TOURO UNIVERSITY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: TOURO UNIVERSITY (EIN 13-2676570)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-14
IRS object ID: 202521349349303167
Schema version: 2023v6.0
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 C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-14T09:32:47-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	135565207	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	345 PARK AVENUE	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	101540102	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	132676570	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TOURO UNIVERSITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	TOUR	BusinessNameControlTxt
Phone	6465656000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	202 WEST 43RD STREET	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10036	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MELVIN NESS	PersonNm
Person Title	SENIOR VP AND CFO	PersonTitleTxt
Phone	6465656000	PhoneNum
Signature	2025-05-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	EVAN W SEEKAMP	PreparerPersonNm
PTIN	P01907071	PTIN
Phone	2127589700	PhoneNum
Preparation	2025-05-13	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	MELVIN NESS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	202 WEST 43RD STREET	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10036	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$419,355,277	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.TOURO.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1970	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER AND PROFESSIONAL EDUCATION.	ActivityOrMissionDesc
Voting Members Governing Body	26	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	3572	TotalEmployeeCnt
Total Volunteers	350	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$28,949,819	PYContributionsGrantsAmt
CY Contributions Grants	$12,086,888	CYContributionsGrantsAmt
PY Program Service Revenue	$309,848,108	PYProgramServiceRevenueAmt
CY Program Service Revenue	$342,128,387	CYProgramServiceRevenueAmt
PY Investment Income	$3,890,117	PYInvestmentIncomeAmt
CY Investment Income	$4,237,262	CYInvestmentIncomeAmt
PY Other Revenue	$24,577,616	PYOtherRevenueAmt
CY Other Revenue	$24,204,373	CYOtherRevenueAmt
PY Total Revenue	$367,265,660	PYTotalRevenueAmt
CY Total Revenue	$382,656,910	CYTotalRevenueAmt
PY Grants And Similar Paid	$38,765,388	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$34,855,892	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$195,842,857	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$214,664,060	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$6,140,736	CYTotalFundraisingExpenseAmt
PY Other Expenses	$130,290,035	PYOtherExpensesAmt
CY Other Expenses	$144,028,570	CYOtherExpensesAmt
PY Total Expenses	$364,898,280	PYTotalExpensesAmt
CY Total Expenses	$393,548,522	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,367,380	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$10,891,612	CYRevenuesLessExpensesAmt
Total Assets BOY	$789,718,250	TotalAssetsBOYAmt
Total Assets EOY	$867,124,817	TotalAssetsEOYAmt
Total Liabilities BOY	$518,050,685	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$595,373,127	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$271,667,565	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$271,751,690	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE UNIVERSITY'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER AND PROFESSIONAL EDUCATION. (SEE SCHEDULE O)	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$356,659,764	ExpenseAmt
Grant	$34,855,892	GrantAmt
Revenue	$366,020,076	RevenueAmt
Desc	ACADEMIC SUPPORT: TOURO UNIVERSITY PROVIDED EDUCATION, PRIMARILY IN THE NEW YORK CITY METROPOLITAN AREA, TO APPROXIMATELY 12,000 UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS DURING THE FISCAL YEAR IN VARIOUS FIELDS OF STUDY, INCLUDING LAW, MEDICINE AND OTHER HEALTHCARE FIELDS, GRANTING THE FOLLOWING ACADEMIC DEGREES: UNDERGRADUATE (1,408); GRADUATE (1,672); FIRST PROFESSIONAL (653).	Desc
Total Program Service Expenses	$356,659,764	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	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	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	Yes (1)	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	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	691	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	3572	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	Yes (1)	ForeignFinancialAccountInd
Foreign Country	GM	ForeignCountryCd
Foreign Country	IS	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
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	26	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
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	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STUART LIPPMAN CONTROLLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6465656026	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	202 WEST 43RD STREET	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10036	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (43 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
ALAN KADISH
PRESIDENT, CEO AND TRUSTEE	18.90	16.10	Yes (X)	Yes (X)	$1,064,178	$0	$271,255
RABBI DANIEL LANDER
TRUSTEE AND CHANCELLOR	3.00	32.00	Yes (X)	Yes (X)	$106,740	$164,433	$197,346
RABBI MENACHEM GENACK
TRUSTEE AND FACULTY	32.80	2.20	Yes (X)		$29,103	$57,625	$232
ABRAHAM BIDERMAN
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
SHMUEL BRAUN
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
BEN CHOUAKE
TRUSTEE	0.30	0.70	Yes (X)		$0	$0	$0
ALLEN FAGIN
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
ZAHAVA FRIEDMAN
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
HOWARD FRIEDMAN
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
GILLES GADE
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
SOLOMON GOLDFINGER
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
ABRAHAM GUTNICKI
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
DEBRA HARTMAN
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
JUDY HASTEN KAYE
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
DAVID LICHTENSTEIN
TRUSTEE	0.70	0.30	Yes (X)		$0	$0	$0
MARTIN OLINER
TRUSTEE	0.40	0.60	Yes (X)		$0	$0	$0
LAWRENCE PLATT
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
MARGARET RETTER
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
STEPHEN ROSENBERG
TRUSTEE	0.70	0.30	Yes (X)		$0	$0	$0
ZVI RYZMAN
CHAIR OF THE BOARD OF TRUSTEES	2.00	3.00	Yes (X)		$0	$0	$0
ISRAEL SENDROVIC
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
GARY TORGOW
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
JACK WEINREB
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
BRIAN LEVINSON
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
RABBI SHABSAI WOLFE
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
STEVEN ZULLER
TRUSTEE	0.80	0.20	Yes (X)		$0	$0	$0
PATRICIA SALKIN
PROVOST GRAD AND PROF SCHOOLS	34.50	0.50		Yes (X)	$454,701	$0	$112,507
MELVIN NESS
SENIOR VP, CFO	30.90	4.10		Yes (X)	$440,502	$0	$17,223
SALOMON AMAR
SR VP FOR RESEARCH AFFAIRS	19.00	16.00		Yes (X)	$417,323	$200,729	$135,411
JEFFREY ROSENGARTEN
SENIOR VP OF OPER. & ADMIN.	31.00	4.00		Yes (X)	$392,007	$0	$17,429
MICHAEL NEWMAN
SECRETARY, SR. VP AND GEN COUNSEL	18.90	16.10		Yes (X)	$343,354	$0	$39,504
MOSHE KRUPKA
EXECUTIVE VP	24.00	11.00		Yes (X)	$336,383	$0	$132,522
KENNETH STEIER
EXECUTIVE DEAN, PROFESSOR	35.00	0.00			$505,400	$0	$51,091	Yes (X)
RONNIE MYERS
DEAN, DENTAL SCHOOL	35.00	0.00			$369,796	$0	$36,814	Yes (X)
ELENA LANGAN
DEAN, LAW SCHOOL	34.50	0.50			$359,469	$0	$28,483	Yes (X)
STEVEN LORENZET
DEAN, SCHOOL OF HEALTH SCIENCES	35.00	0.00			$225,446	$0	$40,194	Yes (X)
HENRY COHEN
DEAN, PHARMACY SCHOOL	35.00	0.00			$256,965	$0	$48,358	Yes (X)
EDWARD F FARKAS END 1223
VICE DEAN, TOURO DENTAL SCHOOL	35.00	0.00			$428,774	$0	$29,019		Yes (X)
ELIZABETH A PALMAROZZI
DEAN, TOURO COLL. OSTEO. MED. MONTAN	35.00	0.00			$402,878	$0	$9,624		Yes (X)
MATTHEW BONILLA
VP OF STUDENT SERVICES	29.00	6.00			$300,777	$0	$44,353		Yes (X)
MARIAN STOLTZ-LOIKE
VP, ONLINE EDUCATION	35.00	0.00			$343,754	$0	$28,970		Yes (X)
JUDAH WEINBERGER
VP OF COLLABORATIVE MEDICNE	35.00	0.00			$298,034	$0	$15,651		Yes (X)
LOUIS PRIMAVERA
FORMER DEAN, SCH. OF HEALTH SCIENCES	35.00	0.00			$131,366	$0	$7,185			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$7,206,950	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$422,787	TotReportableCompRltdOrgAmt
Total Other Compensation	$1,263,171	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	416	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
EXCEL GUARD CORP
505 8TH AVENUE 17 FLOOR	NEW YORK	NY	10018	SECURITY SERVICES	$3,925,722
HUDSON RIVER CIO ADVISORS LLC
17 SKYLINE DRIVE	HAWTHORNE	NY	10532	IT CONSULTING SERVICES	$1,684,275
GOOGLE INC
DEPT 33654	SAN FRANCISCO	CA	94139	ADVERTISING	$1,141,911
OUTFRONT MEDIA INC
PO BOX 33074	NEWARK	NJ	071880074	ADVERTISING	$888,000
DATA BRAINS INC
13241 BARTRAM PARK BLVD	JACKSONVILLE	FL	32258	IT CONSULTING SERVICES	$800,831

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	38	CntrctRcvdGreaterThan100KCnt
Fundraising	$539,480	FundraisingAmt
Government Grants	$6,189,092	GovernmentGrantsAmt
All Other Contributions	$5,358,316	AllOtherContributionsAmt
Total Contributions	$12,086,888	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT TUITION/FEES	611600	$330,836,626	$330,836,626
FACULTY PRACTICE	611600	$8,039,448	$8,039,448
DORM FEES	611600	$3,252,313	$3,252,313

Field	Value	IRS element (for citing)
Total Program Service Revenue	$342,128,387	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,538,812	TotalRevenueColumnAmt
Exclusion	$4,538,812	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$359,370	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$359,370	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$359,370	TotalRevenueColumnAmt
Exclusion	$359,370	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$36,162,750	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$36,464,300	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$301,550	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$301,550	TotalRevenueColumnAmt
Exclusion	-$301,550	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$187,381	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$539,480	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$234,067	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$46,686	TotalRevenueColumnAmt
Exclusion	-$46,686	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ACADEMIC SUPPORT	900099	$21,517,709	$21,517,709
CAFETERIA INCOME	900099	$328,318	$328,318
OTHER RESEARCH REVENUE	900099	$126,888	$126,888

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,918,774	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,918,774	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$23,891,689	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$382,656,910	TotalRevenueColumnAmt
Related Or Exempt Func Income	$366,020,076	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,549,946	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$2,075,000	TotalAmt
Program Services	$2,075,000	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$31,034,865	TotalAmt
Program Services	$31,034,865	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$1,746,027	TotalAmt
Program Services	$1,746,027	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$5,573,944	TotalAmt
Program Services	$1,762,432	ProgramServicesAmt
Management And General	$3,263,797	ManagementAndGeneralAmt
Fundraising	$547,715	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$715,698	TotalAmt
Program Services	$638,205	ProgramServicesAmt
Management And General	$64,249	ManagementAndGeneralAmt
Fundraising	$13,244	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$165,180,128	TotalAmt
Program Services	$150,503,052	ProgramServicesAmt
Management And General	$12,064,897	ManagementAndGeneralAmt
Fundraising	$2,612,179	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$4,915,456	TotalAmt
Program Services	$4,383,230	ProgramServicesAmt
Management And General	$441,263	ManagementAndGeneralAmt
Fundraising	$90,963	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$26,821,348	TotalAmt
Program Services	$23,917,237	ProgramServicesAmt
Management And General	$2,407,768	ManagementAndGeneralAmt
Fundraising	$496,343	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$11,457,486	TotalAmt
Program Services	$10,216,914	ProgramServicesAmt
Management And General	$1,028,545	ManagementAndGeneralAmt
Fundraising	$212,027	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,480,089	TotalAmt
Program Services	$1,319,831	ProgramServicesAmt
Management And General	$132,868	ManagementAndGeneralAmt
Fundraising	$27,390	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$694,056	TotalAmt
Management And General	$694,056	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$248,500	TotalAmt
Program Services	$221,593	ProgramServicesAmt
Management And General	$22,308	ManagementAndGeneralAmt
Fundraising	$4,599	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$205,766	TotalAmt
Program Services	$183,486	ProgramServicesAmt
Management And General	$18,472	ManagementAndGeneralAmt
Fundraising	$3,808	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$6,076,587	TotalAmt
Program Services	$5,418,638	ProgramServicesAmt
Management And General	$545,499	ManagementAndGeneralAmt
Fundraising	$112,450	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,224,760	TotalAmt
Program Services	$6,442,491	ProgramServicesAmt
Management And General	$648,571	ManagementAndGeneralAmt
Fundraising	$133,698	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,552,468	TotalAmt
Program Services	$2,902,662	ProgramServicesAmt
Management And General	$584,066	ManagementAndGeneralAmt
Fundraising	$65,740	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$11,222,869	TotalAmt
Program Services	$10,007,700	ProgramServicesAmt
Management And General	$1,007,484	ManagementAndGeneralAmt
Fundraising	$207,685	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$49,080,453	TotalAmt
Program Services	$43,766,212	ProgramServicesAmt
Management And General	$4,405,981	ManagementAndGeneralAmt
Fundraising	$908,260	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,399,117	TotalAmt
Program Services	$2,139,350	ProgramServicesAmt
Management And General	$215,370	ManagementAndGeneralAmt
Fundraising	$44,397	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$266,699	TotalAmt
Program Services	$237,822	ProgramServicesAmt
Management And General	$23,942	ManagementAndGeneralAmt
Fundraising	$4,935	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$17,875,614	TotalAmt
Program Services	$15,940,112	ProgramServicesAmt
Management And General	$1,604,704	ManagementAndGeneralAmt
Fundraising	$330,798	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,281,769	TotalAmt
Program Services	$2,034,708	ProgramServicesAmt
Management And General	$204,836	ManagementAndGeneralAmt
Fundraising	$42,225	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
EDUCATIONAL PROGRAMS	$18,447,994	$18,447,994
STUDENT ACTIVITIES	$5,256,327	$5,256,327
BAD DEBT EXPENSE	$1,017,535	$1,017,535
DUES, SUBSCRIPT. & MEMB	$1,016,668	$906,587	$91,267	$18,814

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,681,299	TotalAmt
Program Services	$14,139,754	ProgramServicesAmt
Management And General	$1,278,079	ManagementAndGeneralAmt
Fundraising	$263,466	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$393,548,522	TotalAmt
Program Services	$356,659,764	ProgramServicesAmt
Management And General	$30,748,022	ManagementAndGeneralAmt
Fundraising	$6,140,736	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$29,342,530	BOYAmt
EOY	$22,586,780	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$12,529,047	BOYAmt
EOY	$11,208,339	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$10,494,726	BOYAmt
EOY	$13,399,997	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$58,427	BOYAmt
EOY	$58,427	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$16,493,384	BOYAmt
EOY	$22,696,218	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,088,249	BOYAmt
EOY	$7,533,850	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$522,723,558	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$205,976,743	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$329,122,651	BOYAmt
EOY	$316,746,815	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$127,534,393	BOYAmt
EOY	$147,545,434	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$838,000	BOYAmt
EOY	$838,000	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,200,000	BOYAmt
EOY	$3,200,000	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$255,016,843	BOYAmt
EOY	$321,310,957	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$789,718,250	BOYAmt
EOY	$867,124,817	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$44,979,119	BOYAmt
EOY	$48,830,784	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$30,104,578	BOYAmt
EOY	$44,436,528	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$203,146,583	BOYAmt
EOY	$200,202,825	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$17,981,332	BOYAmt
EOY	$19,541,033	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$221,839,073	BOYAmt
EOY	$282,361,957	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$518,050,685	BOYAmt
EOY	$595,373,127	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	$246,123,657	BOYAmt
EOY	$246,111,388	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,543,908	BOYAmt
EOY	$25,640,302	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$271,667,565	BOYAmt
EOY	$271,751,690	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$789,718,250	BOYAmt
EOY	$867,124,817	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$10,891,612	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$10,975,737	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,230,332	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$50,314,934	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,128,655	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,949,819	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,086,888	CurrentTaxYearAmt
Total	$131,710,628	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,230,332	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$50,314,934	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,128,655	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,949,819	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,086,888	CurrentTaxYearAmt
Total	$131,710,628	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$2,064,757	SubstantialContributorsTotAmt
Public Support Total170	$129,645,871	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,091,203	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,078,338	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,014,161	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,702,032	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,898,182	CurrentTaxYearAmt
Total	$12,783,916	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,267,614	CurrentTaxYearMinus4YearsAmt
Total	$2,267,614	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$146,762,158	TotalSupportAmt
Gross Receipts Rltd Activities	$1,279,714,790	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.88340	PublicSupportCY170Pct
Public Support PY170	0.90230	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER EXCLUDED INCOME - 2019 AMOUNT: $ 2,267,614.	ExplanationTxt

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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	0	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$248,500	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$248,500	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1, LOBBYING ACTIVITIES:	FormAndLineReferenceDesc
Explanation	OTHER ACTIVITIES THE UNIVERSITY HIRED LOBBYISTS TO ASSIST IN OBTAINING APPROVAL FROM FEDERAL, STATE AND CITY AGENCIES TO ENHANCE THE FACILITIES AND PROGRAMS OF THE UNIVERSITY. THE UNIVERSITY OR ITS REPRESENTATIVES MAY MEET WITH LEGISLATORS TO DISCUSS CERTAIN GRANTS.	ExplanationTxt

Schedule D IRS990ScheduleD

Held Works Art HeldWorksArtGrp

Field	Value	IRS element (for citing)
Assets Included	$462,074	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$41,659,889	BeginningYearBalanceAmt
Contributions	-$4,997	ContributionsAmt
Investment Earnings Or Losses	$4,233,896	InvestmentEarningsOrLossesAmt
Other Expenditures	$768,114	OtherExpendituresAmt
End Year Balance	$45,120,674	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$36,998,666	BeginningYearBalanceAmt
Contributions	$2,113,128	ContributionsAmt
Investment Earnings Or Losses	$2,914,863	InvestmentEarningsOrLossesAmt
Other Expenditures	$366,768	OtherExpendituresAmt
End Year Balance	$41,659,889	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$43,308,379	BeginningYearBalanceAmt
Contributions	$24,169	ContributionsAmt
Investment Earnings Or Losses	-$4,749,210	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,584,672	OtherExpendituresAmt
End Year Balance	$36,998,666	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$38,618,085	BeginningYearBalanceAmt
Contributions	$31,647	ContributionsAmt
Investment Earnings Or Losses	$6,255,979	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,597,332	OtherExpendituresAmt
End Year Balance	$43,308,379	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$40,342,144	BeginningYearBalanceAmt
Contributions	$500,000	ContributionsAmt
Investment Earnings Or Losses	$790,321	InvestmentEarningsOrLossesAmt
Other Expenditures	$3,014,380	OtherExpendituresAmt
End Year Balance	$38,618,085	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.86920	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.10920	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.02160	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	$16,465,259	OtherCostOrOtherBasisAmt
Book Value	$16,465,259	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$325,682,165	OtherCostOrOtherBasisAmt
Depreciation	$88,118,739	DepreciationAmt
Book Value	$237,563,426	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$59,431,540	OtherCostOrOtherBasisAmt
Depreciation	$36,843,454	DepreciationAmt
Book Value	$22,588,086	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$68,808,291	OtherCostOrOtherBasisAmt
Depreciation	$42,796,241	DepreciationAmt
Book Value	$26,012,050	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$52,336,303	OtherCostOrOtherBasisAmt
Depreciation	$38,218,309	DepreciationAmt
Book Value	$14,117,994	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$316,746,815	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDesc	Book ValueBookValueAmt
RIGHT OF USE ASSETS	$248,150,922
DUE FROM/TO AFFILIATES, NET	$70,204,872
DEPOSITS WITH BOND TRUSTEE	$1,296,163
OTHER ASSETS	$1,196,926
ARTWORK INVENTORY	$462,074

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$321,310,957	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
OPERATING LEASE LIABILITIES	$276,772,711
TUITION ESCROW	$4,820,182
STUDENT DEPOSITS	$1,583,015
INTERCOMPANY LOAN	$20,411
OTHER LIABILITIES	$636,763
ADJUSTMENT TO OTHER LIABILITIES	-$1,471,125

Field	Value	IRS element (for citing)
Total Liability	$282,361,957	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1A:	COLLECTION OF ART AND RELIGIOUS OBJECTS A COLLECTION OF ART AND RELIGIOUS OBJECTS ACQUIRED SINCE INCEPTION THROUGH PURCHASES, CONTRIBUTIONS AND LONG TERM LOANS ARE INSURED FOR APPROXIMATELY $2,534,697 INCLUDING APPROXIMATELY $481,000 RELATED TO RELIGIOUS OBJECTS ON LOAN. RECORDS OF THE COST OF PURCHASED ITEMS OR OF THE FAIR VALUE AS OF THE DATE OF CONTRIBUTIONS ARE NOT AVAILABLE IN MANY INSTANCES, AND THE UNIVERSITY HAS DETERMINED THAT IT WOULD NOT BE PRACTICAL TO RETROACTIVELY CAPITALIZE ITS COLLECTION.
PART III, LINE 4:	RELIGIOUS ARTWORK TOURO MAINTAINS ARTWORK AT VARIOUS LOCATIONS. A PORTION OF THE ARTWORK REPRESENTS RELIGIOUS ARTIFACTS USED IN WEEKLY RELIGIOUS SERVICES. OTHER ARTWORK IS USED TO BEAUTIFY THE FACILITIES TO ENHANCE STUDENT AND FACULTY ACCEPTANCE OF THEIR SURROUNDINGS.
PART V, LINE 4:	ENDOWMENT FUNDS TO PROVIDE SCHOLARSHIPS AND GRANTS TO STUDENTS, TO ADD OR IMPROVE FACILITIES, TO FUND RESEARCH AND PROVIDE ADDITIONAL PROGRAM FUNDS.
PART X, LINE 2:	ACCOUNTING FOR 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, 2024 AND 2023, THE UNIVERSITY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ANY SIGNIFICANT UNRELATED BUSINESS INCOME TAX LIABILITY, WHICH WOULD HAVE A MATERIAL IMPACT UPON ITS FINANCIAL STATEMENTS.

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	BROCHURES AND CATALOGS DISTRIBUTED TO STUDENTS AND RECRUITMENT ADVERTISEMENTS IN JOURNALS AND NEWSPAPERS, AS WELL AS ON OWN WEBSITE, TV, INTERNET AND THE RADIO, CONTAIN STATEMENTS WITH RESPECT TO TOURO UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY.
LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID:	FEDERAL AND STATE GRANTS,STUDENTS ATTENDING THE UNIVERSITY MAY ALSO BE ELIGIBLE FOR FEDERAL FINANCIAL AID INCLUDING STUDENT LOANS. ADDITIONALLY, THE UNIVERSITY RECEIVED GRANTS FROM THE GOVERNMENT FOR RESEARCH AND FACILITY IMPROVEMENTS.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	Specific Services ProvidedSpecificServicesProvidedTxt
EUROPE	1	18	GRANTMAKING	$1,674,779
MIDDLE EAST AND NORTH AFRICA	1	34	PROGRAM SERVICES	$1,569,697	EDUCATION
RUSSIA AND NEIGHBORING STATES	2	0	PROGRAM SERVICES	$255,298	EDUCATION
MIDDLE EAST AND NORTH AFRICA	0	0	GRANTMAKING	$71,248

Field	Value	IRS element (for citing)
Subtotal Offices	4	SubtotalOfficesCnt
Subtotal Employees	52	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	4	TotalOfficeCnt
Total Employee	52	TotalEmployeeCnt
Subtotal Spent	$3,571,022	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$3,571,022	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Region	EUROPE	RegionTxt
Purpose Of Grant	EDUCATION	PurposeOfGrantTxt
Cash Grant	$1,674,779	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	SCHOLARSHIPS	TypeOfAssistanceTxt
Region	MIDDLE EAST/NORTH AFRICA	RegionTxt
Recipient	97	RecipientCnt
Cash Grant	$71,248	CashGrantAmt

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	Yes (1)	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	OPERATIONS REVIEW PERIODIC SITE VISITS BY UNIVERSITY ADMINISTRATORS AND FACULTY REVIEW LOCAL OPERATIONS. SIGNIFICANT OPERATIONS HAVE REVIEWS BY LOCAL INDEPENDENT AUDITORS. STUDENTS ARE AWARDED TUITION DISCOUNTS BASED ON VARIOUS CRITERIA. THE DISCOUNTS ARE CREDITED TO THE STUDENT'S ACCOUNTS.	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Licensed States	NY	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	DENTAL DINNER	Event1Nm
Gross Receipts Event1	$475,490	GrossReceiptsEvent1Amt
Charitable Contri Event1	$328,109	CharitableContriEvent1Amt
Gross Revenue Event1	$147,381	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$49,700	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$59,350	FoodAndBeverageEvent1Amt
Entertainment Event1	$15,500	EntertainmentEvent1Amt
Other Direct Expenses Event1	$32,239	OtherDirectExpensesEvent1Amt
Event2	LAW SCHOOL DINNER	Event2Nm
Gross Receipts Event2	$251,371	GrossReceiptsEvent2Amt
Charitable Contri Event2	$211,371	CharitableContriEvent2Amt
Gross Revenue Event2	$40,000	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$55,825	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$11,760	FoodAndBeverageEvent2Amt
Entertainment Event2	$4,365	EntertainmentEvent2Amt
Other Direct Expenses Event2	$5,328	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$726,861	GrossReceiptsTotalAmt
Charitable Contributions Tot	$539,480	CharitableContributionsTotAmt
Gross Revenue Total Events	$187,381	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$105,525	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$71,110	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$19,865	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$37,567	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$234,067	DirectExpenseSummaryEventsAmt
Net Income Summary	-$46,686	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HEBREW THEOLOGICAL COLLEGE (HTC)	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7135 NORTH CARPENTER ROAD	AddressLine1Txt
City	SKOKIE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60077	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	362167095	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$2,075,000	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	EDUCATION	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS	GrantTypeTxt
Recipient	4695	RecipientCnt
Cash Grant	$31,034,865	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	MONITORING GRANTS SINCE ITS INCEPTION, MANAGEMENT REVIEWS REQUESTS FOR GRANTS. THE 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.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Travel For Companions	Yes (X)	TravelForCompanionsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	0	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	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	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (19 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
ALAN KADISH
PRESIDENT, CEO AND TRUSTEE	$1,046,150	$0	$0	$0	$18,028	$0	$96,500	$0	$174,755	$0	$1,335,433	$0	$0	$0
SALOMON AMAR
SR VP FOR RESEARCH AFFAIRS	$416,080	$178,229	$0	$0	$1,243	$22,500	$0	$42,812	$0	$92,599	$417,323	$336,140	$0	$0
PATRICIA SALKIN
PROVOST GRAD AND PROF SCHOOLS	$453,411	$0	$0	$0	$1,290	$0	$16,500	$0	$96,007	$0	$567,208	$0	$0	$0
KENNETH STEIER
EXECUTIVE DEAN, PROFESSOR	$501,590	$0	$0	$0	$3,810	$0	$16,500	$0	$34,591	$0	$556,491	$0	$0	$0
MOSHE KRUPKA
EXECUTIVE VP	$326,063	$0	$0	$0	$10,320	$0	$16,500	$0	$116,022	$0	$468,905	$0	$0	$0
RABBI DANIEL LANDER
TRUSTEE AND CHANCELLOR	$103,040	$164,433	$0	$0	$3,700	$0	$0	$59,346	$0	$138,000	$106,740	$361,779	$0	$0
EDWARD F FARKAS END 1223
VICE DEAN, TOURO DENTAL SCHOOL	$426,794	$0	$0	$0	$1,980	$0	$0	$0	$29,019	$0	$457,793	$0	$0	$0
MELVIN NESS
SENIOR VP, CFO	$431,730	$0	$0	$0	$8,772	$0	$16,500	$0	$723	$0	$457,725	$0	$0	$0
ELIZABETH A PALMAROZZI
DEAN, TOURO COLL. OSTEO. MED. MONTAN	$399,068	$0	$0	$0	$3,810	$0	$0	$0	$9,624	$0	$412,502	$0	$0	$0
JEFFREY ROSENGARTEN
SENIOR VP OF OPER. & ADMIN.	$381,103	$0	$0	$0	$10,904	$0	$16,500	$0	$929	$0	$409,436	$0	$0	$0
RONNIE MYERS
DEAN, DENTAL SCHOOL	$366,212	$0	$0	$0	$3,584	$0	$16,500	$0	$20,314	$0	$406,610	$0	$0	$0
ELENA LANGAN
DEAN, LAW SCHOOL	$355,659	$0	$0	$0	$3,810	$0	$16,500	$0	$11,983	$0	$387,952	$0	$0	$0
MICHAEL NEWMAN
SECRETARY, SR. VP AND GEN COUNSEL	$342,064	$0	$0	$0	$1,290	$0	$16,500	$0	$23,004	$0	$382,858	$0	$0	$0
MARIAN STOLTZ-LOIKE
VP, ONLINE EDUCATION	$340,185	$0	$0	$0	$3,569	$0	$16,500	$0	$12,470	$0	$372,724	$0	$0	$0
MATTHEW BONILLA
VP OF STUDENT SERVICES	$300,327	$0	$0	$0	$450	$0	$16,196	$0	$28,157	$0	$345,130	$0	$0	$0
JUDAH WEINBERGER
VP OF COLLABORATIVE MEDICNE	$295,618	$0	$0	$0	$2,416	$0	$14,781	$0	$870	$0	$313,685	$0	$0	$0
HENRY COHEN
DEAN, PHARMACY SCHOOL	$255,675	$0	$0	$0	$1,290	$0	$13,636	$0	$34,722	$0	$305,323	$0	$0	$0
STEVEN LORENZET
DEAN, SCHOOL OF HEALTH SCIENCES	$224,992	$0	$0	$0	$454	$0	$5,992	$0	$34,202	$0	$265,640	$0	$0	$0
LOUIS PRIMAVERA
FORMER DEAN, SCH. OF HEALTH SCIENCES	$131,119	$0	$0	$0	$247	$0	$6,747	$0	$438	$0	$138,551	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	TRAVEL THE PRESIDENT AND SOME OF THE OFFICERS ARE PROVIDED WITH NONTAXABLE UPGRADED TRAVEL AND SPOUSAL TRAVEL ON CERTAIN TRIPS. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THE PRESIDENT AND PROVOST/SVP ACADEMIC AFFAIRS ARE PROVIDED A CORPORATE APARTMENT AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE UNIVERSITY. THE VALUE OF THE HOUSING BENEFIT FOR THE PRESIDENT AND PROVOST/SVP ACADEMIC AFFAIRS ARE INCLUDED AS A NONTAXABLE BENEFIT IN SCHEDULE J, PART II, COLUMN D. PERSONAL SERVICES THE PRESIDENT WAS PROVIDED WITH A CAR AND DRIVER FOR BUSINESS PURPOSES. THE VALUE OF THIS SERVICE IS INCLUDED AS A NONTAXABLE BENEFIT IN SCHEDULE J, PART II, COLUMN D.
PART I, LINE 1B	BOARD APPROVAL THE BENEFITS PROVIDED TO THE PRESIDENT ARE APPROVED BY THE BOARD. BENEFITS PROVIDED TO THE OFFICERS ARE APPROVED BY THE PRESIDENT.
PART I, LINE 4B	NONQUALIFIED DEFERRED COMPENSATION PLAN TOURO UNIVERSITY'S PRESIDENT PARTICIPATES IN A 457(F) DEFERRED COMPENSATION PLAN; AMOUNTS IN COLUMN (C) INCLUDE A DEFERRAL OF THE FOLLOWING AMOUNTS: ALAN KADISH - $59,500 RABBI DANIEL LANDER - $33,500
FORM 990, SCHEDULE J, PART II, COLUMN D	NONTAXABLE BENEFITS NONTAXABLE BENEFITS, AS APPLICABLE, INCLUDE QUALIFIED TUITION REDUCTION, PARSONAGE ALLOWANCES AND QUALIFIED BENEFITS UNDER TOURO'S CAFETERIA PLAN. CERTAIN INDIVIDUALS ARE REQUIRED TO LIVE IN UNIVERSITY PROVIDED HOUSING AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE UNIVERSITY; AS SUCH THOSE HOUSING AMOUNTS ARE NONTAXABLE.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
PUBLIC FINANCE AUTHORITY 2022A
A	273866124	000000000	2022-07-28	$57,767,150	SEE PART VI	0	0	0
DORMITORY AUTHORITY OF THE STATE OF NY 2020A
B	146000293	000000000	2020-07-01	$55,610,000	ACQUIRE AND RENOVATE FACILITY	0	0	0
DORMITORY AUTHORITY OF THE STATE OF NY 2014A
C	146000293	000000000	2014-10-22	$41,475,000	REFUND TAXABLE LOAN	0	0	0
DORMITORY AUTHORITY OF THE STATE OF NY 2013A (REISSUED)
D	146000293	000000000	2023-12-21	$15,128,812	REISSUANCE OF SERIES 2013A BONDS	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Capitalized InterestCapitalizedInterestAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	RetiredRetiredAmt	Other Spent ProceedsOtherSpentProceedsAmt
A	$54,921,354	$1,837,383	$1,071,123	$993,180	$49,753,410	$1,266,302	2023	0	Yes (1)	0	Yes (1)
B	$35,348,863	$1,951,088	$705,000		$30,388,035	$2,901	2023	0	0	0	Yes (1)	$3,432,964	$2,301,839
C	$41,475,000		$826,365					Yes (1)	0	Yes (1)	Yes (1)	$9,325,000	$40,648,635
D	$15,128,812				$15,128,812			Yes (1)	0	Yes (1)	Yes (1)	$380,870

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	Yes (1)	Yes (1)	Yes (1)	Yes (1)	Yes (1)	Yes (1)
B	0	0		0		Yes (1)
C	0	0		0		Yes (1)
D	Yes (1)	Yes (1)	Yes (1)	0		Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd
(no name)
A	0	Yes (1)	0	0	Yes (1)	0	0	0	Yes (1)
(no name)
B	0	Yes (1)	0	0	0	0	0	0	Yes (1)
(no name)
C	0	0	Yes (1)	Yes (1)	Yes (1)	0	0	0	Yes (1)
MANUFACT AND TRADE
D	0	Yes (1)	Yes (1)	0	Yes (1)	Yes (1)	0	0	Yes (1)	14.900000000000	0	0

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)
C	Yes (1)
D	Yes (1)

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SUPPLEMENTAL INFORMATION:	FormAndLineReferenceDesc
Explanation	COLUMN A: PART I, (F) - THE BONDS WERE ISSUED TO FINANCE THE ACQUISITION OF LAND AND CONSTRUCTION OF EDUCATIONAL FACILITIES ON THE BORROWER'S CAMPUS, AND TO FINANCE THE REFUNDING OF A TAXABLE BOND ISSUE. COLUMN A: PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. COLUMN B: PART II, LINE 15 - THE TAXABLE BONDS REFUNDED BY THE SERIES 2022A WERE ISSUED ON JUNE 26, 2014. COLUMN A: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN B: PART I, (F) - THE PORTION OF THE BONDS OF WHICH THE BORROWER IS A BENEFICIARY WAS ISSUED TO FINANCE THE ACQUISITION AND RENOVATION OF TWO CONTIGUOUS ENTIRE FLOORS OF THE 50 WEST 47TH STREET. COLUMN B: PART II, LINE 1 - THE AMOUNT OF BONDS RETIRED REFLECTED ON THIS FORM REPRESENT THE BONDS REDEEMED AS OF THE END OF THE REPORTING PERIOD ATTRIBUTABLE TO TOURO UNIVERSITY. COLUMN B: PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 REPRESENT THE PORTION OF THE BONDS, PLUS INTEREST EARNINGS ON SUCH BOND PROCEEDS, OF WHICH THE BORROWER IS A BENEFICIARY. THUS, PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E). COLUMN B: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN C: PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. COLUMN C: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN D: PART I(F) - THE BONDS ARE A REISSUANCE OF THE BORROWER'S SERIES 2013A BONDS. COLUMN D: PART II, LINE 15 - THE REISSUED BONDS WERE ORIGINALLY ISSUED ON DECEMBER 18, 2013. COLUMN D: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OFCKEY EMP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship With Org	VARIOUS	RelationshipWithOrgTxt
Loan Purpose	PAYROLL	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$58,427	OriginalPrincipalAmt
Balance Due	$58,427	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	0	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$58,427	TotalBalanceDueAmt

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SCHOLARSHIPS TO FAMILY OF OFFICERS AND TRUSTEES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship With Org	FAMILY OF ODTKE	RelationshipWithOrgTxt
Cash Grant	$25,490	CashGrantAmt
Type Of Assistance	TUITION DISC.	TypeOfAssistanceTxt
Assistance Purpose	SCHOLARSHIP	AssistancePurposeTxt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (9 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
PHYLLIS LANDER
TTEE SPOUSE	$65,636	EMP. COMP.	0
RICHARD WAXMAN
TTEE BROTHER IN LAW	$141,602	EMP. COMP.	0
DEBRA WAXMAN
TTEE SISTER	$83,607	EMP. COMP.	0
MOSHE FRIEDMAN
TTEE SON	$36,911	EMP. COMP.	0
DAVID MIRSKY
TTEE SON IN LAW	$80,862	EMP. COMP.	0
ERIC GENACK
TTEE SON	$22,566	EMP. COMP.	0
SHERRY KRUPKA
OFC SISTER IN LAW	$107,896	EMP. COMP.	0
BENZION KRUPKA
OFC SIBLING	$48,168	EMP. COMP.	0
RAPHAEL CSILLAG
TTEE SON IN LAW	$128,449	EMP. COMP.	0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE L, PART II, LOANS:	FormAndLineReferenceDesc
Explanation	IN 2015 WHEN TOURO CONVERTED FROM A SEMI-MONTHLY TO A BI-WEEKLY PAYROLL, TOURO ADVANCED EIGHT DAYS OF SALARY TO SUBSTANTIALLY ALL EMPLOYEES TO COMPENSATE FOR THE BUILT-IN DELAY IN PROCESSING THE NEW BI-WEEKLY PAYROLL CYCLE. OF SUCH AMOUNT, $58,427 IS INCLUDED IN LOANS AND OTHER RECEIVABLES FROM CURRENT AND FORMER OFFICERS AND KEY EMPLOYEES, AND $1,621,616 FOR OTHER EMPLOYEES IS INCLUDED IN NOTES AND LOANS RECEIVABLE. SUCH AMOUNTS ARE EXPECTED TO BE REPAID AS EMPLOYEES LEAVE THE UNIVERSITY.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1, MISSION STATEMENT:	TOURO UNIVERSITY WAS ESTABLISHED PRIMARILY TO ENRICH THE JEWISH HERITAGE AND TO SERVE THE LARGER AMERICAN COMMUNITY. THE UNIVERSITY HAS AN UNDERGRADUATE CURRICULUM OFFERING BACHELOR AND ASSOCIATES DEGREES, GRADUATE PROGRAMS OFFERING MASTERS' DEGREES, AND PROFESSIONAL SCHOOLS INCLUDING A LAW SCHOOL, A SCHOOL OF HEALTH SCIENCES, A SCHOOL OF PHARMACY, A SCHOOL OF OSTEOPATHIC MEDICINE, AND A SCHOOL OF DENTISTRY. THE UNIVERSITY HAD AN AVERAGE ENROLLMENT OF APPROXIMATELY 12,000 DURING THE FISCAL YEAR.
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 15A	EXECUTIVE COMPENSATION: THE BOARD AND OFFICERS, WHO ARE FREE OF ANY CONFLICT, APPROVE EXECUTIVE HIRING DECISIONS. IN MAKING COMPENSATION AND EMPLOYEE BENEFIT DETERMINATIONS, CONSIDERATION IS GIVEN TO EXPERT REPORTS AND COMPENSATION TRENDS IN THE INDUSTRY, QUALIFICATIONS AND OTHER MERITS OF THE CANDIDATES. ALL SUCH DECISIONS ARE DOCUMENTED. COMPENSATION FOR SENIOR MANAGEMENT IS REVIEWED PERIODICALLY AND, WHEN APPLICABLE, WHEN THEIR CONTRACTS ARE RENEWED.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTATION AVAILABLE TO PUBLIC: THE UNIVERSITY MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (8 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
WARWICK ACADEMIC ASSOCIATES LLC
C/O TOURO UNIVERSITY 202 WEST 43RD	NEW YORK	NY	10036	204236301	HOLDING COMPANY	NY	TOURO UNIVERSITY
CENTER FOR HEALTH OUTCOME RESEARCH LLC
C/O TOURO UNIVERSITY 202 WEST 43RD	NEW YORK	NY	10036	272347268	INACTIVE	DE	TOURO UNIVERSITY
INSTRUMENT LOGISTICS LLC
C/O TOURO UNIVERSITY 202 WEST 43RD	NEW YORK	NY	10036	132676570	SUPPORT TOURO	NY	TOURO UNIVERSITY
TOURO MARE ISLAND LLC
C/O TOURO UNIVERSITY 202 WEST 43RD	NEW YORK	NY	10036	263766690	SUPPORT TOURO	CA	TOURO UNIVERSITY
HTC LLC
202 WEST 43RD STREET	NEW YORK	NY	10036	475571364	HOLDING COMPANY	NY	TOURO UNIVERSITY
TOURO UNIVERSITY MONTANA LLC
3011 AMERICAN WAY	MISSOULA	MT	59808	871856562	HOLDING COMPANY	MT	TOURO UNIVERSITY
225-227 WEST 60TH STREET LLC
225-227 W 60TH ST	NEW YORK	NY	10023	030389211	INACTIVE	NY	TOURO UNIVERSITY
TOURO UNIVERSITY ILLINOIS
C/O TOURO UNIVERSITY 202 WEST 43RD	NEW YORK	NY	10023		EDUCATION	IL	TOURO UNIVERSITY

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (17 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd
TOURO UNIVERSITY (CALIFORNIA)
202 WEST 43RD STREET	NEW YORK	NY	10018	133838740	EDUCATION	CA	501(C)(3)	2	TOURO UNIVERSITY	Yes (1)
TOURO UNIVERSITY NEVADA
202 WEST 43RD STREET	NEW YORK	NY	10018	200362127	EDUCATION	NV	501(C)(3)	2	TOURO UNIVERSITY	Yes (1)
TOURO COLLEGE AND UNIVERSITY SYSTEM INC
202 WEST 43RD STREET	NEW YORK	NY	10018	680646771	EDUCATION	NJ	501(C)(3)	2	TOURO UNIVERSITY	Yes (1)
YESHIVAS OHR HACHAIM
202 WEST 43RD STREET	NEW YORK	NY	10036	112808947	EDUCATION	NY	501(C)(3)	2	TOURO UNIVERSITY	Yes (1)
RABBI DOV REVEL YESHIVA OF FOREST HILLS
202 WEST 43RD STREET	NEW YORK	NY	10036	111681674	EDUCATION	NY	501(C)(3)	2	TOURO UNIVERSITY	Yes (1)
TOURO LAW CENTER DEVELOPMENT FOUNDATION
202 WEST 43RD STREET	NEW YORK	NY	10036	133922718	SUPPORT ORG	NY	501(C)(3)	12A, I	TOURO UNIVERSITY	Yes (1)
NYMC LLC
202 WEST 43RD STREET	NEW YORK	NY	10036	271481147	MEMBER NYMC	DE	501(C)(3)	12A, I	TOURO UNIVERSITY	Yes (1)
NEW YORK MEDICAL COLLEGE
40 SUNSHINE COTTAGE ROAD	VALHALLA	NY	10595	131099420	EDUCATION	NY	501(C)(3)	2	NYMC LLC	Yes (1)
PARTNERSHIP FOR A HEALTHY POPULATION
202 WEST 43RD STREET	NEW YORK	NY	10036	134038939	HEALTH STUDY	NY	501(C)(3)	7	TOURO UNIVERSITY	Yes (1)
TOURO COLLEGE BERLIN GGMBH BERLIN
					EDUCATION				TOURO UNIVERSITY	Yes (1)	AM RUPERHORN 4	BERLIN	GM	14055	GM
HEBREW THEOLOGICAL COLLEGE
7135 NORTH CARPENTER ROAD	SKOKIE	IL	60077	362167095	EDUCATION	IL	501(C)(3)	2	TOURO UNIVERSITY	Yes (1)
THE BIOTECHNOLOGY INCUBATOR AT NYMC INC
40 SUNSHINE COTTAGE ROAD	VALHALLA	NY	10595	471682208	RESEARCH	NY	501(C)(3)	10	NEW YORK MEDICAL COLLEGE	Yes (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	Yes (1)
NYMC-SCHOOL OF MEDICINE FACULTY PRACTICE
40 SUNSHINE COTTAGE ROAD	VALHALLA	NY	10595	833709834	HEALTH CARE	NY	501(C)(3)	10	NEW YORK MEDICAL COLLEGE	Yes (1)
CONGREGATION BAIS DAVID
141-61 71ST AVENUE	KEW GARDEN HILLS	NY	11367	112819714	RELIGIOUS	NY	501(C)(3)	1	TOURO UNIVERSITY	Yes (1)
LOVELACE BIOMEDICAL RESEARCH INSTITUTE
2425 RIDGECREST DRIVE SE	ALBUQUERQUE	NM	87108	850110669	RESEARCH	NM	501(C)(3)	10	NYMC LLC	Yes (1)
WEISSMAN HOOD INSTITUTE OF TOURO UNIVERSITY
1520 23RD STREET SOUTH	GREAT FALLS	MT	59405	810459235	GENETIC RESEARCH	MT	501(C)(3)	2	NYMC LLC	Yes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (8 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Entity TypeEntityTypeTxt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
TOURO SPEECH AND HEARING CLINIC INC
1602 AVENUE J	BROOKLYN	NY	11230	134180235	INACTIVE	NY	N/A	C	1.00000	Yes (1)
TOURO FOUNDATION CORPORATION
202 WEST 43RD STREET	NEW YORK	NY	10036	134014618	INACTIVE	NY	N/A	C	1.00000	Yes (1)
TOURO UNIVERSITY FOUNDATION
202 WEST 43RD STREET	NEW YORK	NY	10036	943318585	INACTIVE	CA	N/A	C	1.00000	Yes (1)
TOURO COLLEGE FOUNDATION FOR JEWISH STUDIES
202 WEST 43RD STREET	NEW YORK	NY	10036	133639225	INACTIVE	NY	N/A	C	1.00000	Yes (1)
TOURO UNIVERSITY MEDICAL ASSOCIATES
1805 N CALIFORNIA ST STE 201	STOCKTON	CA	95204	843786336	HEALTH CARE	CA	N/A	C	1.00000	Yes (1)
TOURO COLLEGE OF DENTAL MEDICINE FACULTY PRACTICE CORPORATION
202 WEST 43RD STREET	NEW YORK	NY	10036	871129539	HEALTH CARE	NY	N/A	C	1.00000	Yes (1)
SPEECH LANGUAGE PATHOLOGY PC
40 SUNSHINE COTTAGE RD	VALHALLA	NY	10595	720564834	HEALTH CARE	NY	N/A	C		Yes (1)
LOVELACE SCIENTIFIC RESOURCES
2441 RIDGECREST DRIVE SE	ALBUQUERQUE	NM	87108	850357767	RESEARCH	NM	N/A	C		Yes (1)

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	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	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 (9 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
YESHIVAS OHR HACHAIM
P	-$10,301,546	CASH
TOURO UNIVERSITY NEVADA
Q	$9,984,154	CASH
TOURO UNIVERSITY CALIFORNIA
Q	$11,690,051	CASH
TOURO UNIVERSITY NEVADA
R	$12,807,918	CASH
TOURO UNIVERSITY CALIFORNIA
R	-$13,121,083	CASH
RABBI DOV REVEL YESHIVA OF FOREST HILLS
Q	$5,874,174	CASH
NEW YORK MEDICAL COLLEGE
P	$1,526,406	CASH
NEW YORK MEDICAL COLLEGE
K	$3,115,000	CASH
NEW YORK MEDICAL COLLEGE
O	$365,958	CASH

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE R, PART V	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt