JOHN F KENNEDY UNIVERSITY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- JOHN F KENNEDY UNIVERSITY (EIN 94-1610694)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-17
- IRS object ID
- 202141379349306444
- Schema version
- 2019v5.2
- 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 D
- Schedule E
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-17T14:53:11-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4747 EXECUTIVE DR SUITE 1300 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941610694 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN F KENNEDY UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 9259693300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ELLINWOOD WAY | AddressLine1Txt |
| City | PLEASANT HILL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94523 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVE C LAWRENCE | PersonNm |
| Person Title | VICE CHANCELLOR, FINANCE | PersonTitleTxt |
| Phone | 9259693300 | PhoneNum |
| Signature | 2021-05-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICIA J MAYER | PreparerPersonNm |
| PTIN | P00188643 | PTIN |
| Phone | 8586271400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVE C LAWRENCE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ELLINWOOD WAY | AddressLine1Txt |
| City | PLEASANT HILL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94523 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $18,517,005 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.JFKU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1964 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS TO PROVIDE ACCESS TO HIGH-QUALITY, INNOVATIVE EDUCATIONAL OPPORTUNITIES THAT INTEGRATE THEORY AND LIFE EXPERIENCE. WE INSPIRE PERSONAL, PROFESSIONAL AND ACADEMIC GROWTH, AND ADVANCE THE WELL-BEING OF OUR DIVERSE LOCAL AND GLOBAL COMMUNITIES. THIS MISSION IS BUILT UPON OUR CORE VALUES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 430 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,095,076 | PYContributionsGrantsAmt |
| CY Contributions Grants | $960,720 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,730,985 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,123,864 | CYProgramServiceRevenueAmt |
| PY Investment Income | $180,336 | PYInvestmentIncomeAmt |
| CY Investment Income | $55,489 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,867,018 | PYOtherRevenueAmt |
| CY Other Revenue | $4,376,932 | CYOtherRevenueAmt |
| PY Total Revenue | $21,873,415 | PYTotalRevenueAmt |
| CY Total Revenue | $18,517,005 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $887,093 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $569,639 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,134,919 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,869,516 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,251,291 | PYOtherExpensesAmt |
| CY Other Expenses | $8,434,248 | CYOtherExpensesAmt |
| PY Total Expenses | $23,273,303 | PYTotalExpensesAmt |
| CY Total Expenses | $17,873,403 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,399,888 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $643,602 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,628,489 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,257,751 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,950,999 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,009,662 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,677,490 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,248,089 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OUR MISSION IS TO PROVIDE ACCESS TO HIGH-QUALITY, INNOVATIVE EDUCATIONAL OPPORTUNITIES THAT INTEGRATE THEORY AND LIFE EXPERIENCE. WE INSPIRE PERSONAL, PROFESSIONAL AND ACADEMIC GROWTH, AND ADVANCE THE WELL-BEING OF OUR DIVERSE LOCAL AND GLOBAL COMMUNITIES. THIS MISSION IS BUILT UPON OUR CORE VALUES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $9,273,413 | ExpenseAmt |
| Grant | $569,639 | GrantAmt |
| Revenue | $13,123,864 | RevenueAmt |
| Desc | WE ARE DEDICATED TO STUDENTS WHO WANT TO CONTINUE THEIR FORMAL EDUCATION, CHART NEW PROFESSIONAL DIRECTIONS AND/OR DERIVE GREATER MEANING FROM THEIR LIVES. WE PROVIDE A LEARNING ENVIRONMENT FOR THOSE SEEKING A TRANSFORMATIVE AND LIFE-ENHANCING EDUCATIONAL EXPERIENCE.OUR COURSES OF STUDY ARE DELIVERED BY OUTSTANDING SCHOLAR-PRACTITIONERS IN A CREATIVE AND CHALLENGING ENVIRONMENT. WE PROMOTE HOLISTIC, INTERDISCIPLINARY, EXPERIMENTIAL LEARNING THAT BALANCES BREADTH AND DEPTH. WE ARE RESPONSIVE TO CHANGING NEEDS OF OUR STUDENTS AND SOCIETYAND INCORPORATE SERVICE TO THE COMMUNITY INTO THE ACADEMIC EXPERIENCE. WE OFFER COURSES OF STUDY IN COUNSELING, MUSEUM STUDIES, LIBERAL STUDIES, MANAGEMENT, AND LAW. WE PROVIDED EDUCATIONAL PROGRAMS AND SERVICES TO OVER 935 STUDENTS THIS YEAR.OUR EDUCATIONAL EXPERIENCE INCORPORATES INTERNSHIPS WHICH OFFERAPPLICATION OF LEARNED TECHNIQUES AND ALLOW OUR STUDENTS TO LEARN ASTHEY WORK. THE STUDENT INTERNS, UNDER SUPERVISION, PROVIDE MENTALHEALTH CARE SERVICES AT LOW COST AT OUR THREE COMMUNITY COUNSELINGCENTERS AND LEGAL SERVICE PROGRAMS TO SENIORS AT NO COST THROUGH OURLEGAL CLINIC FOR ELDERS. FROM FOUR OF OUR LOCATIONS IN THE GREATER BAYAREA, WE PROVIDED MORE THAN 55,000 HOURS OF COUNSELING AND LEGALSERVICES AND 2,000 HOURS OF SERVICE TO CLIENTS IN THE SURROUNDINGCOMMUNITIES. | Desc |
| Total Program Service Expenses | $9,273,413 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | 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 | 157 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 430 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| 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 | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | 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 | 0 | LocalChaptersInd |
| 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHELLE BELLO ASSOCIATE VP FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9259693314 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ELLINWOOD WAY | AddressLine1Txt |
| City | PLEASANT HILL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94523 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| DEAN BARBIERI | ||||||||
| PROVOST (THRU 6/30/19) | 45.00 | Yes (X) | $238,075 | $0 | $19,662 | |||
| THOMAS STEWART | ||||||||
| INTERIM PRESIDENT | 45.00 | $150,000 | $0 | $27,573 | Yes (X) | |||
| DEBRA BEAN | ||||||||
| PRESIDENT, FORMER (THRU 6/30/19) | 45.00 | Yes (X) | $159,438 | $0 | $8,271 | |||
| MATTHEW BRUCE | ||||||||
| VICE PRESIDENT | 45.00 | $126,125 | $0 | $39,848 | Yes (X) | |||
| JAMES MIRR | ||||||||
| CFO (THRU 4/13/20) | 45.00 | $140,000 | $0 | $11,481 | Yes (X) | |||
| KANIOS CHRIS G | ||||||||
| PROFESSOR | 45.00 | $106,645 | $0 | $38,544 | Yes (X) | |||
| PROCHOVNICK ORA | ||||||||
| PROFESSOR (THRU 4/17/20) | 45.00 | $104,419 | $0 | $36,603 | Yes (X) | |||
| ALVIN MCLEAN | ||||||||
| DEAN, PSYCHOLOGY | 45.00 | $109,618 | $0 | $29,790 | Yes (X) | |||
| BANKS JOHN S | ||||||||
| PROFESSOR (THRU 8/23/19) | 45.00 | $110,626 | $0 | $20,570 | Yes (X) | |||
| DR MICHAEL CUNNINGHAM | ||||||||
| CHANCELLOR, TRUSTEE | 45.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| CARLOS RODRIGUEZ | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| DAN PITTARD | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| DAVE LAWRENCE | ||||||||
| CFO, NU SYSTEM | 45.00 | $0 | $0 | $0 | Yes (X) | |||
| DR DONALD KRIPKE | ||||||||
| TRUSTEE (THRU 10/2019) | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| DR E LEE RICE | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| DR ERLINDA MARTINEZ | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| GERALD CZARNECKI | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| HAROLD GREENBERG | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| HIEP QUACH | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| JAY STONE | ||||||||
| TRUSTEE (THRU 10/2019) | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| JEANNE CONNELLY | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| JOANNE PASTULA | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| KIM FOLSOM | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| KIMBERLY MITCHELL | ||||||||
| TRUSTEE (THRU 1/2020) | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| MICHAEL R MCGILL | ||||||||
| CHAIR, TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| MICHELLE BELLO | ||||||||
| ASSISTANT SECRETARY | 45.00 | $0 | $0 | $0 | Yes (X) | |||
| REBECCA HENDERSON | ||||||||
| TRUSTEE (THRU 4/2020) | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| RICHARD CHISHOLM | ||||||||
| TREASURER, TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| RUTHANN HEINRICH | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| STACY ALLISON | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| THOMAS PAGE | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| THOMAS TOPUZES | ||||||||
| SECRETARY, TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| TOM CLEVINGER | ||||||||
| VICE CHAIR, TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| WH KNIGHT JR | ||||||||
| TRUSTEE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,244,946 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $232,342 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | 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 |
|---|---|---|---|---|---|
| TRADE INTERNATIONAL GROUP | |||||
| 1505 ELEVATION ROAD | SAN DIEGO | CA | 92110 | SALES AND MARKETING SERVICES | $3,176,119 |
| SIERRA-CEDAR INC | |||||
| PO BOX 402521 | ATLANTA | GA | 30384 | SOFTWARE HOSTING | $1,425,223 |
| SYSTEM MANAGEMENT GROUP | |||||
| 11355 NORTH | LA JOLLA | CA | 92037 | ADMINISTRATIVE AND BACK OFFICE SERVICES | $1,385,669 |
| ORACLE AMERICA INC | |||||
| PO BOX 44471 | SAN FRANCISCO | CA | 94144 | COMPUTER SOFTWARE | $855,442 |
| ALLIED UNIVERSAL SECURITY SERVICES | |||||
| PO BOX 31001-2374 | PASADENA | CA | 91110 | SECURITY SERVICES | $714,357 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $336,000 | RelatedOrganizationsAmt |
| All Other Contributions | $624,720 | AllOtherContributionsAmt |
| Total Contributions | $960,720 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION & FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $13,123,864 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,123,864 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,123,864 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,247 | TotalRevenueColumnAmt |
| Exclusion | $51,247 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $959,860 | 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 | $959,860 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $959,860 | TotalRevenueColumnAmt |
| Exclusion | $959,860 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,242 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,242 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,242 | TotalRevenueColumnAmt |
| Exclusion | $4,242 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEBT FORGIVNESS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,247,362 | TotalRevenueColumnAmt |
| Exclusion | $3,247,362 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $169,710 | TotalRevenueColumnAmt |
| Exclusion | $169,710 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,417,072 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,517,005 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,123,864 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,432,421 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569,639 | TotalAmt |
| Program Services | $569,639 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,719 | TotalAmt |
| Management And General | $448,719 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,282,490 | TotalAmt |
| Program Services | $4,903,408 | ProgramServicesAmt |
| Management And General | $1,379,082 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $281,422 | TotalAmt |
| Program Services | $214,527 | ProgramServicesAmt |
| Management And General | $66,895 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,247,317 | TotalAmt |
| Program Services | $866,786 | ProgramServicesAmt |
| Management And General | $380,531 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $609,568 | TotalAmt |
| Program Services | $253,781 | ProgramServicesAmt |
| Management And General | $355,787 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,107 | TotalAmt |
| Management And General | $81,107 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,400 | TotalAmt |
| Management And General | $109,400 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,598 | TotalAmt |
| Management And General | $15,598 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,619,459 | TotalAmt |
| Program Services | $753,540 | ProgramServicesAmt |
| Management And General | $865,919 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $945,341 | TotalAmt |
| Program Services | $393,572 | ProgramServicesAmt |
| Management And General | $551,769 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,932 | TotalAmt |
| Program Services | $129,866 | ProgramServicesAmt |
| Management And General | $182,066 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,164 | TotalAmt |
| Program Services | $82,085 | ProgramServicesAmt |
| Management And General | $115,079 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $506,928 | TotalAmt |
| Program Services | $18,910 | ProgramServicesAmt |
| Management And General | $488,018 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,558 | TotalAmt |
| Program Services | $131,792 | ProgramServicesAmt |
| Management And General | $184,766 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $682 | TotalAmt |
| Program Services | $284 | ProgramServicesAmt |
| Management And General | $398 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,886 | TotalAmt |
| Program Services | $141,088 | ProgramServicesAmt |
| Management And General | $197,798 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $999,997 | TotalAmt |
| Program Services | $416,327 | ProgramServicesAmt |
| Management And General | $583,670 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,315,826 | TotalAmt |
| Program Services | $190,795 | ProgramServicesAmt |
| Management And General | $1,125,031 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| OTHER EQUIPMENT | $974,885 | $974,885 | |
| BOOKS & SUBSCRIPTIONS ( | $307,525 | $179,494 | $128,031 |
| REPAIRS & MAINTENANCE | $223,253 | $214,925 | $8,328 |
| FEES | $110,843 | $64,696 | $46,147 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,864 | TotalAmt |
| Program Services | $24,507 | ProgramServicesAmt |
| Management And General | $34,357 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,873,403 | TotalAmt |
| Program Services | $9,273,413 | ProgramServicesAmt |
| Management And General | $8,599,990 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,475 | BOYAmt |
| EOY | $1,475 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,929,590 | BOYAmt |
| EOY | $2,423,838 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,392,492 | BOYAmt |
| EOY | $838,238 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,763 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,748 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,649,251 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,167,745 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,494,184 | BOYAmt |
| EOY | $11,481,506 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,465,237 | BOYAmt |
| EOY | $6,512,694 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,628,489 | BOYAmt |
| EOY | $21,257,751 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $708,068 | BOYAmt |
| EOY | $738,754 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,457 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $776,267 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,384,207 | BOYAmt |
| EOY | $19,270,908 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,950,999 | BOYAmt |
| EOY | $20,009,662 | 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 | $3,209,416 | BOYAmt |
| EOY | -$3,033,976 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,468,074 | BOYAmt |
| EOY | $4,282,065 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,677,490 | BOYAmt |
| EOY | $1,248,089 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,628,489 | BOYAmt |
| EOY | $21,257,751 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $643,602 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,306,913 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$5,766,090 | 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| 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 |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 25000.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 20.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $2,500 | ExpensesIncurredEnforcementAmt |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,465,237 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $47,457 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $6,512,694 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,180,717 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $284,520 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $6,465,237 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,679,999 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $500,718 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $6,180,717 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,744,144 | BeginningYearBalanceAmt |
| Contributions | $300,000 | ContributionsAmt |
| Investment Earnings Or Losses | $635,855 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,679,999 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,895,664 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$151,520 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,744,144 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.29510 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.35890 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.34600 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $4,688,317 | InvestmentCostOrOtherBasisAmt |
| Book Value | $4,688,317 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,793,189 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,074,007 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,074,007 | DepreciationAmt |
| Book Value | $6,793,189 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $792,538 | OtherCostOrOtherBasisAmt |
| Depreciation | $792,538 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,271,188 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,271,188 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,364,012 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,364,012 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,481,506 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATES | $5,365,560 |
| NOTE PAYABLE TO AFFILIATE | $11,637,500 |
| ESTIMATED LIQUIDATION AND OPERATING COSTS NET OF ESTIMATED RECEIPTS | $2,267,848 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $19,270,908 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $16,624,855 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,306,913 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$1,306,913 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,931,768 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $15,598 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $569,639 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $585,237 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $18,517,005 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,288,166 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,288,166 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $15,598 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $569,639 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $585,237 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $17,873,403 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | ALL COSTS RELATED TO MAINTENANCE OF EASEMENT REFLECTED IN THE FINANCIAL STATEMENTS ARE OPERATING COSTS. THE UNIVERSITY PROVIDES REGULAR LANDSCAPE MAINTENANCE FOR PUBLIC ACCESS PORTION OF THE PROPERTY. |
| PART III, LINE 4: | VARIOUS PAINTINGS AND SCULPTURES ON PUBLIC DISPLAY. |
| PART V, LINE 4: | ENDOWMENT INCLUDES BOTH DONOR RESTRICTED AND BOARD DESIGNATED FUNDS. DONOR RESTRICTED FUNDS ARE USED AS PER DONOR INSTRUCTIONS WITH USES PREDOMINATELY FOR SCHOLARSHIPS AND GENERAL AWARDS. |
| PART X, LINE 2: | JFKU 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. THERE IS NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED JUNE 30, 2020. AS SUCH, 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. JFKU HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD. JFKU 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 JFKU'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, JFKU DOES NOT HAVE ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2020. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 569,639. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 569,639. |
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 | ADVERTISING PLACED IN MEDIA AND ON NU EXTERNAL FACING WEBSITE GENERALLY CONTAIN THE FOLLOWING STATEMENT: ADMISSION IS OPEN TO QUALIFIED APPLICANTS WITHOUT REGARD TO RACE, RELIGION, SEX, AGE, PHYSICAL DISABILITY, OR ETHNIC ORIGIN. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES FEDERAL FINANCIAL AID ASSISTANCE FOR STUDENTS IN THE FORM OF PERKINS LOAN FUNDS AND PELL AND SEOG GRANTS. THE UNIVERSITY IS REQUIRED TO PROVIDE 25% OF THE FUNDS AVAILABLE TO STUDENTS FOR THE SEOG PROGRAM. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS TO JFK STUDENTS, TUITION REDUCTION | GrantTypeTxt |
| Recipient | 650 | RecipientCnt |
| Non Cash Assistance | $569,639 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION IS REDUCED BY THE AMOUNT OF INDIVIDUAL SCHOLARSHIPS AWARDED TO STUDENTS. | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | JOHN F KENNEDY UNIVERSITY IDENTIFIES ELIGIBLE GRANTEES AS PER REGULATIONS FOR EDUCATIONAL PURPOSES AND COMMUNITY SERVICES. GRANT FUNDS AND GRANTEES ARE MONITORED AS APPROPRIATE PER REGULATIONS THROUGH PERIODIC AND ANNUAL REPORTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DEAN BARBIERI | ||||||||||||||
| PROVOST (THRU 6/30/19) | $100,000 | $0 | $0 | $0 | $138,075 | $0 | $8,750 | $0 | $10,912 | $0 | $257,737 | $0 | $0 | $0 |
| THOMAS STEWART | ||||||||||||||
| INTERIM PRESIDENT | $150,000 | $0 | $0 | $0 | $0 | $0 | $10,500 | $0 | $17,073 | $0 | $177,573 | $0 | $0 | $0 |
| DEBRA BEAN | ||||||||||||||
| PRESIDENT, FORMER (THRU 6/30/19) | $141,438 | $0 | $0 | $0 | $18,000 | $0 | $6,018 | $0 | $2,253 | $0 | $167,709 | $0 | $0 | $0 |
| MATTHEW BRUCE | ||||||||||||||
| VICE PRESIDENT | $126,125 | $0 | $0 | $0 | $0 | $0 | $8,873 | $0 | $30,975 | $0 | $165,973 | $0 | $0 | $0 |
| JAMES MIRR | ||||||||||||||
| CFO (THRU 4/13/20) | $140,000 | $0 | $0 | $0 | $0 | $0 | $9,800 | $0 | $1,681 | $0 | $151,481 | $0 | $0 | $0 |
| KANIOS CHRIS G | ||||||||||||||
| PROFESSOR | $106,645 | $0 | $0 | $0 | $0 | $0 | $7,570 | $0 | $30,974 | $0 | $145,189 | $0 | $0 | $0 |
| PROCHOVNICK ORA | ||||||||||||||
| PROFESSOR (THRU 4/17/20) | $104,419 | $0 | $0 | $0 | $0 | $0 | $7,309 | $0 | $29,294 | $0 | $141,022 | $0 | $0 | $0 |
| ALVIN MCLEAN | ||||||||||||||
| DEAN, PSYCHOLOGY | $109,618 | $0 | $0 | $0 | $0 | $0 | $8,430 | $0 | $21,360 | $0 | $139,408 | $0 | $0 | $0 |
| BANKS JOHN S | ||||||||||||||
| PROFESSOR (THRU 8/23/19) | $55,073 | $0 | $0 | $0 | $55,553 | $0 | $6,180 | $0 | $14,390 | $0 | $131,196 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | FIRST CLASS TRAVEL IS MADE AVAILABLE TO BOARD MEMBERS IF THE FLIGHT IS OVER 3 HOURS. THIS IS NOT INCLUDED AS TAXABLE INCOME TO SUCH BOARD MEMBERS IF UTILIZED. HOUSING ALLOWANCE IS PROVIDED TO THE PRESIDENT AND TREATED AS A TAXABLE BENEFIT. |
| PART I, LINE 4A | DEBRA BEAN, PROVOST, RECEIVED SEVERANCE PAYMENT OF $138,075 DURING 2019. JOHN S BANKS, PROFESSOR, RECEIVED SEVERANCE PAYMENT OF $55,553 DURING 2019. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | IN APRIL 2020, THE BOARD OF TRUSTEES APPROVED THE ADMINISTRATIVE RELOCATION OF JFKU'S EDUCATIONAL OPERATIONS AND A PLAN OF LIQUIDATION. AS SUCH, EFFECTIVE DECEMBER 31, 2020, JFKU WILL CLOSE AND THE TRANSFER ITS EDUCATIONAL PROGRAMS TO AFFILIATED ENTITIES, PENDING ACCREDITOR APPROVAL. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS OF THE ORGANIZATION WERE AMENDED DURING THE REPORTING YEAR. |
| 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 UNIVERSITY 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, IN COORDINATION 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 JUNE 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. |
| FORM 990, PART XI, LINE 9: | CHANGE TO FAIR VALUE OF ACCOUNTS RECIEVABLE -2,255,338. ESTIMATED LIQUIDATING/OPERATING COSTS IN EXCESS OF OPERATING RECEIPTS -3,510,752. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SYSTEM MANAGEMENT GROUP | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 201269904 | PROVIDES ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONS | CA | 501(C)(3) | LINE 12B, II | N/A | Yes (1) |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 562438569 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 10 | N/A | Yes (1) |
| NORTHCENTRAL UNIVERSITY | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 900171867 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 10 | N/A | Yes (1) |
| SPECTRUM PACIFIC LEARNING INC | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 453996682 | INACTIVE | CA | 501(C)(3) | LINE 10 | N/A | Yes (1) |
| NATIONAL UNIVERSITY INTERNATIONAL INC | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 453997908 | INACTIVE | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| NATIONAL UNIVERSITY | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 237172306 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| CITY UNIVERSITY OF SEATTLE | ||||||||||
| 521 WALL STREET NO 100 | SEATTLE | WA | 98121 | 237421224 | EDUCATIONAL INSTITUTION | WA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | 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 | Yes (1) | 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 | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | 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 (11 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NATIONAL UNIVERSITY | ||
| J | $926,000 | CASH |
| NATIONAL UNIVERSITY | ||
| M | $8,918,033 | CASH |
| NATIONAL UNIVERSITY | ||
| Q | $7,746,185 | CASH |
| NATIONAL UNIVERSITY | ||
| E | $11,637,500 | LOAN |
| NATIONAL UNIVERSITY | ||
| E | $4,602,197 | CASH |
| NATIONAL UNIVERSITY | ||
| S | $3,247,000 | CASH |
| NORTHCENTRAL UNIVERSITY | ||
| D | $4,318 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| R | $549,034 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| E | $763,363 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| M | $999,997 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| C | $336,000 | CASH |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, RELATED ORGANIZATIONS: | FormAndLineReferenceDesc |
| Explanation | 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 NUS. IN ADDITION, THE NUS AUDIT FIRM PREPARES A SET OF "COMBINED NOT "CONSOLIDATED" AUDITED FINANCIAL STATEMENTS THAT INCLUDE THE SIX 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. | ExplanationTxt |