2024-04-15T07:53:05-05:00 2023-05-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2022-07-01 930309970 University of Western States UNIV 5032563180 8000 NE Tillamook Street Portland OR 97213 Jennifer Gantz Corporate Treasurer 3123791699 2024-04-12 1 Jennifer Gantz XXX-XX-XXXX 1 Rebekuh Eley P01247672 3126343400 2024-04-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Michael Horowitz 203 N LaSalle Ste 1900 Chicago IL 60601 30324384 0 X www.uws.edu X 1937 OR The mission of the University of Western States is to advance the science and art of integrated health care through excellence in education and patient care. 16 15 365 15 0 0 789758 509875 30476348 27352984 876761 238299 233810 41938 32376677 28143096 1554031 1491333 0 0 16742261 16032827 0 0 23215 10044550 10731716 28340842 28255876 4035835 -112780 51352930 92296909 9783799 39839650 41569131 52457259 X The mission of the University of Western States is to advance the science and art of integrated health care through excellence in education and patient care. 0 1 18778623 1491333 27327987 See Schedule OUniversity of Western States (UWS) is a private nonprofit, fully accredited professional university located in Portland, Oregon. The mission of UWS is to advance the science and art of integrated health care through excellence in education and patient care. This is accomplished through offering a variety of health and wellness educational programs incorporating a whole-person philosophy of health care. UWS provides integrated, evidence-informed curricula, grounded in dedication to research and practices. The commitments span all academic programs and degrees including a professional Doctor of Chiropractic and Doctor of Clinical Nutrition degrees, a Bachelor of Science in Human Biology, a Master of Science in Sports Medicine, a Master of Science in Human Nutrition and Functional Medicine, a Master of Science in Clinical Mental Health Counseling, a Master of Science and Doctor of Education in Sport Performance and a Doctor of Education in Sport and Performance Psychology with Clinical Mental Health Counseling specialization. UWS also provides continuing education programs and operates clinics where students develop their diagnostic and clinical skills. 18778623 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 62 0 1 365 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 OR X Jennifer Gantz 3123791699 203 N LaSalle Ste 1900 Chicago IL 60601 Michael Horowitz Corporate President (as of 02/23) 2.00 38.00 X X 0 1362150 121517 Jennifer Forbes Chair 2.00 0.00 X X 0 0 0 Marlene Moore Vice-Chair 2.00 0.00 X X 0 0 0 John Greaney Secretary 2.00 0.00 X X 0 0 0 Sandra Mooney Treasurer 2.00 0.00 X X 0 0 0 Montserrat Andreys Trustee 2.00 0.00 X 0 0 0 Andrea Cook Trustee 2.00 0.00 X 0 0 0 Horace Elliott Trustee 2.00 0.00 X 0 0 0 Christine Gerard Trustee 2.00 0.00 X 0 0 0 Mariann Hyland Trustee 2.00 0.00 X 0 0 0 Robert Jones Trustee 2.00 0.00 X 0 0 0 Joyce McClure Trustee 2.00 0.00 X 0 0 0 Elli Morton Trustee 2.00 0.00 X 0 0 0 Micheal Pettet Trustee 2.00 0.00 X 0 0 0 Patricia Potter Trustee 2.00 4.00 X 0 0 0 Ron Rogers Trustee 2.00 0.00 X 0 0 0 Joseph Brimhall President/CEO (until 02/23) 50.00 0.00 X 498810 0 73866 Deborah Solmor Corp. Sec. (as of 2/23 until 4/23) 2.00 38.00 X 0 349181 23666 W Glenn Ford SR VP Finance & Admin/CFO 50.00 0.00 X 326048 0 58945 Shari Mikos Corporate Secretary (as of 5/23) 2.00 38.00 X 0 262659 19519 Gregory Beno Asst Corp Treasurer (as of 02/23) 2.00 38.00 X 0 253832 15295 Jennifer Gantz Corporate Treasurer (as of 02/23) 2.00 38.00 X 0 228677 16922 Donnell Bell Asst Corp Secretary (as of 05/23) 2.00 38.00 X 0 176403 16140 Sara Sotelo Asst Corp Secretary (as of 05/23) 2.00 38.00 X 0 82920 17966 William Moreau Chief Medical Officer 50.00 0.00 X 342468 0 53517 Rosalia Messina Executive Vice President 50.00 0.00 X 257780 0 26870 Dana Sims Vice President for Academic Affairs 50.00 0.00 X 228629 0 18318 Lisa Lopez Chief Business Officer 50.00 0.00 X 146024 0 25163 William Borman Professor 40.00 0.00 X 137042 0 16777 John Shaw Chief Info Officer (until 5/23) 40.00 0.00 X 141940 0 25712 Alisa Bates Vice Provost 50.00 0.00 X 136128 0 18455 Gary Schultz Professor 40.00 0.00 X 142611 0 17266 2357480 2715822 565914 31 0 1 0 Davis Wright Tremaine LLP PO Box 7410478 Chicago IL 60674 Legal Services 321027 EBSCO Subscription Services PO Box 204661 Dallas TX 753204661 Library Subscription Services 260588 Institute for Functional Medicine 505 S 336th St Suite 600 Federal Way WA 98003 Instructional Content 199610 Right Systems Inc PO Box 11626 Tacoma WA 98411 IT Services 179791 City Wide Facility Solutions 5885 SE Harmony Road Building Milwaukie OR 97222 Janitorial Services 136129 15 509875 11429 509875 Tuition and Fees 611600 27004291 27004291 Clinic Revenue 621400 228748 228748 Auxiliary Services 611710 66935 66935 Other School Revenue 611600 53010 53010 27352984 334099 334099 1999996 2095796 -95800 -95800 -95800 127430 85492 41938 41938 28143096 27327987 0 305234 1395765 1395765 95568 95568 1875829 637645 1238184 11401144 9064431 2335269 1444 594603 471362 123207 34 1297556 1021121 276200 235 863695 681826 181758 111 1235488 1235488 108134 108134 453136 453136 397348 209553 187596 199 914505 269701 644804 3026619 2228231 786352 12036 176363 90554 85799 10 147004 83444 63540 20 1776883 1327082 442480 7321 249453 249453 Student Services 478482 9724 468758 Subscriptions & Publica 334429 334325 104 Dues & Membership 187205 58932 128264 9 1246667 799359 445512 1796 28255876 18778623 9454038 23215 27736531 7394471 108735 23289831 113015 86648 129693 149710 846622 771994 33105 47540 1699982 915086 18618258 745325 14314932 17872933 6165779 6412692 0 5675215 204536 29680789 51352930 92296909 9128579 2756670 457358 1949656 197862 35133324 9783799 39839650 X 40804469 51602888 764662 854371 41569131 52457259 51352930 92296909 X -112780 378600 10622308 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3783779 225808 24037 3985550 4443531 2624 -614283 48093 3783779 3581833 22319 887825 48446 4443531 3485260 453 173468 -54098 -23250 3581833 3266540 226086 7366 3485260 0.87926 0.12074 0.00000 0 0 14034552 386823 13647729 2785621 274966 2510655 1798085 83536 1714549 17872933 Retirement Plan Assets 264828 Right-of-use Assets 29065277 Other Assets 24202 Deposits 326482 29680789 Due to Affiliate 7355 Retirement Plan Liability 264828 Right-of-use Liabilities 34861141 35133324 X Part V, Line 4: Use of Endowment Funds - The university maintains both board designated endowments as well as donor restricted endowments. The board of trustees has designated endowment assets for the purposes of establishing reserves for future needs of the university. Donor endowments include The Lyons Fund, the earnings from which are to be used for the operation of the clinic, cancer research or as the college administration deems necessary; The Peter's Fund, the earnings from which are to be used for short term emergency loans to students; and an alumni fund, the earnings from which are to be used to provide support of educational programs. Part X, Line 2: UWS has received notification that it qualifies as a tax-exempt organization under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding provisions of the State of Oregon law and accordingly, is not subject to federal or state income taxes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, UWS may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of UWS and various positions related to the potential sources of unrelated business taxable income. There were no unrecognized tax benefits identified or recorded as liabilities during the period from July 1, 2022 to May 31, 2023. UWS files Form 990 annually in the U.S. federal jurisdiction. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The non-discrimination policy is publicy advertised annually in the Oregonian Newspaper and is also available in brochures, catalogs and other materials publicy available and communicated to students and employees. Schedule E, Part I, Line 6 The University participated in the following federal financial aid programs - Stafford Loan Program, Perkins Loan Program and Federal Work Study Program. 1 North America 0 4 Program Services Instructional activity 34985 East Asia and the Pacific 0 3 Program Services Instructional activity 50416 North America 0 0 Grantmaking 95568 0 7 0 0 0 7 180969 0 180969 International grant/scholarship North America 44 95568 Applied to student account 0 0 0 0 0 0 Part III Accounting Method: Part I, Line 2: The university offers several types of scholarships and grants. Grants are awarded to international students upon admission and credited against their tuition each quarter as long as GPA requirements are met and maintained. GPA is monitored by the financial aid office and verified through the student records system. Scholarships are awarded by the scholarship committee based on application and essay submission. The scholarships may be one time or recurring each quarter, depending on the type of scholarship. The admissions department monitors application and awards for incoming international student grants; and the business office, in coordination with the registrar's office, monitors quarterly eligibility of recurring grants. Other limited scholarships may be awarded at the discretion of the university president or scholarship committee. 1 Scholarships - Domestic 259 1395765 Part I, Line 2: The University offers several types of scholarships and grants. Grants are awarded to international students upon admission and credited against their tuition each quarter as long as GPA requirements are met and maintained. GPA is monitored by the Financial Aid Office and verified through the student records system. Scholarships are awarded by the Scholarship Committee based on application and essay submission. The scholarships may be one time or recurring each quarter, depending on the type of scholarship. The Admissions Department monitors application and awards for incoming international student grants; and the Business Office, in coordination with the Registrar's Office, monitors quarterly eligibility of recurring grants. Other limited scholarships may be awarded at the discretion of the University President or Scholarship Committee. 1 1 0 0 0 0 0 1 0 Michael Horowitz Corporate President (as of 02/23) 0 791226 0 555924 0 15000 0 103808 0 17709 0 1483667 0 0 Joseph Brimhall President/CEO (until 02/23) 448424 0 46234 0 4152 0 50754 0 23112 0 572676 0 0 0 William Moreau Chief Medical Officer 338890 0 0 0 3578 0 38942 0 14575 0 395985 0 0 0 W Glenn Ford SR VP Finance & Admin/CFO 218119 0 24096 0 83833 0 43513 0 15432 0 384993 0 0 0 Deborah Solmor Corp. Sec. (as of 2/23 until 4/23) 0 280431 0 68750 0 0 0 20228 0 3438 0 372847 0 0 Rosalia Messina Executive Vice President 232500 0 24096 0 1184 0 23250 0 3620 0 284650 0 0 0 Shari Mikos Corporate Secretary (as of 5/23) 0 205159 0 57500 0 0 0 15157 0 4362 0 282178 0 0 Gregory Beno Asst Corp Treasurer (as of 02/23) 0 204164 0 49668 0 0 0 14851 0 444 0 269127 0 0 Dana Sims Vice President for Academic Affairs 201667 0 24350 0 2612 0 14117 0 4201 0 246947 0 0 0 Jennifer Gantz Corporate Treasurer (as of 02/23) 0 223475 0 5202 0 0 0 16370 0 552 0 245599 0 0 Donnell Bell Asst Corp Secretary (as of 05/23) 0 160403 0 16000 0 0 0 6272 0 9868 0 192543 0 0 Lisa Lopez Chief Business Officer 143172 0 1430 0 1422 0 15000 0 10163 0 171187 0 0 0 John Shaw Chief Info Officer (until 5/23) 139734 0 1606 0 600 0 14723 0 10989 0 167652 0 0 0 Gary Schultz Professor 139883 0 780 0 1948 0 13988 0 3278 0 159877 0 0 0 Alisa Bates Vice Provost 133432 0 1606 0 1090 0 13508 0 4947 0 154583 0 0 0 William Borman Professor 134834 0 750 0 1458 0 13483 0 3294 0 153819 0 0 0 Part I, Line 3 University of Western States, with support from a related organization, TCS Education System, used one or more of the methods described below to establish the top management official's compensation: - Compensation Committee - Independent Compensation Consultant - Compensation Survey or Study - Form 990 of other organizations - Approval by the Board of Compensation Committee Part I, Lines 4a-b The following individual received severance payments in 2022. These payments are reported as taxable compensation on Part II, Column b(iii): W. Glenn Ford - $41,667 TCS Education System provides a supplemental deferred compensation plan for certain executives. The following individuals participate in the plan: - Michael Horowitz University of Western States provides a 457(f) deferred compensation plan for the following individual: - Joseph Brimhall The purpose of the eligible deferred compensation plan is to provide deferred compensation to a select group of highly compensated ("Top Hat Group") employees. The employer, at its sole discretion, will make non-elective contributions to the plan for active participants; active participants may make their own elective deferrals up to the maximum amount permitted by law. Part I, Line 7 The target opportunity for the discretionary award is established through market compensation and internal policy so as to relate pay, performance and rewards. Upon reviewing annual performance, the Executive Committee of the Board of Trustees determines results and the granting of discretionary awards, if any. Form 990, Part III, line 3 On February 1, 2023, UWS affiliated with TCS Education System. The affiliation was made to expand the educational opportunities and geographic reach offered by the System. UWS aligns with the System's mission of preparing innovative, engaged, purposeful agents of change who serve our global community. As a result of this transaction, UWS expects to reduce costs through economies of scale. The provision of those services and the allocation of costs related thereto could result in operating results or a financial position of UWS that is significantly different from those that would have been obtained if UWS operated independently. Form 990, Part VI, Section A, line 4 The bylaws were amended during the fiscal year in conjunction with the affiliation with TCS Education System. Form 990, Part VI, Section A, line 6 The TCS Education System ("TCS ES") is the sole corporate member of University of Western States ("UWS"). Form 990, Part VI, Section A, line 7a The Member has the authority to consent to the election of persons to membership on the Board of Trustees, this shall apply to any removal of a member of the Board. Form 990, Part VI, Section A, line 7b The powers and authority of the Member shall be limited to the following: i. The authority of the Member to appoint or remove the officers of the Corporation. ii. The authority of the Member to consent to the election or removal of members of the Board of Trustees. iii. The authority of the Member to approve any Board decision to incur debt or mortgage by pledging any real or personal property, whether tangible or intangible; to liquidate investment assets; or to draw down investment funds operations. iv. The authority of the Member to approve any Board decision to change the purpose of the Corporation; change legal entity or tax structure; file any fictitious business names; mergers or consolidations; to sell all or substantially all assets; or to file a petition for receivership or bankruptcy, or similar insolvency proceedings of the Corporation. v. The authority of the Member to amend the Articles of Incorporation or Bylaws of the Corporation, subject to any requirement for consent from the Board. Form 990, Part VI, Section B, line 11b The IRS Form 990 is prepared by an independent accounting firm (RSM US LLP) along with the advice of management and attorneys of the organization. The Form 990 is made available to the Governing Board prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The institution requires annual commitments from trustees, officers and key employees to the conflict of interest policy. Conflict of interest disclosures for institutional administrative officers, key employees, highly compensated employees and investigators on federally funded projects are monitored primarily by human resources with escalation to executive administration and the board of trustees as necessary based on individual circumstances. Conflict of interest disclosures for trustees are monitored by the institutional board of trustees liaison. At minimum, board members, administrative officers, key employees, highly compensated employees and investigators on federally funded projects who have declared or been found to have conflict of interest in any matter before the administration or board shall refrain from participating in consideration of the proposed transaction. The person or persons involved should not vote on such matters and should not be present at the time of the vote. Form 990, Part VI, Section B, line 15 The Board of Trustees examined and set the President's compensation in 2014 based on a comprehensive and independent review by Casagrande Consulting LLC and engaged in another such review in 2022. Annually the Board of Trustees conducts a performance review for the President and determines compensation in alignment with the consumer price index as well as a rubric related to performance outcomes. The deliberation and decision is documented in a letter to the President. For other benefitted administrative positions, an independent compensation analysis was performed by Trupp HR in the fall of 2016 and 2022. The analysis leveraged 3 leading market salary sources as well as factored for location, industry and size resulting in a comprehensive salary structure and salary setting guidelines. The salary structure is reviewed and adjusted annually for cost-of-living increases. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request. Form 990, Part XI, line 9: Inherent Contribution Received in Affiliation 10,622,308. TCS Education System Inc 203 N LaSalle Street Suite 1900 Chicago IL 60601 270717860 Supporting Organization IL 501(c)(3) Line 12b, II N/A 0 The Chicago School of Professional Psychology 325 North Wells Chicago IL 60654 363005527 Education IL 501(c)(3) Line 2 The Chicago School - California Inc 1 The Chicago School - Washington DC Inc 901 15th Street NW Washington DC 20005 800477644 Education DC 501(c)(3) Line 2 The Chicago School - California Inc 1 The Chicago School - California Inc 707 Wilshire Boulevard Los Angeles CA 90017 900394713 Education CA 501(c)(3) Line 2 TCS Education System 1 Pacific Oaks Education Corporation 45 Eureka Street Pasadena CA 91103 951716809 Education CA 501(c)(3) Line 2 TCS Education System 1 The Colleges of Law 4475 Market Street Ventura CA 93003 952592468 Education CA 501(c)(3) Line 2 TCS Education System 1 TCS Education - Texas Inc 2101 N Waterview Parkway Richardson TX 75080 364769956 Education TX 501(c)(3) Line 2 The Chicago School - California Inc 1 Saybrook University 55 Eureka Street Pasadena CA 91103 942155109 Education CA 501(c)(3) Line 2 TCS Education System 1 Kansas Health Science Center Inc 217 E Douglas Ave Wichita KS 97213 825178988 Education KS 501(c)(3) Line 2 TCS Education System 1 University of Western States Health Care Incorporated 8000 NE Tillamook Street Portland OR 97213 851407679 Health care OR University of Western States C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0