NORTHCENTRAL UNIVERSITY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NORTHCENTRAL UNIVERSITY (EIN 90-0171867)
- Tax period
- 2022-07-01 to 2022-10-31
- Filed
- 2023-09-15
- IRS object ID
- 202302589349301435
- 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 F
- Schedule I
- Schedule J
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-09-15T12:45:18-05:00 | ReturnTs |
| Tax Period End | 2022-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4747 EXECUTIVE DR SUITE 1300 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92121 | 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 | 900171867 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHCENTRAL UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 8586428100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9388 LIGHTWAVE AVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVE C LAWRENCE | PersonNm |
| Person Title | EXEC VP, ADMIN, FINANCE | PersonTitleTxt |
| Phone | 8586428100 | PhoneNum |
| Signature | 2023-09-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVE | PersonFirstNm |
| Person Last | LAWRENCE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICIA J MAYER | PreparerPersonNm |
| PTIN | P00188643 | PTIN |
| Phone | 8586271400 | PhoneNum |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Principal Officer | JAMES BILLINGS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9388 LIGHTWAVE AVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $51,016,833 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NCU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION IS A POST-SECONDARY LEVEL EDUCATIONAL INSTITUTION. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 801 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $395,928 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,932,736 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $154,951,146 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $49,047,781 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$58,779 | PYInvestmentIncomeAmt |
| CY Investment Income | -$7,475 | CYInvestmentIncomeAmt |
| PY Other Revenue | $46,318 | PYOtherRevenueAmt |
| CY Other Revenue | $34,526 | CYOtherRevenueAmt |
| PY Total Revenue | $155,334,613 | PYTotalRevenueAmt |
| CY Total Revenue | $51,007,568 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,788,657 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,807,269 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $33,363,426 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,466,323 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $118,405,684 | PYOtherExpensesAmt |
| CY Other Expenses | $33,984,909 | CYOtherExpensesAmt |
| PY Total Expenses | $169,557,767 | PYTotalExpensesAmt |
| CY Total Expenses | $52,258,501 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$14,223,154 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,250,933 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $54,917,275 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,973,591 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,943,684 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $0 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | NORTHCENTRAL UNIVERSITY EDUCATES STUDENTS THROUGH ACCESS TO INCLUSIVE, PERSONALIZED, AND INNOVATIVE LEARNING-CENTERED EXPERIENCES. WE SUPPORT EVERY STUDENT IN BECOMING LIFE-LONG LEARNERS AND PROMOTE THEIR ABILITY TO MAKE MEANINGFUL CONTRIBUTIONS TO THEIR PERSONAL AND PROFESSIONAL COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $40,426,124 | ExpenseAmt |
| Grant | $5,807,269 | GrantAmt |
| Revenue | $49,047,781 | RevenueAmt |
| Desc | PROVIDE EDUCATION AND TRAINING TO PROFESSIONALS LOOKING TO ACHIEVE ACADEMICALLY, PROFESSIONALLY AND BECOME VALUABLE CONTRIBUTORS TO THEIR COMMUNITIES AND WITHIN THEIR PROFESSIONS. | Desc |
| Total Program Service Expenses | $40,426,124 | 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 | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | 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 | Yes (1) | 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 | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 801 | 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 | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHELLE BELLO VP FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8586428636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9388 LIGHTWAVE AVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| ANA GOMEZ CHAPMAN | ||||||||
| TRUSTEE (THRU 7/31/22) | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| CARLOS RODRIGUEZ | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| DAN PITTARD | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| DR E LEE RICE | ||||||||
| TRUSTEE, VICE CHAIR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DR ERLINDA MARTINEZ | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| HAROLD GREENBERG | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| HIEP QUACH | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JEANNE CONNELLY | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JOANNE PASTULA | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| KIM FOLSOM | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| LEE WILLS-IRVINE | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL R MCGILL | ||||||||
| TRUSTEE, CHAIR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| RICHARD CHISHOLM | ||||||||
| TRUSTEE, TREASURER | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| RUTHANN HEINRICH | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| STACY ALLISON | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| TAHJAR ROAMARTINEZ | ||||||||
| TRUSTEE (THRU 7/31/22) | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS TOPUZES | ||||||||
| TRUSTEE, SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| TOM CLEVINGER | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK MILLIRON | ||||||||
| TRUSTEE, PRESIDENT (AS OF 10/1/22) | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DR MICHAEL CUNNINGHAM | ||||||||
| CHANCELLOR, TRUSTEE (THRU 9/30/22) | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JAMIE NICKEL | ||||||||
| CHIEF FINANCIAL OFFICER | 45.00 | $156,397 | $0 | $11,200 | Yes (X) | |||
| JAMES BILLINGS | ||||||||
| INTERIM PRESIDENT | 45.00 | $165,845 | $0 | $22,986 | Yes (X) | |||
| MICHELLE BELLO | ||||||||
| SR VP, ADMIN, FINANCE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| DAVE C LAWRENCE | ||||||||
| EXEC VP, ADMIN, FINANCE | 3.00 | $0 | $0 | $0 | Yes (X) | |||
| ANDREW RIGGLE | ||||||||
| DEAN, SCHOOL OF EDUCATION | 45.00 | $153,724 | $0 | $11,816 | Yes (X) | |||
| LISA HUTTON | ||||||||
| DEAN, SCHOOL OF LAW | 45.00 | $147,893 | $0 | $21,066 | Yes (X) | |||
| EUGENE WILKERSON | ||||||||
| DEAN, SCHOOL OF BUSINESS | 45.00 | $144,143 | $0 | $4,213 | Yes (X) | |||
| ROBERT SAPP | ||||||||
| DEAN, SCHOOL OF TECHNOLOGY | 45.00 | $137,964 | $0 | $4,225 | Yes (X) | |||
| CHRIS DUNHAM | ||||||||
| DEAN, SCHOOL OF UNDERGRADUATE STUDIES | 45.00 | $119,299 | $0 | $13,598 | Yes (X) | |||
| DAVID HARPOOL | ||||||||
| FORMER PRESIDENT/SENIOR ADVISOR | 45.00 | $310,866 | $0 | $32,807 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,336,131 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $121,911 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 14 | 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 (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SYSTEM MANAGEMENT GROUP | |||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | ADMIN AND BACK OFFICE SERVICES | $73,776,887 |
| NATIONAL UNIVERSITY | |||||
| 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | ADMIN AND BACK OFFICE SERVICES | $8,891,340 |
| PADRES LP | |||||
| 100 PARK BOULEVARD | SAN DIEGO | CA | 92101 | COMMENCEMENT SERVICES | $256,204 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,785,009 | RelatedOrganizationsAmt |
| All Other Contributions | $147,727 | AllOtherContributionsAmt |
| Total Contributions | $1,932,736 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATIONAL SERVICES | Desc |
| Business | 611310 | BusinessCd |
| Total Revenue Column | $49,047,781 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $49,047,781 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $49,047,781 | TotalProgramServiceRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $7,475 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$7,475 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,475 | TotalRevenueColumnAmt |
| Exclusion | -$7,475 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $9,284 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,790 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,494 | TotalRevenueColumnAmt |
| Exclusion | $7,494 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,032 | TotalRevenueColumnAmt |
| Exclusion | $27,032 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $27,032 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,007,568 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $49,047,781 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $27,051 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,773,215 | TotalAmt |
| Program Services | $5,773,215 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,054 | TotalAmt |
| Program Services | $34,054 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,281 | TotalAmt |
| Program Services | $42,641 | ProgramServicesAmt |
| Management And General | $252,640 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,316,357 | TotalAmt |
| Program Services | $10,101,511 | ProgramServicesAmt |
| Management And General | $214,846 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,308 | TotalAmt |
| Program Services | $189,934 | ProgramServicesAmt |
| Management And General | $8,374 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $925,776 | TotalAmt |
| Program Services | $881,361 | ProgramServicesAmt |
| Management And General | $44,415 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $730,601 | TotalAmt |
| Program Services | $712,040 | ProgramServicesAmt |
| Management And General | $18,561 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,985 | TotalAmt |
| Management And General | $24,985 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,510 | TotalAmt |
| Program Services | $139,261 | ProgramServicesAmt |
| Management And General | $82,249 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,799,572 | TotalAmt |
| Program Services | $9,776,130 | ProgramServicesAmt |
| Management And General | $23,442 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,426 | TotalAmt |
| Program Services | $101,080 | ProgramServicesAmt |
| Management And General | $206,346 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,522 | TotalAmt |
| Program Services | $99,032 | ProgramServicesAmt |
| Management And General | $26,490 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,693 | TotalAmt |
| Program Services | $131,392 | ProgramServicesAmt |
| Management And General | $23,301 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,852 | TotalAmt |
| Program Services | $72,290 | ProgramServicesAmt |
| Management And General | $7,562 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,443 | TotalAmt |
| Management And General | $27,443 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,458,960 | TotalAmt |
| Program Services | $9,066,589 | ProgramServicesAmt |
| Management And General | $10,392,371 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,550,965 | TotalAmt |
| Program Services | $1,131,380 | ProgramServicesAmt |
| Management And General | $419,585 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,957 | TotalAmt |
| Management And General | $1,957 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT | $1,542,483 | $1,484,673 | $57,810 |
| COURSE MATERIALS AND LI | $683,876 | $683,876 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,665 | TotalAmt |
| Program Services | $5,665 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,258,501 | TotalAmt |
| Program Services | $40,426,124 | ProgramServicesAmt |
| Management And General | $11,832,377 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,343,133 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,381,658 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,743,875 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,531,276 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,917,333 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,917,275 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,691,331 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,419,354 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,862,906 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,973,591 | BOYAmt |
| EOY | $0 | 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 | $32,943,684 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,943,684 | BOYAmt |
| EOY | $0 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,917,275 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,250,933 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$31,692,751 | 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68,960,781 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,125,239 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,096,154 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $395,928 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,932,736 | CurrentTaxYearAmt |
| Total | $73,510,838 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $60,901,757 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $144,120,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $162,372,366 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $154,951,146 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,047,781 | CurrentTaxYearAmt |
| Total | $571,394,000 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $129,862,538 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $145,246,189 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $163,468,520 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $155,347,074 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,980,517 | CurrentTaxYearAmt |
| Total | $644,904,838 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68,960,781 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,100 | CurrentTaxYearMinus2YearsAmt |
| Total | $68,988,081 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68,960,781 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,100 | CurrentTaxYearMinus2YearsAmt |
| Total | $68,988,081 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $575,916,757 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $28,752 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $59,714 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,316 | CurrentTaxYearAmt |
| Total | $163,810 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $129,862,538 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $145,274,941 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $163,507,548 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $155,406,788 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51,016,833 | CurrentTaxYearAmt |
| Total | $645,068,648 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.89280 | PublicSupportCY509Pct |
| Public Support PY509 | 0.88370 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2019 AMOUNT: $ 28,752. 2020 AMOUNT: $ 39,028. 2021 AMOUNT: $ 59,714. 2022 AMOUNT: $ 36,316. | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $43,418,890 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $43,418,890 | RevenueSubtotalAmt |
| Other Revenues Not Included | $7,588,678 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,588,678 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $51,007,568 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $46,454,832 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $3,600 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,600 | ExpensesNotReportedAmt |
| Expenses Subtotal | $46,451,232 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $5,807,269 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,807,269 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $52,258,501 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | NORTHCENTRAL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELATED STATE PROVISIONS AND FROM STATE INCOME TAXES UNDER RELEVANT PROVISIONS OF STATE LAW. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. INCOME TAX BENEFITS AND/OR LIABILITIES ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. NORTHCENTRAL HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS. NORTHCENTRAL BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS FINANCIAL CONDITION, CHANGES IN ITS NET ASSETS, OR CASH FLOWS. ACCORDINGLY, NORTHCENTRAL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT OCTOBER 31, 2022. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 5,807,269. GAIN/LOSS ON DISPOSAL OF FIXED ASSETS -7,475. COST OF GOODS SOLD -1,790. CONTRIBUTION FROM AFFILIATE 1,785,009. OTHER EXPENSE RECLASSIFICATION FOR THE RECONCILIATION TO THE FINANCIAL STATEMENTS 5,665. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GAIN/LOSS ON DISOSAL OF FIXED ASSETS 7,475. COST OF GOODS SOLD 1,790. OTHER EXPENSE RECLASSIFICATION FOR THE RECONCILIATION TO THE FSTHE FS THE FINANCIAL STATEMENTS -5,665. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 5,807,269. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | SCHOLARSHIPS | $5,742 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | SCHOLARSHIPS | $3,746 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | SCHOLARSHIPS | $2,739 |
| NORTH AMERICA (CANADA AND MEXICO) | 0 | 0 | SCHOLARSHIPS | $10,069 |
| SUB-SAHARAN AFRICA | 0 | 0 | SCHOLARSHIPS | $3,185 |
| SOUTH AMERICA | 0 | 0 | SCHOLARSHIPS | $6,684 |
| EUROPE (INCLUDING ICELAND AND GREENLAND) | 0 | 0 | SCHOLARSHIPS | $1,889 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $34,054 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $34,054 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (7 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|
| FINANCIAL AID TO STUDENTS | CENTRAL AMERICA AND THE CARIBBEAN | 7 | SCHOLARSHIPS | $5,742 | TUITION CHARGE REDUCTION | FMV |
| FINANCIAL AID TO STUDENTS | EAST ASIA AND THE PACIFIC | 6 | SCHOLARSHIPS | $3,746 | TUITION CHARGE REDUCTION | FMV |
| FINANCIAL AID TO STUDENTS | EUROPE (INCLUDING ICELAND AND GREENLAND) | 3 | SCHOLARSHIPS | $1,889 | TUITION CHARGE REDUCTION | FMV |
| FINANCIAL AID TO STUDENTS | MIDDLE EAST AND NORTH AFRICA | 1 | SCHOLARSHIPS | $2,739 | TUITION CHARGE REDUCTION | FMV |
| FINANCIAL AID TO STUDENTS | NORTH AMERICA (CANADA AND MEXICO) | 14 | SCHOLARSHIPS | $10,069 | TUITION CHARGE REDUCTION | FMV |
| FINANCIAL AID TO STUDENTS | SUB-SAHARAN AFRICA | 2 | SCHOLARSHIPS | $3,185 | TUITION CHARGE REDUCTION | FMV |
| FINANCIAL AID TO STUDENTS | SOUTH AMERICA | 1 | SCHOLARSHIPS | $6,684 | TUITION CHARGE REDUCTION | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | NORTHCENTRAL UNIVERSITY IDENTIFIES ELIGIBLE GRANTEES RELATED TO EDUCATIONAL AND COMMUNITY PURPOSES. GRANTEES ARE MONITORED AS APPROPRIATE THROUGH PERIODIC REPORTS AND SITE INSPECTIONS. |
| PART I, LINE 3: | ACCRUAL BASIS |
| PART III ACCOUNTING METHOD: | |
| PART III: | ACCRUAL BASIS |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID TO STUDENTS | GrantTypeTxt |
| Recipient | 6795 | RecipientCnt |
| Non Cash Assistance | $5,773,215 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | TUTION CHARGES ARE REDUCED BY THE AMOUNT OF THE INDIVIDUAL SCHOLARSHIP OR DISCOUNT AWARDED TO STUDENTS | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | NORTHCENTRAL UNIVERSITY IDENTIFIES ELIGIBLE GRANTEES RELATED TO EDUCATIONAL AND COMMUNITY PURPOSES. GRANTEES ARE MONITORED AS APPROPRIATE THROUGH PERIODIC REPORTS AND SITE INSPECTIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID HARPOOL | ||||||||||||||
| FORMER PRESIDENT/SENIOR ADVISOR | $310,212 | $0 | $0 | $0 | $654 | $0 | $9,306 | $0 | $23,501 | $0 | $343,673 | $0 | $0 | $0 |
| JAMES BILLINGS | ||||||||||||||
| INTERIM PRESIDENT | $149,744 | $0 | $15,813 | $0 | $288 | $0 | $3,746 | $0 | $19,240 | $0 | $188,831 | $0 | $0 | $0 |
| LISA HUTTON | ||||||||||||||
| DEAN, SCHOOL OF LAW | $132,872 | $0 | $14,823 | $0 | $198 | $0 | $0 | $0 | $21,066 | $0 | $168,959 | $0 | $0 | $0 |
| JAMIE NICKEL | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $142,444 | $0 | $13,641 | $0 | $312 | $0 | $4,273 | $0 | $6,927 | $0 | $167,597 | $0 | $0 | $0 |
| ANDREW RIGGLE | ||||||||||||||
| DEAN, SCHOOL OF EDUCATION | $138,381 | $0 | $15,049 | $0 | $294 | $0 | $4,152 | $0 | $7,664 | $0 | $165,540 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | FIRST CLASS TRAVEL IS MADE AVAILABLE TO BOARD MEMBERS IF THE FLIGHT IS OVER 3 HOURS. THIS IS NOT INCLUDED AS TAXABLE INCOME TO SUCH BOARD MEMBERS. |
| PART I, LINE 7 | NON-FIXED PAYMENTS RECEIVED BY LISTED PERSONS ON SCHEDULE J, PART II, REPRESENT DISCRETIONARY BONUSES NOT BASED ON A FORMULA SPECIFIED IN CONTRACTS. |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail (10 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| NATIONAL UNIVERSITY | |||||||||
| CASH | 2022-10-31 | $6,101,306 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| STUDENT ACCOUNTS RECEIVABLE | 2022-10-31 | $17,079,635 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| PREPAID EXPENSES AND OTHER ASSETS | 2022-10-31 | $485,626 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| PROPERTY AND EQUIPMENT, NET | 2022-10-31 | $4,904,362 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| INTANGIBLE ASSETS, NET | 2022-10-31 | $18,547,555 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| ACCOUNTS PAYABLE AND ACCRUED EXPENSES | 2022-10-31 | -$651,197 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| STUDENT CREDIT BALANCES | 2022-10-31 | -$263,144 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| TITLE IV STUDENT CREDIT BALANCES | 2022-10-31 | -$896,000 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| DEFERRED REVENUE | 2022-10-31 | -$12,471,394 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| NATIONAL UNIVERSITY | |||||||||
| DUE TO AFFILIATES | 2022-10-31 | -$1,143,998 | BOOK VALUE | 237172306 | 9388 LIGHTWAVE AVENUE | SAN DIEGO | CA | 92123 | 501(C)(3) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | Yes (1) | DirectorOfSuccessorInd |
| Employee Of Successor | Yes (1) | EmployeeOfSuccessorInd |
| Owner Of Successor | 0 | OwnerOfSuccessorInd |
| Receive Compensation | 0 | ReceiveCompensationInd |
| Assets Distributed | Yes (1) | AssetsDistributedInd |
| Required To Notify AG | Yes (1) | RequiredToNotifyAGInd |
| Attorney General Notified | Yes (1) | AttorneyGeneralNotifiedInd |
| Liabilities Paid | Yes (1) | LiabilitiesPaidInd |
| Bonds Outstanding | 0 | BondsOutstandingInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2E: | PERSON(S) INVOLVED: BOARD OF TRUSTEES AND OFFICERS |
| PART I, LINE 2E: | EXPLANATION OF INVOLVEMENT: ALL OF THE EMPLOYEES OF NORTHCENTRAL UNIVERSITY BECAME EMPLOYEES OF NATIONAL UNIVERSITY AT THE TIME OF MERGER. TRUSTEES REPORTED IN PART VII OF THE FORM 990 WERE TRUSTEES OF NATIONAL UNIVERSITY PRIOR TO MERGER AND WILL CONTINUE TO BE TRUSTEES OF NATIONAL UNIVERSITY POST-MERGER. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | ON JULY 30, 2021, NORTHCENTRAL'S BOARD OF TRUSTEES APPROVED A PLAN OF MERGER BETWEEN NORTHCENTRAL AND NATIONAL UNIVERSITY, WITH NATIONAL UNIVERSITY TO BE THE SURVIVING ENTITY. THE EFFECTIVE DATE OF THE MERGER WAS NOVEMBER 1, 2022. THE OPERATIONS OF NORTHCENTRAL WILL CONTINUE UNDER THE NATIONAL UNIVERSITY NAME. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT FORM 990 WAS DISTRIBUTED TO SENIOR MANAGEMENT AND THE AUDIT COMMITTEE. THE FINAL VERSION OF FORM 990 WAS DISTRIBUTED FOR REVIEW BEFORE FILING TO THE TRUSTEES BY EMAIL. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF TRUSTEES HAS ANNUALLY REVIEWED AND APPROVED (BY A MAJORITY OF DISINTERESTED TRUSTEES) THE BUSINESS TRANSACTIONS WITH TRUSTEES OR THEIR AFFILIATED PROFESSIONAL SERVICE FIRMS. SUCH REVIEWS INCLUDE CONSIDERATION OF DATA ON COMPARABLE SERVICE PROVIDERS COLLECTED BY UNIVERSITY COUNSEL. THE INTERESTED TRUSTEES WERE EXCUSED FROM BOARD SESSIONS DURING WHICH THOSE BUSINESS TRANSACTIONS WERE DISCUSSED AND DID NOT PARTICIPATE IN VOTING ON SUCH TRANSACTIONS. QUESTIONNAIRES ARE DISTRIBUTED EVERY JANUARY. COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY UNIVERSITY COUNSEL. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION OF THE PRESIDENT OF THE UNIVERSITY IS REVIEWED BY THE BOARD AT THE TIME OF HIRING AND AS NECESSARY THEREAFTER. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE HUMAN CAPITAL AND COMPENSATION COMMITEE. COMPENSATION IS DETERMINED WITH REGARD TO COMPENSATION PAID TO SENIOR EXECUTIVES OF COMPARABLE NON-PROFIT AND PROPRIETARY INSTITUTIONS IN EDUCATION AND OTHER FIELDS. THE PROCESS IS DOCUMENTED AND WAS LAST COMPLETED IN JUNE 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST VIA EMAIL. |
| FORM 990, PART XI, LINE 9: | NET ASSETS TRANSFER TO NATIONAL UNIVERSITY UPON MERGER -31,692,751. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| CITY UNIVERSITY OF SEATTLE | ||||||||||
| 521 WALL STREET NO 100 | SEATTLE | WA | 98121 | 237421224 | EDUCATIONAL INSTITUTION | WA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| JOHN F KENNEDY UNIVERSITY | ||||||||||
| 9388 LIGHTWAVE AVE | SAN DIEGO | CA | 92123 | 941610694 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| NATIONAL UNIVERSITY | ||||||||||
| 9388 LIGHTWAVE AVE | SAN DIEGO | CA | 92123 | 237172306 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| NATIONAL UNIVERSITY INTERNATIONAL INC | ||||||||||
| 9388 LIGHTWAVE AVE | SAN DIEGO | CA | 92123 | 453997908 | INACTIVE | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||||||||||
| 9388 LIGHTWAVE AVE | SAN DIEGO | CA | 92123 | 562438569 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 10 | N/A | Yes (1) |
| SPECTRUM PACIFIC LEARNING INC | ||||||||||
| 9388 LIGHTWAVE AVE | SAN DIEGO | CA | 92123 | 453996682 | INACTIVE | CA | 501(C)(3) | LINE 10 | N/A | Yes (1) |
| SYSTEM MANAGEMENT GROUP | ||||||||||
| 9388 LIGHTWAVE AVE | SAN DIEGO | CA | 92123 | 201269904 | PROVIDE ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONS | CA | 501 (C)(3) | LINE 12B, II | N/A | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | 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 | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | 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 |
|---|---|---|
| NATIONAL UNIVERSITY | ||
| C | $1,785,009 | CONTRIBUTION OF PAYABLE |
| NATIONAL UNIVERSITY | ||
| P | $8,891,340 | CASH |
| NATIONAL UNIVERSITY | ||
| R | $31,692,751 | MARKET VALUE |
| SYSTEM MANAGEMENT GROUP | ||
| M | $29,234,528 | CASH |
| SYSTEM MANAGEMENT GROUP | ||
| E | $1,143,998 | MARKET VALUE |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, RELATED ORGANIZATIONS: | FormAndLineReferenceDesc |
| Explanation | THE NUS IS AN ALLIANCE OF EDUCATIONAL INSTITUTIONS, SERVING DIVERSE LEARNERS FROM HIGH SCHOOL TO DOCTORAL PROGRAMS. THE NUS INCLUDES 6 INDEPENDENT NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL (WHICH CEASED OPERATIONS IN JUNE 2022), NORTHCENTRAL UNIVERSITY, JOHN F. KENNEDY UNIVERSITY (WHICH CEASED OPERATIONS IN DECEMBER 2020), CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP (SMG). SMG IS A SUPPORTING ORGANIZATION EXEMPT UNDER IRC SECTION 509(A)(3) WHICH PROVIDES SUPPORT AND SERVICES TO ITS TAX-EXEMPT AFFILIATES IN THE NUS. SPECTRUM PACIFIC LEARNING COMPANY LLC AND NATIONAL UNIVERSITY INTERNATIONAL LLC ARE WHOLLY-OWNED BY NATIONAL UNIVERSITY, AND ARE TREATED AS DISREGARDED ENTITIES FOR TAX PURPOSES. THE BOARD OF TRUSTEES OF EACH NUS AFFILIATE GOVERNS EACH AFFILIATE INDEPENDENTLY. THE BOARD OF TRUSTEES HAS NO AUTHORITY TO REMOVE, REPLACE OR APPOINT A MAJORITY OF THE GOVERNING BODY OF THOSE OTHER AFFILIATES. THE BOARD OF TRUSTEES OF EACH AFFILIATE, ACTING IN ITS INDEPENDENT CAPACITY, PERIODICALLY APPOINTS ITS OWN NEW TRUSTEES. THE BOARD OF TRUSTEES HAS A MAJORITY OVERLAPPING COMPOSITION BETWEEN EACH AFFILIATE OF THE NUS. IN ADDITION, THE NUS AUDIT FIRM PREPARES A SET OF "COMBINED NOT "CONSOLIDATED" AUDITED FINANCIAL STATEMENTS THAT INCLUDE THE SIX INDEPENDENT NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, NORTHCENTRAL UNIVERSITY, JOHN F. KENNEDY UNIVERSITY, CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP. | ExplanationTxt |
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