ROSEMAN UNIVERSITY OF HEALTH SCIENCES A NEVADA NON-PROFIT CORP: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ROSEMAN UNIVERSITY OF HEALTH SCIENCES A NEVADA NON-PROFIT CORP (EIN 88-0435559)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-07-15
IRS object ID: 201421969349300737
Schema version: 2012v2.3
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-07-15T10:19:44-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PricewaterhouseCoopers LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	125 High Street	AddressLine1
City	Boston	City
State	MA	State
ZIP Code	02110	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	880435559	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Roseman University of Health Sciences	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% KEN WILKINS	InCareOfName
Name Control	ROSE	NameControl
Phone	7029904433	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11 SUNSET WAY	AddressLine1
Address Line2	Suite	AddressLine2
City	HENDERSON	City
State	NV	State
ZIP Code	89014	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RENEE COFFMAN	Name
Title	President	Title
Phone	7709904433	Phone
Date Signed	2014-07-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	PRICEWATERHOUSECOOPERS LLP	Name
Phone	6175305000	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	X	AmendedReturn
Name Of Principal Officer Person	RENEE COFFMAN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	11 SUNSET WAY	AddressLine1
City	HENDERSON	City
State	NV	State
ZIP Code	89014	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	56664983	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.ROSEMAN.EDU	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1999	YearFormation
State Legal Domicile	NV	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	22	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	20	NbrIndependentVotingMembers
Total Nbr Employees	493	TotalNbrEmployees
Total Nbr Volunteers	2500	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1744331	ContributionsGrantsPriorYear
Contributions Grants Current Year	2162822	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	45531174	ProgramServiceRevenuePriorYear
Program Service Revenue CY	52178196	ProgramServiceRevenueCY
Investment Income Prior Year	385975	InvestmentIncomePriorYear
Investment Income Current Year	2097102	InvestmentIncomeCurrentYear
Other Revenue Prior Year	120278	OtherRevenuePriorYear
Other Revenue Current Year	92847	OtherRevenueCurrentYear
Total Revenue Prior Year	47781758	TotalRevenuePriorYear
Total Revenue Current Year	56530967	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	314076	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	136549	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	28202575	SalariesEtcPriorYear
Salaries Etc Current Year	31883545	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	323291	TotalFundrsngExpCurrentYear
Other Expense Prior Year	21327025	OtherExpensePriorYear
Other Expenses Current Year	22820451	OtherExpensesCurrentYear
Total Expenses Prior Year	49843676	TotalExpensesPriorYear
Total Expenses Current Year	54840545	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-2061918	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1690422	RevenuesLessExpensesCY
Total Assets BOY	59561398	TotalAssetsBOY
Total Assets EOY	96974267	TotalAssetsEOY
Total Liabilities BOY	48261489	TotalLiabilitiesBOY
Total Liabilities EOY	85471327	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	11299909	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	11502940	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	39934949	Expense
Grants	136549	Grants
Revenue	52203864	Revenue
Description	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.	Description
Total Program Service Expense	39934949	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1763	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	493	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	22	NbrVotingGoverningBodyMembers
Number Independent Voting Members	20	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NV	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	UT	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	KEN WILKINS	NamePerson
Telephone Number	7029904433	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	11 SUNSET WAY	AddressLine1
City	HENDERSON	City
State	NV	State
ZIP Code	89014	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (41 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
CONRAD B BIO
TRUSTEE	1.0	X
G FRANS CURRIER
TRUSTEE	1.0	X
SUZANNE CRAM
TRUSTEE	1.0	X	76667	0	0
JAMES M JONES
TRUSTEE	1.0	X
TINA B ARAMAKI
TRUSTEE	1.0	X
JAMES H BRYANT III
TRUSTEE	1.0	X
DAVID J DUNN
TRUSTEE	1.0	X
DIANA BOND
TRUSTEE	1.0	X
HARVEY RICEBERG
TRUSTEE	1.0	X
JEFF FOREMAN
TRUSTEE	1.0	X
KEITH MACDONALD
TRUSTEE	1.0	X
MARY GREAR
TRUSTEE	1.0	X
NED C HILL
TRUSTEE	1.0	X
MARK HUTCHISON
TRUSTEE (SINCE 04/2013)	1.0	X
RONALD A MEMO
TRUSTEE	1.0	X
BRUCE WOOLLEY
TRUSTEE	1.0	X	60000	0	0
JASON GLICK
TRUSTEE	1.0	X
GAZALA KHAN
TRUSTEE	1.0	X
HOLLY PRIEVO
TRUSTEE	1.0	X
KEVIN TRIPP
TRUSTEE	1.0	X
CARLENE WALKER
TRUSTEE	1.0	X
LEONA WINGER
TRUSTEE (UNTIL 12/2012)	1.0	X
HOOTAN MELAMED
TRUSTEE	1.0	X
HARRY ROSENBERG
PRES(UNTIL 12/14/12)/PRES EMER	40.0		547131	0	32500	X
STUART WIENER
VP OF FISCAL AFFAIRS/TREASURER	40.0		305774	0	39111	X
RENEE COFFMAN
EXEC VP/PRES (SINCE 12/14/12)	40.0		268784	0	33449	X
EUCHARIA NNADI
CHANCELLOR, HENDERSON CAMPUS	40.0		305501	0	29767		X
MARLENE MILLER
VP OF FACILITIES MANAGEMENT	40.0		244494	0	34099		X
RICHARD BUCHANAN
SP ASST-CHANCELLOR - S JORDAN	40.0		343771	0	37283		X
THOMAS METZGER
VP QUAL&CONSIS/ASST PROF PHARM	40.0		206128	0	20729		X
RAYMOND PEREZ
VP OF TECHNOLOGY SERVICES	40.0		178797	0	30481		X
TERRELL J SPARKS
MD OF ROSEMAN UNIV PROPERTIES	40.0		191861		29095		X
RONALD FISCUS
VP RESEARCH & PROF PHARMA SCI	40.0		179241		33540		X
MARK A PENN
CHANCELLOR SOUTH JORDAN CAMPUS	40.0		175827		20182		X
CHARLES LACY
VP OF EXECUTIVE AFFAIRS	40.0		175505		26937		X
MABLE SMITH
DEAN, PROF COLLEGE OF NURSING	40.0		228197	0	25392			X
JALEH POURHAMIDI
DEAN & PROGRAM DIRECTOR	40.0		220051	0	22608			X
LESLIE KARNS
ASST. DEAN, FINANCIAL SERVICES	40.0		239402	0	26373			X
DONALD WILLIAM HARMAN
ASSC DN ADM/INTER DEAN FIN SVC	40.0		246564	0	44296			X
VICTOR A SANDOVAL
ASSOC DEAN, ACADEMIC AFFAIRS	40.0		217179	0	23149			X
OKELEKE NZEOGWU
DIRECTOR OF MBA	40.0		170512		27375				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	4581386	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	536366	TotalOtherCompensation
Number Individuals GT100 K	81	NumberIndividualsGT100K
Formers Listed	true	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
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

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Info In Schedule O Part VIII	X	InfoInScheduleOPartVIII
Fundraising Events	67277	FundraisingEvents
Government Grants	650156	GovernmentGrants
All Other Contributions	1445389	AllOtherContributions
Noncash Contributions	239726	NoncashContributions
Total Contributions	2162822	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
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

Field	Value	IRS element (for citing)
Total Program Service Revenue	52178196	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	263434	TotalRevenueColumn
Exclusion	$263,434	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Exclusion	$0	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Exclusion	$0	ExclusionAmount

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Exclusion	$0	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	1830969	Securities
Other	5760	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	3061	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1830969	Securities
Other	2699	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1833668	TotalRevenueColumn
Exclusion	$1,833,668	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	198134	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	67277	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	130955	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	67179	TotalRevenueColumn
Exclusion	$67,179	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Exclusion	$0	ExclusionAmount

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Exclusion	$0	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
FACULTY TEACHING AT OTHER UNIVERSITIES	900099	9600	9600
CAREER FAIR BOOTHS	900099	5100	5100
BANK/VENDOR REBATES, COMMISSIONS, FEES	900099	10405	10405

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	563	TotalRevenueColumn
Related Or Exempt Function Income	563	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	25668	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	56530967	TotalRevenueColumn
Related Or Exempt Function Income	52203864	RelatedOrExemptFunctionIncome
Exclusion	$2,164,281	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	136549	Total
Program Services	136549	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	3662614	Total
Program Services	1135963	ProgramServices
Management And General	2497399	ManagementAndGeneral
Fundraising	29252	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	23020700	Total
Program Services	18534652	ProgramServices
Management And General	4339741	ManagementAndGeneral
Fundraising	146307	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1469199	Total
Program Services	1034795	ProgramServices
Management And General	423201	ManagementAndGeneral
Fundraising	11203	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2012300	Total
Program Services	1478909	ProgramServices
Management And General	518901	ManagementAndGeneral
Fundraising	14490	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1718732	Total
Program Services	1260798	ProgramServices
Management And General	445271	ManagementAndGeneral
Fundraising	12663	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	59853	Total
Program Services	4346	ProgramServices
Management And General	55507	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	187391	Total
Management And General	187391	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	83170	Total
Program Services	83170	ProgramServices

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	25990	Total
Management And General	25990	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	586143	Total
Program Services	475531	ProgramServices
Management And General	94815	ManagementAndGeneral
Fundraising	15797	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	387082	Total
Program Services	225912	ProgramServices
Management And General	157463	ManagementAndGeneral
Fundraising	3707	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1131102	Total
Program Services	1019262	ProgramServices
Management And General	111840	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	6737416	Total
Program Services	5376537	ProgramServices
Management And General	1341289	ManagementAndGeneral
Fundraising	19590	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	417081	Total
Program Services	206508	ProgramServices
Management And General	209970	ManagementAndGeneral
Fundraising	603	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	371763	Total
Program Services	312310	ProgramServices
Management And General	59453	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	2533324	Total
Program Services	1457275	ProgramServices
Management And General	1051492	ManagementAndGeneral
Fundraising	24557	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2701268	Total
Program Services	1623857	ProgramServices
Management And General	1050169	ManagementAndGeneral
Fundraising	27242	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	386443	Total
Program Services	315613	ProgramServices
Management And General	69660	ManagementAndGeneral
Fundraising	1170	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
EQUIPMENT RENTAL	2004582	1629729	363484	11369
SUPPLIES	1782470	1481646	299391	1433
DUES & SUBSCRIPTIONS	583772	471900	111334	538
REPAIRS & MAINTENANCE	470356	275201	195155

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2371245	Total
Program Services	1394486	ProgramServices
Management And General	973389	ManagementAndGeneral
Fundraising	3370	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	54840545	Total
Program Services	39934949	ProgramServices
Management And General	14582305	ManagementAndGeneral
Fundraising	323291	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2185613	BOY
EOY	1042849	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	5970116	BOY
EOY	9058840	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1539566	BOY
EOY	2067275	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2798993	BOY
EOY	6073000	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	77002136	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	11840381	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	36601559	BOY
EOY	65161755	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8882259	BOY
EOY	11397560	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1583292	BOY
EOY	2172988	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	59561398	BOY
EOY	96974267	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	5199894	BOY
EOY	5939982	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	5610227	BOY
EOY	6985063	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	24423421	BOY
EOY	62037253	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	83441	BOY
EOY	111533	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	3474333	BOY
EOY	2393758	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	325670	BOY
EOY	295006	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	9144503	BOY
EOY	7708732	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	48261489	BOY
EOY	85471327	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	10584009	BOY
EOY	10665868	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	449086	BOY
EOY	510244	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	266814	BOY
EOY	326828	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11299909	BOY
EOY	11502940	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	59561398	BOY
EOY	96974267	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1690422	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	-1487391	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbying
Total Direct Lobbying		TotalDirectLobbying
Total Lobbying Expenditures		TotalLobbyingExpenditures
Other Exempt Purpose Expenditures		OtherExemptPurposeExpenditures
Total Exempt Purpose Expenditures		TotalExemptPurposeExpenditures
Lobbying Nontaxable		LobbyingNontaxableAmount
Grassroots Nontaxable		GrassrootsNontaxableAmount
Tot Lobbying Grassroot Minus Non Tx		TotLobbyingGrassrootMinusNonTx
Tot Lobby Expend Mns Lobbying Nontx		TotLobbyExpendMnsLobbyingNontx
Volunteers	true	Volunteers
Paid Staff Or Management	true	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	true	OtherActivities
Other Activities	$83,170	OtherActivitiesAmount
Total Lobbying Expenditures IIB	83170	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3
Form4720 Filed4912 Tax	false	Form4720Filed4912Tax

Form990 Schedule C Part IV Form990ScheduleCPartIV (2 entries)

IdentifierIdentifier	ExplanationExplanation
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.

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	true	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	12042643	BeginningOfYearBalance
Contributions	45814	Contributions
Investment Earnings Or Losses	723744	InvestmentEarningsOrLosses
Grants Or Scholarships	13472	GrantsOrScholarships
Administrative Expenses	25990	AdministrativeExpenses
End Of Year Balance	12772739	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	11107800	BeginningOfYearBalance
Contributions	75500	Contributions
Investment Earnings Or Losses	898342	InvestmentEarningsOrLosses
Grants Or Scholarships	6993	GrantsOrScholarships
Administrative Expenses	32006	AdministrativeExpenses
End Of Year Balance	12042643	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8730137	BeginningOfYearBalance
Contributions	1350250	Contributions
Investment Earnings Or Losses	1052080	InvestmentEarningsOrLosses
Grants Or Scholarships	4400	GrantsOrScholarships
Administrative Expenses	20267	AdministrativeExpenses
End Of Year Balance	11107800	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	6988131	BeginningOfYearBalance
Contributions	1007032	Contributions
Investment Earnings Or Losses	772180	InvestmentEarningsOrLosses
Grants Or Scholarships	3925	GrantsOrScholarships
Administrative Expenses	33281	AdministrativeExpenses
End Of Year Balance	8730137	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8014911	BeginningOfYearBalance
Contributions	46989	Contributions
Investment Earnings Or Losses	-1033801	InvestmentEarningsOrLosses
Grants Or Scholarships	3143	GrantsOrScholarships
Administrative Expenses	36825	AdministrativeExpenses
End Of Year Balance	6988131	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.97000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.03000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	13585404	OtherCostOrOtherBasis
Book Value	13585404	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	44502653	OtherCostOrOtherBasis
Depreciation	3930552	Depreciation
Book Value	40572101	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9079355	OtherCostOrOtherBasis
Depreciation	1119306	Depreciation
Book Value	7960049	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6272053	OtherCostOrOtherBasis
Depreciation	4725322	Depreciation
Book Value	1546731	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3562671	OtherCostOrOtherBasis
Depreciation	2065201	Depreciation
Book Value	1497470	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	65161755	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
DEFERRED RENT PAYABLE	$5,662,469
CAPITAL LEASE LIABILITY	$45,814
LINE OF CREDIT	$2,000,000
PREPAID RENT	$449

Field	Value	IRS element (for citing)
Total Of Amounts	7708732	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	55028066	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-1487391	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	8600	DonatedSrvcAndUseOfFacilities
Other Revenues	1880	OtherRevenues
Revenue Not Rptd F990	-1476911	RevenueNotRptdF990
Revenue Subtotal	56504977	RevenueSubtotal
Investment Expenses Not Included	25990	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	25990	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	56530967	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	54825035	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	8600	DonatedServicesUseOfFacilities
Other Expenses Included	1880	OtherExpensesIncluded
Expenses Not Rptd F990	10480	ExpensesNotRptdF990
Expenses Subtotal	54814555	ExpensesSubtotal
Investment Expenses Not Included2	25990	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	25990	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	54840545	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

IdentifierIdentifier	ExplanationExplanation
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

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	ExplanationExplanation
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.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Agreement Ref Fundraising	false	AgreementRefFundraising

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GOLF	NameOfEvent1
Gross Receipts Event1	117236	GrossReceiptsEvent1
Charitable Contributions Event1	13946	CharitableContributionsEvent1
Gross Revenue Event1	103290	GrossRevenueEvent1
Non Cash Prizes Event1	9938	NonCashPrizesEvent1
Rent Facility Costs Event1	34612	RentFacilityCostsEvent1
Food And Beverage Event1	500	FoodAndBeverageEvent1
Entertainment Event1	200	EntertainmentEvent1
Other Direct Expenses Event1	7877	OtherDirectExpensesEvent1
Name Of Event2	GALA	NameOfEvent2
Gross Receipts Event2	121515	GrossReceiptsEvent2
Charitable Contributions Event2	36951	CharitableContributionsEvent2
Gross Revenue Event2	84564	GrossRevenueEvent2
Cash Prizes Event2	940	CashPrizesEvent2
Non Cash Prizes Event2	21400	NonCashPrizesEvent2
Rent Facility Costs Event2	21000	RentFacilityCostsEvent2
Food And Beverage Event2	1224	FoodAndBeverageEvent2
Entertainment Event2	500	EntertainmentEvent2
Other Direct Expenses Event2	17711	OtherDirectExpensesEvent2
Total Number Of Other Events	2	TotalNumberOfOtherEvents
Gross Receipts Other Events	26660	GrossReceiptsOtherEvents
Charitable Contrib Other Events	16380	CharitableContribOtherEvents
Gross Revenue Other Events	10280	GrossRevenueOtherEvents
Non Cash Prizes Other Events	3389	NonCashPrizesOtherEvents
Rent Facility Costs Other Events	4129	RentFacilityCostsOtherEvents
Food And Beverage Other Events	1300	FoodAndBeverageOtherEvents
Other Direct Expenses Other Events	6235	OtherDirectExpensesOtherEvents
Gross Receipts Total	265411	GrossReceiptsTotal
Charitable Contributions Total	67277	CharitableContributionsTotal
Gross Revenue Total Events	198134	GrossRevenueTotalEvents
Cash Prizes Total Events	940	CashPrizesTotalEvents
Non Cash Prizes Total Events	34727	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	59741	RentFacilityCostsTotalEvents
Food And Beverage Total Events	3024	FoodAndBeverageTotalEvents
Entertainment Total Events	700	EntertainmentTotalEvents
Other Direct Expenses Total Events	31823	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	130955	DirectExpenseSummaryEvents
Net Income Summary	67179	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
INTERNAL SCHOLARSHIPS	96	103250
STUDENT TRAVEL EXPENSES	57	33299

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	SCHEDULE I, PART I, LINE 2:	Identifier
Explanation	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.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	false	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (18 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
HARRY ROSENBERG
PRES(UNTIL 12/14/12)/PRES EMER	480667	0	66464	22500	0	10000	0	579631	0	0	0
STUART WIENER
VP OF FISCAL AFFAIRS/TREASURER	272329	0	33445	21318	0	17793	0	344885	0	0	0
EUCHARIA NNADI
CHANCELLOR, HENDERSON CAMPUS	298534	0	6967	22428	0	7339	0	335268	0	0	0
RENEE COFFMAN
EXEC VP/PRES (SINCE 12/14/12)	262472	0	6312	16999	0	16450	0	302233	0	0	0
MARLENE MILLER
VP OF FACILITIES MANAGEMENT	228256	0	16238	17839	0	16260	0	278593	0	0	0
MABLE SMITH
DEAN, PROF COLLEGE OF NURSING	221845	0	6352	15749	0	9643	0	253589	0	0	0
RICHARD BUCHANAN
SP ASST-CHANCELLOR - S JORDAN	334184	0	9587	22500	0	14783	0	381054	0	0	0
THOMAS METZGER
VP QUAL&CONSIS/ASST PROF PHARM	196648	0	9480	14144	0	6585	0	226857	0	0	0
RAYMOND PEREZ
VP OF TECHNOLOGY SERVICES	170901	0	7896	13643	0	16838	0	209278	0	0	0
JALEH POURHAMIDI
DEAN & PROGRAM DIRECTOR	213934	0	6117	16045	0	6563	0	242659	0	0	0
LESLIE KARNS
ASST. DEAN, FINANCIAL SERVICES	236945	0	2457	17895	0	8478	0	265775	0	0	0
DONALD WILLIAM HARMAN
ASSC DN ADM/INTER DEAN FIN SVC	241362	0	5202	19591	0	24705	0	290860	0	0	0
VICTOR A SANDOVAL
ASSOC DEAN, ACADEMIC AFFAIRS	214005	0	3174	16064	0	7085	0	240328	0	0	0
TERRELL J SPARKS
MD OF ROSEMAN UNIV PROPERTIES	184965		6896	14455		14640		220956
RONALD FISCUS
VP RESEARCH & PROF PHARMA SCI	170074		9167	13713		19827		212781
MARK A PENN
CHANCELLOR SOUTH JORDAN CAMPUS	171968		3859	13161		7021		196009
CHARLES LACY
VP OF EXECUTIVE AFFAIRS	168218		7287	13071		13866		202442		0
OKELEKE NZEOGWU
DIRECTOR OF MBA	161795		8717	12780		14595		197887		0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	SCHEDULE J, PART I, LINE 1A:	Identifier
Explanation	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).	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CLARK COUNTY NEVADA ECONOMIC DEV REVENUE BONDS
A	866000028	180858BN1	2007-05-02	26740000	ACQUISITIONS, EQUIPPING & CONSTRUC	false	false	false
PUBLIC FINANCE AUTHORITY
B	273866124	74442PAK1	2012-12-13	38720000	ACQUISITIONS, EQUIPPING & CONSTRUC	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Amount Bond DefeasedAmountBondDefeased	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Amount UnspentAmountUnspent	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
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

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Remedial Action TakenRemedialActionTaken	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs	Total Private Business UseTotalPrivateBusinessUse
A	false	false	false	false	0	false	false	false	true
B	false	true	false	false	0.00060	false	false	false	true	0.00060

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Business Name Line1NameOfGICProvider/BusinessNameLine1	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
0
A	false	false	true	false	false	false	false	0	false
0
B	false	true	false	false	false	false	false	0	false

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	false
B	false

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SCHEDULE K, PART II, LINE 3	Identifier
Return Reference	THIS AMOUNT INCLUDES INVESTMENT EARNINGS.	ReturnReference
Explanation	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.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
HARRY ROSENBERG
FAM MEM OF OFFICER	579631	EMPLOYEE OF ROSEMAN	false
RENEE COFFMAN
FAM MEMBER OF OFFICER	302233	EMPLOYEE OF ROSEMAN	false

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Works Of Art		WorksOfArt
Art Historical Treasures		ArtHistoricalTreasures
Art Fractional Interest		ArtFractionalInterest

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	20820	NoncashContribsRptdF990
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Clothing And Household Goods		ClothingAndHouseholdGoods
Cars And Other Vehicles		CarsAndOtherVehicles
Boats And Planes		BoatsAndPlanes
Intellectual Property		IntellectualProperty
Securities Publicly Traded		SecuritiesPubliclyTraded
Securities Closely Held Stock		SecuritiesCloselyHeldStock
Securities Prtnrshp Trust Intrsts		SecuritiesPrtnrshpTrustIntrsts
Securities Miscellaneous		SecuritiesMiscellaneous
Qualified Contrib Hist Struct		QualifiedContribHistStruct
Qualified Contrib Other		QualifiedContribOther
Real Estate Residential		RealEstateResidential
Real Estate Commercial		RealEstateCommercial
Real Estate Other		RealEstateOther
Collectibles		Collectibles
Food Inventory		FoodInventory

Drugs And Medical Supplies DrugsAndMedicalSupplies

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	70	NumberOfContributions
Noncash Contribs Rptd F990	128854	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Taxidermy		Taxidermy
Historical Artifacts		HistoricalArtifacts
Scientific Specimens		ScientificSpecimens
Archaeological Artifacts		ArchaeologicalArtifacts

Other Non Cash Contributions Table OtherNonCashContributionsTable (5 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
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

Field	Value	IRS element (for citing)
Number Of8283 Received	1	NumberOf8283Received
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

Field	Value	IRS element (for citing)
Identifier	SCHEDULE M, PART I, COLUMN B:	Identifier
Explanation	THE UNIVERSITY IS REPORTING THE NUMBER OF CONTRIBUTIONS.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	ExplanationExplanation
ROSEMAN UNIVERSITY OF HEALTH SCIENCES IS AMENDING ITS FORM 990 TO REFLECT	UPDATED INFORMATION IN PART VII. 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.