2014-05-13T14:36:25-05:00 2013-06-30 PricewaterhouseCoopers LLP 125 High Street Boston MA 02110 990 2012-07-01 880435559 ROSEMAN UNIVERSITY OF HEALTH SCIENCES % KEN WILKINS ROSE 7029904433 11 SUNSET WAY Suite HENDERSON NV 89014 RENEE COFFMAN 7709904433 2014-05-12 true PRICEWATERHOUSECOOPERS LLP 6175305000 2012 2016-03-07 17:11:31Z RENEE COFFMAN 11 SUNSET WAY HENDERSON NV 89014 56664983 false X WWW.ROSEMAN.EDU X 1999 NV ROSEMAN UNIV. OF HEALTH SCIENCES IS A LEADER IN TRANSFORMING HEALTH CARE EDUCATION WITH A COMMITMENT TO PROVIDE INDIVIDUALS THE FREEDOM TO LEARN AND GROW IN A SUPPORTIVE ENVIRONMENT THAT FOSTERS SUCCESS. 22 20 493 2500 0 1744331 2162822 45531174 52178196 385975 2097102 120278 92847 47781758 56530967 314076 136549 0 0 28202575 31883545 0 0 323291 21327025 22820451 49843676 54840545 -2061918 1690422 59561398 96974267 48261489 85471327 11299909 11502940 ROSEMAN UNIVERSITY OF HEALTH SCIENCES IS A LEADER IN TRANSFORMING HEALTH CARE EDUCATION WITH AN UNCOMPROMISING COMMITMENT TO PROVIDE INDIVIDUALS THE FREEDOM TO LEARN AND GROW IN A COLLABORATIVE AND SUPPORTIVE ENVIRONMENT THAT FOSTERS SUCCESS. false false 39934949 136549 52203864 THE UNIVERSITY'S INSTRUCTIONAL CURRICULUM CURRENTLY INCLUDES DOCTOR OF DENTAL MEDICINE, DOCTOR OF PHARMACY, MASTERS OF BUSINESS ADMINISTRATION (MBA), BACHELORS OF SCIENCE IN NURSING AND ORTHODONTIC RESIDENCY PROGRAMS. APPROXIMATELY 1,166 STUDENTS WERE ENROLLED IN THESE PROGRAMS. 402 STUDENTS GRADUATED DURING THE FISCAL YEAR. 39934949 true true false true false false false false true true true false false false true true true false 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 false false false false false true 1763 0 true 493 true false false false false false true true false false false false X 22 20 true false true false false false false true true false false true true true true true true true false false NV UT X KEN WILKINS 7029904433 11 SUNSET WAY HENDERSON NV 89014 CONRAD B BIO 1.0 X G FRANS CURRIER 1.0 X SUZANNE CRAM 1.0 X 125000 0 0 JAMES M JONES 1.0 X TINA B ARAMAKI 1.0 X JAMES H BRYANT III 1.0 X DAVID J DUNN 1.0 X DIANA BOND 1.0 X HARVEY RICEBERG 1.0 X JEFF FOREMAN 1.0 X KEITH MACDONALD 1.0 X MARY GREAR 1.0 X NED C HILL 1.0 X MARK HUTCHISON 1.0 X RONALD A MEMO 1.0 X BRUCE WOOLLEY 1.0 X 60000 0 0 JASON GLICK 1.0 X GAZALA KHAN 1.0 X HOLLY PRIEVO 1.0 X KEVIN TRIPP 1.0 X CARLENE WALKER 1.0 X LEONA WINGER 1.0 X HOOTAN MELAMED 1.0 X HARRY ROSENBERG 40.0 X 547131 0 32500 STUART WIENER 40.0 X 305774 0 39111 RENEE COFFMAN 40.0 X 268784 0 33449 EUCHARIA NNADI 40.0 X 305501 0 29767 MARLENE MILLER 40.0 X 244494 0 34099 RICHARD BUCHANAN 40.0 X 343771 0 37283 THOMAS METZGER 40.0 X 206128 0 20729 RAYMOND PEREZ 40.0 X 178797 0 30481 TERRELL J SPARKS 40.0 X 191861 29095 RONALD FISCUS 40.0 X 179241 33540 MARK A PENN 40.0 X 175827 20182 CHARLES LACY 40.0 X 175505 26937 MABLE SMITH 40.0 X 228197 0 25392 JALEH POURHAMIDI 40.0 X 220051 0 22608 LESLIE KARNS 40.0 X 239402 0 26373 DONALD WILLIAM HARMAN 40.0 X 246564 0 44296 VICTOR A SANDOVAL 40.0 X 217179 0 23149 OKELEKE NZEOGWU 40.0 X 170512 27375 4629719 0 536366 82 true true false PRICEWATERHOUSECOOPERS LLP PO BOX 514038 LOS ANGELES CA 90051 ACCOUNTING 315866 RICKIE D NICHOLAS 333 N RANCHO DRIVE 790 LAS VEGAS NV 89106 SECURITY 177140 2 X 67277 650156 1445389 239726 2162822 TUITION & FEES 621110 51187910 51187910 ORTHODONTIC CLINIC FEES 621110 693330 693330 DENTAL CLINIC 900099 100096 100096 STUDENT LOAN INTEREST 900099 92485 92485 REIMBURSEMENT OF NURSING PERSONNEL 900099 104375 104375 52178196 263434 263434 0 0 0 0 0 0 0 0 1830969 5760 3061 1830969 2699 1833668 1833668 198134 67277 130955 67179 67179 0 0 0 0 FACULTY TEACHING AT OTHER UNIVERSITIES 900099 9600 9600 CAREER FAIR BOOTHS 900099 5100 5100 BANK/VENDOR REBATES, COMMISSIONS, FEES 900099 10405 10405 563 563 25668 56530967 52203864 2164281 0 0 136549 136549 0 0 0 0 3662614 1135963 2497399 29252 0 23020700 18534652 4339741 146307 1469199 1034795 423201 11203 2012300 1478909 518901 14490 1718732 1260798 445271 12663 0 0 59853 4346 55507 187391 187391 83170 83170 0 0 25990 25990 0 0 586143 475531 94815 15797 387082 225912 157463 3707 1131102 1019262 111840 0 0 6737416 5376537 1341289 19590 417081 206508 209970 603 0 0 371763 312310 59453 2533324 1457275 1051492 24557 0 0 2701268 1623857 1050169 27242 386443 315613 69660 1170 EQUIPMENT RENTAL 2004582 1629729 363484 11369 SUPPLIES 1782470 1481646 299391 1433 DUES & SUBSCRIPTIONS 583772 471900 111334 538 REPAIRS & MAINTENANCE 470356 275201 195155 2371245 1394486 973389 3370 54840545 39934949 14582305 323291 2185613 1042849 5970116 9058840 0 0 1539566 2067275 0 0 0 0 0 0 0 0 2798993 6073000 77002136 11840381 36601559 65161755 8882259 11397560 0 0 0 0 0 0 1583292 2172988 59561398 96974267 5199894 5939982 0 0 5610227 6985063 24423421 62037253 83441 111533 0 0 3474333 2393758 325670 295006 9144503 7708732 48261489 85471327 X 10584009 10665868 449086 510244 266814 326828 11299909 11502940 59561398 96974267 1690422 -1487391 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false false false true 83170 83170 false false SCHEDULE C, PART II-B, LINE 1I: THE ORGANIZATION HIRED LOBBYING FIRMS TO KEEP TRACK OF LEGISLATION AFFECTING PHARMACY, NURSING, AND DENTAL ISSUES. SCHEDULE C, PART II-B: THE ORGANIZATION PAYS DUES FOR MEMBERSHIP IN PROFESSIONAL ASSOCIATIONS. A PORTION OF SUCH DUES MAY BE USED FOR LOBBYING. false true X 12042643 45814 723744 13472 25990 12772739 11107800 75500 898342 6993 32006 12042643 8730137 1350250 1052080 4400 20267 11107800 6988131 1007032 772180 3925 33281 8730137 8014911 46989 -1033801 3143 36825 6988131 0.97000 0.03000 false false 13585404 13585404 44502653 3930552 40572101 9079355 1119306 7960049 6272053 4725322 1546731 3562671 2065201 1497470 65161755 0 DEFERRED RENT PAYABLE 5662469 CAPITAL LEASE LIABILITY 45814 LINE OF CREDIT 2000000 PREPAID RENT 449 7708732 X 55028066 -1487391 8600 1880 -1476911 56504977 25990 25990 56530967 54825035 8600 1880 10480 54814555 25990 25990 54840545 SCHEDULE D, PART IV, LINE 2B: FUNDS HELD FOR STUDENT ORGANIZATIONS AND FOR A FACULTY MEMBER. SCHEDULE D, PART V, LINE 4: THE ROSEMAN UNIVERSITY ENDOWMENT FUND IS USED TO SUPPORT THE EDUCATIONAL MISSION OF THE UNIVERSITY. THE UNIVERSITY INTENDS TO USE THE ENDOWMENT FUNDS FOR SCHOLARSHIPS, OTHER STUDENT ACTIVITY SUPPORT AND FOR GENERAL OPERATIONS. THE BOARD DESIGNATED ENDOWMENT IS BEING HELD UNTIL THE BOARD DETERMINES SPECIFIC USES. THE PERMANENT ENDOWMENT IS PRIMARILY FOR SCHOLARSHIPS. SCHEDULE D, PART X, LINE 2: THE UNIVERSITY ANALYZES ITS TAX POSITIONS EACH YEAR. THE UNIVERSITY RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. THE UNIVERSITY HAS NOT RECORDED ANY ESTIMATES FOR UNCERTAINTY IN INCOME TAX POSITIONS. SCHEDULE D, PART XI, LINE 2D: INTERCOMPANY PRECEPTOR TRAINING $1,880 SCHEDULE D, PART XII, LINE 2D: INTERCOMPANY PRECEPTOR TRAINING $1,880 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3: THE POLICY IS POSTED ON THE SCHOOL'S WEBSITE AND IN HANDBOOKS. SCHEDULE E, PART I, LINE 6A: THE ORGANIZATION RECEIVED TITLE IV FINANCIAL AID AND ASSISTANCE FROM PELL, SUBSIDIZED, UNSUBSIDIZED, DIRECT LOANS, AND SEOG, AS WELL AS STUDENT SCHOLARSHIPS AND GRANTS. false GOLF 117236 13946 103290 9938 34612 500 200 7877 GALA 121515 36951 84564 940 21400 21000 1224 500 17711 2 26660 16380 10280 3389 4129 1300 6235 265411 67277 198134 940 34727 59741 3024 700 31823 130955 67179 true INTERNAL SCHOLARSHIPS 96 103250 STUDENT TRAVEL EXPENSES 57 33299 SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS AND GRANTS ARE DETERMINED BY PROGRAM COMMITTEES AND ARE RECORDED ON STUDENT LEDGERS. EACH PROGRAM SELECTS ITS INTERNAL SCHOLARSHIP AWARDEES, SUBJECT TO REVIEW BY THE FINANCIAL AID OFFICE. THE FINANCIAL AID OFFICE AWARDS SDS SCHOLARSHIPS. THE UNIVERSITY ACCOUNTING OFFICE MAINTAINS RECORDS OF AMOUNTS AWARDED AND DISBURSED. X X X false true X X X false false false false false false false false false HARRY ROSENBERG 480667 0 66464 22500 0 10000 0 579631 0 0 0 STUART WIENER 272329 0 33445 21318 0 17793 0 344885 0 0 0 EUCHARIA NNADI 298534 0 6967 22428 0 7339 0 335268 0 0 0 RENEE COFFMAN 262472 0 6312 16999 0 16450 0 302233 0 0 0 MARLENE MILLER 228256 0 16238 17839 0 16260 0 278593 0 0 0 MABLE SMITH 221845 0 6352 15749 0 9643 0 253589 0 0 0 RICHARD BUCHANAN 334184 0 9587 22500 0 14783 0 381054 0 0 0 THOMAS METZGER 196648 0 9480 14144 0 6585 0 226857 0 0 0 RAYMOND PEREZ 170901 0 7896 13643 0 16838 0 209278 0 0 0 JALEH POURHAMIDI 213934 0 6117 16045 0 6563 0 242659 0 0 0 LESLIE KARNS 236945 0 2457 17895 0 8478 0 265775 0 0 0 DONALD WILLIAM HARMAN 241362 0 5202 19591 0 24705 0 290860 0 0 0 VICTOR A SANDOVAL 214005 0 3174 16064 0 7085 0 240328 0 0 0 TERRELL J SPARKS 184965 6896 14455 14640 220956 RONALD FISCUS 170074 9167 13713 19827 212781 MARK A PENN 171968 3859 13161 7021 196009 CHARLES LACY 168218 7287 13071 13866 202442 0 OKELEKE NZEOGWU 161795 8717 12780 14595 197887 0 SCHEDULE J, PART I, LINE 1A: COUNTRY CLUB DUES AND LIFE INSURANCE PREMIUMS ARE PAID FOR THE PRESIDENT WITH BOARD APPROVAL. THESE AMOUNTS ARE INCLUDED IN TAXABLE INCOME AND ARE GROSSED UP FOR TAXES DUE. DR. ROSENBERG AND MR. WIENER WERE PROVIDED HOUSING ALLOWANCES WITH BOARD APPROVAL. DR. METZGER WAS PROVIDED A HOUSING STIPEND WHILE SERVING AS INTERIM VICE CHANCELLOR AT THE UTAH CAMPUS. THESE AMOUNTS ARE INCLUDED IN TAXABLE INCOME AND REPORTED ON SCHEDULE J, PART II, COLUMN B (III). A CLARK COUNTY NEVADA ECONOMIC DEV REVENUE BONDS 866000028 180858BN1 2007-05-02 26740000 ACQUISITIONS, EQUIPPING & CONSTRUC false false false B PUBLIC FINANCE AUTHORITY 273866124 74442PAK1 2012-12-13 38720000 ACQUISITIONS, EQUIPPING & CONSTRUC false false false A 2950000 0 26992311 1691450 0 0 1299822 759975 0 0 23241064 0 2007 true false true true B 555000 0 38746341 2704325 0 0 316741 0 0 0 34700466 1024809 2013 true false true true A false false false false 0 false false false true B false true false false 0.00060 0.00060 false false false true A false false true false false false 0 false 0 false B false true false false false false 0 false 0 false A false B false SCHEDULE K, PART II, LINE 3 THIS AMOUNT INCLUDES INVESTMENT EARNINGS. SCHEDULE K, PART III THE ORGANIZATION MONITORS USE OF BOND FINANCIED FACILITIES AND HAS DETERMINED THAT IT HAS NO MANAGEMENT OR SERVICE CONTRACTS, RESEARCH CONTRACTS, UNRELATED TRADE OR BUSINESS ACTIVITIES, OR OTHER ACTIVITIES IN BOND-FINANCED FACILITIES THAT WOULD RESULT IN PRIVATE BUSINESS USE. HARRY ROSENBERG FAM MEM OF OFFICER 579631 EMPLOYEE OF ROSEMAN false RENEE COFFMAN FAM MEMBER OF OFFICER 302233 EMPLOYEE OF ROSEMAN false X 20820 APPRAISAL X 70 128854 FMV X PRINTERS AND COMPUTERS 1 1712 FMV X DVDS 1 1299 FMV X EVENT MERCHANDISE 133 66719 FMV X STUDENT EVENTS 7 10322 FMV X OAK WALL 1 10000 FMV 1 false true false SCHEDULE M, PART I, COLUMN B: THE UNIVERSITY IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART I, LINE 6: THE NUMBER OF VOLUNTEERS IS AN ESTIMATE AND INCLUDES THE PRECEPTORS FOR ALL STUDENT CLINICALS AS WELL AS FUNDRAISING VOLUNTEERS. FORM 990, PART VI, SECTION A, LINE 2: RENEE COFFMAN AND HARRY ROSENBERG HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4: THE UNIVERSITY REVISED ITS BYLAWS TO CLEARLY DELINEATE ROLES OF THE BOARD AND ROLES OF THE CORPORATE OFFICERS, AS WELL AS TO BETTER REFLECT HOW THE BOARD CURRENTLY OPERATES. FORM 990, PART VI, SECTION B, LINE 11B: AFTER THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM AND PRIOR TO FILING FORM 990, THE FINANCE COMMITTEE WAS PROVIDED A COPY FOR REVIEW, FEEDBACK AND APPROVAL FOR FILING. A FULL COPY OF THE RETURN IS PROVIDED TO ALL THE BOARD MEMBERS AS FILED WITH THE IRS BEFORE IT IS FILED WITH THE IRS. WITH THE APPROVAL OF THE FINANCE AUDIT COMMITTEE, THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12: BOARD MEMBERS ARE REQUIRED TO SIGN AND COMPLETE AN ANNUAL FORM TO ENSURE COMPLIANCE WITH THE POLICY. ALL EMPLOYEES ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST IN ACCORDANCE WITH THE POLICIES SET OUT IN THE EMPLOYEE HANDBOOK. IF ANY TRUSTEE, OFFICER, DIRECTOR, AND/OR EMPLOYEE GIVES NOTICE OF A CONFLICT OF INTEREST OR RELATIONSHIP, HE/SHE SHALL THEREAFTER REFRAIN FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH HE/SHE HAS AN INTEREST, OR OTHERWISE ATTEMPTING TO EXERT ANY INFLUENCE ON THE ORGANIZATION, OR ITS COMPONENTS TO AFFECT A DECISION TO PARTICIPATE OR NOT PARTICIPATE IN SUCH TRANSACTION. FOR EMPLOYEES, THE EMPLOYEE'S IMMEDIATE SUPERVISOR AND THE DIRECTOR OF HUMAN RESOURCES WILL REVIEW THE CONFLICT OF INTEREST FORM. THE VP OF FISCAL AFFAIRS/TREASURER WILL ALSO REVIEW THE FORMS FOR CONFLICTS OF INTEREST AND WILL TAKE APPROPRIATE ACTION. IF THE INTEREST IS DEEMED A CONFLICT, IT WILL BE PRESENTED TO THE PRESIDENT AND TO ADMINISTRATIVE COUNCIL FOR DISCUSSION AND POSSIBLE ACTION. FOR BOARD MEMBERS, THE CONFLICT OF INTEREST FORMS WILL BE DISCUSSED AT THE BOARD MEETING. IF A CONFLICT OF INTEREST OR RELATIONSHIP IS DEEMED BY THE BOARD, THE CONFLICTED BOARD MEMBER WILL BE REQUIRED TO RECUSE HIM OR HERSELF FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION WHICH THE CONFLICT HAS BEEN IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15: THE PRESIDENT'S SALARY AND BENEFITS ARE SET ANNUALLY BY AN EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AFTER REVIEWING INFORMATION ON COMPARABLE SALARIES FOR UNIVERSITY PRESIDENTS. OTHER KEY EMPLOYEE SALARIES ARE DETERMINED BY THEIR SUPERVISORS USING COMPARATIVE UNIVERSITY DATA. FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII: THE INDIVIDUAL LISTED AS A FORMER EMPLOYEE, CONTINUES TO BE EMPLOYED BY THE UNIVERSITY BUT NO LONGER QUALIFIES AS A KEY EMPLOYEE. FORM 990, PART VIII, SECTION A: SUZANNE CRAM AND BRUCE WOOLLEY WERE COMPENSATED AS INDEPENDENT CONTRACTORS FOR PROVIDING PROFESSIONAL SERVICES OUTSIDE OF THEIR BOARD DUTIES.