2022-05-10T16:57:40-05:00 2021-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2020-07-01 562438569 NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL NATI 8586428100 9388 LIGHTWAVE AVENUE SAN DIEGO CA 921231426 DAVE C LAWRENCE VICE CHANCELLOR, FINANCE 8586428100 2022-05-09 1 DAVE LAWRENCE 999009999 PATRICIA MAYER P00188643 8586271400 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X DAVE C LAWRENCE 9388 LIGHTWAVE AVENUE SAN DIEGO CA 921231426 1540387 0 X WWW.NUVHS.ORG X 2003 CA THE ORGANIZATION IS A SECONDARY LEVEL EDUCATIONAL INSTITUTION. 18 17 45 17 0 0 15000 0 1848189 1526100 14752 14287 0 0 1877941 1540387 114265 29206 0 0 1203572 1065340 0 0 0 435767 534190 1753604 1628736 124337 -88349 5136908 5160628 1353916 1465985 3782992 3694643 THE ORGANIZATION'S MISSION IS TO MEET THE CHANGING EDUCATIONAL NEEDS OF DIVERSE LEARNERS WITHIN OUR NATION AND AROUND THE GLOBE. 0 0 640397 29206 1526100 THE ORGANIZATION OFFERS A FULL HIGH SCHOOL CURRICULUM IN AN INTERACTIVE, INNOVATIVE CONTEXT, INCLUDING ONLINE EDUCATION. 640397 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 3 0 1 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHELLE BELLO ASSOCIATE VP FINANCE 8586428636 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 CARLOS RODRIGUEZ TRUSTEE 3.00 X 0 0 0 DAN PITTARD TRUSTEE 3.00 X 0 0 0 DR E LEE RICE TRUSTEE 3.00 X 0 0 0 DR ERLINDA MARTINEZ TRUSTEE 3.00 X 0 0 0 DR MICHAEL CUNNINGHAM CHANCELLOR, TRUSTEE 3.00 X X 0 0 0 GERALD CZARNECKI TRUSTEE (THRU 1/21) 3.00 X 0 0 0 HAROLD GREENBERG TRUSTEE 3.00 X 0 0 0 HIEP QUACH TRUSTEE 3.00 X 0 0 0 JEANNE CONNELLY TRUSTEE 3.00 X 0 0 0 JOANNE PASTULA CHAIR, TRUSTEE 3.00 X X 0 0 0 KIM FOLSOM TRUSTEE 3.00 X 0 0 0 MICHAEL R MCGILL TRUSTEE 3.00 X 0 0 0 RICHARD CHISHOLM TREASURER, TRUSTEE 3.00 X X 0 0 0 RUTHANN HEINRICH TRUSTEE 3.00 X 0 0 0 STACY ALLISON TRUSTEE 3.00 X 0 0 0 THOMAS PAGE TRUSTEE 3.00 X 0 0 0 THOMAS TOPUZES SECRETARY, TRUSTEE 3.00 X X 0 0 0 TOM CLEVINGER VICE CHAIR, TRUSTEE 3.00 X X 0 0 0 WH KNIGHT JR TRUSTEE 3.00 X 0 0 0 VERONICA FROMAN-BLUE TRUSTEE (THRU 10/20) 3.00 X 0 0 0 DAVE C LAWRENCE CFO 3.00 X 0 0 0 MICHELLE BELLO ASSISTANT SECRETARY 3.00 X 0 0 0 NANCY ROHLAND PRESIDENT 3.00 X 0 0 0 DARREN SMITH DIRECTOR PRE-COLLEGE PROGR 45.00 X 124038 0 9694 124038 0 9694 1 0 0 0 GOOGLE INC PO BOX 39000 SAN FRANCISCO CA 94139 SOCIAL MEDIA ADS 197511 SYSTEM MANAGEMENT GROUP 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 ADMINISTRATIVE AND BACK OFFICE SERVICES 189996 2 TUITION & FEES 611710 1526100 1526100 1526100 14287 14287 1540387 1526100 0 14287 29206 29206 940339 466329 474010 4298 4298 55633 12647 42986 65070 33541 31529 31783 31783 51613 1550 50063 282373 282373 16881 16881 137849 90849 47000 795 795 6275 6275 BAD DEBT 3884 3884 DUES AND SUBSCRIPTIONS 2656 2656 81 81 1628736 640397 988339 0 12015 11940 29998 20879 176885 128653 25383 25383 0 0 4918010 4999156 5136908 5160628 153891 117271 337405 243875 862620 1104839 1353916 1465985 X 3661072 3572723 121920 121920 3782992 3694643 5136908 5160628 -88349 0 X 0 0 0 X 5000 15000 20000 1778315 1861875 1942935 1848189 1526100 8957414 1783315 1861875 1942935 1863189 1526100 8977414 5000 5000 0 5000 5000 8972414 12809 13124 14040 14752 14287 69012 12809 13124 14040 14752 14287 69012 1796124 1874999 1956975 1877941 1540387 9046426 0.99180 0.99250 0.00760 0.00700 X 25383 25383 0 0 LINE OF CREDIT - DUE FROM AFFILIATE 4999156 4999156 DUE TO AFFILIATE 1104839 1104839 1 SCHOLARSHIPS TO NUVHS, STUDENTS TUITION REDUCTION 363 9170 20036 FMV DISCOUNTS - TUITION REDUCTION PART I, LINE 2: NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL IDENTIFIES ELIGIBLE RECIPIENTS RELATED TO EDUCATIONAL AND COMMUNITY PURPOSES TO PROMOTE STEM SUBJECT AREAS. RECIPIENTS ARE MONITORED AS APPROPRIATE THROUGH PERIODIC REPORTS AND STUDENT RECORDS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 WAS DISTRIBUTED TO SENIOR MANAGEMENT AND THE AUDIT COMMITTEE. THE FINAL VERSION OF FORM 990 WAS DISTRIBUTED FOR REVIEW BEFORE FILING TO THE TRUSTEES BY EMAIL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES HAS ANNUALLY REVIEWED AND APPROVED (BY A MAJORITY OF DISINTERESTED TRUSTEES) THE BUSINESS TRANSACTIONS WITH TRUSTEES OR THEIR AFFILIATED PROFESSIONAL SERVICE FIRMS. SUCH REVIEWS INCLUDE CONSIDERATION OF DATA ON COMPARABLE SERVICE PROVIDERS COLLECTED BY UNIVERSITY COUNSEL. THE INTERESTED TRUSTEES WERE EXCUSED FROM BOARD SESSIONS DURING WHICH THOSE BUSINESS TRANSACTIONS WERE DISCUSSED AND DID NOT PARTICIPATE IN VOTING ON SUCH TRANSACTIONS. QUESTIONNAIRES ARE DISTRIBUTED EVERY JANUARY. COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY UNIVERSITY COUNSEL AND WAS REVIEWED BY THE BOARD DURING THE YEAR ENDED JUNE 30, 2021. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE PRESIDENT OF THE UNIVERSITY IS REVIEWED BY THE BOARD AT THE TIME OF HIRING AND AS NECESSARY THEREAFTER. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE HUMAN CAPITAL AND COMPENSATION COMMITEE. COMPENSATION IS DETERMINED WITH REGARD TO COMPENSATION PAID TO SENIOR EXECUTIVES OF COMPARABLE NON-PROFIT AND PROPRIETARY INSTITUTIONS IN EDUCATION AND OTHER FIELDS. THE PROCESS IS DOCUMENTED AND WAS LAST COMPLETED IN JUNE 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST VIA EMAIL. FORM 990, PART VII: ALL COMPENSATION FOR CERTAIN OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES IS ALLOCATED BY SMG TO NUS AFFILIATES PURSUANT TO THE AFFILIATION AGREEMENT. FOR A COMPLETE LISTING OF RELATED PARTY ALLOCATION OF COMPENSATION AND BENEFITS PLEASE REFER TO SMG FORM 990, SCHEDULE J AND PART VII DISCLOSURE. SYSTEM MANAGEMENT GROUP 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 201269904 PROVIDE ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONS CA 501(C)(3) LINE 12B, II N/A 1 JOHN F KENNEDY UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 941610694 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 NATIONAL UNIVERSITY INTERNATIONAL INC 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 453997908 INACTIVE CA 501(C)(3) LINE 2 N/A 1 NATIONAL UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 237172306 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 SPECTRUM PACIFIC LEARNING INC 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 453996682 INACTIVE CA 501(C)(3) LINE 10 N/A 1 NORTHCENTRAL UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 900171867 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 10 N/A 1 CITY UNIVERSITY OF SEATTLE 521 WALL STREET NO 100 SEATTLE WA 98121 237421224 EDUCATIONAL INSTITUTION WA 501(C)(3) LINE 2 N/A 1 NCU INC 8667 E HARTFORD DR STE 100 SCOTTSDALE AZ 85255 832721678 HOLDING COMPANY CA SYSTEM MANAGEMENT GROUP C 0 INNOVA MANAGEMENT GROUP INC 8667 E HARTFORD DR STE 100 SCOTTSDALE AZ 85255 010898917 HOLDING COMPANY AZ NCU HOLDINGS LLC C 0 NATIONAL EDUCATION PARTNERS INC 8667 E HARTFORD DR STE 100 SCOTTSDALE AZ 85255 860930587 SERVICE PROVIDER AZ INNOVA MANAGEMENT GROUP INC C 0 NCU HOLDINGS LLC 8667 E HARTFORD DR STE 100 SCOTTSDALE AZ 85255 263309860 HOLDING COMPANY DE NCU INC C 0 1 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 NATIONAL UNIVERSITY D 4999156 CASH NATIONAL UNIVERSITY M 1334413 CASH NATIONAL UNIVERSITY P 1401272 CASH NATIONAL UNIVERSITY M 0 CASH NATIONAL UNIVERSITY (UNDER 50000) A 14287 CASH SYSTEM MANAGEMENT GROUP M 189996 CASH SYSTEM MANAGEMENT GROUP E 1104839 CASH SCHEDULE R, RELATED ORGANIZATIONS: THE NUS IS AN ALLIANCE OF EDUCATIONAL INSTITUTIONS, SERVING DIVERSE LEARNERS FROM HIGH SCHOOL TO DOCTORAL PROGRAMS. THE NUS INCLUDES 6 INDEPENDENT NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, NORTHCENTRAL UNIVERSITY, JOHN F. KENNEDY UNIVERSITY (WHICH CEASED OPERATIONS IN DECEMBER 2020), CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP (SMG). SMG IS A SUPPORTING ORGANIZATION EXEMPT UNDER IRC SECTION 509(A)(3) WHICH PROVIDES SUPPORT AND SERVICES TO ITS TAX-EXEMPT AFFILIATES IN THE NUS. SPECTRUM PACIFIC LEARNING COMPANY LLC AND NATIONAL UNIVERSITY INTERNATIONAL LLC ARE WHOLLY-OWNED BY NATIONAL UNIVERSITY, AND ARE TREATED AS DISREGARDED ENTITIES FOR TAX PURPOSES. THE BOARD OF TRUSTEES OF EACH NUS AFFILIATE GOVERNS EACH AFFILIATE INDEPENDENTLY. THE BOARD OF TRUSTEES HAS NO AUTHORITY TO REMOVE, REPLACE OR APPOINT A MAJORITY OF THE GOVERNING BODY OF THOSE OTHER AFFILIATES. THE BOARD OF TRUSTEES OF EACH AFFILIATE, ACTING IN ITS INDEPENDENT CAPACITY, PERIODICALLY APPOINTS ITS OWN NEW TRUSTEES. THE BOARD OF TRUSTEES HAS A MAJORITY OVERLAPPING COMPOSITION BETWEEN EACH AFFILIATE OF THE NUS. IN ADDITION, THE NUS AUDIT FIRM PREPARES A SET OF "COMBINED NOT "CONSOLIDATED" AUDITED FINANCIAL STATEMENTS THAT INCLUDE THE EIGHT INDEPENDENT NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, NORTHCENTRAL UNIVERSITY, JOHN F. KENNEDY UNIVERSITY, CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP.