2022-08-12T15:12:37-05:00 2021-09-30 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2020-10-01 860702049 SOUTHWEST COLLEGE OF NATUROPATHIC MEDICINE & HEALTH SCIENCES INC SOUT 4808589100 2140 EAST BROADWAY ROAD TEMPE AZ 85282 EDWARD PODOL VP FINANCE & ADMINISTRATION 4808589100 2022-08-11 1 EDWARD PODOL 999009999 MELISSA HANGSLEBEN P02087031 6022662248 2022-08-11 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z PAUL MITTMAN ND EDD 2140 EAST BROADWAY ROAD TEMPE AZ 85282 19769924 0 X WWW.SCNM.EDU X 1991 AZ TO PROVIDE HIGH QUALITY STUDENT ORIENTED INTEGRATIVE MEDICAL EDUCATION TO ADVANCE THE ART AND SCIENCE OF NATUROPATHIC MEDICINE, PRODUCING PHYSICIANS AND HEALTH PROFESSIONALS WHO SUCCESSFULLY PRACTICE EXCELLENT PATIENT-CENTERED HEALTHCARE AND TO PROVIDE THE PUBLIC EDUCATION, SERVICES AND RESOURCES THAT SUPPORT OPTIMAL HEALTH AND WELLNESS. 14 12 358 15 0 0 2628882 2892286 12378878 15726447 65202 50028 545671 627886 15618633 19296647 148543 260197 0 0 8875196 9935613 0 0 363822 6225666 7970018 15249405 18165828 369228 1130819 28891267 29642803 14318261 13940507 14573006 15702296 X TO PROVIDE HIGH QUALITY STUDENT ORIENTED INTEGRATIVE MEDICAL EDUCATION TO ADVANCE THE ART AND SCIENCE OF NATUROPATHIC MEDICINE, PRODUCING PHYSICIANS AND HEALTH PROFESSIONALS WHO SUCCESSFULLY PRACTICE EXCELLENT PATIENT-CENTERED HEALTHCARE AND TO PROVIDE THE PUBLIC EDUCATION, SERVICES AND RESOURCES THAT SUPPORT OPTIMAL HEALTH AND WELLNESS. 0 0 10001706 260197 14418827 ACADEMIC - THE ORGANIZATION HAS TRADITIONALLY PROVIDED EDUCATIONAL TRAINING TO STUDENTS TO BECOME GENERAL PRACTITIONERS OF NATUROPATHIC MEDICINE. IN APRIL OF 2020 AND SECOND DEGREE OFFERING, A MASTER'S OF SCIENCE IN CLINICAL NUTRITION WAS LAUNCHED. AVERAGE ENROLLMENT DURING THE YEAR ENDED SEPTEMBER 30, 2021 WAS 493 STUDENTS. 5186557 0 1701334 HEALTHCARE SERVICES - THE ORGANIZATION MAINTAINS A MEDICAL CLINIC, PAIN RELIEF CENTER, LABORATORY AND NATURAL MEDICINARY ON CAMPUS TO PROVIDE NATUROPATHIC MEDICAL SERVICES TO PATIENTS. ADDITIONALLY, THE ORGANIZATION OPERATES 8 NATUROPATHIC COMMUNITY CLINICS THROUGOUT THE PHOENIX METROPOLITAN AREA THAT PROVIDE HEALTHCARE TO UNSERVED, UNDERSERVED AND INDIGENT PEOPLE. THESE COMMUNITY CLINICS ARE OPERATED IN CONJUNCTION WITH OTHER TAX-EXEMPT ORGANIZATIONS AND PUBLIC SCHOOL DISTRICTS. ALL THESE FACILITIES ALSO PROVIDE CLINCAL TRAINING OPPORTUNITIES FOR THE ORGANIZATION'S MEDICAL STUDENTS. DURING THE YEAR ENDED SEPTEMBER 30, 2021, THERE WERE OVER 19,000 PATIENT VISITS AT THE ORGANIZATION'S FACILITIES. 925821 0 0 THE ORGANIZATION CONDUCTS RESEARCH STUDIES OF THE EFFECT THAT PLANT BASED MEDICINES HAS ON VARIOUS DISEASES. 512918 0 0 THE ORGANIZATION MAINTAINS A LIBRARY FOR THE USE OF THE STUDENTS, FACULTY, AND THE GENERAL PUBLIC. 512918 0 0 16627002 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 624 0 1 358 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X EDWARD PODOL 4802229215 2140 EAST BROADWAY ROAD TEMPE AZ 85282 PAUL MITTMAN PRESIDENT/CEO 39.90 0.10 X X 277766 0 25089 ELIZABETH RICE ND FACULTY TRUSTEE 1.00 X 66629 0 1534 NICK REED BS CHAIR 1.00 X X 0 0 0 JON BENNINGER BA VICE CHAIR 1.00 X X 0 0 0 LOUIS SILVERMAN JD TRUSTEE (LEFT 09/21) 1.00 X 0 0 0 KEVIN GUINAN BA TRUSTEE 1.00 X 0 0 0 PATTI MILLIGAN MS RD CNS TRUSTEE 1.00 X 0 0 0 TIMOTHY PEACE NMD TRUSTEE 1.00 X 0 0 0 DUANE ROEN PHD TRUSTEE 1.00 X 0 0 0 DR RUTH TAN LIM MD TRUSTEE (LEFT 06/21) 1.00 X 0 0 0 DAVID P FRIDOVICH MA TRUSTEE 1.00 X 0 0 0 WILL WEST MBA TRUSTEE 1.00 X 0 0 0 AMY DOYLE BS TRUSTEE 1.00 X 0 0 0 ZANDRA O'KEEFE CPA TRUSTEE 1.00 X 0 0 0 SCHUYLER W LININGER JR TRUSTEE 1.00 X 0 0 0 SHAYNE ARMBRISTER STUDENT TRUSTEE 1.00 X 0 0 0 EDWARD PODOL VP FINANCE & ADMINISTRATION 40.00 X 151194 0 16090 PAUL COLLINS SR. DIRECTOR OF IT 40.00 X 152548 0 20187 MELISSA WINQUIST VP STUDENT AFFAIRS 40.00 X 140557 0 23147 GARRETT THOMPSON VP ACADEMIC AFFAIRS 40.00 X 167471 0 17349 YONG DENG PROFESSOR 40.00 X 117316 0 4543 STEPHEN MESSER PHYSICIAN 40.00 X 106019 0 4208 1179500 0 112147 8 0 1 0 SUNSTATE BUILDERS 1050 W WASHINGTON SUITE 214 TEMPE AZ 85281 BUILDING CONTRACTOR 802186 ELSEMERE EDUCATION 90 MADISON STREET SUITE 602 DENVER CO 80206 ENROLLMENT MANAGEMENT 723314 ECLINICAL WORKS LLC 2 TECHNOLOGY DRIVE WESTBOROUGH MA 15810 HEALTH RECORDS 202178 HEALTHPOINT CLEANING SOLUTIONS 7717 E MONTE VISTA RD SCOTTSDALE AZ 85257 JANITORIAL SERVICES 107324 JENZABAR PO BOX 845588 BOSTON MA 022845588 COMPUTER SOFTWARE PROVIDER 100223 5 115000 2264922 512364 225144 2892286 TUITION AND FEES 611310 14418827 14418827 PATIENT SERVICES 621400 1307620 1307620 15726447 28258 28258 27540 0 27540 27540 27540 21770 0 21770 21770 21770 866991 473277 393714 393714 MISCELLANEOUS INCOME 900099 206632 206632 206632 19296647 16120161 0 284200 260197 260197 558788 209229 318719 30840 7832185 7407256 276055 148874 194459 179138 9154 6167 752114 732038 8537 11539 598067 555691 31932 10444 77706 77706 3147 3147 1261646 1043740 144960 72946 1600515 1578735 17418 4362 219079 147365 69970 1744 113129 101608 7555 3966 1000392 918902 69341 12149 72147 66635 3906 1606 423689 415070 3862 4757 1181038 1121263 39073 20702 251223 217494 19325 14404 LAB AND MEDICAL SUPPLIE 802227 780246 21687 294 DUES AND LICENSING FEES 790051 727918 44358 17775 FEES AND CHARGES 174029 164477 8299 1253 18165828 16627002 1175004 363822 1732276 1346065 4798473 3112100 2722397 2338342 56536 21470 135444 90844 329963 358639 30557642 10275757 18481226 20281885 127256 1551167 258924 402947 248772 139344 28891267 29642803 1246430 1530156 43433 38001 12888066 12081820 23880 116452 290530 14318261 13940507 X 9540245 12565158 5032761 3137138 14573006 15702296 28891267 29642803 X 1130819 -590 -939 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 116717 105000 22068 243785 72898 30000 13819 116717 60994 10225 1679 72898 66676 1544 1404 8630 60994 57707 2600 6369 66676 0.00000 0.84590 0.15410 1 0 2582864 2582864 21843215 6025785 15817430 4438136 2625092 1813044 1693427 1624880 68547 20281885 ARIZONA COMMUNITY FOUNDATION POOLED FUND 1551167 F 1551167 CAPITAL LEASE PAYABLE 290530 290530 X PART V, LINE 4: THE COLLEGE'S NET ASSETS WITH DONOR RESTRICTIONS INVESTED IN PERPETUITY CONSIST OF FOUR DONOR RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR THE PURPOSE OF FURTHERING THE COLLEGE'S TAX-EXEMPT PURPOSE. NET ASSETS ASSOCIATED WITH THE FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE COLLEGE WAS INCORPORATED UNDER THE LAWS OF THE STATE OF ARIZONA AS A NONPROFIT ORGANIZATION. THE COLLEGE IS EXEMPT FROM FEDERAL AND ARIZONA INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3). INCOME CONSIDERED UNRELATED TO THE COLLEGE'S EXEMPT PURPOSES IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE COLLEGE UTILIZES THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 7 40-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE COLLEGE CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. SCHEDULE D, PART V, ENDOWMENT FUNDS THE PRIOR YEAR'S COLUMN (COLUMN D) WAS UPDATED TO REFLECT EXPENDITURES ON LINE 1F. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATION POLICY AND DOCUMENTS HAVE BEEN POSTED ON THE ORGANIZATION'S WEBSITE AT WWW.SCNM.EDU/STUDENT-RIGHT-TO-KNOW.HTML#NON-DISCRIMINATION. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES FEDERAL FUNDS FROM THE FEDERAL FAMILY EDUCATION LOANS GRANT. THESE FUNDS ARE USED IN GRANTING MONEY TO STUDENTS. 1 SCHOLARSHIPS 38 67566 COVID RELATED ASSISTANCE TO STUDENTS 101 192631 PART I, LINE 2: THE ORGANIZATION AWARDS GRANTS BASED ON NEED TO NEW AND CONTINUING STUDENTS WHO HAVE COMPLETED A FAFSA AND ARE CONSIDERED TO BE ELIGIBLE FOR FEDERAL FINANCIAL AID. THE DOCERE AND TOLLE TOTUM GRANT AWARDS ARE FUNDED BY INSTITUTIONAL FUNDRAISING EFFORTS. BOTH AWARDS EMBODY THE SPIRIT OF NATUROPATHIC MEDICINE, WHERE DOCERE IS A "DOCTOR AS TEACHER AND TOLLE TOTUM IS "TREAT THE WHOLE PERSON". THE ENROLLMENT MANAGEMENT EXECUTIVE SERVES AS THE SCHOLARSHIP REVIEW COMMITTEE IN REVIEWING AND DETERMINING THE AWARDS. THE DOCERE AWARDS ARE BASED ON ACADEMIC MERIT AND NEED. THE TOLLE TOTUM AWARDS ARE ALSO BASED ON NEED AND AN ESSAY WHERE APPLICANTS IDENTIFY WHAT THE PRACTICE OF NATUROPATHIC MEDICINE MEANS TO THEM AND HOW A GRANT AWARD WOULD AID THEM IN REACHING THEIR EDUCATIONAL GOALS. WHEN ESTABLISHING THESE GRANT AWARDS, THE ORGANIZATION SEEKS TO REWARD STUDENTS WHO HAVE ACHIEVED HIGH ACADEMIC SUCCESS AS WELL AS THOSE WHO WILL BENEFIT THE MOST FROM THE GRANT AWARD. AS STATED IN THE ORGANIZATION'S COURSE CATALOG, THE ORGANIZATION DOES NOT DISCRIMINATE ON THE BASIS OF RACE, DISABILITY, SEX, RELIGION, AGE, NATIONAL OR ETHNIC ORIGIN, SEXUAL ORIENTATION, OR MARITAL STATUS IN THE ADMINISTRATION OF EDUCATIONAL AND ADMISSION POLICIES, FINANCIAL AID, EMPLOYMENT OR ANY OTHER PROGRAM OR ACTIVITY. THIS STATEMENT APPLIES TO THE AWARDING OF SCNM SCHOLARSHIPS. REGARDING THE COVID RELATED ASSISTANCE TO STUDENTS, THE ORGANIZATION CREATED A SUB-COMMITTEE TO REVIEW SUPPORTING DOCUMENTATION SUBMITTED BY STUDENTS TO ASSIST WITH A VARIETY OF ASSISTANCE THEY NEEDED DURING THE COVID PANDEMIC, SUCH AS DAY CARE, MEDICINE, ETC. X X X 0 1 0 0 0 0 0 1 0 PAUL MITTMAN PRESIDENT/CEO 260766 0 17000 0 0 0 18333 0 6756 0 302855 0 0 0 GARRETT THOMPSON VP ACADEMIC AFFAIRS 167471 0 0 0 0 0 5024 0 12325 0 184820 0 0 0 PAUL COLLINS SR. DIRECTOR OF IT 142548 0 10000 0 0 0 1256 0 18931 0 172735 0 0 0 EDWARD PODOL VP FINANCE & ADMINISTRATION 151194 0 0 0 0 0 4016 0 12074 0 167284 0 0 0 MELISSA WINQUIST VP STUDENT AFFAIRS 140557 0 0 0 0 0 4217 0 18930 0 163704 0 0 0 PART I, LINE 4B DURING 2016, THE COLLEGE ESTABLISHED A DEFERRED COMPENSATION PLAN, WHICH IS A DEFINED CONTRIBUTION PLAN PURSUANT TO INTERNAL REVENUE CODE SECTION 457(F). THE PLAN'S TERMS REQUIRE THAT THE COLLEGE CONTRIBUTE $10,000 ON BEHALF OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER. IN FY21, THE COLLEGE DID NOT MAKE ANY CONTRIBUTIONS RELATED TO THE DEFERRED COMPENSATION PLAN. PART I, LINE 7 THE CEO'S BONUS AMOUNT IS DETERMINED BY THE BOARD OF TRUSTEES EACH YEAR USING, AT THEIR DISCRETION, A PERCENTAGE OF THE BASE PAY AND ACHIEVEMENT OF STRATEGIC GOALS SET AT THE BEGINNING OF THE FISCAL YEAR. A WESTERN ALLIANCE BANK SERIES A 880365922 957638109 2013-06-18 7767915 EDUCATION FACILITIES 0 0 0 B WESTERN ALLIANCE BANK SERIES C 880365922 957638109 2013-06-18 7732085 EDUCATION FACILITIES 0 0 0 A 1928819 7767915 212291 2015 0 1 1 1 B 1489361 7732085 7732085 2015 0 1 1 1 A 0 0 0 0 0.03700 0.03700 0 0 0 B 0 0 0 0 0.03700 0.03700 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 1 B 1 LAURA MITTMAN SPOUSE OF PRESIDENT/CEO 79605 EMPLOYEE OF THE COLLEGE - CLINIC MANAGER 0 X 1825 FMV X 7 54167 FMV X EQUIPMENT 1 169152 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE BOARD AND THE CHAIRS OF ALL STANDING COMMITTEES. THE PRESIDENT OF THE CORPORATION WILL SERVE EX OFFICIO WITHOUT VOTE. THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT FOR THE BOARD BETWEEN REGULAR BOARD MEETINGS ONLY WHEN UNABLE TO CONVENE A QUORUM OF THE BOARD, ON ALL MATTERS EXCEPT FOR THE FOLLOWING: (A) PRESIDENTIAL SELECTION AND TERMINATION, (B) BOARD MEMBER AND BOARD OFFICER ELECTION, (C) CHANGES IN THE MISSION AND PURPOSES OF THE INSTITUTION, (D) AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS, (E) INCURRENCE OF CORPORATE INDEBTEDNESS OR ACQUISITION OF ASSETS OUTSIDE THE APPROVED ANNUAL BUDGET, (F) SALE OR OTHER DISPOSITION OF REAL ESTATE AND OTHER TANGIBLE PROPERTY, (G) ADOPTION OF ANNUAL BUDGET. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE'S TRUSTEES, ADVISORY COUNCIL MEMBERS, AND EXECUTIVE COUNCIL ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE AND ARE REQUIRED TO DISCLOSE ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD EXECUTIVE COMMITTEE. ANY INTERESTED PERSON MAY RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE INTERESTED PERSON BELIEVES HE OR SHE HAS OR MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD EXECUTIVE COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD EXECUTIVE COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON WHO IDENTIFIES A CONFLICT OF INTEREST MUST DISCLOSE THE CONFLICT TO THE PRESIDENT/CEO AND CHAIRMAN OF THE BOARD. THE BOARD OF TRUSTEES WILL DETERMINE THE IMPACT OF THE CONFLICT AND MAY INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN SCNM'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL DOCUMENT THE RECORDS OF THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15A TO DETERMINE THE PRESIDENT/CEO'S COMPENSATION, THE BOARD OF DIRECTORS MEETS TO REVIEW PERFORMANCE AND COMPENSATION AND BASES PAYMENTS ON PEER SCHOOLS AND OTHER SIMILAR SIZED NON-PROFITS. THE DECISION IS THEN DOCUMENTED IN THE BOARD MINUTES AS WELL AS THE PRESIDENT/CEO'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -939. SAGE FOUNDATION FOR HEALTH 2140 EAST BROADWAY ROAD TEMPE AZ 85282 861026436 HEALTH SERVICES AZ 501(C)(3) LINE 12B, II SOUTHWEST COLLEGE OF NATUROPATHIC MEDICINE & HEALTH SCIENCES INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SAGE FOUNDATION FOR HEALTH C 115000 CASH