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 237172306 NATIONAL UNIVERSITY NATI 8586428100 11355 NORTH TORREY PINES ROAD LA JOLLA CA 920371013 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 920371013 586833561 0 X WWW.NU.EDU X 1971 CA NATIONAL UNIVERSITY IS A POST SECONDARY LEVEL EDUCATIONAL INSTITUTION. 19 18 3265 18 -1616448 0 14342460 310299340 225524744 233195638 19931556 6890654 -777331 92977 259021429 550478609 19131407 16506860 0 0 118376959 124455549 0 0 0 111732367 100638891 249240733 241601300 9780696 308877309 977804219 1273278667 155633265 133721377 822170954 1139557290 THE ORGANIZATIONS MISSION IS TO MEET THE CHANGING NEEDS OF DIVERSE LEARNERS WITHIN OUR NATION AND AROUND THE GLOBE. SEE SCHEDULE O. 0 0 174923806 16506860 233195638 NATIONAL UNIVERSITY ("NU") IS A NOT-FOR-PROFIT UNIVERSITY, HEADQUARTERED IN LA JOLLA, CALIFORNIA, FOUNDED IN 1971 TO SERVE THE NEEDS OF A DIVERSE GROUP OF STUDENTS. NU PROVIDES INNOVATIVE, CHALLENGING, ACCESSIBLE DEGREE OPPORTUNITIES TO MID-CAREER ADULTS, WOMEN RE-ENTERING THE WORKFORCE, MILITARY PERSONNEL, AND CULTURAL AND ETHNIC MINORITY GROUPS. NU IS ACCREDITED BY THE ACCREDITING COMMISSION FOR SENIOR COLLEGES AND UNIVERSITIES OF THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES. 174923806 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 1 0 0 0 1 1 1 1 0 0 1 642 0 1 3265 1 1 1 1 OC 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 VC FINANCE 8586428636 11355 NORTH TORREY PINES ROAD LA JOLLA CA 920371011 X DR DAVID ANDREWS PRESIDENT 45.00 X 572394 0 46931 GANGARAM SINGH PROVOST 45.00 X 327000 0 53745 DAN DONALDSON THRU 63019 DEAN, SOPS 45.00 X 295443 0 13545 JOHN CICERO ASSOC PROVOST 45.00 X 226091 0 40571 NANCY ROHLAND EVP 45.00 X 253659 0 0 JUDY MANTLE DEAN, SCOE 45.00 X 218116 0 26802 GLORIA MCNEAL DEAN, SHHS 45.00 X 197600 0 32649 CAROL RICHARDSON DEAN, COLS 45.00 X 193047 0 34582 JONATHON CHILLAS AVP, DATA OPS 45.00 X 175000 0 46395 LOUIS CRUZ AVP, SAN DIEGO 45.00 X 164302 0 49754 JOHN HOEY VICE PROVOST 45.00 X 171963 0 36782 MAGGIE YADEGARPOUR AVP, LOS ANGELES 45.00 X 168497 0 36638 ANNE MARIE SECORD THRU 320 EXEC DIR, LIBRARY 45.00 X 173839 0 24016 MAUREEN O'HARA PROFESSOR 45.00 X 163216 0 30380 CARLOS RODRIGUEZ TRUSTEE 3.00 X 0 0 0 DAN PITTARD TRUSTEE 3.00 X 0 0 0 DR DAVE LAWRENCE VC, FINANCE, CFO 10.00 X 0 0 0 DR DONALD KRIPKE TRUSTEE (THRU 10/2019) 3.00 X 0 0 0 DR E LEE RICE CHAIR, TRUSTEE (AS OF 4/2020) 3.00 X X 0 0 0 DR ERLINDA MARTINEZ TRUSTEE 3.00 X 0 0 0 DR MICHAEL CUNNINGHAM CHANCELLOR, TRUSTEE 10.00 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 10/2019) 3.00 X 0 0 0 JEANNE CONNELLY TRUSTEE 3.00 X 0 0 0 JOANNE PASTULA TRUSTEE 3.00 X 0 0 0 KIM FOLSOM TRUSTEE 3.00 X 0 0 0 KIMBERLY MITCHELL TRUSTEE (THRU 1/2020) 3.00 X 0 0 0 MICHAEL R MCGILL TRUSTEE 3.00 X 0 0 0 MICHELLE BELLO AVC, FINANCE, SECRETARY 10.00 X 0 0 0 REBECCA HENDERSON CHAIR. TRUSTEE (THRU 1/2020) 3.00 X 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 3300167 0 472790 173 1 1 0 SYSTEM MANAGEMENT GROUP 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 ADMINISTRATIVE AND BACK OFFICE SERVICES 15399849 GOOGLE INC PO BOX 39000 SAN FRANCISCO CA 94139 SOCIAL MEDIA ADS 14167261 FACEBOOK INC 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 SOCIAL MEDIA ADS 7925281 MICROSOFT ONLINE INC PO BOX 847543 DALLAS TX 752847543 SOFTWARE LICENSES 3298607 MEDIASSOCIATES INC 75 GLEN RD SANDY HOOK CT 06482 MARKETING SERVICES 3104689 79 X 584805 309714535 134866000 310299340 STUDENT TUITION 611710 233195638 233195638 233195638 6991661 6991661 637100 43470 80406 54911 556694 -11441 545253 -11441 556694 36118628 35939384 280251 179244 -280251 -101007 -101007 K-1 PASS-THROUGH 900099 -1605007 -1605007 1152731 1152731 -452276 550478609 233195638 -1616448 8600079 4138351 4138351 12368509 12368509 1891226 1891226 97497168 91731386 5765782 3514738 2311275 1203463 14442290 9257508 5184782 7110127 6538508 571619 1349517 1349517 229845 229845 1942871 1942871 7406338 3753669 3652669 35280997 22615119 12665878 1666750 967777 698973 2251080 1442942 808138 12790577 8198760 4591817 608865 482084 126781 584236 584236 15154 15154 21511568 21511568 5994818 3842678 2152140 BAD DEBT 6069200 3890357 2178843 LIBRARY SUSCRIPTIONS (E 2554677 2554677 382398 245970 136428 241601300 174923806 66677494 0 65473935 46418201 0 134865617 28182371 31263178 6995590 5997986 214480411 145742925 73074189 68737486 162913123 624735754 617925942 341423440 23239069 19837005 977804219 1273278667 18800939 24683028 21210801 26270201 115621525 82768148 155633265 133721377 X 784234857 967040909 37936097 172516381 822170954 1139557290 977804219 1273278667 X 308877309 6904020 1605007 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36577992 1890 308043 90901 36797024 35545885 17851 1558858 544602 36577992 33668324 29712 2765884 918035 35545885 541078687 3380190 71537717 582328270 33668324 557241139 3352848 -18088557 1426743 541078687 0.64550 0.35450 0 0 30549893 2317751 32867644 10101647 46613034 33254053 23460628 37004200 28749372 8254828 54186505 51972029 2214476 33707381 31767471 1939910 68737486 ALTERNATIVE INVESTMENTS 150599500 F PRIVATELY HELD INVESTMENTS 190823940 F 341423440 LOAN TO NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL 4918010 REFUNDABLE PERKINS LOAN PROGRAM 3315921 DEFERRED COMPENSATION 115740 DEFERRED RENT 770222 AMOUNTS HELD ON BEHALF OF OTHERS 73648255 82768148 X 560091824 6904020 15000000 135317 22039337 538052487 12426122 12426122 550478609 242705488 15000000 135317 15135317 227570171 14031129 14031129 241601300 PART V, LINE 4: THE BOARD HAD EARMARKED A PORTION OF NU'S UNRESTRICTED NET ASSETS AS BOARD-DESIGNATED CAPITAL RESERVE FUNDS TO BE INVESTED TO PROVIDE INCOME FOR A LONG BUT UNSPECIFIED PERIOD. THE BOARD-DESIGNATED CAPITAL RESERVE FUNDS, WHICH RESULTED FROM AN INTERNAL DESIGNATION, WERE NOT DONOR-RESTRICTED AND WERE CLASSIFIED AS UNRESTRICTED NET ASSETS. DURING THE YEAR END 6/30/17, THE BOARD RELEASED THE BOARD-DESIGNATED ENDOWMENT FUND FROM THE ENDOWMENT DESIGNATION AND TRANSFERRED THE BALANCE TO THE BOARD DESIGNATED CAPITAL RESERVE FUND. PART X, LINE 2: NU 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 EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME. 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. NU HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE (IRS) AND THE CALIFORNIA FRANCHISE TAX BOARD. NU 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 NU'S FINANCIAL CONDITION, CHANGES IN NET ASSETS, OR CASH FLOWS. ACCORDINGLY, NU 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 2D - OTHER ADJUSTMENTS: FACILITY AND LAB RENTAL EXPENSES 135,317. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN/LOSS ON DISPOSAL OF ASSETS -280,251. MERIT SCHOLARSHIPS 12,368,509. INVESTMENT ADVISORY AND CUSTODIAL FEES 1,942,871. K-1 PASS-THROUGH -1,605,007. PART XII, LINE 2D - OTHER ADJUSTMENTS: FACILITY AND LAB RENTAL EXPENSES 135,317. PART XII, LINE 4B - OTHER ADJUSTMENTS: GAIN/LOSS ON DISPOSAL OF ASSETS -280,251. INVESTMENT ADVISORY AND CUSTODIAL FEES 1,942,871. MERIT SCHOLARSHIPS 12,368,509. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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 SEOG, PELL AND TEACH GRANTS FROM THE UNITED STATES GOVERNMENT AND ALSO PARTICIPATES IN STUDENT LOAN PROGRAMS THROUGH THE DEPARTMENT OF EDUCATION'S DIRECT LENDING AND PERKINS LOAN PROGRAMS. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, INVESTMENT 29119796 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 4 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 24495 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 9 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 205689 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 1 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 4035 SOUTH ASIA 2 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 130740 0 16 0 0 0 16 29484755 0 29484755 1 0 0 1 1 0 PART I, LINE 3: ACCRUAL BASIS METHOD OF ACCOUNTING PART III ACCOUNTING METHOD: 1 SYSTEMS MANAGEMENT GROUP 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 201269904 501 (C) (3) 2638351 OPERATIONS NORTHCENTRAL UNIVERSITY (FKA WESTMED 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 900171867 501 (C) (3) 1000000 OPERATIONS CITY UNIVERSITY OF SEATTLE 521 WALL STREET NO 100 SEATTLE WA 98121 237421224 501 (C) (3) 500000 OPERATIONS 3 VARIOUS SCHOLARSHIPS TO NU STUDENTS 6232 12368509 TUITION DISCOUNTS PART I, LINE 2: NATIONAL UNIVERSITY IDENTIFIES ELIGIBLE GRANTEES RELATED TO EDUCATIONAL AND COMMUNITY PURPOSES. GRANTEES ARE MONITORED AS APPROPRIATE THROUGH PERIODIC REPORTS AND SITE INSPECTIONS. X 1 1 X X X X 1 0 0 0 0 0 0 1 0 DR DAVID ANDREWS PRESIDENT 421950 0 49836 0 100608 0 19600 0 27331 0 619325 0 0 0 GANGARAM SINGH PROVOST 300000 0 27000 0 0 0 19600 0 34145 0 380745 0 0 0 DAN DONALDSON THRU 63019 DEAN, SOPS 90941 0 0 0 204502 0 0 0 13545 0 308988 0 0 0 JOHN CICERO ASSOC PROVOST 218591 0 7500 0 0 0 15826 0 24745 0 266662 0 0 0 NANCY ROHLAND EVP 230659 0 23000 0 0 0 0 0 0 0 253659 0 0 0 JUDY MANTLE DEAN, SCOE 200116 0 18000 0 0 0 15268 0 11534 0 244918 0 0 0 GLORIA MCNEAL DEAN, SHHS 197600 0 0 0 0 0 7904 0 24745 0 230249 0 0 0 CAROL RICHARDSON DEAN, COLS 193047 0 0 0 0 0 13513 0 21069 0 227629 0 0 0 JONATHON CHILLAS AVP, DATA OPS 164000 0 11000 0 0 0 12250 0 34145 0 221395 0 0 0 LOUIS CRUZ AVP, SAN DIEGO 162302 0 2000 0 0 0 11501 0 38253 0 214056 0 0 0 JOHN HOEY VICE PROVOST 157463 0 14500 0 0 0 12037 0 24745 0 208745 0 0 0 MAGGIE YADEGARPOUR AVP, LOS ANGELES 166497 0 2000 0 0 0 11893 0 24745 0 205135 0 0 0 ANNE MARIE SECORD THRU 320 EXEC DIR, LIBRARY 173839 0 0 0 0 0 12169 0 11847 0 197855 0 0 0 MAUREEN O'HARA PROFESSOR 157673 0 0 0 5543 0 9020 0 21360 0 193596 0 0 0 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. PART I, LINE 4A DAN DONALDSON, DEAN SOPS, RECEIVED SEVERANCE PAYMENT OF $181,882 DURING 2019. PART I, LINE 7 OFFICERS AND KEY EMPLOYEES ARE ELIGIBLE FOR BONUSES. BONUSES ARE AWARDED WITHIN A SPECIFIED RANGE IN THE DISCRETION OF THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES AND ARE BASED ON ACHIEVING GOALS. 26226 SCHOLARSHIP REDUCE TUITION MARTHA ANDREWS FAMILY MEMBER OF OFFICER 46336 CONSULTING SERVICES 0 X PLEDGE 1 134866000 DISCOUNTED PLEDGE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE UNIVERSITY CFO, AVC, FINANCE, AND VC, FINANCE REVIEW THE ORGANIZATION'S FORM 990 PRIOR TO SUBMISSION TO THE BOARD OF TRUSTEES FOR THEIR REVIEW. ONCE THE INTERNAL REVIEW IS COMPLETED, THE FORM 990 IS SENT TO THE BOARD OF TRUSTEES FOR THEIR REVIEW. THE BOARD OF TRUSTEES ASKS QUESTIONS TO MANAGEMENT IF THERE ARE ANY AND MANAGEMENT ADDRESSES ANY QUESTIONS POSED TO THEM. AFTER THE BOARD OF TRUSTEES COMPLETES THEIR REVIEW, THE FORM 990 IS FINALIZED AND TIMELY FILED. 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 FOR OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE BOARD (OR ITS COMMITTEE). 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 VII AND SCHEDULE J, PART II: COMPENSATION: RELATED PARTY- ALL COMPENSATION FOR CERTAIN OFFICERS, DIRECTORS, TRUSTEES, KEY MPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES IS ALLOCATED BY SMG TO NUS FFILIATES 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. FORM 990, PART VIII, LINE 1E, GRANTS: GRANTS DESCRIPTION- THE UNIVERSITY RECEIVES SEOG, PELL, SMART, AND ACG GRANTS FROM THE U.S. GOVERNMENT. THESE GRANTS ARE DISBURSED TO A LARGE NUMBER OF STUDENTS. DETAILED LISTS ARE MAINTAINED BY THE UNIVERSITY. FORM 990, PART XI, LINE 9: K-1 PASS-THROUGH 1,605,007. SPECTRUM PACIFIC LEARNING COMPANY 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 237172306 E-LEARNING SOLUTION AND SERVICE PROVIDER CA NATIONAL UNIVERSITY NATIONAL UNIVERSITY INTERNATIONAL 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 237172306 GLOBAL MARKETING AND DISTRIBUTION CHANNEL FOR APPILIATES ONLINE PROGRAMS CA NATIONAL UNIVERSITY 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 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 1 NORTHCENTRAL UNIVERSITY 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 900171867 EDUCATIONAL INSTITUTION CA 501 (C) (3) LINE 10 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 SPECTRUM PACIFIC LEARNING INC 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 453996682 INACTIVE CA 501 (C) (3) LINE 10 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 CITY UNIVERSITY OF SEATTLE 521 WALL STREET 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 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 1 1 1 CITY UNIVERSITY OF SEATTLE B 500000 CASH CITY UNIVERSITY OF SEATTLE Q 1821059 CASH CITY UNIVERSITY OF SEATTLE L 3418626 CASH CITY UNIVERSITY OF SEATTLE D 1379383 CASH CITY UNIVERSITY OF SEATTLE Q 6300000 CASH JOHN F KENNEDY UNIVERSITY L 8918033 CASH JOHN F KENNEDY UNIVERSITY K 926000 CASH JOHN F KENNEDY UNIVERSITY P 7746185 CASH JOHN F KENNEDY UNIVERSITY D 11637500 CASH JOHN F KENNEDY UNIVERSITY A 198000 CASH JOHN F KENNEDY UNIVERSITY R 3247000 CASH JOHN F KENNEDY UNIVERSITY A 362440 CASH JOHN F KENNEDY UNIVERSITY D 4602197 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL L 100000 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL E 4918010 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL L 1352979 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL Q 1702023 CASH NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) L 221690 CASH NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) D 221690 CASH NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) B 1000000 CASH SYSTEM MANAGEMENT GROUP E 3615892 CASH SYSTEM MANAGEMENT GROUP B 2638351 CASH SYSTEM MANAGEMENT GROUP R 148054 CASH SYSTEM MANAGEMENT GROUP M 16017812 CASH SYSTEM MANAGEMENT GROUP M 15000000 CASH SYSTEM MANAGEMENT GROUP D 57205000 CASH SYSTEM MANAGEMENT GROUP D 111475000 CASH SYSTEM MANAGEMENT GROUP S 2534860 CASH SYSTEM MANAGEMENT GROUP R 4829859 CASH SYSTEM MANAGEMENT GROUP Q 41228386 CASH SYSTEM MANAGEMENT GROUP M 31394303 CASH NATIONAL EDUCATION PARTNERS M 290000 CASH NATIONAL EDUCATION PARTNERS E 345000 CASH SCHEDULE R, RELATED ORGANIZATIONS: THE NU SYSTEM (NUS) IS AN ALLIANCE OF EDUCATIONAL INSTITUTIONS, SERVING DIVERSE LEARNERS FROM HIGH SCHOOL TO DOCTORAL PROGRAMS. THE NUS INCLUDES 6 INDEPENDENT NONPROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501 (C) (3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, NORTHCENTRAL UNIVERSITY, JOHN F. KENNEDY UNIVERSITY (WHICH OFFERS DOCTORAL PROGRAMS AS WELL AS A LAW SCHOOL), 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 TAXEXEMPT AFFILIATES IN THE NUS. 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 EIGHT INDEPENDENT NONPROFIT 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.