2021-05-17T14:52:57-05:00 2020-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2019-07-01 562438569 NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL NATI 8586428100 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 DAVE C LAWRENCE VICE CHANCELLOR, FINANCE 8586428100 2021-05-17 1 PATRICIA J MAYER P00188643 8586271400 2019 2022-09-23 18:48:47Z DAVE C LAWRENCE 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 1877941 0 X WWW.NUVHS.ORG X 2003 CA THE ORGANIZATION IS A SECONDARY LEVEL EDUCATIONAL INSTITUTION. 19 18 43 18 0 0 0 15000 1942935 1848189 14040 14752 0 0 1956975 1877941 21720 114265 0 0 1130101 1203572 0 0 0 543619 435767 1695440 1753604 261535 124337 4812162 5136908 1153507 1353916 3658655 3782992 THE ORGANIZATION'S MISSION IS TO MEET THE CHANGING EDUCATIONAL NEEDS OF DIVERSE LEARNERS WITHIN OUR NATION AND AROUND THE GLOBE. 0 0 778113 114265 1848189 THE ORGANIZATION OFFERS A FULL HIGH SCHOOL CURRICULUM IN AN INTERACTIVE, INNOVATIVE CONTEXT, INCLUDING ONLINE EDUCATION. 778113 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 1 0 0 1 2 0 1 43 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 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 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 DARREN SMITH DIRECTOR PRE-COLLEGE PROGRAM 45.00 X 121596 0 9466 CARLOS RODRIGUEZ TRUSTEE 3.00 X 0 0 0 DAN PITTARD TRUSTEE 3.00 X 0 0 0 DAVE C LAWRENCE CFO 3.00 X 0 0 0 DR DONALD KRIPKE TRUSTEE (THRU 10/19) 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 3.00 X 0 0 0 HAROLD GREENBERG TRUSTEE 3.00 X 0 0 0 HIEP QUACH TRUSTEE 3.00 X 0 0 0 JAY STONE TRUSTEE (THRU 10/19) 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 KIMBERLY MITCHELL TRUSTEE (THRU 1/20) 3.00 X 0 0 0 MICHAEL R MCGILL TRUSTEE 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 REBECCA HENDERSON TRUSTEE (THRU 4/20) 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 121596 0 9466 1 0 0 0 SYSTEM MANAGEMENT GROUP 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 ADMINISTRATIVE AND BACK OFFICE SERVICES 176592 GOOGLE INC PO BOX 39000 SAN FRANCISCO CA 94139 SOCIAL MEDIA ADS 110927 2 15000 15000 TUITION & FEES 611710 1848189 1848189 1848189 14752 14752 1877941 1848189 0 14752 114265 114265 1083791 491903 591888 4448 4448 48353 10858 37495 66980 38598 28382 26950 26950 32024 6025 25999 175305 175305 37364 37364 147712 109982 37730 1639 1639 7209 6482 727 DUES AND SUBSCRIPTIONS 6756 6756 BAD DEBT 808 808 1753604 778113 975491 0 22970 12015 28351 29998 106627 176885 25383 25383 0 0 4654214 4918010 4812162 5136908 182225 153891 374244 337405 597038 862620 1153507 1353916 X 3534370 3661072 124285 121920 3658655 3782992 4812162 5136908 124337 0 X 0 1 X 1 0 X 5000 15000 20000 2045369 1778315 1861875 1942935 1848189 9476683 2045369 1783315 1861875 1942935 1863189 9496683 5000 5000 0 5000 5000 9491683 12308 12809 13124 14040 14752 67033 12308 12809 13124 14040 14752 67033 2057677 1796124 1874999 1956975 1877941 9563716 0.99250 0.99340 0.00700 0.00610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25383 25383 0 0 LINE OF CREDIT - DUE FROM AFFILIATE 4918010 4918010 DUE TO AFFILIATE 862620 862620 X 1766041 0 1766041 111900 111900 1877941 1641704 0 1641704 111900 111900 1753604 PART X, LINE 2: NUVHS IS A NON-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELATED STATE PROVISIONS AND AS SUCH IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. INCOME TAX BENEFITS AND/OR LIABILITIES ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. NUVHS HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD. NUVHS BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON NUVHS'S FINANCIAL CONDITION, CHANGES IN NET ASSETS OR CASH FLOWS. ACCORDINGLY, NUVHS HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2020 AND 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP RECLASSIFICATION 111,900. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP RECLASSIFICATION 111,900. 1 SCHOLARSHIPS TO NUVHS, STUDENTS TUITION REDUCTION 430 2365 111900 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, 2020. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE PRESIDENT OF THE SCHOOL IS REVIEWED BY THE BOARD AT THE TIME OF HIRING AND AS NECESSARY THEREAFTER. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED OR REVIEWED BY THE PRESIDENT, INCOORDINATION WITH THE CHANCELLOR. IN BOTH CASES, 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 MAY 2020. 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 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 201269904 PROVIDE ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONS CA 501(C)(3) LINE 12B, II N/A 1 JOHN F KENNEDY UNIVERSITY 100 ELLINWOOD WAY PLEASANT HILL CA 945234817 941610694 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 NATIONAL UNIVERSITY INTERNATIONAL INC 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 453997908 INACTIVE CA 501(C)(3) LINE 2 N/A 1 NATIONAL UNIVERSITY 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 237172306 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 SPECTRUM PACIFIC LEARNING INC 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 453996682 INACTIVE CA 501(C)(3) LINE 10 N/A 1 NORTHCENTRAL UNIVERSITY 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 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 4918010 CASH NATIONAL UNIVERSITY M 1352979 CASH NATIONAL UNIVERSITY P 1702023 CASH NATIONAL UNIVERSITY M 100000 CASH NATIONAL UNIVERSITY (UNDER 50000) A 14752 CASH SYSTEM MANAGEMENT GROUP M 265582 CASH SYSTEM MANAGEMENT GROUP E 862620 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, 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.