2020-05-19T08:32:32-05:00 2019-06-30 KPMG LLP 345 Park Avenue New York NY 101540102 990 2018-07-01 133838740 TOURO UNIVERSITY % STUART LIPPMANN TOUR 6465656000 500 SEVENTH AVENUE NEW YORK NY 10018 MELVIN NESS SENIOR VP, CFO 6465656026 2020-05-14 true DEVIN L DUNCAN P01249521 2127589700 2020-05-13 199.207.253.96 13407320201355000042 2020-05-14 P 3334E7B7F03F731422ECC73C4D529CE40FFEDC8C 2EFB9A2273A280871CB6E2783C42C633A2C5F4AB 2018 2020-11-19 02:30:22Z MELVIN NESS 500 SEVENTH AVENUE NEW YORK NY 10018 95867642 false X WWW.TU.EDU, TOURO.EDU, WWW.TUW.EDU X 1995 CA THE UNIVERSITY'S OPERATIONS CONSISTS OF TOURO UNIVERSITY CALIFORNIA ("TUC"), LOCATED IN VALLEJO, CA. (SEE SCHEDULE O) 23 16 1014 38 4500 -4461 3766302 3498051 79683629 83546209 279288 113921 410204 701321 84139423 87859502 7451081 6984702 0 0 42013532 44232829 0 0 832799 36090950 31543483 85555563 82761014 -1416140 5098488 72313266 69542459 40115653 31670851 32197613 37871608 X THE UNIVERSITY'S OPERATIONS CONSISTS OF TOURO UNIVERSITY CALIFORNIA ("TUC"), LOCATED IN VALLEJO, CA. (SEE SCHEDULE O) false false 71330767 6984702 84229074 TOURO UNIVERSITY, A CALIFORNIA CORPORATION (TU), HAS TWO DIVISIONS: TOURO UNIVERSITY CALIFORNIA (TUC) AND TOURO UNIVERSITY WORLDWIDE (TUW). TUC INCLUDES A COLLEGE OF OSTEOPATHIC MEDICINE, A COLLEGE OF PHARMACY AND A COLLEGE OF EDU AND HEALTH SCIENCES. TUW OPERATES A DISTANCE-LEARNING UNIT OFFERING BACHELORS, MASTERS, AND DOCTORATE DEGREES, AND IT HAS UNDERGRADUATE PROGRAMS OFFERED BY TOURO COLLEGE LOS ANGELES (TCLA) OFFERING BACHELOR DEGREES IN BUSINESS MANAGEMENTT AND ADMINISTRATION AND PSYCHOLOGY. DURING THIS FISCAL YEAR TOURO UNIVERSITY GRANTED THE FOLLOWING ACADEMIC DEGREES: UNDERGRADUATE(152) GRADUATE (774); AND DOCTORAL OR FIRST PROFESSIONAL (241). (SEE SCHEDULE O) 71330767 true true false true false false false false false false true false false true true true true true true false false false false false true false false true true true true false false false false false false false false false false false false false false false true true false false false true 257 0 true 1014 true false false false false false false false false false false false false X 23 16 false false false false true true false true true false false true true true true true true false false false CA X STUART LIPPMANN 6465656026 500 SEVENTH AVENUE NEW YORK NY 10018 X Mark Hasten Chairman and Trustee 1.0 3.5 X 0 0 0 Alan Kadish President, CEO and Trustee 2.0 33.0 X X 0 796447 174551 Rabbi Daniel Lander Trustee and Chancellor 1.0 34.0 X X 0 277535 122955 Abraham Biderman Trustee 0.1 0.9 X 0 0 0 Shmuel Braun Trustee 0.1 0.9 X 0 0 0 Ben Chouake Trustee 0.1 1.4 X 0 0 0 Allen Fagin Trustee 0.1 0.9 X 0 0 0 Howard Friedman Trustee 0.1 0.9 X 0 0 0 Gilles Gade Trustee 0.1 0.9 X 0 0 0 Rabbi Menachem Genack Trustee and Professor 1.0 34.0 X 0 80200 3253 Solomon Goldfinger Trustee 0.1 0.9 X 0 0 0 Abraham Gutnicki Trustee 0.1 0.9 X 0 0 0 Leah Karfunkel Trustee 0.1 0.9 X 0 0 0 Brian Levinson Trustee 0.1 0.9 X 0 0 0 David Lichtenstein Trustee 0.1 0.9 X 0 0 0 Martin Oliner Trustee 0.1 0.9 X 0 0 0 Lawrence Platt Trustee 0.1 0.9 X 0 0 0 Margaret Retter Trustee 0.1 0.9 X 0 0 0 Stephen Rosenberg Trustee 0.1 0.9 X 0 0 0 Zvi Ryzman Trustee 0.1 0.9 X 0 0 0 Israel Sendrovic Trustee 0.1 0.9 X 0 0 0 Jack Weinreb Trustee 0.1 0.9 X 0 0 0 Rabbi Shabsai Wolfe Trustee 0.1 0.9 X 0 0 0 Rochelle Berkley CEO & Senior Provost Western 11.0 24.0 X 1584 491949 16367 Moshe Krupka Executive VP 3.0 32.0 X 0 194423 143802 Melvin Ness Senior VP, CFO 1.5 33.5 X 0 314661 16265 Yoram Neumann Provost and CEO of TUW 35.0 0.0 X 326266 0 1280 Michael Newman Secretary, Sr VP and Gen Couns 5.5 30.0 X 0 284044 32467 David Raab Executive VP 5.5 29.5 X 0 302394 46052 Jeffrey Rosengarten Senior VP of Oper. & Admin. 2.0 33.0 X 0 296946 16367 Craig Seiden VP, Administration Western Div 17.5 17.5 X 0 248724 28165 Sarah Sweitzer Provost 35.0 0.0 X 255288 0 14529 Michael Clearfield Dean, College of Medicine 35.0 0.0 X 417383 0 16225 Rae Matsumoto Dean, College of Pharmacy 35.0 0.0 X 264645 0 21122 Gail D Feinberg Chair Primary Care Department 35.0 0.0 X 247406 0 19473 Alejandro Gugliucci Associate Dean & Professor 35.0 0.0 X 232267 0 32672 Richard B Riemer Senior Associate Dean 35.0 0.0 X 252331 0 26909 Jean-Marc Schwarz Professor 35.0 0.0 X 237526 0 36603 Jay H Shubrook Professor 35.0 0.0 X 241272 0 26923 Richard Braunstein VP, Deputy Gen Couns-END 6/18 5.0 30.0 X 0 226244 30276 2475968 3513567 826256 110 true true false GOOGLE INC 5090 CENTRAL WAY STE 100 CORDELIA CA 94534 ADVERTISING 805886 NIXON PEABODY LLP PO BOX 28012 NEW YORK NY 10036 LEGAL SERVICES 800394 TROXELL COMMUNICATIONS INC 4675 EAST COTTON CENTER BLVD SUITE PHOENIX AZ 85040 INDUSTRIAL RENTAL 590401 Allied Universal Security Services 700 S FLOWER STREET LOS ANGELES CA 90017 SECURITY 519485 SYSCO FOOD SERVICES OF SAN FRANCISC PO BOX 5019 FREEMONT CA 94537 FOOD SERVICES 186069 9 166397 2998888 332766 3498051 STUDENT TUITION/FEES 611600 82900854 82900854 MEDICAL CLINIC 621400 497120 497120 METABOLIC RESEARCH CENTER FEES 621400 60335 60335 SPECIAL COURSE INCOME 621400 87900 87900 83546209 319106 319106 0 0 0 0 0 7784423 7989608 -205185 -205185 -205185 32488 166397 18532 13956 13956 0 0 0 0 0 0 INSURANCE SETTLEMENTS 900004 297600 297600 CAFETERIA INCOME 722320 234466 234466 VENDING COMMISSIONS 611310 57552 57552 97747 93247 4500 687365 87859502 84229074 4500 127877 202492 202492 6782210 6782210 0 0 679039 679039 0 36176849 30557928 5180129 438792 1023948 864910 146618 12420 3866433 3265906 553631 46896 2486560 2100351 356049 30160 0 659440 557017 94425 7998 0 30000 25340 4296 364 0 81276 68652 11638 986 501843 423898 71858 6087 2083653 1760024 298356 25273 1364864 1123020 228393 13451 845863 714485 121118 10260 0 3347218 2827334 479285 40599 584044 493331 83629 7084 0 178443 150728 25551 2164 17274 17274 0 1164423 983567 166733 14123 280202 236681 40122 3399 SHARED COSTS 11710556 9891694 1676824 142038 EDUCATIONAL PROGRAMS EXPENSE 4548232 4548232 0 0 STUDENT ACTIVITIES 1361897 1361897 0 0 BAD DEBT EXPENSE 671425 671425 0 0 2112830 1719645 362480 30705 82761014 71330767 10597448 832799 X 3660704 1902912 0 0 0 0 3279996 2121745 0 0 0 0 1230390 1615972 0 0 789894 757477 39196171 10981990 28070994 28214181 9729174 10222444 515737 0 0 0 0 0 25036377 24707728 72313266 69542459 16148111 7609077 0 0 6988253 7431266 16087672 15612244 0 0 0 0 237288 201172 0 0 654329 817092 40115653 31670851 X 31697873 37215090 499740 656518 0 0 32197613 37871608 72313266 69542459 5098488 575507 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 30000 false false 30000 false Form 990, Schedule C, PART II-B, LINE 1(G) THE UNIVERSITY HIRED LOBBYISTS TO OBTAIN APPROVAL AND ASSIST IN RETAINING GRANTS FROM FEDERAL AND STATE AGENCIES TO ENHANCE THE FACILITIES AND PROGRAMS OF THE COLLEGE. THE COLLEGE OR ITS REPRESENTATIVES MAY MEET WITH LEGISLATORS TO DISCUSS CERTAIN GRANTS. 7437251 7437251 22290299 4227081 18063218 44445 22008 22437 6405777 4642104 1763673 3018399 2090797 927602 28214181 SECURITY DEPOSITS 83872 BOND ESCROW 1895946 OTHER RECEIVABLES 978366 DUE FROM AFFILIATES 21749544 24707728 0 OTHER LIABILITIES 33404 STUDENTS DEPOSITS 783688 817092 X 80913899 575511 -7458370 -6882859 87796758 81276 -18532 62744 87859502 75239900 18532 18532 75221368 81276 7458370 7539646 82761014 SCHEDULE D, PART X, LINE 2 UNCERTAINTY IN INCOME TAXES THE UNIVERSITY SUBSCRIBES TO A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS OF JUNE 30, 2019, THE UNIVERSITY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ANY UNRELATED BUSINESS INCOME TAX LIABILITY, WHICH WOULD HAVE A MATERIAL IMPACT UPON ITS FINANCIAL STATEMENTS. RECONCILIATION OF NET ASSETS PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XI, LINE 2D BAD DEBT EXPENSE (676,160) RECLASS OF SCHOLARSHIPS AND GRANTS (6,782,210) ----------- TOTAL (7,458,370) SCHEDULE D, PART XI, LINE 4B RECLASS OF FUNDRAISING EXPENSES (18,532) SCHEDULE D, PART XII, LINE 2D RECLASS OF FUNDRAISING EXPENSES 18,532 SCHEDULE D, PART XII, LINE 4B BAD DEBT EXPENSE 676,160 RECLASS OF SCHOLARSHIPS AND GRANTS 6,782,210 ----------- TOTAL 7,458,370 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART 1, LINE 3 BROCHURES AND CATALOGS DISTRIBUTED TO STUDENTS AND RECRUITMENT ADVERTISEMENTS IN JOURNALS AND NEWSPAPERS, AS WELL AS ON TV, INTERNET AND THE RADIO, CONTAIN STATEMENTS WITH RESPECT TO TOURO UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY. SCHEDULE E, PART I, LINE 6A EXPLANATION OF GOVERNMENT FINANCIAL AID: UNIVERSITY REPORTED GOVERNMENT CONTRIBUTIONS (GRANTS) OF $2,998,888. ALSO, STUDENTS ATTENDING THE UNIVERSITY MAY BE ELIGIBLE FOR FEDERAL FINANCIAL AID INCLUDING STUDENT LOANS. ADDITIONALLY, THE UNIVERSITY RECEIVED GRANTS FROM THE GOVERNMENT FOR RESEARCH AND FACILITY IMPROVEMENTS. Gala 93581 78791 14790 6293 570 3012 Mosaic Celebrat 105304 87606 17698 3915 380 4362 0 198885 166397 32488 10208 950 7374 18532 13956 true UC REGENTS CGA BOX 0897 1855 FOLSOM ST SUITE 425 SAN FRANCISCO CA 94143 946036493 CALIFORNIA 199622 RESEARCH 1 SCHOLARSHIPS 334 6782210 Form 990, Schedule I, Part I, Line 2 MONITORING GRANTS SINCE ITS INCEPTION, MANAGEMENT REVIEWS REQUESTS FOR GRANTS. TOURO UNIVERSITY MONITORS ALL REQUESTS FOR USE OF GRANT FUNDS AGAINST THE SUBMITTED BUDGETS FOR THE RESPECTIVE GRANTS. PRIOR TO SUBMISSION OF REQUESTS FOR REIMBURSEMENT, ADDITIONAL REVIEW OF EXPENDED FUNDS IS PERFORMED TO ENSURE COMPLIANCE WITH GRANT AND UNIVERSITY GUIDELINES. STUDENTS ARE AWARDED TUITION DISCOUNTS BASED ON VARIOUS CRITERIA. THE DISCOUNTS ARE CREDITED TO THE STUDENT'S ACCOUNTS. false true false false false false false false false Alan Kadish President, CEO and Trustee 0 794863 0 0 0 1584 0 45000 0 129551 0 970998 0 0 Rabbi Daniel Lander Trustee and Chancellor 0 277535 0 0 0 0 0 9652 0 113303 0 400490 0 0 Rochelle Berkley CEO & Senior Provost Western 0 414901 0 50000 1584 27048 0 13750 0 2617 1584 508316 0 0 Moshe Krupka Executive VP 0 193637 0 0 0 786 0 10285 0 133517 0 338225 0 0 Melvin Ness Senior VP, CFO 0 309717 0 0 0 4944 0 13648 0 2617 0 330926 0 0 Yoram Neumann Provost and CEO of TUW 325480 0 0 0 786 0 0 0 1280 0 327546 0 0 0 Michael Newman Secretary, Sr VP and Gen Couns 0 283518 0 0 526 0 10784 0 21683 0 316511 0 0 David Raab Executive VP 0 233188 0 0 0 69206 0 19761 0 26291 0 348446 0 0 Jeffrey Rosengarten Senior VP of Oper. & Admin. 0 293898 0 0 0 3048 0 13750 0 2617 0 313313 0 0 Craig Seiden VP, Administration Western Div 0 248416 0 0 0 308 0 11112 0 17053 0 276889 0 0 Sarah Sweitzer Provost 250890 0 0 0 4398 0 0 0 14529 0 269817 0 0 0 Michael Clearfield Dean, College of Medicine 412439 0 0 0 4944 0 13608 0 2617 0 433608 0 0 0 Rae Matsumoto Dean, College of Pharmacy 264119 0 0 0 526 0 13024 0 8098 0 285767 0 0 0 Gail D Feinberg Chair Primary Care Department 242650 0 0 0 4756 0 11502 0 7971 0 266879 0 0 0 Alejandro Gugliucci Associate Dean & Professor 230930 0 0 0 1337 0 10928 0 21744 0 264939 0 0 0 Richard B Riemer Senior Associate Dean 247387 0 0 0 4944 0 11357 0 15552 0 279240 0 0 0 Jean-Marc Schwarz Professor 234478 0 0 0 3048 0 11772 0 24831 0 274129 0 0 0 Jay H Shubrook Professor 239175 0 0 0 2097 0 3628 0 23295 0 268195 0 0 0 Richard Braunstein VP, Deputy Gen Couns-END 6/18 0 224750 0 0 0 1494 0 12079 0 18197 0 256520 0 0 FORM 990, SCHEDULE J, PART I, LINE 3 METHODS USED TO DETERMINE COMPENSATION THE FILING ORGANIZATION, TOURO UNIVERSITY, DOES NOT COMPENSATE THE PRESIDENT. THE PRESIDENT IS COMPENSATED BY A RELATED TAX EXEMPT ORGANIZATION. THE RELATED TAX EXEMPT ORGANIZATION USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION OF ITS PRESIDENT & CEO: - COMPENSATION COMMITTEE - COMPENSATION SURVEY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, SCHEDULE J, PART I, LINE 4B NONQUALIFIED DEFERRED COMPENSATION PLAN TOURO COLLEGE'S PRESIDENT PARTICIPATES IN A 457(F) DEFERRED COMPENSATION PLAN; AMOUNTS IN COLUMN (C) INCLUDE A DEFERRAL OF $31,250. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY SERIES 2014 201563466 13048TSH7 2014-06-26 18440405 Refund prior issue (12/22/10) false false false A 2120000 0 18440405 1238923 0 0 368808 0 0 0 18071597 0 1999 true false true true A false false true false 0 false false false true A false false false true false false 0 false 0 false true A true SCHEDULE K, PART II, LINE 3 The total proceeds do not equal the summation of LINES 4-12 due to transferred or replacement of proceeds in line 4. SCHEDULE K, PART II, LINE 3 OTHER SPENT PROCEEDS THE ENTIRE AMOUNT RECORDED ON SCHEDULE K, PART II, LINE 11, COLUMN A WAS A CURRENT REFUNDING OF CALIFORNIA MUNICIPAL FIN. AUTH SERIES 2011 BOND ISSUED 12/01/2010. SCHEDULE K, PART III, LINE 3B ANY MANAGEMENT OR SERVICE CONTRACTS THAT MAY RESULT IN PRIVATE BUSINESS USE OF BOND-FINANCED PROPERTY ARE INCIDENTAL AND/OR FALL UNDER A SAFE HARBOR PROVIDED. Schedule K, Part IV, Arbitrage, Line 2c Issuer Name: California Municipal Finance Authority DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2019 ORGANIZATION'S MISSION Form 990, Part I, Line 1 AND PART III, LINE 1 THE UNIVERSITY'S OPERATIONS CONSISTS OF TOURO UNIVERSITY CALIFORNIA (TUC), LOCATED IN VALLEJO, CA, WHICH OFFERS DEGREES IN OSTEOPATHIC MEDICINE AND PHARMACY AND VARIOUS MASTERS DEGREES, AND TOURO UNIVERSITY WORLDWIDE WHICH OPERATES A DISTANCE LEARNING UNIT OFFERING BACHELOR AND MASTERS DEGREES AND, THROUGH TOURO COLLEGE LOS ANGELES, OFFERS BACHELOR DEGREES IN BUSINESS MANAGEMENT AND ADMINISTRATION AND PSYCHOLOGY. MEMBERS OF ORGANIZATION FORM 990, PART VI, LINE 6 TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY. Form 990, Part VI, Line 7a TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY. AS SUCH, TOURO COLLEGE ELECTS ALL MEMBERS OF THE BOARD. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B THE TOURO UNIVERSITY FORM 990 AND SUPPORTING SCHEDULES ARE PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CONTROLLER, OFFICERS AND THE AUDIT COMMITTEE OF THE BOARD OF THE ORGANIZATION THEN REVIEW THE FORM 990. A COPY OF THE FORM 990 IS THEN PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. CONFLICT OF INTEREST POLICY Form 990, Part VI, Line 12c THE ANNUAL BOARD QUESTIONNAIRE, WHICH REQUIRES DISCLOSURE OF CONFLICT INTEREST AND OTHER DETAILS, IS CIRCULATED TO ALL OF THE BOARD MEMBERS AND IS REVIEWED BY IN-HOUSE COUNSEL. OUR POLICIES REQUIRE THAT TRUSTEES, OFFICERS, AND KEY EMPLOYEES NOTIFY TOURO ANY TIME CONFLICTS OF INTEREST ARISE. IN THE EVENT THERE IS A CONFLICT OF INTEREST, OR AN APPEARANCE OF A CONFLICT OF INTEREST, THE INDIVIDUAL MUST RECUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS CONCERNING THE CONFLICT. COMPENSATION REVIEW FORM 990, PART VI, LINES 15A & B THE FILING ORGANIZATION, TOURO UNIVERSITY, DOES NOT COMPENSATE THE PRESIDENT. THE PRESIDENT IS COMPENSATED BY A RELATED TAX EXEMPT ORGANIZATION, WHICH USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION OF ITS PRESIDENT & CEO. THE BOARD AND OFFICERS, WHO ARE FREE OF ANY CONFLICT, APPROVE EXECUTIVE HIRING DECISIONS. IN MAKING COMPENSATION AND EMPLOYEE BENEFIT DETERMINATIONS, CONSIDERATION IS GIVEN TO EXPERT REPORTS AND COMPENSATION TRENDS IN THE INDUSTRY, QUALIFICATIONS AND OTHER MERITS OF THE CANDIDATES. ALL SUCH DECISIONS ARE DOCUMENTED. COMPENSATION FOR SENIOR MANAGEMENT IS REVIEWED PERIODICALLY AND, WHEN APPLICABLE, WHEN THEIR CONTRACTS ARE RENEWED. DOCUMENT AVAILABILITY FORM 990, PART VI, LINE 19 THE FORM 990 AND RELATED INFORMATION ARE MADE AVAILABLE TO THE PUBLIC, AND CERTAIN GOVERNING POLICIES ARE INCLUDED IN TOURO COLLEGE; HOWEVER, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE PUBLIC. THE ANNUAL FINANCIAL STATEMENTS ARE FILED ON THE ELECTRONIC MUNICIPAL ACCESS SYSTEM (EMMA) WHERE THEY ARE AVAILABLE TO THE PUBLIC. NET ASSET CLASSIFICATION FORM 990, PART X, LINES 27-29 THE FASB ISSUED ACCOUNTING STANDARDS UPDATE (ASU) 2016-14 NOT-FOR-PROFIT ENTITIES (TOPIC 958), PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES, WHICH AMONG OTHER THINGS, CHANGES HOW NOT-FOR-PROFIT ENTITIES REPORT NET ASSET CLASSES. THE SIGNIFICANT REQUIREMENTS OF ASU 2016-14 INCLUDE REDUCTION IN THE NUMBER OF NET ASSET CLASSES FROM THREE TO TWO: WITH DONOR RESTRICTIONS (FORMERLY REPORTED AS TEMPORARILY RESTRICTED NET ASSETS AND PERMANENTLY RESTRICTED NET ASSETS) AND WITHOUT DONOR RESTRICTIONS (FORMERLY REPORTED AS UNRESTRICTED NET ASSETS). THE 2018 FORM 990, PART X WAS NOT UPDATED TO REFLECT THE CHANGE IN NET ASSET CLASS TERMINOLOGY; THEREFORE, THE UNIVERSITY HAS REPORTED NET ASSETS WITHOUT DONOR RESTRICTION AS UNRESTRICTED NET ASSETS AND NET ASSETS WITH DONOR RESTRICTIONS AS TEMPORARILY RESTRICTED NET ASSETS AND PERMANENTLY RESTRICTED NET ASSETS, RESPECTIVELY. TOURO COLLEGE 500 7TH AVE NEW YORK NY 10018 132676570 EDUCATION NY 501 C (3) 2 NA false TOURO UNIVERSITY NEVADA 500 7TH AVE NEW YORK NY 10018 200362127 EDUCATION NV 501 C (3) 2 TOUROCOLLEGE true TOURO UNIVERSITY COLLEGE OF MEDICINEINC 500 7TH AVE NEW YORK NY 10018 680646771 EDUCATION NJ 501 C (3) 2 TOUROCOLLEGE true YESHIVAS OHR HACHAIM 500 7TH AVE NEW YORK NY 10018 112808947 EDUCATION NY 501 C (3) 2 TOUROCOLLEGE true RABBI DOV REVEL YESHIVA OF FOREST HILLS 500 7TH AVE NEW YORK NY 10018 111681674 EDUCATION NY 501 C (3) 2 TOUROCOLLEGE true NYMC LLC 500 7TH AVE NEW YORK NY 10018 271481147 MEMBER NYMC DE 501 C (3) 12A(I) TOUROCOLLEGE true NEW YORK MEDICAL COLLEGE 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10595 131099420 EDUCATION NY 501 C (3) 2 NYMC LLC true THE PARTNERSHIP FOR A HEALTHY POPULATION 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10595 134038939 HEALTH STUDY NY 501 C (3) 7 TOUROCOLLEGE true TOURO LAW CENTER DEVELOPMENT FOUNDATION 500 7TH AVE NEW YORK NY 10018 133922718 SUPPORT ORG NY 501 C (3) 12A(I) TOUROCOLLEGE true TOURO COLLEGE BERLIN GGMBH BERLIN AM RUPERHORN 4 14055 BERLIN GM EDUCATION GM 501 c (3) TOUROCOLLEGE true HEBREW THEOLOGICAL COLLEGE 7135 NORTH CARPENTER ROAD SKOKIE IL 60077 362167095 EDUCATION IL 501 c (3) 2 TOUROCOLLEGE true THE BIOTECHNOLOGY INCUBATOR AT NYMC INC 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10595 471682208 RESEARCH NY 501 c (3) 10 NYMC true TOURO UNIVERSITY MEDICAL GROUP 1805 N CALIFORNIA ST STE 201 STOCKTON CA 95204 843416009 HEALTH CARE CA 501 c (3) 7 TOURO UNI CA true NYMC-SCHOOL OF MEDICINE FACULTY PRACTICE 40 SUNSHINE COTTAGE RD VALHALLA NY 10595 833709834 HEALTH CARE NY 501 c (3) 10 NYMC true Touro Speech & Rehab 500 7TH AVE NEW YORK NY 10018 134180235 INACTIVE NY NA C CORP true Touro Foundation Corporation 500 7TH AVE NEW YORK NY 10018 134014618 INACTIVE NY NA C CORP true Touro University Foundation 500 7TH AVE NEW YORK NY 10018 943318585 INACTIVE CA NA C CORP true TOURO COLLEGE FDN FOR JEWISH STUDIES 500 7TH AVE NEW YORK NY 10018 133639225 INACTIVE NY NA C CORP true false false false false false false false false false false false false false false false true false true false FORM 990, SCHEDULE R, PART V TRANSACTIONS WITH RELATED ORGANIZATIONS UNDER IRC SECTIONS 512(B)(13) AND 318, ORGANIZATIONS CONTROLLED BY TOURO COLLEGE ARE ATTRIBUTED CONSTRUCTIVE OWNERSHIP BETWEEN THE BROTHER/SISTER RELATED ENTITIES ON SCHEDULE R. ALL TRANSACTIONS WITH DIRECTLY CONTROLLED ORGANIZATIONS ARE REPORTED ON PART V, LINE 2.