2023-05-15T08:37:22-05:00 2022-06-30 135565207 KPMG LLP 345 PARK AVENUE NEW YORK NY 101540102 990 2021-07-01 133838740 TOURO UNIVERSITY TOUR 6465656000 50 WEST 47TH STREET NEW YORK NY 10036 MELVIN NESS SENIOR VP, CFO 6465656026 2023-05-11 1 MELVIN NESS 999009999 EVAN W SEEKAMP P01907071 2127589700 2023-05-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MELVIN NESS 50 WEST 47TH STREET NEW YORK NY 10036 102474703 0 X WWW.TU.EDU, WWW.TUW.EDU X 1995 CA OPERATIONS CONSIST OF TOURO UNIVERSITY CALIFORNIA (TUC), LOCATED IN VALLEJO, CA (SEE SCH. O). 26 18 910 41 0 0 1075582 1086037 93014498 94071157 -389361 1880793 249882 441403 93950601 97479390 23087238 4530956 0 0 46052088 46620963 0 0 1278693 27981473 34506312 97120799 85658231 -3170198 11821159 83518573 90368216 36551686 34739433 46966887 55628783 X TOURO UNIVERSITY CALIFORNIA PROVIDES GRADUATE AND PROFESSIONAL EDUCATIONAL EXCELLENCE IN THE FIELDS OF HEALTH SCIENCES, PUBLIC HEALTH, AND EDUCATION. SEE SCHEDULE O.TOURO UNIVERSITY CALIFORNIA PROVIDES GRADUATE AND PROFESSIONAL EDUCATIONAL EXCELLENCE IN THE FIELDS OF HEALTH SCIENCES, PUBLIC HEALTH, AND EDUCATION. THE TUC LEARNING EXPERIENCE IS STUDENT-CENTERED, ENRICHED BY FOCUSED RESEARCH AND SCHOLARSHIP, AND PREPARES PROFESSIONALS FOR REWARDING LIVES IN SERVICE TO OTHERS BOTH LOCALLY AND AROUND THE GLOBE. 0 0 71000372 4530956 94509560 TOURO UNIVERSITY, A CALIFORNIA CORPORATION, HAS TWO DIVISIONS: TOURO UNIVERSITY CALIFORNIA (TUC) AND TOURO UNIVERSITY WORLDWIDE (TUW). TUC INCLUDES A COLLEGE OF OSTEOPATHIC MEDICINE, A COLLEGE OF PHARMACY AND A COLLEGE OF EDUCATION AND HEALTH SCIENCES. TUW OPERATES A DISTANCE-LEARNING UNIT OFFERING BACHELORS, MASTERS, AND DOCTORATE DEGREES, AND IT HAS UNDERGRADUATE PROGRAMS OFFERED BY TOURO COLLEGE LOS ANGELES (TCLA) OFFERING BACHELOR DEGREES IN BUSINESS MANAGEMENT AND ADMINISTRATION AND PSYCHOLOGY. DURING THIS FISCAL YEAR TOURO UNIVERSITY GRANTED THE FOLLOWING ACADEMIC DEGREES: UNDERGRADUATE (122); GRADUATE (962); AND DOCTORAL OR FIRST PROFESSIONAL (289). 71000372 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 1 260 0 1 910 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 26 18 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X STUART LIPPMANN 6465656026 50 WEST 47TH STREET NEW YORK NY 10036 ALAN KADISH PRESIDENT, CEO AND TRUSTEE 2.00 33.00 X X 0 1008541 261509 RABBI DANIEL LANDER TRUSTEE AND CHANCELLOR 1.00 34.00 X X 0 379171 132649 ABRAHAM BIDERMAN TRUSTEE 0.10 0.90 X 0 0 0 SHMUEL BRAUN TRUSTEE 0.10 0.90 X 0 0 0 BEN CHOUAKE TRUSTEE 0.10 0.90 X 0 0 0 ALLEN FAGIN TRUSTEE 0.10 0.90 X 0 0 0 HOWARD FRIEDMAN TRUSTEE 0.10 0.90 X 0 0 0 ZAHAVA FRIEDMAN TRUSTEE 0.10 0.90 X 0 0 0 GILLES GADE TRUSTEE 0.10 0.90 X 0 0 0 SOLOMON GOLDFINGER TRUSTEE 0.10 0.90 X 0 0 0 ABRAHAM GUTNICKI TRUSTEE 0.10 0.90 X 0 0 0 DEBRA HARTMAN TRUSTEE - BEG 2/22 0.10 0.90 X 0 0 0 JUDY HASTEN KAYE TRUSTEE - BEG 2/22 0.10 0.90 X 0 0 0 BRIAN LEVINSON TRUSTEE 0.10 0.90 X 0 0 0 DAVID LICHTENSTEIN TRUSTEE 0.10 0.90 X 0 0 0 MARTIN OLINER TRUSTEE 0.10 0.90 X 0 0 0 LAWRENCE PLATT TRUSTEE 0.10 0.90 X 0 0 0 MARGARET RETTER TRUSTEE 0.10 0.90 X 0 0 0 STEPHEN ROSENBERG TRUSTEE 0.10 0.90 X 0 0 0 ZVI RYZMAN CHAIRMAN AND TRUSTEE 1.00 3.00 X 0 0 0 ISRAEL SENDROVIC TRUSTEE 0.10 0.90 X 0 0 0 GARY TORGOW TRUSTEE 0.10 0.90 X 0 0 0 JACK WEINREB TRUSTEE 0.10 0.90 X 0 0 0 RABBI SHABSAI WOLFE TRUSTEE 0.10 0.90 X 0 0 0 STEVEN ZULLER TRUSTEE 0.10 0.90 X 0 0 0 RABBI MENACHEM GENACK TRUSTEE AND PROFESSOR 1.00 34.00 X 0 81385 3800 SARAH SWEITZER PROVOST 31.00 4.00 X 284160 0 29123 ROCHELLE BERKLEY CEO AND SENIOR PROVOST WESTERN DIV 11.00 24.00 X 0 536316 18018 MELVIN NESS SENIOR VP, CFO 1.50 33.00 X 0 387289 16849 MOSHE KRUPKA EXECUTIVE VP 3.00 32.00 X 0 264716 147240 MICHAEL NEWMAN SECRETARY, SR VP AND GENERAL COUNSEL 5.50 29.50 X 0 316839 32078 JEFFREY ROSENGARTEN SENIOR VP OF OPERATIONS & ADMIN. 3.00 32.00 X 0 330914 17845 ROY FINALY INTERIM CEO 35.00 0.00 X 308677 0 51790 NEWMAN HOFFMAN COO & VP OF FINANCE - BEG 7/21 35.00 0.00 X 214450 0 0 MICHAEL CLEARFIELD DEAN, COLLEGE OF MEDICINE - END 7/21 34.90 0.10 X 315344 0 16024 TAMI HENDRIKSZ DEAN, COLLEGE OF MEDICINE - BEG 7/21 35.00 0.00 X 300802 0 44070 ALEJANDRO GUGLIUCCI SENIOR ASSOCIATE DEAN 35.00 0.00 X 278968 0 28056 JEAN-MARC SCHWARZ PROFESSOR 35.00 0.00 X 271487 0 41321 JAY H SHUBROOK PROFESSOR 34.90 0.10 X 263715 0 42483 GAIL D FEINBERG CHAIR PRIMARY CARE DEPARTMENT 35.00 0.00 X 262985 0 23736 TINA C MASON PROFESSOR 35.00 0.00 X 250832 0 28491 RICHARD BRAUNSTEIN VP, DEPUTY GEN COUNSEL - END 6/18 5.00 30.00 X 0 212309 30538 2751420 3517480 965620 120 1 1 0 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 101034 PASADENA CA 911891034 SECURITY PATROL 517032 PERMANENTE MEDICAL GROUP INC 1950 FRANKLIN STREET 18TH FLOOR BAY OAKLAND CA 94612 ROTATION EXPENSE 240000 SEXTANT MARKETING LLC 28 DOLPHIN DR SUITE 501A TREASURE ISLAND FL 33706 ADVERTISING 133400 KLEAR DIGITAL PO BOX 422 MANSFIELD PA 16933 ADVERTISING 133065 JOHN L NGOI 204 MAIN STREET 4077 NEWPORT BEACH CA 92661 ROTATION EXPENSE 132100 6 263756 822281 1086037 STUDENT TUITION/FEES 611600 88615004 88615004 RESEARCH AND SPONSORED PROJECTS 990009 4713236 4713236 MEDICAL CLINIC 621400 488085 488085 RESEARCH REVENUE 990009 254832 254832 94071157 1201105 1201105 5675001 4995313 679688 679688 679688 CAFETERIA INCOME 900099 25934 25934 415469 412469 3000 441403 97479390 94509560 0 1883793 10297 10297 4520659 4520659 1534697 660565 853624 20508 38047318 30784379 6596693 666246 1209235 978401 209659 21175 3104435 2511822 538251 54362 2725278 2205044 472512 47722 316938 256437 54951 5550 109765 88812 19031 1922 610927 494306 105923 10698 2992986 2421648 518928 52410 1211214 928454 263050 19710 1319236 1067404 228731 23101 3109401 2515840 539112 54449 229742 185886 39833 4023 148272 119968 25708 2596 1275266 1031828 221107 22331 229443 185644 39781 4018 SHARED COSTS 13229079 10703750 2293675 231654 EDUCATIONAL PROGRAMS 6195172 6195172 STUDENT ACTIVITIES 1231805 1231805 RECRUITMENT EXPENSES 50562 50562 2246504 1851689 358597 36218 85658231 71000372 13379166 1278693 7196380 9534140 2957990 2638015 3057044 3609772 652911 848851 44100432 14833208 28664524 29267224 14893430 12897414 26096294 31572800 83518573 90368216 11612056 10526281 8948754 9570022 14624484 14109358 203392 143260 1163000 390512 36551686 34739433 X 46047232 54784726 919655 844057 46966887 55628783 83518573 90368216 11821159 -2833039 -326224 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7437251 7437251 24504483 5984648 18519835 73996 55739 18257 8713624 7543874 1169750 3371078 1248947 2122131 29267224 DUE FROM AFFILIATES 26516851 OTHER RECEIVABLES 3311298 BOND ESCROW 1585660 RIGHT OF USE ASSETS 158991 31572800 STUDENTS DEPOSITS 224848 OPERATING LEASE LIABILITIES 165664 390512 X PART X, LINE 2: UNCERTAINTY IN INCOME TAXES THE UNIVERSITY SUBSCRIBES TO A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS OF JUNE 30, 2022 AND 2021, THE UNIVERSITY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ANY UNRELATED BUSINESS INCOME TAX LIABILITY, WHICH WOULD HAVE A MATERIAL IMPACT UPON ITS FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 BROCHURES AND CATALOGS DISTRIBUTED TO STUDENTS AND RECRUITMENT ADVERTISEMENTS IN JOURNALS AND NEWSPAPERS, AS WELL AS ON TV, INTERNET AND THE RADIO, CONTAIN STATEMENTS WITH RESPECT TO TOURO UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY. SCHEDULE E, PART I, LINE 6 UNIVERSITY REPORTED GOVERNMENT CONTRIBUTIONS (GRANTS) OF $4,977,000. ALSO, STUDENTS ATTENDING THE UNIVERSITY MAY BE ELIGIBLE FOR FEDERAL FINANCIAL AID INCLUDING STUDENT LOANS. ADDITIONALLY, THE UNIVERSITY RECEIVED GRANTS FROM THE GOVERNMENT FOR RESEARCH AND FACILITY IMPROVEMENTS. 1 DUKE UNIVERSITY 2200 W MAIN STREET STE 710 DURHAM NC 277054677 580532019 501(C)(3) 10297 0 RESEARCH 1 0 SCHOLARSHIPS 128 4309097 HEERF FUNDING 970 211562 FORM 990, SCHEDULE I, PART I, LINE 2 MONITORING GRANTS SINCE ITS INCEPTION, MANAGEMENT REVIEWS REQUESTS FOR GRANTS. TOURO UNIVERSITY MONITORS ALL REQUESTS FOR USE OF GRANT FUNDS AGAINST THE SUBMITTED BUDGETS FOR THE RESPECTIVE GRANTS. PRIOR TO SUBMISSION OF REQUESTS FOR REIMBURSEMENT, ADDITIONAL REVIEW OF EXPENDED FUNDS IS PERFORMED TO ENSURE COMPLIANCE WITH GRANT AND UNIVERSITY GUIDELINES. STUDENTS ARE AWARDED TUITION DISCOUNTS BASED ON VARIOUS CRITERIA. THE DISCOUNTS ARE CREDITED TO THE STUDENTS' ACCOUNTS. 0 1 0 0 0 0 0 0 0 ALAN KADISH PRESIDENT, CEO AND TRUSTEE 0 987074 0 0 0 21467 0 14500 0 247009 0 1270050 0 0 ROCHELLE BERKLEY CEO AND SENIOR PROVOST WESTERN DIV 0 532093 0 0 0 4223 0 15285 0 2733 0 554334 0 0 RABBI DANIEL LANDER TRUSTEE AND CHANCELLOR 0 376038 0 0 0 3133 0 13281 0 119368 0 511820 0 0 MOSHE KRUPKA EXECUTIVE VP 0 255189 0 0 0 9527 0 14500 0 132740 0 411956 0 0 MELVIN NESS SENIOR VP, CFO 0 378372 0 0 0 8917 0 14500 0 2349 0 404138 0 0 ROY FINALY INTERIM CEO 308322 0 0 0 355 0 13318 0 38472 0 360467 0 0 0 MICHAEL NEWMAN SECRETARY, SR VP AND GENERAL COUNSEL 0 316206 0 0 0 633 0 7703 0 24375 0 348917 0 0 JEFFREY ROSENGARTEN SENIOR VP OF OPERATIONS & ADMIN. 0 323113 0 0 0 7801 0 14500 0 3345 0 348759 0 0 TAMI HENDRIKSZ DEAN, COLLEGE OF MEDICINE - BEG 7/21 300606 0 0 0 196 0 14500 0 29570 0 344872 0 0 0 MICHAEL CLEARFIELD DEAN, COLLEGE OF MEDICINE - END 7/21 313552 0 0 0 1792 0 14500 0 1524 0 331368 0 0 0 SARAH SWEITZER PROVOST 283774 0 0 0 386 0 0 0 29123 0 313283 0 0 0 JEAN-MARC SCHWARZ PROFESSOR 270106 0 0 0 1381 0 12606 0 28715 0 312808 0 0 0 ALEJANDRO GUGLIUCCI SENIOR ASSOCIATE DEAN 276554 0 0 0 2414 0 14094 0 13962 0 307024 0 0 0 JAY H SHUBROOK PROFESSOR 263244 0 0 0 471 0 13806 0 28677 0 306198 0 0 0 GAIL D FEINBERG CHAIR PRIMARY CARE DEPARTMENT 261709 0 0 0 1276 0 13242 0 10494 0 286721 0 0 0 TINA C MASON PROFESSOR 248731 0 0 0 2101 0 0 0 28491 0 279323 0 0 0 RICHARD BRAUNSTEIN VP, DEPUTY GEN COUNSEL - END 6/18 0 211029 0 0 0 1280 0 11311 0 19227 0 242847 0 0 NEWMAN HOFFMAN COO & VP OF FINANCE - BEG 7/21 201447 0 0 0 13003 0 0 0 0 0 214450 0 0 0 PART I, LINE 3 METHODS USED TO DETERMINE COMPENSATION THE FILING ORGANIZATION, TOURO UNIVERSITY, DOES NOT COMPENSATE THE PRESIDENT. THE PRESIDENT IS COMPENSATED BY TOURO UNIVERSITY (NY), A RELATED TAX EXEMPT ORGANIZATION. THE RELATED TAX EXEMPT ORGANIZATION USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION OF ITS PRESIDENT & CEO: - COMPENSATION COMMITTEE - COMPENSATION SURVEY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B NONQUALIFIED DEFERRED COMPENSATION PLAN TOURO UNIVERSITY'S PRESIDENT PARTICIPATES IN A 457(F) DEFERRED COMPENSATION PLAN THROUGH A RELATED ENTITY; AMOUNTS IN COLUMN (C) INCLUDE A DEFERRAL OF $79,998. A CA MUNICIPAL FINANCE AUTHORITY SERIES 2014 201563466 13048TSH7 2014-06-26 18440405 REFUND PRIOR ISSUE (12/22/10) 0 0 0 A 3560000 18440405 1240880 368808 18071597 1999 1 0 1 1 A 0 0 1 1 0 0 0 1 A 0 0 1 1 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3: THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT OF PROCEEDS IN LINE 4. SCHEDULE K, PART II, LINE 3: OTHER SPENT PROCEEDS THE ENTIRE AMOUNT RECORDED ON SCHEDULE K, PART II, LINE 11, COLUMN A WAS A CURRENT REFUNDING OF CALIFORNIA MUNICIPAL FIN. AUTH SERIES 2011 BOND ISSUED 12/01/2010. SCHEDULE K, PART III, LINE 3B: ANY MANAGEMENT OR SERVICE CONTRACTS THAT MAY RESULT IN PRIVATE BUSINESS USE OF BOND-FINANCED PROPERTY ARE INCIDENTAL AND/OR FALL UNDER A SAFE HARBOR PROVIDED. SCHEDULE K, PART IV, LINE 2C: (A) ISSUER NAME: CALIFORNIA MUNICIPAL FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2019 NATALIA FINALY OFFICER'S SPOUSE 52249 EMP. COMP. 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE UNIVERSITY'S OPERATIONS CONSISTS OF TOURO UNIVERSITY CALIFORNIA (TUC), LOCATED IN VALLEJO, CA, WHICH OFFERS DEGREES IN OSTEOPATHIC MEDICINE AND PHARMACY AND VARIOUS MASTERS DEGREES, AND TOURO UNIVERSITY WORLDWIDE WHICH OPERATES A DISTANCE LEARNING UNIT OFFERING BACHELOR AND MASTERS DEGREES AND, THROUGH TOURO COLLEGE LOS ANGELES, OFFERS BACHELOR DEGREES IN BUSINESS MANAGEMENT AND ADMINISTRATION AND PSYCHOLOGY. IN MARCH 2020, THE WORLD HEALTH ORGANIZATION DECLARED THE NOVEL CORONAVIRUS (COVID-19) A PANDEMIC. THE OUTBREAK OF THE DISEASE AFFECTED TRAVEL, COMMERCE, AND FINANCIAL MARKETS GLOBALLY, INCLUDING IN THE UNITED STATES. FOR THE START OF THE 2021/2022 ACADEMIC YEAR, INSTRUCTION RETURNED TO IN PERSON WHILE WORKING TO ENSURE A SAFE ENVIRONMENT FOLLOWING GUIDELINES FOR AVOIDANCE OF THE SPREAD OF THE COVID-19 VIRUS. IN RESPONSE TO COVID-19, THE UNITED STATES CONGRESS PASSED LEGISLATION PROVIDING FOR COVID-19 RELIEF THROUGH THE HIGHER EDUCATION EMERGENCY RELIEF FUNDS (HEERF). THE UNIVERSITY RECOGNIZED $905,000 IN GOVERNMENT GRANTS FOR RESEARCH AND SPONSORED PROJECTS REVENUE RELATING TO HEERF IN FISCAL 2022. THE FUNDS WERE USED TO AWARD COVID-19 RELIEF AID TO STUDENTS, REFLECTED IN STUDENT SERVICE EXPENSE, AS WELL AS TO OFFSET COSTS INCURRED BY THE UNIVERSITY RELATED TO COVID-19. THE UNIVERSITY CONTINUES TO MONITOR THE COURSE OF THE PANDEMIC AND IS PREPARED TO TAKE ADDITIONAL MEASURES TO PROTECT THE HEALTH OF THE UNIVERSITY COMMUNITY AND PROMOTE THE CONTINUITY OF ITS ACADEMIC MISSION. AS OF JUNE 30, 2022, APPROXIMATELY $2,355 OF ADDITIONAL HEERF FUNDING IS AVAILABLE TO PROVIDE STUDENT EMERGENCY GRANTS AND OFFSET INCREMENTAL INSTITUTIONAL EXPENDITURES DURING FISCAL 2023. THE AMOUNTS ARE CONDITIONAL AND HAVE NOT BEEN RECOGNIZED. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF ORGANIZATION TOURO UNIVERSITY IN NEW YORK IS THE SOLE MEMBER OF THE FILING ENTITY. FORM 990, PART VI, SECTION A, LINE 7A TOURO UNIVERSITY IN NEW YORK IS THE SOLE MEMBER OF THE FILING ENTITY. AS SUCH, TOURO UNIVERSITY ELECTS ALL MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE TOURO UNIVERSITY FORM 990 AND SUPPORTING SCHEDULES ARE PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CONTROLLER, OFFICERS AND THE AUDIT COMMITTEE OF THE BOARD OF THE ORGANIZATION THEN REVIEW THE FORM 990. A COPY OF THE FORM 990 IS THEN PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY THE ANNUAL BOARD QUESTIONNAIRE, WHICH REQUIRES DISCLOSURE OF CONFLICT INTEREST AND OTHER DETAILS, IS CIRCULATED TO ALL OF THE BOARD MEMBERS AND IS REVIEWED BY IN-HOUSE COUNSEL. OUR POLICIES REQUIRE THAT TRUSTEES, OFFICERS, AND KEY EMPLOYEES NOTIFY TOURO ANY TIME CONFLICTS OF INTEREST ARISE. IN THE EVENT THERE IS A CONFLICT OF INTEREST, OR AN APPEARANCE OF A CONFLICT OF INTEREST, THE INDIVIDUAL MUST RECUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS CONCERNING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW THE FILING ORGANIZATION, TOURO UNIVERSITY, DOES NOT COMPENSATE THE PRESIDENT. THE PRESIDENT IS COMPENSATED BY A RELATED TAX EXEMPT ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENT AVAILABILITY THE FORM 990 AND RELATED INFORMATION ARE MADE AVAILABLE TO THE PUBLIC, AND CERTAIN GOVERNING POLICIES ARE INCLUDED IN TOURO UNIVERSITY; HOWEVER, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE PUBLIC. THE ANNUAL FINANCIAL STATEMENTS ARE FILED ON THE ELECTRONIC MUNICIPAL ACCESS SYSTEM (EMMA) WHERE THEY ARE AVAILABLE TO THE PUBLIC. TOURO UNIVERSITY 50 WEST 47TH STREET NEW YORK NY 10036 132676570 EDUCATION NY 501(C)(3) 2 N/A 0 TOURO UNIVERSITY NEVADA 50 WEST 47TH STREET NEW YORK NY 10036 200362127 EDUCATION NV 501(C)(3) 2 TOURO UNIVERSITY 1 TOURO COLLEGE AND UNIVERSITY SYSTEM INC 50 WEST 47TH STREET NEW YORK NY 10036 680646771 EDUCATION NJ 501(C)(3) 2 TOURO UNIVERSITY 1 YESHIVAS OHR HACHAIM 50 WEST 47TH STREET NEW YORK NY 10036 112808947 EDUCATION NY 501(C)(3) 2 TOURO UNIVERSITY 1 RABBI DOV REVEL YESHIVA OF FOREST HILLS 50 WEST 47TH STREET NEW YORK NY 10036 111681674 EDUCATION NY 501(C)(3) 2 TOURO UNIVERSITY 1 NYMC LLC 50 WEST 47TH STREET NEW YORK NY 10036 271481147 MEMBER NYMC DE 501(C)(3) 12A, I TOURO UNIVERSITY 1 NEW YORK MEDICAL COLLEGE 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10036 131099420 EDUCATION NY 501(C)(3) 2 NYMC LLC 1 THE PARTNER FOR A HEALTHLY POPULATION 50 WEST 47TH STREET NEW YORK NY 10036 134038939 HEALTH STUDY NY 501(C)(3) 7 TOURO UNIVERSITY 1 TOURO LAW CENTER DEVELOPMENT FOUNDATION 50 WEST 47TH STREET NEW YORK NY 10036 133922718 SUPPORT ORG NY 501(C)(3) 12A, I TOURO UNIVERSITY 1 TOURO COLLEGE BERLIN GGMBH BERLIN AM RUPERHORN 4 BERLIN GM 14055 EDUCATION GM TOURO UNIVERSITY 1 HEBREW THEOLOGICAL COLLEGE 7135 NORTH CARPENTER ROAD SKOKIE IL 60077 362167095 EDUCATION IL 501(C)(3) 2 TOURO UNIVERSITY 1 THE BIOTECHNOLOGY INCUBATOR AT NYMC INC 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10595 471682208 RESEARCH NY 501(C)(3) 10 NYMC LLC 1 TOURO UNIVERSITY MEDICAL GROUP 1805 N CALIFORNIA ST STE 201 STOCKTON CA 95204 843416009 HEALTH CARE CA 501(C)(3) 3 TOURO UNIVERSITY (CALIFORNIA) 1 NYMC-SCHOOL OF MEDICINE FACULTY PRACTICE 40 SUNSHINE COTTAGE RD VALHALLA NY 10595 833709834 HEALTH CARE NY 501(C)(3) 10 NYMC LLC 1 CONGREGATION BAIS DAVID 141-61 71ST AVENUE KEW GARDEN HILLS NEW YORK NY 11367 112819714 RELIGIOUS NY 501(C)(3) 1 TOURO UNIVERSITY 1 TOURO SPEECH AND HEARING CLINIC INC 50 WEST 47TH STREET NEW YORK NY 10036 134180235 INACTIVE NY N/A C 1 TOURO FOUNDATION CORPORATION 50 WEST 47TH STREET NEW YORK NY 10036 134014618 INACTIVE NY N/A C 1 TOURO UNIVERSITY FOUNDATION 50 WEST 47TH STREET NEW YORK NY 10036 943318585 INACTIVE CA N/A C 1 TOURO COLLEGE FDN FOR JEWISH STUDIES 50 WEST 47TH STREET NEW YORK NY 10036 133639225 INACTIVE NY N/A C 1 TOURO UNIVERSITY MEDICAL ASSOCIATES 1805 N CALIFORNIA ST STE 201 STOCKTON CA 95204 843786336 HEALTH CARE CA N/A C 1 TOURO COLLEGE OF DENTAL MEDICINE FACULTY PRACTICE CORPORATION 50 WEST 47TH STREET NEW YORK NY 10036 871129539 HEALTH CARE NY N/A C 1 SPEECH LANGUAGE PATHOLOGY PC 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10595 720564834 HEALTH CARE NY N/A C 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 FORM 990, SCHEDULE R, PART V TRANSACTIONS WITH RELATED ORGANIZATIONS UNDER IRC SECTIONS 512(B)(13) AND 318, ORGANIZATIONS CONTROLLED BY TOURO UNIVERSITY ARE ATTRIBUTED CONSTRUCTIVE OWNERSHIP BETWEEN THE BROTHER/SISTER RELATED ENTITIES ON SCHEDULE R. ALL TRANSACTIONS WITH DIRECTLY CONTROLLED ORGANIZATIONS ARE REPORTED ON PART V, LINE 2.