2021-10-01T11:33:09-05:00 2020-12-31 203250475 ESMOND & ASSOCIATES INC 23901 CALABASAS RD SUITE 1010 CALABASAS CA 91302 990 2020-01-01 208091013 CENTER FOR EXCELLENCE IN HIGHER EDUCATION INC CENT 8013120078 4021 SOUTH 700 EAST NO 400 SALT LAKE CITY UT 84107 PAUL GARDNER CHIEF FINANCIAL OFFICER 8013120078 2021-09-28 1 PAUL GARDNER 999009999 LENNY ESMOND CPA P00037472 8186102900 2021-09-29 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z PAUL GARDNER 4021 SOUTH 700 EAST 400 SALT LAKE CITY UT 84107 250251119 0 X WWW.CEHE.ORG X 2006 DE POST-SECONDARY EDUCATION 6 5 2524 0 0 0 30000 7995616 258472049 241880551 566566 374952 0 0 259068615 250251119 1151000 5796309 0 0 103294199 110815829 0 0 0 146654878 139538245 251100077 256150383 7968538 -5899264 197580667 207329335 48718929 64366861 148861738 142962474 THE PRINCIPAL FUNCTION OF THE ORGANIZATION IS THE PRESENTATION OF FORMAL INSTRUCTION BY ITS REGULARLY MAINTAINED FACULTY AND CURRICULUM TO ITS REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ORDER FOR STUDENTS TO OBTAIN A DEGREE AND OBTAIN EMPLOYMENT. 0 0 5796309 5796309 THE ORGANIZATION MAKES DESIGNATED AND UNDESIGNATED GRANTS TO OTHER CHARITABLE ORGANIZATIONS. THE ORGANIZATION SUPPORTS OTHER INSTITUTIONS WHICH PROMOTE HIGHER EDUCATION AND ECONOMICS. 221358274 241880551 THE ORGANIZATION OWNS AND OPERATES STEVENS-HENAGER COLLEGE, COLLEGEAMERICA ARIZONA, COLLEGEAMERICA DENVER, CALIFORNIA COLLEGE SAN DIEGO, INDEPENDENCE UNIVERSITY, AND TTY CAREER COLLEGES (51%) (THE COLLEGES) AS NONPROFIT COLLEGES ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES. THE PRINCIPAL FUNCTION OF THE ORGANIZATION IS THE PRESENTATION OF FORMAL INSTRUCTION BY ITS REGULARLY MAINTAINED FACULTY AND CURRICULUM TO ITS REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ORDER FOR STUDENTS TO OBTAIN A DEGREE AND OBTAIN EMPLOYMENT. 227154583 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 759 0 1 2524 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 CA X PAUL GARDNER 8013120078 4021 SOUTH 700 EAST SUITE 400 SALT LAKE CITY UT 84107 WILLIAM C DENNIS PHD DIRECTOR & TREASURER 1.00 X X 9000 0 0 TODD ZYWICKI JD DIRECTOR 1.00 X 3000 0 0 CARL BARNEY CHAIRMAN & DIRECTOR 10.00 X X 0 0 0 ERIC JUHLIN PRESIDENT & CEO 40.00 X X 625426 0 24033 ROY HURD DIRECTOR 1.00 X 9000 0 0 KEN KONESCO DIRECTOR 1.00 X 9000 0 0 RAJSHREE AGARWALL DIRECTOR 1.00 X 6000 0 0 ROZANN KUNSTLE VICE-PRESIDENT/ONGROUND 40.00 X 228239 0 20664 ALAN HANSEN EXECUTIVE DIRECTOR 40.00 X 201475 0 2759 KODY LARSEN CHIEF OPERATING OFFICER 40.00 X 271075 0 18194 SUSAN G REED VP COMPLIANCE 40.00 X 209210 0 11887 MATTHEW GERBER GENERAL COUNSEL 40.00 X 220025 0 1280 PAUL GARDNER CHIEF FINANCIAL OFFICER 40.00 X 363257 0 21602 SHERRIE KASCHMITTER VP ADVERTISING 40.00 X 251303 0 19874 VICKY DEWSNUP REGIONAL DIRECTOR 40.00 X 210444 0 5849 KENNETH PLANT REGIONAL DIRECTOR 40.00 X 239377 0 1352 BRUCE PILEGGI REGIONAL DIRECTOR 40.00 X 215575 0 1727 JIMMY BIRMAN CAMPUS DIRECTOR LO 40.00 X 182831 0 15185 JOEL SCIMECA CAMPUS DIRECTOR LO 40.00 X 233439 0 13621 3487676 0 158027 41 0 1 0 EDUFFICIENT LLC 6 FOREST AVENUE 2ND FL PARAMUS NJ 07652 ADVERTISING MANGEMENT 21210675 GOOGLE INC 1600 AMPITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING SERVICES 7453012 FACEBOOK 1 HACKER WAY MENLO PARK CA 94025 ADVERTISING SERVICES 5190387 CENTERFIELD MEDIA HOLDINGS LLC 12130 MILLENIUM DRIVE SUITE 600 LOS ANGELES CA 90094 ADVERTISING SERVICES 4649194 NATIONAL MEDIA CONNECTION TWO UNION PLAZA SUITE 102 NEW LONDON CT 06320 MARKETING SERVICES 2876398 5 5995616 2000000 7995616 TUITION AND FEES 611310 241418403 241418403 462148 462148 241880551 374952 374952 250251119 241880551 0 374952 5796309 5796309 3617297 3617297 87827884 76826522 11001362 244385 211454 32931 11766239 11223447 542792 7360024 6663033 696991 8221806 8221806 169765 169765 2825041 1264714 1560327 50306686 50306686 1560860 1408794 152066 5883089 2203007 3680082 11484011 10749573 734438 594804 415518 179286 334370 174905 159465 2818 2818 9995660 9703730 291930 390737 390737 ADMINISTRATIVE 43132452 42135396 997056 STUDENT SUPPORT 4110304 4136250 -25946 ACCREDITATION 525842 317948 207894 256150383 227154583 28995800 0 21653839 40830313 16668418 21311650 59618233 52868788 8424657 2000000 27448318 20656356 7475315 6791962 81487664 81487664 2252541 2038958 197580667 207329335 6985773 6277127 1471701 3978177 28435755 34323541 11825700 19788016 48718929 64366861 X 148861738 142962474 148861738 142962474 197580667 207329335 -5899264 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1856848 1465509 391339 25591470 19190847 6400623 6791962 EXCESS STUDENT FUNDS 1475339 DEFERRED RENT 2197074 ACCRUED LIABILITIES 16115603 19788016 X 250251119 0 250251119 0 250251119 256150383 0 256150383 0 256150383 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE U.S. INTERNAL REVENUE CODE (IRC) AND FROM STATE INCOME TAXES UNDER SIMILAR PROVISIONS. THE ORGANIAZATION COULD BE LIABLE FOR UNRELATED BUSINESS INCOME TAX, SHOULD IT HAVE ANY INCOME FROM TRADE OR BUSINESS ACTIVITIES REGULARLY CARRIED ON THAT ARE UNRELATED TO THE PURPOSES FOR WHICH IT WAS GRANTED TAX EXEMPTION. MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS ANY UNRELATED BUSINESS INCOME. THE ENTITIES, PRIOR TO THE MERGER INTO CEHE, WERE SUBCHAPTER "S" CORPORATIONS AND WERE TAXED AT THE STOCKHOLDER LEVEL. SINCE THE MERGER, THE IRS AUDITED THE ENTITIES FOR THE 2012 TAX YEAR. IN ADDITION, THE STATE OF CALIFORNIA AUDITED THE 2012 TAX YEAR OF CCI AND THE STATE OF UTAH AUDITED THE 2012 TAX YEAR OF SHC. MANAGEMENT BELIEVES THAT SINCE THE ENTITIES WERE TAXED AT THE STOCKHOLDER LEVEL BY THE FORMER OWNER, CEHE WILL NOT BE LIABLE FOR ANY OF THE OPEN TAX AUDITS. U.S. GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION TAHT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIAZATION, AND BELIEVES THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. U.S. GAAP ALSO REQUIRES THAT ALL ENTITIES DISCLOSE THE YEARS FOR WHICH ITS TAX RETURNS REMAIN OPEN FOR EXAMINATION BY THE IRS. THE IRS DOES REQUIRE THE ORGANIZATION TO FILE TAX RETURNS ON FORM 990, "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX". IN ADDITION TO THE AUDIT BY THE IRS OF THE ORGANIZATION FOR 2012 THRU 2015, THE IRS COULD AUDIT THE ORGANIZATION WITH RESPECT TO YEARS NO EARLIER THAN 2017. THE IRS AUDIT OF THE YEARS 2012 THRU 2015 YEARS WAS RESOLVED IN 2019 WITH NO CHANGE AND A CONFIRMATION OF THE ORGANIZATION'S STATUS AS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE U.S. IRC. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE SCHEDULE O. SCHEDULE E, PART I, LINE 6 THE INSTITUTION PARTICIPATES IN TITLE IV PROGRAMS OFFERED BY THE U.S. DEPARTMENT OF EDUCATION. THE INSTITUTION MUST COMPLY WITH THE HIGHER EDUCATION ACT AND THE U.S. DEPARTMENT OF EDUCATION'S EXTENSIVE REGULATIONS REGARDING INSTITUTIONAL ELIGIBILITY. 1 0 0 0 0 0 0 0 0 0 EUROPE TO FURTHER THE UNDERSTANDING OF LAW AND ECONOMICS 40000 CHECK 0 0 0 0 0 0 PART I, LINE 2: THE BOARD MONITORS USE OF ALL GRANTS. PART III ACCOUNTING METHOD: 1 COLORADO CIVIL JUSTICE LEAGUE 3700 QUEBEC STREET UNIT 100-117 DENVER CO 802071639 841547639 501 (C) 3 30000 N/A N/A TO SUPPORT PROFESSOR RICHARD SALSMAN'S PHILOSOPHY, POLITICS, AND ECONOMICS PROGRAM (PPE), OFFERING COURSES ON A REGULAR BASIS FROM FACULTY MEMBERS WHO HAVE TRAINING IN BOTH ECONOMICS AND PHILOSOPHY CLEMSON INSTITUTE CLEMSON UNIVERSITY CLEMSON SC 29634 576000254 501 (C) 3 1771467 N/A N/A TO SUPPORT THE CLEMSON INSTITUTE FOR THE STUDY OF CAPITALISM AND ITS LYCEUM SCHOLARS ACADEMIC PROGRAM IN WHICH SCHOLARS TAKE A SEQUENCE OF EIGHT COURSES TOGETHER AS A COHORT WORK WIZARD GRANT 32031 LAZY GLEN LANE TRABUCO CANYON CA 92679 861743082 501 (C) 3 340342 N/A N/A TO VALIDATE THE PERFORMANCE OF AUTONOMOUS CONCEPTUAL VOCABULARY LEARNING AND DEVELOP A PROTOTYPE WITH DETAILED DESIGN SPECS AND RECOMMENDATIONS. DUKE PPE PROGRAM PO BOX 90586 DURHAM NC 27708 560532139 501 (C) 3 964500 N/A N/A LEARN TO USE FORMAL MODELS TO EXPLAIN HOW MARKETS AND POLITICAL INSTITUTIONS CAN FACILITATE SOCIAL COOPERATION. INTENTIONAL LIFE LAB GRANT MITCHELL BUILDING COLLEGE PARK MD 20742 526002033 501 (C) 3 500000 N/A N/A TO DEVELOPE CONTENT THAT PROVIDES AMPLE OPPORTUNITY FOR STUDENTS TO DEVELOPE CORE COMPONENTS OF AN INTENTIONAL LIFE THROUGH THOUGHTFUL REFLECTION ABOUT THEMSELVES. OBJECTIVE STANDARD INSTITUTE PO BOX 5274 GLEN ALLEN VA 23058 843575279 501 (C) 3 1500000 N/A N/A TO PROVIDE EDUCATION FORUMS TO YOUNG PROFESSIONALS AND STUDENTS, TO PROVIDE THE PRINICIPLES OF OBJECTIVISM AND ITS LIFE-SERVING PHILOSPHY. INDEPENDENCE INSTITUTE 727 E 16TH STREET DENVER CO 80203 840990300 501 (C) 3 25000 N/A N/A THE INDEPENDENCE INSTITUTE'S RESEARCH PROGRAM INCLUDES SEVEN CENTERS TO FURTHER INDEPENDENT'S SCHOLARLY AND EDUCATIONAL MISSION. CATO INSTITUTE 1000 MASSACHUSETTS AVENUE NW WASHINGTON DC 200015403 237432162 501 (C) 3 550000 N/A N/A DEDICATED TO THE PRINCIPLES OF INDIVIDUAL LIBERTY, LIMITED GOVERNMENT, FREE MARKETS, AND PEACE. LEADERSHIP PROGRAM OF THE ROCKIES 777 SOUTH HARRISON ST STE 807 DENVER CO 80210 841623324 501 (C) 3 75000 N/A TO TRAIN PEOPLE IN FREE MARKET IDEAS AND INDIVIDUAL RIGHTS PART I, LINE 2: THE BOARD OF DIRECTORS MONITOR USE OF ALL GRANTS. 1 X X X 0 0 0 0 0 0 0 0 0 ERIC JUHLIN PRESIDENT & CEO 375351 0 250000 0 75 0 0 0 24033 0 649459 0 0 0 PAUL GARDNER CHIEF FINANCIAL OFFICER 273182 0 90000 0 75 0 2733 0 18869 0 384859 0 0 0 KODY LARSEN CHIEF OPERATING OFFICER 206000 0 65000 0 75 0 2061 0 16133 0 289269 0 0 0 SHERRIE KASCHMITTER VP ADVERTISING 191228 0 60000 0 75 0 0 0 19874 0 271177 0 0 0 ROZANN KUNSTLE VICE-PRESIDENT/ONGROUND 173139 0 55000 0 100 0 0 0 20664 0 248903 0 0 0 JOEL SCIMECA CAMPUS DIRECTOR LO 90125 0 35164 0 108150 0 541 0 13080 0 247060 0 0 0 KENNETH PLANT REGIONAL DIRECTOR 108333 0 116044 0 15000 0 975 0 377 0 240729 0 0 0 MATTHEW GERBER GENERAL COUNSEL 169950 0 50000 0 75 0 0 0 1280 0 221305 0 0 0 SUSAN G REED VP COMPLIANCE 159135 0 50000 0 75 0 0 0 11887 0 221097 0 0 0 BRUCE PILEGGI REGIONAL DIRECTOR 125000 0 90500 0 75 0 1251 0 476 0 217302 0 0 0 VICKY DEWSNUP REGIONAL DIRECTOR 106875 0 103544 0 25 0 0 0 5849 0 216293 0 0 0 ALAN HANSEN EXECUTIVE DIRECTOR 169400 0 32000 0 75 0 1412 0 1347 0 204234 0 0 0 JIMMY BIRMAN CAMPUS DIRECTOR LO 73117 0 23689 0 86025 0 0 0 15185 0 198016 0 0 0 SCHEDULE E, PART I, ITEM 3 EXPLANATION OF PUBLICIZING NONDISCRIMINATION POLICY THE ORGANIZATION'S COLLEGES CUSTOMARILY DRAW THEIR STUDENTS FROM LOCAL COMMUNITIES AND FOLLOW A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THE ORGANIZATION'S NONDISCRIMINATION POLICY CAN BE FOUND UNDER "TITLE IX AND VI OF THE CIVIL RIGHTS ACT" OF ITS PRINCIPAL CATALOGUE GIVEN TO EACH PROSPECTIVE STUDENT THAT INTERVIEWS WITH AN ADMISSIONS CLERK AT A CAMPUS. THE POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE OPERATED BY THE SCHOOL. THE POLICY IS ALSO DISCLOSED IN ALL OF THE ORGANIZATION'S ADVERTISING MATERIALS. THE ORGANIZATION THEREFORE MEETS THE CRITERIA UNDER REV. PROC. 75-50, SECTION 4.03-2(C) FOR EXEMPTION FROM THE PUBLICITY REQUIREMENTS OF SECTION 4.03-1. FORM 990, PART VI, SECTION A, LINE 6 CARL BARNEY IS A MEMBER OF CENTER FOR EXCELLENCE IN HIGHER EDUCATION, INC. FORM 990, PART VI, SECTION A, LINE 7A THE ONLY SPECIFIC POWERS GRANTED TO THE MEMBER ARE THE RIGHTS TO ELECT BOARD MEMBERS AND TO REMOVE DIRECTORS WITH CAUSE. CERTAIN OTHER ACTIONS REQUIRE MEMBER APPROVAL, BUT MUST BE INITIATED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED FOR ITS MEMBER. FORM 990, PART VI, SECTION B, LINE 11B PRESIDENT, CHIEF FINANCIAL OFFICER AND BOARD OF DIRECTORS MEMBERS REVIEW THE FORM BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 ORGANIZATION HAS A COMPENSATION COMMITTEE THAT FACTORS IN EXPERIENCE, EDUCATION, BACKGROUND, AND OTHER RELEVANT FACTORS IN DETERMINING THEIR SALARY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT ITS OFFICE DURING REGULAR BUSINESS HOURS. PROMETHEUS FOUNDATION PO BOX 1157 CRYSTAL BAY NV 89402 271456655 PRIVATE FOUNDATION WHICH MAKES CHARITABLE GRANTS NV 501(C)(3) CARL BARNEY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0