2025-08-07T09:56:57-05:00 2024-09-30 410746749 CLIFTONLARSONALLEN LLP 1188 PADRE DRIVE STE 101 SALINAS CA 93901 990 2023-10-01 860702049 SONORAN UNIVERSITY OF HEALTH SCIENCES SONO 4808589100 2140 EAST BROADWAY ROAD TEMPE AZ 85282 EDWARD PODOL CFO 4808589100 2025-08-06 1 1 KIELY HOLCOMB CPA P01430569 8317596300 2025-08-06 2023 2025-03-06 01:10:19Z PAUL MITTMAN ND EDD 2140 EAST BROADWAY ROAD TEMPE AZ 85282 21523977 0 X WWW.SONORAN.EDU X 1991 AZ SONORAN UNIVERSITY OF HEALTH SCIENCES SHAPES A HEALTHIER FUTURE BY SUPPORTING STUDENTS AS THEY TRAIN TO EXCEL AS HEALTHCARE PROFESSIONALS, BY ENHANCING THE HEALTH AND WELLBEING OF OUR PATIENTS AND COMMUNITIES, AND BY DISCOVERING EFFECTIVE TREATMENTS FOR HUMANITY GROUNDED IN THE HEALING POWER OF NATURE. 18 16 382 18 347904 0 2627650 1373831 16921606 18297967 139786 370379 485898 631283 20174940 20673460 202194 534161 0 0 11805909 12306167 0 0 597270 8254027 7823449 20262130 20663777 -87190 9683 27557480 27034423 13308686 12763311 14248794 14271112 X SONORAN UNIVERSITY OF HEALTH SCIENCES SHAPES A HEALTHIER FUTURE BY SUPPORTING STUDENTS AS THEY TRAIN TO EXCEL AS HEALTHCARE PROFESSIONALS, BY ENHANCING THE HEALTH AND WELLBEING OF OUR PATIENTS AND COMMUNITIES, AND BY DISCOVERING EFFECTIVE TREATMENTS FOR HUMANITY GROUNDED IN THE HEALING POWER OF NATURE. 0 0 10939990 254701 16263660 ACADEMIC - THE ORGANIZATION HAS TRADITIONALLY PROVIDED EDUCATIONAL TRAINING TO STUDENTS TO BECOME GENERAL PRACTITIONERS OF NATUROPATHIC MEDICINE. IN APRIL OF 2020, A SECOND DEGREE OFFERING, A MASTER'S OF SCIENCE IN CLINICAL NUTRITION WAS LAUNCHED. AVERAGE ENROLLMENT DURING THE YEAR ENDED SEPTEMBER 30, 2024 WAS 490 STUDENTS. 5656933 279460 2048134 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 7 NATUROPATHIC COMMUNITY CLINICS THROUGHOUT 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 CLINICAL TRAINING OPPORTUNITIES FOR THE ORGANIZATION'S MEDICAL STUDENTS. DURING THE YEAR ENDED SEPTEMBER 30, 2024, THERE WERE OVER 17,000 PATIENT VISITS AT THE ORGANIZATION'S FACILITIES. 1340960 0 0 THE ORGANIZATION CONDUCTS RESEARCH STUDIES OF THE EFFECT THAT PLANT BASED MEDICINES HAS ON VARIOUS HUMAN AND ANIMAL DISEASES. 520260 0 0 THE ORGANIZATION MAINTAINS A LIBRARY FOR THE USE OF THE STUDENTS, FACULTY, AND THE GENERAL PUBLIC. 520260 0 0 18458143 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 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 0 0 0 0 1 773 0 1 382 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 18 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X EDWARD PODOL 4802229244 2140 EAST BROADWAY RD TEMPE AZ 85282 PAUL MITTMAN PRESIDENT/CEO 39.90 0.10 X X 295722 0 50449 JON BENNINGER BA CHAIR 1.00 0.00 X X 0 0 0 FRAN TOWEY VICE CHAIR 1.00 0.00 X X 0 0 0 AARON E BARTZ TRUSTEE 1.00 0.00 X 0 0 0 DANICA CULLINS BA TRUSTEE 1.00 0.00 X 0 0 0 DEVONTE CUMMINGS BS TRUSTEE 1.00 0.00 X 0 0 0 AMY DOYLE BS TRUSTEE 1.00 0.00 X 0 0 0 ADALIZ GIMENEZ MBA TRUSTEE 1.00 0.00 X 0 0 0 DAVID P FRIDOVICH MA TRUSTEE 1.00 0.00 X 0 0 0 DAVID JAMES STUDENT TRUSTEE 1.00 0.00 X 14214 0 0 SCHUYLER W LININGER JR TRUSTEE 1.00 0.00 X 0 0 0 REND AL-MONDHIRY TRUSTEE 1.00 0.00 X 0 0 0 ZANDRA O'KEEFE CPA TRUSTEE 1.00 0.00 X 0 0 0 DHARTI PATEL FACULTY TRUSTEE 1.00 0.00 X 0 0 0 DUANE ROEN PHD TRUSTEE 1.00 0.00 X 0 0 0 KANTHA SHELKE TRUSTEE 1.00 0.00 X 0 0 0 ANDREA SULLIVAN TRUSTEE 1.00 0.00 X 0 0 0 WILL WEST MBA TRUSTEE 1.00 0.00 X 0 0 0 EDWARD PODOL VP FINANCE & ADMINISTRATION 39.90 0.10 X 172847 0 39506 GARRETT THOMPSON VP OF ACADEMIC AFFAIRS 40.00 0.00 X 180724 0 53878 MELISSA WINQUIST VP OF STUDENT AFFAIRS 40.00 0.00 X 170480 0 49614 PAUL COLLINS SR. DIRECTOR OF IT 40.00 0.00 X 157884 0 44939 GENA KADAR DEAN, COL. OF NUTR/SCH. OF MNTL HLTH 40.00 0.00 X 148832 0 33091 KLEE BETHEL SENIOR STAFF PHYSICIAN 40.00 0.00 X 134791 0 30000 ELIZABETH RICE ND FACULTY TRUSTEE THRU 3/23-FORMER 40.00 0.00 X 93263 0 6242 1368757 0 307719 15 1 1 0 ELSMERE EDUCATON 90 MADISON STREET SUITE 602 DENVER CO 80206 STUDENT MANAGEMENT SERVICES 1343649 KUNZ JANITORIAL PO BOX 10343 PHOENIX AZ 85064 JANITORIAL SERVICES 288373 CLIFTONLARSONALLEN LLP PO BOX 31001-2433 PASADENA CA 91110 AUDIT AND TAX SERVICES 158409 JENZABAR PO BOX 845588 BOSTON MA 02284 SOFTWARE SERVICE 140898 WYNGATE CONSULTING 700 E TAFT AVE UNIT 20 ORANGE CA 92865 RESEARCH INSTITUTE'S BUSINESS DEVELOPMEN 134640 8 1373831 143769 1373831 TUITION AND FEES 611310 16263660 16263660 PATIENT SERVICES 621400 1686403 1686403 RESEARCH 541700 341209 341209 IT 611420 6695 6695 18297967 369883 369883 201332 0 201332 201332 201332 388017 387521 496 496 496 824727 462996 361731 361731 MISCELLANEOUS INCOME 900099 68220 68220 68220 20673460 18311794 347904 639931 534161 534161 529165 197788 261229 70148 10046947 9513600 216528 316819 -58501 -51569 -4159 -2773 1016503 968326 18379 29798 772053 712335 31867 27851 66618 66618 552 552 1776265 1636752 94270 45243 696328 696328 85837 69267 12290 4280 1137276 1093862 31852 11562 154992 135964 10935 8093 389101 367527 16554 5020 1167202 1079914 52494 34794 338893 280212 51902 6779 DUES AND LICENSING FEES 1075550 1005545 36313 33692 LAB AND MEDICAL SUPPLIE 768529 760215 2974 5340 FEES AND CHARGES 156865 154244 1997 624 BAD DEBT EXPENSE 9441 9441 20663777 18458143 1608364 597270 212211 462636 2260195 1528280 3118371 3185866 102663 99419 179591 163073 366186 616844 30943736 12211270 19125304 18732466 1224581 1532425 309060 235824 659318 477590 27557480 27034423 1293074 1020832 109209 480799 11245141 10807027 661262 454653 13308686 12763311 X 10650331 9778718 3598463 4492394 14248794 14271112 27557480 27034423 9683 12635 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2589949 648470 153821 24700 3367540 1010816 1559871 23262 4000 2589949 243785 831935 -58904 6000 1010816 116717 105000 22068 243785 72898 30000 13819 116717 0.03590 0.96410 0.00000 1 0 2582864 2582864 22435679 7482675 14953004 4475345 3624847 850498 1449848 1103748 346100 18732466 ARIZONA COMMUNITY FOUNDATION POOLED FUND 1532425 F 1532425 LEASE LIABILITY - FINANCING 448816 LEASE LIABILITY - OPERATING 5837 454653 X 20629185 12635 9500 574303 596438 20032747 552 640161 640713 20673460 20608451 9500 469887 479387 20129064 552 534161 534713 20663777 PART V, LINE 4: THE UNIVERSITY'S NET ASSETS WITH DONOR RESTRICTIONS INVESTED IN PERPETUITY CONSIST OF NINE DONOR RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR THE PURPOSE OF FURTHERING THE UNIVERSITY'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 UNIVERSITY WAS INCORPORATED UNDER THE LAWS OF THE STATE OF ARIZONA AS A NONPROFIT ORGANIZATION. THE UNIVERSITY IS EXEMPT FROM FEDERAL AND ARIZONA INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3). INCOME CONSIDERED UNRELATED TO THE UNIVERSITY'S EXEMPT PURPOSES IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE UNIVERSITY UTILIZES THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE UNIVERSITY CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 462,996. SAGE FOUNDATION REVENUE 111,307. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS MOVED TO EXPENSES 254,701. SAGE FOUNDATION CONTRIBUTION 106,000. PATIENT SERVICES DISCOUNTS 279,460. PART XII, LINE 2D - OTHER ADJUSTMENTS: SAGE FOUNDATION EXPENSES 6,891. COGS 462,996. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS MOVED TO EXPENSES 254,701. PATIENT SERVICES DISCOUNTS 279,460. 1 1 0 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 HTTPS://WWW.SONORAN.EDU/STUDENT-LIFE/STUDENT-CONSUMER-INFORMAT ION/ SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FEDERAL FUNDS FROM THE FEDERAL FAMILY EDUCATION LOANS GRANT. THESE FUNDS ARE USED IN GRANTING MONEY TO STUDENTS. 1 SCHOLARSHIPS 57 254701 N/A N/A PATIENT SERVICES DISCOUNTS 582 279460 N/A N/A PART I, LINE 2: SONORAN UNIVERSITY OF HEALTH SCIENCES AWARDS SCHOLARSHIPS BASED ON MERIT, NEED AND ESSAY TO NEW AND CONTINUING STUDENTS. SCHOLARSHIP AWARDS ARE FUNDED BY INSTITUTIONAL FUNDRAISING EFFORTS, ALL AWARDS EMBODY SONORAN UNIVERSITY'S MISSION AND CORE VALUES. THE ENROLLMENT MANAGEMENT EXECUTIVE SERVES AS THE SCHOLARSHIP REVIEW COMMITTEE IN REVIEWING AND DETERMINING THE AWARDS. NEED BASED SCHOLARSHIPS ARE BASED ON THE COMPLETION OF THE FEDERAL APPLICATION FOR FEDERAL STUDENT AID (FAFSA). MERIT BASED SCHOLARSHIPS ARE DETERMINED BY REWARDING STUDENTS WHO HAVE ACHIEVED HIGH ACADEMIC SUCCESS. ESSAY BASED SCHOLARSHIPS ARE BASED ON APPLICANTS IDENTIFYING HOW A SCHOLARSHIP AWARD WOULD AID THEM IN REACHING THEIR ACADEMIC AND PROFESSIONAL GOALS. AS STATED IN THE ORGANIZATION'S COURSE CATALOG, SONORAN UNIVERSITY 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 ADMISSIONS POLICIES, FINANCIAL AID, EMPLOYMENT OR ANY OTHER PROGRAM OR ACTIVITY. THIS STATEMENT APPLIES TO THE AWARDING OF SONORAN UNIVERSITY SCHOLARSHIPS. X X X X 0 1 0 0 0 0 0 1 0 PAUL MITTMAN PRESIDENT/CEO 280722 0 15000 0 0 0 0 0 50449 0 346171 0 0 0 GARRETT THOMPSON VP OF ACADEMIC AFFAIRS 180724 0 0 0 0 0 0 0 53878 0 234602 0 0 0 MELISSA WINQUIST VP OF STUDENT AFFAIRS 170480 0 0 0 0 0 0 0 49614 0 220094 0 0 0 EDWARD PODOL VP FINANCE & ADMINISTRATION 172847 0 0 0 0 0 0 0 39506 0 212353 0 0 0 PAUL COLLINS SR. DIRECTOR OF IT 157884 0 0 0 0 0 0 0 44939 0 202823 0 0 0 GENA KADAR DEAN, COL. OF NUTR/SCH. OF MNTL HLTH 140986 0 0 0 7846 0 0 0 33091 0 181923 0 0 0 KLEE BETHEL SENIOR STAFF PHYSICIAN 48000 0 0 0 86791 0 0 0 30000 0 164791 0 0 0 ELIZABETH RICE ND FACULTY TRUSTEE THRU 3/23-FORMER 67412 0 0 0 25851 0 0 0 6242 0 99505 0 0 0 PART I, LINE 4B DURING 2016, THE UNIVERSITY 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 UNIVERSITY CONTRIBUTE $10,000 ON BEHALF OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER. IN FY24, THE UNIVERSITY DID NOT MAKE ANY CONTRIBUTION 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 THE INDUSTRIAL AUTHORITY OF THE COUNTY OF MARICOPA 860445263 NONEAVAIL 2017-06-20 14120233 REFUND 2013A & 2013C BONDS 0 0 0 A 3312715 14120233 14120233 2017 1 0 1 1 A 0 0 0 0 0.03700 0.03700 0 0 1 A 0 0 1 0 1 0 0 0 1 A 1 LAURA MITTMAN SPOUSE OF PRESIDENT/CEO 39346 EMPLOYEE OF THE COLLEGE - GIFT OFFICER 0 X 8728 FMV X 1 20816 FMV X 1 252 FMV X 7 113838 FMV X GIFT CARDS 1 135 FMV 0 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS FORM 990, PART VI, SECTION A, LINE 1A 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 BOARD OF TRUSTEES 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 SONORAN'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 TRUSTEES MEETS TO REVIEW PERFORMANCE AND COMPENSATION AND BASES PAYMENTS ON PEER SCHOOLS AND OTHER SIMILAR SIZED NON-PROFITS. THE DECISION IS THEN DOCUMENTED AND INCLUDED IN THE PRESIDENT/CEO'S PERSONNEL FILE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. 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 XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.