2020-05-15T18:08:40-05:00 2019-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2018-07-01 237172306 NATIONAL UNIVERSITY NATI 8586428100 11355 NORTH TORREY PINES ROAD LA JOLLA CA 920371013 DAVE C LAWRENCE VICE CHANCELLOR, FINANCE 8586428100 2020-05-15 1 PATRICIA J MAYER P00188643 8586271400 76.93.178.95 2020-05-15 17:51:01 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6B76EF6C5C90AF9682C9A74185CCBCF07F3880A4 2018 2021-01-29 14:40:06Z DAVE C LAWRENCE 11355 NORTH TORREY PINES ROAD LA JOLLA CA 920371013 365734174 0 X WWW.NU.EDU X 1971 CA NATIONAL UNIVERSITY IS A POST SECONDARY LEVEL EDUCATIONAL INSTITUTION. 24 23 3635 0 -1911390 0 1362553 14342460 223687204 225524744 29874065 19931556 -265567 -777331 254658255 259021429 46107819 19131407 0 0 120052805 118376959 0 0 0 117251337 111732367 283411961 249240733 -28753706 9780696 907296672 977804219 109986179 155633265 797310493 822170954 THE ORGANIZATIONS MISSION IS TO MEET THE CHANGING NEEDS OF DIVERSE LEARNERS WITHIN OUR NATION AND AROUND THE GLOBE. SEE SCHEDULE O. 0 0 170808148 19131407 225524744 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. 170808148 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 1 588 0 1 3635 1 1 1 1 OC 0 0 0 0 0 0 0 0 0 0 X 24 23 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 CARLOS RODRIGUEZ TRUSTEE 3.00 X 0 0 0 DAN PITTARD TRUSTEE 3.00 X 0 0 0 DR DONALD KRIPKE VICE CHAIR, TRUSTEE 3.00 X 0 0 0 DR E LEE RICE TRUSTEE 3.00 X 0 0 0 DR ERLINDA MARTINEZ TRUSTEE 3.00 X 0 0 0 DR MICHAEL CUNNINGHAM CHANCELLOR, TRUSTEE 45.00 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 3.00 X 0 0 0 JEANNE CONNELLY SECRETARY, 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 3.00 X 0 0 0 MICHAEL R MCGILL TRUSTEE 3.00 X 0 0 0 REBECCA HENDERSON CHAIR, TRUSTEE 3.00 X 0 0 0 RICHARD CHISHOLM TREASURER, TRUSTEE 3.00 X 0 0 0 ROBERT FREELEN TRUSTEE 3.00 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 TRUSTEE 3.00 X 0 0 0 TOM CLEVINGER TRUSTEE 3.00 X 0 0 0 WH KNIGHT JR TRUSTEE 3.00 X 0 0 0 DR DAVID ANDREWS PRESIDENT 45.00 X 544550 0 36667 DAVE LAWRENCE VICE CHANCELLOR, FINANCE; 3.00 X 0 0 0 MICHELLE BELLO ASSOCIATE VICE CHANCELLOR, 3.00 X 0 0 0 GANGARAM SINGH PROVOST 45.00 X 321251 0 44651 WILLIAM BURFITT THRU 1018 VP DEVELOPMENT 45.00 X 297091 0 28218 VERNON TAYLOR THRU 1018 AVP, MILITARY 45.00 X 284551 0 27373 BOB BENSON THRU 1018 VP, INTL PROGRAMS 45.00 X 279255 0 27960 JOHN CICERO DEAN, SOEC 45.00 X 211182 0 20123 JUDY MANTLE DEAN, SCOE 45.00 X 201900 0 33674 JOHN HOEY ASSOCIATE PROVOST 45.00 X 205116 0 14333 ALFRED NTOKO DEAN, SOBM 45.00 X 201000 0 26050 CAROL RICHARDSON DEAN, COLS 45.00 X 194047 0 34256 DANIEL DONALDSON THRU 619 DEAN, SOPS 45.00 X 182882 0 31908 BRANDON JOUGANATOS VP, ENROLLMENT 45.00 X 175169 0 33639 LOUIS CRUZ AVP, SAN DIEGO 45.00 X 162302 0 36762 MAGGIE YADEGARPOUR AVP, LOS ANGELES 45.00 X 167490 0 35717 BRYAN TUNE CLINICAL PROFESSOR 45.00 X 186322 0 18164 TYLER SMITH FACULTY, EDUCATION 45.00 X 184813 0 19560 JAMES JAUREZ ASSOC PROFESSOR 45.00 X 160893 0 13666 JONATHON CHILLAS AVP, DATA OPS 45.00 X 176750 0 31692 ANNE MARIE SECORD EXEC DIR, LIBRARY 45.00 X 171680 0 17692 DR JERRY LEE II CHANCELLOR EMERITUS 8.00 X 147647 0 0 4455891 0 532105 186 1 1 0 GOOGLE INC PO BOX 39000 SAN FRANCISCO CA 94139 SOCIAL MEDIA ADS 13036592 FACEBOOK INC 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 SOCIAL MEDIA ADS 10390081 INITIATIVE MEDIA WORLDWIDE PO BOX 74008223 CHICAGO IL 606748223 MARKETING SERVICES 5173544 LINKEDIN CORPORATION 62228 COLLECTIONS CENTER DRIVE CHICAGO IL 606930622 SOCIAL MEDIA ADS 2996771 MICROSOFT ONLINE INC PO BOX 847543 DALLAS TX 752847543 SOFTWARE LICENSES 1883970 72 12202798 1294749 844913 1703691 14342460 STUDENT TUITION 611710 225524744 225524744 225524744 8034517 8034517 957681 67280 80247 53742 877434 13538 890972 13538 877434 118475195 600 106544351 34405 11930844 -33805 11897039 11897039 K-1 PASS-THROUGH 900099 -1924928 -1924928 256625 256625 -1668303 259021429 225524744 -1911390 21065615 9149873 9149873 9981534 9981534 4398489 4398489 87409266 81119125 6290141 3605733 2311275 1294458 16121958 10334175 5787783 6841513 6213947 627566 2886982 2886982 268523 268523 1969216 1969216 7718302 5728329 1989973 34582206 22167194 12415012 4752426 3046305 1706121 2301328 1475151 826177 12698103 8139484 4558619 1175640 816544 359096 900091 809352 90739 1054840 96875 957965 7691539 4930276 2761263 880737 10000 870737 AFFILIATE ALLOC. FEES 27208417 27208417 BAD DEBT 2898640 1858028 1040612 LIBRARY SUSCRIPTIONS (E 2478971 2478971 266406 141710 124696 249240733 170808148 78432585 0 43988177 65473935 21129125 28182371 7575270 6995590 220759549 147685360 79659167 73074189 186158433 162913123 534038433 617925942 34748067 23239069 907296672 977804219 18822067 18800939 19921725 21210801 71242387 115621525 109986179 155633265 X 761344319 784234857 12234919 14186990 23731255 23749107 797310493 822170954 907296672 977804219 X 9780696 13154837 1924928 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35545885 17851 1558858 544602 36577992 33668324 29712 2765884 918035 35545885 541078687 3380190 71537717 582328270 33668324 557241139 3352848 -18088557 1426743 541078687 551797347 3434806 2008986 557241139 0.64920 0.35080 0 0 31585653 31585653 10101647 46613034 31330652 25384029 41673029 30762817 10910212 57965370 54622863 3342507 32820816 30969028 1851788 73074189 ALTERNATIVE INVESTMENTS 494655737 F PRIVATELY HELD INVESTMENTS 123270205 F 617925942 LOAN TO NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL 4654214 REFUNDABLE PERKINS LOAN PROGRAM 3389897 DEFERRED COMPENSATION 140215 DEFERRED RENT 1352126 AMOUNTS HELD ON BEHALF OF OTHERS 86780495 DUE TO AFFILIATES 19304578 115621525 X 254666574 13154837 133989 13288826 241377748 17643681 17643681 259021429 229806113 133989 133989 229672124 19568609 19568609 249240733 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, 2019 AND 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: FACILITY AND LAB RENTAL EXPENSES 133,989. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN/LOSS ON DISPOSAL OF ASSETS -33,805. MERIT SCHOLARSHIPS 9,949,898. INVESTMENT ADVISORY AND CUSTODIAL FEES 1,969,216. K-1 PASS-THROUGH -1,924,928. AFFILIATE FUNDING, NET AGAINST REVENUE FOR BOOKS 7,683,300. PART XII, LINE 2D - OTHER ADJUSTMENTS: FACILITY AND LAB RENTAL EXPENSES 133,989. PART XII, LINE 4B - OTHER ADJUSTMENTS: GAIN/LOSS ON DISPOSAL OF ASSETS -33,805. MERIT SCHOLARSHIPS 9,949,898. INVESTMENT ADVISORY AND CUSTODIAL FEES 1,969,216. AFFILIATE FUNDING, NET AGAINST REVENUE FOR BOOKS 7,683,300. 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 22626677 RUSSIA AND NEIGHBORING STATES 1 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 1848 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 80705 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 9 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 243499 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 14227 NORTH AMERICA - CANADA AND MEXICO, BUT BUT NOT THE UNITED STATES 2 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 998 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 1 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 36100 SOUTH ASIA 2 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 163138 SUB SAHARAN AFRICA 4 PROGRAM SERVICES SENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFER 8738 0 20 0 4 0 24 23167192 8738 23175930 1 0 0 1 1 0 PART I, LINE 3: ACCRUAL BASIS METHOD OF ACCOUNTING 1 JOHN F KENNEDY UNIVERSITY 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 941610694 501 (C) (3) 2360000 OPERATIONS SYSTEMS MANAGEMENT GROUP 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 941610694 501 (C) (3) 6789873 OPERATIONS 2 VARIOUS SCHOLARSHIPS TO NU STUDENTS 5804 9981534 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 1 0 0 0 0 0 1 0 DR DAVID ANDREWS PRESIDENT 393900 0 50050 0 100600 0 19250 0 17417 0 581217 0 0 0 GANGARAM SINGH PROVOST 300001 0 21250 0 0 0 19250 0 25401 0 365902 0 0 0 WILLIAM BURFITT THRU 1018 VP DEVELOPMENT 167274 0 5000 0 124817 0 6080 0 22138 0 325309 0 0 0 VERNON TAYLOR THRU 1018 AVP, MILITARY 159640 0 0 0 124911 0 11175 0 16198 0 311924 0 0 0 BOB BENSON THRU 1018 VP, INTL PROGRAMS 151750 0 0 0 127505 0 8644 0 19316 0 307215 0 0 0 JOHN CICERO DEAN, SOEC 208182 0 3000 0 0 0 14783 0 5340 0 231305 0 0 0 JUDY MANTLE DEAN, SCOE 198900 0 3000 0 0 0 14358 0 19316 0 235574 0 0 0 JOHN HOEY ASSOCIATE PROVOST 200116 0 5000 0 0 0 14133 0 200 0 219449 0 0 0 ALFRED NTOKO DEAN, SOBM 200000 0 1000 0 0 0 11153 0 14897 0 227050 0 0 0 CAROL RICHARDSON DEAN, COLS 193047 0 1000 0 0 0 13583 0 20673 0 228303 0 0 0 DANIEL DONALDSON THRU 619 DEAN, SOPS 181882 0 1000 0 0 0 12262 0 19646 0 214790 0 0 0 BRANDON JOUGANATOS VP, ENROLLMENT 170169 0 5000 0 0 0 12262 0 21377 0 208808 0 0 0 LOUIS CRUZ AVP, SAN DIEGO 162302 0 0 0 0 0 11361 0 25401 0 199064 0 0 0 MAGGIE YADEGARPOUR AVP, LOS ANGELES 166498 0 0 0 992 0 11724 0 23993 0 203207 0 0 0 BRYAN TUNE CLINICAL PROFESSOR 149722 0 1000 0 35600 0 13042 0 5122 0 204486 0 0 0 TYLER SMITH FACULTY, EDUCATION 138065 0 1500 0 45248 0 12937 0 6623 0 204373 0 0 0 JAMES JAUREZ ASSOC PROFESSOR 101878 0 500 0 58515 0 11262 0 2404 0 174559 0 0 0 JONATHON CHILLAS AVP, DATA OPS 164000 0 12750 0 0 0 12372 0 19320 0 208442 0 0 0 ANNE MARIE SECORD EXEC DIR, LIBRARY 171680 0 0 0 0 0 12017 0 5675 0 189372 0 0 0 DR JERRY LEE II CHANCELLOR EMERITUS 0 0 0 0 147647 0 0 0 0 0 147647 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, LINES 4A-B BOB BENSON, VP OF INTERNATIONAL PROGRAMS, RECEIVED SEVERANCE PAYMENT OF $46,494. VERNON TAYLOR, AVP OF MILITARY, RECEIVED SEVERANCE PAYMENT OF $97,822. WILLIAM BURFITT, VP OF DEVELOPMENT, RECEIVED SEVERANCE PAYMENT OF $102,500. DR. JERRY LEE PARTICIPATED IN A 457(B) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING FISCAL YEAR ENDING JUNE 30, 2019. PLAN DISTRIBUTIONS WERE MADE DURING THE YEAR ENDING 6/30/19 IN THE AMOUNT OF $72,193. 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. 12230 SCHOLARSHIP REDUCE TUITION MARTHA ANDREWS FAMILY MEMBER OF OFFICER 54885 CONSULTING SERVICES 0 X NONCASH CONTRIBUTION OF ASSETS 1 1653691 FMV X PLEDGE 1 50000 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ASSISTANT CONTROLLER, 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, 2019. 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 2019. 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: K-1 PASS-THROUGH 1,924,928. FORM 990, PART III, LINE 1: ORGANIZATION'S MISSION- THE ORGANIZATION PURSUES ITS MISSION WITH DUE REGARD TO ITS LEVELS OF ACCREDITATION. THE BOARD OF TRUSTEES UPDATED ITS MISSION AT A MEETING IN 2010. 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 VII AND SCHEDULE J, PART II: COMPENSATION: RELATED PARTY- ALL COMPENSATION FOR CERTAIN OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES IS ALLOCATED BY SMG TO NUS AFFILIATES PURSUANT TO THE AFFILIATION AGREEMENT. FOR A COMPLETE LISTING OF RELATED PARTY ALLOCATION OF COMPENSATION AND BENEFITS PLEASE REFER TO SMG FORM 990, SCHEDULE O DISCLOSURE. FORM 990, PART VII, COMPENSATION: DR. LEE COMPENSATION AS CHANCELLOR OF THE NATIONAL UNIVERSITY SYSTEM ("NUS") PURSUANT TO THE AFFILIATION AGREEMENT, DR. LEE GUIDED THE STRATEGIC DIRECTION OF THE NU AFFILIATES. HE SPEARHEADED THE CREATION AND GROWTH OF THE NUS SINCE ITS INCEPTION IN 2001 THROUGH HIS RETIREMENT IN SEPTEMBER 2013. DURING THE FISCAL YEAR 2008-2009, HE LED THE NEGOTIATIONS THAT CULMINATED IN JOHN F. KENNEDY UNIVERSITY BECOMING AN AFFILIATE OF THE NUS. THANKS TO THAT AFFILIATION, THE NUS NOW INCLUDES AN INSTITUTION THAT IS ACCREDITED TO AWARD DOCTORAL DEGREES. DURING THE FISCAL YEAR 2012-2013, HE LED THE NEGOTIATIONS THAT CULMINATED IN CITY UNIVERSITY OF SEATTLE BECOMING AN AFFILIATE OF NUS. THANKS TO THAT AFFILIATION, NUS ADDED 30 ADDITIONAL CAMPUSES AND OVER 7,000 STUDENTS. SEE STATEMENT ON SCHEDULE O THAT REFERENCES SCHEDULE R, FOR A DESCRIPTION OF THE NUS. THE CHANCELLOR'S COMPENSATION IS PAID BY SYSTEM MANAGEMENT GROUP ("SMG") AND IS ALLOCATED AMONG OTHER NUS AFFILIATES. SEE FORM 990 FILED BY SMG. NONE OF DR. LEE'S COMPENSATION IS ALLOCATED TO ANY OTHER ORGANIZATION OUTSIDE THE NUS. SPECTRUM PACIFIC LEARNING COMPANY 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 237172306 E-LEARNING SOLUTION AND SERVICE PROVIDER CA 0 0 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 0 0 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 (FKA WESTMED COLLEGE) 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 1 1 1 1 1 0 0 0 0 1 0 1 0 1 1 1 1 1 1 CITY UNIVERSITY OF SEATTLE Q 5050000 CASH CITY UNIVERSITY OF SEATTLE D 281816 CASH CITY UNIVERSITY OF SEATTLE L 3811322 CASH JOHN F KENNEDY UNIVERSITY P 6966718 CASH JOHN F KENNEDY UNIVERSITY L 12794057 CASH JOHN F KENNEDY UNIVERSITY Q 0 CASH JOHN F KENNEDY UNIVERSITY K 1414000 CASH JOHN F KENNEDY UNIVERSITY D 15499165 CASH JOHN F KENNEDY UNIVERSITY B 2360000 CASH JOHN F KENNEDY UNIVERSITY A 390310 CASH JOHN F KENNEDY UNIVERSITY A 443609 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL Q 1767676 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL E 4654214 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL L 1266682 CASH NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) C 1653190 CASH NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) R CASH NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) L CASH NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) P 0 CASH SYSTEM MANAGEMENT GROUP R 3420490 CASH SYSTEM MANAGEMENT GROUP P 51026652 CASH SYSTEM MANAGEMENT GROUP B 6789873 CASH SYSTEM MANAGEMENT GROUP Q 3420490 CASH SYSTEM MANAGEMENT GROUP M 29132211 CASH SYSTEM MANAGEMENT GROUP C 10549607 CASH SYSTEM MANAGEMENT GROUP R 1066558 CASH SYSTEM MANAGEMENT GROUP E 46344225 CASH SYSTEM MANAGEMENT GROUP D 23745062 CASH SYSTEM MANAGEMENT GROUP R 186000000 CASH SYSTEM MANAGEMENT GROUP S 182886256 CASH SYSTEM MANAGEMENT GROUP D 57205000 CASH SYSTEM MANAGEMENT GROUP D 113520000 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 NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501 (C) (3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, NORTHCENTRAL UNIVERSITY (FKS WESTMED COLLEGE), 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 TAX-EXEMPT 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 NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, NORTHCENTRAL UNIVERSITY (FKS WESTMED COLLEGE), JOHN F. KENNEDY UNIVERSITY, CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP.