WESTERN UNIVERSITY OF HEALTH SCIENCES: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- WESTERN UNIVERSITY OF HEALTH SCIENCES (EIN 95-3127273)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-12
- IRS object ID
- 201711329349306981
- Schema version
- 2015v3.0
- 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 B
- Schedule C
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-12T17:27:29-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 CALIFORNIA STREET SUITE 2700 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953127273 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Western University of Health Sciences | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % KEVIN SHAW | InCareOfNm |
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 9096236116 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 309 E Second Street | AddressLine1Txt |
| City | Pomona | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917661854 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN SHAW | PersonNm |
| Person Title | CFO/TREASURER | PersonTitleTxt |
| Phone | 9096236116 | PhoneNum |
| Signature | 2017-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | rosemarie brown | PreparerPersonNm |
| PTIN | P01278077 | PTIN |
| Phone | 4159863900 | PhoneNum |
| Preparation | 2017-05-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | gary gugelchuk | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 309 E Second Street | AddressLine1Txt |
| City | Pomona | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917661854 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $918,071,195 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.westernu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | to produce, in a humanistic tradition, health care professionals and biomedical knowledge that will enhance and extend the quality of life in our communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 1401 | TotalEmployeeCnt |
| Total Volunteers | 2400 | TotalVolunteersCnt |
| Total Gross UBI | $21,988 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$15,840 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,349,564 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,122,194 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $180,974,005 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $187,143,638 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,159,553 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,207,395 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,163,057 | PYOtherRevenueAmt |
| CY Other Revenue | $2,753,413 | CYOtherRevenueAmt |
| PY Total Revenue | $191,646,179 | PYTotalRevenueAmt |
| CY Total Revenue | $202,226,640 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,639,705 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,379,663 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $109,927,352 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $115,212,767 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $4,554,153 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $62,235,216 | PYOtherExpensesAmt |
| CY Other Expenses | $64,457,388 | CYOtherExpensesAmt |
| PY Total Expenses | $176,802,273 | PYTotalExpensesAmt |
| CY Total Expenses | $184,049,818 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $14,843,906 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $18,176,822 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $314,795,884 | TotalAssetsBOYAmt |
| Total Assets EOY | $339,954,923 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $205,278,187 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $221,222,080 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $109,517,697 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $118,732,843 | NetAssetsOrFundBalancesEOYAmt |
| Mission | to produce, in a humanistic tradition, health care professionals and biomedical knowledge that will enhance and extend the quality of life in our communities. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $143,549,719 | ExpenseAmt |
| Grant | $4,379,663 | GrantAmt |
| Revenue | $181,136,505 | RevenueAmt |
| Desc | western university of health sciences is the largest graduate university for the health professions in the western united states. western university graduates physicians, pharmacists, nurses, physician assistants, physical therapists, veterinarians, dentists, podiatrists, optometrists, and researchers. the university provides degrees to students in the fields of osteopathic medicine, physical therapy, physicians assistants, pharmacology, veterinarian medicine, nursing, dentistry, podiatry, optometry, and biomedical sciences. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $13,159,463 | ExpenseAmt |
| Revenue | $7,953,393 | RevenueAmt |
| Desc | the university has patient care centers that provide practical training for its students and healthcare services to the public. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $156,709,182 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1021 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1401 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN SHAW | PersonNm |
| Phone | 9096236116 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 309 EAST SECOND STREET | AddressLine1Txt |
| City | Pomona | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917661854 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Richard Bond | |||||||||
| Chairman | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Linda Crans | |||||||||
| Vice Chair | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Ethan Allen | |||||||||
| Treasurer | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| John Forbing | |||||||||
| Secretary | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| John McGwire | |||||||||
| Member-At-Large | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Maureen Duffy-Lewis | |||||||||
| Member-At-Large (through 2015) | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Mike Quick | |||||||||
| Member-At-Large | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| David Sadava | |||||||||
| Member-At-Large | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Gene Barduson | |||||||||
| Member-At-Large | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Vincent Naimoli | |||||||||
| Member-At-Large | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Derek Samuel | |||||||||
| Member-At-Large | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Tony Chan | |||||||||
| Member-At-Large | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Wen Chang | |||||||||
| Member-At-Large | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Philip Pumerantz | |||||||||
| President and Pres. emeritus | 40.0 | 0.0 | Yes (X) | $933,401 | $0 | $35,984 | |||
| Kevin D Shaw | |||||||||
| CFO/Treasurer | 40.0 | 0.0 | Yes (X) | $344,659 | $0 | $41,394 | |||
| Gary M Gugelchuk | |||||||||
| Provost, COO, and Interim Pres | 40.0 | 0.0 | Yes (X) | $458,218 | $0 | $26,107 | |||
| Steven Friedrichsen | |||||||||
| Dean College of Dentistry | 40.0 | 0.0 | $327,419 | $0 | $28,283 | Yes (X) | |||
| Thomas Fox | |||||||||
| senior vice president | 40.0 | 0.0 | $382,465 | $0 | $29,344 | Yes (X) | |||
| Paula Crone | |||||||||
| Dean of Comp | 40.0 | 0.0 | $373,847 | $0 | $26,106 | Yes (X) | |||
| Daniel Robinson | |||||||||
| Dean of Pharmacy | 40.0 | 0.0 | $309,910 | $0 | $33,289 | Yes (X) | |||
| Philip Nelson | |||||||||
| Dean of Vet Medicine | 40.0 | 0.0 | $316,344 | $0 | $28,575 | Yes (X) | |||
| Clinton E Adams | |||||||||
| Dean of COMP (through 10/2015) | 40.0 | 0.0 | $314,541 | $0 | $20,964 | Yes (X) | |||
| Lawrence Harkless | |||||||||
| Founding Dean of Podiatry | 40.0 | 0.0 | $383,586 | $0 | $21,033 | Yes (X) | |||
| Steven J Henriksen | |||||||||
| VP Research/Biotech | 40.0 | 0.0 | $332,904 | $0 | $29,635 | Yes (X) | |||
| David Connett | |||||||||
| Vice Dean/COMP | 40.0 | 0.0 | $378,244 | $0 | $21,026 | Yes (X) | |||
| J Michael Finley | |||||||||
| Assoc Dean/Comp | 40.0 | 0.0 | $327,050 | $0 | $32,746 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,182,588 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $374,486 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 317 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| nhppmb Pomona LLC | |||||
| c/o national helath prop inc | NEWPORT BEACH | CA | 92660 | rent | $2,122,973 |
| samaritan health services inc | |||||
| attn Larisssa Balzar | CORVALLIS | OR | 97330 | rent/other | $1,301,456 |
| del amo construction inc | |||||
| 23840 madison street | TORRANCE | CA | 90505 | construction | $3,224,717 |
| arrowhead regional medical center | |||||
| 400 n pepper avenue | COLTON | CA | 92324 | rotations | $1,552,713 |
| imperial security service Inc | |||||
| 2555 poplar avenue | MEMPHIS | TN | 381123822 | security | $940,878 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 54 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $240,284 | FundraisingAmt |
| Government Grants | $2,925,309 | GovernmentGrantsAmt |
| All Other Contributions | $7,956,601 | AllOtherContributionsAmt |
| Noncash Contributions | $206,732 | NoncashContributionsAmt |
| Total Contributions | $11,122,194 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NET TUITION REVENUE | 611710 | $175,781,233 | $175,781,233 |
| BOOKSTORE REVENUE | 451211 | $1,502,618 | $1,502,618 |
| STUDENT FEES | 611710 | $1,263,728 | $1,263,728 |
| MEDICAL CLINIC REVENUE | 621400 | $7,953,393 | $7,953,393 |
| STUDENT PARKING | 812930 | $620,678 | $620,678 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,988 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $21,988 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $187,143,638 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,280,497 | TotalRevenueColumnAmt |
| Exclusion | $1,280,497 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $463,091 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $463,091 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $463,091 | TotalRevenueColumnAmt |
| Exclusion | $463,091 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $715,574,855 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $715,647,957 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$73,102 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$73,102 | TotalRevenueColumnAmt |
| Exclusion | -$73,102 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $111,412 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $240,284 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $196,598 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$85,186 | TotalRevenueColumnAmt |
| Exclusion | -$85,186 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| TUITION FORFEITURES | 900099 | $700,000 | $700,000 | |
| OUTSIDE REVENUES | 900099 | $614,612 | $614,612 | |
| STAFF PARKING | 900099 | $407,260 | $407,260 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $653,636 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $653,636 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,375,508 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $202,226,640 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $189,089,898 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $21,988 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,992,560 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,379,663 | TotalAmt |
| Program Services | $4,379,663 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,446,262 | TotalAmt |
| Management And General | $3,446,262 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $385,186 | TotalAmt |
| Program Services | $385,186 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,470,867 | TotalAmt |
| Program Services | $80,220,079 | ProgramServicesAmt |
| Management And General | $6,471,688 | ManagementAndGeneralAmt |
| Fundraising | $2,779,100 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,918,842 | TotalAmt |
| Program Services | $5,113,376 | ProgramServicesAmt |
| Management And General | $629,168 | ManagementAndGeneralAmt |
| Fundraising | $176,298 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,671,951 | TotalAmt |
| Program Services | $8,355,743 | ProgramServicesAmt |
| Management And General | $1,028,120 | ManagementAndGeneralAmt |
| Fundraising | $288,088 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,319,659 | TotalAmt |
| Program Services | $5,459,648 | ProgramServicesAmt |
| Management And General | $671,774 | ManagementAndGeneralAmt |
| Fundraising | $188,237 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,061,435 | TotalAmt |
| Program Services | $485,153 | ProgramServicesAmt |
| Management And General | $576,282 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $358,544 | TotalAmt |
| Management And General | $358,544 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,376 | TotalAmt |
| Management And General | $14,376 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,996 | TotalAmt |
| Management And General | $199,996 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,498,850 | TotalAmt |
| Program Services | $7,083,579 | ProgramServicesAmt |
| Management And General | $2,374,651 | ManagementAndGeneralAmt |
| Fundraising | $40,620 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $751,841 | TotalAmt |
| Program Services | $288,849 | ProgramServicesAmt |
| Management And General | $396,876 | ManagementAndGeneralAmt |
| Fundraising | $66,116 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,642,877 | TotalAmt |
| Program Services | $1,516,801 | ProgramServicesAmt |
| Management And General | $1,044,609 | ManagementAndGeneralAmt |
| Fundraising | $81,467 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,301,657 | TotalAmt |
| Program Services | $1,054,049 | ProgramServicesAmt |
| Management And General | $1,236,763 | ManagementAndGeneralAmt |
| Fundraising | $10,845 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,837,272 | TotalAmt |
| Program Services | $8,498,566 | ProgramServicesAmt |
| Management And General | $1,045,693 | ManagementAndGeneralAmt |
| Fundraising | $293,013 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,300,517 | TotalAmt |
| Program Services | $2,078,357 | ProgramServicesAmt |
| Management And General | $155,082 | ManagementAndGeneralAmt |
| Fundraising | $67,078 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,376,928 | TotalAmt |
| Program Services | $1,919,916 | ProgramServicesAmt |
| Management And General | $242,629 | ManagementAndGeneralAmt |
| Fundraising | $214,383 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,986,521 | TotalAmt |
| Program Services | $4,986,521 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,812,681 | TotalAmt |
| Program Services | $7,613,407 | ProgramServicesAmt |
| Management And General | $936,780 | ManagementAndGeneralAmt |
| Fundraising | $262,494 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,124,390 | TotalAmt |
| Program Services | $800 | ProgramServicesAmt |
| Management And General | $1,123,590 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ROTATIONS EXPENSE | $4,208,145 | $4,208,145 | ||
| MED, LAB, STUDENT SUPPLIES | $3,205,127 | $3,205,127 | ||
| REPAIRS & MAINTENANCE | $2,526,305 | $2,182,513 | $268,544 | $75,248 |
| CAPITAL EXPENDITURES | $2,069,175 | $1,798,384 | $261,356 | $9,435 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,180,751 | TotalAmt |
| Program Services | $5,875,320 | ProgramServicesAmt |
| Management And General | $303,700 | ManagementAndGeneralAmt |
| Fundraising | $1,731 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,049,818 | TotalAmt |
| Program Services | $156,709,182 | ProgramServicesAmt |
| Management And General | $22,786,483 | ManagementAndGeneralAmt |
| Fundraising | $4,554,153 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,371,506 | BOYAmt |
| EOY | $3,814,247 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,669,796 | BOYAmt |
| EOY | $3,588,379 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,344,651 | BOYAmt |
| EOY | $2,420,268 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,354,636 | BOYAmt |
| EOY | $33,002,102 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,255,288 | BOYAmt |
| EOY | $1,213,185 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,827,594 | BOYAmt |
| EOY | $2,054,294 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $214,584,615 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $76,040,030 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,249,994 | BOYAmt |
| EOY | $138,544,585 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,901,091 | BOYAmt |
| EOY | $148,848,649 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,821,328 | BOYAmt |
| EOY | $6,469,214 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,795,884 | BOYAmt |
| EOY | $339,954,923 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,495,464 | BOYAmt |
| EOY | $30,281,844 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,463,298 | BOYAmt |
| EOY | $27,965,698 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,930,000 | BOYAmt |
| EOY | $92,070,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,389,425 | BOYAmt |
| EOY | $70,904,538 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,278,187 | BOYAmt |
| EOY | $221,222,080 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,169,129 | BOYAmt |
| EOY | $97,366,991 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,117,867 | BOYAmt |
| EOY | $10,796,420 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,230,701 | BOYAmt |
| EOY | $10,569,432 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,517,697 | BOYAmt |
| EOY | $118,732,843 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,795,884 | BOYAmt |
| EOY | $339,954,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $18,176,822 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$452,507 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$8,509,169 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | Yes (true) | OtherActivitiesInd |
| Other Activities | $14,376 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $14,376 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-b, Line 1i: | FormAndLineReferenceDesc |
| Explanation | The University paid indirect lobbying expenses through membership dues paid to an outside organization. The lobbying expenses were used to expand osteopathic and/or other medical awareness. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp |
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $34,900 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,051,136 | BeginningYearBalanceAmt |
| Contributions | $12,764,840 | ContributionsAmt |
| Investment Earnings Or Losses | $712,146 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $543,152 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,490,755 | OtherExpendituresAmt |
| End Year Balance | $36,494,215 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,493,770 | BeginningYearBalanceAmt |
| Contributions | $10,251,812 | ContributionsAmt |
| Investment Earnings Or Losses | $559,288 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $259,290 | GrantsOrScholarshipsAmt |
| Other Expenditures | $994,444 | OtherExpendituresAmt |
| End Year Balance | $25,051,136 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,205,051 | BeginningYearBalanceAmt |
| Contributions | $1,265,530 | ContributionsAmt |
| Investment Earnings Or Losses | $2,099,267 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $460,296 | GrantsOrScholarshipsAmt |
| Other Expenditures | $615,782 | OtherExpendituresAmt |
| End Year Balance | $15,493,770 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,491,333 | BeginningYearBalanceAmt |
| Contributions | $3,275,376 | ContributionsAmt |
| Investment Earnings Or Losses | $1,265,501 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $827,159 | GrantsOrScholarshipsAmt |
| End Year Balance | $13,205,051 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,354,651 | BeginningYearBalanceAmt |
| Contributions | $703,212 | ContributionsAmt |
| Investment Earnings Or Losses | -$24,605 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $541,925 | GrantsOrScholarshipsAmt |
| End Year Balance | $9,491,333 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.66000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.25000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.09000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $3,306,252 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,256,068 | OtherCostOrOtherBasisAmt |
| Book Value | $9,562,320 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $124,342,446 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,673,445 | DepreciationAmt |
| Book Value | $99,669,001 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,539,165 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,308,229 | DepreciationAmt |
| Book Value | $18,230,936 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,286,337 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,412,904 | DepreciationAmt |
| Book Value | $10,873,433 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,854,347 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,645,452 | DepreciationAmt |
| Book Value | $208,895 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $138,544,585 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| FEDERAL STUDENT LOAN FUNDS | $36,098,096 |
| DEPOSITS FOR AGENCY FUNDS | $510,062 |
| BOND ISSUE SWAP LIABILITY | $30,909,820 |
| LIABILITY ON SPLIT-INTEREST AGREEMENTS | $2,815,710 |
| ACCRUED BOND INTEREST PAYABLE | $402,909 |
| CAPITAL LEASE OBLIGATION | $167,941 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $70,904,538 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| COLLECTIONS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS | SCHEDULE D, PART III, LINE 1B(ii): WESTERN UNIVERSITY HAS RECEIVED DISNEY COLLECTIBLE ITEMS, WHICH ARE MAINTAINED AT ONE OF THEIR CAMPUSES AS PUBLIC DISPLAY ITEMS. |
| INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS | SCHEDULE D, PART V, LINE 4: The investment objectives for the management of endowment assets are to manage contributions in a manner that will maximize the benefit intended by the donor, to produce current income to support the programs of the University, donor objectives, and to achieve growth of both principal value and income over time sufficient to preserve or increase the purchasing power of the assets, thus protecting the assets against inflation. |
| FIN 48 (ASC 740) FOOTNOTE | Schedule D, Part X, Line 2: Under current accounting guidance related to uncertain tax positions, management is required to determine whether a tax position of the University is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Derecognition of a tax benefit previously recognized could result in the University recording a tax liability that would reduce net assets. The University has reviewed all significant tax positions for material tax jurisdictions including US federal, and California and Oregon state tax jurisdictions for which the statute of limitations remained open, which is generally three years for federal and four years for state. The open tax years also include tax years to the extent of net operating loss carry forwards, which add the tax years June 30, 2001 through June 30, 2011 for federal tax purposes and the years ended June 30, 2004 through June 30, 2010, for state tax purposes. The University determined there were no material unrecognized tax benefits in the open tax years. However, the statute can be extended if there was a failure to file a necessary tax return. In addition, there have been no material changes in unrecognized benefits since July 1, 2015, nor are any anticipated in the 12 months following June 30, 2016. However, management's conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, ongoing analyses of and changes to tax laws, regulations and interpretations thereof. There have been no related tax penalties or interest, which would be classified as operating or interest expense in the accompanying consolidated statement of activities and changes in net assets. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PUBLICATION OF RACIALLY NON-DISCRIMINATORY POLICY | SCHEDULE E, PART I, LINE 3: THE RACIALLY NON-DISCRIMINATORY POLICY IS CLEARLY STATED DURING REGISTRATION VIA THE STUDENT HANDBOOK. |
| RECEIPT OF FINANCIAL AID OR ASSISTANCE FROM GOVERNMENTAL AGENCY | SCHEDULE E, PART I, LINE 6A: THE UNIVERSITY RECEIVES STUDENT FINANCIAL AID FUNDS WHICH ARE PASSED THROUGH TO THE STUDENT TO BE USED FOR TUITION AND OTHER QUALIFYING COSTS. THE UNIVERSITY ALSO RECEIVES VARIOUS RESEARCH GRANTS FROM STATE AND FEDERAL AGENCIES TO CONDUCT MEDICAL RESEARCH ACTIVITIES, WHICH ARE WITHIN THE SCOPE OF THEIR EXEMPT PURPOSE. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed States | CA | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ATC | Event1Nm |
| Gross Receipts Event1 | $244,666 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $174,859 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $69,807 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $85,534 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $18,019 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $52,143 | OtherDirectExpensesEvent1Amt |
| Event2 | East West | Event2Nm |
| Gross Receipts Event2 | $77,806 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $56,025 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $21,781 | GrossRevenueEvent2Amt |
| Entertainment Event2 | $2,780 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $33,084 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $29,224 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $9,400 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $19,824 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $5,038 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $351,696 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $240,284 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $111,412 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $85,534 | RentFcltyCostsTotalEventsAmt |
| Entertainment Total Events | $20,799 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $90,265 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $196,598 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$85,186 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 420 | RecipientCnt |
| Cash Grant | $4,379,663 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES | FormAndLineReferenceDesc |
| Explanation | SCHEDULE I, PART I, LINE 2: GRANTS ARE PUT INTO A SEPARATE AND UNIQUE FUND AND THE EXPENDITURES ARE MONITORED AGAINST THE PROPOSAL AND AWARD. WESTERN UNIVERSITY MANAGES AN EXTENSIVE FINANCIAL AID PROGRAM TO ENSURE THAT A HIGHLY QUALIFIED AND DIVERSE POPULATION IS ABLE TO MATRICULATE AND CONTINUE TO GRADUATION. THE ASSISTANCE PROGRAMS TAKE TWO MAJOR FORMS: MERIT SCHOLARSHIPS AND NEED-BASED FINANCIAL AID. THE STUDENT FIRST APPLIES FOR ASSISTANCE, AND THEN BASED ON THE GRANT CRITERIA (FINANCIAL AND ENROLLMENT), THE FINANCIAL AID DEPARTMENT MONITORS THE AMOUNTS GIVEN BY THE GRANT. GRANT AND SCHOLARSHIP AWARD COMMITTEES AWARD THE RECIPIENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Philip Pumerantz | ||||||||||||||
| President and Pres. emeritus | $903,677 | $0 | $0 | $0 | $29,724 | $0 | $19,875 | $0 | $16,109 | $0 | $969,385 | $0 | $0 | $0 |
| Kevin D Shaw | ||||||||||||||
| CFO/Treasurer | $342,855 | $0 | $0 | $0 | $1,804 | $0 | $19,875 | $0 | $21,519 | $0 | $386,053 | $0 | $0 | $0 |
| Gary M Gugelchuk | ||||||||||||||
| Provost, COO, and Interim Pres | $456,555 | $0 | $0 | $0 | $1,663 | $0 | $19,875 | $0 | $6,232 | $0 | $484,325 | $0 | $0 | $0 |
| Clinton E Adams | ||||||||||||||
| Dean of COMP (through 10/2015) | $311,874 | $0 | $0 | $0 | $2,667 | $0 | $19,875 | $0 | $1,089 | $0 | $335,505 | $0 | $0 | $0 |
| Lawrence Harkless | ||||||||||||||
| Founding Dean of Podiatry | $381,923 | $0 | $0 | $0 | $1,663 | $0 | $19,875 | $0 | $1,158 | $0 | $404,619 | $0 | $0 | $0 |
| Steven Friedrichsen | ||||||||||||||
| Dean College of Dentistry | $325,756 | $0 | $0 | $0 | $1,663 | $0 | $19,875 | $0 | $8,408 | $0 | $355,702 | $0 | $0 | $0 |
| Steven J Henriksen | ||||||||||||||
| VP Research/Biotech | $329,962 | $0 | $0 | $0 | $2,942 | $0 | $19,875 | $0 | $9,760 | $0 | $362,539 | $0 | $0 | $0 |
| Thomas Fox | ||||||||||||||
| senior vice president | $379,523 | $0 | $0 | $0 | $2,942 | $0 | $19,875 | $0 | $9,469 | $0 | $411,809 | $0 | $0 | $0 |
| Paula Crone | ||||||||||||||
| Dean of Comp | $373,267 | $0 | $0 | $0 | $580 | $0 | $19,875 | $0 | $6,231 | $0 | $399,953 | $0 | $0 | $0 |
| Daniel Robinson | ||||||||||||||
| Dean of Pharmacy | $306,710 | $0 | $0 | $0 | $3,200 | $0 | $19,875 | $0 | $13,414 | $0 | $343,199 | $0 | $0 | $0 |
| Philip Nelson | ||||||||||||||
| Dean of Vet Medicine | $314,729 | $0 | $0 | $0 | $1,615 | $0 | $19,875 | $0 | $8,700 | $0 | $344,919 | $0 | $0 | $0 |
| David Connett | ||||||||||||||
| Vice Dean/COMP | $376,629 | $0 | $0 | $0 | $1,615 | $0 | $19,875 | $0 | $1,151 | $0 | $399,270 | $0 | $0 | $0 |
| J Michael Finley | ||||||||||||||
| Assoc Dean/Comp | $325,966 | $0 | $0 | $0 | $1,084 | $0 | $19,875 | $0 | $12,871 | $0 | $359,796 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Questions Regarding Compensation | FormAndLineReferenceDesc |
| Explanation | Schedule J, Part I, Line 1a: First-Class Travel: First-class travel is allowed only for employees that have a special need or are traveling with a potential donor of the University. This benefit is nontaxable to the employee receiving the benefit. No such benefit was paid in the tax year ending june 30,2016. Tax Indemnification and Gross-Up Payments: The President received a tax gross-up payment for an auto lease, which is included in compensation reported on Schedule J, Part II, Column (b)(i). Discretionary Spending Account: When external funds are generated (usually from a speaking engagement) by a Dean or Faculty member, a discretionary fund is created for the individual to help supplement their continuing education requirements or research projects. This benefit is nontaxable to the employee receiving the benefit. No such benefit was paid in the tax year ending june 30,2016. Health Club or Social Club Dues: There are contract arrangements with certain individuals that pay for the health costs which are included as compensation reported on Form W-2. In addition, the University will pay for social club dues for executive members to congregate and promote the university's mission while developing relationships that can further develop contributions to the university. Personal Services: The University provides additional home health care medical services for the President and his wife to the extent such services are not covered by other insurance maintained by the President, his wife, or the University, and is not subject to reimbursement from other sources. These benefits have been authorized and approved by the Board of Trustees and are included in compensation on Schedule J, Part II, Column (b)(i). | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CA Statewide Communities Development Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 680164610 | BondIssuerEIN |
| CUSIP | 130795lx3 | CUSIPNum |
| Bond Issued | 2007-10-17 | BondIssuedDt |
| Issue Price | $104,900,000 | IssuePriceAmt |
| Purpose | See Part VI | PurposeDesc |
| Defeased | Yes (true) | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $0 | RetiredAmt |
| Bond Defeased | $105,350,895 | BondDefeasedAmt |
| Total Proceeds | $0 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $3,904,806 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $1,914,207 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $1,648,135 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $69,450,895 | CapitalExpendituresAmt |
| Other Spent Proceeds | $28,432,852 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2009 | SubstantialCompletionYr |
| Current Refunding | Yes (true) | CurrentRefundingInd |
| Advance Refunding | Yes (true) | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (true) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (true) | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.01500 | PrivateBusUseByOthersPct |
| Total Private Business Use | 0.01500 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Remedial Action Taken | false | RemedialActionTakenInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | Yes (true) | NoRebateDueInd |
| Variable Rate Issue | Yes (true) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (true) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | wells fargo bank | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 31.6 | TermOfHedgePct |
| Superintegrated Hedge | Yes (true) | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
GIC Provider Name GICProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of Bond Issue | Schedule K, Part I, Line 1: The proceeds from the bonds issued on 10/17/2007 were used by the University for the purposes of financing the acquisition, constructions, improvement, expansion and equipping of various educational facilities, defeasance of certain outstanding tax exempt bonds, and paying costs in connection with the issuance of the bonds. The dates in which the refunded bonds were issued are: 04/01/1995 (1995 Series A); 05/01/1998 (1998 Series A); 06/08/2000 (2000 Series B); and 10/30/2002 (Series 2002). |
| Difference Between Issue Price and Total Proceeds of Issue | Schedule K, Part I, Column E: The difference in the issue price reported in Part I, Column E and total proceeds reported in Part II, Line 3 relates to investment earnings on net proceeds. |
| Date of Rebate Computation | Schedule K, Part IV, line 2c: The rebate computation was last performed in May 2013. |
Schedule L IRS990ScheduleL
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $0 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Andrew Pumerantz | |||
| Son of President | $323,926 | Employee Compensation | false |
| AP Aversano | |||
| spouse to Paula Crone | $61,260 | EMPLOYEE COMPENSATION | false |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp | |
| Securities Publicly Traded | SecuritiesPubliclyTradedGrp | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp |
Other Non Cash Contri Table OtherNonCashContriTableGrp (5 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | diagn device octopus 900 | 1 | $29,900 | FAIR MARKET VALUE |
| Yes (X) | 10 esaote ultrasound systems | 1 | $101,000 | FAIR MARKET VALUE |
| Yes (X) | suture materials for cvm | 1 | $16,232 | FAIR MARKET VALUE |
| Yes (X) | 132 pkgs of mouth pieces | 1 | $39,600 | fair market value |
| Yes (X) | optical frames | 1 | $20,000 | fair market value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | NONCASH PROPERTY NOT REPORTED AS REVENUE | FormAndLineReferenceDesc |
| Explanation | SCHEUDLE M, PART I, LINE 33: ITEMS OF A DE-MINIMUS AMOUNT OF $5,000, SUCH AS GIFT BASKETS, DOOR PRIZE AWARDS, AND AUCTION ITEMS, ARE NOT REPORTED AS REVENUE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| The executive committee | Part VI, Section A, line 1a: The Executive Committee shall consist of the Chair of the Board and such other members of the Board as may be selected at the annual meeting. Between meetings of the Board, the Executive Committee shall exercise the full authority of the Board, except that it shall not have the authority to do any of the following: (a) Fill vacancies on the Board of Trustees or on any committee of the Board; (b) Fix compensation of the Trustees for serving on the Board or on any committee of the Board; (c) Amend or repeal Bylaws or adopt new Bylaws; (d) Amend or repeal any resolution of the Board of Trustees which by its express terms is not amendable or repealable; (e) Appoint any other committees of the Board or the members of those committees; (f) Approve any transaction in which the University is a party and one or more Trustees have a material financial interest; between the University and one or more of its Trustees; or between the University or any person in which one or more of its Trustees have a material financial interest. In addition, the Executive Committee shall have the primary responsibility for identifying, recruiting and vetting potential candidates to serve on the Board of Trustees. Nominations and other recommendations made by the Executive Committee relating to new Board members shall be referred to the Board of Trustees for its consideration. Form 990, Part VI, Section B, Line 11b: The University's process involving the distribution and review of the Form 990 is as follows: the final complete Form 990 is distributed to the University's Audit Committee of the Board prior to its filing with the Internal Revenue Service. A full review of the entire Form 990 is reviewed and discussed with each Board of Trustee member that serves on the full Board of Trustee appointed Audit Committee of the Board. A presentation is provided by the Audit Committee of the Board to the full Board of Trustees summarizing the results of their review. |
| Monitoring and Enforcement of Written Conflict of Interest Policy | Form 990, Part VI, Section B, Line 12c: The University monitors and enforces its conflict of interest policy on a continuous basis that involves consideration of all potential interested persons. A comprehensive review and discussion of the adopted policy is held annually with all university board of trustee members. At this meeting, the university's legal counsel reviews in detail the current policy to assure understanding and compliance with the disclosure process. Board members are required to submit necessary disclosure forms indicating whether a conflict exists, and if yes, all related details involving the potential conflict. An independent review of the disclosure forms is performed by the university's legal counsel, and if necessary, follow up requests for additional information is made. Throughout the year, at board of trustee meetings, the university's legal counsel monitors compliance by referencing the conflict of interest policy and communicates required steps to be taken in the event of a potential conflict of interest that may arise at any time. This process includes the university's officers as well. For key employees, meetings are held at the Dean's Council and operations group level that discuss the details of the conflict of interest policy and the necessary steps to be taken to disclose and report any potential conflicts. For potential transactions, agreements, and affiliations, etc. That may involve any university employee, a thorough review is conducted by university's legal counsel and other members of executive management. In the event of any potential conflict of interest exposure, required information is requested and reviewed on an independent basis. The interested person is excused from participating in any discussion or decisions that involve the outcome of any related transactions. In addition, during the employee orientation process, the university requires all new employees to review the conflict of interest policy and complete a conflict of interest disclosure form. If any potential conflicts of interests are disclosed, a complete review of information is completed by university's legal counsel to determine the nature, if any, of potential financial interests. If any conflict of interest is disclosed, then documentation is prepared outlining the nature of the conflict, discussions are held with those involved in the conflict, steps are taken to remove activities causing the conflict, and there is future follow up and monitoring of the potential conflict activity. |
| Process for Determining Compensation of President and Key Employees | Form 990, Part VI, Section B, Lines 15a and 15b: The annual determination and approval of the compensation for the President of the University is made by the Executive Compensation Committee of the Board and the full Board of Trustees. The University's Officers' compensation is determined by the President and approved by the Executive Compensation Committee of the Board and full Board of Trustees. The key employees' compensation levels are determined by their respective supervisors and approved by the Executive Compensation Committee of the Board. Although the University's Board of Trustees has given full authority to the Executive Compensation Committee of the Board to approve key employee compensation, a full review of these compensation levels is conducted annually prior to the employee's receipt of approved compensation. On an annual basis, the Executive Compensation Committee of the Board conducts a meeting to review proposed compensation levels for the University's President, Officers, and key employees. This process includes the hiring of an independent consultant that has a comprehensive understanding and ability to assess reasonable compensation levels for highly compensated employees in the higher education industry. The independent consultant advises the Committee on issues such as economic conditions, comparable salaries, character and condition of the University, employees' role in the University, prevailing rates of compensation for comparable positions in comparable organizations, etc. The independent report discloses what is considered reasonable compensation and maximum allowable compensation. The Committee also reviews internally prepared employee performance and qualification evaluations to assess value and benefit to the University. After a thorough review and discussion of all types of compensation and benefits being proposed for all officers and key employees, the Committee determines the reasonableness of compensation levels. Once it is assured that the Committee is composed entirely of individuals who do not have a conflict of interest and are unrelated to the subject employees, and information supporting the compensation data is independent and appropriate, the Committee formally approves and documents its determination of the compensation amounts. Documentation of this Committee process includes the terms of the transaction that was approved and the date approved. It also discloses Committee members present, as well as actions taken by anyone on the Committee in the event of a conflict of interest. The information and decisions made by the Committee are then forwarded to the full Board of Trustees for acceptance and approval. |
| Disclosure of Organizational Documents to the Public | Form 990, Part VI, Section C, Line 19: The conflict of interest policy, Form 990, and financial statements are posted on the website and are made widely available to the public. The School's governing documents are available upon request. |
| Reconciliation of Net Assets | Form 990, Part XI, Line 9: The other changes in net assets or fund balances is comprised of the following: Change in Value of Split-Interest Agreements ($194,499) CHANGE IN VALUE OF SWAP CONTRACT ($8,314,670) TOTAL: $($8,509,169) |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Park Hospital Inc | ||||||||||||
| 309 E Second Street | Pomona | CA | 91766 | 951624418 | Investments | CA | Western Univ | C Corp | $1,659 | $517,922 | 0.84000 | Yes (true) |
| Western Center for Drug Development | ||||||||||||
| 309 E Second Street | Pomona | CA | 91766 | 208404637 | Inactive | CA | Western Univ | C Corp | $0 | $4,300 | 1.00000 | Yes (true) |
| Comp Enterprises Inc | ||||||||||||
| 309 E Second Street | Pomona | CA | 91766 | 954066063 | Inactive | CA | Western Univ | C Corp | $0 | $16,290 | 1.00000 | Yes (true) |
| Paso Oro Verde Inc | ||||||||||||
| 309 E Second Street | Pomona | CA | 91766 | 330089211 | Farming | CA | Western Univ | C Corp | $1,988 | $0 | 1.00000 | Yes (true) |
| Charitable remainder annuity trusts (15) | ||||||||||||
| Prsnl Estate | CA | Western Univ | trusts | $0 | $0 | Yes (true) | ||||||
| Charitable remainder unitrusts (9) | ||||||||||||
| Prsnl Estate | CA | Western Univ | trusts | $0 | $0 | Yes (true) | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PASO ORO VERDE INC | ||
| Q | $50,829 | COST |
| PASO ORO VERDE INC | ||
| R | $429,356 | Cost |