2025-05-13T20:41:50-05:00 2024-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2024-01-01 463187118 ARIA UNIVERSITY ARIA 6504795121 1521 CALIFORNIA CIRCLE MILPITAS CA 95035 ANAND KUCHIBHOTLA PRESIDENT/CEO 4086671518 2025-05-12 1 1 QI WEN LIANG P01270238 4159561500 2025-05-12 2024 2025-03-06 01:10:19Z X ANAND KUCHIBHOTLA 1521 CALIFORNIA CIRCLE MILPITAS CA 95035 2060717 0 X HTTPS://ARIA.EDU/ X 2013 CA TO PROVIDE VARIOUS ACADEMIC AND EDUCATIONAL RESEARCH PROGRAMS 13 12 10 20 0 0 1960391 1351997 665764 706964 -48 30 0 0 2626107 2058991 109925 93140 0 0 1360630 1506491 0 0 229052 811957 963430 2282512 2563061 343595 -504070 5530632 2317041 4391697 483067 1138935 1833974 TO PROVIDE VARIOUS ACADEMIC AND EDUCATIONAL RESEARCH PROGRAMS 0 0 2048617 93140 706964 ARIA UNIVERSITY (PREVIOUSLY KNOWN AS UNIVERSITY OF SILICON ANDHRA) IS A NONPROFIT UNIVERSITY ACCREDITED BY THE WASC SENIOR COLLEGE AND UNIVERSITY COMMISSION (WSCUC). AT PRESENT, IT OFFERS SIX MASTER OF ARTS, FIVE DIPLOMA, AND FIVE CERTIFICATE PROGRAMS IN INDIAN FINE ARTS, LANGUAGE, AND LITERATURE. THE FIRST BATCH OF STUDENTS GRADUATED IN JANUARY 2019, AND STUDENTS HAVE CONTINUOUSLY GRADUATED EVERY YEAR UP TO THE PRESENT. IN 2023, THE UNIVERSITY STARTED OFFERING MASTER'S IN COMPUTER SCIENCE DEGREE. 2048617 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 56 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ANAND KUCHIBHOTLA 4086671518 1521 CALIFORNIA CIRCLE MILPITAS CA 95035 VENKAT GUDIVADA - DEAN PROF. OF COMP. SCIENCE 40.00 0.00 X 210000 0 27704 ANAND KUCHIBHOTLA PRESIDENT/CEO 40.00 0.00 X 200000 0 25830 RAJU CHAMARTHI PROVOST/CHIEF ACADEMIC OFFICER 40.00 0.00 X 200000 0 25211 KARTIKEYA PATEL - SECRETARY (THRU 9/24)/VP INST EFFECT & RESEARCH 40.00 0.00 X 192000 0 0 ELVA SPRATTLING DIRECTOR OF FINANCE 40.00 0.00 X 125000 0 0 DR PAPPU VENUGOPALA RAO CHAIR (THRU 01/24)/TRUSTEE 1.00 0.00 X X 10000 0 0 PRABHAKAR KALAVACHERLA CHAIR (EFF 01/24) 1.00 0.00 X X 0 0 0 SADHANA SEELAM INTERIM SECRETARY (EFF 9/24) 1.00 0.00 X 0 0 0 NARAYANAN BALAKRISHNAN TRUSTEE 1.00 0.00 X 0 0 0 NEERAJ BHATIA TRUSTEE 1.00 0.00 X 0 0 0 AMY CATLIN-JAIRAZBHOY TRUSTEE 1.00 0.00 X 0 0 0 DEV GNANADEV TRUSTEE 1.00 0.00 X 0 0 0 VENU KONDLE TRUSTEE 1.00 0.00 X 0 0 0 SIDDAHARTHA LAKIREDDY TRUSTEE 1.00 0.00 X 0 0 0 SWARUP MEDASANI TRUSTEE 1.00 0.00 X 0 0 0 MARIA OLIDE TRUSTEE (EFF 4/24) 1.00 0.00 X 0 0 0 BARRY RYAN TRUSTEE 1.00 0.00 X 0 0 0 ELIZABETH SHOEMAKER TRUSTEE 1.00 0.00 X 0 0 0 SHEKAR VISWANATHAN TRUSTEE 1.00 0.00 X 0 0 0 937000 0 78745 5 0 1 0 KARTIKEYA PATEL 642 FOOTHILL DRIVE PACIFICA CA 94044 ACCREDITATION SERVICES 192000 1 X 1351997 1636 1351997 TUITION REVENUE 611310 706964 706964 706964 30 30 1726 1726 0 2058991 706964 0 30 X 93140 93140 1015745 769773 133057 112915 262194 210321 51873 134304 134304 94248 65234 12760 16254 96476 96476 374525 374525 34261 30835 3426 8245 5952 997 1296 75045 69041 6004 67357 43585 10336 13436 27709 27709 2606 2606 83165 64580 8317 10268 127932 99626 12794 15512 11823 9104 1182 1537 ACCREDITATION FEES 34695 31226 3469 BANK CHARGES 14521 14521 EVENT EXPENSES 5070 2535 2535 2563061 2048617 285392 229052 109659 39673 1368518 1065795 43715 46454 35729 34093 26140 46603 158578 116352 38940 42226 3907931 1042197 5530632 2317041 52330 238719 150000 0 148158 244348 4041209 0 4391697 483067 X -229583 902438 1368518 931536 1138935 1833974 5530632 2317041 X -504070 1199109 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42987 25341 17646 115591 91011 24580 42226 SECURITY DEPOSIT 4421 OTHER RECEIVABLE 1037776 1042197 X 2003577 36000 1726 37726 1965851 93140 93140 2058991 2641906 36000 135985 171985 2469921 93140 93140 2563061 PART X, LINE 2: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND FROM CALIFORNIA FRANCHISE AND INCOME TAXES UNDER SECTION 23701D OF THE REVENUE AND TAXATION CODE. THE UNIVERSITY EVALUATES ITS INCOME TAX POSITION EACH FISCAL YEAR TO DETERMINE WHETHER THE UNIVERSITY'S TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF EXAMINED BY THE APPLICABLE TAXING AUTHORITY. THE EVALUATION HAD NO MATERIAL IMPACT ON THE UNIVERSITY'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,726. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE 93,140. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,726. WRITE-OFF PLEDGES RECEIVABLES 134,259. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE 93,140. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ENTITY HAS A RACIALLY NONDISCRIMINATORY POLICY THAT IS INCLUDED IN ADMISSION AND PUBLICITY MATERIAL. SOUTH ASIA 0 47 PROGRAM SERVICES FACULTY & ADMINISTRATIVE SERVICES 374525 0 47 0 0 0 47 374525 0 374525 0 0 0 0 0 0 1 TUITION REDUCTION 87 93140 PART I, LINE 2: THE UNIVERSITY PROVIDES PARTIAL TUITION WAIVERS ON A CASE BY CASE BASIS. THE AMOUNT OF FINANCIAL ASSISTANCE GIVEN THROUGH THE YEAR SHOULD NOT EXCEED 25% OF THE BUDGET AMOUNT APPROVED BY THE BOARD OF TRUSTEES ANNUALLY. THE UNIVERSITY MAINTAINS RECORDS OF AMOUNTS AWARDED AND DISBURSED. THE PROVOST OFFICE SENDS A REPORT TO THE FINANCE DEPARTMENT TO TRACK THE FINANCIAL ASSISTANCE AS PART OF TUITION REVENUE. X 0 0 0 0 0 0 0 0 0 VENKAT GUDIVADA - DEAN PROF. OF COMP. SCIENCE 210000 0 0 0 0 0 0 0 27704 0 237704 0 0 0 ANAND KUCHIBHOTLA PRESIDENT/CEO 200000 0 0 0 0 0 0 0 25830 0 225830 0 0 0 RAJU CHAMARTHI PROVOST/CHIEF ACADEMIC OFFICER 200000 0 0 0 0 0 0 0 25211 0 225211 0 0 0 KARTIKEYA PATEL - SECRETARY (THRU 9/24)/VP INST EFFECT & RESEARC 192000 0 0 0 0 0 0 0 0 0 192000 0 0 0 FORM 990, PART V, LINE 1A: THE UNIVERSITY IS REPORTING 45 FORMS 1098-T ON FORM 990, PART V, LINE 1A. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS DISTRIBUTED AMONG BOARD MEMBERS. BOARD MEMBERS ARE GIVEN A WEEK FOR QUESTIONS AND THE FORM 990 IS NOT FILED BEFORE BOARD APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ARIA UNIVERSITY REQUIRES THAT EACH TRUSTEE, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS DISCLOSE THEIR CONFLICT OF INTEREST ON AN ANNUAL OR MORE FREQUENTLY BASIS TO THE UNIVERSITY. CONFLICT OF INTEREST POLICIES ARE REVIEWED AS APPLICABLE ON A CONTINUOUS BASIS. NEW BOARD MEMBERS ARE INFORMED WHEN THEY JOIN THE BOARD ABOUT THE POLICY. THE POLICY MAINTAINS THAT EACH OFFICER, DIRECTOR, AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A FINANCIAL INTEREST IN A TRANSACTION WITH THE ORGANIZATION HAS A DUTY TO DISCLOSE ALL MATERIAL FACTS REGARDING POTENTIAL CONFLICTS OF INTEREST TO THE TRUSTEES AND COMMITTEE MEMBERS WHO ARE CONSIDERING THE PROPOSED TRANSACTION. AFTER A POTENTIAL CONFLICT OF INTEREST IS DISCLOSED, THE DISINTERESTED BOARD OR COMMITTEE MEMBERS DETERMINE BY DISCUSSION AND VOTE WHETHER A CONFLICT EXISTS. SHOULD AN ACTUAL CONFLICT OF INTEREST BE IDENTIFIED, THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, THEN AFTER SUCH PRESENTATION MUST LEAVE THE MEETING DURING THE DISCUSSION OF AND VOTE ON THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. RECORDS OF THE PROCEEDINGS AND ANY ACTIONS TAKEN BY THE BOARD OR COMMITTEE ARE MAINTAINED IN THE MEETING MINUTES. TO ENSURE THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS A TAX-EXEMPT ORGANIZATION, PERIODIC REVIEWS OF POTENTIAL CONFLICTS OF INTEREST ARE CONDUCTED AND INVOLVE, AT A MINIMUM, REVIEWS OF COMPENSATION ARRANGEMENTS AND AGREEMENTS WITH THIRD PARTIES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD APPROVES WAGES FOR OFFICERS, KEY EMPLOYEES, AND CONTRACTORS THROUGH A PROCESS BASED ON COMPARABILITY DATA WITH CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE UNIVERSITY'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII, LINE 1: THE BOARD OF SILICON ANDHRA, A TAX-EXEMPT 509(A)(2) ORGANIZATION, HAS RESOLVED TO PROVIDE FULL FINANCIAL SUPPORT TO ARIA UNIVERSITY UNTIL SUCH TIME AS EITHER (1) THE STUDENT ENROLLMENT AT THE UNIVERSITY REACHES A LEVEL TO SUPPORT THE SELF-SUSTAINABILITY OF THE UNIVERSITY OR (2) THE TOTAL CHARITABLE DONATIONS COLLECTED BY THE UNIVERSITY IN THREE SUCCESSIVE YEARS CAN COVER THE UNIVERSITY OPERATING EXPENSES FOR THE TEN YEARS FOLLOWING THE THREE YEARS, AT THE RATE OF THE EXPENSES INCURRED DURING THE THIRD YEAR OF THE SAME PERIOD. OF THE 2024 TOTAL CONTRIBUTIONS INCLUDED IN FORM 990, PART VIII, LINE 1, $868,547 ARE CONTRIBUTIONS FROM SILICON ANDHRA. FORM 990, PART IX, LINE 11G PROFESSIONAL AND CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 374,525. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 374,525. FORM 990, PART XI, LINE 9: GAIN ON LEASE TERMINATION 1,333,368. WRITE-OFF PLEDGES RECEIVABLES -134,259.