2014-07-14T15:12:26-05:00 2013-08-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2012-09-01 950948050 SOUTHERN CALIFORNIA UNIVERSITY OF HEALTH SCIENCES SOUT 5629023355 16200 E AMBER VALLEY DRIVE WHITTIER CA 90604 THOMAS K ARENDT 5629023355 2014-07-10 1 LAWRENCE H MOHR CPA P00447603 6128764500 2012 2015-11-30 17:44:51Z JOHN SCARINGE 16200 E AMBER VALLEY DRIVE WHITTIER CA 90604 22811480 0 X WWW.SCUHS.EDU X 1948 CA THE MISSION OF SCUHS IS TO EDUCATE STUDENTS AS COMPETENT, CARING AND SUCCESSFUL PRACTITIONERS OF INTEGRATIVE HEALTHCARE. THE UNIVERSITY IS COMMITTED TO PROVIDING EXCELLENCE IN ACADEMICS, SCHOLARSHIP, SERVICE AND LEADERSHIP THROUGH THE LOS ANGELES COLLEGE OF CHIROPRACTIC, THE COLLEGE OF ACUPUNCTURE AND ORIENTAL MEDICINE, AND THE SCHOOL OF PROFESSIONAL STUDIES. 14 14 281 14 25901 -4410 312433 273603 20446871 20152053 104028 291067 299612 124035 21162944 20840758 471953 386591 0 0 10636205 11606864 0 0 198334 8172695 8259536 19280853 20252991 1882091 587767 28020869 29380206 14971381 15585296 13049488 13794910 X THE MISSION OF SCUHS IS TO EDUCATE STUDENTS AS COMPETENT, CARING AND SUCCESSFUL PRACTITIONERS OF INTEGRATIVE HEALTHCARE. THE UNIVERSITY IS COMMITTED TO PROVIDING EXCELLENCE IN ACADEMICS, SCHOLARSHIP, SERVICE AND LEADERSHIP THROUGH THE LOS ANGELES COLLEGE OF CHIROPRACTIC, THE COLLEGE OF ACUPUNCTURE AND ORIENTAL MEDICINE, AND THE SCHOOL OF PROFESSIONAL STUDIES. 0 0 11646703 386591 20215167 THE MISSION OF SOUTHERN CALIFONIA UNIVERSITY OF HEALTH SCIENCES (SCU) IS TO EDUCATE STUDENTS AS COMPETENT, CARING AND SUCCESSFUL HEALTHCARE PRACTITIONERS OF INTEGRATIVE MEDICINE. THE UNIVERSITY IS COMMITTED TO PROVIDING EXCELLENCE IN ACADEMICS, SERVICE AND LEADERSHIP THROUGH THE LOS ANGELES COLLEGE OF CHIROPRACTIC, THE COLLEGE OF ACUPUNCTURE AND ORIENTAL MEDICINE, AND THE SCHOOL OF PROFESSIONAL STUDIES. SCU OFFERS TWO MAIN DEGREE PROGRAMS: 1) DOCTOR OF CHIROPRACTIC DEGREE (DC), AND 2) MASTER OF ACUPUNCTURE AND ORIENTAL MEDICINE (MAOM). IN ADDITION TO THESE, SCU OFFERS A DUAL DEGREE (DC AND MAOM), CERTIFICATE PROGRAMS IN MASSAGE THERAPY AND IN AYURVEDIC, AND AN ACCELERATED SCIENCE PREREQUISITE COMPLETION PROGRAM (ISP). IN FY2013, THERE WERE 1,078 STUDENTS ENROLLED AT SCU IN THE FOLLOWING PROGRAMS: 1) 485 IN DC, 2) 133 IN MAOM, 3) 7 IN MASSAGE THERAPY, 4) 23 IN AYURVEDIC, AND 5) 430 IN ISP. A TOTAL OF 145 DEGREES WERE GRANTED DURING THE YEAR - 133 DOCTORATE DEGREES AND 37 MASTER DEGREES. 11646703 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 98 0 281 1 1 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THOMAS K ARENDT 5629023355 16200 E AMBER VALLEY WHITTIER CA 90604 ROBERT BLAINE 2.00 X 0 0 0 JEFF BROWNE 2.00 X 0 0 0 CHRISTINE CHANG 2.00 X 0 0 0 STEVE CHIANG 2.00 X 0 0 0 MARK DEDERICHS 2.00 X X 0 0 0 WILLIAM KEPPLER 2.00 X 0 0 0 MARTIN GALLEGOS 2.00 X 0 0 0 DONNA CLOUGHEN 2.00 X 0 0 0 RON LAU 2.00 X 0 0 0 WILLIAM VALUSEK 2.00 X X 0 0 0 CALEB ZIA 2.00 X 0 0 0 RON HODGES 2.00 X 0 0 0 SONJA GIBSON 2.00 X 0 0 0 LAWRENCE TAIN 2.00 X 0 0 0 JOHN SCARINGE 40.00 X 238269 0 29533 TODD KNUDSEN 40.00 X 120723 0 30129 TOM ARENDT 40.00 X 129220 0 30490 DEBRA BENAVENTE 40.00 X 119961 0 17662 KRIS BELANGER 40.00 X 123931 0 10023 MELISSA KIMURA 40.00 X 76942 0 15801 809046 0 133638 5 0 1 0 TEACHERS INSURANCE (TIAACREF) DEPARTMENT 76113 LOS ANGELES CA 900886113 BENEFIT PLAN TRUSTEE 376241 AMERICAN EXPRESS PO BOX 360001 FORT LAUDERDALE FL 333360001 CREDIT CARD COMPANY 371366 DIGERATI MEDIA STUDIO LLC 923 E 3RD ST 302 LOS ANGELES CA 90013 DIGITAL SERVICE FOR SOW-SEM 312542 JENZABAR INC 101 HUNTINGTON AVE BOSTON MA 02199 SOFTWARE VENDOR 199046 ADLER REALTY INVESTMENTS INC 20951 BURBANK BLVD SUITE B WOODLAND HILLS CA 91367 LESSOR OF REAL ESTATE 196640 8 116895 156708 273603 TUITION AND FEES 611600 19171592 19171592 HEALTH CENTERS 611710 871944 858573 13371 OTHER SUPPORT SERVICES 611710 108517 95987 12530 20152053 161498 161498 226460 230045 -3585 -3585 -3585 1809842 1680273 129569 129569 129569 99009 60404 38605 38605 MISCELLANEOUS REVENUE 900099 89015 89015 89015 20840758 20215167 25901 326087 X 386591 386591 880938 253657 627281 8659542 6832018 1717385 110139 311238 214788 94417 2033 798457 536762 252141 9554 956689 658180 288367 10142 156962 156962 213281 11621 201660 80589 80589 85447 85447 64992 64992 3067595 1985896 1050982 30717 469444 9238 458306 1900 648833 143828 493033 11972 272566 267049 5517 673279 39348 633864 67 193739 86805 105519 1415 120375 120375 944485 944485 189711 13146 176565 MISCELLANEOUS 348489 93651 249468 5370 HOSPITALITY 234441 93784 131879 8778 DUES AND SUBSCRIPTIONS 195219 54150 140806 263 CONTINUING EDUCATION 97272 34702 62545 25 202817 113091 89284 442 20252991 11646703 8407954 198334 9627135 9151266 1825279 937238 8109 9208 454814 355798 176944 166670 147697 148209 319422 406878 28242826 17395068 11060754 10847758 4260955 7146474 139760 210707 28020869 29380206 4544651 5826891 4926730 4893499 5500000 4864906 14971381 15585296 X 11572567 12314420 1476921 1399490 81000 13049488 13794910 28020869 29380206 587767 157655 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 85447 85447 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: FEES FOR PROFESSIONAL SERVICES DIRECTLY RELATED TO LOBBYING. THE UNIVERSITY PAYS A LOBBYIST TO SUPPORT DIFFERENT AGENDAS (PROPOSED BILLS, ETC.) AFFECTING THE CHIROPRACTIC AND ACUPUNCTURE PROFESSIONS. 81000 81000 1.00000 0 0 20700 5519519 5540219 16394920 12076010 4318910 5050216 4434248 615968 1257471 884810 372661 10847758 X 20902271 157655 290449 448104 20454167 386591 386591 20840758 20156849 290449 290449 19866400 386591 386591 20252991 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF AUGUST 31, 2013 AND 2012. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR 2010 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 230,045. COST OF GOODS SOLD 60,404. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO STUDENTS 386,591. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 60,404. DIRECT RENTAL EXPENSES 230,045. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO STUDENTS 386,591. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE STATEMENT IS PUBLISHED AT VARIOUS TIMES THROUGHOUT THE YEAR IN REGIONAL NEWSPAPERS ANNOUNCING REGISTRATION DATES AND PROGRAMS OFFERED. THE UNIVERSITY FOLLOWS A NONDISCRIMINATORY POLICY REGARDING ALL PROGRAMS. ENROLLMENT OF STUDENTS IS WITHOUT DISCRIMINATION AS TO RACE, RELIGION, SEX, COLOR OR NATIONAL ORIGIN. RECRUITMENT PROCEDURES ARE DESIGNED AND CARRIED OUT TO REACH STUDENTS OF ALL RACIAL SEGMENTS IN THE GEOGRAPHICAL AREA SERVED. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES SUPPORT FROM THE STATE OF CALIFORNIA AND FROM THE UNITED STATES GOVERNMENT IN CONNECTION WITH STUDENT AID PROGRAMS SUCH AS FEDERAL COLLEGE WORK STUDY PROGRAMS, AND FEDERAL FAMILY EDUCATION LOAN PROGRAMS. 1 0 0 ALUMNI SCHOLARSHIPS 62 28500 INTERNATIONAL SCHOLARSHIPS 36 63516 ALUMNI OR DUAL PROGRAM AOM STUDENT 5% DISCOUNTS 142 20816 ISP TRANSITIONAL SCHOLARSHIPS 9 5750 TUITION REMISSIONS AND DISCOUNTS 55 150034 ENDOWMENT SCHOLARSHIPS 20 6000 RELOCATION SCHOLARSHIPS 37 10000 HUMANITARIAN SCHOLARSHIPS 4 4000 LEGACY SCHOLARSHIPS 37 17284 OTHER SCHOLARSHIPS & GRANTS 13 4702 NEW STUDENT SCHOLARSHIPS 84 30500 VA BENEFITS 13 45489 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE AVAILABLE TO STUDENTS WHO ARE ACTIVE IN SCHOOL FUNCTIONS AND THE SOCIAL BETTERMENT OF THE PROFESSION OF CHIROPRACTORS AND ACUPUNCTURE. THE SCHOLARSHIPS REFLECT AN APPRECIATION OF THE SERVICE COMMITMENT AS WELL AS ACADEMIC PERFORMANCE. GRANTS, LOANS AND SCHOLARSHIPS ARE AWARDED TO STUDENTS BASED ON FINANCIAL NEED, ACADEMIC STATUS, ABILITY TO BENEFIT AND OTHER CRITERIA. DOCUMENTATION OF STUDENT ELIGIBILITY IS MAINTAINED ON FILE IN THE STUDENT FINANCIAL AID OFFICE AND IS SUBJECT TO ANNUAL INDEPENDENT AUDIT. X X X X 1 0 0 0 0 0 0 0 0 JOHN SCARINGE 231140 0 0 0 7129 0 11824 0 17709 0 267802 0 0 0 TODD KNUDSEN 117723 0 0 0 3000 0 6240 0 23889 0 150852 0 0 0 TOM ARENDT 129220 0 0 0 0 0 6580 0 23910 0 159710 0 0 0 PART I, LINE 4A PART 1, 4A - KRIS BELANGER WAS TERMINATED EFFECTIVE 11/05/2012. PER HER CONTRACT, SCUHS WAS REQUIRED TO PAY OUT HER REMAINING CONTRACT, REPRESENTING $110,000 IN BASE WAGES. FORM 990, PART VI, SECTION B, LINE 11 THE 990 INFORMATION IS PREPARED BY THE EXECUTIVE DIRECTOR OF ACCOUNTING, AND IS REVIEWED BY THE VP - ADMINISTRATION AND FINANCE. ONCE APPROVED, THE 990 DRAFT IS PRESENTED TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY HAS DEVELOPED A PROCESS FOR REGULARLY MONITORING AND ANNUALLY DISCLOSING CONFLICTS OF INTERESTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE PRESIDENT IS DETERMINED IN AN ANNUAL REVIEW BY A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE REVIEW INCLUDES DATA FROM COMPARABLE INSTITUTIONS AND A DEFINED TARGET WITHIN THOSE INSTITUTIONS. THE COMPENSATION OF THE OFFICERS OF THE COLLEGE ARE DETERMINED BY AN ANNUAL REVIEW OF THE PRESIDENT AND INCLUDES COMPARABLE DATA. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE PUBLIC INSPECTION COPY OF FORM 990 IS ALSO AVAILABLE UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G EXECUTIVE LEVEL RECRUITMENT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 60,350. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,350. HEALTH CARE INSTRUCTORS/PRACTICE PATIENTS: PROGRAM SERVICE EXPENSES 59,220. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,220. COLLABORATON EXPENSES PAID TO LEI: PROGRAM SERVICE EXPENSES 1,834,935. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,834,935. CAMPUS SAFETY OFFICERS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 184,819. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 184,819. PROFESSIONAL EMPLOYMENT ORGANIZATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 295,620. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 295,620. LANDSCAPE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 190,748. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 190,748. RESEARCH SPECIALISTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 85,833. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,833. IT CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 46,581. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,581. MISCELLANEOUS SERVICES: PROGRAM SERVICE EXPENSES 91,741. MANAGEMENT AND GENERAL EXPENSES 187,031. FUNDRAISING EXPENSES 30,717. TOTAL EXPENSES 309,489. OVERSIGHT OF AUDIT FORM 990, PART XII, LINE 2C THE PROCESS FOR THE OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEAR.