CENTER FOR EXCELLENCE IN HIGHEREDUCATION INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CENTER FOR EXCELLENCE IN HIGHEREDUCATION INC (EIN 20-8091013)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-07
- IRS object ID
- 201943119349301049
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-07T12:17:32-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203250475 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESMOND & ASSOCIATES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23901 CALABASAS RD 1010 | AddressLine1Txt |
| City | CALABASAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91302 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208091013 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTER FOR EXCELLENCE IN HIGHER | BusinessNameLine1Txt |
| Business Name Line2 | EDUCATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CENT | BusinessNameControlTxt |
| Phone | 8013120078 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4021 SOUTH 700 EAST NO 400 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC JUHLIN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8013120078 | PhoneNum |
| Signature | 2019-11-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LENNY ESMOND CPA | PreparerPersonNm |
| PTIN | P00037472 | PTIN |
| Phone | 8186102900 | PhoneNum |
| Preparation | 2019-11-06 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 12.192.44.88 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-05 | IPDt |
| IP Tm | 12:26:07 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 304563AD133ADB8C148DCC66A923AFD55399D61E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 7E7DE3C7E1C5A8534734ED09E2989ED43A091F3E | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERIC JUHLIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4021 SOUTH 700 EAST 400 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $209,639,537 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CEHE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | POST-SECONDARY EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 2574 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $252,700 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $189,354,358 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $209,407,315 | CYProgramServiceRevenueAmt |
| PY Investment Income | $149,146 | PYInvestmentIncomeAmt |
| CY Investment Income | $231,222 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $189,756,204 | PYTotalRevenueAmt |
| CY Total Revenue | $209,639,537 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,052,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,299,874 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $88,110,096 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $97,842,248 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $92,977,262 | PYOtherExpensesAmt |
| CY Other Expenses | $95,773,267 | CYOtherExpensesAmt |
| PY Total Expenses | $184,139,858 | PYTotalExpensesAmt |
| CY Total Expenses | $197,915,389 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,616,346 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $11,724,148 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $245,473,137 | TotalAssetsBOYAmt |
| Total Assets EOY | $256,103,555 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $114,930,558 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $113,836,828 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $130,542,579 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $142,266,727 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PRINCIPAL FUNCTION OF THE ORGANIZATION IS THE PRESENTATION OF FORMAL INSTRUCTION BY ITS REGULARLY MAINTAINED FACULTY AND CURRICULUM TO ITS REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ORDER FOR STUDENTS TO OBTAIN A DEGREE AND OBTAIN EMPLOYMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,299,874 | ExpenseAmt |
| Grant | $4,299,874 | GrantAmt |
| Desc | THE ORGANIZATION MAKES DESIGNATED AND UNDESIGNATED GRANTS TO OTHER CHARITABLE ORGANIZATIONS. THE ORGANIZATION SUPPORTS OTHER INSTITUTIONS WHICH PROMOTE HIGHER EDUCATION AND ECONOMICS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $173,300,897 | ExpenseAmt |
| Revenue | $209,407,315 | RevenueAmt |
| Desc | THE ORGANIZATION OWNS AND OPERATES STEVENS-HENAGER COLLEGE, COLLEGEAMERICA ARIZONA, COLLEGEAMERICA DENVER, CALIFORNIA COLLEGE SAN DIEGO, INDEPENDENCE UNIVERSITY, AND TTY CAREER COLLEGES (51%) (THE COLLEGES) AS NONPROFIT COLLEGES ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES. THE PRINCIPAL FUNCTION OF THE ORGANIZATION IS THE PRESENTATION OF FORMAL INSTRUCTION BY ITS REGULARLY MAINTAINED FACULTY AND CURRICULUM TO ITS REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ORDER FOR STUDENTS TO OBTAIN A DEGREE AND OBTAIN EMPLOYMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $177,600,771 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 146 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2574 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERIC JUHLIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8013120078 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4021 SOUTH 700 EAST SUITE 400 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| WILLIAM C DENNIS PHD | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $10,000 | $0 | $0 | |||
| TODD ZYWICKI JD | ||||||||
| DIRECTOR & INTERIM TREASURER | 1.00 | Yes (X) | $10,000 | $0 | $0 | Yes (X) | ||
| CARL BARNEY | ||||||||
| CHAIRMAN & DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ERIC JUHLIN | ||||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | $640,080 | $0 | $14,850 | Yes (X) | ||
| ROY HURD | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $10,000 | $0 | $0 | |||
| KEN KONESCO | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $10,000 | $0 | $0 | |||
| TAL TSFANY | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $5,000 | $0 | $0 | |||
| JOHN ALLISON | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $5,000 | $0 | $0 | |||
| JIM BROWN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $2,000 | $0 | $0 | |||
| MICHAEL MAKI | ||||||||
| VICE-PRESIDENT | 40.00 | $219,815 | $0 | $11,053 | Yes (X) | |||
| ROZANN KUNSTLE | ||||||||
| VICE-PRESIDENT/ONGROUND | 40.00 | $231,816 | $0 | $15,377 | Yes (X) | |||
| ALAN HANSEN | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | $208,000 | $0 | $11,190 | Yes (X) | |||
| KODY LARSEN | ||||||||
| CHIEF OPERATING OFFICER | 40.00 | $272,387 | $0 | $9,916 | Yes (X) | |||
| MATTHEW GERBER | ||||||||
| GENERAL COUNSEL | 40.00 | $208,504 | $0 | $7,928 | Yes (X) | |||
| SHERRIL MARTIN | ||||||||
| VP, MARKETING/ADV | 40.00 | $241,245 | $0 | $9,010 | Yes (X) | |||
| PAUL GARDNER | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $363,206 | $0 | $18,055 | Yes (X) | |||
| CINDY SMITH | ||||||||
| CAMPUS DIRECTOR PH | 40.00 | $167,750 | $0 | $6,375 | Yes (X) | |||
| BRUCE PILEGGI | ||||||||
| CAMPUS DIRECTOR SM | 40.00 | $151,250 | $0 | $1,420 | Yes (X) | |||
| VICKY DEWSNUP | ||||||||
| REGIONAL DIRECTOR | 40.00 | $179,500 | $0 | $5,856 | Yes (X) | |||
| KENNETH PLANT | ||||||||
| REGIONAL DIRECTOR | 40.00 | $176,250 | $0 | $10,063 | Yes (X) | |||
| SUSAN G REED | ||||||||
| VICE-PRESIDENT | 40.00 | $186,572 | $0 | $10,548 | Yes (X) | |||
| KEN WEBB | ||||||||
| REGIONAL DIRECTOR | 40.00 | $198,750 | $0 | $12,142 | Yes (X) | |||
| SUZANNE SCALES | ||||||||
| REGIONAL DIRECTOR | 40.00 | $171,750 | $0 | $11,799 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,668,875 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $155,582 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 39 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EDUFFICIENT LLC | |||||
| 6 FOREST AVENUE 2ND FL | PARAMUS | NJ | 07652 | ADVERTISING MANGEMENT | $17,360,656 |
| GOOGLE INC | |||||
| 1600 AMPITHEATRE PARKWAY | MOUNTAIN VIEW | CA | 94043 | ADVERTISING SERVICES | $6,953,182 |
| 1 HACKER WAY | MENLO PARK | CA | 94025 | ADVERTISING SERVICES | $5,995,205 |
| DIRECTMAILCOM LLC | |||||
| 5351 KETCH ROAD | PRINCE FREDERICK | MD | 20678 | MARKETING SERVICES | $4,117,759 |
| NATIONAL MEDIA CONNECTION | |||||
| TWO UNION PLAZA SUITE 104 | NEW LONDON | CT | 06320 | MARKETING SERVICES | $2,786,570 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,000 | AllOtherContributionsAmt |
| Total Contributions | $1,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611310 | BusinessCd |
| Total Revenue Column | $209,094,471 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $209,094,471 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $312,844 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $312,844 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $209,407,315 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $231,222 | TotalRevenueColumnAmt |
| Exclusion | $231,222 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $209,639,537 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $209,407,315 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $231,222 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,299,874 | TotalAmt |
| Program Services | $4,299,874 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,756,053 | TotalAmt |
| Program Services | $1,671,283 | ProgramServicesAmt |
| Management And General | $1,084,770 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,021,545 | TotalAmt |
| Program Services | $74,918,470 | ProgramServicesAmt |
| Management And General | $7,103,075 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,228 | TotalAmt |
| Program Services | $181,454 | ProgramServicesAmt |
| Management And General | $26,774 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,868,822 | TotalAmt |
| Program Services | $5,368,764 | ProgramServicesAmt |
| Management And General | $500,058 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,987,600 | TotalAmt |
| Program Services | $6,411,308 | ProgramServicesAmt |
| Management And General | $576,292 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,237,473 | TotalAmt |
| Program Services | $1,471,058 | ProgramServicesAmt |
| Management And General | $766,415 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,626,356 | TotalAmt |
| Management And General | $2,626,356 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,898 | TotalAmt |
| Program Services | $8,541 | ProgramServicesAmt |
| Management And General | $91,357 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,730,677 | TotalAmt |
| Program Services | $50,730,316 | ProgramServicesAmt |
| Management And General | $361 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,687,087 | TotalAmt |
| Program Services | $1,486,176 | ProgramServicesAmt |
| Management And General | $200,911 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,529,482 | TotalAmt |
| Program Services | $2,434,459 | ProgramServicesAmt |
| Management And General | $3,095,023 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,741,953 | TotalAmt |
| Program Services | $12,193,575 | ProgramServicesAmt |
| Management And General | $548,378 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,638,322 | TotalAmt |
| Program Services | $1,295,671 | ProgramServicesAmt |
| Management And General | $342,651 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,208 | TotalAmt |
| Program Services | $120,298 | ProgramServicesAmt |
| Management And General | $149,910 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $567,652 | TotalAmt |
| Management And General | $567,652 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,857,883 | TotalAmt |
| Program Services | $8,655,677 | ProgramServicesAmt |
| Management And General | $1,202,206 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $391,787 | TotalAmt |
| Program Services | $6,307 | ProgramServicesAmt |
| Management And General | $385,480 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT SUPPORT | $5,154,477 | $5,139,100 | $15,377 |
| ADMINISTRATIVE | $1,462,289 | $717,854 | $744,435 |
| ACCREDITATION | $777,723 | $490,586 | $287,137 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,915,389 | TotalAmt |
| Program Services | $177,600,771 | ProgramServicesAmt |
| Management And General | $20,314,618 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,319,581 | BOYAmt |
| EOY | $55,847,601 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,770,994 | BOYAmt |
| EOY | $16,751,116 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,883,994 | BOYAmt |
| EOY | $89,894,857 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,005,300 | BOYAmt |
| EOY | $1,005,300 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $28,521,461 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,788,598 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,953,488 | BOYAmt |
| EOY | $7,732,863 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,198,489 | BOYAmt |
| EOY | $83,198,489 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,341,291 | BOYAmt |
| EOY | $1,673,329 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,473,137 | BOYAmt |
| EOY | $256,103,555 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,097,852 | BOYAmt |
| EOY | $6,941,400 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,149,000 | BOYAmt |
| EOY | $2,000,874 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,662,385 | BOYAmt |
| EOY | $43,860,357 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,619,450 | BOYAmt |
| EOY | $49,548,949 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,401,871 | BOYAmt |
| EOY | $11,485,248 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,930,558 | BOYAmt |
| EOY | $113,836,828 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,542,579 | BOYAmt |
| EOY | $142,266,727 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,542,579 | BOYAmt |
| EOY | $142,266,727 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,473,137 | BOYAmt |
| EOY | $256,103,555 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $11,724,148 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,075,338 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,076,333 | DepreciationAmt |
| Book Value | $999,005 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,446,123 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,712,265 | DepreciationAmt |
| Book Value | $6,733,858 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,732,863 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| EXCESS STUDENT FUNDS | $1,693,309 |
| DEFERRED RENT | $5,699,049 |
| ACCRUED LIABILITIES | $4,092,890 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $11,485,248 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $209,639,537 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $209,639,537 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $209,639,537 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $197,915,389 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $197,915,389 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $197,915,389 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING DECEMBER 31, 2017, 2016, & 2015, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENT ONLY 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 SOLEY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-LIKLEY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. THE ORGANIZATION'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS REFLECTED IN THE ORGANIZATION'S TAX FILINGS AND DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. SHC, CAD, CAA, CCSD, CASI AND CCI FILED THEIR TAX RETURNS AS SUBCHAPTER "S" CORPORATIONS. UNDER THOSE PROVISIONS, THE COMPANIES GENERALLY DO NOT PAY INCOME TAXES ON THEIR TAXABLE INCOME. INSTEAD, THE STOCKHOLDER IS LIABLE FOR INDIVIDUAL INCOME TAXES ON THE COMPANIES' TAXABLE INCOME. THE COMPANIES' FORMS 1120S U.S. INCOME TAX RETURN FOR AN S CORPORATION, FOR THE YEAR ENDING DECEMBER 31, 2012 IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENT ONLY 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 POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-THAN-LIKELY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. MANAGEMENT HAS EVALUATED THE TAX POSITIONS REFLECTED IN THE COMPANIES' TAX FILINGS AND DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. CURRENTLY, THE ORGANIZATION IS UNDERGOING AUDIT BY THE IRS FOR THE 2012 THRU 2015 TAX YEARS. IN ADDITION, SHC, CAD, CAA, CCSD, CASI, AND CCI ARE ALSO BEING AUDITED BY THE IRS FOR THE 2012 TAX YEAR. THE IRS HAS ASSERTED CHANGES TO THE SHC, CAD, CAA, CCSD, AND CCI 2012 TAX RETURNS; THE COMPANIES HAVE AGREED WITH CERTAIN PROPOSED CHANGES BY THE IRS AND DISAGREED WITH OTHER CHANGES. APPEALS HAVE BEEN FILED WITH THE IRS FOR THE DISAGREED UPON MATTERS. CEHE WOULD NOT BE LIABLE FOR ANY TAX DUE FROM THE CHANGES AS ANY TAX DUE WOULD BE PAYABLE BY THE STOCKHOLDER. CALIFORNIA COLLEGE,INC., IS UNDER AUDIT BY THE STATE OF CALIFORNIA FOR THE 2012 TAX YEAR. STEVENS-HENAGER COLLEGE, INC. IS UNDER AUDIT BY THE STATE OF UTAH FOR THE 2012 TAX YEAR. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | SEE SCHEDULE O. |
| SCHEDULE E, PART I, LINE 6 | THE INSTITUTION PARTICIPATES IN TITLE IV PROGRAMS OFFERED BY THE U.S. DEPARTMENT OF EDUCATION. THE INSTITUTION MUST COMPLY WITH THE HIGHER EDUCATION ACT AND THE U.S. DEPARTMENT OF EDUCATION'S EXTENSIVE REGULATIONS REGARDING INSTITUTIONAL ELIGIBILITY. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | RegionTxt |
| Purpose Of Grant | TO FURTHER THE UNDERSTANDING OF LAW AND ECONOMICS | PurposeOfGrantTxt |
| Cash Grant | $40,000 | CashGrantAmt |
| Manner Of Cash Disbursement | CHECK | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 1 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE BOARD MONITORS USE OF ALL GRANTS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| COLEMAN UNIVERSITY | |||||||||
| 8888 BALBOA AVENUE | SAN DIEGO | CA | 92123 | 330419461 | 501 (C) 3 | $1,681,000 | N/A | N/A | SUPPORT EDUCATIONAL SERVICES |
| COLORADO CIVIL JUSTICE LEAGUE | |||||||||
| 3700 QUEBEC STREET UNIT 100-117 | DENVER | CO | 802071639 | 841547639 | 501 (C) 3 | $5,000 | N/A | N/A | TO FURTHER THE UNDERSTANDING OF LAW AND ECONOMICS |
| INDEPENDENCE INSTITUTE | |||||||||
| 727 E 16TH AVENUE | DENVER | CO | 80203 | 840990300 | 501 (C) 3 | $10,000 | N/A | N/A | TO FURTHER THE UNDERSTANDING OF LAW AND ECONOMICS |
| LEADERSHIP PROGRAM OF THE ROCKIES | |||||||||
| 1777 SOUTH HARRISON ST STE 807 | DENVER | CO | 80210 | 841623324 | 501 (C) 3 | $75,000 | N/A | N/A | TO FURTHER THE UNDERSTANDING OF LAW AND ECONOMICS |
| GEORGE MASON UNIVERSITY FOUNDATION | |||||||||
| 4402 UNIVERSITY DRIVE | FAIRFAX | VA | 22030 | 541603842 | 501 (C) 3 | $125,000 | N/A | N/A | SUPPORT EDUCATIONAL SERVICES |
| DUKE UNIVERSITY | |||||||||
| 615 CHAPEL DRIVE BOX 90563 | DURHAM | NC | 27708 | 560532129 | 501 (C) 3 | $316,874 | N/A | N/A | SUPPORT EDUCATIONAL SERVICES |
| CATO INSTITUTE | |||||||||
| 1000 MASSACHUSETTS AVENUE NW | WASHINGTON | DC | 200015403 | 237432162 | 501 (C) 3 | $550,000 | N/A | N/A | SUPPORT EDUCATIONAL SERVICES |
| FRIENDS OF TRACY AVIARY | |||||||||
| 589 E 1300 S | SALT LAKE CITY | UT | 84105 | 870514210 | 501 (C) 3 | $3,000 | N/A | N/A | TO CARE FOR BIRDS THROUGH EDUCATION AND CONSERVATION |
| EUDAMONIA INSTITUTE | |||||||||
| 2599 REYNOLDA ROAD | WINSTON SALEM | NC | 27106 | 560532138 | 501 (C) 3 | $300,000 | N/A | N/A | SUPPORT EDUCATING PEOPLE ABOUT CAPITALISM |
| CLEMSON UNIVERSITY | |||||||||
| 230 KAPPA STREET | CLEMSON | SC | 29634 | 576000254 | 501 (C) 3 | $1,150,000 | N/A | N/A | SUPPORT EDUCATIONAL SERVICES |
| CECU | |||||||||
| 900 W LAKE AVENUE | PEORIA | IL | 61614 | 621469595 | 501 (C) 3 | $44,000 | N/A | N/A | TO SUPPORT RESEARCH ON THE CAREER COLLEGE SECTOR. |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE BOARD OF DIRECTORS MONITOR USE OF ALL GRANTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (16 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILLIAM C DENNIS PHD | ||||||||||||||
| DIRECTOR | $10,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,000 | $0 | $0 | $0 |
| ERIC JUHLIN | ||||||||||||||
| PRESIDENT & CEO | $360,080 | $0 | $280,000 | $0 | $0 | $0 | $0 | $0 | $14,850 | $0 | $654,930 | $0 | $0 | $0 |
| MICHAEL MAKI | ||||||||||||||
| VICE-PRESIDENT | $194,815 | $0 | $25,000 | $0 | $0 | $0 | $0 | $0 | $11,053 | $0 | $230,868 | $0 | $0 | $0 |
| ROZANN KUNSTLE | ||||||||||||||
| VICE-PRESIDENT/ONGROUND | $166,816 | $0 | $65,000 | $0 | $0 | $0 | $0 | $0 | $15,377 | $0 | $247,193 | $0 | $0 | $0 |
| ALAN HANSEN | ||||||||||||||
| EXECUTIVE DIRECTOR | $154,000 | $0 | $54,000 | $0 | $0 | $0 | $1,541 | $0 | $9,649 | $0 | $219,190 | $0 | $0 | $0 |
| KODY LARSEN | ||||||||||||||
| CHIEF OPERATING OFFICER | $197,387 | $0 | $75,000 | $0 | $0 | $0 | $1,333 | $0 | $8,583 | $0 | $282,303 | $0 | $0 | $0 |
| MATTHEW GERBER | ||||||||||||||
| GENERAL COUNSEL | $163,504 | $0 | $45,000 | $0 | $0 | $0 | $0 | $0 | $7,928 | $0 | $216,432 | $0 | $0 | $0 |
| SHERRIL MARTIN | ||||||||||||||
| VP, MARKETING/ADV | $184,245 | $0 | $57,000 | $0 | $0 | $0 | $1,843 | $0 | $7,167 | $0 | $250,255 | $0 | $0 | $0 |
| PAUL GARDNER | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $263,206 | $0 | $100,000 | $0 | $0 | $0 | $2,632 | $0 | $15,423 | $0 | $381,261 | $0 | $0 | $0 |
| CINDY SMITH | ||||||||||||||
| CAMPUS DIRECTOR PH | $120,000 | $0 | $47,750 | $0 | $0 | $0 | $0 | $0 | $6,375 | $0 | $174,125 | $0 | $0 | $0 |
| BRUCE PILEGGI | ||||||||||||||
| CAMPUS DIRECTOR SM | $105,000 | $0 | $46,250 | $0 | $0 | $0 | $1,050 | $0 | $370 | $0 | $152,670 | $0 | $0 | $0 |
| VICKY DEWSNUP | ||||||||||||||
| REGIONAL DIRECTOR | $135,000 | $0 | $44,500 | $0 | $0 | $0 | $0 | $0 | $5,856 | $0 | $185,356 | $0 | $0 | $0 |
| KENNETH PLANT | ||||||||||||||
| REGIONAL DIRECTOR | $130,000 | $0 | $46,250 | $0 | $0 | $0 | $433 | $0 | $9,630 | $0 | $186,313 | $0 | $0 | $0 |
| SUSAN G REED | ||||||||||||||
| VICE-PRESIDENT | $151,572 | $0 | $35,000 | $0 | $0 | $0 | $0 | $0 | $10,548 | $0 | $197,120 | $0 | $0 | $0 |
| KEN WEBB | ||||||||||||||
| REGIONAL DIRECTOR | $130,000 | $0 | $68,750 | $0 | $0 | $0 | $0 | $0 | $12,142 | $0 | $210,892 | $0 | $0 | $0 |
| SUZANNE SCALES | ||||||||||||||
| REGIONAL DIRECTOR | $130,000 | $0 | $41,750 | $0 | $0 | $0 | $1,300 | $0 | $10,499 | $0 | $183,549 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARL BARNEY | PersonNm |
| Relationship With Org | MEMBER | RelationshipWithOrgTxt |
| Loan Purpose | SEE SCHEDULE O FOR EXPLANATION | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $75,000,000 | OriginalPrincipalAmt |
| Balance Due | $49,548,949 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $49,548,949 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| CARL BARNEY | |||
| CHAIRMAN/DIRECTOR/MEMBER AND REAL PROPERTY LESSOR | $3,392,694 | CARL BARNEY OWNS ONE DISREGARDED ENTITY WHICH LEASES REAL PROPERTY TO THE ORGANIZATION FOR COMMERCIALLY REASONABLE AMOUNTS VERIFIED BY THIRD PARTIES | 0 |
| CARL BARNEY | |||
| CHAIRMAN/DIRECTOR/MEMBER AND NOTE HOLDER | $582,543 | INTEREST PAYMENT ON NOTES PAYABLE IN CONNECTION WITH MERGER OF STEVENS-HENAGER COLLEGE, INC., COLLEGEAMERICA SERVICES, AND COLLEGEAMERICA ARIZONA, INC. WITH AND INTO THE ORGANIZATION IN A BARGAIN SALE TRANSACTION. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, ITEM 3 | EXPLANATION OF PUBLICIZING NONDISCRIMINATION POLICY THE ORGANIZATION'S COLLEGES CUSTOMARILY DRAW THEIR STUDENTS FROM LOCAL COMMUNITIES AND FOLLOW A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THE ORGANIZATION'S NONDISCRIMINATION POLICY CAN BE FOUND UNDER "TITLE IX AND VI OF THE CIVIL RIGHTS ACT" OF ITS PRINCIPAL CATALOGUE GIVEN TO EACH PROSPECTIVE STUDENT THAT INTERVIEWS WITH AN ADMISSIONS CLERK AT A CAMPUS. THE POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE OPERATED BY THE SCHOOL. THE POLICY IS ALSO DISCLOSED IN ALL OF THE ORGANIZATION'S ADVERTISING MATERIALS. THE ORGANIZATION THEREFORE MEETS THE CRITERIA UNDER REV. PROC. 75-50, SECTION 4.03-2(C) FOR EXEMPTION FROM THE PUBLICITY REQUIREMENTS OF SECTION 4.03-1. |
| FORM 990, PART VI, SECTION A, LINE 6 | CARL BARNEY IS A MEMBER OF CENTER FOR EXCELLENCE IN HIGHER EDUCATION, INC. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ONLY SPECIFIC POWERS GRANTED TO THE MEMBER ARE THE RIGHTS TO ELECT BOARD MEMBERS AND TO REMOVE DIRECTORS WITH CAUSE. CERTAIN OTHER ACTIONS REQUIRE MEMBER APPROVAL, BUT MUST BE INITIATED BY THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED FOR ITS MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 11B | PRESIDENT, CHIEF FINANCIAL OFFICER AND BOARD OF DIRECTORS MEMBERS REVIEW THE FORM BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | ORGANIZATION HAS A COMPENSATION COMMITTEE THAT FACTORS IN EXPERIENCE, EDUCATION, BACKGROUND, AND OTHER RELEVANT FACTORS IN DETERMINING THEIR SALARY. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT ITS OFFICE DURING REGULAR BUSINESS HOURS. |
| SCHEDULE L, PART II LOANS TO AND/OR FROM INTERESTED PERSONS | NOTE PAYABLE RELATING TO THE MERGER OF COMPANIES WITH AND INTO THE ORGANIZATION IN A BARGAIN SALE TRANSACTION. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PROMETHEUS FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1157 | AddressLine1Txt |
| City | CRYSTAL BAY | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271456655 | EIN |
| Primary Activities | PRIVATE FOUNDATION WHICH MAKES CHARITABLE GRANTS | PrimaryActivitiesTxt |
| Legal Domicile State | NV | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARL BARNEY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TTY LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4021 SOUTH 700 EAST SUITE 400 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383937115 | EIN |
| Primary Activities | CAREER TRAINING ORGANIZATION | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTER FOR EXCELLENCE IN HIGHER EDUCATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | RELATED | PredominantIncomeTypeTxt |
| Share Of Total Income | -$320,310 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $962,432 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (1) | GeneralOrManagingPartnerInd |
| Ownership | 0.51000 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TTY LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionTypeTxt |
| Involved | $3,271,996 | InvolvedAmt |
| Method Of Amount Determination | ACCOUNTING RECORDS | MethodOfAmountDeterminationTxt |