NORTHCENTRAL UNIVERSITY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
NORTHCENTRAL UNIVERSITY (EIN 90-0171867)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-17
IRS object ID
202141379349306934
Schema version
2019v5.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2021-05-17T14:52:17-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14747 EXECUTIVE DR SUITE 1300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92121ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN900171867EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTHCENTRAL UNIVERSITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone8586428100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111355 NORTH TORREY PINES ROADAddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVE C LAWRENCEPersonNm
Person TitleVICE CHANCELLOR, FINANCEPersonTitleTxt
Phone8586428100PhoneNum
Signature2021-05-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICIA J MAYERPreparerPersonNm
PTINP00188643PTIN
Phone8586271400PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID HARPOOLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111355 NORTH TORREY PINES ROADAddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$145,274,941GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NCU.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION IS A POST-SECONDARY LEVEL EDUCATIONAL INSTITUTION.ActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee603TotalEmployeeCnt
Total Volunteers18TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$68,960,781PYContributionsGrantsAmt
CY Contributions Grants$1,125,239CYContributionsGrantsAmt
PY Program Service Revenue$60,901,757PYProgramServiceRevenueAmt
CY Program Service Revenue$144,120,950CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$28,752CYOtherRevenueAmt
PY Total Revenue$129,862,538PYTotalRevenueAmt
CY Total Revenue$145,274,941CYTotalRevenueAmt
PY Grants And Similar Paid$7,358,502PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$14,432,679CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$27,729,347PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$60,003,499CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$35,934CYTotalFundraisingExpenseAmt
PY Other Expenses$28,399,002PYOtherExpensesAmt
CY Other Expenses$69,443,018CYOtherExpensesAmt
PY Total Expenses$63,486,851PYTotalExpensesAmt
CY Total Expenses$143,879,196CYTotalExpensesAmt
PY Revenues Less Expenses$66,375,687PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,395,745CYRevenuesLessExpensesAmt
Total Assets BOY$81,879,725TotalAssetsBOYAmt
Total Assets EOY$86,005,227TotalAssetsEOYAmt
Total Liabilities BOY$13,409,511TotalLiabilitiesBOYAmt
Total Liabilities EOY$16,139,268TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$68,470,214NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$69,865,959NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionNORTHCENTRAL 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$102,590,898ExpenseAmt
Grant$14,432,679GrantAmt
Revenue$144,120,950RevenueAmt
DescPROVIDE 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$102,590,898TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related InvstYes (1)ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document51IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee603EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHELLE BELLO VP FINANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8586428636PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111355 NORTH TORREY PINES ROADAddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DAVID HARPOOL
PRESIDENT45.00Yes (X)$389,976$0$21,049
JOHN LANEAR
PROVOST45.00$300,124$0$11,309Yes (X)
KELLEY WALTERS THRU 9319
DEAN, SCHOOL OF BUSINESS45.00$163,481$0$3,892Yes (X)
LAURIE SHANDERSON
DEAN, SCHOOL OF HEALTH SCIENCES45.00$158,856$0$6,242Yes (X)
ROBERT SAPP
DEAN, SCHOOL OF TECHNOLOGY45.00$158,516$0$2,235Yes (X)
THOMAS PUCCI
ASSOC. DEAN OF STUDENTS, SCHOOL OF EDUCATION45.00$151,132$0$942Yes (X)
LAURIE WELLNER
VICE PRESIDENT, ACADEMIC AFFAIRS45.00$147,351$0$3,062Yes (X)
JAMIE NICKEL
CFO45.00Yes (X)$81,164$0$4,738
CARLOS RODRIGUEZ
TRUSTEE3.00$0$0$0Yes (X)
DAN PITTARD
TRUSTEE3.00$0$0$0Yes (X)
DAVE C LAWRENCE
VICE CHANCELLOR, FINANCE3.00Yes (X)$0$0$0
DR DONALD KRIPKE
TRUSTEE (THRU 10/2019)3.00$0$0$0Yes (X)
DR E LEE RICE
TRUSTEE3.00$0$0$0Yes (X)
DR ERLINDA MARTINEZ
CHAIR, TRUSTEE3.00Yes (X)$0$0$0Yes (X)
DR MICHAEL CUNNINGHAM
CHANCELLOR, TRUSTEE3.00Yes (X)$0$0$0Yes (X)
GERALD CZARNECKI
TRUSTEE3.00$0$0$0Yes (X)
HAROLD GREENBERG
TRUSTEE3.00$0$0$0Yes (X)
HIEP QUACH
TRUSTEE3.00$0$0$0Yes (X)
JAY STONE
TRUSTEE (THRU 10/2019)3.00$0$0$0Yes (X)
JEANNE CONNELLY
TRUSTEE3.00$0$0$0Yes (X)
JOANNE PASTULA
TRUSTEE3.00$0$0$0Yes (X)
KIM FOLSOM
TRUSTEE3.00$0$0$0Yes (X)
KIMBERLY MITCHELL
TRUSTEE (THRU 1/2020)3.00$0$0$0Yes (X)
MICHAEL R MCGILL
TRUSTEE3.00$0$0$0Yes (X)
MICHELLE BELLO
ASSISTANT SECRETARY3.00Yes (X)$0$0$0
REBECCA HENDERSON
TRUSTEE (THRU 4/2020)3.00$0$0$0Yes (X)
RICHARD CHISHOLM
TREASURER, TRUSTEE3.00Yes (X)$0$0$0Yes (X)
RUTHANN HEINRICH
TRUSTEE3.00$0$0$0Yes (X)
STACY ALLISON
TRUSTEE3.00$0$0$0Yes (X)
THOMAS PAGE
TRUSTEE3.00$0$0$0Yes (X)
THOMAS TOPUZES
SECRETARY, TRUSTEE3.00Yes (X)$0$0$0Yes (X)
TOM CLEVINGER
VICE CHAIR, TRUSTEE3.00Yes (X)$0$0$0Yes (X)
WH KNIGHT JR
TRUSTEE3.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,550,600TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$53,469TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K23IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
NATIONAL EDUCATION PARTNERS INC
8667 E HARTFORD DR STE 100SCOTTSDALEAZ85255ADMIN BACK OFFICE AND STUDENT SUPPORT$70,166,699
SYSTEM MANAGEMENT GROUP
11355 NORTH TORREY PINES ROADLA JOLLACA92037ADMINISTRATIVE AND BACK OFFICE SERVICES$10,001,796
OGLETREE DEAKINS
PO BOX 89COLUMBIASC29202ATTORNEY$142,081
PEREGRINE GLOBAL SERVICES
PO BOX 741GILLETTEWY82717EDUCATIONAL ASSESSMENT$106,166
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Related Organizations$1,010,000RelatedOrganizationsAmt
All Other Contributions$115,239AllOtherContributionsAmt
Total Contributions$1,125,239TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEDUCATIONAL SERVICESDesc
Business611310BusinessCd
Total Revenue Column$144,120,950TotalRevenueColumnAmt
Related Or Exempt Func Income$144,120,950RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$144,120,950TotalProgramServiceRevenueAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,752TotalRevenueColumnAmt
Exclusion$28,752ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$28,752OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$145,274,941TotalRevenueColumnAmt
Related Or Exempt Func Income$144,120,950RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$28,752ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$14,340,841TotalAmt
Program Services$14,340,841ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$91,838TotalAmt
Program Services$91,838ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,121,692TotalAmt
Program Services$394,047ProgramServicesAmt
Management And General$727,645ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$50,672,237TotalAmt
Program Services$40,244,425ProgramServicesAmt
Management And General$10,399,303ManagementAndGeneralAmt
Fundraising$28,509FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$249,176TotalAmt
Program Services$188,899ProgramServicesAmt
Management And General$60,277ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,372,633TotalAmt
Program Services$1,260,020ProgramServicesAmt
Management And General$107,196ManagementAndGeneralAmt
Fundraising$5,417FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$6,587,761TotalAmt
Program Services$4,905,626ProgramServicesAmt
Management And General$1,682,135ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$164,441TotalAmt
Management And General$164,441ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$6,393,800TotalAmt
Program Services$1,916,692ProgramServicesAmt
Management And General$4,477,108ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$31,750,228TotalAmt
Program Services$31,749,978ProgramServicesAmt
Fundraising$250FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$876,654TotalAmt
Program Services$296,657ProgramServicesAmt
Management And General$578,239ManagementAndGeneralAmt
Fundraising$1,758FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,613TotalAmt
Management And General$4,613ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,698,016TotalAmt
Program Services$1,991,251ProgramServicesAmt
Management And General$706,765ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,247,133TotalAmt
Program Services$1,162,126ProgramServicesAmt
Management And General$85,007ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$342,548TotalAmt
Program Services$312,853ProgramServicesAmt
Management And General$29,695ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$84,231TotalAmt
Management And General$84,231ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$12,071,295TotalAmt
Management And General$12,071,295ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,510,997TotalAmt
Program Services$1,677,200ProgramServicesAmt
Management And General$4,833,797ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,517TotalAmt
Management And General$5,517ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
BAD DEBT$4,715,946$4,715,946
COURSE MATERIALS AND LI$2,577,599$519,154$2,058,445

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$143,879,196TotalAmt
Program Services$102,590,898ProgramServicesAmt
Management And General$41,252,364ManagementAndGeneralAmt
Fundraising$35,934FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,145,350BOYAmt
EOY$7,997,199EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$11,822,363BOYAmt
EOY$13,976,119EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$980,209BOYAmt
EOY$1,396,319EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,935,451LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,449,703LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,955,953BOYAmt
EOY$4,485,748EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$62,975,850BOYAmt
EOY$57,761,550EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$388,292EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$81,879,725BOYAmt
EOY$86,005,227EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,768,550BOYAmt
EOY$2,224,176EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$10,509,051BOYAmt
EOY$13,519,639EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,131,910BOYAmt
EOY$395,453EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,409,511BOYAmt
EOY$16,139,268EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$68,470,214BOYAmt
EOY$69,865,959EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$68,470,214BOYAmt
EOY$69,865,959EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$81,879,725BOYAmt
EOY$86,005,227EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,395,745ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$501,750CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$68,960,781CurrentTaxYearMinus1YearAmt
Current Tax Year$1,125,239CurrentTaxYearAmt
Total$70,587,770TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,309,939CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,456,611CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$60,901,757CurrentTaxYearMinus1YearAmt
Current Tax Year$144,120,950CurrentTaxYearAmt
Total$208,789,257TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,811,689CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,456,611CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$129,862,538CurrentTaxYearMinus1YearAmt
Current Tax Year$145,246,189CurrentTaxYearAmt
Total$279,377,027TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$68,960,781CurrentTaxYearMinus1YearAmt
Current Tax Year$18,200CurrentTaxYearAmt
Total$68,978,981TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$68,960,781CurrentTaxYearMinus1YearAmt
Current Tax Year$18,200CurrentTaxYearAmt
Total$68,978,981TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$210,398,046PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$322,413CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$194,852CurrentTaxYearMinus3YearsAmt
Total$517,265TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$322,413CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$194,852CurrentTaxYearMinus3YearsAmt
Total$517,265TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,134,102CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,651,463CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$129,862,538CurrentTaxYearMinus1YearAmt
Current Tax Year$145,246,189CurrentTaxYearAmt
Total$279,894,292TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.75170PublicSupportCY509Pct
Public Support PY5090.51240PublicSupportPY509Pct
Investment Income CY0.00180InvestmentIncomeCYPct
Investment Income PY0.00610InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART I:FormAndLineReferenceDesc
ExplanationNORTHCENTRAL UNIVERSITY HAS REQUESTED RECLASSIFICATION OF PUBLIC CHARITY STATUS TO A SCHOOL AS DEFINED IN SECTION 170(B)(1)(A)(III).ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$35,483OtherCostOrOtherBasisAmt
Depreciation$5,491DepreciationAmt
Book Value$29,992BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,650,886OtherCostOrOtherBasisAmt
Depreciation$627,232DepreciationAmt
Book Value$2,023,654BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,249,082OtherCostOrOtherBasisAmt
Depreciation$816,980DepreciationAmt
Book Value$2,432,102BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,485,748TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescPROGRAM RELATED INVESTMENTSDesc
Book Value$57,761,550BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$57,761,550TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
STUDENT CREDIT BALANCES$174,890
TITLE IV STUDENT CREDIT BALANCES$220,563
FieldValueIRS element (for citing)
Total Liability$395,453TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$130,842,262TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$130,842,262RevenueSubtotalAmt
Other Revenues Not Included$14,432,679OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$14,432,679RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$145,274,941TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$129,446,517TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$129,446,517ExpensesSubtotalAmt
Other Expenses Not Included$14,432,679OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$14,432,679ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$143,879,196TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 JUNE 30, 2020.
PART XI, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS 14,432,679.
PART XII, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS 14,432,679.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (11 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EAST ASIA AND THE PACIFIC00PROGRAM SERVICESPROGRAM MANAGEMENT AND INSTRUCTION$918,658
SOUTH AMERICA00PROGRAM SERVICESSENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFERENCES$25,900
NORTH AMERICA00PROGRAM SERVICESSENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFERENCES$21,500
EUROPE (INCLUDING ICELAND & GREENLAND)00PROGRAM SERVICESSENDING AGENTS OF THE ORGANIZATION TO ATTEND AND SPEAK AT SEMINARS AND CONFERENCES$10,500
CENTRAL AMERICA AND THE CARIBBEAN00PROGRAM SERVICESSCHOLARSHIPS$21,260
EAST ASIA AND THE PACIFIC00PROGRAM SERVICESSCHOLARSHIPS$2,198
EUROPE (INCLUDING ICELAND & GREENLAND)00PROGRAM SERVICESSCHOLARSHIPS$11,084
MIDDLE EAST AND NORTH AFRICA00PROGRAM SERVICESSCHOLARSHIPS$8,432
NORTH AMERICA00PROGRAM SERVICESSCHOLARSHIPS$25,078
SOUTH AMERICA00PROGRAM SERVICESSCHOLARSHIPS$2,202
SUB-SAHARAN AFRICA00PROGRAM SERVICESSCHOLARSHIPS$21,584
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$1,019,532SubtotalSpentAmt
Continuation Spent$48,864ContinuationSpentAmt
Total Spent$1,068,396TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (7 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtNon Cash AssistanceNonCashAssistanceAmtDescription Of Non Cash AsstDescriptionOfNonCashAsstTxtValuation Method UsedValuationMethodUsedDesc
FINANCIAL AID TO STUDENTSNORTH AMERICA (CANADA AND MEXICO)15$0SCHOLARSHIPS$25,078TUITION CHARGE REDUCTIONFMV
FINANCIAL AID TO STUDENTSSUB-SAHARAN AFRICA4$0SCHOLARSHIPS$21,584TUITION CHARGE REDUCTIONFMV
FINANCIAL AID TO STUDENTSCENTRAL AMERICA AND THE CARIBBEAN12$0SCHOLARSHIPS$21,260TUITION CHARGE REDUCTIONFMV
FINANCIAL AID TO STUDENTSEUROPE (INCLUDING ICELAND AND GREENLAND)5$0SCHOLARSHIPS$11,084TUITION CHARGE REDUCTIONFMV
FINANCIAL AID TO STUDENTSMIDDLE EAST AND NORTH AFRICA2$0SCHOLARSHIPS$8,432TUITION CHARGE REDUCTIONFMV
FINANCIAL AID TO STUDENTSSOUTH AMERICA1$0SCHOLARSHIPS$2,202TUITION CHARGE REDUCTIONFMV
FINANCIAL AID TO STUDENTSEAST ASIA AND THE PACIFIC2$0SCHOLARSHIPS$2,198TUITION CHARGE REDUCTIONFMV
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott CountriesYes (1)BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeFINANCIAL AID TO STUDENTSGrantTypeTxt
Recipient8888RecipientCnt
Non Cash Assistance$14,340,841NonCashAssistanceAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Non Cash AssistanceTUTION CHARGES ARE REDUCED BY THE AMOUNT OF THE INDIVIDUAL SCHOLARSHIP OR DISCOUNT AWARDED TO STUDENTSNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationNORTHCENTRAL 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

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DAVID HARPOOL
PRESIDENT$386,226$0$0$0$3,750$0$5,072$0$15,977$0$411,025$0$0$0
JOHN LANEAR
PROVOST$300,124$0$0$0$0$0$5,068$0$6,241$0$311,433$0$0$0
KELLEY WALTERS THRU 9319
DEAN, SCHOOL OF BUSINESS$126,820$0$0$0$36,661$0$2,591$0$1,301$0$167,373$0$0$0
LAURIE SHANDERSON
DEAN, SCHOOL OF HEALTH SCIENCES$158,856$0$0$0$0$0$0$0$6,242$0$165,098$0$0$0
ROBERT SAPP
DEAN, SCHOOL OF TECHNOLOGY$158,516$0$0$0$0$0$1,673$0$562$0$160,751$0$0$0
THOMAS PUCCI
ASSOC. DEAN OF STUDENTS, SCHOOL OF E$151,132$0$0$0$0$0$0$0$942$0$152,074$0$0$0
LAURIE WELLNER
VICE PRESIDENT, ACADEMIC AFFAIRS$147,351$0$0$0$0$0$2,622$0$440$0$150,413$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4AFormAndLineReferenceDesc
ExplanationKELLY WALTERS, HIGHEST COMPENSATED EMPLOYEE, RECEIVED SEVERANCE PAYMENT OF $32,802 DURING 2019.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE 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 AND WAS REVIEWED BY THE BOARD DURING THE YEAR ENDED JUNE 30, 2020.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION OF THE PRESIDENT OF THE COLLEGE IS REVIEWED BY THE COMPENSATION COMMITTEE AT THE TIME OF HIRING AND AS NECESSARY THEREAFTER. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED OR REVIEWED BY THE PRESIDENT, IN COORDINATION WITH THE CHANCELLOR. IN BOTH CASES, COMPENSATION IS DETERMINED WITH REGARD TO COMPENSATION PAID TO SENIOR EXECUTIVES OF COMPARABLE NON-PROFIT AND PROPRIETARY INSTITUTIONS IN EDUCATION AND OTHER FIELDS. THIS PROCESS IS DOCUMENTED AND WAS LAST COMPLETED ON 1/1/20.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST VIA EMAIL.
FORM 990, PART VII AND SCHEDULE J:ALL COMPENSATION FOR CERTAIN OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES IS ALLOCATED BY SMG TO NUS AFFILIATES PURSUANT TO THE AFFILIATION AGREEMENT. FOR A COMPLETE LISTING OF RELATED PARTY ALLOCATION OF COMPENSATION AND BENEFITS PLEASE REFER TO SMG FORM 990, SCHEDULE J AND PART VII DISCLOSURE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
CITY UNIVERSITY OF SEATTLE
521 WALL STREET NO 100SEATTLEWA98121237421224EDUCATIONAL INSTITUTIONWA501(C)(3)LINE 2N/AYes (1)
JOHN F KENNEDY UNIVERSITY
100 ELLINWOOD WAYPLEASANT HILLCA945234817941610694EDUCATIONAL INSTITUTIONCA501(C)(3)LINE 2N/AYes (1)
NATIONAL UNIVERSITY
11355 NORTH TORREY PINES ROADLA JOLLACA92037237172306EDUCATIONAL INSTITUTIONCA501(C)(3)LINE 2N/AYes (1)
NATIONAL UNIVERSITY INTERNATIONAL INC
11355 NORTH TORREY PINES ROADLA JOLLACA92037453997908INACTIVECA501(C)(3)LINE 2N/AYes (1)
NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL
11355 NORTH TORREY PINES ROADLA JOLLACA92037562438569EDUCATIONAL INSTITUTIONCA501(C)(3)LINE 10N/AYes (1)
SPECTRUM PACIFIC LEARNING INC
11355 NORTH TORREY PINES ROADLA JOLLACA92037453996682INACTIVECA501(C)(3)LINE 10N/AYes (1)
SYSTEM MANAGEMENT GROUP
11355 NORTH TORREY PINES ROADLA JOLLACA92037201269904PROVIDE ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONSCA501 (C)(3)LINE 12B, IIN/AYes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
NCU INC
8667 E HARTFORD DR STE 100SCOTTSDALEAZ85255832721678HOLDING COMPANYCASYSTEM MANAGEMENT GROUPC0
INNOVA MANAGEMENT GROUP INC
8667 E HARTFORD DR STE 100SCOTTSDALEAZ85255010898917HOLDING COMPANYAZNCU HOLDINGS LLCC0
NATIONAL EDUCATION PARTNERS INC
8667 E HARTFORD DR STE 100SCOTTSDALEAZ85255860930587SERVICE PROVIDERAZINNOVA MANAGEMENT GROUP INCC0
NCU HOLDINGS LLC
8667 E HARTFORD DR STE 100SCOTTSDALEAZ85255263309860HOLDING COMPANYDENCU INCC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (10 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
JOHN F KENNEDY UNIVERSITY
E$4,318CASH
NATIONAL EDUCATION PARTNERS INC
C$10,000CASH
NATIONAL EDUCATION PARTNERS INC
P$74,700,748CASH
NATIONAL EDUCATION PARTNERS INC
E$383,974CASH
NATIONAL UNIVERSITY
C$1,000,000CASH
NATIONAL UNIVERSITY
M$221,690CASH
NATIONAL UNIVERSITY
E$221,690CASH
SYSTEM MANAGEMENT GROUP
D$383,974CASH
SYSTEM MANAGEMENT GROUP
P$82,906CASH
SYSTEM MANAGEMENT GROUP
M$12,071,295CASH

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R, RELATED ORGANIZATIONS:FormAndLineReferenceDesc
ExplanationTHE 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, NORTHCENTRAL UNIVERSITY, JOHN F. KENNEDY UNIVERSITY, 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 EIGHT 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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