2020-05-03T23:27:42-05:00 2019-06-30 Grant Thornton LLP 515 S Flower Street 7th Floor LOS ANGELES CA 90071 990 2018-07-01 953127273 Western University of Health Sciences % KEVIN SHAW WEST 9096236116 309 E Second Street Pomona CA 917661854 KEVIN SHAW CFO/TREASURER 9096236116 2020-05-01 true Qi Wen Liang P01270238 2136271717 2020-05-01 69.26.151.161 95361120201245000000 2020-05-03 P 85285106D67D06EDFF820F5FFC2BA856D01BFB4B 85285106D67D06EDFF820F5FFC2BA856D01BFB4B 2018 2021-01-29 14:40:06Z Daniel Wilson 309 E Second Street Pomona CA 917661854 698668359 false X www.westernu.edu X 1977 CA TO PRODUCE, IN A HUMANISTIC TRADITION, HEALTH CARE PROFESSIONALS AND BIOMEDICAL KNOWLEDGE THAT WILL ENHANCE AND EXTEND THE QUALITY OF LIFE IN OUR COMMUNITIES. 13 13 1478 1856 69652 54675 7961164 7925299 196730605 203998587 3703537 5619413 4160247 3040394 212555553 220583693 4174253 4457325 0 0 125492762 131750840 0 0 3222316 64125316 65747592 193792331 201955757 18763222 18627936 373940890 394781662 203860107 210604279 170080783 184177383 TO PRODUCE, IN A HUMANISTIC TRADITION, HEALTH CARE PROFESSIONALS AND BIOMEDICAL KNOWLEDGE THAT WILL ENHANCE AND EXTEND THE QUALITY OF LIFE IN OUR COMMUNITIES. false false 152366386 4457325 194394221 WESTERN UNIVERSITY OF HEALTH SCIENCES IS AMONG THE LARGEST GRADUATE UNIVERSITIES FOR THE HEALTH PROFESSIONS IN THE WESTERN UNITED STATES. WESTERNU CONFERS DEGREES FOR PHYSICIANS, PHARMACISTS, NURSES, PHYSICIAN ASSISTANTS, PHYSICAL THERAPISTS, VETERINARIANS, DENTISTS, PODIATRISTS, OPTOMETRISTS, AND RESEARCHERS. 19014356 0 10884683 WESTERNU HEALTH CLINICS WAS FOUNDED BY WESTERN UNIVERSITY OF HEALTH SCIENCES IN 2008 AS AN ACADEMIC MEDICAL CENTER. AS A TEACHING FACILITY, WESTERNU HEALTH SERVES RESIDENTS AS WELL AS TEACHING STAFF AND STUDENTS IN SOUTHERN CALIFORNIA AND PORTLAND AREAS. WESTERNU HEALTH WAS ESTABLISHED TO PROVIDE TEACHING, MEDICAL SERVICES AND RESEARCH IN SPECIALTY AREAS INCLUDING EYE CARE, DENTAL CARE, PHARMACY, AND MANY MORE. 171380742 true true false true false false false true false true true true false false true true false true true false false false false false true false false false true true true false false false false false false false false true false true false false false true true true true false false true 1260 0 true 1478 true true true false false false false true true false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CA OR X X KEVIN SHAW 9096236116 309 EAST SECOND STREET Pomona CA 917661854 Richard Bond Chairman 1.0 0.0 X X 0 0 0 Linda Crans Vice Chair 1.0 0.0 X X 0 0 0 Ethan Allen Treasurer 1.0 0.0 X X 0 0 0 John Forbing Secretary 1.0 0.0 X X 0 0 0 David Sadava Member-At-Large 1.0 0.0 X 0 0 0 Gene Barduson Member-At-Large 1.0 0.0 X 0 0 0 Derek Samuel Member-At-Large 1.0 0.0 X 0 0 0 Tony Chan Member-At-Large 1.0 0.0 X 0 0 0 Wen Chang Member-At-Large 1.0 0.0 X 0 0 0 Jeff Heatherington Member-At-Large 1.0 0.0 X 0 0 0 Art Antin Member-at-Large 1.0 0.0 X 0 0 0 Sean P Stanton Member-at-Large 1.0 0.0 X 0 0 0 Elizabeth Zamora Member-at-Large 1.0 0.0 X 0 0 0 Daniel Wilson President 40.0 0.0 X 810559 0 44984 Kevin D Shaw CFO/Treasurer 40.0 0.0 X 363420 0 48931 Gary M Gugelchuk Provost and COO 40.0 0.0 X 483028 0 21567 Philip Pumerantz President 40.0 0.0 X 0 0 0 Paula Crone Dean Comp 40.0 0.0 X 390300 0 31347 Daniel Robinson Dean Pharmacy 40.0 0.0 X 322342 0 26839 Stephen Friedrichsen Dean College of Dentistry 40.0 0.0 X 341577 0 30164 Thomas Fox Senior Vice President 40.0 0.0 X 0 0 0 Phillip Nelson Dean Veterinary Medicine 40.0 0.0 X 325578 0 30459 Diane Abraham VP for University Advancement 40.0 0.0 X 263184 0 26186 Lester Jones Interim Dean - Podiatric 40.0 0.0 X 338042 0 17758 David Baron Vice President 40.0 0.0 X 214964 0 24665 David Connett Vice Dean, Comp/Prof 40.0 0.0 X 371616 0 30012 Steven J Henriksen VP Research/Biotech 40.0 0.0 X 343689 0 32962 Jeffrey Elo Prof. of College of Dental Med 40.0 0.0 X 321800 0 44569 Robert Warren Chief Clinical Integration 40.0 0.0 X 323945 0 20261 Andrew Pumerantz Prof. /Dir. Population Health 40.0 0.0 X 323705 0 21033 5537749 0 451737 337 false true false ARTHUR J GALLAGHER CO PO BOX 742886 LOS ANGELES CA 90074 INSURANCE 1979431 SAMARITAN HEALTH SERVICES INC 3600 NW SAMARITAN DR CORVALLIS OR 97330 LEASE MANAGEMENT 1904251 ABM SERVICES INC 500 S EWING AVE SUITE A ST LOUI MO 63103 CLEANING CREWS 1062468 IMPERIAL SECURITY SERVICE INC 9360 SANTA ANITA AVE SUITE 106 RANCHO CUCAMONGA CA 91730 SECURITY 1013061 URBAN EDGE BUILDER INC 3080 North Civic Center Plaza 100 SCOTTSDALE AZ 85251 construction 941921 98 282120 3999114 3644065 410688 7925299 NET TUITION REVENUE 611710 189480092 189480092 0 0 BOOKSTORE REVENUE 621400 1966117 1966117 0 0 STUDENT FEES 611710 1164789 1164789 0 0 MEDICAL CLINIC REVENUE 621400 10884683 10884683 0 0 STUDENT PARKING 812930 502906 502906 0 0 203998587 4540929 4540929 0 0 1115636 1115636 0 1115636 1115636 478946925 477868441 1078484 1078484 1078484 82575 282120 216225 -133650 -133650 0 0 0 0 0 0 OUTSIDE REVENUES 058633 713410 643758 69652 0 STAFF PARKING 900099 415278 0 0 415278 GAIN ON INVOLUNTARY CONVERSION 900099 293161 0 0 293161 636559 636559 2058408 220583693 205278904 69652 7309838 0 4457325 4457325 0 0 4424364 2524724 1899640 72334 72334 100231776 87225570 11072461 1933745 6869320 5891009 851367 126944 13023926 11170915 1612151 240860 7129120 6114446 883011 131663 0 1580386 561053 1019333 142236 142236 49905 49905 0 275412 275412 7187385 5964906 1161244 61235 791283 546847 231394 13042 2282449 1473032 746084 63333 3028232 2227991 692081 108160 0 10754418 9223762 1332040 198616 3030165 2449215 521406 59544 0 2366181 1832300 491956 41925 4620471 3907695 637033 75743 0 6853880 5810249 932726 110905 1146882 1146882 ROTATIONS EXPENSE 4498240 4498240 0 0 MEDICAL, LAB, AND STUDENT SUPP 4324832 4324832 0 0 REPAIRS & MAINTENANCE 3094514 2711051 349419 34044 COST OF GOODS SOLD 2887043 2887043 0 0 6833678 5456298 1354823 22557 201955757 171380742 27352699 3222316 0 0 5758626 6211070 1718532 1685765 3586873 3234364 0 0 0 0 33580042 33550484 1265714 928386 2227183 2055397 226522297 95453076 133053972 131069221 97738971 113931682 92399722 99391000 0 0 0 0 2611255 2724293 373940890 394781662 27005068 29607598 0 0 33144604 33016992 84654431 82616096 0 0 0 0 0 0 0 0 59056004 65363593 203860107 210604279 X 149503776 163204878 10147386 10120582 10429621 10851923 170080783 184177383 373940890 394781662 X 18627936 500265 406544 -5438145 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true false true 49905 49905 false SCHEDULE C, PART II-B, LINE 1I: THE UNIVERSITY PAID LOBBYING EXPENSES THROUGH MEMBERSHIP DUES OR SERVICES PAID TO OUTSIDE ORGANIZATIONS. THE LOBBYING EXPENSES WERE USED TO EXPAND OSTEOPATHIC AND/OR OTHER MEDICAL AWARENESS. 34900 X false 43205253 5025701 2630892 421743 2092596 48347507 39499389 2327533 3721514 518856 1824327 43205253 36494215 782832 4480594 656416 1601836 39499389 25051136 12764840 712146 543152 1490755 36494215 15493770 10251812 559288 259290 994444 25051136 0.69740 0.20360 0.09900 false false 3005734 6256068 9261802 124342446 33065255 91277191 41781980 20763208 21018772 49168603 39805175 9363428 1967466 1819438 148028 131069221 CERTIFICATE OF DEPOSITS 9830124 F CORPORATE & GOVERNMENT BONDS 89406114 F EQUITIES 38020 F MUTUAL FUNDS 116742 F 99391000 0 FEDERAL STUDENT LOAN FUNDS 39591022 BOND ISSUE SWAP LIABILITY 22856096 LIABILITY ON SPLIT-INTEREST AGREEMENTS 2231217 DEPOSITS FOR AGENCY FUNDS 521094 ACCRUED BOND INTEREST PAYABLE 164164 65363593 X COLLECTIONS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS SCHEDULE D, PART III, LINE 1B(II): WESTERNU HAS RECEIVED DISNEY COLLECTIBLE ITEMS, WHICH ARE MAINTAINED AT ONE OF THEIR CAMPUSES AS PUBLIC DISPLAY ITEMS. INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4: THE INVESTMENT OBJECTIVES FOR THE MANAGEMENT OF ENDOWMENT ASSETS ARE TO MANAGE CONTRIBUTIONS IN A MANNER THAT WILL MAXIMIZE THE BENEFIT INTENDED BY THE DONOR, TO PRODUCE CURRENT INCOME TO SUPPORT THE PROGRAMS OF THE UNIVERSITY, DONOR OBJECTIVES, AND TO ACHIEVE GROWTH OF BOTH PRINCIPAL VALUE AND INCOME OVER TIME SUFFICIENT TO PRESERVE OR INCREASE THE PURCHASING POWER OF THE ASSETS, THUS PROTECTING THE ASSETS AGAINST INFLATION. FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE UNIVERSITY HAS BEEN RECOGNIZED BY THE CALIFORNIA FRANCHISE TAX BOARD AS A UNIVERSITY THAT IS EXEMPT FROM CALIFORNIA FRANCHISE AND INCOME TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS ALSO EXEMPT FROM OREGON INCOME TAXES UNDER THE RELATED STATE PROVISIONS. THE UNIVERSITY HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE UNIVERSITY HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNIVERSITY FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. true true true true true true true false false false false false false false false true false true PUBLICATION OF RACIALLY NON-DISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 3: THE RACIALLY NON-DISCRIMINATORY POLICY IS CLEARLY STATED ON WESTERNU'S WEBSITE IN THE UNIVERSITY CATALOG. RECEIPT OF FINANCIAL AID OR ASSISTANCE FROM GOVERNMENTAL AGENCY SCHEDULE E, PART I, LINE 6A: THE UNIVERSITY RECEIVES STUDENT FINANCIAL AID FUNDS WHICH ARE PASSED THROUGH TO THE STUDENT TO BE USED FOR TUITION AND OTHER QUALIFYING COSTS. THE UNIVERSITY ALSO RECEIVES VARIOUS RESEARCH GRANTS FROM STATE AND FEDERAL AGENCIES TO CONDUCT MEDICAL RESEARCH ACTIVITIES, WHICH ARE WITHIN THE SCOPE OF THEIR EXEMPT PURPOSE. CA OR ATC 284942 218117 66825 113115 25294 38335 EAST WEST 79753 64003 15750 24310 15171 0 364695 282120 82575 137425 25294 53506 216225 -133650 true Scholarships 622 4457325 0 PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES SCHEDULE I, PART I, LINE 2: GRANTS ARE PUT INTO A SEPARATE AND UNIQUE FUND AND THE EXPENDITURES ARE MONITORED AGAINST THE PROPOSAL AND AWARD. WESTERN UNIVERSITY MANAGES AN EXTENSIVE FINANCIAL AID PROGRAM TO ENSURE THAT A HIGHLY QUALIFIED AND DIVERSE POPULATION IS ABLE TO MATRICULATE AND CONTINUE TO GRADUATION. THE ASSISTANCE PROGRAMS TAKE TWO MAJOR FORMS: MERIT SCHOLARSHIPS AND NEED-BASED FINANCIAL AID. THE STUDENT FIRST APPLIES FOR ASSISTANCE, AND THEN BASED ON THE GRANT CRITERIA (FINANCIAL AND ENROLLMENT), THE FINANCIAL AID DEPARTMENT MONITORS THE AMOUNTS GIVEN BY THE GRANT. GRANT AND SCHOLARSHIP AWARD COMMITTEES AWARD THE RECIPIENTS. X X X X true true X X X X X false false false false false false false false false Daniel Wilson President 745404 0 0 0 65155 0 20625 0 24359 0 855543 0 0 0 Kevin D Shaw CFO/Treasurer 361757 0 0 0 1663 0 20625 0 28306 0 412351 0 0 0 Gary M Gugelchuk Provost and COO 479828 0 0 0 3200 0 20625 0 942 0 504595 0 0 0 Philip Pumerantz President 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Paula Crone Dean Comp 389720 0 0 0 580 0 20625 0 10722 0 421647 0 0 0 Daniel Robinson Dean Pharmacy 317151 0 0 0 5191 0 20625 0 6214 0 349181 0 0 0 Stephen Friedrichsen Dean College of Dentistry 338377 0 0 0 3200 0 20625 0 9539 0 371741 0 0 0 Thomas Fox Senior Vice President 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Phillip Nelson Dean Veterinary Medicine 323915 0 0 0 1663 0 20625 0 9834 0 356037 0 0 0 David Connett Vice Dean, Comp/Prof 369953 0 0 0 1663 0 20625 0 9387 0 401628 0 0 0 Steven J Henriksen VP Research/Biotech 340747 0 0 0 2942 0 20625 0 12337 0 376651 0 0 0 Jeffrey Elo Prof. of College of Dental Med 321548 0 0 0 252 0 20625 0 23944 0 366369 0 0 0 Diane Abraham VP for University Advancement 262100 0 0 0 1084 0 19988 0 6198 0 289370 0 0 0 Lester Jones Interim Dean - Podiatric 333063 0 0 0 4979 0 16488 0 1270 0 355800 0 0 0 David Baron Vice President 213301 0 0 0 1663 0 16313 0 8352 0 239629 0 0 0 Robert Warren Chief Clinical Integration 323567 0 0 0 378 0 7733 0 12528 0 344206 0 0 0 Andrew Pumerantz Prof. /Dir. Population Health 322621 0 0 1084 0 20625 0 408 0 344738 0 0 0 QUESTIONS REGARDING COMPENSATION SCHEDULE J, PART I, LINE 1A: TRAVEL FOR COMPANIONS: UNDER CERTAIN CIRCUMSTANCES THE PRESIDENT AND DEANS WILL BE ACCOMPANIED BY THEIR SPOUSES FOR UNIVERSITY ENGAGEMENTS TO PROMOTE CONTRIBUTIONS OR OTHER INSTITUTIONAL ACTIVITIES. THE TRAVEL INCURRED BY THE SPOUSES ARE NOT TAXABLE COMPENSATION. TAX INDENMIFICATION AND GROSS-UP PAYMENTS: DANIEL WILSON RECEIVED A TAX GROSS-UP PAYMENT FOR AN AUTO LEASE, WHICH IS INCLUDED IN COMPENSATION REPORTED ON SCHEDULE J, PART II, COLUMN (B)(III). HOUSING ALLOWANCE: A BOARD APPROVED HOUSING ALLOWANCE WAS PAID AS A TAXABLE BENEFIT TO THE PRESIDENT, WHICH IS INCLUDED IN COMPENSATION REPORTED ON SCHEDULE J, PART II, COLUMN (B)(III). HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE UNIVERSITY WILL PAY FOR SOCIAL CLUB DUES FOR EXECUTIVE MEMBERS TO CONGREGATE AND PROMOTE THE UNIVERSITY'S MISSION WHILE DEVELOPING RELATIONSHIPS THAT CAN FURTHER DEVELOP CONTRIBUTIONS TO THE UNIVERSITY. A CA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 130795LX3 2007-10-17 104900000 SEE PART VI true false false A 0 0 105350895 0 3904806 0 1914207 1648135 0 69450895 28432852 0 2009 true true true true A false false true true false 0.01700 0.01700 false false false true A false false false true true true WELLS FARGO BANK 31.6 true false false 0 false true A true AP Aversano Spouse to Paula Crone 72334 employee compensation false Schedule L, Part IV The employment contract between WesternU and the individual is independent of his family relationship with the interested person of WesternU. All transactions are deemed arms length. X 2 31217 Market Value X Equipment 3 288500 Market Value X Pet Food 2 90971 Market Value false true false NONCASH PROPERTY NOT REPORTED AS REVENUE SCHEUDLE M, PART I, LINE 33: ITEMS OF A DE-MINIMUS AMOUNT OF LESS THAN $10,000, SUCH AS GIFT BASKETS, DOOR PRIZE AWARDS, AND AUCTION ITEMS, ARE NOT REPORTED AS REVENUE. THE EXECUTIVE COMMITTEE PART VI, SECTION A, LINE 1A: THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD AND SUCH OTHER MEMBERS OF THE BOARD AS MAY BE SELECTED AT THE ANNUAL MEETING. BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL EXERCISE THE FULL AUTHORITY OF THE BOARD, EXCEPT THAT IT SHALL NOT HAVE THE AUTHORITY TO DO ANY OF THE FOLLOWING: (A) FILL VACANCIES ON THE BOARD OF TRUSTEES OR ON ANY COMMITTEE OF THE BOARD; (B) FIX COMPENSATION OF THE TRUSTEES FOR SERVING ON THE BOARD OR ON ANY COMMITTEE OF THE BOARD; (C) AMEND OR REPEAL BYLAWS OR ADOPT NEW BYLAWS; (D) AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF TRUSTEES WHICH BY ITS EXPRESS TERMS IS NOT AMENDABLE OR REPEALABLE; (E) APPOINT ANY OTHER COMMITTEES OF THE BOARD OR THE MEMBERS OF THOSE COMMITTEES; (F) APPROVE ANY TRANSACTION IN WHICH THE UNIVERSITY IS A PARTY AND ONE OR MORE TRUSTEES HAVE A MATERIAL FINANCIAL INTEREST; BETWEEN THE UNIVERSITY AND ONE OR MORE OF ITS TRUSTEES; OR BETWEEN THE UNIVERSITY OR ANY PERSON IN WHICH ONE OR MORE OF ITS TRUSTEES HAVE A MATERIAL FINANCIAL INTEREST. IN ADDITION, THE EXECUTIVE COMMITTEE SHALL HAVE THE PRIMARY RESPONSIBILITY FOR IDENTIFYING, RECRUITING AND VETTING POTENTIAL CANDIDATES TO SERVE ON THE BOARD OF TRUSTEES. NOMINATIONS AND OTHER RECOMMENDATIONS MADE BY THE EXECUTIVE COMMITTEE RELATING TO NEW BOARD MEMBERS SHALL BE REFERRED TO THE BOARD OF TRUSTEES FOR ITS CONSIDERATION. FORM 990, PART VI, SECTION B, LINE 11B: THE UNIVERSITY'S PROCESS INVOLVING THE DISTRIBUTION AND REVIEW OF THE FORM 990 IS AS FOLLOWS: THE BOARD OF TRUSTEES HAS RECOGNIZED THE AUDIT COMMITTEE TO REVIEW AND FORMALLY APPROVE THE FORM 990. THE FINAL DRAFT FORM 990 IS DISTRIBUTED TO THE UNIVERSITY'S AUDIT COMMITTEE OF THE BOARD PRIOR TO THEIR MARCH MEETING. A FULL REVIEW OF THE ENTIRE FORM 990 IS REVIEWED AND DISCUSSED WITH EACH BOARD OF TRUSTEE MEMBER THAT SERVES ON AUDIT COMMITTEE OF THE BOARD. AFTER FULL REVIEW AND DISCUSSION OF INFORMATION REFLECTED IN THE FORM 990, THE COMMITTEE ACCEPTS THE DOCUMENT AND APPROVES ITS FILING WITH THE INTERNAL REVENUE SERVICE. THE FORM 990 IS THEN SIGNED BY THE UNIVERSITY'S CHIEF FINANCIAL OFFICER AND ELECTRONICALLY FILED WITH THE INTERNAL REVENUE SERVICE. WHILE THE JUNE 30, 2019 FORM 990 WAS REVIEWED AND ACCEPTED BY THE AUDIT COMMITTEE OF THE BOARD PRIOR TO THE FILING WITH THE INTERNAL REVENUE SERVICE, COPIES OF THE FINAL JUNE 30, 2019 FORM 990 ARE PROVIDED AS INFORMATION TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING. MONITORING AND ENFORCEMENT OF WRITTEN CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C: THE UNIVERSITY MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY ON A CONTINUOUS BASIS THAT INVOLVES CONSIDERATION OF ALL POTENTIAL INTERESTED PERSONS. A COMPREHENSIVE REVIEW AND DISCUSSION OF THE ADOPTED POLICY IS HELD ANNUALLY WITH ALL UNIVERSITY BOARD OF TRUSTEE MEMBERS. AT THIS MEETING, THE UNIVERSITY'S LEGAL COUNSEL REVIEWS IN DETAIL THE CURRENT POLICY TO ASSURE UNDERSTANDING AND COMPLIANCE WITH THE DISCLOSURE PROCESS. BOARD MEMBERS ARE REQUIRED TO SUBMIT NECESSARY DISCLOSURE FORMS INDICATING WHETHER A CONFLICT EXISTS, AND IF YES, ALL RELATED DETAILS INVOLVING THE POTENTIAL CONFLICT. AN INDEPENDENT REVIEW OF THE DISCLOSURE FORMS IS PERFORMED BY THE UNIVERSITY'S LEGAL COUNSEL, AND IF NECESSARY, FOLLOW UP REQUESTS FOR ADDITIONAL INFORMATION IS MADE. THROUGHOUT THE YEAR, AT BOARD OF TRUSTEE MEETINGS, THE UNIVERSITY'S LEGAL COUNSEL MONITORS COMPLIANCE BY REFERENCING THE CONFLICT OF INTEREST POLICY AND COMMUNICATES REQUIRED STEPS TO BE TAKEN IN THE EVENT OF A POTENTIAL CONFLICT OF INTEREST THAT MAY ARISE AT ANY TIME. THIS PROCESS INCLUDES THE UNIVERSITY'S OFFICERS AS WELL. FOR KEY EMPLOYEES, MEETINGS ARE HELD AT THE DEAN'S COUNCIL AND OPERATIONS GROUP LEVEL THAT DISCUSS THE DETAILS OF THE CONFLICT OF INTEREST POLICY (IF ANY) AND THE NECESSARY STEPS TO BE TAKEN TO DISCLOSE AND REPORT ANY POTENTIAL CONFLICTS. FOR POTENTIAL TRANSACTIONS, AGREEMENTS, AND AFFILIATIONS, ETC. THAT MAY INVOLVE ANY UNIVERSITY EMPLOYEE, A THOROUGH REVIEW IS CONDUCTED BY UNIVERSITY'S LEGAL COUNSEL AND OTHER MEMBERS OF EXECUTIVE MANAGEMENT. IN THE EVENT OF ANY POTENTIAL CONFLICT OF INTEREST EXPOSURE, REQUIRED INFORMATION IS REQUESTED AND REVIEWED ON AN INDEPENDENT BASIS. THE INTERESTED PERSON IS EXCUSED FROM PARTICIPATING IN ANY DISCUSSION OR DECISIONS THAT INVOLVE THE OUTCOME OF ANY RELATED TRANSACTIONS. IN ADDITION, DURING THE EMPLOYEE ORIENTATION PROCESS, THE UNIVERSITY REQUIRES ALL NEW EMPLOYEES TO REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. IF ANY POTENTIAL CONFLICTS OF INTERESTS ARE DISCLOSED, A COMPLETE REVIEW OF INFORMATION IS COMPLETED BY UNIVERSITY'S LEGAL COUNSEL TO DETERMINE THE NATURE, IF ANY, OF POTENTIAL FINANCIAL INTERESTS. IF ANY CONFLICT OF INTEREST IS DISCLOSED, THEN DOCUMENTATION IS PREPARED OUTLINING THE NATURE OF THE CONFLICT, DISCUSSIONS ARE HELD WITH THOSE INVOLVED IN THE CONFLICT, STEPS ARE TAKEN TO REMOVE ACTIVITIES CAUSING THE CONFLICT, AND THERE IS FUTURE FOLLOW UP AND MONITORING OF THE POTENTIAL CONFLICT ACTIVITY. DETERMINING COMPENSATION OF PRESIDENT AND KEY EMPLOYEES FORM 990, PART VI, SECTION B, LINES 15A AND 15B: THE ANNUAL DETERMINATION AND APPROVAL OF THE COMPENSATION FOR THE PRESIDENT OF THE UNIVERSITY IS MADE BY THE EXECUTIVE COMMITTEE OF THE BOARD AND THE FULL BOARD OF TRUSTEES. THE UNIVERSITY'S OFFICERS' COMPENSATION IS AUTHORIZED BY THE PRESIDENT AND REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THE KEY EMPLOYEES' COMPENSATION LEVELS ARE DETERMINED BY THEIR RESPECTIVE SUPERVISORS AND REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD. ALTHOUGH THE UNIVERSITY'S BOARD OF TRUSTEES HAS GIVEN FULL AUTHORITY TO THE EXECUTIVE COMMITTEE OF THE BOARD TO REVIEW KEY EMPLOYEE COMPENSATION, A FULL REVIEW OF THESE COMPENSATION LEVELS IS CONDUCTED ANNUALLY PRIOR TO THE EMPLOYEE'S RECEIPT OF APPROVED COMPENSATION. ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE BOARD CONDUCTS A MEETING TO REVIEW PROPOSED COMPENSATION LEVELS FOR THE UNIVERSITY'S PRESIDENT, OFFICERS, AND KEY EMPLOYEES. THIS PROCESS INCLUDES THE HIRING OF AN INDEPENDENT CONSULTANT THAT HAS A COMPREHENSIVE UNDERSTANDING AND ABILITY TO ASSESS REASONABLE COMPENSATION LEVELS FOR HIGHLY COMPENSATED EMPLOYEES IN THE HIGHER EDUCATION INDUSTRY. THE INDEPENDENT CONSULTANT ADVISES THE COMMITTEE ON ISSUES SUCH AS ECONOMIC CONDITIONS, COMPARABLE SALARIES, CHARACTER AND CONDITION OF THE UNIVERSITY, EMPLOYEES' ROLE IN THE UNIVERSITY, PREVAILING RATES OF COMPENSATION FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS, ETC. THE INDEPENDENT REPORT DISCLOSES WHAT IS CONSIDERED REASONABLE COMPENSATION AND MAXIMUM ALLOWABLE COMPENSATION. AFTER A THOROUGH REVIEW AND DISCUSSION OF ALL TYPES OF COMPENSATION AND BENEFITS BEING PROPOSED FOR ALL OFFICERS AND KEY EMPLOYEES, THE COMMITTEE DETERMINES THE REASONABLENESS OF COMPENSATION LEVELS. ONCE IT IS ASSURED THAT THE COMMITTEE IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST AND ARE UNRELATED TO THE SUBJECT EMPLOYEES, AND INFORMATION SUPPORTING THE COMPENSATION DATA IS INDEPENDENT AND APPROPRIATE, THE COMMITTEE FORMALLY APPROVES AND DOCUMENTS ITS DETERMINATION OF THE COMPENSATION AMOUNTS. DOCUMENTATION OF THIS COMMITTEE PROCESS INCLUDES THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE APPROVED. IT ALSO DISCLOSES COMMITTEE MEMBERS PRESENT, AS WELL AS ACTIONS TAKEN BY ANYONE ON THE COMMITTEE IN THE EVENT OF A CONFLICT OF INTEREST. THE INFORMATION AND DECISIONS MADE BY THE COMMITTEE ARE THEN FORWARDED TO THE FULL BOARD OF TRUSTEES FOR ACCEPTANCE AND APPROVAL, AS CONSIDERED NECESSARY. DISCLOSURE OF ORGANIZATIONAL DOCUMENTS TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19: THE CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS ARE POSTED ON THE WEBSITE AND ARE MADE WIDELY AVAILABLE TO THE PUBLIC. THE SCHOOL'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 8 RESTATEMENT OF BEGINNING NET ASSETS DUE TO ASC 606 $406,544 FORM 990, PART XI, LINE 9: THE OTHER CHANGES IN NET ASSETS OR FUND BALANCES IS COMPRISED OF THE FOLLOWING: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS $ 193,696 DIFFERENTIAL IN VALUE OF SWAP CONTRACT $ (5,628,474) ADJUSTMENT TO CONTRIBUTION RECEIVABLE $ (3,367) -------------------- TOTAL $ (5,438,145) ==================== WesternU Center for Clinical and Transla 309 E SECOND STREET POMONA CA 91766 Research CA 0 0 WESTERNU Park Hospital Inc 309 E Second Street Pomona CA 91766 951624418 Investments CA Westernu C Corp 8973 530162 0.83440 true Comp Enterprises Inc 309 E Second Street Pomona CA 91766 954066063 Inactive CA Westernu C Corp 0 0 1.00000 true Charitable Remainder Annuities (12) Prsnl Estate CA Westernu Trust 0 0 true Charitable Remainder Trusts (9) Prsnl Estate CA Westernu Trust 0 0 true WesternU Medical Group LLC 5909 SE 92nd Avenue Portland OR 97266 364899044 Clinic Services OR WesternU Ccorp 66736 28927 1.00000 true false false false false false false false false false false false false false false false true false false false WesternU Medical Group LLC p 139158 Cash SCHEDULE R, PART IV ON JANUARY 31, 2018, PASO ORO VERDE, INC., CEASED TO EXIST.