLIGATIONS | $10,984,710 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $77,221,314 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $81,340,985 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$214,053,436 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $490,560 | OtherRevenueAmt |
| Revenue Not Reported | -$213,562,876 | RevenueNotReportedAmt |
| Revenue Subtotal | $294,903,861 | RevenueSubtotalAmt |
| Other Revenues Not Included | $58,032,425 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $58,032,425 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $352,936,286 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $321,835,113 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $3,412,500 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $490,560 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,903,060 | ExpensesNotReportedAmt |
| Expenses Subtotal | $317,932,053 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $57,212,793 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $57,212,793 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $375,144,846 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE BOARD HAD EARMARKED A PORTION OF NU'S UNRESTRICTED NET ASSETS AS BOARD-DESIGNATED CAPITAL RESERVE FUNDS TO BE INVESTED TO PROVIDE INCOME FOR A LONG BUT UNSPECIFIED PERIOD. THE BOARD-DESIGNATED CAPITAL RESERVE FUNDS, WHICH RESULTED FROM AN INTERNAL DESIGNATION, WERE NOT DONOR-RESTRICTED AND WERE CLASSIFIED AS UNRESTRICTED NET ASSETS. DURING THE YEAR END 6/30/17, THE BOARD RELEASED THE BOARD-DESIGNATED ENDOWMENT FUND FROM THE ENDOWMENT DESIGNATION AND TRANSFERRED THE BALANCE TO THE BOARD DESIGNATED CAPITAL RESERVE FUND. |
| PART X, LINE 2: | NU IS A NON-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELATED STATE PROVISIONS, AND AS SUCH IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. INCOME TAX BENEFITS AND/OR LIABILITIES ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. NU HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE (IRS) AND THE CALIFORNIA FRANCHISE TAX BOARD. NU BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON NU'S FINANCIAL CONDITION, CHANGES IN NET ASSETS, OR CASH FLOWS. ACCORDINGLY, NU HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2022 AND 2021. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 490,560. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GAIN/LOSS ON DISPOSAL OF ASSETS 155,664. MERIT SCHOLARSHIPS 51,682,644. INVESTMENT ADVISORY AND CUSTODIAL FEES 2,023,151. K-1 PASS-THROUGH 819,632. CONTRIBUTION FROM NUVHS 3,351,334. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 490,560. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GAIN/LOSS ON DISPOSAL OF ASSETS 155,664. INVESTMENT ADVISORY AND CUSTODIAL FEES 2,023,151. MERIT SCHOLARSHIPS 51,682,644. CONTRIBUTION FROM NUVHS 3,351,334. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | ADVERTISING PLACED IN MEDIA AND ON NU 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. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES SEOG, PELL AND TEACH GRANTS FROM THE UNITED STATES GOVERNMENT AND ALSO PARTICIPATES IN STUDENT LOAN PROGRAMS THROUGH THE DEPARTMENT OF EDUCATION'S DIRECT LENDING AND PERKINS LOAN PROGRAMS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $37,022,184 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $37,022,184 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $37,022,184 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | ACCRUAL BASIS METHOD OF ACCOUNTING |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| SYSTEMS MANAGEMENT GROUP | ||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 201269904 | 501 (C) (3) | $28,547,033 | $0 | OPERATIONS |
| NORTHCENTRAL UNIVERSITY (FKA WESTMED | ||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 900171867 | 501 (C) (3) | $280,962 | $0 | OPERATIONS |
| JOHN F KENNEDY UNIVERSITY | ||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 941610694 | 501 (C) (3) | $2,604,931 | $0 | OPERATIONS |
| CITY UNIVERSITY OF SEATTLE | ||||||||
| 521 WALL STREET | SEATTLE | WA | 98121 | 237421224 | 501 (C) (3) | $1,500,000 | $0 | OPERATIONS |
| FOUNDERS FIRST CDC INC | ||||||||
| 10755 SCRIPPS POWAY PKWY STE 202 | SAN DIEGO | CA | 92131 | 743166719 | 501 (C) (3) | $25,000 | $0 | OPERATIONS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | VARIOUS SCHOLARSHIPS TO NU STUDENTS | GrantTypeTxt |
| Recipient | 14449 | RecipientCnt |
| Non Cash Assistance | $51,682,644 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION DISCOUNTS | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | NATIONAL UNIVERSITY IDENTIFIES ELIGIBLE GRANTEES RELATED TO EDUCATIONAL AND COMMUNITY PURPOSES. GRANTEES ARE MONITORED AS APPROPRIATE THROUGH PERIODIC REPORTS AND SITE INSPECTIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR DAVID ANDREWS | ||||||||||||||
| PRESIDENT (THRU 6/21) | $439,989 | $0 | $90,000 | $0 | $450,000 | $0 | $13,435 | $0 | $12,235 | $0 | $1,005,659 | $0 | $0 | $0 |
| RANDY FRISCH | ||||||||||||||
| INTERIM PRESIDENT | $518,105 | $0 | $43,934 | $0 | $11,150 | $0 | $19,600 | $0 | $29,188 | $0 | $621,977 | $0 | $0 | $0 |
| GANGARAM SINGH | ||||||||||||||
| PROVOST (THRU 6/22) | $325,783 | $0 | $34,020 | $0 | $0 | $0 | $19,600 | $0 | $29,188 | $0 | $408,591 | $0 | $0 | $0 |
| CAROL RICHARDSON | ||||||||||||||
| DEAN, COLS (THRU 6/21) | $125,169 | $0 | $0 | $0 | $196,795 | $0 | $6,941 | $0 | $9,624 | $0 | $338,529 | $0 | $0 | $0 |
| JONATHON CHILLAS | ||||||||||||||
| AVP, DATA OPS (THRU 6/21) | $111,166 | $0 | $16,400 | $0 | $160,846 | $0 | $5,784 | $0 | $17,135 | $0 | $311,331 | $0 | $0 | $0 |
| NANCY ROHLAND | ||||||||||||||
| EVP, COMMUNICATIONS | $258,460 | $0 | $31,839 | $0 | $0 | $0 | $0 | $0 | $20,364 | $0 | $310,663 | $0 | $0 | $0 |
| JOHN CICERO | ||||||||||||||
| ASSOC PROVOST | $244,492 | $0 | $0 | $0 | $0 | $0 | $17,089 | $0 | $9,697 | $0 | $271,278 | $0 | $0 | $0 |
| KIMBERLY MITCHELL | ||||||||||||||
| SVP, MILITARY AND GOV'T AFFAIRS | $225,725 | $0 | $23,625 | $0 | $0 | $0 | $8,075 | $0 | $9,697 | $0 | $267,122 | $0 | $0 | $0 |
| BRANDON JOUGANATOS | ||||||||||||||
| VP, ENROLLMENT MGMT. (THRU 6/21) | $121,151 | $0 | $17,868 | $0 | $99,647 | $0 | $6,305 | $0 | $17,135 | $0 | $262,106 | $0 | $0 | $0 |
| JOHN HOEY | ||||||||||||||
| VICE PROVOST | $212,263 | $0 | $0 | $0 | $0 | $0 | $14,838 | $0 | $20,364 | $0 | $247,465 | $0 | $0 | $0 |
| GLORIA MCNEAL | ||||||||||||||
| AVP, COMMUNITY AFFAIRS HEALTH | $197,600 | $0 | $0 | $0 | $0 | $0 | $9,880 | $0 | $16,912 | $0 | $224,392 | $0 | $0 | $0 |
| FARHANG MOSSAVAR-RAHMANI | ||||||||||||||
| PROFESSOR | $188,891 | $0 | $0 | $0 | $0 | $0 | $12,295 | $0 | $18,162 | $0 | $219,348 | $0 | $0 | $0 |
| LOUIS CRUZ | ||||||||||||||
| AVP, SAN DIEGO (THRU 6/21) | $109,152 | $0 | $0 | $0 | $72,100 | $0 | $6,010 | $0 | $16,314 | $0 | $203,576 | $0 | $0 | $0 |
| JEN KEYES | ||||||||||||||
| CFO (THRU 9/21) | $124,917 | $0 | $16,160 | $0 | $0 | $0 | $8,401 | $0 | $13,861 | $0 | $163,339 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| PART I, LINE 4A | DR. DAVID ANDREWS, OFFICER, RECEIVED SEVERANCE OF $450,000 DURING 2021 TAX YEAR. CAROL RICHARDSON, KEY EMPLOYEE, RECEIVED SEVERANCE OF $196,795 DURING 2021 TAX YEAR. JOHNATHON CHILLAS, HIGHEST COMPENSATED EMPLOYE, RECEIVED SEVERANCE OF $160,846 DURING 2021 TAX YEAR. BRANDON JOUGANATOS, KEY EMPLOYEE, RECEIVED SEVERANCE OF $99,647 DURING 2021 TAX YEAR. LOUIS CRUZ, HIGHEST COMPENSATED EMPLOYEE, RECEIVED SEVERANCE OF $72,100 DURING 2021 TAX YEAR. |
| 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 COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES AND ARE BASED ON ACHIEVING GOALS. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $18,200 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIP | TypeOfAssistanceTxt |
| Assistance Purpose | REDUCE TUITION | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE UNIVERSITY CFO AND SVP, ADMINISTRATION AND FINANCE REVIEW THE ORGANIZATION'S FORM 990 PRIOR TO SUBMISSION TO THE BOARD OF TRUSTEES FOR THEIR REVIEW. ONCE THE INTERNAL REVIEW IS COMPLETED, THE FORM 990 IS SENT TO THE BOARD OF TRUSTEES FOR THEIR REVIEW. THE BOARD OF TRUSTEES ASKS QUESTIONS TO MANAGEMENT IF THERE ARE ANY AND MANAGEMENT ADDRESSES ANY QUESTIONS POSED TO THEM. AFTER THE BOARD OF TRUSTEES COMPLETES THEIR REVIEW, THE FORM 990 IS FINALIZED AND TIMELY FILED. |
| 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, 2022. |
| 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 HUMAN CAPITAL AND COMPENSATION 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 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII AND SCHEDULE J, PART II: | COMPENSATION: RELATED PARTY- ALL COMPENSATION FOR CERTAIN OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES IS ALLOCATED BY SMG TO NUS AFFILIATES PURSUANT TO THE AFFILIATION AGREEMENT. FOR A COMPLETE LISTING OF RELATED PARTY ALLOCATION OF COMPENSATION AND BENEFITS PLEASE REFER TO SMG FORM 990, SCHEDULE J AND PART VII DISCLOSURE. |
| FORM 990, PART VIII, LINE 1E, GRANTS: | GRANTS DESCRIPTION- THE UNIVERSITY RECEIVES SEOG, PELL, SMART, AND ACG GRANTS FROM THE U.S. GOVERNMENT. THESE GRANTS ARE DISBURSED TO A LARGE NUMBER OF STUDENTS. DETAILED LISTS ARE MAINTAINED BY THE UNIVERSITY. |
| FORM 990, PART XI, LINE 9: | K-1 PASS-THROUGH -819,632. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|
| SPECTRUM PACIFIC LEARNING COMPANY | |||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 237172306 | E-LEARNING SOLUTION AND SERVICE PROVIDER | CA | NATIONAL UNIVERSITY |
| NATIONAL UNIVERSITY INTERNATIONAL | |||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 237172306 | GLOBAL MARKETING AND DISTRIBUTION CHANNEL FOR APPILIATES ONLINE PROGRAMS | CA | NATIONAL UNIVERSITY |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SYSTEM MANAGEMENT GROUP | ||||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 201269904 | PROVIDE ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONS | CA | 501 (C) (3) | LINE 12B, II | N/A | Yes (1) |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 562438569 | EDUCATIONAL INSTITUTION | CA | 501 (C) (3) | LINE 10 | N/A | Yes (1) |
| NORTHCENTRAL UNIVERSITY | ||||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 900171867 | EDUCATIONAL INSTITUTION | CA | 501 (C) (3) | LINE 10 | N/A | Yes (1) |
| JOHN F KENNEDY UNIVERSITY | ||||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 941610694 | EDUCATIONAL INSTITUTION | CA | 501 (C) (3) | LINE 2 | N/A | Yes (1) |
| SPECTRUM PACIFIC LEARNING INC | ||||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 453996682 | INACTIVE | CA | 501 (C) (3) | LINE 10 | N/A | Yes (1) |
| NATIONAL UNIVERSITY INTERNATIONAL INC | ||||||||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 453997908 | INACTIVE | CA | 501 (C) (3) | LINE 2 | N/A | Yes (1) |
| CITY UNIVERSITY OF SEATTLE | ||||||||||
| 521 WALL STREET | SEATTLE | WA | 98121 | 237421224 | EDUCATIONAL INSTITUTION | WA | 501 (C) (3) | LINE 2 | N/A | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 1607 CAPITAL DOMESTIC EQUITY FUND LP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13 S 13TH STREET SUITE 400 | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300964635 | EIN |
| Primary Activities | INVESTMENT VEHICLE | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | INVESTMENT | PredominantIncomeTypeTxt |
| Share Of Total Income | $12,291,727 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $71,439,042 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 0.56690 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL EDUCATION PARTNERS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8667 E HARTFORD DR STE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85255 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860930587 | EIN |
| Primary Activities | SERVICE PROVIDER | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (25 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CITY UNIVERSITY OF SEATTLE | ||
| B | $1,500,000 | CASH |
| CITY UNIVERSITY OF SEATTLE | ||
| Q | $500,000 | CASH |
| CITY UNIVERSITY OF SEATTLE | ||
| L | $1,570,413 | CASH |
| CITY UNIVERSITY OF SEATTLE | ||
| D | $642,038 | CASH |
| CITY UNIVERSITY OF SEATTLE | ||
| L | $1,805,418 | CASH |
| CITY UNIVERSITY OF SEATTLE | ||
| Q | $2,475,185 | CASH |
| JOHN F KENNEDY UNIVERSITY | ||
| B | $2,604,931 | CASH |
| JOHN F KENNEDY UNIVERSITY | ||
| D | $11,303,911 | CASH |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||
| L | $676,411 | CASH |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||
| C | $3,351,334 | CASH |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||
| L | $1,076,128 | CASH |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||
| Q | $119,140 | CASH |
| NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) | ||
| Q | $5,808,232 | CASH |
| NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) | ||
| D | $814,120 | CASH |
| NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) | ||
| S | $4,959,840 | CASH |
| NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) | ||
| L | $814,120 | CASH |
| NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) | ||
| B | $280,962 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| B | $28,547,033 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| D | $8,915,990 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| M | $39,595,938 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| D | $57,205,000 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| D | $105,400,000 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| Q | $135,730,496 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| S | $46,730,265 | CASH |
| JOHN F KENNEDY UNIVERSITY | ||
| C | $5,618,625 | CASH |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, RELATED ORGANIZATIONS: | FormAndLineReferenceDesc |
| Explanation | THE NU SYSTEM (NUS) IS AN ALLIANCE OF EDUCATIONAL INSTITUTIONS, SERVING DIVERSE LEARNERS FROM HIGH SCHOOL TO DOCTORAL PROGRAMS. THE NUS INCLUDES 6 INDEPENDENT NONPROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501 (C) (3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL (WHICH CEASED OPERATIONS IN JUNE 2022), NORTHCENTRAL UNIVERSITY, JOHN F. KENNEDY UNIVERSITY (WHICH CEASED OPERATIONS IN DECEMBER 2020), CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP (SMG). SMG IS A SUPPORTING ORGANIZATION EXEMPT UNDER IRC SECTION 509(A)(3) WHICH PROVIDES SUPPORT AND SERVICES TO ITS TAX EXEMPT AFFILIATES IN THE NUS. THE BOARD OF TRUSTEES OF EACH NUS AFFILIATE GOVERNS EACH AFFILIATE INDEPENDENTLY. THE BOARD OF TRUSTEES HAS NO AUTHORITY TO REMOVE, REPLACE OR APPOINT A MAJORITY OF THE GOVERNING BODY OF THOSE OTHER AFFILIATES. THE BOARD OF TRUSTEES OF EACH AFFILIATE, ACTING IN ITS INDEPENDENT CAPACITY, PERIODICALLY APPOINTS ITS OWN NEW TRUSTEES. THE BOARD OF TRUSTEES HAS A MAJORITY OVERLAPPING COMPOSITION BETWEEN EACH AFFILIATE OF NUS. IN ADDITION, THE NUS AUDIT FIRM PREPARES A SET OF "COMBINED NOT "CONSOLIDATED" AUDITED FINANCIAL STATEMENTS THAT INCLUDE THE EIGHT INDEPENDENT NONPROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, NORTHCENTRAL UNIVERSITY, JOHN F. KENNEDY UNIVERSITY, CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP. | ExplanationTxt |