2026-03-19T17:00:40-05:00 2025-06-30 135565207 KPMG LLP 550 SOUTH HOPE STREET SUITE 1500 LOS ANGELES CA 90071 990 2024-07-01 260152908 UNIVERSITY OF MASSACHUSETTS GLOBAL UMAS 9493419800 65 ENTERPRISE SUITE 150 ALISO VIEJO CA 92656 DANIEL DEVINE CHIEF OPERATING OFFICER 9493417601 2026-03-11 1 0 CAREY MCKEE P01281067 2139724000 2026-03-10 2024 2025-03-06 01:10:19Z UMASS GLOBAL DAVID ANDREWS 65 ENTERPRISE SUITE 150 ALISO VIEJO CA 92656 118417186 0 X WWW.UMASSGLOBAL.EDU X 2007 CA THE MISSION OF UMASS GLOBAL IS TO PROVIDE STUDENTS DYNAMIC EDUCATION BASED ON EXCELLENCE AND FLEXIBILITY THAT CREATES LASTING VALUE AND RELEVANCE FOR EVOLVING CAREERS. 12 10 1423 0 0 0 3029794 3377844 111121693 113222611 788776 211803 56653 136162 114996916 116948420 9461371 9582152 0 0 58502087 59547379 0 0 0 44929892 51600401 112893350 120729932 2103566 -3781512 59672008 44319002 132138940 121105610 -72466932 -76786608 X THE MISSION OF UMASS GLOBAL IS TO PROVIDE STUDENTS WITH AN ACCESSIBLE INCLUSIVE, AND TRANSFORMATIVE EDUCATION BASED ON EXCELLENCE AND FLEXIBILITY, CREATING LASTING VALUE AND RELEVANCE FOR A DYNAMIC WORLD. 0 0 39234023 9582152 113222611 THE UNIVERSITY HAS BEEN CONSISTENTLY RECEIVING THE MILITARY FRIENDLY GOLD STAR RANKING STUDENT SERVICES: TO HELP AND INCREASE STUDENT SUCCESS, UMASS GLOBAL FROM VICTORY, AN ORGANIZATION THAT CONNECTS THE MILITARY COMMUNITY WITH CIVILIAN OPPORTUNITY. AS A NONPROFIT UNIVERSITY DEDICATED TO STUDENT SUCCESS, THE SCHOOL IS PROUD OF THE FACT THAT 93 PERCENT OF ITS ALUMNI WOULD RECOMMEND UMASS GLOBAL TO FAMILY, FRIENDS AND/OR COLLEAGUES. UMASS GLOBAL IS REGIONALLY ACCREDITED BY, AND IS A MEMBER OF, THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WSCUC) SENIOR COLLEGE AND UNIVERSITY COMMISSION. ITS CALIFORNIA TEACHER TRAINING AND CREDENTIAL PROGRAMS ARE ACCREDITED BY THE CALIFORNIA COMMISSION ON TEACHER CREDENTIALING (CTC) AND PROFESSIONALLY ACCREDITED BY THE COUNCIL FOR THE ACCREDITATION OF EDUCATOR PREPARATION (CAEP). EFFECTIVE NOVEMBER 7, 2011, ITS BACHELOR'S IN SOCIAL WORK DEGREE IS PROFESSIONALLY ACCREDITED BY THE COUNCIL ON SOCIAL WORK EDUCATION (CSWE). UMASS GLOBAL HAS ALSO PARTNERED WITH SEVERAL LARGE AND WELL-KNOWN CORPORATE EMPLOYERS TO PROVIDE EDUCATIONAL DEGREE PROGRAMS TO THE EMPLOYEES OF WALMART INCORPORATED, THE WALT DISNEY COMPANY, AND AAA. 10269675 0 0 PARTNER NETWORKS ENSURE THAT THE STUDENT'S TIME IS MAXIMIZED FOR DEGREE COMPLETION. ACCESS TO LIBRARY SERVICES, INCLUDING BOOKS, PERIODICALS, MEDIA, ONLINE DATABASES, COURSE-BASED LIBRARY INSTRUCTION AND PERSONALIZED RESEARCH ASSISTANCE FOR STUDENTS, FACULTY AND STAFF. UMASS GLOBAL USES THE BLACKBOARD OUTCOMES ASSESSMENT SYSTEM, A SINGLE PLATFORM FOR TEACHING, LEARNING AND ASSESSMENT. THIS SYSTEM EXTENDS THE BLACKBOARD LEARNING MANAGEMENT SYSTEM USED FOR TEACHING AND LEARNING TO ENGAGE THE INSTITUTION'S STAKEHOLDERS IN THE ASSESSMENT PROCESS. AS A RESULT, THE INSTITUTION IS WELL POSITIONED TO TRACK STUDENT LEARNING OUTCOMES AND IMPROVE PERFORMANCE AND RETENTION. 40924821 0 0 STUDENT SERVICES: TO HELP AND INCREASE STUDENT SUCCESS, UMASS GLOBAL PROUDLY PROVIDES A CULTURE OF SUPPORT. STUDENT SERVICES OPERATIONS PROVIDES SERVICES TO ALL STUDENTS INCLUDING ACADEMIC ADVISORS, ONE STOP REPRESENTATIVES FOR FINANCIAL AID, ADDITIONAL KEY SUPPORT (ACCESSIBLE EDUCATION, MILITARY AND VETERANS' AFFAIRS, CAREER COACHING, BUSINESS OFFICE, REGISTRATION, ETC) AND ENROLLMENT COACHING. UMASS GLOBAL'S ACADEMIC ADVISING APPROACH ALLOWS STUDENTS TO MAP OUT HIS/HER ACADEMIC PROGRAM AND FACILITATES A STUDENT'S ABILITY TO GRADUATE ON TIME. EARLY ADMISSION PROGRAMS AND ARTICULATION AGREEMENTS WITH ITS COMMUNITY COLLEGE PARTNERS, AND EXCLUSIVE SCHOLARSHIP OPPORTUNITIES OFFERED TO HUNDREDS OF ORGANIZATIONS IN ITS PREMIER PARTNER NETWORK ALSO ENSURE THAT THE STUDENT'S TIME IS MAXIMIZED FOR DEGREE COMPLETION. 90428519 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 83 0 1 1423 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA IN OK OR X DOUG RENNER 9493417601 65 ENTERPRISE SUITE 150 ALISO VIEJO CA 92656 MANNING ROB REGENT CHAIRMAN 1.00 1.00 X X 0 0 0 COWAN CAROLE REGENT 1.00 1.00 X 0 0 0 COWAN MO REGENT (THRU 11/25/24) 1.00 1.00 X 0 0 0 FURMAN MARIA REGENT 1.00 1.00 X 0 0 0 GRIER ED REGENT 1.00 1.00 X 0 0 0 JEFFRIES PARIS IMARI REGENT 1.00 1.00 X 0 0 0 JULIAN JR JAMES REGENT 1.00 1.00 X 0 0 0 LARSON GLORIA REGENT 1.00 1.00 X 0 0 0 KEITH JEFF REGENT 1.00 1.00 X 0 0 0 WOOLRIDGE VICTOR REGENT 1.00 1.00 X 0 0 0 CIGALE GEORGE REGENT 1.00 1.00 X 0 0 0 MILLIGAN MICHAEL P REGENT 1.00 1.00 X 0 358884 132732 SUBBASAAMY KUMBLE REGENT (THRU 11/25/24) 1.00 1.00 X 0 0 0 WALKER NEFERTITI REGENT (AS OF 1/1/25) 1.00 1.00 X 0 446743 51008 ANDREWS DAVID CHANCELLOR/CEO 40.00 0.00 X 884153 0 55729 DEVINE DANIEL COO 40.00 0.00 X 463111 0 55523 KNIGHT SASKIA EXEC VC OF ENROLL (THRU 8/24) 40.00 0.00 X 276923 0 24923 DELLHIME ROBERTA VC OF HUMAN RESOURCES 40.00 0.00 X 280524 0 38788 LORENZANA RICARDO VC FOR PARTNERSHIPS 40.00 0.00 X 261988 0 31738 TARIQ KHALID ASSOC VC OF INFO SYSTEMS 40.00 0.00 X 268714 0 53597 KORR JEREMY EXE VC ACADEMIC AFFAIRS 40.00 0.00 X 328824 0 35443 2764237 805627 479481 98 0 1 0 GUILD EDUCATION 370 17TH STREET SUITE 3400 DENVER CO 80202 ENROLLMENT 9245210 GOOGLE LLC 1600 AMPHITHHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING 5560105 TIAA CREF 8500 ANDREW CARNEGIE BOULEVARD CHARLOTTE NC 28262 RETIREMENT 4930265 UNITED HEALTHCARE DEPT 846940 LOS ANGELES CA 900846940 HEALTH INSURANCE 4370865 WELEARN LEARNING SERVICES INC 201 THOMAS JOHNSON DRIVE FREDERICK MD 21702 STRATEGIC PARTNER 2129075 58 3276642 101202 3377844 TUITION AND FEES 611710 113118756 113118756 AUXILIARY REVENUE 721110 103855 103855 113222611 942877 942877 737692 1468766 -731074 -731074 -731074 REFUNDS AND REBATES 900099 136147 136147 OTHER SOURCES 900099 15 15 136162 116948420 113222611 0 347965 X 9582152 9582152 1347264 1347264 45762925 39264859 6498066 2480200 1926097 554103 6549425 4372728 2176697 3407565 2888865 518700 396773 396773 258897 258897 15073804 14501106 572698 14648771 14646283 2488 1302882 353141 949741 2471908 1709173 762735 99836 99836 108796 94882 13914 348710 323849 24861 2332545 2332545 4388055 4388055 530131 530131 LOSS ON CBEESC DEBT 8973745 8973745 LIBRARY ONLINE RESOURCE 518649 518649 STATE REGISTRATIONS 80954 80954 ACCREDITATION 65945 65945 120729932 90428519 30301413 0 -667405 486988 28123476 31679411 0 0 11984979 5217399 0 0 0 0 8913745 0 0 0 782564 810629 13579953 11270867 4144880 2309086 0 0 0 0 0 0 0 0 6389769 3815489 59672008 44319002 7959224 7754528 0 0 15183720 10935294 0 0 0 0 0 0 102502684 98322828 0 0 6493312 4092960 132138940 121105610 X -72685969 -77090688 219037 304080 -72466932 -76786608 59672008 44319002 X -3781512 -538164 X 0 1 X 1 1 1 X 5320758 72662 828621 3029794 3377844 12629679 5320758 72662 828621 3029794 3377844 12629679 12629679 185161 20666 366570 824564 942877 2339838 8027 9858 7102 56653 136162 217802 15187319 467735220 0.83160 0.84140 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 8,027. 2021 AMOUNT: $ 9,858. 2022 AMOUNT: $ 7,102. 2023 AMOUNT: $ 56,653. 2024 AMOUNT: $ 136,162. SCHEDULE A, PART II UMASS GLOBAL IS A SCHOOL DESCRIBED IN SECTINO 170(B)(1)(A)(II). HOWEVER, IT IS COMPLETING PART II TO DEMONSTRATE THAT IT QUALIFIES FOR THE SPECIAL RULES PROVISION ON SCHEDULE B AND MEETS THE 33 1/3% PUBLIC SUPPORT TEST OF THE REGULATIONS UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(IV). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13579953 11270867 2309086 2309086 DEPOSITS 26274 LEASE ASSETS 3789215 3815489 AGENCY ASSETS HELD IN CUSTODY 619305 RIGHT OF USE LIABILITY 3473655 4092960 107230121 0 107230121 9718299 9718299 116948420 111549797 538164 538164 111011633 9718299 9718299 120729932 PART XI, LINE 4B - OTHER ADJUSTMENTS: TENANT IMPROVEMENT ALLOWANCE REPORTED GROSS ON FORM 990 136,147. SCHOLARSHIPS REPORTED GROSS ON FORM 990 9,582,152. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENT FOR BAD DEBT 538,164. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED GROSS ON FORM 990 9,582,152. TENANT IMPROVEMENT ALLOWANCE REPORTED GROSS ON FORM 990 136,147. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 UMASS GLOBAL'S NON-DISCRIMINATION POLICY (BELOW) IS PROMINENT IN BOTH THE UNDERGRADUATE AND GRADUATE APPLICATIONS (BOTH ON ONLINE AND PDF VERSIONS). UMASS GLOBAL CONSIDERS ALL APPLICANTS WITHOUT REGARD TO RACE, RELIGION, COLOR, NATIONAL ORIGIN, AGE, SEX, MARITAL STATUS, DISABILITY, VETERAN STATUS OR ANY OTHER CHARACTERISTIC PROTECTED BY APPLICABLE STATE OR FEDERAL CIVIL RIGHTS LAWS. SOME INFORMATION REQUESTED IN THE APPLICATION PROCESS IS REQUESTED FOR FEDERAL REPORTING, AND IS NOT USED IN A DISCRIMINATORY MANNER. SCHEDULE E, PART I, LINE 6 UMASS GLOBAL IS AWARDED GRANTS FROM GOVERNMENT AGENCIES, SUCH AS THE DEPARTMENT OF EDUCATION AND THE CALIFORNIA STUDENT AID COMMISSION, TO PROVIDED FINANCIAL AID TO STUDENTS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES ONLINE EDUCATION EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ONLINE EDUCATION NORTH AMERICA 0 0 PROGRAM SERVICES ONLINE EDUCATION SOUTH AMERICA 0 0 PROGRAM SERVICES ONLINE EDUCATION SOUTH ASIA 0 0 PROGRAM SERVICES ONLINE EDUCATION MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES ONLINE EDUCATION SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES ONLINE EDUCATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART I, LINE 3: THE EXPENDITURES ASSOCIATED WITH ITS ONLINE PROGRAMS ARE NOT TRACKED SEPARATELY BY REGION AND THEREFORE IT IS UNABLE TO PROVIDE THE TOTAL EXPENDITURES BY REGION IN COLUMN (F). 1 UMASS GLOBAL UNDERGRADUATE SCHOLARSHIPS 2815 3190257 N/A N/A UMASS GLOBAL GRADUATE SCHOLARSHIPS 3738 5891844 N/A N/A PRIVATE SCHOLARSHIPS 55 142538 N/A N/A FEDERAL SEOG 835 357513 N/A N/A PART I, LINE 2: GRANTS AND OTHER ASSISTANCE REPRESENT STUDENT FINANCIAL AID. WHEN AWARDING AID, UMASS GLOBAL FOLLOWS ALL LAWS AND REGULATIONS OF FEDERAL AND STATE OF CALIFORNIA AID PROGRAMS. FOR MORE INFORMATION, VISIT OUR WEBSITE AT WWW.UMASSGLOBAL.EDU. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 ANDREWS DAVID CHANCELLOR/CEO 557178 0 243225 0 83750 0 31050 0 24679 0 939882 0 0 0 DEVINE DANIEL COO 415851 0 41000 0 6260 0 31050 0 24473 0 518634 0 0 0 WALKER NEFERTITI REGENT (AS OF 1/1/25) 0 441160 0 0 0 5583 0 15704 0 35304 0 497751 0 0 MILLIGAN MICHAEL P REGENT 0 347849 0 0 0 11035 0 94145 0 38587 0 491616 0 0 KORR JEREMY EXE VC ACADEMIC AFFAIRS 308270 0 10000 0 10554 0 26724 0 8719 0 364267 0 0 0 TARIQ KHALID ASSOC VC OF INFO SYSTEMS 267871 0 0 0 843 0 6285 0 47312 0 322311 0 0 0 DELLHIME ROBERTA VC OF HUMAN RESOURCES 272425 0 0 0 8099 0 25268 0 13520 0 319312 0 0 0 KNIGHT SASKIA EXEC VC OF ENROLL (THRU 8/24) 276923 0 0 0 0 0 24923 0 0 0 301846 0 0 0 LORENZANA RICARDO VC FOR PARTNERSHIPS 260880 0 0 0 1108 0 23380 0 8358 0 293726 0 0 0 PART I, LINE 3 A HOUSING ALLOWANCE OF $60,000 WAS PROVIDED TO THE CHANCELLOR/CEO (DAVID ANDREWS). IT IS CONSIDERED A TAXABLE BENEFIT AND AS SUCH, IS INCLUDED IN HIS W-2 EARNINGS. FORM 990, PART VI, SECTION A, LINE 6 UNIVERSITY OF MASSACHUSETTS IS THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE BYLAWS OF UMASS GLOBAL PROVIDE THAT THE SOLE MEMBER, UNIVERSITY OF MASSACHUSETTS, HAS THE POWER TO APPOINT INTERESTED REGENTS. THE SOLE MEMBER ALSO HAS THE POWER TO APPOINT CHAIR AND VICE CHAIR OF THE REGENTS, WHO SERVE FOR A PERIOD OF THREE (3) YEARS. FORM 990, PART VI, SECTION A, LINE 7B WITHOUT AN AFFIRMATIVE VOTE OF THE SOLE CORPORATE MEMBER, UNIVERSITY OF MASSACHUSETTS, NEITHER UMASS GLOBAL NOR THE BOARD SHALL ENTER INTO ANY COMMITMENT TO: - AMEND, MODIFY OR WAIVE ANY PROVISIONS OF THE ARTICLES. - INCUR ANY INDEBTEDNESS, PLEDGE OR GRANT LIENS ON ANY ASSETS IN EXCESS OF $15 MILLION IN A SINGLE TRANSACTION OR $50 MILLION IN THE AGGREGATE AT ANY TIME OUTSTANDING. - INCUR ANY CAPITAL EXPENDITURES IN EXCESS OF $10 MILLION IN A SINGLE TRANSACTION OR SERIES OF RELATED TRANSACTIONS, OR IN EXCESS OF $2 MILLION PER MONTH. -ENTER INTO OR EFFECT ANY TRANSACTION OR SERIES OF RELATED TRANSACTIONS INVOLVING SALE, LESE, LICENSE, EXCHANGE, OR OTHER DISPOSITION OF ANY ASSETS, OTHER THAN SALES OF INVENTORY IN THE ORDINARY COURSE OF BUSINESS. -ESTABLISH ANY SUBSIDIARY OR ENTER INTO ANY JOINT VENTURE OR SIMILAR BUSINESS ARRANGEMENT. -MERGE, REORGANIZE, CONSOLIDATE, DISSOLVE, WIND-UP OR LIQUIDATE, MAKE AN ASSIGNMENT FOR THE BENEFIT OF CREDITORS OR INITIATE A BANKRUPTCY PROCEEDING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED WITH AN OUTSIDE ACCOUNTING FIRM WHO WORKS CLOSELY WITH THE UMASS GLOBAL CONTROLLER. THE FORM IS THEN REVIEWED BY THE COO AND BY THE AUDIT COMMITTEE. SUBSEQUENT TO ITS REVIEW, THE AUDIT COMMITTEE REPORTS BACK TO THE BOARD OF REGENTS REGARDING ITS OVERSIGHT OF THE FORM 990 AND THE FINAL FORM, INCLUDING ALL SCHEDULES, IS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE COO IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY. (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE EXECUTIVE VICE CHANCELLOR OF FINANCE & ADMINISTRATION/CFO AND THE AUDIT COMMITTEE, THEN THE RESULTS ARE REPORTED TO THE FULL BOARD OF REGENTS AS DEFINED BY THE UNIVERSITY'S BYLAWS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD APPOINTS AN EXECUTIVE COMPENSATION COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES, INCLUDING ANY RETENTION BONUSES, FOR THE CHANCELLOR/CEO, OTHER OFFICERS AND KEY EMPLOYEES (IF ANY). FOR THE TAX YEAR 2024, THE EXECUTIVE COMPENSATION COMMITTEE HIRED A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS CONSULTING FIRM (INDEPENDENT EXPERT) TO REVIEW, ANALYZE AND PROVIDE BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGE. THE COMPARABILITY DATA OBTAINED FROM THE INDEPENDENT EXPERTS, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS (PEER ANALYSIS) FOR SIMILAR JOB DUTIES, INCLUDED FORM 990 DISCLOSURES OF NOT-FOR-PROFIT PEER ORGANIZATIONS AND A NUMBER OF NATIONAL COMPENSATION AND BENEFITS SURVEYS AND REPORTS. THE INDEPENDENT EXPERTS REPORT WAS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE AT ITS NOVEMBER 13, 2024, MEETING. THE EXECUTIVE COMMITTEE'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES: THE TERMS OF THE DELIBERATIONS, MEMBERS PRESENT AND THOSE WHO VOTED ON IT, A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED, DATE APPROVED, AND ANY ACTIONS TAKEN WITH RESPECT TO ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 529,881. MANAGEMENT AND GENERAL EXPENSES 572,698. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,102,579. STRATEGIC ENROLLMENT PARTNERS: PROGRAM SERVICE EXPENSES 9,216,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,216,158. CONTRACTED INSTRUCTION: PROGRAM SERVICE EXPENSES 4,755,067. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,755,067. FORM 990, PART XI, LINE 9: BAD DEBT RECOVERY -538,164. UNIVERSITY OF MASSACHUSETTS 120 TILLSON FARM ROAD AMHERST MA 010039346 823202363 EDUCATION MA STATE OF MA N/A 0 CBE EDUCATIONAL SERVICES COMPANY INC 1875 K STREET NW 5TH FLOOR WASHINGTON DC 20006 820732306 EDUC SOFTWARE CA UMASS GLOBAL C 188416 1.00000 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 1 0 CBE EDUCATIONAL SERVICES COMPANY INC R 8973745 LOSS ON DEBT CBE EDUCATIONAL SERVICES COMPANY INC N 7992 INSURANCE CBE EDUCATIONAL SERVICES COMPANY INC O 30020 EMPLOYEES