2026-05-13T18:09:57-05:00 2025-06-30 135565207 KPMG LLP TWO MANHATTAN WEST 375 9TH AVENUE NEW YORK NY 10001 990 2024-07-01 132676570 TOURO UNIVERSITY TOUR 6465656000 202 WEST 43RD STREET NEW YORK NY 10036 BENJAMIN LOWENTHAL VP AND CFO 6465656000 2026-05-13 1 0 EVAN W SEEKAMP P01907071 2127589700 2024 2025-03-06 01:10:19Z MELVIN NESS 202 WEST 43RD STREET NEW YORK NY 10036 525949302 0 X WWW.TOURO.EDU X 1970 NY TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER AND PROFESSIONAL EDUCATION. 26 17 3722 350 0 0 12086888 16157053 342128387 390265736 4237262 5308840 24204373 84097684 382656910 495829313 34855892 39487785 0 0 214664060 239370779 0 0 6823478 144028570 157431258 393548522 436289822 -10891612 59539491 867124817 966577261 595373127 624409840 271751690 342167421 X THE UNIVERSITY'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER AND PROFESSIONAL EDUCATION. (SEE SCHEDULE O) 0 0 394991159 39487785 416573581 ACADEMIC SUPPORT: TOURO UNIVERSITY PROVIDED EDUCATION, PRIMARILY IN THE NEW YORK CITY METROPOLITAN AREA, TO APPROXIMATELY 13,000 UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS DURING THE FISCAL YEAR IN VARIOUS FIELDS OF STUDY, INCLUDING LAW, MEDICINE, DENTISTRY AND OTHER HEALTHCARE FIELDS, GRANTING THE FOLLOWING ACADEMIC DEGREES: UNDERGRADUATE (1,433); GRADUATE (1,724); FIRST PROFESSIONAL (651). 394991159 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 0 1 1 1 1 1 1 0 1 0 0 1 1 1 1 0 0 0 0 0 1 1 1 1 1 0 0 0 0 1 1 1 1 0 0 1 819 0 1 3722 1 0 1 GM IS 0 0 0 1 1 0 0 0 0 0 0 X 26 17 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X STUART LIPPMAN CONTROLLER 6465656026 202 WEST 43RD STREET NEW YORK NY 10036 ALAN KADISH PRESIDENT, CEO AND TRUSTEE 18.80 16.20 X X 1112164 0 249801 RABBI MENACHEM GENACK TRUSTEE AND FACULTY 31.00 4.00 X 58994 58994 153 RABBI DANIEL LANDER TRUSTEE AND CHANCELLOR 3.00 32.00 X X 136272 172863 214156 ZVI RYZMAN CHAIR OF THE BOARD OF TRUSTEES 2.80 2.20 X 0 0 0 ABRAHAM BIDERMAN TRUSTEE 0.70 0.30 X 0 0 0 SHMUEL BRAUN TRUSTEE 0.70 0.30 X 0 0 0 BEN CHOUAKE TRUSTEE 0.20 0.80 X 0 0 0 ALLEN FAGIN TRUSTEE 0.70 0.30 X 0 0 0 HOWARD FRIEDMAN TRUSTEE 0.70 0.30 X 0 0 0 ZAHAVA FRIEDMAN TRUSTEE 0.70 0.30 X 0 0 0 GILLES GADE TRUSTEE 0.70 0.30 X 0 0 0 SOLOMON GOLDFINGER TRUSTEE 0.70 0.30 X 0 0 0 DEBRA HARTMAN TRUSTEE 0.60 0.40 X 0 0 0 ABRAHAM GUTNICKI TRUSTEE 0.80 0.20 X 0 0 0 JUDY HASTEN KAYE TRUSTEE 0.70 0.30 X 0 0 0 DAVID LICHTENSTEIN TRUSTEE 0.60 0.40 X 0 0 0 MARTIN OLINER TRUSTEE 0.30 0.70 X 0 0 0 LAWRENCE PLATT TRUSTEE 0.70 0.30 X 0 0 0 MARGARET RETTER TRUSTEE 0.70 0.30 X 0 0 0 STEPHEN ROSENBERG TRUSTEE 0.60 0.40 X 0 0 0 ISRAEL SENDROVIC TRUSTEE 0.70 0.30 X 0 0 0 GARY TORGOW TRUSTEE 0.70 0.30 X 0 0 0 JACK WEINREB TRUSTEE 0.70 0.30 X 0 0 0 BRIAN LEVINSON TRUSTEE 0.70 0.30 X 0 0 0 RABBI SHABSAI WOLFE TRUSTEE 0.70 0.30 X 0 0 0 STEVEN ZULLER TRUSTEE 0.70 0.30 X 0 0 0 PATRICIA SALKIN PROVOST AND SVP ACADEMIC AFFAIRS 30.50 4.50 X 513934 0 114985 JEFFREY ROSENGARTEN SENIOR VP OF OPER. & ADMIN. 29.00 6.00 X 427376 0 17898 MICHAEL NEWMAN SECRETARY, SR. VP AND GEN COUNSEL 18.90 11.00 X 381758 0 41970 MELVIN NESS SENIOR VP, CFO 25.90 9.10 X 490503 0 17773 MOSHE KRUPKA EXECUTIVE VP 18.00 17.00 X 376987 0 143157 SALOMON AMAR SR VP FOR RESEARCH AFFAIRS 19.00 16.00 X 394038 212970 115083 ELENA LANGAN DEAN, LAW SCHOOL 34.50 0.50 X 350974 0 29880 KENNETH STEIER EXECUTIVE DEAN, PROFESSOR 35.00 0.00 X 528065 0 54700 RONNIE MYERS DEAN, DENTAL SCHOOL 35.00 0.00 X 383325 0 37139 HENRY COHEN DEAN, PHARMACY 35.00 0.00 X 256484 0 51129 STEVEN LORENZET DEAN, SCHOOL OF HEALTH SCIENCES 35.00 0.00 X 230409 0 49514 ELIZABETH A PALMAROZZI DEAN, TOURO COL. OSTEO. MED. MONTANA 35.00 0.00 X 427026 0 10591 JOSEPH TOMMASINO VP OF PA PROGRAMS 35.00 0.00 X 304798 0 7059 JUDAH WEINBERGER VP OF COLLABORATIVE MEDICNE 35.00 0.00 X 338974 0 12172 MARIAN STOLTZ-LOIKE VP AND DEAN LCW 35.00 0.00 X 332991 0 29956 MATTHEW BONILLA VP OF STUDENT SERVICES 21.00 14.00 X 333033 0 47831 7378105 444827 1244947 468 0 1 0 EXCEL GUARD CORP 505 8TH AVENUE 17 FLOOR NEW YORK NY 10018 SECURITY SERVICES 4758713 GOOGLE INC DEPT 33654 SAN FRANCISCO CA 94139 ADVERTISING 1844418 KPMG LLP PO BOX 120511 DALLAS TX 753120511 CONSULTANT PROFESSIONAL SERVICES 1469554 DAA CONSTRUCTION 30 GARTH ROAD SCARSDALE NY 10583 GENERAL CONSTRUCTION 1330858 OUTFRONT MEDIA INC PO BOX 33074 NEWARK NJ 071880074 ADVERTISING 1299516 57 X 1064004 6381694 8711355 16157053 STUDENT TUITION/FEES 611600 378238343 378238343 FACULTY PRACTICE 611600 7702183 7702183 DORM FEES 611600 3929255 3929255 CAFETERIA INCOME 611600 395955 395955 390265736 4832999 4832999 30265840 29789999 475841 475841 475841 326829 1064004 329990 -3161 -3161 INHERENT CONTRIBUTIONS 900099 57793000 57793000 ACADEMIC SUPPORT 900099 23386989 23386989 SPECIAL COURSE INCOME 900099 483083 483083 2437773 2437773 84100845 495829313 416573581 0 63098679 5550000 5550000 31205505 31205505 2732280 2732280 5638063 1911515 3090780 635768 716869 639249 64354 13266 183717690 166678896 14131075 2907719 5537655 4930407 503624 103624 31023143 27621210 2821409 580524 12737359 11340607 1158403 238349 3033111 2700507 275847 56757 1046766 1046766 179500 159816 16325 3359 304274 270908 27672 5694 5530381 4923931 502962 103488 7679726 6837584 698435 143707 3215258 2597121 557971 60166 13575866 12087165 1234661 254040 57898775 51549718 5265621 1083436 2779074 2474326 252744 52004 294692 262377 26801 5514 18130150 16142036 1648852 339262 2534089 2256207 230463 47419 EDUCATIONAL PROGRAMS 23315054 23315054 STUDENT ACTIVITIES 6151757 6151757 DUES, SUBSCRIPT. & MEMB 1287753 1146541 117115 24097 BAD DEBT EXPENSE 1241445 1241445 9233587 8264997 803305 165285 436289822 394991159 34475185 6823478 22586780 50084958 11208339 10970867 13399997 16521246 58427 58427 22696218 5775136 7533850 7475370 573474173 218478417 316746815 354995756 147545434 170872591 838000 838000 3200000 3835833 321310957 345149077 867124817 966577261 48830784 45976104 44436528 47831797 200202825 197603111 19541033 23232602 282361957 309766226 595373127 624409840 X 246111388 300610298 25640302 41557123 271751690 342167421 867124817 966577261 59539491 11010808 -134568 0 X 0 1 X 1 1 1 X 50314934 26128655 28949819 12086888 16157052 133637348 50314934 26128655 28949819 12086888 16157052 133637348 1996739 131640609 1078338 2014161 3702032 4898182 4832999 16525712 150163060 1757799495 0.87670 0.88340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 179500 0 0 179500 0 PART II-B, LINE 1, LOBBYING ACTIVITIES: OTHER ACTIVITIES THE UNIVERSITY HIRED LOBBYISTS TO ASSIST IN OBTAINING APPROVAL FROM FEDERAL, STATE AND CITY AGENCIES TO ENHANCE THE FACILITIES AND PROGRAMS OF THE UNIVERSITY. THE UNIVERSITY OR ITS REPRESENTATIVES MAY MEET WITH LEGISLATORS TO DISCUSS CERTAIN GRANTS. X 0 45120674 4175889 4348353 1034986 52609930 41659889 -4997 4233896 768114 45120674 36998666 2113128 2914863 366768 41659889 43308379 24169 -4749210 1584672 36998666 38618085 31647 6255979 1597332 43308379 0.81890 0.15350 0.02760 0 0 16701425 16701425 368885693 95691242 273194451 61003766 37788883 23214883 69069054 45584033 23485021 57814235 39414259 18399976 354995756 RIGHT OF USE ASSETS 268423836 DUE FROM/TO AFFILIATES, NET 70770916 DEPOSITS WITH BOND TRUSTEE 1316382 OTHER ASSETS 4160348 ARTWORK INVENTORY 477595 345149077 OPERATING LEASE LIABILITIES 304559241 TUITION ESCROW 4860312 STUDENT DEPOSITS 1575787 OTHER LIABILITIES 336476 ADJUSTMENT FOR GGBMH -1565590 309766226 X PART III, LINE 1A: COLLECTION OF ART AND RELIGIOUS OBJECTS A COLLECTION OF ART AND RELIGIOUS OBJECTS ACQUIRED SINCE INCEPTION THROUGH PURCHASES, CONTRIBUTIONS AND LONG TERM LOANS ARE INSURED FOR APPROXIMATELY $2,749,697 INCLUDING APPROXIMATELY $741,000 RELATED TO RELIGIOUS OBJECTS ON LOAN. RECORDS OF THE COST OF PURCHASED ITEMS OR OF THE FAIR VALUE AS OF THE DATE OF CONTRIBUTIONS ARE NOT AVAILABLE IN MANY INSTANCES, AND THE UNIVERSITY HAS DETERMINED THAT IT WOULD NOT BE PRACTICAL TO RETROACTIVELY CAPITALIZE ITS COLLECTION. PART III, LINE 4: RELIGIOUS ARTWORK TOURO MAINTAINS ARTWORK AT VARIOUS LOCATIONS. A PORTION OF THE ARTWORK REPRESENTS RELIGIOUS ARTIFACTS USED IN WEEKLY RELIGIOUS SERVICES. OTHER ARTWORK IS USED TO BEAUTIFY THE FACILITIES TO ENHANCE STUDENT AND FACULTY ACCEPTANCE OF THEIR SURROUNDINGS. PART V, LINE 4: ENDOWMENT FUNDS TO PROVIDE SCHOLARSHIPS AND GRANTS TO STUDENTS, TO ADD OR IMPROVE FACILITIES, TO FUND RESEARCH AND PROVIDE ADDITIONAL PROGRAM FUNDS. PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THE UNIVERSITY SUBSCRIBES TO A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS OF JUNE 30, 2025 AND 2024, THE UNIVERSITY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ANY SIGNIFICANT UNRELATED BUSINESS INCOME TAX LIABILITY, WHICH WOULD HAVE A MATERIAL IMPACT UPON ITS FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 BROCHURES AND CATALOGS DISTRIBUTED TO STUDENTS AND RECRUITMENT ADVERTISEMENTS IN JOURNALS AND NEWSPAPERS, AS WELL AS ON OWN WEBSITE, TV, INTERNET AND THE RADIO, CONTAIN STATEMENTS WITH RESPECT TO TOURO UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY. LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: FEDERAL AND STATE GRANTS,STUDENTS ATTENDING THE UNIVERSITY MAY ALSO BE ELIGIBLE FOR FEDERAL FINANCIAL AID INCLUDING STUDENT LOANS. ADDITIONALLY, THE UNIVERSITY RECEIVED GRANTS FROM THE GOVERNMENT FOR RESEARCH AND FACILITY IMPROVEMENTS. 1 EUROPE 1 18 PROGRAM SERVICES EDUCATION 2805730 MIDDLE EAST AND NORTH AFRICA 1 34 PROGRAM SERVICES EDUCATION 8743477 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 2 0 PROGRAM SERVICES EDUCATION 300587 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING EDUCATION 1951288 EUROPE 0 0 GRANTMAKING EDUCATION 780992 4 52 0 0 4 52 14582074 0 14582074 EUROPE EDUCATION 2680992 0 1 0 SCHOLARSHIPS MIDDLE EAST/NORTH AFRICA 72 51288 1 0 1 0 0 1 PART I, LINE 2: OPERATIONS REVIEW PERIODIC SITE VISITS BY UNIVERSITY ADMINISTRATORS AND FACULTY REVIEW LOCAL OPERATIONS. SIGNIFICANT OPERATIONS HAVE REVIEWS BY LOCAL INDEPENDENT AUDITORS. STUDENTS ARE AWARDED TUITION DISCOUNTS BASED ON VARIOUS CRITERIA. THE DISCOUNTS ARE CREDITED TO THE STUDENT'S ACCOUNTS. DENTAL DINNER 1057423 893475 163948 48244 55000 19595 37500 LAW SCHOOL DINNER 148129 105529 42600 49281 11940 10180 1 185281 65000 120281 20000 35000 4875 38375 1390833 1064004 326829 117525 101940 24470 86055 329990 -3161 1 HEBREW THEOLOGICAL COLLEGE (HTC) 7135 NORTH CARPENTER ROAD SKOKIE IL 60077 362167095 501(C)(3) 5500000 0 EDUCATION 1 SCHOLARSHIPS 5890 31205505 PART I, LINE 2: MONITORING GRANTS SINCE ITS INCEPTION, MANAGEMENT REVIEWS REQUESTS FOR GRANTS. THE UNIVERSITY MONITORS ALL REQUESTS FOR USE OF GRANT FUNDS AGAINST THE SUBMITTED BUDGETS FOR THE RESPECTIVE GRANTS. PRIOR TO SUBMISSION OF REQUESTS FOR REIMBURSEMENT, ADDITIONAL REVIEW OF EXPENDED FUNDS IS PERFORMED TO ENSURE COMPLIANCE WITH GRANT AND UNIVERSITY GUIDELINES. STUDENTS ARE AWARDED TUITION DISCOUNTS BASED ON VARIOUS CRITERIA. THE DISCOUNTS ARE CREDITED TO THE STUDENTS' ACCOUNTS. X X X X 0 1 X X X 0 1 0 0 0 0 0 0 0 ALAN KADISH PRESIDENT, CEO AND TRUSTEE 1066084 0 0 0 46080 0 72085 0 177716 0 1361965 0 0 0 SALOMON AMAR SR VP FOR RESEARCH AFFAIRS 392752 189970 0 0 1286 23000 10950 9001 95132 0 500120 221971 0 0 PATRICIA SALKIN PROVOST AND SVP ACADEMIC AFFAIRS 511954 0 0 0 1980 0 17250 0 97735 0 628919 0 0 0 KENNETH STEIER EXECUTIVE DEAN, PROFESSOR 523937 0 0 0 4128 0 17250 0 37450 0 582765 0 0 0 RABBI DANIEL LANDER TRUSTEE AND CHANCELLOR 120030 172863 0 0 16242 0 56713 0 157443 0 350428 172863 0 0 MOSHE KRUPKA EXECUTIVE VP 368599 0 0 0 8388 0 17250 0 125907 0 520144 0 0 0 MELVIN NESS SENIOR VP, CFO 481113 0 0 0 9390 0 17250 0 523 0 508276 0 0 0 JEFFREY ROSENGARTEN SENIOR VP OF OPER. & ADMIN. 415685 0 0 0 11691 0 17250 0 648 0 445274 0 0 0 ELIZABETH A PALMAROZZI DEAN, TOURO COL. OSTEO. MED. MONTANA 423216 0 0 0 3810 0 0 0 10591 0 437617 0 0 0 MICHAEL NEWMAN SECRETARY, SR. VP AND GEN COUNSEL 380468 0 0 0 1290 0 17250 0 24720 0 423728 0 0 0 RONNIE MYERS DEAN, DENTAL SCHOOL 379123 0 0 0 4202 0 17250 0 19889 0 420464 0 0 0 MATTHEW BONILLA VP OF STUDENT SERVICES 332583 0 0 0 450 0 17250 0 30581 0 380864 0 0 0 ELENA LANGAN DEAN, LAW SCHOOL 347164 0 0 0 3810 0 17250 0 12630 0 380854 0 0 0 MARIAN STOLTZ-LOIKE VP AND DEAN LCW 329283 0 0 0 3708 0 16732 0 13224 0 362947 0 0 0 JUDAH WEINBERGER VP OF COLLABORATIVE MEDICNE 336388 0 0 0 2586 0 11572 0 600 0 351146 0 0 0 JOSEPH TOMMASINO VP OF PA PROGRAMS 300998 0 0 0 3800 0 6319 0 740 0 311857 0 0 0 HENRY COHEN DEAN, PHARMACY 255194 0 0 0 1290 0 13684 0 37445 0 307613 0 0 0 STEVEN LORENZET DEAN, SCHOOL OF HEALTH SCIENCES 229785 0 0 0 624 0 12117 0 37397 0 279923 0 0 0 PART I, LINE 1A TRAVEL THE PRESIDENT AND SOME OF THE OFFICERS ARE PROVIDED WITH NONTAXABLE UPGRADED TRAVEL AND SPOUSAL TRAVEL ON CERTAIN TRIPS. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THE PRESIDENT AND PROVOST/SVP ACADEMIC AFFAIRS ARE PROVIDED A CORPORATE APARTMENT AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE UNIVERSITY. THE VALUE OF THE HOUSING BENEFIT FOR THE PRESIDENT AND PROVOST/SVP ACADEMIC AFFAIRS ARE INCLUDED AS A NONTAXABLE BENEFIT IN SCHEDULE J, PART II, COLUMN D. PERSONAL SERVICES THE PRESIDENT WAS PROVIDED WITH A CAR AND DRIVER FOR BUSINESS PURPOSES. THE VALUE OF THIS SERVICE IS INCLUDED AS A NONTAXABLE BENEFIT IN SCHEDULE J, PART II, COLUMN D. PART I, LINE 1B BOARD APPROVAL THE BENEFITS PROVIDED TO THE PRESIDENT ARE APPROVED BY THE BOARD. BENEFITS PROVIDED TO THE OFFICERS ARE APPROVED BY THE PRESIDENT. PART I, LINE 4B NONQUALIFIED DEFERRED COMPENSATION PLAN TOURO UNIVERSITY'S PRESIDENT PARTICIPATES IN A 457(F) DEFERRED COMPENSATION PLAN; AMOUNTS IN COLUMN (C) INCLUDE A DEFERRAL OF THE FOLLOWING AMOUNTS: ALAN KADISH - $54,835 RABBI DANIEL LANDER - $41,908 FORM 990, SCHEDULE J, PART II, COLUMN D NONTAXABLE BENEFITS NONTAXABLE BENEFITS, AS APPLICABLE, INCLUDE QUALIFIED TUITION REDUCTION, PARSONAGE ALLOWANCES AND QUALIFIED BENEFITS UNDER TOURO'S CAFETERIA PLAN. CERTAIN INDIVIDUALS ARE REQUIRED TO LIVE IN UNIVERSITY PROVIDED HOUSING AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE UNIVERSITY; AS SUCH THOSE HOUSING AMOUNTS ARE NONTAXABLE. A PUBLIC FINANCE AUTHORITY SERIES 2024C-1 273866124 000000000 2024-07-01 87268537 SEE PART VI 0 0 0 B DORMITORY AUTHORITY OF THE STATE OF NY SERIES 2013A (REISSUED) 146000293 000000000 2023-12-21 15128812 REISSUANCE OF SERIES 2013A BONDS 0 0 0 C PUBLIC FINANCE AUTHORITY SERIES 2022A 273866124 000000000 2022-07-28 57767150 SEE PART VI 0 0 0 D DORMITORY AUTHORITY OF THE STATE OF NY SERIES 2020A 146000293 000000000 2020-07-01 55610000 AQUIRE AND RENOVATE FACILITY 0 0 0 A 1148889 10289639 191063 10098575 1 0 1 1 B 1165437 15128812 15128812 1 0 1 1 C 367756 54974860 1837397 1071123 993188 49900732 1172419 2023 0 1 0 1 D 4235964 35348863 1951088 705000 30388035 2301839 2901 2020 0 0 0 1 A 0 0 0 1 1 0.00000 0.00000 0.00000 0 0 1 B 0 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 1 1 1 1 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 1 0 0 0 0 0 1 B 0 1 1 0 1 1 MANUFACTURERS AND TRADERS TRUST 14.900000000000 0 0 0 0 1 C 0 1 0 0 1 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 SUPPLEMENTAL INFORMATION: COLUMN A: PART II, LINE 1 - THE AMOUNT OF BONDS RETIRED REFLECTED ON THIS FORM REPRESENT THE BONDS REDEEMED AS OF THE END OF THE REPORTING PERIOD ATTRIBUTABLE TO TOURO UNIVERSITY. COLUMN A: PART I, (F) - THE PORTION OF THE BONDS OF WHICH THE BORROWER IS A BENEFICIARY WAS ISSUED TO REFUND A PRIOR ISSUE OF BONDS. COLUMN A: PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 REPRESENT THE PORTION OF THE BONDS, PLUS ANY INTEREST EARNINGS ON SUCH BOND PROCEEDS, OF WHICH THE BORROWER IS A BENEFICIARY. THUS, PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E). COLUMN A: PART II, LINE 15 - THE BONDS REFUNDED BY SERIES 2024C1 WERE ISSUED ON JUNE 24, 2014. COLUMN A: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN B: PART I(F) - THE BONDS ARE A REISSUANCE OF THE BORROWER'S SERIES 2013A BONDS. COLUMN B: PART II, LINE 13 - THE BONDS ARE REFUNDING BONDS AND NO PROCEEDS WERE USED TO FINANCE PROJECTS. THUS, A YEAR OF SUBSTANTIAL COMPLETION IS NOT APPLICABLE. COLUMN B: PART II, LINE 15 - THE REISSUED BONDS WERE ORIGINALLY ISSUED ON DECEMBER 18, 2013. COLUMN B: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN C: PART I, (F) - THE PORTION OF THE BONDS OF WHICH THE BORROWER IS A BENEFICIARY WAS ISSUED TO FINANCE THE ACQUISITION OF LAND AND CONSTRUCTION OF EDUCATIONAL FACILITIES ON THE BORROWER'S CAMPUS. THE REMAINING PORTION OF THE BONDS WAS ISSUED TO FINANCE THE REFUNDING OF A TAXABLE BOND ISSUE. COLUMN C: PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. COLUMN C: PART II, LINE 15 - THE TAXABLE BONDS REFUNDED BY THE SERIES 2022A WERE ISSUED ON JUNE 26, 2014. COLUMN C: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN D: PART I, (F) - THE PORTION OF THE BONDS OF WHICH THE BORROWER IS A BENEFICIARY WAS ISSUED TO FINANCE THE ACQUISITION AND RENOVATION OF TWO CONTIGUOUS ENTIRE FLOORS OF THE 50 WEST 47TH STREET. COLUMN D: PART II, LINE 1 - THE AMOUNT OF BONDS RETIRED REFLECTED ON THIS FORM REPRESENT THE BONDS REDEEMED AS OF THE END OF THE REPORTING PERIOD ATTRIBUTABLE TO TOURO UNIVERSITY. COLUMN D: PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 REPRESENT THE PORTION OF THE BONDS, PLUS INTEREST EARNINGS ON SUCH BOND PROCEEDS, OF WHICH THE BORROWER IS A BENEFICIARY. THUS, PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E). COLUMN D: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. COLUMN A: PART I, (F) - THE BONDS WERE ISSUED TO REFUND A TAXABLE LOAN AND PAY COSTS OF ISSUANCE. COLUMN A: PART II, LINE 3 - THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. COLUMN A: PART II, LINE 13 - THE BONDS ARE REFUNDING BONDS AND NO PROCEEDS WERE USED TO FINANCE PROJECTS. THUS, A YEAR OF SUBSTANTIAL COMPLETION IS NOT APPLICABLE. COLUMN A: PART III, LINE 7 - AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. A DORMITORY AUTHORITY OF THE STATE OF NY SERIES 2014A 146000293 000000000 2014-10-22 41475000 REFUND TAXABLE LOAN 0 0 0 A 10480000 41475000 826365 40648635 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 1 0 0 0 1 A 1 OFCKEY EMP VARIOUS PAYROLL X 58427 58427 0 1 0 58427 SCHOLARSHIPS TO FA FAMILY OF ODTKE 58426 TUITION DISC. SCHOLARSHIP PHYLLIS LANDER TTEE SPOUSE 67262 EMP. COMP. 0 RICHARD WAXMAN TTEE BROTHER IN LAW 143992 EMP. COMP. 0 DEBRA WAXMAN TTEE SISTER 84490 EMP. COMP. 0 MOSHE FRIEDMAN TTEE SON 41453 EMP. COMP. 0 DAVID MIRSKY TTEE SON IN LAW 77244 EMP. COMP. 0 ERIC GENACK TTEE SON 19479 EMP. COMP. 0 SHERRY KRUPKA OFC SISTER IN LAW 103004 EMP. COMP. 0 BENZION KRUPKA OFC SIBLING 49076 EMP. COMP. 0 RAPHAEL CSILLAG TTEE SON IN LAW 130869 EMP. COMP. 0 FORM 990, SCHEDULE L, PART II, LOANS: IN 2015 WHEN TOURO CONVERTED FROM A SEMI-MONTHLY TO A BI-WEEKLY PAYROLL, TOURO ADVANCED EIGHT DAYS OF SALARY TO SUBSTANTIALLY ALL EMPLOYEES TO COMPENSATE FOR THE BUILT-IN DELAY IN PROCESSING THE NEW BI-WEEKLY PAYROLL CYCLE. OF SUCH AMOUNT, $58,426 IS INCLUDED IN LOANS AND OTHER RECEIVABLES FROM CURRENT AND FORMER OFFICERS AND KEY EMPLOYEES, AND $1,531,652 FOR OTHER EMPLOYEES IS INCLUDED IN NOTES AND LOANS RECEIVABLE. SUCH AMOUNTS ARE EXPECTED TO BE REPAID AS EMPLOYEES LEAVE THE UNIVERSITY. SCH L, PART III, GRANTS OR ASSISTANCE BENEFITTING INTERESTED PERSONS: (A) NAME OF PERSON: SCHOLARSHIPS TO FAMILY OF OFFICERS AND TRUSTEES PART III, LINE 1, MISSION STATEMENT: TOURO UNIVERSITY IS AN INDEPENDENT INSTITUTION OF HIGHER EDUCATION UNDER JEWISH AUSPICES, ESTABLISHED TO PROMOTE AND PERPETUATE THE JEWISH HERITAGE, AS WELL AS TO SERVE THE GENERAL COMMUNITY IN KEEPING WITH THE HISTORIC JEWISH COMMITMENT TO INTELLECTUAL INQUIRY, THE TRANSMISSION OF KNOWLEDGE, AND SERVICE TO SOCIETY. TOURO OFFERS UNDERGRADUATE, GRADUATE AND PROFESSIONAL PROGRAMS THAT SERVE DIVERSE COMPONENTS OF THE JEWISH COMMUNITY AND THE LARGER SOCIETY, ESPECIALLY THOSE WHO HAVE BEEN HISTORICALLY UNDERSERVED. THESE ACADEMIC OFFERINGS SPAN JEWISH STUDIES, THE LIBERAL ARTS AND SCIENCES, AND MEDICAL AND HEALTH SCIENCES. TOURO IS A UNIVERSITY WHERE PERSONAL GROWTH, SCHOLARSHIP AND RESEARCH ARE FOSTERED AND WHERE MEN AND WOMEN ARE PREPARED FOR PRODUCTIVE LIVES OF DIGNITY, VALUE, AND VALUES. THE CORE VALUES OF THE UNIVERSITY ARE BASED ON TWO FUNDAMENTAL COMPONENTS, AS REFLECTED IN HILLEL'S DICTUM IN ETHICS OF THE FATHERS, "IF I AM NOT FOR MYSELF, WHO WILL BE FOR ME? AND IF I AM CONCERNED ONLY WITH MYSELF, WHAT AM I?" THESE VALUES MIRROR TOURO'S COMMITMENT TO QUALITY EDUCATION AS WELL AS INTEGRITY AND RESPECT FOR ALL MEMBERS OF THE TOURO COMMUNITY. THE FOLLOWING GOALS SUPPORT TOURO'S MISSION: TO IMPART AND ENRICH THE JEWISH HERITAGE AND ITS TRADITION OF INTELLECTUAL INQUIRY AND TO INCORPORATE ITS ETHOS INTO THE UNIVERSITY'S ACADEMIC OFFERINGS TO PROMOTE ETHICAL BEHAVIOR AND RESPONSIBILITY THROUGH THE CURRICULUM AND COMMUNITY OUTREACH TO ADVANCE THE CAREER INTERESTS AND PROFESSIONAL ASPIRATIONS OF OUR STUDENTS THROUGH A BROAD RANGE OF ACADEMIC PROGRAMS AND INNOVATIVE APPROACHES TO ADVANCE FACULTY AND STUDENT RESEARCH AND SCHOLARSHIP TO PROMOTE EDUCATIONAL OPPORTUNITIES AND ACCESS, FOCUSED ON THE STUDENT EXPERIENCE AND STUDENT SUCCESS HAD AN AVERAGE ENROLLMENT OF APPROXIMATELY 12,400 DURING FALL AND SPRING. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE TOURO UNIVERSITY FORM 990 AND SUPPORTING SCHEDULES ARE PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CONTROLLER, OFFICERS AND THE AUDIT COMMITTEE OF THE BOARD OF THE ORGANIZATION THEN REVIEW THE FORM 990. A COPY OF THE FORM 990 IS THEN PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: THE ANNUAL BOARD QUESTIONNAIRE, WHICH REQUIRES DISCLOSURE OF CONFLICT INTEREST AND OTHER DETAILS, IS CIRCULATED TO ALL OF THE BOARD MEMBERS AND IS REVIEWED BY IN-HOUSE COUNSEL. OUR POLICIES REQUIRE THAT TRUSTEES, OFFICERS, AND KEY EMPLOYEES NOTIFY TOURO ANY TIME CONFLICTS OF INTEREST ARISE. IN THE EVENT THERE IS A CONFLICT OF INTEREST, OR AN APPEARANCE OF A CONFLICT OF INTEREST, THE INDIVIDUAL MUST RECUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS CONCERNING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMPENSATION: THE BOARD AND OFFICERS, WHO ARE FREE OF ANY CONFLICT, APPROVE EXECUTIVE HIRING DECISIONS. IN MAKING COMPENSATION AND EMPLOYEE BENEFIT DETERMINATIONS, CONSIDERATION IS GIVEN TO EXPERT REPORTS AND COMPENSATION TRENDS IN THE INDUSTRY, QUALIFICATIONS AND OTHER MERITS OF THE CANDIDATES. ALL SUCH DECISIONS ARE DOCUMENTED. COMPENSATION FOR SENIOR MANAGEMENT IS REVIEWED PERIODICALLY AND, WHEN APPLICABLE, WHEN THEIR CONTRACTS ARE RENEWED. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTATION AVAILABLE TO PUBLIC: THE UNIVERSITY MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC. FORM 990,PART VIII ON MAY 10, 2024, TOURO ENTERED INTO AN AFFILIATION AGREEMENT WITH MCLAUGHLIN RESEARCH INSTITUTE (MRI) PURSUANT TO WHICH MRI BECAME A CONSOLIDATED MEMBER OF THE UNIVERSITY. TOURO ASSUMED THE ASSETS AND LIABILITIES OF MRI; HOWEVER, NO CONSIDERATION WAS PAID BY TOURO. DURING THE YEAR ENDED JUNE 30, 2025 TOURO RECORDED AN ADDITIONAL INHERENT CONTRIBUTION OF $3,301 WHICH PRIMARILY RELATED TO THE FINAL VALUATION OF PROPERTY AND EQUIPMENT. ON JANUARY 1, 2025, TOURO EXECUTED AN ASSET TRANSFER AGREEMENT BETWEEN THE NEW YORK COLLEGE OF PODIATRIC MEDICINE (NYCPM). THE FINANCIAL ACTIVITIES OF NYCPM, AFTER THE TRANSFER ARE INCLUDED IN TOURO'S NEW YORK OPERATIONS. AS OF JUNE 30, 2025, TOURO INCLUDED A THIRD PARTY VALUATION OF THE PROPERTY AND EQUIPMENT OF THE ASSETS ACQUIRED WHICH RESULTED IN $38,635 INCLUDED IN FIXED ASSETS AND $15,857 OF NET ASSETS ACQUIRED. WARWICK ACADEMIC ASSOCIATES LLC C/O TOURO UNIVERSITY 202 WEST 43RD NEW YORK NY 10036 204236301 HOLDING COMPANY NY TOURO UNIVERSITY CENTER FOR HEALTH OUTCOME RESEARCH LLC C/O TOURO UNIVERSITY 202 WEST 43RD NEW YORK NY 10036 272347268 INACTIVE DE TOURO UNIVERSITY INSTRUMENT LOGISTICS LLC C/O TOURO UNIVERSITY 202 WEST 43RD NEW YORK NY 10036 132676570 SUPPORT TOURO NY TOURO UNIVERSITY TOURO MARE ISLAND LLC C/O TOURO UNIVERSITY 202 WEST 43RD NEW YORK NY 10036 263766690 SUPPORT TOURO CA TOURO UNIVERSITY HTC LLC 202 WEST 43RD STREET NEW YORK NY 10036 475571364 HOLDING COMPANY NY TOURO UNIVERSITY TOURO UNIVERSITY MONTANA LLC 3011 AMERICAN WAY MISSOULA MT 59808 871856562 HOLDING COMPANY MT TOURO UNIVERSITY 225-227 WEST 60TH STREET LLC 225-227 W 60TH ST NEW YORK NY 10023 030389211 INACTIVE NY TOURO UNIVERSITY TOURO UNIVERSITY ILLINOIS C/O TOURO UNIVERSITY 202 WEST 43RD NEW YORK NY 10023 EDUCATION IL TOURO UNIVERSITY TOURO UNIVERSITY (CALIFORNIA) 202 WEST 43RD STREET NEW YORK NY 10018 133838740 EDUCATION CA 501(C)(3) 2 TOURO UNIVERSITY 1 TOURO UNIVERSITY NEVADA 202 WEST 43RD STREET NEW YORK NY 10018 200362127 EDUCATION NV 501(C)(3) 2 TOURO UNIVERSITY 1 TOURO COLLEGE AND UNIVERSITY SYSTEM INC 202 WEST 43RD STREET NEW YORK NY 10018 680646771 EDUCATION NJ 501(C)(3) 2 TOURO UNIVERSITY 1 YESHIVAS OHR HACHAIM 202 WEST 43RD STREET NEW YORK NY 10036 112808947 EDUCATION NY 501(C)(3) 2 TOURO UNIVERSITY 1 RABBI DOV REVEL YESHIVA OF FOREST HILLS 202 WEST 43RD STREET NEW YORK NY 10036 111681674 EDUCATION NY 501(C)(3) 2 TOURO UNIVERSITY 1 TOURO LAW CENTER DEVELOPMENT FOUNDATION 202 WEST 43RD STREET NEW YORK NY 10036 133922718 SUPPORT ORG NY 501(C)(3) 12A, I TOURO UNIVERSITY 1 NYMC LLC 202 WEST 43RD STREET NEW YORK NY 10036 271481147 MEMBER NYMC DE 501(C)(3) 12A, I TOURO UNIVERSITY 1 NEW YORK MEDICAL COLLEGE 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10595 131099420 EDUCATION NY 501(C)(3) 2 NYMC LLC 1 PARTNERSHIP FOR A HEALTHY POPULATION 202 WEST 43RD STREET NEW YORK NY 10036 134038939 HEALTH STUDY NY 501(C)(3) 7 TOURO UNIVERSITY 1 TOURO COLLEGE BERLIN GGMBH BERLIN AM RUPERHORN 4 BERLIN GM 14055 EDUCATION GM TOURO UNIVERSITY 1 HEBREW THEOLOGICAL COLLEGE 7135 NORTH CARPENTER ROAD SKOKIE IL 60077 362167095 EDUCATION IL 501(C)(3) 2 TOURO UNIVERSITY 1 THE BIOTECHNOLOGY INCUBATOR AT NYMC INC 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10595 471682208 RESEARCH NY 501(C)(3) 10 NEW YORK MEDICAL COLLEGE 1 TOURO UNIVERSITY MEDICAL GROUP 1805 N CALIFORNIA ST STE 201 STOCKTON CA 95204 843416009 HEALTH CARE CA 501(C)(3) 3 TOURO UNIVERSITY CALIFORNIA 1 NYMC-SCHOOL OF MEDICINE FACULTY PRACTICE 40 SUNSHINE COTTAGE ROAD VALHALLA NY 10595 833709834 HEALTH CARE NY 501(C)(3) 10 NEW YORK MEDICAL COLLEGE 1 CONGREGATION BAIS DAVID 141-61 71ST AVENUE KEW GARDEN HILLS NY 11367 112819714 RELIGIOUS NY 501(C)(3) 1 TOURO UNIVERSITY 1 LOVELACE BIOMEDICAL RESEARCH INSTITUTE 2425 RIDGECREST DRIVE SE ALBUQUERQUE NM 87108 850110669 RESEARCH NM 501(C)(3) 10 NYMC LLC 1 MCLAUGHLIN RESEARCH INSTITUTE FOR BIOMEDICAL SCIENCES 1520 23RD STREET SOUTH GREAT FALLS MT 59405 810459235 GENETIC RESEARCH MT 501(C)(3) 2 NYMC LLC 1 FOOT CLINICS OF NEW YORK 55 EAST 124TH STREET NEW YORK NY 10035 131655230 SUPPORT ORG NY 501(C)(3) 12A(I) TOURO UNIVERSITY 1 TOURO SPEECH AND HEARING CLINIC INC 1602 AVENUE J BROOKLYN NY 11230 134180235 INACTIVE NY N/A C 1.00000 1 TOURO FOUNDATION CORPORATION 202 WEST 43RD STREET NEW YORK NY 10036 134014618 INACTIVE NY N/A C 1.00000 1 TOURO UNIVERSITY FOUNDATION 202 WEST 43RD STREET NEW YORK NY 10036 943318585 INACTIVE CA N/A C 1.00000 1 TOURO COLLEGE FOUNDATION FOR JEWISH STUDIES 202 WEST 43RD STREET NEW YORK NY 10036 133639225 INACTIVE NY N/A C 1.00000 1 TOURO UNIVERSITY MEDICAL ASSOCIATES 1805 N CALIFORNIA ST STE 201 STOCKTON CA 95204 843786336 HEALTH CARE CA N/A C 1.00000 1 TOURO COLLEGE OF DENTAL MEDICINE FACULTY PRACTICE CORPORATION 202 WEST 43RD STREET NEW YORK NY 10036 871129539 HEALTH CARE NY N/A C 1.00000 1 SPEECH LANGUAGE PATHOLOGY PC 40 SUNSHINE COTTAGE RD VALHALLA NY 10595 720564834 HEALTH CARE NY N/A C 1 LOVELACE SCIENTIFIC RESOURCES 2441 RIDGECREST DRIVE SE ALBUQUERQUE NM 87108 850357767 RESEARCH NM N/A C 1 PODIA INSURANCE LIMITED PO BOX 1109GT GEORGE TOWN GRAND CAYMAN CJ INSURANCE CJ TOURO UNIVERSITY C 1.00000 1 0 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 YESHIVAS OHR HACHAIM P -8698872 CASH TOURO UNIVERSITY NEVADA Q 10326920 CASH TOURO UNIVERSITY CALIFORNIA Q 13175478 CASH TOURO UNIVERSITY NEVADA R 16652044 CASH TOURO UNIVERSITY CALIFORNIA R 18932192 CASH RABBI DOV REVEL YESHIVA OF FOREST HILLS Q 6660690 CASH NEW YORK MEDICAL COLLEGE P 630917 CASH NEW YORK MEDICAL COLLEGE K 4051329 CASH NEW YORK MEDICAL COLLEGE O 369766 CASH SCHEDULE R, PART V UNDER IRC SECTIONS 512(B)(13) AND 318, ORGANIZATIONS CONTROLLED BY TOURO UNIVERSITY ARE ATTRIBUTED CONSTRUCTIVE OWNERSHIP BETWEEN THE BROTHER/SISTER RELATED ENTITIES ON SCHEDULE R. ALL TRANSACTIONS WITH DIRECTLY CONTROLLED ORGANIZATIONS ARE REPORTED ON PART V, LINE 2.