2025-05-07T18:00:17-05:00 2024-06-30 910189318 MOSS ADAMS LLP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2023-07-01 880435559 ROSEMAN UNIVERSITY OF HEALTH SCIENCES ROSE 7029685558 11 SUNSET WAY HENDERSON NV 89014 RENEE COFFMAN PRESIDENT 7029685558 2025-05-05 1 1 WENDY CAMPOS P00448102 9165038100 2025-05-05 2023 2025-03-06 01:10:19Z RENEE COFFMAN 11 SUNSET WAY HENDERSON NV 89014 151901556 0 X WWW.ROSEMAN.EDU X 1999 NV ROSEMAN UNIVERSITY OF HEALTH SCIENCES ADVANCES THE HEALTH AND WELLNESS OF THE COMMUNITIES WE SERVE BY EDUCATING CURRENT AND FUTURE GENERATIONS OF HEALTH PROFESSIONALS, CONDUCTING RESEARCH AND PROVIDING PATIENT CARE. WE ACTIVELY PURSUE PARTNERSHIPS AND AFFILIATIONS THAT ARE ALIGNED WITH OUR MISSION, WORK TO CREATE AN ENVIRONMENT THAT FOSTERS BOTH INTERNAL AND EXTERNAL COLLABORATION TO ACHIEVE OPTIMAL OUTCOMES, AND ARE COMMITTED TO RESPONSIBLE FISCAL MANAGEMENT IN ALL ENDEAVORS. 16 16 733 23 12864 9328 4649309 12191538 92588310 95413415 8359292 4660259 2209030 1514173 107805941 113779385 325335 321523 0 0 58024273 63514728 0 0 502951 41325738 42757351 99675346 106593602 8130595 7185783 361131872 381642293 237008695 240593480 124123177 141048813 X ROSEMAN UNIVERSITY OF HEALTH SCIENCES ADVANCES THE HEALTH AND WELLNESS OF THE COMMUNITIES WE SERVE BY EDUCATING CURRENT AND FUTURE GENERATIONS OF HEALTH PROFESSIONALS, CONDUCTING RESEARCH AND PROVIDING PATIENT CARE. WE ACTIVELY PURSUE PARTNERSHIPS AND AFFILIATIONS THAT ARE ALIGNED WITH OUR MISSION, WORK TO CREATE AN ENVIRONMENT THAT FOSTERS BOTH INTERNAL AND EXTERNAL COLLABORATION TO ACHIEVE OPTIMAL OUTCOMES, AND ARE COMMITTED TO RESPONSIBLE FISCAL MANAGEMENT IN ALL ENDEAVORS. 0 0 48202062 321523 95413415 INSTRUCTION & RESEARCH: THE UNIVERSITY OFFERS ADVANCED HEALTH SCIENCES DEGREES SUCH AS DOCTOR OF DENTAL MEDICINE, AN ACCELERATED THREE YEAR DOCTOR OF PHARMACY, MASTER OF SCIENCE IN BIOMEDICAL SCIENCES (MBS), MASTER OF SCIENCE IN PHARMACEUTICAL SCIENCES (MSPS), TRADITIONAL BACHELORS OF SCIENCE IN NURSING DEGREE AND VETERAN TO BACHELOR'S OF SCIENCE IN NURSING DEGREE, AND BOTH ORTHODONTIC AND ADVANCED EDUCATION IN GENERAL DENTISTRY RESIDENCY PROGRAMS ACROSS ITS CAMPUSES IN NEVADA AND UTAH. APPROXIMATELY 1,696 STUDENTS WERE ENROLLED IN THESE PROGRAMS AND 612 STUDENTS GRADUATED DURING THE FISCAL YEAR. ROSEMAN IS THE LARGEST, NOT-FOR-PROFIT PRIVATE UNIVERSITY BASED IN NEVADA AND HAS CUMULATIVELY GRADUATED OVER 8,300 HEALTHCARE PROFESSIONALS SINCE ITS INCEPTION IN 1999.THE UNIVERSITY HAS OUTSTANDING TEAMS OF WORLD-CLASS RESEARCHERS FOCUSING ON CRITICAL HEALTH ISSUES SUCH AS DIABETES, OBESITY, CANCER, NEURODEGENERATIVE DISEASES LIKE ALZHEIMER'S AND PARKINSON'S, SUBSTANCE ABUSE AND DEPRESSION. THIS YEAR, THE UNIVERSITY HELD THE 10TH ANNUAL ROSEMAN UNIVERSITY OF HEALTH SCIENCES RESEARCH SYMPOSIUM WITH NUMEROUS SUBMISSIONS FROM THE UNIVERSITY COMMUNITY ACROSS MULTIPLE RESEARCH AREAS. 19746907 0 0 ACADEMIC SUPPORT AND STUDENT SERVICES: OUR FOUNDERS APPROACHED LEARNING DIFFERENTLY, THEY BELIEVED THAT STUDENTS HAVE DIFFERENT LEARNING STYLES AND MAY NEED TO BE ENGAGED DIFFERENTLY. THEY BELIEVED EVERY STUDENT CAN SUCCEED AND COMPETE AT A VERY HIGH LEVEL GIVEN THE RIGHT TOOLS AND TRAINING. USING THE SIX-POINT MASTERY LEARNING MODEL, ROSEMAN PRODUCES HIGHLY COMPETENT GRADUATES WHO EXCEED NATIONAL AVERAGE PASS RATES ON BOARD EXAMINATIONS AND ARE BEST IN BREED IN THEIR CHOSEN FIELDS. OUR STUDENTS DRAW FROM OVER 46 STATES AND 16 COUNTRIES WORLDWIDE AND THEY ACTIVELY PARTICIPATE IN NUMEROUS COMMUNITY GROUPS AND ACTIVITIES INCLUDING OFFERING FREE DENTAL CARE, IMMUNIZATIONS AND HEALTH SCREENINGS TO UNDERSERVED POPULATIONS, GUIDANCE ON MEDICARE THROUGH THE MEDICARE CALL LAB, FREE MONTHLY SPEAKER SERIES ON HEALTH RELATED TOPICS AND MUCH MORE. 67948969 1 0 0 1 0 0 0 1 1 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 1 1814 0 1 733 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JEANINE TERRANCE 7029685558 11 SUNSET WAY HENDERSON NV 89014 RICK SMITH CHAIR 1.00 1.00 X X 0 0 0 HUGH ANDERSON VICE CHAIR 1.00 0.00 X X 0 0 0 MARK HOWARD TREASURER 1.00 0.00 X X 0 0 0 ROBERT TALLEY SECRETARY 1.00 0.00 X X 0 0 0 MICHELE BELSEY DIRECTOR 1.00 0.00 X 0 0 0 SUZANNE CRAM DIRECTOR 1.00 0.00 X 0 0 0 DAVID J DUNN PAST CHAIR 1.00 0.00 X 0 0 0 JASON GLICK DIRECTOR 1.00 0.00 X 0 0 0 BRYAN LINDSEY DIRECTOR 1.00 0.00 X 0 0 0 ANNETTE LOGAN DIRECTOR (THRU 11/23) 1.00 0.00 X 0 0 0 RONALD A MEMO DIRECTOR 1.00 0.00 X 0 0 0 HOLLY PRIEVO DIRECTOR 1.00 0.00 X 0 0 0 JOHN RICH DIRECTOR 1.00 0.00 X 0 0 0 DAVID STEINBERG DIRECTOR 1.00 0.00 X 0 0 0 CHRISTINE TONN DIRECTOR 1.00 0.00 X 0 0 0 TINA QUIGLEY DIRECTOR 1.00 0.00 X 0 0 0 CARLENE WALKER PAST VICE CHAIR 1.00 0.00 X 0 0 0 RENEE COFFMAN PRESIDENT 40.00 1.00 X 594122 0 40464 DOUGLAS DAWES VP FOR BUSINESS & FINANCE 40.00 1.00 X 234243 0 37643 HARRY ROSENBERG PRESIDENT EMERITUS/PROFESSOR 15.00 0.00 X 177162 0 9938 EUCHARIA NNANDI CHANCELLOR, HENDERSON CAMPUS 40.00 0.00 X 380086 0 26893 JEREMY HINCKLEY WELLS CHANCELLOR, SOUTH JORDAN CAMPUS 40.00 0.00 X 358772 0 42783 TERRELL J SPARKS VICE PRESIDENT FOR OPERATIONS 40.00 0.00 X 251468 0 25214 PEDRO GREER DEAN, COLLEGE OF MEDICINE 40.00 0.00 X 701136 0 37314 KARIN ESPOSITO - SR EXEC DEAN/ACADEMIC & STUDENT AFFAIRS 40.00 0.00 X 542434 0 30857 FRANK LICARI DEAN, COLLEGE OF DENTAL MEDICINE 40.00 0.00 X 441718 0 30512 DONALD HARMAN - ASSOC DEAN ADMISS. & STUDENT AFFAIRS 40.00 0.00 X 338406 0 35526 THOMAS METZGER - VP INTUIT RESEARCH & EFFECTIVENESS 40.00 0.00 X 320059 0 26103 4339606 0 343247 175 0 1 0 RBM BUILDING SERVICES INC 17 N STATE LINCOLN UT 84042 JANITORIAL SERVICES 1450172 HENRIKSEN BUTLER NEVADA 241 W CHARLESTON BLVD STE 103 LAS VEGAS NV 89102 FURNITURE & CONSTRUCTION SERVICES 1372082 PALAMERICAN SECURITY INC 11300 4TH STREET N 150 ST PETERSBURG FL 33716 SECURITY SERVICES 1006523 REQ WEST COAST INC DEPT LA 25095 PASADENA CA 91185 ADVERTISING 727395 FONG CONSTRUCTION 3360 E RUSSELL ROAD LAS VEGAS NV 89120 CONSTRUCTION SERVICES 570202 8 46530 9753318 2391690 31193 12191538 TUITION & FEES 611310 86478388 86478388 DENTAL CLINIC INCOME 621110 5768013 5768013 RENTAL REVENUE 531120 1773835 1773835 ORTHODONTIC CLINIC INCOME 621110 843562 843562 549617 549617 95413415 5451983 12864 5439119 2434833 887757 1547076 1547076 1547076 36356310 36354827 793207 1483 -793207 -791724 -791724 42797 46530 75997 -33200 -33200 10680 10383 297 297 113779385 95413415 12864 6161568 53000 53000 268523 268523 2319488 579872 1739616 48049905 35891042 12048476 110387 2657728 2044313 605482 7933 7123419 4728967 2376625 17827 3364188 2415735 942041 6412 161056 37791 123265 248376 5007 243369 173526 173526 303000 303000 122114 122114 3991335 716570 3274765 1423789 279609 1144119 61 2853938 1078663 1773745 1530 2088661 1098871 989790 4960731 1614277 3342396 4058 1675050 1395288 279234 528 171568 111388 53192 6988 8976932 5341793 3363275 271864 8798986 5091505 3664612 42869 908140 908140 DENTAL CLINIC SUPPLIES 2646316 2646316 LAB SUPPLIES 1828788 1828788 BAD DEBT EXPENSE 191681 191681 DENTAL SUPPLIES (IN-KIN 31193 31193 1202171 690458 479219 32494 106593602 67948969 38141682 502951 594759 864909 35019258 32219725 461588 2206371 3954256 5405714 706151 549909 935651 999076 314021873 82488799 235025916 231533074 66548525 84508422 -5920385 -84255 23806153 23439348 361131872 381642293 3495071 3853310 15735299 23497607 197370387 199234925 218942 229019 18912000 12515000 1276996 1263619 237008695 240593480 X 107853572 122479937 16269605 18568876 124123177 141048813 361131872 381642293 X 7185783 3916587 5836130 -12864 X 0 1 X 1 1 1 X 7668900 7126886 7234755 4649309 12191538 38871388 7668900 7126886 7234755 4649309 12191538 38871388 2534296 36337092 1670557 1339472 3046144 6424851 7873952 20354976 75904 55066 14795 0 11364 157129 944458 944458 60327951 467676435 0.60230 0.55650 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: EARLY TERMINATION OF LEASE INCOME - 2021 AMOUNT: $ 944,458. 1 1 0 0 0 0 1 0 1 303000 303000 0 PART II-B, LINE 1: THE ORGANIZATION HIRED LOBBYING FIRMS TO KEEP TRACK OF LEGISLATION AFFECTING PHARMACY, NURSING, AND DENTAL ISSUES. THE ORGANIZATION ALSO PAYS DUES FOR MEMBERSHIP IN PROFESSIONAL ASSOCIATIONS. A PORTION OF SUCH DUES MAY BE USED FOR LOBBYING. 0 459658 X X 0 0 1 X 30387734 6500 4178923 34573157 27910441 3343109 2484493 3350309 30387734 26906733 5795351 -2997006 1794637 27910441 16149070 5859756 4906307 8400 26906733 16119682 32851 3463 16149070 0.96950 0.03050 0.00000 0 0 58168976 58168976 198510672 41609825 156900847 15449501 13097317 2352184 33076083 27765569 5310514 8816641 16088 8800553 231533074 DEBT SERVICE RESERVE FUNDS - CURRENT 3496149 DEBT SERVICE RESERVE FUNDS - NONCURRENT 18906856 REFUNDABLE DEPOSITS 64041 ROU ASSETS 972302 23439348 DEFERRED RENT PAYABLE 283484 ROU LEASE LIABILITY 980135 1263619 X 120844232 3916587 3551761 7468348 113375884 122114 281387 403501 113779385 110870418 4667453 4667453 106202965 122114 268523 390637 106593602 PART III, LINE 4: ART COLLECTIONS ARE CONSIDERED INEXHAUSTIBLE AND ARE NOT DEPRECIATED. PROCEEDS FROM THE SALE OF ANY COLLECTION ITEMS ARE TO BE USED TO PURCHASE ADDITIONAL COLLECTION ITEMS OR FOR THE DIRECT CARE OF EXISTING COLLECTIONS. DIRECT CARE OF COLLECTIONS IS DEFINED AS ANY ACTIVITY THAT INVOLVES THE PROTECTION AND PRESERVATION OF THE COLLECTION. A COLLECTION OF PROFESSIONAL JOURNALS ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS IS NOT RECOGNIZED AS AN ASSET IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. THE UNIVERSITY'S COLLECTION OF PROFESSIONAL JOURNALS IS HELD FOR EDUCATIONAL AND RESEARCH PURPOSES. EACH OF THE ITEMS IS CATALOGUED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED REGULARLY. THE UNIVERSITY'S POLICY REQUIRES PROCEEDS FROM ANY SALES OF COLLECTION MATERIALS TO BE USED TO ACQUIRE OTHER ITEMS FOR THE COLLECTION. PART IV, LINE 2B: FUNDS HELD FOR STUDENTS ORGANIZATIONS. PART V, LINE 4: THE ROSEMAN UNIVERSITY ENDOWMENT FUND IS USED TO SUPPORT THE EDUCATIONAL MISSION OF THE UNIVERSITY. THE UNIVERSITY INTENDS TO USE THE ENDOWMENT FUNDS FOR SCHOLARSHIPS, OTHER STUDENT ACTIVITY SUPPORT AND FOR GENERAL OPERATIONS. THE BOARD DESIGNATED ENDOWMENT IS BEING HELD UNTIL THE BOARD DETERMINES SPECIFIC USES. THE PERMANENT ENDOWMENT IS PRIMARILY FOR SCHOLARSHIPS. PART X, LINE 2: THE UNIVERSITY IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY IS THE SOLE MEMBER OF RMER; ROSEMAN BIOTECHNOLOGIES, LLC; AND ROSEMONT ENTERPRISES II, LLC, ALL SINGLE MEMBER LIMITED LIABILITY COMPANIES TREATED AS DISREGARDED ENTITIES FOR TAX PURPOSES. THE UNIVERSITY MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY AND ROSEMAN UNIVERSITY HEALTH SYSTEM DBA ROSEMAN MEDICAL GROUP ALL FILE A SEPARATE FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. FINANCIAL AND OTHER INFORMATION APPLICABLE TO THE UNIVERSITY'S DISREGARDED ENTITIES IS REPORTED IN THE UNIVERSITY'S ANNUAL FORM 990, AS APPROPRIATE. ROSEMAN ONCOLOGY, INC. AND ROSEMAN DIAGNOSTICS, INC. WILL EACH FILE A FORM 1120. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX-EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2024 AND 2023, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. ADDITIONALLY, MANAGEMENT HAS EVALUATED THE TAX BENEFIT/PROVISION OF GAINS AND LOSSES FROM ITS COMMERCIAL SUBSIDIARIES AND CONCLUDED THERE WERE NO SIGNIFICANT TAX LIABILITIES OR DEFERRED TAX ASSETS AS OF JUNE 30, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF RELATED ORGANIZATION INCLUDED IN FINANCIAL STATEMENTS 452,163. RENTAL EXPENSES 887,757. SUPPORT TO COLLEGE OF MEDICINE 1,371,442. SUPPORT TO DOCTOR OF NURSING PRACTICE 840,399. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH REVENUE 268,523. NON-UNITARY PARTNERSHIP INCOME 12,864. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ORGANIZATION INCLUDED IN FINANCIAL STATEMENTS 1,567,855. RENTAL EXPENSES 887,757. SUPPORT TO COLLEGE OF MEDICINE 1,371,442. SUPPORT TO DOCTOR OF NURSING PRACTICE 840,399. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH REVENUE 268,523. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 IT IS POSTED ON OUR WEBSITE AND LINKED FROM OUR HOME PAGE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED TITLE IV FINANCIAL AID AND ASSISTANCE FROM PELL, SUBSIDIZED, UNSUBSIDIZED, DIRECT LOANS, AND SEOG, AS WELL AS STUDENT SCHOLARSHIPS AND GRANTS. GOLF EVENT 89327 46530 42797 6499 20402 49096 89327 46530 42797 6499 20402 49096 75997 -33200 1 CURE 4 KIDS FOUNDATION (ALLIANCE FOR CHILDHOOD DISEASES) ONE BREAKTHROUGH WAY LAS VEGAS NV 89135 260286469 501(C)(3) 22500 0 GOLF 4 THE KIDS - SHIRT SPONSOR 2023 & PLEDGE FOR SPONSORSHIP CIRCUS COUTURE 2024 ST ROSE DOMINICAN HEALTH FOUNDATION 102 E LAKE MEAD PARKWAY HENDERSON NV 89015 880349432 501(C)(3) 10000 0 66TH ANNUAL CELEBRATION GALA - YELLOW BRICK ROAD SPONSOR PACIFIC DENTAL SERVICES FOUNDATION 17000 RED HILL AVENUE IRVINE CA 92614 455083789 501(C)(3) 10000 0 GENERAL FUND GIFT UTAH'S FIRST LADY FOUNDATION 4492 N CREST RIDGE ROAD LEHI UT 84043 862475015 501(C)(3) 5500 0 HONORS IN EDUCATION & SHOW UP FOR TEACHERS CONFERENCE SPONSOR 4 0 INTERNAL SCHOLARSHIPS 111 268523 PART I, LINE 2: SCHOLARSHIPS AND GRANTS ARE DETERMINED BY PROGRAM COMMITTEES AND ARE RECORDED ON STUDENT LEDGERS. EACH PROGRAM SELECTS ITS INTERNAL SCHOLARSHIP AWARDEES, SUBJECT TO REVIEW BY THE FINANCIAL AID OFFICE. THE FINANCIAL AID OFFICE AWARDS SDS SCHOLARSHIPS. THE UNIVERSITY ACCOUNTING OFFICE MAINTAINS RECORDS OF AMOUNTS AWARDED AND DISBURSED. GRANTS TO ORGANIZATIONS ARE MADE TO QUALIFIED PUBLIC CHARITIES FOR CHARITABLE PURPOSES AND NO FORMAL MONITORING IS COMPLETED. X X 0 1 X X X 0 0 0 0 0 0 0 0 0 PEDRO GREER DEAN, COLLEGE OF MEDICINE 667332 0 0 0 33804 0 24750 0 12564 0 738450 0 0 0 RENEE COFFMAN PRESIDENT 512308 0 0 0 81814 0 18926 0 21538 0 634586 0 0 0 KARIN ESPOSITO - SR EXEC DEAN/ACADEMIC & STUDENT AFFAIRS 538851 0 0 0 3583 0 24750 0 6107 0 573291 0 0 0 FRANK LICARI DEAN, COLLEGE OF DENTAL MEDICINE 433818 0 0 0 7900 0 24750 0 5762 0 472230 0 0 0 EUCHARIA NNANDI CHANCELLOR, HENDERSON CAMPUS 370282 0 0 0 9804 0 24750 0 2143 0 406979 0 0 0 JEREMY HINCKLEY WELLS CHANCELLOR, SOUTH JORDAN CAMPUS 352463 0 0 0 6309 0 24669 0 18114 0 401555 0 0 0 DONALD HARMAN - ASSOC DEAN ADMISS. & STUDENT AFFAIRS 329863 0 0 0 8543 0 24750 0 10776 0 373932 0 0 0 THOMAS METZGER - VP INTUIT RESEARCH & EFFECTIVENESS 313184 0 0 0 6875 0 23861 0 2242 0 346162 0 0 0 TERRELL J SPARKS VICE PRESIDENT FOR OPERATIONS 241784 0 0 0 9684 0 18922 0 6292 0 276682 0 0 0 DOUGLAS DAWES VP FOR BUSINESS & FINANCE 228060 0 0 0 6183 0 17992 0 19651 0 271886 0 0 0 HARRY ROSENBERG PRESIDENT EMERITUS/PROFESSOR 177162 0 0 0 0 0 9938 0 0 0 187100 0 0 0 PART I, LINE 1A RENEE COFFMAN AND PEDRO GREER WERE PROVIDED HOUSING ALLOWANCES WITH BOARD APPROVAL. THESE AMOUNTS ARE INCLUDED IN TAXABLE INCOME AND REPORTED ON SCHEDULE J, PART II, COLUMN B (III). TWO OFFICERS, THREE KEY EMPLOYEES, AND FIVE HIGHEST COMPENSATED EMPLOYEES RECEIVED CELL PHONE AND AUTO ALLOWANCE. THESE AMOUNTS ARE INCLUDED IN TAXABLE INCOME AND REPORTED ON SCHEDULE J, PART II, COLUMN B(III). PART I, LINE 1B HOUSING ALLOWANCES AND GROSS UP PAYMENTS ARE APPROVED AS PART OF THE COMPENSATION PACKAGE FOR SELECT OFFICERS AND KEY EMPLOYEES. THESE PAYMENTS ARE APPROVED IN ADVANCE AND ARE NOT IN A WRITTEN UNIVERSITY POLICY. A PUBLIC FINANCE AUTHORITY 273866124 744429AU9 2015-04-08 67500000 ACQUISITIONS, EQUIPPING, & CONSTRUCTION, & REFINANCE 0 0 0 B PUBLIC FINANCE AUTHORITY 273866124 74442PPB5 2020-03-12 70315000 ACQUISITIONS, EQUIPPING, & CONSTRUCTION 1 0 0 C PUBLIC FINANCE AUTHORITY 273866124 2021-10-08 570000 ACQUISITIONS, EQUIPPING, & CONSTRUCTION 0 0 0 D PUBLIC FINANCE AUTHORITY 273866124 74442PVV4 2022-02-03 56855000 ACQUISITIONS, EQUIPPING, & CONSTRUCTION/REFUND PRIOR BOND 1 0 0 A 8805000 69592395 5211007 24567828 1249435 38564124 2015 1 1 1 1 B 4620000 70000 81715909 4827659 436893 1948139 74503113 104 2020 0 0 0 1 C 314000 619625 9539 3211 412440 194435 2024 0 0 0 1 D 1085000 15000 63563905 3577258 402928 26079682 33504038 2022 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: PUBLIC FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 04/24/2020 ISSUER NAME: PUBLIC FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 04/05/2023 SCHEDULE K, PART II, LINE 3: THIS AMOUNT INCLUDES ORIGINAL ISSUE PREMIUM FOR BOND B. SCHEDULE K, PART I, LINE A, ENTITY 2: THE $4,846,000 BOND REPORTED ON PART I, LINE A OF ENTITY 2 IS PART OF A CONVERTIBLE TAX-EXEMPT BOND. THE $4,846,000 IS THE PORTION THAT WAS CONVERTED TO TAX-EXEMPT IN 2022. SCHEDULE K, PART I, LINE B, ENTITY 2: THE $5,973,000 BOND REPORTED ON PART I, LINE A OF ENTITY 2 IS PART OF A CONVERTIBLE TAX-EXEMPT BOND. THE $5,973,000 IS THE PORTION THAT WAS CONVERTED TO TAX-EXEMPT IN 2024. SCHEDULE K, PART II, LINE 3: THE TOTAL PROCEEDS OF THE 2015, 2020, 2021B, 2022, AND 2024 SERIES BONDS DIFFERS FROM THE GROSS PROCEEDS REPORTED IN PART I, COLUMN (E) FOR INTEREST EARNED ON THE FUNDS, TRANSFERS BETWEEN FUNDS, AND BOND PREMIUMS AND DISCOUNTS. A PUBLIC FINANCE AUTHORITY 273866124 2022-09-01 4846000 CAPITAL IMPROVEMENTS 0 0 0 B PUBLIC FINANCE AUTHORITY 273866124 2024-04-01 5973000 CAPITAL IMPROVEMENTS 0 0 0 A 209000 4846000 4846000 2021 0 0 1 1 B 5973000 5973000 2021 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 HARRY ROSENBERG FAMILY MEMBER OF RENEE COFFMAN, PRESIDENT 132808 COMPENSATION AS PRESIDENT EMERITUS AND PROFESSOR OF THE UNIVERSITY 0 RENEE COFFMAN FAMILY MEMBER OF HARRY ROSENBERG, PRESIDENT EMERITUS 739005 COMPENSATION AS PRESIDENT OF THE UNIVERSITY 0 X 8 19943 COST X SCANNER & LAPTOP 1 11250 COST 0 0 1 1 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS PART I, LINE 32B: THE ORGANIZATION USED PAYBEE FOR THE GOLF SILENT AUCTION ITEMS. FORM 990, PART VI, SECTION A, LINE 2 HARRY ROSENBERG AND RENEE COFFMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE UNIVERSITY DID NOT HAVE MEMBERS, STOCKHOLDERS, OR OTHER PERSONS WHO HAD THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY, BUT IN AN AGREEMENT BETWEEN ROSEMAN UNIVERSITY AND ALLIANCE FOR CHILDHOOD DISEASES, THE CEO OF ALLIANCE FOR CHILDHOOD DISEASES WILL SERVE AS A VOTING MEMBER OF THE BOARD OF TRUSTEES OF ROSEMAN UNIVERSITY AND THE CEO OF ROSEMAN UNIVERSITY WILL SERVE AS A VOTING MEMBER OF THE BOARD OF TRUSTEES OF ALLIANCE FOR CHILDHOOD DISEASES. FORM 990, PART VI, SECTION B, LINE 11B THE OUTSIDE TAX PREPARER AND VP OF BUSINESS AND FINANCE REVIEW THE FORM 990 WITH THE FINANCE COMMITTEE WHO IS RESPONSIBLE FOR PROVIDING FEEDBACK AND APPROVAL FOR FILING OF THE FORM. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN AND COMPLETE AN ANNUAL FORM TO ENSURE COMPLIANCE WITH THE POLICY. ALL EMPLOYEES ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST IN ACCORDANCE WITH THE POLICIES SET OUT IN THE EMPLOYEE HANDBOOK. IF ANY TRUSTEE, OFFICER, DIRECTOR, AND/OR EMPLOYEE GIVES NOTICE OF A CONFLICT OF INTEREST OR RELATIONSHIP, HE/SHE SHALL THEREAFTER REFRAIN FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH HE/SHE HAS AN INTEREST, OR OTHERWISE ATTEMPTING TO EXERT ANY INFLUENCE ON THE UNIVERSITY, OR ITS COMPONENTS TO AFFECT A DECISION TO PARTICIPATE OR NOT PARTICIPATE IN SUCH TRANSACTION. FOR EMPLOYEES, THE EMPLOYEE'S IMMEDIATE SUPERVISOR AND THE DIRECTOR OF HUMAN RESOURCES WILL REVIEW THE CONFLICT OF INTEREST FORM. THE VP OF BUSINESS AND FINANCE/TREASURER WILL ALSO REVIEW THE FORMS FOR CONFLICTS OF INTEREST AND WILL TAKE APPROPRIATE ACTION. IF THE INTEREST IS DEEMED A CONFLICT, IT WILL BE PRESENTED TO THE PRESIDENT AND TO ADMINISTRATIVE COUNCIL FOR DISCUSSION AND POSSIBLE ACTION. FOR BOARD MEMBERS, THE CONFLICT OF INTEREST FORMS WILL BE DISCUSSED AT THE BOARD MEETING. IF A CONFLICT OF INTEREST OR RELATIONSHIP IS DEEMED BY THE BOARD, THE CONFLICTED BOARD MEMBER WILL BE REQUIRED TO RECUSE HIM OR HERSELF FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION WHICH THE CONFLICT HAS BEEN IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S SALARY AND BENEFITS ARE SET ANNUALLY BY AN EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AFTER REVIEWING INFORMATION ON COMPARABLE SALARIES FOR UNIVERSITY PRESIDENTS. THERE IS A WRITTEN AGREEMENT FOR COMPENSATION OF THE PRESIDENT EMERITUS THAT WAS APPROVED BY THE BOARD OF TRUSTEES. OTHER OFFICER AND KEY EMPLOYEE SALARIES ARE DETERMINED BY THEIR SUPERVISORS USING COMPARATIVE UNIVERSITY DATA. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: NON-UNITARY PARTNERSHIP INCOME -12,864. FORM 990, PART XI, LINE 8: THE PRIOR PERIOD ADJUSTMENT REPRESENTS THE PRIOR YEAR ENDING NET ASSETS OF ROSEMAN UNIVERSITY HEALTH SYSTEM. IT IS BEING REMOVED FROM ROSEMAN UNIVERSITY OF HEALTH SCIENCE'S FORM 990 BECAUSE IT REGAINED IT'S TAX-EXEMPT STATUS AND WILL FILE A SEPARATE 2023 FORM 990 FOR TAX YEAR ENDED JUNE 30, 2024. 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