2015-11-16T11:13:39-06:00 2014-12-31 203250475 ESMOND & ASSOCIATES INC 23901 CALABASAS RD 1010 CALABASAS CA 91302 990 2014-01-01 208091013 CENTER FOR EXCELLENCE IN HIGHER EDUCATION INC CENT 8013120078 4021 SOUTH 700 EAST NO 400 SALT LAKE CITY UT 84107 ERIC JUHLIN PRESIDENT 8013120078 2015-11-12 1 LENNY ESMOND CPA P00037472 8186102900 2015-11-12 2014 2016-04-25 22:37:26Z ERIC JUHLIN 4021 SOUTH 700 EAST 400 SALT LAKE CITY UT 84107 194019539 0 X WWW.CEHE.ORG X 2006 IN POST-SECONDARY EDUCATION 9 5 2423 3 0 0 2014098 3367872 186386960 190583492 37442 68175 0 0 188438500 194019539 759065 3530289 0 0 73921804 74393159 0 0 0 80267370 83998512 154948239 161921960 33490261 32097579 532882224 569929222 468083421 472210855 64798803 97718367 THE PRINCIPAL FUNCTION OF THE ORGANIZATION IS THE PRESENTATION OF FORMAL INSTRUCTION BY ITS REGULARLY MAINTAINED FACULTY AND CURRICULUM TO ITS REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ORDER FOR STUDENTS TO OBTAIN A DEGREE AND OBTAIN EMPLOYMENT. 0 0 3530289 3530289 THE ORGANIZATION MAINTAINS A RESTRICTED GIFT FUND. THIS FUND SUPPORTS A PROGRAM AT DUKE UNIVERSITY AS DIRECTED BY THE DONORS. THE ORGANIZATION SUPPORTS INSTITUTIONS WHICH PROMOTE HIGHER EDUCATION AND ECONOMICS. 142867805 190583492 THE ORGANIZATION OWNS AND OPERATES STEVENS-HENAGER COLLEGE, COLLEGEAMERICA ARIZONA, COLLEGEAMERICA DENVER, CALIFORNIA COLLEGE SAN DIEGO, CALIFORNIA FLIGHT ACADEMY (51%) AND TTY CAREER COLLEGES (51%) (THE COLLEGES) AS NONPROFIT COLLEGES ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES. THE PRINCIPAL FUNCTION OF THE ORGANIZATION IS THE PRESENTATION OF FORMAL INSTRUCTION BY ITS REGULARLY MAINTAINED FACULTY AND CURRICULUM TO ITS REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ORDER FOR STUDENTS TO OBTAIN A DEGREE AND OBTAIN EMPLOYMENT. 146398094 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 1 0 0 0 0 1 1 1 1 0 0 1 148 0 2423 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 5 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA AZ IN X ERIC JUHLIN 8013120078 4021 SOUTH 700 EAST SUITE 400 SALT LAKE CITY UT 84107 WILLIAM C DENNIS PHD DIRECTOR 1.00 X 10000 0 0 TODD ZYWICKI JD DIRECTOR 1.00 X 10000 0 0 CARL BARNEY CHAIRMAN/DIRECTOR 40.00 X X 105156 0 338 ERIC JUHLIN PRESIDENT/DIRECTOR 40.00 X X 486970 0 3654 YARON BROOK DIRECTOR 2.00 X 0 0 0 LENNY ESMOND SECRETARY/TREASURER/DIRECT 5.00 X X 0 0 0 ROY HURD DIRECTOR 1.00 X 10000 0 0 KEN KONESCO DIRECTOR 1.00 X 10000 0 0 TERRY BROWN DIRECTOR 1.00 X 2000 0 0 MICHAEL MAKI VICE-PRESIDENT 40.00 X 227870 0 1155 VICKY DEWSNUP REGIONAL DIRECTOR 40.00 X 253976 0 779 KENNETH PLANT REGIONAL DIRECTOR 40.00 X 237101 0 2079 ROZANN KUNSTLE REGIONAL DIRECTOR 40.00 X 202226 0 866 ALAN HANSEN CAMPUS DIRECTOR 40.00 X 197594 0 4540 KODY LARSEN VICE-PRESIDENT 40.00 X 210682 0 1422 SUSAN G REED VICE-PRESIDENT 40.00 X 177720 0 1422 SUZANNE SCALES CAMPUS DIRECTOR 40.00 X 183696 0 6004 MATTHEW GERBER GENERAL COUNSEL 40.00 X 190516 0 434 JOEL SCIMECA REGIONAL DIRECTOR 40.00 X 163306 0 2151 CINDY SMITH REGIONAL DIRECTOR 40.00 X 136859 0 712 JANNA DAVIS DIRECTOR 40.00 X 146868 0 2229 KEN WEBB REGIONAL DIRECTOR 40.00 X 172220 0 2422 ROBERT SALMON REGIONAL DIRECTOR 40.00 X 149486 0 1337 3284246 0 31544 29 0 1 0 EDUFFICIENT LLC 6 FOREST AVENUE 2ND FL PARAMUS NJ 07652 ADVERTISING MANGEMENT 22165860 DIRECTMAILCOM LLC 5351 KETCH ROAD PRINCE FREDERICK MD 20678 MARKETING SERVICES 5207389 GOOGLE INC 1600 AMPITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING SERVICES 3112412 CHASE MEDIA GROUP 1520 FRONT STREET YORKTOWN HEIGHTS NY 10598 ADVERTISING SERVICES 1294609 CENGAGE LEARNING 10650 TOEBBEN DRIVE INDEPENDENCE KY 41051 EDUCATION SERVICES 1175304 7 3367872 3367872 TUITION AND FEES 611310 190152854 190152854 430638 430638 190583492 68175 68175 194019539 190583492 0 68175 3490289 3490289 40000 40000 2515507 2515507 62262558 57008525 5254033 134470 116950 17520 3999628 3705022 294606 5480996 5077598 403398 2753812 2327595 426217 1589140 32891 1556249 259908 259908 38492150 38492150 2116655 1961644 155011 2034996 1466525 568471 11815999 11493402 322597 960506 552436 408070 83215 75243 7972 4505984 4505984 6545988 6545988 516143 25761 490382 STUDENT SUPPORT 10454867 10454262 605 ADMINISTRATIVE 1327845 588875 738970 ACCREDITATION 541304 427431 113873 161921960 146398094 15523866 0 6552867 16949294 2072634 316128 216000 94101082 116379193 779627 25838920 14381169 9332524 11457751 419042664 421386029 1464325 2761328 532882224 569929222 11364775 8078940 792711 732500 28510505 40385243 423000000 412555000 4415430 10459172 468083421 472210855 X 64482675 97502367 316128 216000 64798803 97718367 532882224 569929222 X 32097579 821985 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2454108 1925471 528637 23384812 12455698 10929114 11457751 EXCESS STUDENT FUNDS 2574931 DEFERRED RENT 2868209 ACCRUED LIABILITIES 5016032 10459172 X 194019539 0 194019539 0 194019539 161921960 0 161921960 0 161921960 PART X, LINE 2: THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING DECEMBER 31,2014, 2013, 2012,& 2011 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENT ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLEY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-LIKLEY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. THE ORGANIZATION'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS REFLECTED IN THE ORGANIZATION'S TAX FILING AND DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE SCHEDULE O. SCHEDULE E, PART I, LINE 6 THE COLLEGES PARTICIPATE IN THE TITLE IV FEDERAL FINANCIAL AID PROGRAM THAT INCLUDES FEDERAL PELL GRANTS, FEDERAL PARENT LOANS FOR UNDERGRADUATE STUDY, THE FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, AND THE FEDERAL DIRECT STUDENT LENDING PROGRAM. 0 0 0 0 0 0 0 0 0 0 EUROPE (INCLUDING ICELAND AND GREENLAND) TO PROMOTE THE WORK OF ADAM SMITH, AN 18TH CENTURY ECONOMIST. 40000 CHECK N/A 1 0 0 0 0 0 0 SCHEDULE F, PART II, LINE 1 THE ORGANIZATION REPORTS GRANTS ON THE ACCRUAL METHOD OF ACCOUNTING, WHICH IS THE METHOD USED BY THE ORGANIZATION FOR FINANCIAL REPORTING. 1 DUKE UNIVERSITY 2138 CAMPUS DRIVE BOX 90586 DURHAM NC 27708 560532129 501 (C) 3 295000 N/A N/A TO FURTHER THE RESEARCH AND PROGRAMS OF THE UNIVERSITY. SCHOLARSHIPS TO YOU 2200 N CENTRAL AVENUE STE 400B PHOENIX AZ 85004 263960625 501 (C) 3 300000 N/A N/A TO SUPPORT STUDENT SCHOLARSHIPS. MAD UNIVERSE LLC 10573 W PICO BLVD LOS ANGELES CA 90064 274421457 360000 N/A N/A TO SUPPORT THE PRODUCTION OF A DOCUMENTARY FILM ON AMERICA'S FINANCIAL SYSTEM. TRUSTEES OF TUFTS COLLEGE 169 HOLLAND STREET SOMMERVILLE MA 02144 042103634 501 (C) 3 7289 N/A N/A TO FURTHER THE RESEARCH AND PROGRAMS OF THE UNIVERSITY. THE FEDERALIST SOCIETY FOR LAW AND PUBLIC POLICY STUDIES 1015 18TH STREET NW WASHINGTON DC 200365221 363235550 501 (C) 3 28000 N/A N/A TO PROMOTE THE RULE OF LAW IN THE LEGAL COMMUNITY. VANGUARD CHARITABLE ENDOWMENT FUND PO BOX 55766 BOSTON MA 022055766 232888152 501 (C) 3 2500000 N/A N/A TO SUPPORT GENERAL CHARITABLE ENDEAVORS. 5 1 PART I, LINE 2: THE BOARD OF DIRECTORS MONITOR USE OF ALL GRANTS. 1 X X X 0 0 0 0 0 0 0 0 0 ERIC JUHLIN PRESIDENT/DIRECTOR 336970 0 150000 0 0 0 0 0 3654 0 490624 0 0 0 MICHAEL MAKI VICE-PRESIDENT 197870 0 30000 0 0 0 0 0 1155 0 229025 0 0 0 VICKY DEWSNUP REGIONAL DIRECTOR 141476 0 112500 0 0 0 0 0 779 0 254755 0 0 0 KENNETH PLANT REGIONAL DIRECTOR 160601 0 76500 0 0 0 1300 0 779 0 239180 0 0 0 ROZANN KUNSTLE REGIONAL DIRECTOR 142726 0 59500 0 0 0 0 0 866 0 203092 0 0 0 ALAN HANSEN CAMPUS DIRECTOR 156594 0 41000 0 0 0 1356 0 3184 0 202134 0 0 0 KODY LARSEN VICE-PRESIDENT 170682 0 40000 0 0 0 0 0 1422 0 212104 0 0 0 SUSAN G REED VICE-PRESIDENT 144720 0 33000 0 0 0 0 0 1422 0 179142 0 0 0 SUZANNE SCALES CAMPUS DIRECTOR 126196 0 57500 0 0 0 0 0 6004 0 189700 0 0 0 MATTHEW GERBER GENERAL COUNSEL 141656 0 48860 0 0 0 0 0 434 0 190950 0 0 0 JOEL SCIMECA REGIONAL DIRECTOR 128806 0 34500 0 0 0 901 0 1250 0 165457 0 0 0 KEN WEBB REGIONAL DIRECTOR 139720 0 32500 0 0 0 0 0 2422 0 174642 0 0 0 ROBERT SALMON REGIONAL DIRECTOR 104486 0 45000 0 0 0 903 0 434 0 150823 0 0 0 CARL BARNEY MEMBER SEE SCHEDULE O FOR EXPLANATION X 431000000 412555000 0 1 1 412555000 CARL BARNEY CHAIRMAN/DIRECTOR/MEMBER AND NOTE HOLDER 10445000 PRINCIPAL NOTE REPAYMENT IN CONNECTION WITH MERGER OF STEVENS-HENAGER COLLEGE, INC., COLLEGEAMERICA SERVICES, AND COLLEGEAMERICA ARIZONA, INC. WITH AND INTO THE ORGANIZATION IN A BARGAIN SALE TRANSACTION. 0 CARL BARNEY CHAIRMAN/DIRECTOR/MEMBER AND REAL PROPERTY LESSOR 5962535 CARL BARNEY OWNS THREE DISREGARDED ENTITIES WHICH LEASE REAL PROPERTY TO THE ORGANIZATION FOR COMMERCIALLY REASONABLE AMOUNTS VERIFIED BY THIRD PARTIES 0 CARL BARNEY CHAIRMAN/DIRECTOR/MEMBER AND NOTE HOLDER 4195541 INTEREST PAYMENT ON NOTES PAYABLE IN CONNECTION WITH MERGER OF STEVENS-HENAGER COLLEGE, INC., COLLEGEAMERICA SERVICES, AND COLLEGEAMERICA ARIZONA, INC. WITH AND INTO THE ORGANIZATION IN A BARGAIN SALE TRANSACTION. 0 ESMOND AND ASSOCIATESINC ESMOND & ASSOC,INC.IS MORE THAN 35% OWNED BY LENNY ESMOND, A DIR. & OFFICER 192670 ESMOND & ASSOCIATES, INC PROVIDES TAX AND CONSULTING SERVICES TO THE ORGANIZATION. SERVICES ARE PROVIDED ON AN ARM'S LENGTH BASIS USING STANDARD BILLING RATES. 0 SCHEDULE E, PART I, ITEM 3 EXPLANATION OF PUBLICIZING NONDISCRIMINATION POLICY THE ORGANIZATION'S COLLEGES CUSTOMARILY DRAW THEIR STUDENTS FROM LOCAL COMMUNITIES AND FOLLOW A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THE ORGANIZATION'S NONDISCRIMINATION POLICY CAN BE FOUND UNDER "TITLE IX AND VI OF THE CIVIL RIGHTS ACT" OF ITS PRINCIPAL CATALOGUE GIVEN TO EACH PROSPECTIVE STUDENT THAT INTERVIEWS WITH AN ADMISSIONS CLERK AT A CAMPUS. THE POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE OPERATED BY THE SCHOOL. THE POLICY IS ALSO DISCLOSED IN ALL OF THE ORGANIZATION'S ADVERTISING MATERIALS. THE ORGANIZATION THEREFORE MEETS THE CRITERIA UNDER REV. PROC. 75-50, SECTION 4.03-2(C) FOR EXEMPTION FROM THE PUBLICITY REQUIREMENTS OF SECTION 4.03-1. FORM 990, PART VI, SECTION A, LINE 2 LENNY ESMOND, DIRECTOR, TREASURER AND SECRETARY, OF THE ORGANIZATION IS A CPA THAT PROVIDES TAX AND CONSULTING SERVICES THRU HIS WHOLLY OWNED CORPORATION TO THE ORGANIZATION, THE MEMBER (CARL BARNEY), AND OTHER ENTITIES OWNED BY THE MEMBER. SERVICES ARE PROVIDED ON AN ARM'S LENGTH BASIS USING STANDARD BILLING RATES. FORM 990, PART VI, SECTION A, LINE 6 CARL BARNEY IS A MEMBER OF CENTER FOR EXCELLENCE IN HIGHER EDUCATION, INC. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER HAS THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED FOR ITS MEMBER. FORM 990, PART VI, SECTION B, LINE 11 PRESIDENT, CHIEF FINANCIAL OFFICER AND BOARD OF DIRECTORS MEMBERS REVIEW THE FORM BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 ORGANIZATION HAS A COMPENSATION COMMITTEE THAT FACTORS IN EXPERIENCE, EDUCATION, BACKGROUND, AND OTHER RELEVANT FACTORS IN DETERMING THEIR SALARY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT ITS OFFICE DURING REGULAR BUSINESS HOURS. FORM 990, PART XI, LINE 9: MINORITY INTEREST IN PARTNERSHIPS 821,985. SCHEDULE L, PART II LOANS TO AND/OR FROM INTERESTED PERSONS NOTE PAYABLE RELATING TO THE MERGER OF COMPANIES WITH AND INTO THE ORGANIZATION IN BARGAIN SALE TRANSACTION. 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