LIFE UNIVERSITY INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LIFE UNIVERSITY INC (EIN 58-1216007)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-07
- IRS object ID
- 202621279349304462
- Schema version
- 2024v5.1
- 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 D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-07T19:07:35+00:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 135381590 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1180 PEACHTREE ST NE SUITE 1950 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581216007 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE UNIVERSITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIFE | BusinessNameControlTxt |
| Phone | 7704262884 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1269 BARCLAY CIRCLE | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30060 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CEDRIC GADDY | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7704262884 | PhoneNum |
| Signature | 2026-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SANDRA L FEINSMITH | PreparerPersonNm |
| PTIN | P01064157 | PTIN |
| Phone | 4046886841 | PhoneNum |
| Preparation | 2026-05-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEDRIC GADDY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1269 BARCLAY CIRCLE | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $91,432,856 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LIFE.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | LIFE UNIVERSITY IS A NOT-FOR-PROFIT EDUCATIONAL INSTITUTION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 1006 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,702,125 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,305,623 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $88,302,484 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $85,151,009 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,814,975 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,419,291 | CYInvestmentIncomeAmt |
| PY Other Revenue | $133,839 | PYOtherRevenueAmt |
| CY Other Revenue | $237,499 | CYOtherRevenueAmt |
| PY Total Revenue | $91,953,423 | PYTotalRevenueAmt |
| CY Total Revenue | $89,113,422 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $8,108,255 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,606,991 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $42,921,279 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $41,403,676 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,175,924 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $43,915,490 | PYOtherExpensesAmt |
| CY Other Expenses | $40,456,031 | CYOtherExpensesAmt |
| PY Total Expenses | $94,945,024 | PYTotalExpensesAmt |
| CY Total Expenses | $90,466,698 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,991,601 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,353,276 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $125,711,837 | TotalAssetsBOYAmt |
| Total Assets EOY | $121,040,508 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $98,037,501 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $93,981,836 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,674,336 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,058,672 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $37,193,285 | ExpenseAmt |
| Grant | $5,786,492 | GrantAmt |
| Revenue | $67,823,556 | RevenueAmt |
| Desc | COLLEGE OF CHIROPRACTIC (SEE SCHEDULE O) | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,281,387 | ExpenseAmt |
| Grant | $2,411,479 | GrantAmt |
| Revenue | $14,981,455 | RevenueAmt |
| Desc | COLLEGE OF UNDERGRADUATE STUDIES (SEE SCHEDULE O) | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,069,540 | ExpenseAmt |
| Grant | $334,770 | GrantAmt |
| Revenue | $2,345,998 | RevenueAmt |
| Desc | MASTERS DEGREE PROGRAM (SEE SCHEDULE O) | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,352,736 | ExpenseAmt |
| Grant | $74,250 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | RESEARCH | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,352,736 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $74,250 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $54,896,948 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 237 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1006 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEDRIC GADDY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3472367104 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1269 BARCLAY CIRCLE | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30060 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Aaron Gagnon | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Jack Griesbaum | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Janell Gibson | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Jay Handt | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Jeffrey Aita | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Joseph Lupo | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Kevin Fogarty | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Leana Kart | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Randy O'Dell | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Richard Giuli | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Sandra Elbaum | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Stuart Katzen | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| William Cullen | ||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Cedric Gaddy | ||||||||
| Chief Financial Officer | 40.0 | 0.0 | $143,694 | $0 | $15,989 | Yes (X) | ||
| Gilles Lamarche | ||||||||
| VP of University Advancement | 40.0 | 0.0 | $247,000 | $0 | $22,157 | Yes (X) | ||
| Jana Holwick | ||||||||
| Provost/CAO | 40.0 | 0.0 | $264,000 | $0 | $16,926 | Yes (X) | ||
| John Downes | ||||||||
| VP Global Initiatives | 40.0 | 0.0 | $166,336 | $0 | $20,691 | Yes (X) | ||
| Marc Schneider | ||||||||
| VP of Operations | 40.0 | 0.0 | $171,354 | $0 | $3,747 | Yes (X) | ||
| Robert Scott | ||||||||
| President | 40.0 | 0.0 | $460,020 | $0 | $35,066 | Yes (X) | ||
| William Jarr | ||||||||
| Executive VP of Finance | 40.0 | 0.0 | $301,400 | $0 | $6,392 | Yes (X) | ||
| Bernadette Lavender | ||||||||
| Associate Dean | 40.0 | 0.0 | $142,884 | $0 | $17,660 | Yes (X) | ||
| Leslie King | ||||||||
| Associate VP of Academic Affairs | 40.0 | 0.0 | $165,880 | $0 | $3,547 | Yes (X) | ||
| Mary Faust | ||||||||
| Professor | 40.0 | 0.0 | $152,161 | $0 | $3,310 | Yes (X) | ||
| Michael Clusserath | ||||||||
| Dean of College of Chiropractic | 40.0 | 0.0 | $155,295 | $0 | $3,400 | Yes (X) | ||
| Robert Fox | ||||||||
| Professor | 40.0 | 0.0 | $153,277 | $0 | $20,546 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,523,301 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $169,431 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 55 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Chartwells | |||||
| PO Box 50196 | Los Angeles | CA | 900740916 | Cafe Management | $2,724,151 |
| Virtual Mindset Inc | |||||
| 1266 West Paces Ferry Road | Atlanta | GA | 30327 | IT Consultant | $1,725,192 |
| Morton Construction Inc | |||||
| 603 W Crossville Road | Roswell | GA | 30075 | Construction Services | $484,866 |
| Building Cleaning Solutions Inc | |||||
| 1275 Kennestone Cir | Marietta | GA | 30066 | Cleaning Service Provider | $469,707 |
| Kellermeyer Bergensons Service | |||||
| 3609 Ocean Ranch Blvd | Oceanside | CA | 92056 | Cleaning Service Provider | $458,189 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 18 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,305,623 | AllOtherContributionsAmt |
| Noncash Contributions | $33,840 | NoncashContributionsAmt |
| Total Contributions | $2,305,623 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $74,411,529 | $74,411,529 |
| AUXILIARY ENTERPRISES | 611710 | $10,221,908 | $10,221,908 |
| CLINICAL RECEIPTS | 611710 | $517,572 | $517,572 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $85,151,009 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $638,787 | TotalRevenueColumnAmt |
| Exclusion | $638,787 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $151,622 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $151,622 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $151,622 | TotalRevenueColumnAmt |
| Exclusion | $151,622 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,086,126 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,305,622 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $780,504 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $780,504 | TotalRevenueColumnAmt |
| Exclusion | $780,504 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $99,689 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $13,812 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $85,877 | TotalRevenueColumnAmt |
| Exclusion | $85,877 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $89,113,422 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $85,151,009 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,656,790 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,606,991 | TotalAmt |
| Program Services | $8,606,991 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,883,990 | TotalAmt |
| Program Services | $642,337 | ProgramServicesAmt |
| Management And General | $971,455 | ManagementAndGeneralAmt |
| Fundraising | $270,198 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,678,506 | TotalAmt |
| Program Services | $26,951,219 | ProgramServicesAmt |
| Management And General | $5,278,578 | ManagementAndGeneralAmt |
| Fundraising | $448,709 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,125,406 | TotalAmt |
| Program Services | $847,023 | ProgramServicesAmt |
| Management And General | $267,286 | ManagementAndGeneralAmt |
| Fundraising | $11,097 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,978,453 | TotalAmt |
| Program Services | $2,136,100 | ProgramServicesAmt |
| Management And General | $819,120 | ManagementAndGeneralAmt |
| Fundraising | $23,233 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,737,321 | TotalAmt |
| Program Services | $2,076,885 | ProgramServicesAmt |
| Management And General | $616,931 | ManagementAndGeneralAmt |
| Fundraising | $43,505 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,586,401 | TotalAmt |
| Management And General | $2,586,401 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,803 | TotalAmt |
| Program Services | $5,691 | ProgramServicesAmt |
| Management And General | $330,112 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,648 | TotalAmt |
| Management And General | $253,648 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,181,242 | TotalAmt |
| Program Services | $1,495,506 | ProgramServicesAmt |
| Management And General | $4,555,878 | ManagementAndGeneralAmt |
| Fundraising | $129,858 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $816,265 | TotalAmt |
| Program Services | $82,559 | ProgramServicesAmt |
| Management And General | $692,473 | ManagementAndGeneralAmt |
| Fundraising | $41,233 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,811,763 | TotalAmt |
| Program Services | $1,652,607 | ProgramServicesAmt |
| Management And General | $2,070,783 | ManagementAndGeneralAmt |
| Fundraising | $88,373 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,532,756 | TotalAmt |
| Program Services | $345,892 | ProgramServicesAmt |
| Management And General | $3,140,620 | ManagementAndGeneralAmt |
| Fundraising | $46,244 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,128,258 | TotalAmt |
| Program Services | $1,452,438 | ProgramServicesAmt |
| Management And General | $2,675,010 | ManagementAndGeneralAmt |
| Fundraising | $810 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,003,412 | TotalAmt |
| Program Services | $1,570,067 | ProgramServicesAmt |
| Management And General | $397,800 | ManagementAndGeneralAmt |
| Fundraising | $35,545 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $974,462 | TotalAmt |
| Program Services | $696,063 | ProgramServicesAmt |
| Management And General | $241,280 | ManagementAndGeneralAmt |
| Fundraising | $37,119 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,276,069 | TotalAmt |
| Management And General | $4,276,069 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,479,180 | TotalAmt |
| Program Services | $5,182,212 | ProgramServicesAmt |
| Management And General | $3,296,968 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,533,040 | TotalAmt |
| Program Services | $41,185 | ProgramServicesAmt |
| Management And General | $1,491,855 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| AWARDS/CEREMONIES/GIFTS | $1,112,065 | $1,112,065 | |
| REPAIRS/MAINTENANCE | $155,960 | $108 | $155,852 |
| STUDENT ORGANIZATIONAL COSTS | $275,707 | $275,707 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,466,698 | TotalAmt |
| Program Services | $54,896,948 | ProgramServicesAmt |
| Management And General | $34,393,826 | ManagementAndGeneralAmt |
| Fundraising | $1,175,924 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,934,313 | BOYAmt |
| EOY | $9,649,873 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $756,494 | BOYAmt |
| EOY | $838,926 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,439,056 | BOYAmt |
| EOY | $2,282,858 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,443,782 | BOYAmt |
| EOY | $4,588,218 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,912,290 | BOYAmt |
| EOY | $1,780,491 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $215,874,563 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $140,145,312 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,306,527 | BOYAmt |
| EOY | $75,729,251 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,742,518 | BOYAmt |
| EOY | $20,781,569 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,176,857 | BOYAmt |
| EOY | $5,389,322 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,711,837 | BOYAmt |
| EOY | $121,040,508 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,477,639 | BOYAmt |
| EOY | $6,570,611 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,840,158 | BOYAmt |
| EOY | $85,210,314 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,719,704 | BOYAmt |
| EOY | $2,200,911 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,037,501 | BOYAmt |
| EOY | $93,981,836 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,042,555 | BOYAmt |
| EOY | $14,948,921 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,631,781 | BOYAmt |
| EOY | $12,109,751 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,674,336 | BOYAmt |
| EOY | $27,058,672 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,711,837 | BOYAmt |
| EOY | $121,040,508 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,353,276 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $737,612 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,175,578 | BeginningYearBalanceAmt |
| Contributions | $89,569 | ContributionsAmt |
| Investment Earnings Or Losses | $537,979 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $42,939 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $5,760,187 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,494,595 | BeginningYearBalanceAmt |
| Contributions | $38,813 | ContributionsAmt |
| Investment Earnings Or Losses | $688,251 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $46,081 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $5,175,578 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,933,826 | BeginningYearBalanceAmt |
| Contributions | $146,406 | ContributionsAmt |
| Investment Earnings Or Losses | $448,973 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $34,610 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $4,494,595 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,452,098 | BeginningYearBalanceAmt |
| Contributions | $65,894 | ContributionsAmt |
| Investment Earnings Or Losses | $80,791 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $30,964 | GrantsOrScholarshipsAmt |
| Other Expenditures | $633,993 | OtherExpendituresAmt |
| End Year Balance | $3,933,826 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,475,290 | BeginningYearBalanceAmt |
| Contributions | $347,163 | ContributionsAmt |
| Investment Earnings Or Losses | $629,645 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $4,452,098 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.0 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 1.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,442,320 | OtherCostOrOtherBasisAmt |
| Book Value | $3,442,320 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $143,300,735 | OtherCostOrOtherBasisAmt |
| Depreciation | $80,730,931 | DepreciationAmt |
| Book Value | $62,569,804 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,931,134 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,812,918 | DepreciationAmt |
| Book Value | $118,216 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,562,597 | OtherCostOrOtherBasisAmt |
| Depreciation | $42,808,857 | DepreciationAmt |
| Book Value | $7,753,740 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,637,777 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,792,606 | DepreciationAmt |
| Book Value | $1,845,171 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $75,729,251 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Closely-held equity interests | ||
| Financial derivatives | ||
| INVESTMENTS | $9,978,206 | F |
| MONEY MARKET FUNDS | $10,803,363 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $20,781,569 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Income Taxes | |
| OPERATING LEASE LIABILITIES | $962,011 |
| OTHER LIABILITIES | $1,238,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,200,911 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $81,244,043 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $737,612 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $737,612 | RevenueNotReportedAmt |
| Revenue Subtotal | $80,506,431 | RevenueSubtotalAmt |
| Other Revenues Not Included | $8,606,991 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $8,606,991 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $89,113,422 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $81,859,707 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $81,859,707 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $8,606,991 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $8,606,991 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $90,466,698 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | ENDOWMENT FUNDS DONOR RESTRICTED ASSETS ARE INTENDED FOR FUNDING NEEDS BASED ON INSTITUTIONAL SCHOLARSHIPS AND DONOR REQUESTS. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | ASC 740 FOOTNOTE The University is exempt from federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code (the Code). Any unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. U.S. GAAP requires the University's management to evaluate tax positions taken by the University and recognize a tax liability if the University has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). Management has analyzed the tax positions taken by the University, and has concluded that as of June 30, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the consolidated financial statements. The University recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in other institutional expenses. There were no interest or penalties recognized in either of the years ended June 30, 2025 or 2024. The University established the LAH subsidiary as a C-Corporation to ensure the University's tax-exempt status under 501(c)(3) is not jeopardized. The University's federal Return of Organization Exempt from Income Tax (Form 990) for the years ended June 30, 2025, 2024, and 2023 is subject to examination by the IRS. |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | INSTITUTIONAL SCHOLARSHIPS TOTALING - 8606991 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | INSTITUTIONAL SCHOLARSHIPS TOTALING - 8606991 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | NONDISCRIMINATORY POLICY THE UNIVERSITY PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA NEWSPAPER NOTICES AND MEDIA. ADDITIONALLY, THE UNIVERSITY POSTS ITS POLICY IN PUBLIC AREAS AND INCLUDES THE POLICY IN LITERATURE PROMOTING THE UNIVERSITY. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | EXPLANATION OF GOVERNMENT FINANCIAL AID THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE FOLLOWING PROGRAMS: FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (FSEOG), FEDERAL PELL GRANTS, FEDERAL WORK STUDY PROGRAM, FEDERAL PERKINS LOANS, GEORGIA HOPE SCHOLARSHIP PROGRAM & THE GEORGIA LEAP GRANT PROGRAM. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 1 | Program Services | CLINIC DEVELOPMENT | $130,192 |
| East Asia and the Pacific | 0 | 2 | Program Services | OPERATIONS | $187,971 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 3 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Subtotal Spent | $318,163 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $318,163 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual |
| Schedule F, Part V SCHEDULE F, PART I, LINE 2 - FOREIGN GRANTS | GRANTS ARE PROVIDED ONLY TO THOSE NON-PROFIT ORGANIZATIONS WITH WHOM THE UNIVERSITY OFFICERS AND TRUSTEES HAVE FIRST HAND KNOWLEDGE OF THE GRANTEES ACTIVITIES AND EFFORTS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf Scramble | Event1Nm |
| Gross Receipts Event1 | $29,689 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $29,689 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $8,543 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $4,410 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $859 | OtherDirectExpensesEvent1Amt |
| Event2 | 50th Gala | Event2Nm |
| Gross Receipts Event2 | $70,000 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $70,000 | GrossRevenueEvent2Amt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $99,689 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $99,689 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $8,543 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $4,410 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $859 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $13,812 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $85,877 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION DISCOUNTS | GrantTypeTxt |
| Recipient | 881 | RecipientCnt |
| Cash Grant | $8,606,991 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds | FormAndLineReferenceDesc |
| Explanation | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS ANNUALLY TUITION DISCOUNT EXPENDITURES ARE PROJECTED AND BUDGETED FOR THE UPCOMING BUDGET CYCLE. PROJECTIONS ARE PREPARED BY THE DIRECTOR OF STUDENT ADMINISTRATIVE SERVICES, DELIVERED TO THE DIRECTOR OF BUDGET AND SUBMITTED FOR APPROVAL TO THE EXECUTIVE VICE PRESIDENT OF FINANCE AND THE BOARD OF TRUSTEES. VARIOUS CONSTITUENCIES ACROSS CAMPUS ARE "ALLOCATED" A CERTAIN AMOUNT OF FUNDING TO AWARD TO STUDENTS, WITHIN THE BUDGETED AMOUNTS. THESE AWARDS ARE SUBMITTED TO THE EXECUTIVE VICE PRESIDENT OF FINANCE FOR APPROVAL AND THEN ROUTED TO THE DIRECTOR OF STUDENT ADMINISTRATIVE SERVICES WHO THEN, THROUGH THE DIRECTOR OF FINANCIAL AID, OVERSEES THE PACKAGING OF THESE AWARDS AND INTEGRATION WITH OTHER FINANCIAL AID AWARDS TO INSURE THAT NO STUDENTS WITH FEDERAL FINANCIAL AID ARE OVER-AWARDED. SINCE THESE AWARDS ARE TUITION-BASED, THEY ARE POSTED TO STUDENTS' ACCOUNTS EACH QUARTER ONCE SCHEDULES ARE LOCKED AND TOTAL TUITION AMOUNTS CAN BE VERIFIED BY THE DIRECTOR OF STUDENT ACCOUNTS AND STAFF. QUARTERLY, THE DIRECTOR OF STUDENT ADMINISTRATIVE SERVICES COMPARES ACTUAL EXPENSES TO BUDGETED AMOUNTS AND ALERTS THE BUDGET MANAGER OF ANY POTENTIAL OVERAGES. THE BUDGET IS REVIEWED IN EACH CASE TO MAKE SURE OVERAGES WILL NOT CAUSE FISCAL ISSUES. IF IT APPEARS THAT THEY WILL, ADJUSTMENTS ARE RECOMMENDED BY THE DIRECTOR OF BUDGET TO THE EXECUTIVE VICE PRESIDENT OF FINANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Robert Scott | ||||||||||||||
| President | $418,200 | $0 | $0 | $0 | $41,820 | $0 | $8,493 | $0 | $26,573 | $0 | $495,086 | $0 | $0 | $0 |
| William Jarr | ||||||||||||||
| Executive VP of Finance | $274,000 | $0 | $0 | $0 | $27,400 | $0 | $6,028 | $0 | $364 | $0 | $307,792 | $0 | $0 | $0 |
| Jana Holwick | ||||||||||||||
| Provost/CAO | $240,000 | $0 | $0 | $0 | $24,000 | $0 | $5,280 | $0 | $11,646 | $0 | $280,926 | $0 | $0 | $0 |
| Gilles Lamarche | ||||||||||||||
| VP of University Advancement | $247,000 | $0 | $0 | $0 | $0 | $0 | $4,750 | $0 | $17,407 | $0 | $269,157 | $0 | $0 | $0 |
| John Downes | ||||||||||||||
| VP Global Initiatives | $164,500 | $0 | $0 | $0 | $1,836 | $0 | $3,327 | $0 | $17,364 | $0 | $187,027 | $0 | $0 | $0 |
| Marc Schneider | ||||||||||||||
| VP of Operations | $155,776 | $0 | $0 | $0 | $15,578 | $0 | $3,427 | $0 | $320 | $0 | $175,101 | $0 | $0 | $0 |
| Cedric Gaddy | ||||||||||||||
| Chief Financial Officer | $130,631 | $0 | $0 | $0 | $13,063 | $0 | $308 | $0 | $15,681 | $0 | $159,683 | $0 | $0 | $0 |
| Robert Fox | ||||||||||||||
| Professor | $133,749 | $0 | $0 | $0 | $19,528 | $0 | $2,674 | $0 | $17,872 | $0 | $173,823 | $0 | $0 | $0 |
| Leslie King | ||||||||||||||
| Associate VP of Academic Affairs | $163,200 | $0 | $0 | $0 | $2,680 | $0 | $3,264 | $0 | $283 | $0 | $169,427 | $0 | $0 | $0 |
| Bernadette Lavender | ||||||||||||||
| Associate Dean | $119,316 | $0 | $0 | $0 | $23,568 | $0 | $2,774 | $0 | $14,886 | $0 | $160,544 | $0 | $0 | $0 |
| Mary Faust | ||||||||||||||
| Professor | $140,227 | $0 | $0 | $0 | $11,934 | $0 | $3,043 | $0 | $267 | $0 | $155,471 | $0 | $0 | $0 |
| Michael Clusserath | ||||||||||||||
| Dean of College of Chiropractic | $155,295 | $0 | $0 | $0 | $0 | $0 | $3,106 | $0 | $294 | $0 | $158,695 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a Travel for companions | FormAndLineReferenceDesc |
| Explanation | PER THE TERMS OF HIS EMPLOYMENT AGREEMENT, THE PRESIDENT IS AFFORDED THE BENEFITS AS INDICATED ON LINE 1A. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEVELOPMENT AUTHORITY OF THE CITY OF MARIETTA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 581871019 | BondIssuerEIN |
| CUSIP | 567656EB5 | CUSIPNum |
| Bond Issued | 2017-07-13 | BondIssuedDt |
| Issue Price | $91,932,123 | IssuePriceAmt |
| Purpose | UNIVERSITY FACILITY & REFUNDING | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $91,932,123 | TotalProceedsAmt |
| In Reserve Fund | $9,129,671 | InReserveFundAmt |
| Refunding Escrow | $54,463,879 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $1,796,439 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $788,333 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $28,753,800 | CapitalExpendituresAmt |
| Substantial Completion | 2018 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (true) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | false | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Engage Bond Counsel Research | false | EngageBondCounselResearchInd |
| Private Bus Use By Others | 0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropPct |
| Remedial Action Taken | false | RemedialActionTakenInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | Yes (true) | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Term Of Hedge | 0 | TermOfHedgePct |
| Superintegrated Hedge | false | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Term Of GIC | 0 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | false | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part IV, Line 2c COLUMN A | FormAndLineReferenceDesc |
| Explanation | Issuer name: DEVELOPMENT AUTHORITY OF THE CITY OF MARIETTA The calculation for computing no rebate due was performed on 04/08/2024 | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Chiropractic Equipment, Software, etc. | Desc |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $33,840 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Other - Chiropractic Equipment, Software, etc. - NUMBER OF CONTRIBUTIONS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 1 ORGANIZATION'S MISSION | Life University is a not-for-profit educational institution. The mission of Life University is to empower each student with the education, skills, and values to maximize the perfection within, based upon a vitalistic philosophy. Life University is committed to a global vision and excellence in teaching, learning and research, providing an exceptional student experience leading to a life of Integrity and Lasting Purpose. Today, Life University is sustained by its chiropractic, undergraduate, and master's programs, which set the standard of excellence in contemporary health care education. Life University graduated a total of 747 students during the 2024-2025 academic year, with 417 from the College of Chiropractic, 240 Bachelor's degrees and 90 Master's degrees. University - Academics Life University is in review of all undergraduate and graduate programs to ensure offerings that meet the needs of students. The university continues to offer degrees consistent with the mission of the university including natural sciences, psychology, computer information systems/technology and chiropractic. The University on-line Bachelor of Science in Biology and Masters in Positive Psychology have been ranked among the top on-line programs in the country. The University continues to explore ways in which to better serve its student population through a variety of course offerings in various modalities. Research/Scholarly Activity Life University continues to foster a culture and climate of research and innovation across all academic and administrative departments. This includes allocating funding and providing support services that promote, encourage and reward research and scholarly activity by faculty, staff and students that is aligned with the LIFE U mission and has the potential to advance knowledge and contribute to societal well-being. Our approach is informed by the Boyer (1990) model, which argues for an expanded view of how we define research and scholarship and emphasizes the importance of evidenced-based approaches to the study of teaching and learning. Funded Projects Research and Evidence-Based Scholarly Projects This signature effort provides internal grant awards to support faculty, staff, and student-led research and scholarly projects at various stages of development; from conception and design to iterative refinement to expanded scope and final evaluation. Administrative review of the initiative is provided by a Research Advisory Council (RAC) that reviews each initiative for scientific merit and the Research Leadership Council that reviews the application for alignment with the mission and vision of Life University. Both councils provide a recommendation for approval to the Chief Academic Officer, who provides the final decision. Life University has made available $100,000 for funded projects initiatives each year. This includes seed money for small research and scholarly activity grants and student travel to present their scholarly work at conferences. Provision of research resources have been adequate to support the needs of the faculty, staff, and students, including multi-year support for projects, as not all funds were expensed at the end of each fiscal year. Faculty and Staff Research Travel Awards In 2024-2025, the Center for Excellence in Teaching and Learning (CETL) awarded travel grants for faculty and staff including attendance and registration reimbursement to an assortment of venues, including the United States Distance Learning Association, the Teaching Professor Conference, International Research and Philosophy Symposium, and the Association of Chiropractic Colleges' Research Agenda Conference. Student Research Scholarships Under the CETL Research programs, awards and tuition-applied scholarships were granted to multiple students over the course of 2024-2025. In the spring of 2025, research scholarship oversight transitioned to the Complimentary Healthcare Advanced Research and Leadership Institute (CHARLI). Complementary Healthcare Advanced Research and Leadership Institute (CHARLI) Launched in the spring of 2025, the focus of CHARLI is to enhance the human experience and advance whole-person health perspectives through research and leadership training and initiatives, community dialogue, and infrastructure support. The institute aims to empower individuals within the Life University community with the skills and resources necessary to conduct rigorous scientific investigation and serve as community advocates for complementary care perspectives. Center for Chiropractic Research (CCR) In 2024-2025 the CCR has been engaged in numerous studies in various stages of the research process, worked with a team of students and collaborated with academic and private institutions such as the University of Georgia, Harvard University, the New Zealand Centre for Chiropractic Research, and ChiroHD software. In support of the mission to conduct brain-body neuroplasticity research of clinical relevance to the patients and profession of chiropractic, the CCR is working to develop the Well-being and Health Expression Evaluation List - the WHEEL. The WHEEL is a set of simple outcomes and assessments easily deployed in a clinical setting that chiropractors can use to show patients the changes in their health over time. Additionally, basic science research investigating each outcome and assessment is being done in order to gain an understanding of the mechanism of action leading to potential changes following chiropractic care. The ideal is to provide resources for chiropractors that will allow them to not only show their patients that their health has changed but also explain how chiropractic works with their brain and body to bring about the change. These projects included the study "Psychoneuroimmunology as a framework for studying the effects of chiropractic care in adults with obesity: a single-arm pilot trial," which was funded through a grant from the Australian Spinal Research Foundation. The study "Feasibility and Usability of a Virtual Patient-Driven Chiropractic Portal" is a practice-based research example. The Center for Chiropractic Research also engages student volunteers, scholarship students, and work study students. Students who work with the CCR provide valuable support for research projects by assisting with literature searches, working with equipment, running protocols, and analyzing data. These students get an in-depth opportunity to learn how to navigate searching and understanding the various components of scientific articles. They get hands-on experience training on the research equipment and have the opportunity to learn research study protocols and provide assistance with data collection. Students also learn the intricate processes for data organization and data analysis. In addition to helping in the lab, many students volunteer to be participants in clinical studies that are led by Life University student researchers, faculty, and staff. |
| Form 990, Part III, Line 4 LINE 4A - PROGRAM SERVICE DESCRIPTION | College of Chiropractic The Mission of the College of Chiropractic is to educate, mentor and graduate contemporary and compassionate Doctor of Chiropractic, based on a model of Vertebral Subluxation. The College establishes an environment demonstrating the expression of the University core values; to embody Vitalism, nurture the standard to live an exceptional life of Integrity and be of service to the world. Delivering Chiropractic Education - Curriculum Revision Began in Fall Quarter, 2024 The college has engaged in a thorough review of the curriculum beginning in 2020 consistent with best practices in higher education. The curriculum revision began in the fall quarter, 2024. The curriculum includes more online course options, fewer contact hours with more student engagement activities in laboratory and a clinical immersion experience. The courses sequencing, student outcomes, weekly topics, course descriptions, learning activities and course assessments are being created and processed through the college registrar and faculty committees. The course themes of the philosophy of chiropractic, business instruction, technique and research have been revised for the most up to date instruction for the success of graduates in the clinic and in their future practice. The faculty are supported through the Center for Excellence in Teaching and Learning (CETL), the students will be supported through university advisement and the Academic Learning Center. In the academic support department, the academic support departments have reinforced remote laboratory content through in-person sessions with faculty and supplemental instruction. The department also provides peer tutoring assistance for students in need of additional support which has been popular and effective. College of Chiropractic Clinic System The mission of the Life University Clinic System is to improve the health and wellbeing of people in the communities we serve by providing chiropractic care and other health services, centered on the Vertebral Subluxation Complex. We will maintain excellence in the educational standards of our teaching clinics and encourage all constituents of our clinics to actively participate in their own health and wellness care, and to actively participate in health and wellness programs that reach out to others in our communities. Clinical operations incorporate a variety of chiropractic services provided to the general public inclusive of complementary services provided to a range of special populations. The clinic system is composed of several types of clinical experiences. The clinical education and patient care delivery are stratified into three levels. The educational goals and objectives are clearly spelled out for each level, and assessment tools developed to ensure that appropriate competencies are measured, and outcomes utilized to improve the clinical program. Level I Experience: The Level I clinic experience includes quarters one and five through eight and is where basic competencies are developing in an environment where there is close faculty supervision and mentorship. The majority of patients being cared for at Level I clinic are not expected to present with complex case presentations. Level II Experience: The Level II clinic experience includes quarters nine through twelve. Students continue to develop competency and critical thinking skills and focus on developing competency in patient management. Although competency development continues, the student now has access to a larger volume and variety of patients with a range of conditions. Level II Clinic: The Center for Health and Optimum Performance provides health care services to the public in a fee-for-service environment. Level III Experiences: Level III clinic encompasses the final quarters of the clinical education program. In Level III the student experiences integration into broader health care environments. These experiences are provided through a variety of programs; these programs may include field doctor's office experiences, international satellite clinics, and/or sporting events. All off campus clinical education experiences take place at sites that have agreements and/or signed contracts with the University. Level III Clinics: There are currently two programs operating under the Level III programs; Extension faculty operate their own field practice and are in both domestic and international locations. Clinic Program Activities LIFE University administration continues to improve the restructured system to include a Director of Clinics managing patient care activities, patient safety, and provider supervision and management. The Director of Clinical Education serves as staff supervisor. The Director of Clinics manages the Functional Kinesiology and Radiology Departments, and durable goods and supplement sales. The Senior Clinic Office Manager assists in supervising and managing support staff operations, budget, reporting, business operations, and payer relations. The Director of Quality Assurance and Quality Improvement serves to manage the Ambu-qual system of patient care and clinic compliance, internal record monitoring program, and serves as the HIPAA Privacy Officer. The Director of Clinics works with the university marketing department and is in charge of clinic branding, advertising, and promotion efforts. The PEAK (Externship) Program Director manages the Level III program. The Dean of the College of Chiropractic supervises all directors and clinic operations. |
| Form 990, Part III, Line 4 LINES 4B, 4C, & 4D - PROGRAM SERVICE DESCRIPTION | College of Graduate and Undergraduate Studies The Mission of the Life University College of Graduate and Undergraduate Studies is to empower students to achieve successful careers and meaningful lives, based on a vitalistic philosophy that promotes optimum performance and transformational leadership, to produce a positive impact in a dynamic world. The College of Graduate and Undergraduate Studies utilizes a standardized degree plan for all bachelor's degrees (180 quarter credit hours) across all programs to include general education core, foundation to major courses, major courses, and minor/elective courses. The College continues to work on increasing retention and graduation rates through targeted academic programs and services. For example, the College implemented several programs to increase the connection with students to prepare them for the workforce or further the educational journey to professional or graduate programs. This year, many partnerships with businesses and industry have been credited with facilitating this program and serving on advisory boards and internship opportunities. The Social Science Division continues to receive funding from the Laughing Gull and Sunshine Lady organizations for the continued work with the Chillon Project working with the prison population. It has also been chosen as a sub-recipient of a federal grant to the G.A.C.H.E.P. as part of the Federal Bureau of Justice Administration's Second Chance Act. Funds from this grant will launch the initiative "Expanding Pathways from Incarceration to Higher Education". The pathways program will provide on-ramps to college along with post-release reentry support to students who are incarcerated at prisons across the state. LU will partner with Georgia State University, and Common Good Atlanta to provide enrichment, transitional, and general education courses for students at four facilities. GACHEP staff will provide directed guidance to these students as they transition to enrolling in college, whether they continue their studies inside or outside of the prison. This program also sponsored "Restore HER's D.A.T.A is Life" Conference. The Conference focused on research led by women with lived experience of incarceration and promoted transparency and accountability in this arena. Online Education operates as a part of the College of Graduate and Undergraduate Studies and seeks to provide a high-quality global online educational experience, based on a vitalistic philosophy, that maximizes each student's innate potential to pursue their goals and assume leadership roles in the workplace by applying integrity and principles of lasting purpose. Center for Excellence in Teaching and Learning The Center for Excellence in Teaching and Learning (CETL) promotes excellence in teaching and learning at Life University by providing faculty and staff with resources, support, and professional enrichment opportunities to enhance instructional practices, integrate educational technologies, and pursue scholarly activities. CETL staff continued to oversee management and planning for the institution's research support programs, including Funded Projects, RISE Scholarships, Student Travel Awards, and Research and Scholarly Activity Awards. Center staff also provided support to the IRB Committee and its chair. The Director of the CETL continued to oversee implementation of the institution's Quality Enhancement Plan, Enhance, Engage, Excel: Changing the Retention Paradigm at Life University. This plan seeks to engage students in co-curricular and academic resources to increase retention and completion rates. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 1,352,736 including grants of $ 74,250)(Revenue $ 0) RESEARCH |
| Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION | DETERMINING COMPENSATION THE INDEPENDENT BOARD MEMBERS REVIEW AND APPROVE EXECUTIVE COMPENSATION MATTERS. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | REVIEW OF FORM 990 THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF TRUSTEES IS PROVIDED A COPY OF FORM 990, PRIOR TO FILING, FOR ITS REVIEW AND APPROVAL. THE FULL BOARD OF TRUSTEES IS PROVIDED A COPY AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | MONITORING CONFLICTS OF INTEREST POLICY AS PART OF THE ORGANIZATION'S INTERNAL CONTROL PROCEDURES, DISCUSSIONS WITH ALL OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE MADE TO MONITOR AND ENFORCE COMPLIANCE. |
| Form 990, Part VI, Line 19 Required documents available to the public | DOCUMENTS AVAILABLE TO THE PUBLIC DOCUMENTS THAT ARE REQUIRED BY LAW TO BE MADE AVAILABLE TO THE PUBLIC ARE AVAILABLE VIA GUIDESTAR.ORG. ALL OTHER GOVERNING AND CONFLICTS OF INTEREST DOCUMENTS ARE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE ACCELERATOR HOLDINGS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1269 BARCLAY CIRCLE SE | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 831896074 | EIN |
| Primary Activities | HEALTHCARE | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corporation | EntityTypeTxt |
| Share Of Total Income | $0 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $0 | ShareOfEOYAssetsAmt |
| Ownership | 1 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |