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0.0 X 0 0 0 Stuart Katzen Trustee 2.0 0.0 X 0 0 0 William Cullen Trustee 2.0 0.0 X 0 0 0 Cedric Gaddy Chief Financial Officer 40.0 0.0 X 143694 0 15989 Gilles Lamarche VP of University Advancement 40.0 0.0 X 247000 0 22157 Jana Holwick Provost/CAO 40.0 0.0 X 264000 0 16926 John Downes VP Global Initiatives 40.0 0.0 X 166336 0 20691 Marc Schneider VP of Operations 40.0 0.0 X 171354 0 3747 Robert Scott President 40.0 0.0 X 460020 0 35066 William Jarr Executive VP of Finance 40.0 0.0 X 301400 0 6392 Bernadette Lavender Associate Dean 40.0 0.0 X 142884 0 17660 Leslie King Associate VP of Academic Affairs 40.0 0.0 X 165880 0 3547 Mary Faust Professor 40.0 0.0 X 152161 0 3310 Michael Clusserath Dean of College of Chiropractic 40.0 0.0 X 155295 0 3400 Robert Fox Professor 40.0 0.0 X 153277 0 20546 2523301 0 169431 55 false true false Chartwells PO Box 50196 Los Angeles CA 900740916 Cafe Management 2724151 Virtual Mindset Inc 1266 West Paces Ferry Road Atlanta GA 30327 IT Consultant 1725192 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143300735 80730931 62569804 1931134 1812918 118216 50562597 42808857 7753740 16637777 14792606 1845171 75729251 Closely-held equity interests Financial derivatives INVESTMENTS 9978206 F MONEY MARKET FUNDS 10803363 F 20781569 Federal Income Taxes OPERATING LEASE LIABILITIES 962011 OTHER LIABILITIES 1238900 2200911 X 81244043 737612 0 737612 80506431 8606991 8606991 89113422 81859707 0 0 81859707 8606991 8606991 90466698 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 true true true true true true true false false false false false false false false true false true 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. false Central America and the Caribbean 0 1 Program Services CLINIC DEVELOPMENT 130192 East Asia and the Pacific 0 2 Program Services OPERATIONS 187971 0 3 0 0 0 3 318163 0 318163 false false false false false false 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. Golf Scramble 29689 29689 8543 4410 859 50th Gala 70000 70000 0 99689 99689 8543 4410 859 13812 85877 true TUITION DISCOUNTS 881 8606991 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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. X X true true X X X X X X false false false false false false false false false Robert Scott President 418200 0 0 0 41820 0 8493 0 26573 0 495086 0 0 0 William Jarr Executive VP of Finance 274000 0 0 0 27400 0 6028 0 364 0 307792 0 0 0 Jana Holwick Provost/CAO 240000 0 0 0 24000 0 5280 0 11646 0 280926 0 0 0 Gilles Lamarche VP of University Advancement 247000 0 0 0 0 0 4750 0 17407 0 269157 0 0 0 John Downes VP Global Initiatives 164500 0 0 0 1836 0 3327 0 17364 0 187027 0 0 0 Marc Schneider VP of Operations 155776 0 0 0 15578 0 3427 0 320 0 175101 0 0 0 Cedric Gaddy Chief Financial Officer 130631 0 0 0 13063 0 308 0 15681 0 159683 0 0 0 Robert Fox Professor 133749 0 0 0 19528 0 2674 0 17872 0 173823 0 0 0 Leslie King Associate VP of Academic Affairs 163200 0 0 0 2680 0 3264 0 283 0 169427 0 0 0 Bernadette Lavender Associate Dean 119316 0 0 0 23568 0 2774 0 14886 0 160544 0 0 0 Mary Faust Professor 140227 0 0 0 11934 0 3043 0 267 0 155471 0 0 0 Michael Clusserath Dean of College of Chiropractic 155295 0 0 0 0 0 3106 0 294 0 158695 0 0 0 Schedule J, Part I, Line 1a Travel for companions PER THE TERMS OF HIS EMPLOYMENT AGREEMENT, THE PRESIDENT IS AFFORDED THE BENEFITS AS INDICATED ON LINE 1A. A DEVELOPMENT AUTHORITY OF THE CITY OF MARIETTA 581871019 567656EB5 2017-07-13 91932123 UNIVERSITY FACILITY & REFUNDING false false false A 91932123 9129671 54463879 1796439 788333 28753800 2018 false true true true A false false false false false false 0 0 0.0 false false 0 false false A false false false true false false 0 false false false 0 false false false A false Schedule K, Part IV, Line 2c COLUMN A Issuer name: DEVELOPMENT AUTHORITY OF THE CITY OF MARIETTA The calculation for computing no rebate due was performed on 04/08/2024 X Chiropractic Equipment, Software, etc. 5 33840 Market value false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Chiropractic Equipment, Software, etc. - NUMBER OF CONTRIBUTIONS 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. LIFE ACCELERATOR HOLDINGS INC 1269 BARCLAY CIRCLE SE MARIETTA GA 30060 831896074 HEALTHCARE GA LIFE UNIVERSITY C Corporation 0 0 1 true false false false false false false false false false false false false false false false false false false false