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        <TitleTxt>TRUSTEE</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ABRAHAM GUTNICKI</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SHMUEL BRAUN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SHABSAI WOLFE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN LEVINSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <PersonNm>MARGARET RETTER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>GILLES GADE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>GARY TORGOW</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>STEVEN ZULLER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ZAHAVA FRIEDMAN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JUDY HASTEN KAYE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DEBRA HARTMAN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MELVIN NESS</PersonNm>
        <TitleTxt>SENIOR VP, CFO</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MOSHE KRUPKA</PersonNm>
        <TitleTxt>EXECUTIVE VP</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL NEWMAN</PersonNm>
        <TitleTxt>SECRETARY, SR VP AND GENERAL COUNSEL</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SALOMON AMAR</PersonNm>
        <TitleTxt>SR VP FOR RESEARCH AFFAIRS</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICIA SALKIN</PersonNm>
        <TitleTxt>PROVOST GRAD AND PROF SCHOOLS</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TAMI HENDRIKSZ</PersonNm>
        <TitleTxt>PROVOST, CAO, DEAN COM</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>NEWMAN HOFFMAN</PersonNm>
        <TitleTxt>COO &amp; VP OF FINANCE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JEFFREY ROSENGARTEN</PersonNm>
        <TitleTxt>SENIOR VP OF OPER. &amp; ADMIN.</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ROY FINALY</PersonNm>
        <TitleTxt>INTERIM CEO</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DR CATHERINE CONE</PersonNm>
        <TitleTxt>INTERIM DEAN PHARMACY</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JEAN MARC SCHWARZ</PersonNm>
        <TitleTxt>PROFESSOR</TitleTxt>
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        <PersonNm>JAY SHUBROOK</PersonNm>
        <TitleTxt>PROFESSOR</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTINA KINNEVEY GREIG</PersonNm>
        <TitleTxt>ASSOCIATE PROFESSOR</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>STEVEN P JACOBSON</PersonNm>
        <TitleTxt>VICE PROVOST, DEAN OF STUDENT AFFAIRS</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>NICOLE J PENA</PersonNm>
        <TitleTxt>ASSOCIATE PROFESSOR</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES D SCOTT</PersonNm>
        <TitleTxt>FORMER DEAN, COLLEGE OF PHARMACY</TitleTxt>
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          <BusinessName>
            <BusinessNameLine1Txt>GOOGLE INC</BusinessNameLine1Txt>
          </BusinessName>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 883654</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>900883654</ZIPCd>
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        <ServicesDesc>ADVERTISING SERVICES</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>EXCEL GUARD CORP</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 28012</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>100878012</ZIPCd>
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        <ServicesDesc>SECURITY COMPANIES</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>PIERCE ELECTRIC INC</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 840352</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>900840352</ZIPCd>
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        </ContractorAddress>
        <ServicesDesc>ELECTRICIANS</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>J SEGLE CONSTRCUTION</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 1121</AddressLine1Txt>
            <CityNm>BENICIA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94510</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>GENERAL CONTRACTORS</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>MILLER'S SHEET METAL INC</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>505 8TH AVENUE 17 FLOOR</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10018</ZIPCd>
          </USAddress>
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        <ServicesDesc>OTHER</ServicesDesc>
        <CompensationAmt>122477</CompensationAmt>
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      <FundraisingAmt>80393</FundraisingAmt>
      <GovernmentGrantsAmt>456928</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>892055</AllOtherContributionsAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>STUDENT TUITION/FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>95844388</TotalRevenueColumnAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>RESEARCH AND SPONSORED</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>5047412</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5047412</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MEDICAL CLINIC</Desc>
        <BusinessCd>621400</BusinessCd>
        <TotalRevenueColumnAmt>632446</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>632446</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>RESEARCH REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>44106</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>44106</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>101568352</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1415348</TotalRevenueColumnAmt>
        <ExclusionAmt>1415348</ExclusionAmt>
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      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>3411052</SecuritiesAmt>
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      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>2712834</SecuritiesAmt>
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      <GainOrLossGrp>
        <SecuritiesAmt>698218</SecuritiesAmt>
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        <TotalRevenueColumnAmt>698218</TotalRevenueColumnAmt>
        <ExclusionAmt>698218</ExclusionAmt>
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      <ContriRptFundraisingEventAmt>80393</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>25565</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-1808</TotalRevenueColumnAmt>
        <ExclusionAmt>-1808</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>SPECIAL COURSE INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>272464</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>272464</RelatedOrExemptFuncIncomeAmt>
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        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>205647</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueMiscGrp>
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        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>185326</RelatedOrExemptFuncIncomeAmt>
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      <MiscellaneousRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>306709</RelatedOrExemptFuncIncomeAmt>
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      <TotalRevenueGrp>
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        <ProgramServicesAmt>186520</ProgramServicesAmt>
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      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>5098982</TotalAmt>
        <ProgramServicesAmt>5098982</ProgramServicesAmt>
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        <ProgramServicesAmt>2725436</ProgramServicesAmt>
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        <ProgramServicesAmt>1499559</ProgramServicesAmt>
        <ManagementAndGeneralAmt>203624</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>471693</ProgramServicesAmt>
        <ManagementAndGeneralAmt>64051</ManagementAndGeneralAmt>
        <FundraisingAmt>11010</FundraisingAmt>
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        <ProgramServicesAmt>179722</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24404</ManagementAndGeneralAmt>
        <FundraisingAmt>4195</FundraisingAmt>
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        <TotalAmt>1508314</TotalAmt>
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      <InsuranceGrp>
        <TotalAmt>507654</TotalAmt>
        <ProgramServicesAmt>437961</ProgramServicesAmt>
        <ManagementAndGeneralAmt>59470</ManagementAndGeneralAmt>
        <FundraisingAmt>10223</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>SHARED COSTS</Desc>
        <TotalAmt>13175477</TotalAmt>
        <ProgramServicesAmt>11366678</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1543473</ManagementAndGeneralAmt>
        <FundraisingAmt>265326</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>EDUCATIONAL PROGRAMS</Desc>
        <TotalAmt>7440080</TotalAmt>
        <ProgramServicesAmt>7440080</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STUDENT ACTIVITIES</Desc>
        <TotalAmt>265732</TotalAmt>
        <ProgramServicesAmt>265732</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>GRADUATION AND SUNDRY</Desc>
        <TotalAmt>202912</TotalAmt>
        <ProgramServicesAmt>202912</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>2761214</TotalAmt>
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        <ManagementAndGeneralAmt>316169</ManagementAndGeneralAmt>
        <FundraisingAmt>54350</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>102630439</TotalAmt>
        <ProgramServicesAmt>90290944</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10541617</ManagementAndGeneralAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>12914982</BOYAmt>
        <EOYAmt>5180045</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>477132</BOYAmt>
        <EOYAmt>3329812</EOYAmt>
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      <AccountsReceivableGrp>
        <BOYAmt>3470720</BOYAmt>
        <EOYAmt>3874573</EOYAmt>
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      <OthNotesLoansReceivableNetGrp>
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        <EOYAmt>937048</EOYAmt>
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        <BOYAmt>9500</BOYAmt>
        <EOYAmt>8550</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>654984</BOYAmt>
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      <LandBldgEquipBasisNetGrp>
        <BOYAmt>38309745</BOYAmt>
        <EOYAmt>42938274</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
        <BOYAmt>30191702</BOYAmt>
        <EOYAmt>33036589</EOYAmt>
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        <BOYAmt>17450579</BOYAmt>
        <EOYAmt>19627178</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>105430385</BOYAmt>
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        <EOYAmt>13066961</EOYAmt>
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      <OtherLiabilitiesGrp>
        <BOYAmt>1767112</BOYAmt>
        <EOYAmt>1983862</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>33891475</BOYAmt>
        <EOYAmt>33279049</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <BOYAmt>70441137</BOYAmt>
        <EOYAmt>75194669</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>1097773</BOYAmt>
        <EOYAmt>1319000</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>71538910</BOYAmt>
        <EOYAmt>76513669</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>105430385</BOYAmt>
        <EOYAmt>109792718</EOYAmt>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>3449193</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>1</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>1</FederalGrantAuditPerformedInd>
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        <CurrentTaxYearMinus3YearsAmt>1086037</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>1324628</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearAmt>1426576</CurrentTaxYearAmt>
        <TotalAmt>6431084</TotalAmt>
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        <CurrentTaxYearMinus4YearsAmt>-575087</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1201105</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>709413</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1221910</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1415348</CurrentTaxYearAmt>
        <TotalAmt>3972689</TotalAmt>
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      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>268054</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>441403</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>428564</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1088767</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>996722</CurrentTaxYearAmt>
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      <ContributorInformationGrp>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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        <BookValueAmt>7437251</BookValueAmt>
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      <BuildingsGrp>
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        <DepreciationAmt>8029618</DepreciationAmt>
        <BookValueAmt>29704126</BookValueAmt>
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      <EquipmentGrp>
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      <OtherLandBuildingsGrp>
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      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>42938274</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>DUE FROM AFFILIATES</Desc>
        <BookValueAmt>17824448</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>OTHER RECEIVABLES</Desc>
        <BookValueAmt>339</BookValueAmt>
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      <OtherAssetsOrgGrp>
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        <BookValueAmt>1219366</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>OTHER AFFILIATIONS</Desc>
        <BookValueAmt>334693</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>BOND ESCROW</Desc>
        <BookValueAmt>248332</BookValueAmt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITIES</Desc>
        <Amt>1251259</Amt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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 UNRELATED BUSINESS INCOME TAX LIABILITY, WHICH WOULD HAVE A MATERIAL IMPACT UPON ITS FINANCIAL STATEMENTS.</ExplanationTxt>
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      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
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      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
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      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
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        <ExplanationTxt>BROCHURES AND CATALOGS DISTRIBUTED TO STUDENTS AND RECRUITMENT ADVERTISEMENTS IN JOURNALS AND NEWSPAPERS, AS WELL AS ON TV, INTERNET AND THE RADIO, CONTAIN STATEMENTS WITH RESPECT TO TOURO UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY REPORTED GOVERNMENT CONTRIBUTIONS (GRANTS) OF $456,928. ALSO, STUDENTS ATTENDING THE UNIVERSITY MAY BE ELIGIBLE FOR FEDERAL FINANCIAL AID INCLUDING STUDENT LOANS. ADDITIONALLY, THE UNIVERSITY RECEIVED GRANTS FROM THE GOVERNMENT FOR RESEARCH AND FACILITY IMPROVEMENTS.</ExplanationTxt>
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      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <LicensedStatesCd>CA</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>MOSAIC GALA 2024</Event1Nm>
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        <GrossRevenueEvent1Amt>23757</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>14296</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>570</EntertainmentEvent1Amt>
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        <GrossReceiptsTotalAmt>104150</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>80393</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>23757</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>14296</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>570</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10698</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>25564</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-1807</NetIncomeSummaryAmt>
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        <RecipientBusinessName>
          <BusinessNameLine1Txt>ALIADOS HEALTH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1301 REDWOOD WAY 135</AddressLine1Txt>
          <CityNm>PETALUMA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94954</ZIPCd>
        </USAddress>
        <RecipientEIN>943220029</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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        <PurposeOfGrantTxt>PROGRAM SERVICES</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NORTHERN CALIFORNIA CENTER FOR WELL-BEING</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 3644</AddressLine1Txt>
          <CityNm>SANTA ROSA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95402</ZIPCd>
        </USAddress>
        <RecipientEIN>931144835</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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      <GrantsOtherAsstToIndivInUSGrp>
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        <RecipientCnt>139</RecipientCnt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>MONITORING GRANTS</FormAndLineReferenceDesc>
        <ExplanationTxt>SINCE ITS INCEPTION, MANAGEMENT REVIEWS REQUESTS FOR GRANTS. TOURO 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.</ExplanationTxt>
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    </IRS990ScheduleI>
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        <PersonNm>SALOMON AMAR</PersonNm>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>243023</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DR CATHERINE CONE</PersonNm>
        <TitleTxt>INTERIM DEAN PHARMACY</TitleTxt>
        <BaseCompensationFilingOrgAmt>192787</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>360</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>9647</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>526</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>203320</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>METHODS USED TO DETERMINE COMPENSATION THE FILING ORGANIZATION, TOURO UNIVERSITY, DOES NOT COMPENSATE THE PRESIDENT. THE PRESIDENT IS COMPENSATED BY TOURO UNIVERSITY (NY), A RELATED TAX EXEMPT ORGANIZATION. THE RELATED TAX EXEMPT ORGANIZATION USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION OF ITS PRESIDENT &amp; CEO: - COMPENSATION COMMITTEE - COMPENSATION SURVEY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>NONQUALIFIED DEFERRED COMPENSATION PLAN TOURO UNIVERSITY'S PRESIDENT AND CHANCELLOR PARTICIPATE IN A 457(F) DEFERRED COMPENSATION PLAN; AMOUNTS IN COLUMN (C) INCLUDE A DEFERRAL OF THE FOLLOWING AMOUNTS: ALAN KADISH - $54538 RABBI DANIEL LANDER - $41,908</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>PUBLIC FINANCE AUTHORITY SERIES 2024C-1</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>273866124</BondIssuerEIN>
        <CUSIPNum>000000000</CUSIPNum>
        <BondIssuedDt>2024-07-01</BondIssuedDt>
        <IssuePriceAmt>87268537</IssuePriceAmt>
        <PurposeDesc>SEE PART VI</PurposeDesc>
        <DefeasedInd>0</DefeasedInd>
        <OnBehalfOfIssuerInd>0</OnBehalfOfIssuerInd>
        <PoolFinancingInd>0</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>565085</RetiredAmt>
        <TotalProceedsAmt>13467488</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>250071</IssuanceCostsFromProceedsAmt>
        <OtherSpentProceedsAmt>13217417</OtherSpentProceedsAmt>
        <RefundingTaxExemptBondsInd>1</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>0</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>0</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>0</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>1</AnyResearchAgreementsInd>
        <EngageBondCounselResearchInd>1</EngageBondCounselResearchInd>
        <PrivateBusUseByOthersPct>0.00000</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00300</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00300</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>0</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>0</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>1</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>1</RebateNotDueYetInd>
        <ExceptionToRebateInd>1</ExceptionToRebateInd>
        <NoRebateDueInd>0</NoRebateDueInd>
        <VariableRateIssueInd>0</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>0</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>0</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>1</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>1</ProceduresCorrectiveActionInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>COLUMN A: PART I, (F) -</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PORTION OF THE BONDS OF WHICH THE BORROWER IS A BENEFICIARY WAS ISSUED TO REFUND A PRIOR ISSUE OF BONDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>COLUMN A: PART II, LINE 1 -</FormAndLineReferenceDesc>
        <ExplanationTxt>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 (CALIFORNIA).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>COLUMN A: PART II, LINE 3 -</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 REPRESENT THE PORTION OF THE BONDS, PLUS ANY INTEREST EARNINGS ON SUCH BOND PROCEEDS, OF OF WHICH THE BORROWER IS A BENEFICIARY. THUS, PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>COLUMN A: PART III, LINE 7 -</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>NATALIA FINALY</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>OFFICER'S SPOUSE</RelationshipDescriptionTxt>
        <TransactionAmt>59014</TransactionAmt>
        <TransactionDesc>EMP. COMP.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>INTEGRATED CAMPUS</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>35% CTRL ENT OF OFC</RelationshipDescriptionTxt>
        <TransactionAmt>102240</TransactionAmt>
        <TransactionDesc>SOFTWARE</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNIVERSITY'S OPERATIONS CONSISTS OF TOURO UNIVERSITY CALIFORNIA (TUC), LOCATED IN VALLEJO, CA, WHICH OFFERS DEGREES IN OSTEOPATHIC MEDICINE AND PHARMACY AND VARIOUS MASTERS DEGREES, AND TOURO UNIVERSITY WORLDWIDE WHICH OPERATES A DISTANCE LEARNING UNIT OFFERING BACHELOR AND MASTERS DEGREES AND, THROUGH TOURO COLLEGE LOS ANGELES, OFFERS BACHELOR DEGREES IN BUSINESS MANAGEMENT AND ADMINISTRATION AND PSYCHOLOGY. THE MISSION OF TOURO UNIVERSITY WORLDWIDE (TUW) IS TO OFFER ONLINE DEGREE PROGRAMS TO SERVE THE NEEDS OF ADULT LEARNERS (SERVICE TO SOCIETY), PROFESSIONALS (INTELLECTUAL PURSUIT), AND SERVICE TO ALL COMMUNITIES IN AN EVER-CHANGING ACADEMIC ENVIRONMENT. TUW IS COMMITTED TO OFFERING DOCTORAL, GRADUATE, BACHELOR AND ASSOCIATE DEGREE PROGRAMS TO SUPPORT THIS MISSION. THE MISSION IS ALSO SHARED THROUGH THE CAMPUS-BASED UNDERGRADUATE EDUCATION PROGRAMS AT TOURO COLLEGE LOS ANGELES DIVISION WHICH SERVES COMPONENTS OF THE JEWISH COMMUNITY. TOGETHER, THE CAMPUS BASED AND ONLINE PROGRAMS CONTRIBUTE TO THE ACHIEVEMENT OF THE OVERALL TOURO CORE VALUES DRIVING THIS MISSION TO PROVIDE OPPORTUNITIES FOR ALL COMMUNITIES, PROVIDING SERVICE TO SOCIETY AND ACHIEVEMENT OF THE OVERALL TOURO UNIVERSITY STUDENT SUCCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF ORGANIZATION TOURO UNIVERSITY IN NEW YORK IS THE SOLE MEMBER OF THE FILING ENTITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>TOURO UNIVERSITY IN NEW YORK IS THE SOLE MEMBER OF THE FILING ENTITY. AS SUCH, TOURO UNIVERSITY ELECTS ALL MEMBERS OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION REVIEW THE FILING ORGANIZATION, TOURO UNIVERSITY, DOES NOT COMPENSATE THE PRESIDENT. THE PRESIDENT IS COMPENSATED BY A RELATED TAX EXEMPT ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENT AVAILABILITY THE FORM 990 AND RELATED INFORMATION ARE MADE AVAILABLE TO THE PUBLIC, AND CERTAIN GOVERNING POLICIES ARE INCLUDED IN TOURO UNIVERSITY; HOWEVER, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER CHANGES -37,373.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>TUW LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1164 BISHOP ST 123 124 125</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>133838740</EIN>
        <PrimaryActivitiesTxt>HOLDING COMPANY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY CALIFORNIA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>132676570</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY NEVADA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>200362127</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>TOURO COLLEGE AND UNIVERSITY SYSTEM INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
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        <LegalDomicileStateCd>NJ</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>YESHIVAS OHR HACHAIM</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
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        <EIN>112808947</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
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        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>RABBI DOV REVEL YESHIVA OF FOREST HILLS</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
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        <EIN>111681674</EIN>
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        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NYMC LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>271481147</EIN>
        <PrimaryActivitiesTxt>MEMBER NYMC</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A, I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NEW YORK MEDICAL COLLEGE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>40 SUNSHINE COTTAGE ROAD</AddressLine1Txt>
          <CityNm>VALHALLA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>131099420</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NYMC LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PARTNERSHIP FOR A HEALTHLY POPULATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>134038939</EIN>
        <PrimaryActivitiesTxt>HEALTH STUDY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>TOURO LAW CENTER DEVELOPMENT FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>133922718</EIN>
        <PrimaryActivitiesTxt>SUPPORT ORG</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A, I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>TOURO COLLEGE BERLIN GGMBH BERLIN</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <ForeignAddress>
          <AddressLine1Txt>AM RUPERHORN 4</AddressLine1Txt>
          <CityNm>BERLIN</CityNm>
          <CountryCd>GM</CountryCd>
          <ForeignPostalCd>14055</ForeignPostalCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>GM</LegalDomicileForeignCountryCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HEBREW THEOLOGICAL COLLEGE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>7135 NORTH CARPENTER ROAD</AddressLine1Txt>
          <CityNm>SKOKIE</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60077</ZIPCd>
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        <EIN>362167095</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>THE BIOTECHNOLOGY INCUBATOR AT NYMC INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>40 SUNSHINE COTTAGE ROAD</AddressLine1Txt>
          <CityNm>VALHALLA</CityNm>
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        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>NEW YORK MEDICAL COLLEGE</BusinessNameLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY MEDICAL GROUP</BusinessNameLine1Txt>
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          <ZIPCd>95204</ZIPCd>
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        <EIN>843416009</EIN>
        <PrimaryActivitiesTxt>HEALTH CARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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          <BusinessNameLine1Txt>TOURO UNIVERSITY (CALIFORNIA)</BusinessNameLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NYMC-SCHOOL OF MEDICINE FACULTY PRACTICE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>40 SUNSHINE COTTAGE RD</AddressLine1Txt>
          <CityNm>VALHALLA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10595</ZIPCd>
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        <EIN>833709834</EIN>
        <PrimaryActivitiesTxt>HEALTH CARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NEW YORK MEDICAL COLLEGE</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CONGREGATION BAIS DAVID</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>141-61 71ST AVENUE KEW GARDEN HILLS</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11367</ZIPCd>
        </USAddress>
        <EIN>112819714</EIN>
        <PrimaryActivitiesTxt>RELIGIOUS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>1</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LOVELACE BIOMEDICAL RESEARCH INSTITUTE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2425 RIDGECREST DRIVE SE</AddressLine1Txt>
          <CityNm>ALBUQUERQUE</CityNm>
          <StateAbbreviationCd>NM</StateAbbreviationCd>
          <ZIPCd>87108</ZIPCd>
        </USAddress>
        <EIN>850110669</EIN>
        <PrimaryActivitiesTxt>RESEARCH</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NM</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NYMC LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MCLAUGHLIN RESEARCH INSTITUTE FOR BIOMEDICAL SCIENCES</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1520 23RD STREET SOUTH</AddressLine1Txt>
          <CityNm>GREAT FALLS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59405</ZIPCd>
        </USAddress>
        <EIN>810459235</EIN>
        <PrimaryActivitiesTxt>GENETIC RESEARCH</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NYMC LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FOOT CLINICS OF NEW YORK</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>55 EAST 124TH STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10035</ZIPCd>
        </USAddress>
        <EIN>131655230</EIN>
        <PrimaryActivitiesTxt>SUPPORT ORG</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A, I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TOURO SPEECH AND HEARING CLINIC INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>134180235</EIN>
        <PrimaryActivitiesTxt>INACTIVE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TOURO FOUNDATION CORPORATION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>134014618</EIN>
        <PrimaryActivitiesTxt>INACTIVE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY FOUNDATION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>943318585</EIN>
        <PrimaryActivitiesTxt>INACTIVE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TOURO COLLEGE FDN FOR JEWISH STUDIES</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>133639225</EIN>
        <PrimaryActivitiesTxt>INACTIVE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY MEDICAL ASSOCIATES</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1805 N CALIFORNIA ST STE 201</AddressLine1Txt>
          <CityNm>STOCKTON</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95204</ZIPCd>
        </USAddress>
        <EIN>843786336</EIN>
        <PrimaryActivitiesTxt>HEALTH CARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TOURO COLLEGE OF DENTAL MEDICINE FACULTY PRACTICE CORPORATION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>202 WEST 43RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
        </USAddress>
        <EIN>871129539</EIN>
        <PrimaryActivitiesTxt>HEALTH CARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SPEECH LANGUAGE PATHOLOGY PC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>40 SUNSHINE COTTAGE ROAD</AddressLine1Txt>
          <CityNm>VALHALLA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10595</ZIPCd>
        </USAddress>
        <EIN>720564834</EIN>
        <PrimaryActivitiesTxt>HEALTH CARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LOVELACE SCIENTIFIC RESOURCES</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2441 RIDGECREST DRIVE SE</AddressLine1Txt>
          <CityNm>ALBUQUERQUE</CityNm>
          <StateAbbreviationCd>NM</StateAbbreviationCd>
          <ZIPCd>87108</ZIPCd>
        </USAddress>
        <EIN>850357767</EIN>
        <PrimaryActivitiesTxt>CLINICAL TRIAL RESEARCH</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NM</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PODIA INSURANCE LIMITED</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <ForeignAddress>
          <AddressLine1Txt>PO BOX 1109GT</AddressLine1Txt>
          <CityNm>GEORGE TOWN</CityNm>
          <ProvinceOrStateNm>GRAND CAYMAN</ProvinceOrStateNm>
          <CountryCd>CJ</CountryCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>INSURANCE</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>CJ</LegalDomicileForeignCountryCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TOURO UNIVERSITY</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>