2026-05-12T14:56:23-05:00 2025-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-07-01 871959412 ROWAN GLOBAL INC ROWA 8562564000 201 MULLICA HILL ROAD GLASSBORO NJ 08028 JOSEPH F SCULLY JR TREASURER 8562564127 2026-05-12 1 1 EVA MRUK P00543254 9143818900 2026-05-12 2024 2025-03-06 01:10:19Z JOSEPH F SCULLY JR 201 MULLICA HILL ROAD GLASSBORO NJ 08028 3232706 0 X N/A X 2021 DE TO PROVIDE PLANNING AND STRATEGIC MANAGEMENT FOR THE INSTITUTIONAL OUTREACH OF ROWAN UNIVERSITY. 4 0 0 4 0 0 0 0 0 0 146758 62490 0 3170216 146758 3232706 0 0 0 0 0 0 0 0 0 1260944 173865 1260944 173865 -1114186 3058841 3744715 3840 5777017 3840 -2032302 0 X TO PROVIDE STRATEGIC COORDINATION AND MANAGEMENT OF ROWAN UNIVERSITY'S EXPANSION OF EDUCATIONAL SERVICES TO NON-TRADITIONAL STUDENTS, INCLUDING ADULT LEARNERS, AND OTHER INDIVIDUALS, GROUPS, AND ORGANIZATION, USING INNOVATIVE STRUCTURES, METHODOLOGIES, TECHNOLOGY, AND PROTOCOLS. 0 1 31779 0 0 THE ORGANIZATION DID NOT CONDUCT ACTIVE PROGRAMMATIC ACTIVITIES DURING THE TAX YEAR. THE BOARD OF DIRECTORS ACTIVELY EXPLORED NEW STRATEGIC OPPORTUNITIES, PARTNERSHIPS, AND FUNDING AVENUES TO SUPPORT THE ORGANIZATION'S FUTURE OPERATIONS. ADMINISTRATIVE EFFORTS FOCUSED ON COMPLIANCE, CORPORATE GOVERNANCE, AND MAINTAINING TAX EXEMPT STATUS. 31779 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 0 0 1 0 0 1 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 X JOSEPH F SCULLY JR 8562564127 201 MULLICA HILL ROAD GLASSBORO NJ 08028 JOSEPH F SCULLY JR TREASURER 1.00 41.00 X X 0 394792 39819 RONALD JOSEPH TALLARIDA CHAIRPERSON 1.00 40.00 X X 0 314707 14000 JOHN JEFFREY HAND DIRECTOR 1.00 40.00 X 0 326815 27203 MELISSA WHEATCROFT DIRECTOR 1.00 40.00 X 0 305240 14000 HORACIO SOSA PRESIDENT & CEO THRU SEPT 2024 5.00 40.00 X 0 298184 40273 0 1639738 135295 0 0 1 0 0 62490 62490 GAIN ON EXTINGUISHMENT OF DEBT 900099 3170216 3170216 3170216 3232706 0 0 3232706 6166 6166 9510 9510 5507 5507 181 181 31779 31779 22 22 91023 91023 29677 29677 173865 31779 142086 0 2621683 0 2315 0 1111475 0 9242 3840 3744715 3840 1191820 0 4585197 3840 5777017 3840 X -2032302 0 -2032302 0 3744715 3840 X 3058841 -982934 -43605 X X 0 1 X 0 0 X X X 1 ROWAN UNIVERSITY 222764819 6 1 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 2: THE SUPPORTED ORGANIZATION, ROWAN UNIVERSITY, IS PART OF THE NEW JERSEY STATE UNIVERSITY SYSTEM AND IS THEREFORE A GOVERNMENTAL UNIT NOT REQUIRED TO HAVE AN IRS DETERMINATION OF EXEMPT STATUS UNDER SECTION 509(A)(1) OR SECTION 509(A)(2). 0 INTEREST RECEIVABLE 3840 3840 LOAN PAYABLE - ROWAN UNIVERSITY 3840 3840 0 0 0 0 0 0 0 0 0 JOSEPH F SCULLY JR TREASURER 0 340863 0 0 0 53929 0 14000 0 25819 0 434611 0 0 JOHN JEFFREY HAND DIRECTOR 0 299229 0 10000 0 17586 0 14000 0 13203 0 354018 0 0 HORACIO SOSA PRESIDENT & CEO THRU SEPT 2024 0 274978 0 0 0 23206 0 14000 0 26273 0 338457 0 0 RONALD JOSEPH TALLARIDA CHAIRPERSON 0 292427 0 0 0 22280 0 14000 0 0 0 328707 0 0 MELISSA WHEATCROFT DIRECTOR 0 302469 0 0 0 2771 0 14000 0 0 0 319240 0 0 PART I, LINE 3 THE ORGANIZATION'S PRESIDENT, DR. HORACIO A. SOSA, THRU SEPTEMBER 2024 WAS COMPENSATED BY A RELATED ORGANIZATION, ROWAN UNIVERSITY. HIS COMPENSATION WAS DETERMINED THROUGH ROWAN UNIVERSITY'S SALARY REVIEW PROCESS, WHICH INCLUDES A REVIEW BY THE UNIVERSITY'S CHIEF HUMAN RESOURCE OFFICER, CHIEF FINANCIAL OFFICER AND THE PRESIDENT OF THE UNIVERSITY. THIS REVIEW INCLUDED THE USE OF COMPARABILITY DATA FOR BOTH INTERNAL AND EXTERNAL COMPENSATION EQUITY. FORM 990, PART III, LINE 3 THE ORGANIZATION ASSUMED FULL CONTROL OF A PREVIOUSLY HELD JOINT VENTURE AND SUBSEQUENTLY DISCONTINUED ITS OPERATIONS. THIS ACTION WAS TAKEN AS PART OF A STRATEGIC EVALUATION OF THE ORGANIZATION'S PROGRAMS AND ACTIVITIES. AS A RESULT, THE JOINT VENTURE STRUCTURE WAS DISSOLVED, AND THE RELATED ACTIVITIES WERE TERMINATED UNDER THE ORGANIZATION'S DIRECTION. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS A BUSINESS OPERATING AGREEMENT WITH ROWAN UNIVERSITY FOR THE UNIVERSITY TO PROVIDE ACCOUNTING SERVICES, HUMAN RESOURCES SERVICES, AND OTHER SERVICES. THE ORGANIZATION HAS ALSO DELEGATED THE RESPONSIBILITY FOR THE OVERSIGHT OF THE CONSOLIDATED AUDIT AND TAX FILINGS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT TO ROWAN UNIVERSITY. FORM 990, PART VI, SECTION A, LINE 6 ROWAN UNIVERSITY IS THE SOLE MEMBER OF ROWAN GLOBAL, INC. FORM 990, PART VI, SECTION A, LINE 7A THE ROWAN UNIVERSITY BOARD OF TRUSTEES APPOINTS ALL DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS ARE RESERVED TO AND SUBJECT TO THE APPROVAL OF THE ROWAN UNIVERSITY BOARD OF TRUSTEES. THESE INCLUDE THE REMOVAL OF A DIRECTOR OR OFFICER, THE APPROVAL OF BUDGETS, AND AMENDMENTS TO THE BYLAWS OR CERTIFICATE OF INCORPORATION. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE CURRENTLY NO COMMITTEES THAT ARE MADE UP OF BOARD MEMBERS. THE FULL BOARD OF DIRECTORS OVERSEES ALL AREAS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS DELEGATED THE RESPONSIBILITY FOR THE ORGANIZATION'S FORM 990 TO THE ROWAN UNIVERSITY DIVISION OF FINANCE. THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE ACCOUNTING SERVICES STAFF WITHIN THE ROWAN UNIVERSITY DIVISION OF FINANCE. A COPY OF THE FORM 990 IS PROVIDED TO THE TREASURER FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ROWAN GLOBAL INC. (RGI) CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IS MONITORED AND ENFORCED ANNUALLY. THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS AND OFFICERS. EACH RGI DIRECTOR AND OFFICER MUST ANNUALLY SUBMIT A DISCLOSURE STATEMENT TO THE BOARD OF DIRECTORS, TO THE BEST OF HIS/HER KNOWLEDGE BUT WITHOUT DUTY TO INVESTIGATE, ALL ORGANIZATIONS WITH WHICH HE OR SHE IS AFFILIATED AND DESCRIBING THE NATURE OF THE AFFILIATION. IN THE EVENT THERE IS ANY MATERIAL CHANGE IN THE INFORMATION CONTAINED IN THE DISCLOSURE STATEMENT, THE PERSON WHO SUBMITTED IT MUST PROMPTLY SUBMIT WRITTEN NOTIFICATION OF THE CHANGE. THE INTERESTED PERSON MUST NOT VOTE ON THE MATTER IN QUESTION AND MUST NOT BE PRESENT AT THE TIME OF THE VOTE. THE DECISION OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS IN JOINT VENTURE INVESTMENT -43,605. FORM 990, PART XII, LINE 2C: THE FILING ORGANIZATION'S RELATED ORGANIZATION, ROWAN UNIVERSITY, HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE CONSOLIDATED AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 990, PART XI, LINE 9, PRIOR PERIOD ADJUSTMENT: AS OF JULY 1, 2025, ROWAN EDUCATION SERVICES, LLC (RES) BECAME A DISREGARDED ENTITY OF THE ORGANIZATION. AS A RESULT, THERE IS A PRIOR PERIOD ADJUSTMENT OF (982,934) TO REFLECT THE INCLUSION OF RES IN THE FORM 990 AS OF THE BEGINNING OF FISCAL YEAR 2025. ROWAN EDUCATION SERVICES LLC 201 MULLICA HILL ROAD GLASSBORO NJ 08028 884274332 PLANNING AND STRATEGIC MANAGEMENT/INACTIVE NJ 0 0 ROWAN GLOBAL INC ROWAN UNIVERSITY 201 MULLICA HILL ROAD GLASSBORO NJ 08028 222764819 HIGHER EDUCATION NJ N/A 0 ROWAN UNIVERSITY FOUNDATION 201 MULLICA HILL ROAD GLASSBORO NJ 08028 222482802 UNIVERSITY FUNDRAISING NJ 501(C)(3) LINE 7 ROWAN UNIVERSITY 0 SOUTH JERSEY TECHNOLOGY PARK AT ROWAN UNIVERSITY INC 201 MULLICA HILL ROAD GLASSBORO NJ 08028 050526470 RESEARCH AND INNOVATION NJ 501(C)(3) LINE 12A, I ROWAN UNIVERSITY 0 ROWAN EDUCATIONAL ATTRACTIONS INC 201 MULLICA HILL ROAD GLASSBORO NJ 08028 710870602 MANAGING UNIVERSITY EDUCATIONAL ATTRACTIONS NJ 501(C)(3) LINE 12A, I ROWAN UNIVERSITY 0 ROWAN EDUCATION MANAGEMENT SERVICES 201 MULLICA HILL STREET GLASSBORO NJ 08028 921011104 PLANNING AND STRATEGIC MANAGEMENT/INACTIVE DE ROWAN GLOBAL INC C 1.00000 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0