2016-04-15T15:54:08-05:00 2015-06-30 GRANT THORNTON LLP 515 S FLOWER STREET 7TH FLOOR LOS ANGELES CA 90071 990 2014-07-01 953127273 Western University of Health Sciences % KEVIN SHAW WEST 9096236116 309 E Second Street Pomona CA 917661854 KEVIN SHAW CFO/TREASURER 9096236116 2016-04-13 true ROSEMARIE BROWN P01278077 2136271717 2014 2016-08-17 19:52:53Z Gary Gugelchuk 309 E Second Street Pomona CA 917661854 908865094 false X www.westernu.edu X 1977 CA TO PRODUCE, IN A HUMANISTIC TRADITION, HEALTH CARE PROFESSIONALS AND BIOMEDICAL KNOWLEDGE THAT WILL ENHANCE AND EXTEND THE QUALITY OF LIFE IN OUR COMMUNITIES. 13 13 1358 2137 28033 -9794 8252887 7349564 168486569 180974005 736803 1159553 1905139 2163057 179381398 191646179 3967322 4639705 0 0 103585752 109927352 21542 0 4445644 57639983 62235216 165214599 176802273 14166799 14843906 300487662 314795884 202661793 205278187 97825869 109517697 TO PRODUCE, IN A HUMANISTIC TRADITION, HEALTH CARE PROFESSIONALS AND BIOMEDICAL KNOWLEDGE THAT WILL ENHANCE AND EXTEND THE QUALITY OF LIFE IN OUR COMMUNITIES. false false 138112155 4639705 175096158 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, physician assistants, pharmacology, veterinary medicine, nursing, dentistry, podiatry, optometry, and biomedical sciences. 12260720 6146337 The University has patient care centers that provide practical training for its students and healthcare services to the public. 150372875 true true false true false false false true false true true true false false true true false true true false false false false false true false false false true true true false false false false false false false false true false true false false false false true true false false false true 997 0 true 1358 true true true false false false false true true false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CA OR X X KEVIN SHAW 9096236116 309 EAST SECOND STREET Pomona CA 917661854 Richard Bond Chairman 1.0 0.0 X X 0 0 0 Linda Crans Vice Chair 1.0 0.0 X X 0 0 0 Ethan Allen Treasurer 1.0 0.0 X X 0 0 0 John Forbing Secretary 1.0 0.0 X X 0 0 0 John McGwire Member-At-Large 1.0 0.0 X 0 0 0 Maureen Duffy-Lewis Member-At-Large 1.0 0.0 X 0 0 0 Mike Quick Member-At-Large 1.0 0.0 X 0 0 0 David Sadava Member-At-Large 1.0 0.0 X 0 0 0 Gene Barduson Member-At-Large 1.0 0.0 X 0 0 0 Vincent Naimoli Member-At-Large 1.0 0.0 X 0 0 0 Derek Samuel Member-At-Large 1.0 0.0 X 0 0 0 Tony Chan Member-At-Large 1.0 0.0 X 0 0 0 Wen Chang Member-At-Large 1.0 0.0 X 0 0 0 Philip Pumerantz President 40.0 0.0 X 803212 0 44285 Kevin D Shaw CFO/Treasurer 40.0 0.0 X 322591 0 39479 Gary M Gugelchuk Provost and COO 40.0 0.0 X 429174 0 25229 PAULA CRONE Dean of COMP 40.0 0.0 X 344565 0 28547 STEPHEN FRIEDRICHSEN Dean College of Dentistry 40.0 0.0 X 305332 0 39479 DANIEL ROBINSON DEAN OF PHARMACY 40.0 0.0 X 293998 0 36821 PHILIP NELSON DEAN OF VETERINARY MEDICINE 40.0 0.0 X 295595 0 29759 CLINTON E ADAMS DIRECTOR OF PRIMARY CARE 40.0 0.0 X 309330 0 20833 LAWRENCE B HARKLESS Founding Dean of Podiatry 40.0 0.0 X 359953 0 20805 STEVEN J HENRIKSEN VP Research/Biotech 40.0 0.0 X 313082 0 28547 THOMAS FOX VP Advancement 40.0 0.0 X 330069 0 28218 DAVID CONNETT VP COMP/ PROF. PRIMARY CARE 40.0 0.0 X 350727 0 20728 J MICHAEL FINLEY ASSOC. DEAN/ASSOC. PROF 40.0 0.0 X 301128 0 31365 4758756 0 394095 291 false true false NHPPMB POMONA LLC C/O NATIONWIDE HEALTH PROP INC NEWPORT BEACH CA 92660 RENT 2836975 SAMARITAN HEALTH SERVICES INC ATTN LARISSA BALZER CORVALLIS OR 97330 RENT/OTHER 2098108 ARROWHEAD REGIONAL MEDICAL CENTER 400 N PEPPER AVE COLTON CA 92324 ROTATIONS 1019824 IMPERIAL SECURITY SERVICE INC 2555 POPLAR AVE MEMPHIS TN 381123822 SECURITY 856901 COMMERCE CITY MAINTENANCE CO PO BOX 2269 WALNUT CA 917882269 MAINTENANCE 818964 33 377155 1861711 5110698 67192 7349564 NET TUITION REVENUE 611710 171440506 171440506 BOOKSTORE REVENUE 451211 1488708 1488708 STUDENT FEES 611710 1221381 1221381 MEDICAL CLINIC REVENUE 621400 6146337 6146337 STUDENT PARKING 812930 649040 649040 28033 28033 180974005 923719 923719 0 0 468770 468770 0 468770 468770 717270859 717035025 235834 235834 235834 120975 377155 183890 -62915 -62915 0 0 OUTSIDE REVENUES 900099 772455 772455 STAFF PARKING 900099 375540 375540 OTHER EDUCATIONAL REVENUE 900099 151433 151433 457774 457774 1757202 191646179 182327634 28033 1940948 0 4639705 4639705 0 0 1748114 1748114 300253 300253 86835548 76409902 7703471 2722175 5667972 4891673 602711 173588 9192193 7933207 977464 281522 6183272 5336396 657506 189370 0 1161820 650384 511436 274152 274152 0 0 139941 139941 8780346 6504788 2244317 31241 674228 264420 368377 41431 2530548 1800564 644235 85749 1968493 1013753 943608 11132 0 10409879 8984116 1106948 318815 2170728 2000859 104151 65718 0 2189078 1842353 99369 247356 5087138 5087138 0 8674805 7486682 922447 265676 1094087 693 1093394 ROTATIONS EXPENSE 4815544 4815544 MEDICAL, LAB, STUDENT SUPPLIES 2763653 2763653 CAPITAL EXPENDITURES 2027905 1719423 299403 9079 ALL OTHER EXPENSES 7472871 5927369 1542710 2792 176802273 150372875 21983754 4445644 0 0 2076581 1371506 4838920 3669796 2358203 2344651 0 0 0 0 29253859 29354636 1094452 1255288 1403878 1827594 207839340 67589346 144782527 140249994 0 0 107501785 127901091 0 0 0 0 7177457 6821328 300487662 314795884 22044678 24495464 0 0 31108631 30463298 95685000 93930000 0 0 0 0 0 0 0 0 53823484 56389425 202661793 205278187 X 78608251 91169129 11130103 10117867 8087515 8230701 97825869 109517697 300487662 314795884 X 14843906 -775884 -2376194 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 3400 false false false 3400 false Schedule C, Part II-b, Line 1f: 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. 15493770 10251812 559288 259290 994444 25051136 13205051 1265530 2099267 460296 615782 15493770 9491333 3275376 1265501 827159 13205051 9354651 703212 -24605 541925 9491333 7912608 225198 1703320 486475 9354651 0.61000 0.27000 0.12000 false false 3590959 6256068 9847027 124342446 21876176 102466270 30729744 16379278 14350466 41107127 27758961 13348166 1812996 1574931 238065 140249994 SHORT TERM INVESTMENTS 56380656 C CERTIFICATE OF DEPOSITS 3572113 C MUTUAL FUNDS 9679179 F CORPORATE & GOVERNMENT BONDS 40939107 F EQUITIES 17330036 F 127901091 0 FEDERAL STUDENT LOAN FUNDS 29826325 DEPOSITS FOR AGENCY FUNDS 474543 BOND ISSUE SWAP LIABILITY 22595150 LIABILITY ON SPLIT-INTEREST AGREEMENTS 2908205 ACCRUED BOND INTEREST PAYABLE 303331 CAPITAL LEASE OBLIGATION 281871 56389425 X COLLECTIONS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS SCHEDULE D, PART III, LINE 1A: 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, 2000 through June 30, 2010 for federal tax purposes and the years ended June 30, 2003 through June 30, 2009, 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, 2014, nor are any anticipated in the 12 months following June 30, 2015. 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. true true true true true true true false false false false false false false false true false true 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. CA OR ATC 282428 205178 77250 96457 13361 34230 East West 196777 171977 24800 20577 2780 9516 1 18925 18925 6969 498130 377155 120975 117034 16141 50715 183890 -62915 true Scholarships 508 4639705 PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES 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. X X X X X true true X X X X X X false true false false false false false false false Philip Pumerantz President 801234 0 0 0 1978 0 19500 0 24785 0 847497 0 0 0 Kevin D Shaw CFO/Treasurer 321508 0 0 0 1083 0 19500 0 19979 0 362070 0 0 0 Gary M Gugelchuk Provost and COO 427511 0 0 0 1663 0 19500 0 5729 0 454403 0 0 0 PAULA CRONE Dean of COMP 344002 0 0 0 563 0 19500 0 9047 0 373112 0 0 0 LAWRENCE B HARKLESS Founding Dean of Podiatry 358290 0 0 0 1663 0 19500 0 1305 0 380758 0 0 0 STEPHEN FRIEDRICHSEN Dean College of Dentistry 303669 0 0 0 1663 0 19500 0 19979 0 344811 0 0 0 STEVEN J HENRIKSEN VP Research/Biotech 309578 0 0 0 3504 0 19500 0 9047 0 341629 0 0 0 THOMAS FOX VP Advancement 327126 0 0 2943 0 19500 0 8718 0 358287 0 0 0 DANIEL ROBINSON DEAN OF PHARMACY 293998 0 0 0 0 0 19500 0 17321 0 330819 0 0 0 PHILIP NELSON DEAN OF VETERINARY MEDICINE 295595 0 0 0 0 0 19500 0 10259 0 325354 0 0 0 CLINTON E ADAMS DIRECTOR OF PRIMARY CARE 306258 0 0 0 3072 0 19500 0 1333 0 330163 0 0 0 DAVID CONNETT VP COMP/ PROF. PRIMARY CARE 350727 0 0 0 0 0 19500 0 1228 0 371455 0 0 0 J MICHAEL FINLEY ASSOC. DEAN/ASSOC. PROF 301128 0 0 0 0 0 19500 0 11865 0 332493 0 0 0 Questions Regarding Compensation 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. 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. 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). A CA Statewide Communities Development Authority 680164610 130795LX3 2007-10-17 104900000 See Part VI true true true A 0 0 105350895 0 3904806 0 1914207 1648135 0 69450895 28432852 0 2009 true true true true A false false true true false 0 false false false true A false true true true WELLS FARGO BANK 31.6 true false false 0 false true A true 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. Andrew Pumerantz Son of President 300253 Employee Compensation false AP Aversano spouse to Paula Crone 55310 EMPLOYEE COMPENSATION false X SUTURE MATERIALS 1 15029 FAIR MARKET VALUE X COBAS CHEM ANALYZER AND ACCESSORIES 1 24113 FAIR MARKET VALUE X WESTERN DIABETES LICENSES, OPTIONS & SUBCRIPTION 1 28050 FAIR MARKET VALUE false true false NONCASH PROPERTY NOT REPORTED AS REVENUE 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. Form 990 Review Process 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. After full review and discussion of information reflected in the Form 990, the Committee accepts the document and approves its filing to the Internal Revenue Service. The Form 990 is then signed by the University's Chief Financial Officer and electronically filed with the Internal Revenue Service. A presentation is provided by the Audit Committee of the Board to the full Board of Trustees summarizing the results of their review. While the June 30, 2015 Form 990 was reviewed and accepted by the Audit Committee of the Board prior to the filing with the Internal Revenue Service, copies of the final June 30, 2015 Form 990 are provided to the full Board of Trustees as well as the Audit Committee prior to filing. 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 is posted on the university's website and is available to the public. The School's governing documents, Form 990, and financial statements are posted on the university's website and 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 $59,683 CHANGE IN VALUE OF SWAP CONTRACT $(2,435,877) Park Hospital Inc 309 E Second Street Pomona CA 91766 951624418 INVESTMENTS WESTERN UNIV C CORP 1659 517922 0.83400 true Western Center for Drug Development 309 E Second Street Pomona CA 91766 208404637 INACTIVE WESTERN UNIV C CORP 0 6400 1.00000 true Comp Enterprises Inc 309 E Second Street Pomona CA 91766 954066063 INACTIVE WESTERN UNIV C CORP 0 16920 1.00000 true PASO ORO VERDE INC 309 E SECOND STREET POMONA CA 91766 330089211 FARMING CA WESTERN UNIV C CORP 1988 0 1.00000 true Charitable Remainder Annuity Trusts (15) prsnl estate CA Western Univ true charitable remainder unitrusts (9) prsnl estate CA Western Univ true false false false false false false false false false false false false false false false true false false Paso Oro Verde Inc Q 202890 cost