2023-07-17T17:24:08-05:00 2022-09-30 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2021-10-01 860702049 SONORAN UNIVERSITY OF HEALTH SCIENCES SONO 4808589100 2140 EAST BROADWAY ROAD TEMPE AZ 85282 EDWARD PODOL CHIEF FINANCIAL OFFICER 4808589100 2023-07-17 1 EDWARD PODOL XXX-XX-XXXX MELISSA HANGSLEBEN P02087031 6022662248 2023-07-17 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X PAUL MITTMAN ND EDD 2140 EAST BROADWAY ROAD TEMPE AZ 85282 18938992 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. 17 15 432 16 0 0 2892286 1630409 15726447 16368059 50028 35225 627886 538212 19296647 18571905 260197 149346 0 0 9935613 11277301 0 0 560650 7970018 8291104 18165828 19717751 1130819 -1145846 29642803 27181560 13940507 12961055 15702296 14220505 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 10933527 149346 14624685 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, 2022 WAS 536 STUDENTS. 5255822 0 2028058 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, 2022, THERE WERE OVER 19,000 PATIENT VISITS AT THE ORGANIZATION'S FACILITIES. 1106739 0 205422 THE ORGANIZATION CONDUCTS RESEARCH STUDIES OF THE EFFECT THAT PLANT BASED MEDICINES HAS ON VARIOUS HUMAN AND ANIMAL DISEASES. 490238 0 0 THE ORGANIZATION MAINTAINS A LIBRARY FOR THE USE OF THE STUDENTS, FACULTY, AND THE GENERAL PUBLIC. 490238 0 0 17786326 1 1 0 0 0 0 0 0 0 1 1 1 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 1 793 0 1 432 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 15 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X EDWARD PODOL 4802229244 2140 EAST BROADWAY ROAD TEMPE AZ 85282 PAUL MITTMAN PRESIDENT/CEO 39.90 0.10 X X 287167 0 12588 ELIZABETH RICE ND FACULTY TRUSTEE 1.00 X 69579 0 1540 NICK REED BS CHAIR 1.00 X X 0 0 0 JON BENNINGER BA VICE CHAIR 1.00 X X 0 0 0 KEVIN GUINAN BA TRUSTEE 1.00 X 0 0 0 PATTI MILLIGAN MS RD CNS TRUSTEE 1.00 X 0 0 0 TIMOTHY PEACE NMD TRUSTEE 1.00 X 0 0 0 DUANE ROEN PHD TRUSTEE 1.00 X 0 0 0 DAVID P FRIDOVICH MA TRUSTEE 1.00 X 0 0 0 WILL WEST MBA TRUSTEE 1.00 X 0 0 0 AMY DOYLE BS TRUSTEE 1.00 X 0 0 0 ZANDRA O'KEEFE CPA TRUSTEE 1.00 X 0 0 0 SCHUYLER W LININGER JR TRUSTEE 1.00 X 0 0 0 SHAYNE ARMBRISTER STUDENT TRUSTEE (LEFT 03/22) 1.00 X 0 0 0 KANTHA SHELKE TRUSTEE 1.00 X 0 0 0 SARAH LYCHY STUDENT TRUSTEE 1.00 X 0 0 0 ANDREA SULLIVAN TRUSTEE 1.00 X 0 0 0 FRAN TOWEY TRUSTEE 1.00 X 0 0 0 EDWARD PODOL CHIEF FINANCIAL OFFICER 40.00 X 158867 0 22406 PAUL COLLINS SR. DIRECTOR OF IT 40.00 X 158152 0 22392 MELISSA WINQUIST VP STUDENT AFFAIRS 40.00 X 153505 0 22299 GARRETT THOMPSON VP ACADEMIC AFFAIRS 40.00 X 175522 0 16025 YONG DENG PROFESSOR 40.00 X 127080 0 3573 GENA KADAR ACADEMIC DEAN 40.00 X 130962 0 9418 1260834 0 110241 10 0 1 0 ELSEMERE EDUCATION 90 MADISON STREET SUITE 602 DENVER CO 80206 ENROLLMENT MANAGEMENT 1436567 SUNSTATE BUILDERS 1050 W WASHINGTON SUITE 214 TEMPE AZ 85281 BUILDING CONTRACTOR LABOR 650918 JENZABAR PO BOX 845588 BOSTON MA 022845588 COMPUTER SOFTWARE PROVIDER 203447 COOL TOUCH LLC 7611 N 74TH AVE GLENDALE AZ 85303 FACILITIES MAINTENANCE 196349 SALESFORCEORG PO BOX 203141 DALLAS TX 75320 CUSTOMER RELATIONSHIP MANAGEMENT 153468 5 77326 1553083 130600 1630409 TUITION AND FEES 611310 14624685 14624685 PATIENT SERVICES 621400 1537952 1537952 RESEARCH 611310 205422 205422 16368059 32023 32023 29790 0 29790 29790 29790 6865 3663 3202 3202 3202 853530 363424 490106 490106 MISCELLANEOUS INCOME 900099 18316 18316 18316 18571905 16858165 0 83331 X 149346 149346 578684 398497 112532 67655 8950609 8497017 220856 232736 88687 81910 4551 2226 984533 930414 22088 32031 674788 634500 19926 20362 72516 72516 14827 14827 2297225 2182660 5698 108867 761399 761399 129144 111818 4130 13196 953985 922554 18069 13362 160127 140746 9592 9789 401914 393501 4279 4134 1048193 982406 43071 22716 299980 282650 11542 5788 DUES AND LICENSING FEES 890596 831896 35258 23442 LAB AND MEDICAL SUPPLIE 856765 850041 5202 1522 FEES AND CHARGES 404433 396370 5239 2824 19717751 17786326 1370775 560650 1346065 470272 3112100 1953983 2338342 2765633 21470 85443 90844 152949 358639 245611 30914421 11220746 20281885 19693675 1551167 1379275 402947 392467 139344 42252 29642803 27181560 1530156 967314 38001 165374 12081820 11669882 290530 158485 13940507 12961055 X 12565158 11209042 3137138 3011463 15702296 14220505 29642803 27181560 X -1145846 -284089 -51856 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 243785 831935 -58904 6000 1010816 116717 105000 22068 243785 72898 30000 13819 116717 60994 10225 1679 72898 66676 1544 1404 8630 60994 0.00000 1.00000 0.00000 1 0 2582864 2582864 22070820 6544416 15526404 4515756 3073227 1442529 1744981 1603103 141878 19693675 ARIZONA COMMUNITY FOUNDATION POOLED FUND 1379275 F 1379275 CAPITAL LEASE PAYABLE 158485 158485 X PART V, LINE 4: THE UNIVERSITY'S NET ASSETS WITH DONOR RESTRICTIONS INVESTED IN PERPETUITY CONSIST OF SEVEN 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. SCHEDULE D, PART V, ENDOWMENT FUNDS THE PRIOR YEAR'S COLUMN (COLUMN E) WAS UPDATED TO REFLECT EXPENDITURES ON LINE 1F. 1 1 1 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 COLLEGE RECEIVES FEDERAL FUNDS FROM THE FEDERAL FAMILY EDUCATION LOANS GRANT. THESE FUNDS ARE USED IN GRANTING MONEY TO STUDENTS. 1 SCHOLARSHIPS 42 149346 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 1 0 0 0 0 0 1 0 PAUL MITTMAN PRESIDENT/CEO 263535 0 20000 0 3632 0 5743 0 6845 0 299755 0 0 0 GARRETT THOMPSON VP ACADEMIC AFFAIRS 172228 0 713 0 2581 0 3510 0 12515 0 191547 0 0 0 EDWARD PODOL CHIEF FINANCIAL OFFICER 155766 0 713 0 2388 0 3177 0 19229 0 181273 0 0 0 PAUL COLLINS SR. DIRECTOR OF IT 150461 0 5360 0 2331 0 3163 0 19229 0 180544 0 0 0 MELISSA WINQUIST VP STUDENT AFFAIRS 150461 0 713 0 2331 0 3070 0 19229 0 175804 0 0 0 PART I, LINE 4B 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 UNIVERSITY CONTRIBUTE $10,000 ON BEHALF OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER. IN FY22, THE UNIVERSITY DID NOT MAKE ANY CONTRIBUTIONS 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 WESTERN ALLIANCE BANK SERIES A 880365922 957638109 2013-06-18 7767915 EDUCATION FACILITIES 0 0 0 B WESTERN ALLIANCE BANK SERIES C 880365922 957638109 2013-06-18 7732085 EDUCATION FACILITIES 0 0 0 A 2127814 7767915 212291 2015 0 1 1 1 B 1701814 7732085 7732085 2015 0 1 1 1 A 0 0 0 0 0.03700 0.03700 0 0 0 B 0 0 0 0 0.03700 0.03700 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 1 B 1 LAURA MITTMAN SPOUSE OF PRESIDENT/CEO 77436 EMPLOYEE OF THE COLLEGE - CLINIC MANAGER 0 X 2 1850 FMV X 900 FMV X 1 1020 FMV X SUPPLEMENTS 12 104330 FMV X SOFTWARE LICENSES 1 22500 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. 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 A, LINE 4 THE ORGANIZATION AMENDED THEIR GOVERNING DOCUMENTS TO REFLECT THE NAME CHANGE TO SONORAN UNIVERSITY OF HEALTH SCIENCES. 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 COLLEGE'S TRUSTEES, 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. 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 OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 431,671. MANAGEMENT AND GENERAL EXPENSES 5,698. FUNDRAISING EXPENSES 108,867. TOTAL EXPENSES 546,236. ENROLLMENT MANGEMENT: PROGRAM SERVICE EXPENSES 1,040,853. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,040,853. TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 129,755. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 129,755. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 496,839. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 496,839. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 32,542. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,542. PLACEMENT FEES: PROGRAM SERVICE EXPENSES 51,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,000. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -51,856. 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 77326 CASH