2013-05-15T12:42:35-05:00 2012-06-30 PRICEWATERHOUSECOOPERS LLP 125 HIGH STREET BOSTON MA 02110 990 2011-07-01 880435559 ROSEMAN UNIVERSITY OF HEALTH SCIENCES % KEN WILKINS ROSE 7029904433 11 SUNSET WAY HENDERSON NV 89014 RENEE COFFMAN 2013-05-14 true PRICEWATERHOUSECOOPERS LLP 6175305000 2011 2016-02-25 16:41:14Z RENEE COFFMAN 11 SUNSET WAY HENDERSON NV 89014 47938087 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 20 367 2500 0 2063369 1744331 35811257 45531174 215689 385975 162327 120278 38252642 47781758 890857 314076 0 0 22288294 28202575 0 0 333828 14392540 21327025 37571691 49843676 680951 -2061918 53563854 59561398 40746590 48261489 12817264 11299909 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 34783448 314076 45549496 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 1,103 STUDENTS WERE ENROLLED IN THESE PROGRAMS. 357 STUDENTS GRADUATED DURING THE FISCAL YEAR. 34783448 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 1616 0 true 367 true false false false false false true true false false false false X 22 20 true false false false false false false true true false false true true true true true true true false false X KEN WILKINS 7029685568 11 SUNSET WAY HENDERSON NV 89014 X CONRAD B BIO 1.0 X 0 0 0 G FRANS CURRIER 1.0 X 0 0 0 SUZANNE CRAM 1.0 X 72917 0 0 JAMES M JONES 1.0 X 0 0 0 TINA B ARAMAKI 1.0 X 0 0 0 JAMES H BRYANT III 1.0 X 0 0 0 DAVID J DUNN 1.0 X 0 0 0 DIANA BOND 1.0 X 0 0 0 HARVEY RICEBERG 1.0 X 0 0 0 JEFF FOREMAN 1.0 X 0 0 0 KEITH MACDONALD 1.0 X 0 0 0 MARY GREAR 1.0 X 0 0 0 NED C HILL 1.0 X 0 0 0 RONALD A MEMO 1.0 X 0 0 0 BRUCE WOOLLEY 1.0 X 60000 0 0 JASON GLICK 1.0 X 0 0 0 GAZALA KHAN 1.0 X 0 0 0 HOLLY PRIEVO 1.0 X 0 0 0 KEVIN TRIPP 1.0 X 0 0 0 LEONA WINGER 1.0 X 0 0 0 CARLENE WALKER 1.0 X 0 0 0 HOOTAN MELAMED 1.0 X 0 0 0 HARRY ROSENBERG 40.0 X 555301 0 33458 STUART WIENER 40.0 X 330444 0 40597 EUCHARIA NNADI 40.0 X 320577 0 39942 RENEE COFFMAN 40.0 X 285233 0 32969 MARLENE MILLER 40.0 X 268298 0 33002 MABLE SMITH 40.0 X 232554 0 28714 RICHARD BUCHANAN 40.0 X 364700 0 34213 THOMAS METZGER 40.0 X 229523 0 21482 LARRY FANNIN 40.0 X 225365 0 22822 JALEH POURHAMIDI 40.0 X 222540 0 22623 LESLIE KARNS 40.0 X 257066 0 25625 DONALD WILLIAM HARMAN 40.0 X 275096 0 45861 VICTOR A SANDOVAL 40.0 X 232419 0 23490 CHARLES LACY 40.0 X 203867 0 12875 RAYMOND PEREZ 40.0 X 197663 0 32069 OKELEKE NZEOGWU 40.0 X 202514 0 35181 4536077 0 484923 60 true true false PRICEWATERHOUSECOOPERS LLP PO BOX 514038 LOS ANGELES CA 90051 ACCOUNTING 229909 RICKIE D NICHOLAS 333 N RANCHO DRIVE 790 LAS VEGAS NV 89106 SECURITY 133727 2 71829 255037 1417465 283939 1744331 TUITION & FEES 621110 44123735 44123735 ORTHODONTIC CLINIC FEES 621110 852344 852344 PROGRAM FEES 900099 250817 250817 STUDENT LOAN INTEREST 900099 171801 171801 REIMBURSEMENT OF NURSING PERSONNEL 900099 132477 132477 45531174 253752 253752 0 0 0 0 112532 19980 289 112532 19691 132223 132223 252996 71829 143040 109956 109956 0 0 5000 13000 -8000 -8000 FACULTY TEACHING AT OTHER UNIVERSITIES 900099 3600 3600 CAREER FAIR BOOTHS 900099 5981 5981 BANK/VENDOR REBATES, COMMISSIONS, FEES 900099 6746 6746 1995 1995 18322 47781758 45549496 487931 0 0 314076 314076 0 0 0 0 2841046 1240260 1582314 18472 0 0 20853326 16556960 4133343 163023 1287953 815561 461385 11007 1710297 1288373 409564 12360 1509953 1101869 396046 12038 0 0 125160 8545 116615 218440 218440 48830 48830 0 0 24346 24346 0 517656 352690 135988 28978 357940 217973 136052 3915 1606132 1405361 200771 0 7880492 6110262 1732811 37419 404314 243879 159615 820 0 0 288705 238348 50357 1310250 124010 1186240 0 0 2288176 1432163 830804 25209 303397 238394 63938 1065 EQUIPMENT RENTAL 1580627 100834 1468711 11082 SUPPLIES 1407299 1195089 211106 1104 DUES & SUBSCRIPTIONS 599256 491187 104812 3257 REPAIRS & MAINTENANCE 363654 173706 189948 2002351 1133908 864364 4079 49843676 34783448 14726400 333828 370323 2185613 5402552 5970116 0 0 1657355 1539566 0 0 0 0 0 0 0 0 3269852 2798993 48175616 11574057 31327307 36601559 9548417 8882259 0 0 0 0 0 0 1988048 1583292 53563854 59561398 4230167 5199894 0 0 5510615 5610227 24951883 24423421 63781 83441 0 0 923037 3474333 354829 325670 4712278 9144503 40746590 48261489 X 12199167 10584009 406583 449086 211514 266814 12817264 11299909 53563854 59561398 X -2061918 544563 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true false true 48830 48830 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 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 0.00000 false false 3656814 3656814 23030571 2989268 20041303 13131688 2580191 10551497 5748773 4655032 1093741 2607770 1349566 1258204 36601559 0 DEFERRED RENT PAYABLE 9065391 CAPITAL LEASE LIABILITY 79112 9144503 47781758 49843676 -2061918 544563 544563 -1517355 48376455 544563 72000 2480 619043 47757412 24346 24346 47781758 49893810 72000 2480 74480 49819330 24346 24346 49843676 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 XII, LINE 2D: INTERCOMPANY PRECEPTOR TRAINING $2,480 SCHEDULE D, PART XIII, LINE 2D: INTERCOMPANY PRECEPTOR TRAINING $2,480 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. GALA 166848 40267 126581 35062 8966 35265 GOLF 120007 13014 106993 14212 129 53313 3 49572 18548 31024 6531 8087 23658 336427 71829 264598 55805 17182 112236 185223 79375 true SCHOLARSHIPS FOR DISADVANTAGED STUDENTS 120 174863 INTERNAL SCHOLARSHIPS 105 111600 STUDENT TRAVEL EXPENSES 55 27613 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 517194 0 0 0 38107 0 22000 0 11458 0 588759 0 0 0 STUART WIENER 317805 0 0 0 12639 0 20795 0 19802 0 371041 0 0 0 EUCHARIA NNADI 318855 0 0 0 1722 0 21680 0 18262 0 360519 0 0 0 RENEE COFFMAN 284385 0 0 0 848 0 16500 0 16469 0 318202 0 0 0 MARLENE MILLER 265859 0 0 0 2439 0 17402 0 15600 0 301300 0 0 0 MABLE SMITH 231548 0 0 0 1006 0 15254 0 13460 0 261268 0 0 0 RICHARD BUCHANAN 360358 0 0 0 4342 0 22000 0 12213 0 398913 0 0 0 THOMAS METZGER 214352 0 0 0 15171 0 13734 0 7748 0 251005 0 0 0 CHARLES LACY 202416 0 0 0 1451 0 12875 0 0 0 216742 0 0 0 RAYMOND PEREZ 196157 0 0 0 1506 0 13309 0 18760 0 229732 0 0 0 OKELEKE NZEOGWU 201124 0 0 0 1390 0 12409 0 22772 0 237695 0 0 0 LARRY FANNIN 221116 0 0 0 4249 0 15218 0 7604 0 248187 0 0 0 JALEH POURHAMIDI 221880 0 0 0 660 0 15253 0 7370 0 245163 0 0 0 LESLIE KARNS 255344 0 0 0 1722 0 17501 0 8124 0 282691 0 0 0 DONALD WILLIAM HARMAN 272657 0 0 0 2439 0 19023 0 26838 0 320957 0 0 0 VICTOR A SANDOVAL 229980 0 0 0 2439 0 15599 0 7891 0 255909 0 0 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). CLARK COUNTY NEVADA ECONOMIC DEV REVENUE BONDS 866000028 180858BN1 2007-05-02 26982311 ACQUISITIONS, EQUIPPING & CONSTRUC false false false 2420000 0 26992311 1706877 0 0 539846 759975 0 665904 23335136 0 2007 true false true true false false false false 0.00000 0.00000 0.00000 true false false false 0 false 0 false false HARRY ROSENBERG FAM MEM OF KEY EMPLOYEE 588759 EMPLOYEE OF ROSEMAN false RENEE COFFMAN FAM MEMBER OF OFFICER 318202 EMPLOYEE OF ROSEMAN false X 78 166502 FMV X PRINTERS AND COMPUTERS 3 21593 FMV X DVDS 1 180 FMV X EVENT MERCHANDISE 138 93164 FMV X GRADUATION PATCH 1 2500 FMV 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: AN OFFICER AND A KEY EMPLOYEE HAVE A FAMILY RELATIONSHIP. 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 VIII, SECTION A: SUZANNE CRAM AND BRUCE WOOLLEY WERE COMPENSATED AS INDEPENDENT CONTRACTORS FOR PROVIDING PROFESSIONAL SERVICES OUTSIDE OF THEIR BOARD DUTIES. FORM 990, PART XI, LINE 5: OTHER CHANGES IN NET ASSETS: NET UNREALIZED GAIN ON INVESTMENTS $544,563 SCHEDULE K, PART III: THE ORGANIZATION MONITORS USE OF BOND FINANCED 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.