2018-04-09T11:58:41-05:00 2017-06-30 BDO USA LLP 1100 Peachtree Street Suite 700 ATLANTA GA 303094516 990 2016-07-01 581216007 LIFE UNIVERSITY INC % WILLIAM D JARR LIFE 7704262884 1269 BARCLAY CIRCLE MARIETTA GA 30060 WILLIAM D JARR EVP OF FINANCE 7704262884 2018-03-28 true Sandra L Feinsmith P01064157 4046886841 2018-03-27 38.140.171.210 58727420180995000000 2018-04-09 P 0F6B0BFA641E77FE2E9494698E1B6FC54D018930 4DB68E9310AB6A0CC47BBA369B123970E8804FD7 2016 2021-01-29 14:40:06Z WILLIAM D JARR 1269 BARCLAY CIRCLE MARIETTA GA 30060 73476564 false X WWW.LIFE.EDU X 1974 GA LIFE UNIVERSITY IS A NOT FOR PROFIT EDUCATIONAL INSTITUTION. 16 16 896 250 0 1196547 1177208 64646522 65379952 101825 524727 70000 119083 66014894 67200970 2968967 3343841 0 0 33953240 34461726 0 0 887007 29492621 31176111 66414828 68981678 -399934 -1780708 114236104 109654744 72730472 71983290 41505632 37671454 X LIFE UNIVERSITY IS A NOT FOR PROFIT EDUCATIONAL INSTITUTION. THE PURPOSE OF LIFE UNIVERSITY IS TO PROVIDE STUDENTS WITH THE VISION TO FULFILL THEIR INNATE POTENTIAL, THE INSPIRATION TO ENGAGE IN A QUEST FOR SELF-DISCOVERY, AND THE ABILITY TO APPLY A PRINCIPLED APPROACH TO THEIR FUTURE ROLES AS LEADERS IN HUMANITARIAN SERVICE AND AS CITIZENS IN THEIR COMMUNITIES. TODAY LIFE UNIVERSITY IS SUSTAINED BY ITS CHIROPRACTIC, UNDERGRADUATE, AND MASTERS PROGRAMS, WHICH SET THE STANDARD OF EXCELLENCE IN CONTEMPORARY HEALTH CARE EDUCATION. GRADUATES LIFE UNIVERSITY GRADUATED A TOTAL OF 567 STUDENTS DURING THE 2016-2017 YEAR (OCTOBER 2016 TO SEPTEMBER 2017). THE NUMBER OF DEGREES AWARDED (567) WERE AS FOLLOWS: COLLEGE AWARD COLLEGE OF CHIROPRACTIC 380 COLLEGE OF GRADUATE AND UNDERGRADUATE STUDIES 187 ----- TOTAL 567 AWARD NUMBER OF GRADUATES ASSOCIATES DEGREE 3 BACHELOR'S DEGREE 123 MASTER'S DEGREE 61 DOCTOR OF CHIROPRACTIC 380 ----- TOTAL 567 *unduplicated count-total number of graduates is 534; d false false 25798997 2235989 55260009 COLLEGE OF CHIROPRACTIC SEE SCHEDULE O 9643005 740465 1968019 COLLEGE OF UNDERGRADUATE STUDIES SEE SCHEDULE O 2350353 282337 8151924 MASTERS DEGREE PROGRAM SEE SCHEDULE O 549972 85050 RESEARCH 549972 85050 38342327 true true false false false false false false false true true true false false true true true false true true true false false false false false false false true true true false false false false false false false false false false true false false false true false false false false true 152 0 896 true false false false false false false false false false false X 16 16 false false false false false false false true true false false false true true true true false true true false GA X WILLIAM D JARR 7704262623 1269 BARCLAY CIRCLE MARIETTA GA 30060 Jeffrey Aita Trustee 2.0 0.0 X 0 0 0 Henry Cousineau Trustee 2.0 0.0 X 0 0 0 Eddy Diaz Trustee 2.0 0.0 X 0 0 0 Sandra Elbaum Trustee 2.0 0.0 X 0 0 0 Kevin Fogarty Trustee 2.0 0.0 X 0 0 0 Aaron Gagnon Trustee 2.0 0.0 X 0 0 0 Richard Giuli Trustee 2.0 0.0 X 0 0 0 James Gregg Trustee 2.0 0.0 X 0 0 0 Jack Griesbaum Trustee 2.0 0.0 X 0 0 0 Jay Handt Trustee 2.0 0.0 X 0 0 0 J Peter Heffernan Trustee 2.0 0.0 X 0 0 0 Marc Hudson Trustee 2.0 0.0 X 0 0 0 Thomas M Klapp Trustee 2.0 0.0 X 0 0 0 Joe Lupo Trustee 2.0 0.0 X 0 0 0 Rhonda Newton Trustee 2.0 0.0 X 0 0 0 Randolph O'Dell Trustee 2.0 0.0 X 0 0 0 Guy Riekeman President 40.0 0.0 X 696783 0 3105 William Jarr Executive VP of Finance 40.0 0.0 X 234422 0 28622 Robert Scott Provost 40.0 0.0 X 206172 0 10187 Gregory Harris VP University Advancement 40.0 0.0 X 162202 0 9237 John Downes VP Global Initiatives 40.0 0.0 X 166601 0 4424 Marc Schneider VP Student Service 40.0 0.0 X 136042 0 4362 Cynthia Boyd VP Enrollment & Marketing 40.0 0.0 X 149300 0 9791 Gilles Lamarche VP Professional Relations 40.0 0.0 X 171506 0 9002 John McGee VP Operations 40.0 0.0 X 130550 0 1041 Gerard Clum Pres. Liaison External Affairs 40.0 0.0 X 152562 0 5576 Jana Holwick Dean-College of Undergrad/Grad 40.0 0.0 X 137944 0 3821 Leslie King Dean - College of Chiropractic 40.0 0.0 X 127941 0 4332 Timothy Gross Vice Provost 40.0 0.0 X 118500 0 4191 2590525 0 97691 29 false true true Virtual Mindset 1266 West Paces Ferry Road ATLANTA GA 30327 IT CONSULTANTS 904127 ROOF PARTNERS 4497 S Old Peachtree Road NORCROSS GA 30071 CONSTRUCTION 535375 VARSITY CONTRACTORS PO BOX 1692 POCATELLO ID 83204 CUSTODIAL SERVICES 524030 FIELDTURF USA 175 N Industrial Blvd NE CALHOUN GA 30701 ATHLETIC FIELD INST. 443430 Chartwells PO Box 50196 LOS ANGELES CA 900740196 catering/food serv. 422962 33 1177208 338016 1177208 TUITION AND FEES 611710 60473294 60473294 AUXILIARY ENTERPRISES 611710 4029237 4029237 CLINICAL RECEIPTS 611710 877421 877421 65379952 271009 271009 0 0 119083 119083 0 119083 119083 6529312 6275594 253718 253718 253718 0 0 0 0 0 0 0 0 0 0 67200970 65379952 643810 0 3343841 3343841 0 0 2844569 1025472 1628042 191055 0 27778977 21762390 5640934 375653 67305 52639 13527 1139 1676349 1262161 395063 19125 2094526 1601883 455803 36840 1119248 1119248 575488 32169 543319 332415 332415 0 0 175450 845 174600 5 3363188 1039237 2270555 53396 1228443 25533 1201473 1437 3261911 1664962 1535679 61270 1339367 306014 1009665 23688 0 1313462 542 1312920 2276445 1364003 876781 35661 0 657412 400232 228682 28498 4848508 4848508 0 7354216 3854750 3499466 819896 21804 798092 REPAIRS/MAINTENANCE 1815598 256396 1558702 500 AWARDS/CEREMONIES/GIFTS 616047 265350 291957 58740 STUDENT ORGANIZATION COSTS 79017 62104 16913 68981678 38342327 29752344 887007 16336187 13291029 0 0 1989808 1582810 1327307 1733160 0 0 0 0 3065751 2578708 0 0 1360622 1647640 156236938 80774273 74968263 75462665 0 0 12324144 11412242 0 0 1071347 0 1792675 1946490 114236104 109654744 5749924 6531372 0 0 0 0 66145174 64694880 0 0 0 0 0 0 0 0 835374 757038 72730472 71983290 X 33081069 32566394 6631888 3158570 1792675 1946490 41505632 37671454 114236104 109654744 X -1780708 315435 -2368905 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2282815 137771 234279 1420 2653445 2302179 6086 49550 75000 2282815 2240631 10375 94040 42867 2302179 2065636 28783 199314 53102 2240631 1653400 60488 106451 52240 -297537 2065636 0.73000 0.27000 false false 3442320 3442320 107976633 47279043 60697590 1054451 697498 356953 28950233 21626579 7323654 14813301 11171153 3642148 75462665 INVESTMENTS 4589440 F MONEY MARKET FUNDS 6822802 F 11412242 0 OTHER LIABILITIES 757038 757038 X 64172564 315435 315435 63857129 3343841 3343841 67200970 68006742 2368905 2368905 65637837 3343841 3343841 68981678 SCHEDULE D, PART V, LINE 4 TEMPORARILY AND PERMANENTLY RESTRICTED ASSETS ARE INTENDED FOR FUNDING NEEDS BASED INSTITUTIONAL SCHOLARSHIPS. SCHEDULE D, PART X, LINE 2 The University is exempt from federal income taxes under section 501(c)(3) of the U.S. Internal Revenue Code (the "Code"). Any unrelated business income, as defined by Section 512(a)(1) of the Code is subject to income taxes. U.S. generally accepted accounting principles require the Universitys management to evaluate tax positions taken by the University and recognize a tax liability if the University has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the University, and has concluded that as of June 30, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The University recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in other institutional expenses. There were no Interest or penalties recognized in either of the years ended June 30, 2017 or 2016. The Universitys federal Return of Organization Exempt from Income Tax (Form 990) for the years ended June 30, 2017, 2016 and 2015 are subject to examination by the IRS. SCHEDULE D, PART XI, LINE 4b INSTITUTIONAL SCHOLARSHIPS TOTALING $3,343,841 SCHEDULE D, PART XiI, LINE 4b INSTITUTIONAL SCHOLARSHIPS TOTALING $3,343,841 Schedule D, Part XII, Line 2d For the year ended June 30, 2017, the University recorded an impairment loss in the amount of $2,368,905, which represents the net book value of dormitories and other improvements that were vacated and taken out of service in June 2017 for construction of a new student housing and dining facility. true true true true true true true false false false false false false false false true false true SCHEDULE E PART I LINE 3 THE UNIVERSITY PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA NEWSPAPER NOTICES AND MEDIA. ADDITIONALLY, THE UNIVERSITY POSTS ITS POLICY IN PUBLIC AREAS AND INCLUDES THE POlICY IN LITERATURE PROMOTING THE UNIVERSITY. SCHEDULE E PART I LINE 6A EXPLANATION OF GOVERNMENT FINANCIAL AID THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE FOLLOWING PROGRAMS: FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (FSEOG), FEDERAL PELL GRANTS, FEDERAL WORK STUDY PROGRAM, FEDERAL PERKINS LOANS, GEORGIA HOPE SCHOLARSHIP PROGRAM & THE GEORGIA LEAP GRANT PROGRAM. Central America and the Caribbean 1 Program Services Clinic Development 171234 East Asia and the Pacific 2 Program Services Operations 278638 Europe (Including Iceland and Greenland) 1 Program Services Seminar/Recruiting 371290 North America Program Services Seminar/Recruiting 29018 4 4 850180 850180 false false false false false false true TUITION DISCOUNTS 531 3343841 PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS Annually tuition discount expenditures are projected and budgeted for the upcomiNg budget cycle. Projections are prepared by the Director of Student Administrative Services, delivered to the Director of Budget and submitted for approval to the Executive Vice President of Finance and the Board of Trustees. Various constituencies across campus are "allocated" a certain amount of funding to award to students, within the budgeted amounts. These awards are submitted to the Executive Vice President of Finance for approval and then routed to the Director of Student Administrative Services who then, through the Director of Financial Aid, oversees the packaging of these awards and integration with other financial aid awards to insure that no students with federal financial aid are over-awarded. Since these awards are tuition-based, they are posted to students' accounts each quarter once schedules are locked and total tuition amounts can be verified by the Director of Student Accounts and staff. Quarterly, the Director of Student Administrative Services compares actual expenses to budgeted amounts and alerts the budget manager of any potential overages. The budget is reviewed in each case to make sure overages will not cause fiscal issues. If it appears that they will, adjustments are recommended by the Director of Budget to the Executive Vice President of Finance. X X X true true X X X X X X false false false false false false false false Guy Riekeman President 448783 0 200000 0 48000 0 0 0 3105 0 699888 0 0 0 William Jarr Executive VP of Finance 234422 0 0 0 0 0 19272 0 9350 0 263044 0 0 0 Robert Scott Provost 206172 0 0 0 0 0 1185 0 9002 0 216359 0 0 0 Gregory Harris VP University Advancement 162202 0 0 0 0 0 1104 0 8133 0 171439 0 0 0 John Downes VP Global Initiatives 166601 0 0 0 0 0 0 0 4424 0 171025 0 0 0 Cynthia Boyd VP Enrollment & Marketing 149300 0 0 0 0 0 788 0 9003 0 159091 0 0 0 Gilles Lamarche VP Professional Relations 171506 0 0 0 0 0 0 0 9002 0 180508 0 0 0 Gerard Clum Pres. Liaison External Affairs 152562 0 0 0 0 0 838 0 4738 0 158138 0 0 0 Leslie King Dean - College of Chiropractic 127941 0 0 0 0 0 745 0 3587 0 132273 0 0 0 PART I, LINE 1A PER THE TERMS OF HIS EMPLOYMENT AGREEMENT, THE PRESIDENT IS AFFORDED THE BENEFITS AS INDICATED ON LINE 1A. A DEVELOPMENT AUTHORITY OF THE CITY OF MARIETTA 567656DD2 2008-08-01 8516716 UNIVERSITY FACILITY & REFUNDING false false false B DEVELOPMENT AUTHORITY OF THE CITY OF MARIETTA 567656DE0 2008-08-01 19890040 UNIVERSITY FACILITY & REFUNDING false false false C DEVELOPMENT AUTHORITY OF THE CITY OF MARIETTA 567656DF7 2008-08-01 41113888 UNIVERSITY FACILITY & REFUNDING false false false A 0 0 0 0 0 0 0 0 0 0 0 0 false false true true B 0 0 0 0 0 0 0 0 0 0 0 0 false false true true C 0 0 0 0 0 0 0 0 0 0 0 0 false false true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true A false true false false 0 false 0 false true B false true false false 0 false 0 true C false true false false 0 false 0 true A true B true C true SCHEDULE K, PART IV, LINE 2C A) DATE OF CALCULATION AUGUST 9, 2013. B) DATE OF CALCULATION AUGUST 9, 2013. C) DATE OF CALCULATION AUGUST 9, 2013. X Chiropractic Equipment 20 50921 Appraisal X Hyperbaric Chamber 1 14995 Appraisal X BrainCore All-in-One Computer with equipment 1 220000 Appraisal X Neurological diagnostic system 1 52100 Appraisal false true false PART I, LINE 32B LIFE UNIVERSITY UTILIZES SCRIP HESSCO, A CHIROPRACTIC SUPPLY COMPANY, TO VALUE COMPONENTS OF DONATED EQUIPMENT FOR RESALE. FORM 990 PART III LINE 4A the college of chiropractic The Mission of the Life University College of Chiropractic, centered on the Vertebral Subluxation Complex, is to educate, mentor and graduate skilled and compassionate Doctors of Chiropractic to be primary care clinicians, physicians, teachers, and professionals, using the Universitys core life proficiencies as their foundation. Program activities Remediation and retesting program: The DCP has identified high fail rate courses within the curriculum that pose challenges for students. As a result, the DCP created a Remediation and Retesting program. The program was initiated in Fall 2016. The program consists of identified courses providing early and often assessments to identify students who are struggling and need intervention in the form of remediation, advising, modification to schedule, and supplemental instruction. Outcomes are compared to previous outcomes for the courses, and compared to courses that have assessments inconsistent with these guidelines. Outcome indicators will also include assessment scores, course pass rates, board scores, student survey results, and instructor feedback. DCP Completion Project The DCP Completion Project is based on the principle that no student will be left behind and the college will track and support every student who is not progressing in the program. In the completion project, the students progression status is determined by two primary metrics, the quarter in residence and the number of credit hours completed. Student support consists of individualized academic plans and optimum course schedules supervised and tracked by the college administration with the help of specialized professional advisors and faculty advisors. The DCP has determined students who do not continue in the program may drop out without notifying an advisor, faculty member, or college administrator. The completion project will ensure all students who are identified as being at risk of not completing the program within 21 quarters will be contacted to provide additional support and information that will provide every opportunity for the student to complete the program. Student Advisement A strategy to change the current advisement model from a decentralized to a more centralized university model has been developed and is currently being implemented. The university model of advising, in regard to the DCP, is for a more centralized high-touch university model consisting of four Progressive Advising for Student Success (PASS) advisors, three Specialized Professional Advisors (SPA), and two Alternative Admissions Track (AAT) Success Coordinators, faculty advisors/mentors, and clinic advisors. PASS advisors are hired and trained toward specific curricular content students are exposed to in quarters one through five. Then, as cohorts move through the curriculum, DCP faculty advisors, trained with expertise in the DCP curriculum to work with students specifically in quarters six through 10, will be assigned. PASS advisors will be required to gather and share data from an early alert program regarding the students academic progress and attendance, and will also be required to have communication with each advisee throughout the quarter to ensure academic engagement. Advisors will be better able to identify and address/resolve any academic or non-academic issues in a timely manner that may result in delayed or abandoned pursuit of the degree. College of Chiropractic Clinic System The mission of the Life University Clinic System is to improve the health and wellbeing of people in the communities we serve by providing chiropractic care and other health services, centered on the Vertebral Subluxation Complex. We will maintain excellence in the educational standards of our teaching clinics, and encourage all constituents of our clinics to actively participate in their own health and wellness care, and to actively participate in health and wellness programs that reach out to others in our communities. Clinical operations incorporate of a variety of chiropractic services provided to the general public inclusive of complementary services provided to a range of special populations. The clinic system is composed of several types of clinical experiences. The clinical education and patient care delivery is stratified into three levels. The educational goals and objectives are clearly spelled out for each level, and assessment tools developed to ensure that appropriate competencies are measured and outcomes utilized to improve the clinical program. The Life University Clinic System prepared and executed the implementation of the Electronic Health Records throughout the clinic system. The Electronic Health System was fully implemented throughout the clinic system in 2015. This implementation created a greater consistency for patient care and intern education. It also creates an almost paperless environment due to the limited use of paper forms. Level I Experience: The Level I clinic experience includes quarters one through nine and is where basic competencies are developing in an environment where there is close faculty supervision. The majority of patients in a Level I clinic are not expected to be complex cases. Level I Clinic: The Campus Center for Health and Optimum Performance provides health care services for the Life University student community and provided over 27,000 patient visits at no charge. The Campus Center for Health and Optimum Performance 1269 Barclay Circle Marietta, GA 30060 Level II Experience: The Level II clinic experience includes quarters ten through twelve. Students continue to develop competency and critical thinking skills, and also focus on developing competency in patient management. Although competency development continues, the student now has access to a larger volume and variety of patients with a range of conditions. The outpatient facility provided for over 52,000 patient visits with 50% of the care provided at no charge. Level II Clinic: The Center for Health and Optimum Performance provides health care services to the general public in a fee-for-service environment. The Center for Health and Optimum Performance 1415 Barclay Circle Marietta, GA 30060 Level III Experiences: Level III clinic encompasses the final quarters of the clinical education program. In Level III the student experiences integration into broader health care environments. These experiences are provided through a variety of programs; these programs may include field doctors office experiences, international satellite clinics, and/or sporting events. All off campus clinical education experiences take place at sites that have agreements and/or signed contracts with the University. Life University also owns and/or operates two community outreach clinics in the metro Atlanta area that serve special needs populations. Level III Clinics: There are currently three programs operating under the Level III programs; they are Outreach, field practice, and International Clinics. Outreach: The outreach clinics provide health care services to special needs populations in the metro Atlanta area and provided over 12,000 patient visits at no charge. Due to the high volume of patient care within the Outreach clinic, it has outgrown its current facility and the college opened a new larger facility to handle the growth in order to continue to serve the public consistent with the overall mission and goals. Outreach Clinic Program i. Community Outreach Clinic 1323 Roswell Road Suite 300W Marietta, GA 30062 ii. Community Outreach Clinic - The Extension 1507 Church Street Marietta, GA 30060 The University continues to fulfill its initiative to expand its clinical experiences for students to both domestic and international locations through its Level III clinic programs. Qualified upper-quarter students have the opportunity to participate in qualified field experiences located in doctors offices in several domestic and international locations. Additional community service provided by clinic The clinical system continues to provide complimentary public screenings and/or educational programs each month. These programs are intended to provide the community with a greater understanding of chiropractic health care and to screen the community for the presence of vertebral subluxation. Positive feedback from participants provides direction for future locations and services. FORM 990 PART III LINEs 4B, 4C & 4D College of Graduate and Undergraduate Studies Deans Office Review of General Education curriculum began and will continue into the next academic year. Internal review of job descriptions and functions continues as the programs reorganize to gain efficiencies and improve quality of course offerings. An Associate of Science in Health and Wellness was approved and implemented. Work continues on program review and development of co-curricular activities to enhance the student experience. Positive Human Development and Social Change (PHDSC) The associate in Positive Human Development and Social Change being offered at the Lee Arrendale State Womens Prison has been highly successful and the 2nd cohort began this past summer. Steps have been taken to convert curriculum in the undergraduate psychology degree in preparation for offering the degree in a completely on-line format. New full-time and part-time faculty have joined the department. Nutrition The Nutrition department has seen a successful launch of the Bachelors in Culinary Nutrition degree. Relationships with area high school programs offering a culinary career track have increased and students are matriculating into the Culinary program on campus. New full-time and part-time faculty were hired across program offerings. In conjunction with the new culinary nutrition program, a "community garden" was established and is supervised and managed by students within the nutrition department and food harvested from the garden is used in the Universitys Socrates Caf. Programmatic updates were provided to Accreditation Council for Education in Nutrition and Dietetics (ACEND) the accrediting agency for nutrition programs. Natural Sciences New adjunct faculty were hired in the area of biology and department faculty focused on the creation of a new major in human ecology. Curriculum has been approved and a projected start date of Fall 2018 is in place. Expansion of degree offerings at the graduate level has occurred and a Masters of Science in Applied Neurology for Chiropractic has been developed by faculty and approved by the curriculum committee with an estimated start date of Fall 2018. Sport Health Science Continued improvements to program curriculum were the focus of faculty during the past year. Programmatic updates were provided to the Commission on Accreditation of Athletic Training Education (CAATE), the accrediting agency for the athletic training program. Students participated in internships throughout the metro-Atlanta area, working with local youth and professional athletes. The department also hosted the 2017 Baseball and Sports Performance conference. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF TRUSTEES IS PROVIDED A COPY OF FORM 990, PRIOR TO FILING, FOR ITS REVIEW AND APPROVAL. The full Board of Trustees is provided a copy at the next regularly scheduled Board meeting. FORM 990, PART VI, SECTION B, LINE 12C AS PART OF THE ORGANIZATION'S INTERNAL CONTROL PROCEDURES, DISCUSSIONS WITH ALL OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE MADE TO MONITOR AND ENFORCE COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15A & 15B THE INDEPENDENT BOARD MEMBERS REVIEW AND APPROVE EXECUTIVE COMPENSATION MATTERS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS THAT ARE REQUIRED BY LAW TO BE MADE AVAILABLE TO THE PUBLIC ARE AVAILABLE VIA GUIDESTAR.ORG. ALL OTHER GOVERNING AND CONFLICTS OF INTEREST DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 For the year ended June 30, 2017, the University recorded an impairment loss in the amount of $2,368,905, which represents the net book value of dormitories and other improvements that were vacated and taken out of service in June 2017 for construction of a new student housing and dining facility. LIFE STRATEGIC ACCELERATOR LLC 1269 BARCLAY CIRCLE MARIETTA GA 30060 383976566 investments GA 0 0 LIFE UNIV