2018-11-12T14:06:16-06:00 2017-12-31 203250475 ESMOND & ASSOCIATES INC 23901 CALABASAS RD 1010 CALABASAS CA 91302 990 2017-01-01 208091013 CENTER FOR EXCELLENCE IN HIGHER EDUCATION INC CENT 8013120078 4021 SOUTH 700 EAST NO 400 SALT LAKE CITY UT 84107 ERIC JUHLIN PRESIDENT 8013120078 2018-11-05 1 LENNY ESMOND CPA P00037472 8186102900 2018-11-06 12.192.44.88 2018-11-05 14:38:18 PS P 593D101316AC4E0D04C666A0A69E28101409BEB8 9AFFAAE84818B75D985E8E13B4A02E1874B9B796 2017 2019-02-21 02:37:17Z ERIC JUHLIN 4021 SOUTH 700 EAST 400 SALT LAKE CITY UT 84107 189756204 0 X WWW.CEHE.ORG X 2006 IN POST-SECONDARY EDUCATION 7 5 2466 3 0 0 98600 252700 184253110 189354358 123789 149146 0 0 184475499 189756204 1386000 3052500 0 0 88665586 88110096 0 0 0 86186924 92977262 176238510 184139858 8236989 5616346 257853844 245473137 132927611 114930558 124926233 130542579 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. 0 0 3052500 3052500 THE ORGANIZATION MAKES DESIGNATED AND UNDESIGNATED GRANTS TO OTHER CHARITABLE ORGANIZATIONS. THE ORGANIZATION SUPPORTS OTHER INSTITUTIONS WHICH PROMOTE HIGHER EDUCATION AND ECONOMICS. 157327333 189354358 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. 160379833 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 134 0 2466 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 CA AZ IN X ERIC JUHLIN 8013120078 4021 SOUTH 700 EAST SUITE 400 SALT LAKE CITY UT 84107 WILLIAM C DENNIS PHD DIRECTOR 1.00 X 10000 0 0 TODD ZYWICKI JD DIRECTOR 1.00 X 10000 0 0 CARL BARNEY CHAIRMAN/DIRECTOR 10.00 X X 0 0 0 ERIC JUHLIN CHIEF EXECUTIVE OFFICER/PRESIDENT 40.00 X X 557065 0 12987 YARON BROOK TREASURER/DIRECTOR 2.00 X X 10000 0 0 ROY HURD DIRECTOR 1.00 X 10000 0 0 KEN KONESCO DIRECTOR 1.00 X 10000 0 0 MICHAEL MAKI VICE-PRESIDENT 40.00 X 225440 0 8787 ROZANN KUNSTLE REGIONAL DIRECTOR 40.00 X 216950 0 14295 ALAN HANSEN EXECUTIVE DIRECTOR 40.00 X 192250 0 16440 KODY LARSEN VICE-PRESIDENT 40.00 X 244545 0 7684 MATTHEW GERBER GENERAL COUNSEL 40.00 X 191191 0 7124 SHERRIL MARTIN VP, MARKETING/ADV 40.00 X 223375 0 8373 PAUL GARDNER CHIEF FINANCIAL OFFICER 40.00 X 333750 0 16801 VICKY DEWSNUP REGIONAL DIRECTOR 40.00 X 204000 0 8064 KENNETH PLANT REGIONAL DIRECTOR 40.00 X 184000 0 7948 SUSAN G REED VICE-PRESIDENT 40.00 X 177674 0 8947 KEN WEBB REGIONAL DIRECTOR 40.00 X 243250 0 11589 SUZANNE SCALES REGIONAL DIRECTOR 40.00 X 180750 0 9308 3224240 0 138347 36 0 1 0 EDUFFICIENT LLC 6 FOREST AVENUE 2ND FL PARAMUS NJ 07652 ADVERTISING MANGEMENT 20208212 GOOGLE INC 1600 AMPITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING SERVICES 6365719 DIRECTMAILCOM LLC 5351 KETCH ROAD PRINCE FREDERICK MD 20678 MARKETING SERVICES 4985258 ARMSTRONG TEASDALE 7700 FORSYTH BLVD SUITE 1800 ST LOUIS MO 63105 LEGAL SERVICES 3691098 NATIONAL MEDIA CONNECTION TWO UNION PLAZA SUITE 104 NEW LONDON CT 06320 MARKETING SERVICES 2630470 7 252700 252700 TUITION AND FEES 611310 189065753 189065753 288605 288605 189354358 149146 149146 189756204 189354358 0 149146 3052500 3052500 3224240 2200484 1023756 73808827 66505424 7303403 183320 158384 24936 4559601 4181390 378211 6334108 5807278 526830 2631601 1607738 1023863 6770458 2522 6767936 101283 101283 47185061 47185061 1626594 1420326 206268 4332215 1574377 2757838 12703839 12220279 483560 1368410 889620 478790 172714 134273 38441 795492 795492 7557405 7557405 480946 4241 476705 STUDENT SUPPORT 4715548 4706650 8898 ADMINISTRATIVE 1801192 608478 1192714 ACCREDITATION 734504 563403 171101 184139858 160379833 23760025 0 9080335 33319581 43758985 16770994 112511295 101883994 1005300 1005300 24527524 16574036 7344239 7953488 83198489 83198489 955201 1341291 257853844 245473137 6947614 7097852 1106250 1149000 38606935 33662385 75000000 61619450 11266812 11401871 132927611 114930558 X 124926233 130542579 124926233 130542579 257853844 245473137 5616346 0 X 0 1 X 1 1 1 X 2890332 1691648 1198684 21637192 14882388 6754804 7953488 EXCESS STUDENT FUNDS 1458744 DEFERRED RENT 5864597 ACCRUED LIABILITIES 4078530 11401871 X 189756204 0 189756204 0 189756204 184139858 0 184139858 0 184139858 PART X, LINE 2: 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,& 2014, 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 THESE 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 YEARS 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; HOWEVER, 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 SEE SCHEDULE O. 0 0 0 0 0 0 0 0 0 0 EUROPE TO FURTHER THE UNDERSTANDING OF LAW AND ECONOMICS 40000 CHECK 1 0 0 0 0 0 0 PART I, LINE 2: THE BOARD MONITORS USE OF ALL GRANTS. 1 COLEMAN UNIVERSITY 8888 BALBOA AVENUE SAN DIEGO CA 92123 330419461 501 (C) 3 3000000 N/A N/A SUPPORT EDUCATIONAL SERVICES COLORADO CIVIL JUSTICE LEAGUE 3700 QUEBEC STREET UNIT 100-117 DENVER CO 802071639 841547639 501 (C) 3 2500 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 5000 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 5000 N/A N/A TO FURTHER THE UNDERSTANDING OF LAW AND ECONOMICS PART I, LINE 2: THE BOARD OF DIRECTORS MONITOR USE OF ALL GRANTS. 1 X X X 0 0 0 0 0 0 0 0 0 ERIC JUHLIN CHIEF EXECUTIVE OFFICER/PRESIDENT 347065 0 210000 0 0 0 0 0 12987 0 570052 0 0 0 MICHAEL MAKI VICE-PRESIDENT 194815 0 30625 0 0 0 0 0 8787 0 234227 0 0 0 ROZANN KUNSTLE REGIONAL DIRECTOR 163200 0 53750 0 0 0 0 0 14295 0 231245 0 0 0 ALAN HANSEN EXECUTIVE DIRECTOR 152250 0 40000 0 0 0 1523 0 14917 0 208690 0 0 0 KODY LARSEN VICE-PRESIDENT 182045 0 62500 0 0 0 0 0 7684 0 252229 0 0 0 MATTHEW GERBER GENERAL COUNSEL 146191 0 45000 0 0 0 0 0 7124 0 198315 0 0 0 SHERRIL MARTIN VP, MARKETING/ADV 180250 0 43125 0 0 0 1802 0 6571 0 231748 0 0 0 PAUL GARDNER CHIEF FINANCIAL OFFICER 257500 0 76250 0 0 0 2575 0 14226 0 350551 0 0 0 VICKY DEWSNUP REGIONAL DIRECTOR 135000 0 69000 0 0 0 0 0 8064 0 212064 0 0 0 KENNETH PLANT REGIONAL DIRECTOR 130000 0 54000 0 0 0 325 0 7623 0 191948 0 0 0 SUSAN G REED VICE-PRESIDENT 143299 0 34375 0 0 0 0 0 8947 0 186621 0 0 0 KEN WEBB REGIONAL DIRECTOR 130000 0 113250 0 0 0 0 0 11589 0 254839 0 0 0 SUZANNE SCALES REGIONAL DIRECTOR 130000 0 50750 0 0 0 1300 0 8008 0 190058 0 0 0 CARL BARNEY MEMBER SEE SCHEDULE O FOR EXPLANATION X 75000000 61619450 0 1 1 61619450 CARL BARNEY CHAIRMAN/DIRECTOR/MEMBER AND REAL PROPERTY LESSOR 3650281 CARL BARNEY OWNS TWO DISREGARDED ENTITIES WHICH LEASE REAL PROPERTY TO THE ORGANIZATION FOR COMMERCIALLY REASONABLE AMOUNTS VERIFIED BY THIRD PARTIES 0 CARL BARNEY CHAIRMAN/DIRECTOR/MEMBER AND NOTE HOLDER 750000 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 0 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. PROMETHEUS FOUNDATION PO BOX 1157 CRYSTAL BAY NV 89402 271456655 PRIVATE FOUNDATION WHICH MAKES CHARITABLE GRANTS NV 501(C)(3) CARL BARNEY 0 TTY LLC 4021 SOUTH 700 EAST SUITE 400 SALT LAKE CITY UT 84107 383937115 CAREER TRAINING ORGANIZATION AZ CENTER FOR EXCELLENCE IN HIGHER EDUCATION INC RELATED -493911 950227 0 1 0.51000 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TTY LLC D 2728830 ACCOUNTING RECORDS