UNIVERSITY OF MASSACHUSETTS GLOBAL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF MASSACHUSETTS GLOBAL (EIN 26-0152908)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-19
- IRS object ID
- 202431109349300913
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-19T12:31:20-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 135565207 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 SOUTH HOPE STREET SUITE 1500 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90071 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260152908 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF MASSACHUSETTS GLOBAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UMAS | BusinessNameControlTxt |
| Phone | 9493419800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16355 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL DEVINE | PersonNm |
| Person Title | CHIEF OPERATING OFFICER | PersonTitleTxt |
| Phone | 9493417601 | PhoneNum |
| Signature | 2024-04-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DANIEL | PersonFirstNm |
| Person Last | DEVINE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CAREY MCKEE | PreparerPersonNm |
| PTIN | P01281067 | PTIN |
| Phone | 2139724000 | PhoneNum |
| Preparation | 2024-04-05 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UMASS GLOBAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID ANDREWS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16355 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $149,777,293 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UMASSGLOBAL.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF UMASS GLOBAL IS TO PROVIDE STUDENTS DYNAMIC EDUCATION BASED ON EXCELLENCE AND FLEXIBILITY THAT CREATES LASTING VALUE AND RELEVANCE FOR EVOLVING CAREERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 1852 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $72,662 | PYContributionsGrantsAmt |
| CY Contributions Grants | $828,621 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $991,412 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $106,668,190 | CYProgramServiceRevenueAmt |
| PY Investment Income | $20,666 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,424,826 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,857 | PYOtherRevenueAmt |
| CY Other Revenue | $26,102 | CYOtherRevenueAmt |
| PY Total Revenue | $1,094,597 | PYTotalRevenueAmt |
| CY Total Revenue | $112,947,739 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $408,354 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,682,681 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,593,142 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $73,409,457 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $3,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $25,300 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $25,300 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,636,770 | PYOtherExpensesAmt |
| CY Other Expenses | $48,117,821 | CYOtherExpensesAmt |
| PY Total Expenses | $13,641,266 | PYTotalExpensesAmt |
| CY Total Expenses | $130,235,259 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$12,546,669 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$17,287,520 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $117,908,819 | TotalAssetsBOYAmt |
| Total Assets EOY | $61,604,454 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $175,376,876 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $135,892,874 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$57,468,057 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$74,288,420 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF UMASS GLOBAL IS TO PROVIDE STUDENTS WITH AN ACCESSIBLE INCLUSIVE, AND TRANSFORMATIVE EDUCATION BASED ON EXCELLENCE AND FLEXIBILITY, CREATING LASTING VALUE AND RELEVANCE FOR A DYNAMIC WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $38,646,662 | ExpenseAmt |
| Grant | $8,682,681 | GrantAmt |
| Revenue | $106,668,190 | RevenueAmt |
| Desc | UMASS GLOBAL'S ONLINE PROGRAMS HAVE BEEN CONSISTENTLY RECOGNIZED BY U.S. NEWS & WORLD REPORT, SINCE IT STARTED GIVING AWARDS. U.S. NEWS & WORLD REPORT AWARDS INCLUDE, BACHELORS PROGRAMS, ONLINE GRADUATE EDUCATION PROGRAMS, AND ONLINE PROGRAMS FOR VETERANS. AS A UNIVERSITY BUILT TO THE SERVE THE MILITARY IN 1958, IT'S NO WONDER THAT UMASS GLOBAL FORMERLY BRANDMAN UNIVERSITY HAS BEEN CONSISTENTLY RECEIVING THE MILITARY FRIENDLY GOLD STAR RANKING STUDENT SERVICES: TO HELP AND INCREASE STUDENT SUCCESS, UMASS GLOBAL FROM VIQTORY, AN ORGANIZATION THAT CONNECTS THE MILITARY COMMUNITY WITH CIVILIAN OPPORTUNITY. AS A NONPROFIT UNIVERSITY DEDICATED TO STUDENT SUCCESS, THE SCHOOL IS PROUD OF THE FACT THAT 93 PERCENT OF ITS ALUMNI WOULD RECOMMEND UMASS GLOBAL TO FAMILY, FRIENDS AND/OR COLLEAGUES. UMASS GLOBAL IS REGIONALLY ACCREDITED BY, AND IS A MEMBER OF, THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WSCUC) SENIOR COLLEGE AND UNIVERSITY COMMISSION. ITS CALIFORNIA TEACHER TRAINING AND CREDENTIAL PROGRAMS ARE ACCREDITED BY THE CALIFORNIA COMMISSION ON TEACHER CREDENTIALING (CTC) AND PROFESSIONALLY ACCREDITED BY THE COUNCIL FOR THE ACCREDITATION OF EDUCATOR PREPARATION (CAEP). EFFECTIVE NOVEMBER 7, 2011, THE BACCALAUREATE AND DNP PROGRAMS AT UMASS GLOBAL ARE ACCREDITED BY THE COMMISSION ON COLLEGIATE NURSING EDUCATION (CCNE), AND ITS BACHELOR'S IN SOCIAL WORK DEGREE IS PROFESSIONALLY ACCREDITED BY THE COUNCIL ON SOCIAL WORK EDUCATION (CSWE). UMASS GLOBAL HAS ALSO PARTNERED WITH SEVERAL LARGE AND WELL-KNOWN CORPORATE EMPLOYERS TO PROVIDE EDUCATIONAL DEGREE PROGRAMS TO THE EMPLOYEES OF WALMART INCORPORATED, THE WALT DISNEY COMPANY, AND AAA. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $11,386,237 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | ACADEMIC SUPPORT: UMASS GLOBAL PROVIDES BOTH ON GROUND AND VIRTUAL OFFICE, REGISTRATION, ETC) AND ENROLLMENT COACHING. UMASS GLOBAL'S ACADEMIC ADVISING APPROACH ALLOWS STUDENTS TO MAP OUT HIS/HER ACADEMIC PROGRAM AND FACILITATES A STUDENT'S ABILITY TO GRADUATE ON TIME. EARLY ADMISSION PROGRAMS AND ARTICULATION AGREEMENTS WITH ITS COMMUNITY COLLEGE PARTNERS, AND EXCLUSIVE SCHOLARSHIP OPPORTUNITIES OFFERED TO HUNDREDS OF ORGANIZATIONS IN ITS PREMIER PARTNER NETWORK ALSO ENSURE THAT THE STUDENT'S TIME IS MAXIMIZED FOR DEGREE COMPLETION. ACCESS TO CHAPMAN UNIVERSITY'S LEATHERBY LIBRARIES, INCLUDING BOOKS, PERIODICALS, MEDIA, ONLINE DATABASES, COURSE-BASED LIBRARY INSTRUCTION AND PERSONALIZED RESEARCH ASSISTANCE FOR STUDENTS, FACULTY AND STAFF. THE INCLUDE NINE INDIVIDUALLY NAMED LIBRARIES WITH DISTINCTIVE COLLECTIONS REPRESENTING DISCIPLINARY AREAS OF THE UNIVERSITY. THE FACILITY FEATURES 15 GROUP STUDY ROOMS, 6 MULTI-MEDIA PREVIEW ROOMS, OVER 250 COMPUTERS FOR USER ACCESS, 6 COMPUTER CLASSROOMS, A LIBRARY INSTRUCTION ROOM, AN EXTENDED-HOUR STUDY COMMONS, AND MORE THAN 600 SEATS AT TABLES, CARRELS, AND LOUNGE CHAIRS. THE LEATHERBY LIBRARIES' COLLECTION CONTAINS ABOUT 265,000 VOLUMES AND 2,000 PRINT JOURNAL TITLES, IN ADDITION TO DVDS, VIDEOS, CDS, AND OTHER RESOURCES THE RINKER LAW LIBRARY CURRENTLY CONTAINS OVER 293,000 VOLUMES, INCLUDING BOOKS, MICROFORMS, AUDIO VISUAL MATERIALS, AND SERIALS. THIS FACILITY FEATURES SEATING FOR ABOUT 300 USERS WITH ACCESS TO THE INTERNET AND TO MANY ELECTRONIC RESEARCH DATABASES. UMASS GLOBAL USES THE BLACKBOARD OUTCOMES ASSESSMENT SYSTEM, A SINGLE PLATFORM FOR TEACHING, LEARNING AND ASSESSMENT. THIS SYSTEM EXTENDS THE BLACKBOARD LEARNING MANAGEMENT SYSTEM USED FOR TEACHING AND LEARNING TO ENGAGE THE INSTITUTION'S STAKEHOLDERS IN THE ASSESSMENT PROCESS. AS A RESULT, THE INSTITUTION IS WELL POSITIONED TO TRACK STUDENT LEARNING OUTCOMES AND IMPROVE PERFORMANCE AND RETENTION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $51,489,960 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | STUDENT SERVICES: TO HELP AND INCREASE STUDENT SUCCESS, UMASS GLOBAL PROUDLY PROVIDES A CULTURE OF SUPPORT. STUDENT SERVICES OPERATIONS PROVIDES SERVICES TO ALL STUDENTS INCLUDING ACADEMIC ADVISORS, ONE STOP REPRESENTATIVES FOR FINANCIAL AID, ADDITIONAL KEY SUPPORT (ACCESSIBLE EDUCATION, MILITARY AND VETERANS AFFAIRS, CAREER COACHING, BUSINESS OFFICE, REGISTRATION, ETC) AND ENROLLMENT COACHING. UMASS GLOBAL'S ACADEMIC ADVISING APPROACH ALLOWS STUDENTS TO MAP OUT HIS/HER ACADEMIC PROGRAM AND FACILITATES A STUDENT'S ABILITY TO GRADUATE ON TIME. EARLY ADMISSION PROGRAMS AND ARTICULATION AGREEMENTS WITH ITS COMMUNITY COLLEGE PARTNERS, AND EXCLUSIVE SCHOLARSHIP OPPORTUNITIES OFFERED TO HUNDREDS OF ORGANIZATIONS IN ITS PREMIER PARTNER NETWORK ALSO ENSURE THAT THE STUDENT'S TIME IS MAXIMIZED FOR DEGREE COMPLETION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $101,522,859 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 114 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1852 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOUG RENNER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9493417601 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16355 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| MANNING ROB | |||||||||
| REGENT CHAIRMAN | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| COWAN CAROLE | |||||||||
| REGENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| COWAN MO | |||||||||
| REGENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| FURMAN MARIA | |||||||||
| REGENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| GRIER ED | |||||||||
| REGENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFFRIES PARIS IMARI | |||||||||
| REGENT (AS OF 11/10/22) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JULIAN JR JAMES | |||||||||
| REGENT | 1.00 | 40.00 | Yes (X) | $0 | $489,817 | $162,119 | |||
| KARAM STEVE | |||||||||
| REGENT (THRU 11/1/22) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KEITH JEFF | |||||||||
| REGENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KILBURN DON | |||||||||
| REGENT | 1.00 | 40.00 | Yes (X) | $0 | $668,566 | $99,591 | |||
| LARSON GLORIA | |||||||||
| REGENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARTINEZ VERA | |||||||||
| REGENT (THRU 11/1/22) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NEWMAN KATHERINE | |||||||||
| REGENT (THRU 1/31/23) | 1.00 | 40.00 | Yes (X) | $0 | $494,548 | $124,583 | |||
| WOOLRIDGE VICTOR | |||||||||
| REGENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANDREWS DAVID | |||||||||
| CHANCELLOR/CEO (AS OF12/31/22) | 40.00 | 0.00 | Yes (X) | $465,108 | $0 | $17,924 | |||
| BRAHM GARY | |||||||||
| CHANCELLOR/CEO (THRU 12/30/22) | 40.00 | 0.00 | Yes (X) | $1,208,206 | $0 | $39,146 | |||
| DEVINE DANIEL | |||||||||
| CHIEF OPERATING OFFICER | 40.00 | 0.00 | Yes (X) | $241,317 | $0 | $59,417 | |||
| DOOLITTLE PHILLIP | |||||||||
| EXEC VC CFO/TREASURER | 40.00 | 0.00 | Yes (X) | $488,896 | $0 | $43,009 | |||
| KNIGHT SASKIA | |||||||||
| EXE VC OF ENROLL/STUD AFFAIRS | 40.00 | 0.00 | Yes (X) | $520,889 | $0 | $55,751 | |||
| DODGE LAURIE | |||||||||
| VC OF INST ASMNT (THRU 05/23) | 40.00 | 0.00 | $434,509 | $0 | $38,163 | Yes (X) | |||
| ETESAMNIA HAMID | |||||||||
| VC OF INFO TECH (THRU 8/31/22) | 40.00 | 0.00 | $538,905 | $0 | $34,266 | Yes (X) | |||
| HOMER JAMES | |||||||||
| VC OF NATIONAL PARTNERSHIPS | 40.00 | 0.00 | $288,571 | $0 | $36,939 | Yes (X) | |||
| JOHNSTON DEXTER | |||||||||
| CEO, CBEESC (THRU 5/2/23) | 40.00 | 0.00 | $319,868 | $0 | $42,853 | Yes (X) | |||
| TARIQ KHALID | |||||||||
| ASSOC VC OF INFO SYSTEMS | 40.00 | 0.00 | $401,103 | $0 | $24,158 | Yes (X) | |||
| BULLOCK CHARLES | |||||||||
| FORMER EVC ACADEMIC AFFAIRS | 40.00 | 0.00 | $270,775 | $0 | $17,596 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,178,147 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,652,931 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $795,515 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 139 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GUILD EDUCATION | |||||
| 370 17TH ST STE 3400 | DENVER | CO | 80202 | STRATEGIC PARTNER | $8,377,819 |
| TIAA CREF | |||||
| 8500 ANDREW CARNEGIE BLVD | CHARLOTTE | NC | 28262 | RETIREMENT SERVICES | $6,731,051 |
| GOOGLE LLC | |||||
| 1600 AMPHITHEATRE PKWY | MOUNTAIN VIEW | CA | 94043 | ADVERTISING | $6,575,628 |
| BLUE SHIELD OF CALIFORNIA | |||||
| PO BOX 749415 | LOS ANGELES | CA | 90074 | HEALTH INSURANCE | $5,560,490 |
| INNOCEAN WORLDWIDE AMERICAS LLC | |||||
| 180TH 5TH STREET SUITE 200 | HUNTINGTON BEACH | CA | 92648 | ADVERTISING | $4,039,288 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 79 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $746,629 | GovernmentGrantsAmt |
| All Other Contributions | $81,992 | AllOtherContributionsAmt |
| Total Contributions | $828,621 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $106,618,179 | $106,618,179 |
| AUXILIARY REVENUE | 721110 | $50,011 | $50,011 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $106,668,190 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $347,570 | TotalRevenueColumnAmt |
| Exclusion | $347,570 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,000 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,000 | TotalRevenueColumnAmt |
| Exclusion | $19,000 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $41,906,810 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $36,829,554 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,077,256 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,077,256 | TotalRevenueColumnAmt |
| Exclusion | $5,077,256 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REFUNDS AND REBATES | 900099 | $6,844 | $6,844 |
| MISCELLANEOUS | 900099 | $258 | $258 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,102 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $112,947,739 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $106,668,190 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,450,928 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,682,681 | TotalAmt |
| Program Services | $8,682,681 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,322,403 | TotalAmt |
| Program Services | $518,385 | ProgramServicesAmt |
| Management And General | $3,804,018 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,346,109 | TotalAmt |
| Program Services | $47,429,398 | ProgramServicesAmt |
| Management And General | $6,916,711 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,104,753 | TotalAmt |
| Program Services | $2,411,559 | ProgramServicesAmt |
| Management And General | $693,194 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,420,586 | TotalAmt |
| Program Services | $4,896,407 | ProgramServicesAmt |
| Management And General | $2,524,179 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,215,606 | TotalAmt |
| Program Services | $3,498,420 | ProgramServicesAmt |
| Management And General | $717,186 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $630,365 | TotalAmt |
| Management And General | $630,365 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,118 | TotalAmt |
| Management And General | $297,118 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,300 | TotalAmt |
| Fundraising | $25,300 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,518,463 | TotalAmt |
| Program Services | $9,362,420 | ProgramServicesAmt |
| Management And General | $1,156,043 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,260,856 | TotalAmt |
| Program Services | $18,241,165 | ProgramServicesAmt |
| Management And General | $19,691 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,939,873 | TotalAmt |
| Program Services | $1,382,699 | ProgramServicesAmt |
| Management And General | $557,174 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,530,644 | TotalAmt |
| Program Services | $2,254,812 | ProgramServicesAmt |
| Management And General | $275,832 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,255,982 | TotalAmt |
| Program Services | $1,862,432 | ProgramServicesAmt |
| Management And General | $393,550 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,014 | TotalAmt |
| Program Services | $97,945 | ProgramServicesAmt |
| Management And General | $11,069 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,160 | TotalAmt |
| Program Services | $310,146 | ProgramServicesAmt |
| Management And General | $98,014 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,560,149 | TotalAmt |
| Management And General | $2,560,149 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,340,075 | TotalAmt |
| Management And General | $7,340,075 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $574,444 | TotalAmt |
| Management And General | $574,444 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| LIBRARY SHARED SERVICES | $285,655 | $285,655 | |
| LIBRARY ONLINE RESOURCE | $256,997 | $256,997 | |
| ACCREDITATION | $106,984 | $106,984 | |
| STATE REGISTRATIONS | $43,042 | $31,738 | $11,304 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,235,259 | TotalAmt |
| Program Services | $101,522,859 | ProgramServicesAmt |
| Management And General | $28,687,100 | ManagementAndGeneralAmt |
| Fundraising | $25,300 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,115,598 | BOYAmt |
| EOY | $938,467 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $23,445,481 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,867,549 | BOYAmt |
| EOY | $9,654,587 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,000,565 | BOYAmt |
| EOY | $7,871,043 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,668,758 | BOYAmt |
| EOY | $1,590,332 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,737,122 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,006,462 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,392,282 | BOYAmt |
| EOY | $5,730,660 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,864,067 | BOYAmt |
| EOY | $12,373,884 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,908,819 | BOYAmt |
| EOY | $61,604,454 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,935,791 | BOYAmt |
| EOY | $8,861,395 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,878,243 | BOYAmt |
| EOY | $14,431,643 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,786,722 | BOYAmt |
| EOY | $100,624,285 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,776,120 | BOYAmt |
| EOY | $11,975,551 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,376,876 | BOYAmt |
| EOY | $135,892,874 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$58,373,201 | BOYAmt |
| EOY | -$74,711,162 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $905,144 | BOYAmt |
| EOY | $422,742 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$57,468,057 | BOYAmt |
| EOY | -$74,288,420 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,908,819 | BOYAmt |
| EOY | $61,604,454 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$17,287,520 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $467,157 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $375,322 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $136,367 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,320,758 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $72,662 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $828,621 | CurrentTaxYearAmt |
| Total | $6,733,730 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $375,322 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $136,367 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,320,758 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $72,662 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $828,621 | CurrentTaxYearAmt |
| Total | $6,733,730 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $42,103 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,691,627 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $303,220 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,091 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $185,161 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,666 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $366,570 | CurrentTaxYearAmt |
| Total | $876,708 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $235,452 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,027 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,857 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,102 | CurrentTaxYearAmt |
| Total | $284,411 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,894,849 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $636,374,195 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.84760 | PublicSupportCY170Pct |
| Public Support PY170 | 0.83460 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 23,973. 2019 AMOUNT: $ 235,452. 2020 AMOUNT: $ 8,027. 2021 AMOUNT: $ 9,857. 2022 AMOUNT: $ 7,102. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,161,900 | OtherCostOrOtherBasisAmt |
| Depreciation | $380,642 | DepreciationAmt |
| Book Value | $781,258 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,575,222 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,625,820 | DepreciationAmt |
| Book Value | $4,949,402 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,730,660 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $208,163 |
| LEASE ASSETS | $12,165,721 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,373,884 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| AGENCY ASSETS HELD IN CUSTODY | $129,442 |
| RIGHT OF USE LIABILITY | $11,846,109 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $11,975,551 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $104,265,058 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $104,265,058 | RevenueSubtotalAmt |
| Other Revenues Not Included | $8,682,681 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $8,682,681 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $112,947,739 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $121,085,421 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $121,085,421 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $9,149,838 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $9,149,838 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $130,235,259 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS REPORTED GROSS ON FORM 990 8,682,681. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS REPORTED GROSS ON FORM 990 8,682,681. ADJUSTMENT FOR BAD DEBT 467,157. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | UMASS GLOBAL'S NON-DISCRIMINATION POLICY (BELOW) IS PROMINENT IN BOTH THE UNDERGRADUATE AND GRADUATE APPLICATIONS (BOTH ON ONLINE AND PDF VERSIONS). UMASS GLOBAL CONSIDERS ALL APPLICANTS WITHOUT REGARD TO RACE, RELIGION, COLOR, NATIONAL ORIGIN, AGE, SEX, MARITAL STATUS, DISABILITY, VETERAN STATUS OR ANY OTHER CHARACTERISTIC PROTECTED BY APPLICABLE STATE OR FEDERAL CIVIL RIGHTS LAWS. SOME INFORMATION REQUESTED IN THE APPLICATION PROCESS IS REQUESTED FOR FEDERAL REPORTING, AND IS NOT USED IN A DISCRIMINATORY MANNER. |
| SCHEDULE E, PART I, LINE 6 | UMASS GLOBAL IS AWARDED GRANTS FROM GOVERNMENT AGENCIES, SUCH AS THE DEPARTMENT OF EDUCATION AND THE CALIFORNIA STUDENT AID COMMISSION, TO PROVIDED FINANCIAL AID TO STUDENTS. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SARA CATZ | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 18882 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92623 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | GRANT WRITING | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $25,300 | RetainedByContractorAmt |
| Net To Organization | -$25,300 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $25,300 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$25,300 | TotalNetToOrganizationAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (5 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| UMASS GLOBAL UNDERGRADUATE SCHOLARSHIPS | 3521 | $2,980,808 | N/A | N/A |
| UMASS GLOBAL GRADUATE SCHOLARSHIPS | 2929 | $4,233,566 | N/A | N/A |
| PRIVATE SCHOLARSHIPS | 159 | $696,971 | N/A | N/A |
| FEDERAL SEOG | 892 | $580,444 | N/A | N/A |
| SCHOLARSHIPS | 108 | $190,892 | N/A | N/A |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS AND OTHER ASSISTANCE REPRESENT STUDENT FINANCIAL AID. WHEN AWARDING AID, UMASS GLOBAL FOLLOWS ALL LAWS AND REGULATIONS OF FEDERAL AND STATE OF CALIFORNIA AID PROGRAMS. FOR MORE INFORMATION, VISIT OUR WEBSITE AT WWW.UMASSGLOBAL.EDU. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRAHM GARY | ||||||||||||||
| CHANCELLOR/CEO (THRU 12/30/22) | $737,059 | $0 | $344,712 | $0 | $126,435 | $0 | $27,450 | $0 | $11,696 | $0 | $1,247,352 | $0 | $0 | $0 |
| KILBURN DON | ||||||||||||||
| REGENT | $0 | $424,060 | $0 | $145,600 | $0 | $98,906 | $0 | $56,946 | $0 | $42,645 | $0 | $768,157 | $0 | $0 |
| JULIAN JR JAMES | ||||||||||||||
| REGENT | $0 | $455,123 | $0 | $0 | $0 | $34,694 | $0 | $131,886 | $0 | $30,233 | $0 | $651,936 | $0 | $0 |
| NEWMAN KATHERINE | ||||||||||||||
| REGENT (THRU 1/31/23) | $0 | $361,500 | $0 | $54,225 | $0 | $78,823 | $0 | $111,634 | $0 | $12,949 | $0 | $619,131 | $0 | $0 |
| KNIGHT SASKIA | ||||||||||||||
| EXE VC OF ENROLL/STUD AFFAIRS | $418,015 | $0 | $80,000 | $0 | $22,874 | $0 | $27,001 | $0 | $28,750 | $0 | $576,640 | $0 | $0 | $0 |
| ETESAMNIA HAMID | ||||||||||||||
| VC OF INFO TECH (THRU 8/31/22) | $200,121 | $0 | $29,200 | $0 | $309,584 | $0 | $14,538 | $0 | $19,728 | $0 | $573,171 | $0 | $0 | $0 |
| DOOLITTLE PHILLIP | ||||||||||||||
| EXEC VC CFO/TREASURER | $397,476 | $0 | $70,000 | $0 | $21,420 | $0 | $27,450 | $0 | $15,559 | $0 | $531,905 | $0 | $0 | $0 |
| ANDREWS DAVID | ||||||||||||||
| CHANCELLOR/CEO (AS OF12/31/22) | $421,275 | $0 | $0 | $0 | $43,833 | $0 | $7,030 | $0 | $10,894 | $0 | $483,032 | $0 | $0 | $0 |
| DODGE LAURIE | ||||||||||||||
| VC OF INST ASMNT (THRU 05/23) | $330,109 | $0 | $94,038 | $0 | $10,362 | $0 | $25,242 | $0 | $12,921 | $0 | $472,672 | $0 | $0 | $0 |
| TARIQ KHALID | ||||||||||||||
| ASSOC VC OF INFO SYSTEMS | $200,453 | $0 | $199,820 | $0 | $830 | $0 | $6,213 | $0 | $17,945 | $0 | $425,261 | $0 | $0 | $0 |
| JOHNSTON DEXTER | ||||||||||||||
| CEO, CBEESC (THRU 5/2/23) | $316,483 | $0 | $0 | $0 | $3,385 | $0 | $27,450 | $0 | $15,403 | $0 | $362,721 | $0 | $0 | $0 |
| HOMER JAMES | ||||||||||||||
| VC OF NATIONAL PARTNERSHIPS | $285,490 | $0 | $0 | $0 | $3,081 | $0 | $8,850 | $0 | $28,089 | $0 | $325,510 | $0 | $0 | $0 |
| DEVINE DANIEL | ||||||||||||||
| CHIEF OPERATING OFFICER | $238,924 | $0 | $0 | $0 | $2,393 | $0 | $21,406 | $0 | $38,011 | $0 | $300,734 | $0 | $0 | $0 |
| BULLOCK CHARLES | ||||||||||||||
| FORMER EVC ACADEMIC AFFAIRS | $119,878 | $0 | $143,750 | $0 | $7,147 | $0 | $11,025 | $0 | $6,571 | $0 | $288,371 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A: | FormAndLineReferenceDesc |
| Explanation | HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE A HOUSING ALLOWANCE OF $103,846 WAS PROVIDED TO THE CHANCELLOR (GARY BRAHM). IT IS CONSIDERED A TAXABLE BENEFIT AND AS SUCH, IS INCLUDED IN HIS W-2 EARNINGS. A HOUSING ALLOWANCE OF $30,000 WAS PROVIDED TO THE CHANCELLOR/CEO (DAVID ANDREWS). IT IS CONSIDERED A TAXABLE BENEFIT AND AS SUCH, IS INCLUDED IN HIS W-2 EARNINGS. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES CERTAIN EMPLOYEES HAVE ACCESS TO SOCIAL CLUB MEMBERSHIPS FOR THE BUSINESS PURPOSE OF CULTIVATING DONOR/TRUSTEE RELATIONSHIPS. FOR THIS FISCAL YEAR, SOCIAL CLUB DUES OF $11,075 WERE PAID FOR GARY BRAHM. THESE WERE DETERMINED TO BE NON-TAXABLE BENEFITS SINCE THEY HAD A BONA FIDE BUSINESS PURPOSE. HAMID ETESAMNIA ENTERED INTO A RETENTION BONUS AGREEMENT, EFFECTIVE MAY 27, 2020. THIS WAS AN UNFUNDED INELIGIBLE DEFERRED COMPENSATION AGREEMENT SUBJECT TO IRC SECTIONS 409(A)AND 457(F) AND OTHER APPLICABLE LAW. ALL REQUIREMENTS WERE MET AS OF JANUARY 31, 2022 AND FULL PAYMENT OF $303,680 WAS MADE TO THE PARTICIPANT AND IS REPORTED IN PART II, COLUMN B(II). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINES 8 THROUGH 19, PRIOR YEAR REVENUE & EXPENSES: | THE PRIOR YEAR REVENUE AND EXPENSES REPORTED IN THIS SECTION DEPICT THE ONE MONTH TAX PERIOD BEGINNING JUNE 1, 2022 TO JUNE 30, 2022; THEREFORE, THIS REVENUE AND EXPENSES WILL NOT BE COMPARABLE TO THE 12 MONTHS ENDING JUNE 30, 2023. A STUB PERIOD RETURN WAS FILED IN THE PRIOR YEAR DUE TO THE CHANGE IN FISCAL YEAR END OF UMASS GLOBAL FROM MAY 31 TO JUNE 30. |
| FORM 990, PART VI, SECTION A, LINE 6 | UNIVERSITY OF MASSACHUSETTS IS THE SOLE MEMBER OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BYLAWS OF UMASS GLOBAL PROVIDE THAT THE SOLE MEMBER, UNIVERSITY OF MASSACHUSETTS, HAS THE POWER TO APPOINT INTERESTED REGENTS. THE SOLE MEMBER ALSO HAS THE POWER TO APPOINT CHAIR AND VICE CHAIR OF THE REGENTS, WHO SERVE FOR A PERIOD OF THREE (3) YEARS. |
| FORM 990, PART VI, SECTION A, LINE 7B | WITHOUT AN AFFIRMATIVE VOTE OF THE SOLE CORPORATE MEMBER, UNIVERSITY OF MASSACHUSETTS, NEITHER UMASS GLOBAL NOR THE BOARD SHALL ENTER INTO ANY COMMITMENT TO: - AMEND, MODIFY OR WAIVE ANY PROVISIONS OF THE ARTICLES. - INCUR ANY INDEBTEDNESS, PLEDGE OR GRANT LIENS ON ANY ASSETS IN EXCESS OF $15 MILLION IN A SINGLE TRANSACTION OR $50 MILLION IN THE AGGREGATE AT ANY TIME OUTSTANDING. - INCUR ANY CAPITAL EXPENDITURES IN EXCESS OF $10 MILLION IN A SINGLE TRANSACTION OR SERIES OF RELATED TRANSACTIONS, OR IN EXCESS OF $2 MILLION PER MONTH. -ENTER INTO OR EFFECT ANY TRANSACTION OR SERIES OF RELATED TRANSACTIONS INVOLVING SALE, LESE, LICENSE, EXCHANGE, OR OTHER DISPOSITION OF ANY ASSETS, OTHER THAN SALES OF INVENTORY IN THE ORDINARY COURSE OF BUSINESS. -ESTABLISH ANY SUBSIDIARY OR ENTER INTO ANY JOINT VENTURE OR SIMILAR BUSINESS ARRANGEMENT. -MERGE, REORGANIZE, CONSOLIDATE, DISSOLVE, WIND-UP OR LIQUIDATE, MAKE AN ASSIGNMENT FOR THE BENEFIT OF CREDITORS OR INITIATE A BANKRUPTCY PROCEEDING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED WITH AN OUTSIDE ACCOUNTING FIRM WHO WORKS CLOSELY WITH THE UMASS GLOBAL CONTROLLER. THE FORM IS THEN REVIEWED BY THE COO AND BY THE AUDIT COMMITTEE. SUBSEQUENT TO ITS REVIEW, THE AUDIT COMMITTEE REPORTS BACK TO THE BOARD OF REGENTS REGARDING ITS OVERSIGHT OF THE FORM 990 AND THE FINAL FORM, INCLUDING ALL SCHEDULES, IS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE COO IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVEIWED BY THE EXECUTIVE VICE CHANCELLOR OF FINANCE & ADMINISTRATION/CFO AND THE AUDIT COMMITTEE, THEN THE RESULTS ARE REPORTED TO THE FULL BOARD OF REGENTS AS DEFINED BY THE UNIVERSITY'S BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD APPOINTS AN EXECUTIVE COMPENSATION COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES, INCLUDING ANY RETENTION BONUSES, FOR THE CHANCELLOR/CEO, OTHER OFFICERS AND KEY EMPLOYEES (IF ANY). FOR THE TAX YEAR 2022, THE EXECUTIVE COMPENSATION COMMITTEE HIRED A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS CONSULTING FIRM (INDEPENDENT EXPERT) TO REVIEW, ANALYZE AND PROVIDE BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGE. THE COMPARABILITY DATA OBTAINED FROM THE INDEPENDENT EXPERTS, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS (PEER ANALYSIS) FOR SIMILAR JOB DUTIES, INCLUDED FORM 990 DISCLOSURES OF NOT-FOR-PROFIT PEER ORGANIZATIONS AND A NUMBER OF NATIONAL COMPENSATION AND BENEFITS SURVEYS AND REPORTS. THE INDEPENDENT EXPERTS REPORT, WAS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE AT ITS FEBRUARY 21, 2022 MEETING. THE EXECUTIVE COMMITTEE'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES: THE TERMS OF THE DELIBERATIONS, MEMBERS PRESENT AND THOSE WHO VOTED ON IT, A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED, DATE APPROVED, AND ANY ACTIONS TAKEN WITH RESPECT TO ANY POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION C, LINE 19 | WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 3,334,600. MANAGEMENT AND GENERAL EXPENSES 1,156,043. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,490,643. STRATEGIC ENROLLMENT PARTNERS : PROGRAM SERVICE EXPENSES 6,027,820. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,027,820. |
| FORM 990, PART XI, LINE 9: | BAD DEBT RECOVERY 467,157. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF MASSACHUSETTS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 TILLSON FARM ROAD | AddressLine1Txt |
| City | AMHERST | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010039346 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 823202363 | EIN |
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | STATE OF MA | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBE EDUCATIONAL SERVICES COMPANY INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1875 K STREET NW 5TH FLOOR | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820732306 | EIN |
| Primary Activities | EDUC SOFTWARE | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UMASS GLOBAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $1,333,856 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $254,252 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CBE EDUCATIONAL SERVICES COMPANY INC | ||
| D | $7,871,043 | LOAN BALANCE |
| CBE EDUCATIONAL SERVICES COMPANY INC | ||
| A | $270,478 | INTEREST PAID |
| CBE EDUCATIONAL SERVICES COMPANY INC | ||
| N | $15,984 | AMOUNTS PAID FOR INSURANCE |
| CBE EDUCATIONAL SERVICES COMPANY INC | ||
| O | $305,395 | COST OF SERVICE FOR EMPLOYEES |
| CBE EDUCATIONAL SERVICES COMPANY INC | ||
| P | $558,035 | VALUE OF SERVICES PURCHASED |