NATIONAL UNIVERSITY ACADEMY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL UNIVERSITY ACADEMY (EIN 35-2358696)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-15
- IRS object ID
- 201311359349302436
- Schema version
- 2011v1.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-15T10:32:11-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953132551 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JGD & ASSOCIATES LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5355 MIRA SORRENTO PLACE SUITE 700 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 921213825 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352358696 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL UNIVERSITY ACADEMY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 8586428100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 NORTH TORREY PINES ROAD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 920371011 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BERNARD HANLON | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 8663668847 | Phone |
| Date Signed | 2013-05-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DANIEL P SCHREIBER | Name |
| PTIN | P00089202 | PTIN |
| Phone | 8585871000 | Phone |
| Date Prepared | 2013-05-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BERNARD HANLON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 N TORREY PINES RD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4916205 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | AHS.NUSYSTEM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2008 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | THE ORGANIZATION IS AN INDEPENDENT STUDY K-12 LEVEL EDUCATION INSTITUTION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 85 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 392039 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 545032 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3746293 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4364787 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 17686 | InvestmentIncomePriorYear |
| Investment Income Current Year | 6386 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4156018 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4916205 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 2500 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 7125 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2512093 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3144702 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1203454 | OtherExpensePriorYear |
| Other Expenses Current Year | 1396741 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3718047 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4548568 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 437971 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 367637 | RevenuesLessExpensesCY |
| Total Assets BOY | 2189100 | TotalAssetsBOY |
| Total Assets EOY | 2876650 | TotalAssetsEOY |
| Total Liabilities BOY | 1162753 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1482666 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1026347 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1393984 | NetAssetsOrFundBalancesEOY |
| Mission Description | NATIONAL UNIVERSITY ACADEMY IS DEDICATED TO CREATING K-12 LEARNING OPPORTUNITIES WHICH ARE ACCESSIBLE, CHALLENGING, AND RELEVANT TO A DIVERSE POPULATION OF STUDENTS. SEE SCHEDULE O. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3799421 | Expense |
| Grants | 7125 | Grants |
| Revenue | 4371173 | Revenue |
| Description | NATIONAL UNIVERSITY ACADEMY IS A PUBLIC CHARTER SCHOOL THAT BLENDS THE CUTTING EDGE TECHNOLOGY OF AN "ONLINE SCHOOL" WITH THE BENEFITS OF ONSITE PROGRAMS AND HANDS-ON LABS. THE ACADEMY ALSO OFFERS THE CAREER PATH PROGRAM, AN INDEPENDENT STUDY PROGRAM DESIGNED FOR YOUTH AGES 14-18. NATIONAL UNIVERSITY ACADEMY OFFERS A SITE BASED K-4 PROGRAM IN SAN DIEGO.NATIONAL UNIVERSITY ACADEMY HAS THIRTEEN LEARNING RESOURCE CENTERS FOR STUDENTS LOCATED THROUGHOUT SAN DIEGO AND RIVERSIDE COUNTIES. | Description |
| Total Program Service Expense | 3799421 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 18 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 85 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHELLE BELLO ASSOCIATE VP FINANCE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8586428636 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 NORTH TORREY PINES ROAD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 920371011 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| DR MICHAEL LACOURSE | |||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 |
| LINDA DOUGHTY | |||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 |
| DR SCOTT HERRIN | |||||
| PRESIDENT, TRUSTEE | 0.30 | X | 0 | 0 | 0 |
| DR JOSEPH ZAVALA | |||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 |
| KEVEN BOWERS | |||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 |
| LAURIE BLUE | |||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 |
| JACKIE GEORGI | |||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARTER SCHOOL MANAGEMENT CORPORATION | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 43438 BUSINESS PARK DRIVE | AddressLine1 |
| City | TEMECULA | City |
| State | CA | State |
| ZIP Code | 92590 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | ACCOUNTING SUPPORT | DescriptionOfServices |
| Compensation | 101000 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 533028 | GovernmentGrants |
| All Other Contributions | 12004 | AllOtherContributions |
| Total Contributions | 545032 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611710 | 4361944 | 4361944 |
| FEES | 611710 | 2843 | 2843 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4364787 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6386 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6386 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4916205 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4371173 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7125 | Total |
| Program Services | 7125 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2520848 | Total |
| Program Services | 2268763 | ProgramServices |
| Management And General | 252085 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 173554 | Total |
| Program Services | 156199 | ProgramServices |
| Management And General | 17355 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 373172 | Total |
| Program Services | 335855 | ProgramServices |
| Management And General | 37317 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77128 | Total |
| Program Services | 69415 | ProgramServices |
| Management And General | 7713 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 835 | Total |
| Management And General | 835 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13805 | Total |
| Management And General | 13805 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118880 | Total |
| Program Services | 17880 | ProgramServices |
| Management And General | 101000 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35284 | Total |
| Management And General | 35284 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54947 | Total |
| Program Services | 26494 | ProgramServices |
| Management And General | 28453 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 332050 | Total |
| Program Services | 282243 | ProgramServices |
| Management And General | 49807 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42555 | Total |
| Management And General | 42555 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69672 | Total |
| Management And General | 69672 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13434 | Total |
| Management And General | 13434 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| BOOKS & SUPPLIES | 223508 | 223508 |
| SPECIAL ED ENCROACHMENT | 185000 | 185000 |
| SOFTWARE FEES | 88977 | 88977 |
| DATA NETWORKING | 46712 | 46712 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 171082 | Total |
| Program Services | 91250 | ProgramServices |
| Management And General | 79832 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4548568 | Total |
| Program Services | 3799421 | ProgramServices |
| Management And General | 749147 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1231278 | BOY |
| EOY | 524447 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 892524 | BOY |
| EOY | 2278708 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14929 | BOY |
| EOY | 29726 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 50688 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 22169 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35514 | BOY |
| EOY | 28519 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14855 | BOY |
| EOY | 15250 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2189100 | BOY |
| EOY | 2876650 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 131512 | BOY |
| EOY | 160654 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1031241 | BOY |
| EOY | 1322012 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1162753 | BOY |
| EOY | 1482666 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1026347 | BOY |
| EOY | 1393984 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1026347 | BOY |
| EOY | 1393984 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2189100 | BOY |
| EOY | 2876650 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 367637 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | 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 D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 50688 | OtherCostOrOtherBasis |
| Depreciation | 22169 | Depreciation |
| Book Value | 28519 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 28519 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| OTHER LIABILITIES | $323,113 |
| DUE TO AFFILIATE | $998,899 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1322012 | TotalOfAmounts |
| Total Revenue | 4916205 | TotalRevenue |
| Total Expenses | 4548568 | TotalExpenses |
| Excess Or Deficit For Year | 367637 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 367637 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 4916205 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 4916205 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4916205 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4548568 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4548568 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4548568 | TotalExpensesPerForm990 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | ALL ADVERTISING PLACED IN THE MEDIA CONTAINS THE FOLLOWING STATEMENT: "ADMISSION IS OPEN TO ALL QUALIFIED APPLICANTS WITHOUT REGARD TO RACE, CREED, AGE OR ETHNIC ORIGIN." |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | SEE SCHEDULE O - FINANCIAL AID ASSISTANCE: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | VARIOUS SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 18 | NumberOfRecipients |
| Amount Of Cash Grant | 7125 | AmountOfCashGrant |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE DRAFT FORM 990 WAS DISTRIBUTED TO SENIOR MANAGEMENT. THE FINAL VERSION OF FORM 990 WAS DISTRIBUTED FOR REVIEW BEFORE FILING TO THE TRUSTEES BY EMAIL. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ACADEMY MONITORS COMPLIANCE ANNUALLY. | |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION IS DETERMINED WITH REGARD TO COMPENSATION PAID TO SENIOR EXECUTIVES OF COMPARABLE NON-PROFIT AND PROPRIETARY INSTITUTIONS IN EDUCATION AND OTHER FIELDS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. DURING THE FISCAL YEAR 2011-2012, THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS. | |
| FORM 990, PART III, LINE I | NATIONAL UNIVERSITY ACADEMY BLENDS A UNIQUE COMBINATION OF VIRTUAL AND SITE-BASED COURSEWORK TO PROVIDE A COMPREHENSIVE PROGRAM THAT CREATES MULTIPLE PATHWAYS TO POST SECONDARY AND CAREER SUCCESS. THE PROGRAM EMPHASIZES A STRONG, INTERDISCIPLINARY ACADEMIC PROGRAM, SPECIALIZED CLASSES AND LABS, AND MEANINGFUL AND AUTHENTIC WORK-BASED LEARNING EXPERIENCES. | ORGANIZATION'S MISSION |
| SCHEDULE R, RELATED ORGANIZATIONS | THE NUS IS AN ALLIANCE OF EDUCATIONAL INSTITUTIONS, SERVING DIVERSE LEARNERS FROM HIGH SCHOOL TO DOCTORAL PROGRAMS. THE NUS INCLUDES 7 INDEPENDENT NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, WESTMED COLLEGE, JOHN F. KENNEDY UNIVERSITY (WHICH OFFERS DOCTORAL PROGRAMS AS WELL AS A LAW SCHOOL), SPECTRUM PACIFIC LEARNING, INC., NATIONAL UNIVERSITY INTERNATIONAL INC., AND SYSTEM MANAGEMENT GROUP (SMG). SMG IS A SUPPORTING ORGANIZATION EXEMPT UNDER IRC SECTION 509(A)(3) WHICH PROVIDES SUPPORT AND SERVICES TO ITS TAX-EXEMPT AFFILIATES IN THE NUS. SPECTRUM PACIFIC LEARNING COMPANY LLC AND NATIONAL UNIVERSITY INTERNATIONAL LLC ARE WHOLLY-OWNED BY NATIONAL UNIVERSITY, AND ARE TREATED AS DISREGARDED ENTITIES FOR TAX PURPOSES. ANOTHER MEMBER OF THE NUS IS NATIONAL UNIVERSITY ACADEMY, A CHARTER SCHOOL. UNDER THE RECENTLY-CLARIFIED [2009] INSTRUCTIONS TO FORM 990, NATIONAL UNIVERSITY REPORTS 3 "RELATED ORGANIZATIONS": 2 DISREGARDED ENTITIES (SPECTRUM PACIFIC LEARNING COMPANY, LLC AND NATIONAL UNIVERSITY INTERNATIONAL, LLC) AND 1 SUPPORTING ORGANIZATION (SMG). NONE OF THE OTHER AFFILIATES OF THE NUS ARE "RELATED ORGANIZATIONS" TO NATIONAL UNIVERSITY (ACCORDING TO THE DEFINITIONS IN THE INSTRUCTIONS), BECAUSE THE TRUSTEES AND OFFICERS OF NATIONAL UNIVERSITY, ACTING IN THOSE CAPACITIES, HAVE NO AUTHORITY TO REMOVE, REPLACE, OR APPOINT A MAJORITY OF THE GOVERNING BODY OF THOSE OTHER AFFILIATES. THE BOARD OF TRUSTEES OF EACH AFFILIATE, ACTING IN ITS INDEPENDENT CAPACITY, PERIODICALLY APPOINTS ITS OWN NEW TRUSTEES. MOREOVER, NONE OF THE OTHER AFFILIATES OF THE NUS, NOTWITHSTANDING THE OVERLAPPING COMPOSITION OF THEIR BOARDS OF TRUSTEES, CAN PROPERLY BE VIEWED AS A PARENT OR CHILD OF NATIONAL UNIVERSITY BECAUSE OF THEIR FUNCTIONAL INDEPENDENCE. | |
| SCHEDULE E, LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID OR ASSISTANCE: NATIONAL UNIVERSITY ACADEMY NATURE OF BUSINESS NATIONAL UNIVERSITY ACADEMY IS A CHARTER SCHOOL LOCATED IN SAN DIEGO, CALIFORNIA THAT PROVIDES KINDERGARTEN THROUGH TWELFTH GRADE EDUCATION. THE SCHOOL WAS CREATED UNDER THE APPROVAL OF THE LAKESIDE UNION ELEMENTARY DISTRICT AND THE CALIFORNIA STATE BOARD OF EDUCATION, AND RECEIVES PUBLIC PER-PUPIL FUNDING TO HELP SUPPORT THEIR OPERATION. NATIONAL UNIVERSITY ACADEMY IS ECONOMICALLY DEPENDENT ON THE FEDERAL AND STATE FUNDING ADMINISTERED THROUGH THE LAKESIDE UNION ELEMENTARY DISTRICT. NATIONAL UNIVERSITY ACADEMY ARMONA NATURE OF BUSINESS NATIONAL UNIVERSITY ACADEMY ARMONA IS A CHARTER SCHOOL LOCATED IN SAN DIEGO, CALIFORNIA THAT PROVIDES NINTH THROUGH TWELFTH GRADE EDUCATION. THE SCHOOL WAS CREATED UNDER THE APPROVAL OF THE ARMONA UNION ELEMENTARY DISTRICT AND THE CALIFORNIA STATE BOARD OF EDUCATION, AND RECEIVES PUBLIC PER-PUPIL FUNDING TO HELP SUPPORT THEIR OPERATION. NATIONAL UNIVERSITY ACADEMY ARMONA IS ECONOMICALLY DEPENDENT ON THE FEDERAL AND STATE FUNDING ADMINISTERED THROUGH THE ARMONA UNION ELEMENTARY DISTRICT. NATIONAL UNIVERSITY ACADEMY ORANGE CENTER NATURE OF BUSINESS NATIONAL UNIVERSITY ACADEMY ORANGE CENTER IS A CHARTER SCHOOL LOCATED IN FRESNO, CALIFORNIA THAT PROVIDES FOURTH THROUGH TWELFTH GRADE EDUCATION. THE SCHOOL WAS CREATED UNDER THE APPROVAL OF THE ORANGE CENTER ELEMENTARY SCHOOL DISTRICT AND THE CALIFORNIA STATE BOARD OF EDUCATION, AND RECEIVES PUBLIC PER-PUPIL FUNDING TO HELP SUPPORT THEIR OPERATION. NATIONAL UNIVERSITY ACADEMY ORANGE CENTER IS ECONOMICALLY DEPENDENT ON THE FEDERAL AND STATE FUNDING ADMINISTERED THROUGH THE ORANGE CENTER ELEMENTARY SCHOOL DISTRICT. NATIONAL UNIVERSITY ACADEMY ALPAUGH NATURE OF BUSINESS NATIONAL UNIVERSITY ACADEMY ALPAUGH IS A CHARTER SCHOOL LOCATED IN TULARE, CALIFORNIA THAT PROVIDES KINDERGARTEN THROUGH THIRD GRADE EDUCATION. THE SCHOOL WAS CREATED UNDER THE APPROVAL OF THE ALPAUGH UNIFIED SCHOOL DISTRICT AND THE CALIFORNIA STATE BOARD OF EDUCATION, AND RECEIVES PUBLIC PER-PUPIL FUNDING TO HELP SUPPORT THEIR OPERATION. NATIONAL UNIVERSITY ACADEMY ALPAUGH IS ECONOMICALLY DEPENDENT ON THE FEDERAL AND STATE FUNDING ADMINISTERED THROUGH THE ALPAUGH UNIFIED SCHOOL DISTRICT. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SYSTEM MANAGEMENT GROUP | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 NORTH TORREY PINES ROAD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201269904 | EIN |
| Primary Activities | PROVIDE ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONS | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 509(A)(3) | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |