2020-05-14T18:28:38-05:00 2019-06-30 KPMG LLP 345 Park Avenue New York NY 101540102 990 2018-07-01 200363127 TOURO UNIVERSITY NEVADA % STUART LIPPMANN CONTROLLER TOUR 6465656000 500 SEVENTH AVENUE NEW YORK NY 10018 MELVIN NESS SENIOR VP, CFO 6465656026 2020-05-14 true DEVIN L DUNCAN P01249521 2127589700 2020-05-11 199.207.253.96 13407320201355000040 2020-05-14 P 3334E7B7F03F731422ECC73C4D529CE40FFEDC8C 2EFB9A2273A280871CB6E2783C42C633A2C5F4AB 2018 2020-09-23 17:36:50Z MELVIN NESS 500 SEVENTH AVENUE NEW YORK NY 10018 61887431 false X HTTP://WWW.TUN.TOURO.EDU/ X 2003 NV TOURO UNIVERSITY NEVADA (TUN)'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER EDUCATION.(SEE SCHEDULE O) 23 16 762 38 0 0 1943555 5908975 50088351 54386483 171764 408316 1095309 989829 53298979 61693603 321962 436439 0 0 27956444 30933779 0 0 783434 22204139 22211480 50482545 53581698 2816434 8111905 80102619 87552411 62496385 61834272 17606234 25718139 X TOURO UNIVERSITY NEVADA ("TUN")'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER EDUCATION. (SEE SCHEDULE O) false false 43829822 436439 54588942 ACADEMIC PROGRAMS: WITHIN THE TOURO SYSTEM, TOURO UNIVERSITY NEVADA, A NEVADA CORPORATION (TUN), ESTABLISHED AS A BRANCH CAMPUS OF TOURO UNIVERSITY (CALIFORNIA,) INCLUDES A COLLEGE OF OSTEOPATHIC MEDICINE AND A COLLEGE OF HEALTH AND HUMAN SERVICES OFFERING VARIOUS PROGRAMS IN THE HEALTH PROFESSIONS AND EDUCATION. DURING THIS FISCAL YEAR TUN GRANTED THE FOLLOWING ACADEMIC DEGREES: UNDERGRADUATE (48); GRADUATE (236); DOCTORAL OR FIRST PROFESSIONAL (202). (SEE SCHEDULE O) 43829822 true true false true false false false true false true true false false true true true true true true false false false false false true false false false true true true false false false false false false false false false true false false false false false true true false false false true 408 0 true 762 true false false false false false true true false false false false false false X 23 16 false false false false true true false true true false false true true true true true true false false false X STUART LIPPMANN CONTROLLER 6065656026 500 SEVENTH AVENUE NEW YORK NY 10018 X Mark Hasten Chairman and Trustee 1.0 3.5 X 0 0 0 Alan Kadish President, CEO and Trustee 2.0 33.0 X X 0 796447 174551 RABBI DANIEL LANDER Chancellor and Trustee 1.0 34.0 X X 0 277535 122955 Abraham Biderman Trustee 0.1 0.9 X 0 0 0 Shmuel Braun Trustee 0.1 0.9 X 0 0 0 Ben Chouake Trustee 0.1 1.4 X 0 0 0 Allen Fagin Trustee 0.1 0.9 X 0 0 0 Howard Friedman Trustee 0.1 0.9 X 0 0 0 Gilles Gade Trustee 0.1 0.9 X 0 0 0 RABBI MENACHEM GENACK TRUSTEE AND PROFESSOR 1.0 34.0 X 0 80200 3253 Solomon Goldfinger Trustee 0.1 0.9 X 0 0 0 Abraham Gutnicki Trustee 0.1 0.9 X 0 0 0 Leah Karfunkel Trustee 0.1 0.9 X 0 0 0 Brian Levinson Trustee 0.1 0.9 X 0 0 0 David Lichtenstein Trustee 0.1 0.9 X 0 0 0 Martin Oliner Trustee 0.1 0.9 X 0 0 0 Lawrence Platt Trustee 0.1 0.9 X 0 0 0 Margaret Retter Trustee 0.1 0.9 X 0 0 0 Stephen Rosenberg Trustee 0.1 0.9 X 0 0 0 Zvi Ryzman Trustee 0.1 0.9 X 0 0 0 Israel Sendrovic Trustee 0.1 0.9 X 0 0 0 Jack Weinreb Trustee 0.1 0.9 X 0 0 0 RABBI SHABSAI WOLFE Trustee 0.1 0.9 X 0 0 0 Raymond W Alden III Provost 35.0 0.0 X 301264 0 27102 Rochelle Berkley Sr Provost Western Division 24.0 11.0 X 491949 1584 16367 Moshe Krupka Executive VP 3.0 32.0 X 0 194423 143802 Melvin Ness Senior VP, CFO 1.5 33.5 X 0 314661 16265 Michael Newman Secretary, Sr VP and Gen Couns 5.5 30.0 X 0 284044 32467 David Raab Executive VP 5.5 29.5 X 0 302394 46052 Jeffrey Rosengarten Senior VP of Oper. & Admin. 2.0 33.0 X 0 296946 16367 Craig Seiden VP, Administration Western Div 17.5 17.5 X 248724 0 28165 John J Dougherty Dean, Col of Med (thru 7/2018) 35.0 0.0 X 284474 0 22293 Andrew Priest Dean, College of Health & HUM 35.0 0.0 X 212437 0 30623 Ronald Hedger Assistant Dean 35.0 0.0 X 217396 0 21562 Paul Kalekas Assistant Professor 35.0 0.0 X 286328 0 15915 Paul Rennie Professor 35.0 0.0 X 235750 0 23382 Derek S Meeks VICE DEAN & ASST PROFESSOR 35.0 0.0 X 264718 0 28042 Daliah Wachs Assistant Professor 35.0 0.0 X 335521 0 27660 Richard Braunstein VP, Dep. Gen. Coun. (END 6/18) 5.0 30.0 X 0 226244 30276 MITCHELL FORMAN FORMER DEAN 35.0 0.0 X 144873 0 17300 3023434 2774478 844399 78 true true false Allscripts 24630 Network Place Chicago IL 606731246 MEDICAL BILLING 250655 PUBLIC CONSULTING GROUP INC 148 State Street BOSTON MA 02109 CONSULTING SERVICES 238806 LIMBS AND THINGS INC PO Box 15669 SAVANNAH GA 31416 MEDICAL EQUIPMENT 173281 BraINtrust Marketing Communicatio 8948 SPANISH RIDGE AVE LAS VEGAS NV 89148 COMP SVCS & SOFTWARE 168141 TRUELEARN LLC 109 PROFESSIONAL PARK DR MOORESVILLE NC 28117 TEST PREP SVCS 126168 6 87300 1324306 4497369 5908975 STUDENT TUITION/ FEES 611600 52590823 52590823 MEDICAL CLINIC 624100 1795660 1795660 54386483 408316 408316 0 0 565131 565131 0 565131 565131 0 416067 87300 193828 222239 222239 0 0 0 0 0 0 CONFERENCE FEES 900004 144969 144969 STUDENT ACT/OTHER FEES 900099 45056 45056 PARKING CARD FEES 812930 12434 12434 202459 61693603 54588942 1195686 0 436439 436439 0 0 1422347 311973 946021 164353 0 24751560 20240378 4185229 325953 709309 581640 118444 9225 2357010 1932772 393585 30653 1693553 1388730 282798 22025 0 31289 25657 5225 407 0 65000 53301 10854 845 0 0 605482 496502 101106 7874 504272 413508 84206 6558 1235364 1019130 201566 14668 1059047 868429 176845 13773 0 2806951 2301728 468718 36505 512093 419921 85512 6660 0 222010 182051 37072 2887 60204 60204 0 1602058 1313704 267519 20835 190779 156441 31857 2481 SHARED COSTS 8108165 6648778 1353940 105447 EDUCATIONAL PROGRAMS EXPENSE 2914058 2914058 0 0 STUDENT ACTIVITIES 1145688 1145688 0 0 DUES AND SUBSCRIPTIONS 208742 171170 34857 2715 940278 807824 122884 9570 53581698 43829822 8968442 783434 X 2381412 185201 0 0 897000 133262 2995311 3658589 0 0 0 0 2234816 2342613 172945 172945 404127 571176 59854937 17912822 39622170 41942115 0 3000000 0 0 0 0 0 0 31394838 35546510 80102619 87552411 8632332 8337553 0 0 8725203 9852217 35126623 34863673 0 0 0 0 9566687 8763789 0 0 445540 17040 62496385 61834272 X 15729579 20896015 1876655 1822124 0 3000000 17606234 25718139 80102619 87552411 8111905 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 65000 false false 65000 false SCHEDULE C, PART II-B, LINE 1(G) OTHER LOBBYING ACTIVITIES THE UNIVERSITY HIRED LOBBYISTS TO ASSIST IN OBTAINING APPROVAL FROM FEDERAL AND STATE AGENCIES TO ENHANCE THE FACILITIES AND PROGRAMS OF THE UNIVERSITY. THE UNIVERSITY OR ITS REPRESENTATIVES MAY MEET WITH LEGISLATORS TO DISCUSS CERTAIN GRANTS. 22000 X X false 3000000 3000000 1.00000 false false 7731137 7731137 44300477 12427053 31873424 6022366 4545783 1476583 1800957 939986 860971 41942115 DUE TO / FROM TOURO UNIVERSITY 1951943 DUE TO / FROM TOURO COLLEGE 22181316 ARTWORK INVENTORY 22000 SECURITY DEPOSITS 6515 BOND ESCROW 11384736 35546510 0 STUDENT DEPOSITS 17040 17040 X 61329211 -558220 -558220 61887431 -193828 -193828 61693603 53217306 193828 193828 53023478 558220 558220 53581698 SCHEDULE D, PART III, LINE 4 COLLECTIONS OF ART ARTWORK IS USED TO BEAUTIFY THE FACILITIES TO ENHANCE STUDENT AND FACULTY ACCEPTANCE OF THEIR SURROUNDINGS. THE VALUE OF THE COLLECTION IS $22,000. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS THE UNIVERSITY RECEIVED A donor restricted endowment gift of $3,000,000 during fiscal year 2019, the income earned is restricted for scholarships. SCHEDULE D, PART X, LINE 2 Accounting for Uncertainty in Income Taxes The University subscribes to a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. As of June 30, 2019 and 2018, the University does not have any uncertain tax positions or any unrelated business income tax liability, which would have a material impact upon its financial statements. RECONCILIATION OF NET ASSETS PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XI, LINE 2D BAD DEBT EXPENSE (121,781) RECLASS OF SCHOLARSHIPS AND GRANTS (436,439) ----------- TOTAL (558,220) SCHEDULE D, PART XI, LINE 4B RECLASS OF FUNDRAISING EXPENSES (193,828) SCHEDULE D, PART XII, LINE 2D RECLASS OF FUNDRAISING EXPENSES 193,828 SCHEDULE D, PART XII, LINE 4B BAD DEBT EXPENSE 121,781 RECLASS OF SCHOLARSHIPS AND GRANTS 436,439 ----------- TOTAL 558,220 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY BROCHURES AND CATALOGS DISTRIBUTED TO STUDENTS AND RECRUITMENT ADVERTISEMENTS IN JOURNALS AND NEWSPAPERS, AS WELL AS ON TV, INTERNET AND THE RADIO, CONTAIN STATEMENTS WITH RESPECT TO TOURO UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY. SCHEDULE E, PART I, LINE 6 EXPLANATION OF GOVERNMENT FINANCIAL AID THE UNIVERSITY REPORTED GOVERNMENT CONTRIBUTIONS (GRANTS) OF $1,324,306. SUCH GRANTS WERE USED FOR FACILITY IMPROVEMENTS AND FUNDING FOR WORK STUDY. ADDITIONALLY, STUDENTS ATTENDING THE UNIVERSITY MAY BE ELIGIBLE FOR FEDERAL FINANCIAL AID INCLUDING STUDENT LOANS, PELL AND OTHER GRANTS. GALA 424112 70200 353912 31848 110688 16911 FUNDRAISER 79255 17100 62155 9907 22399 2075 0 503367 87300 416067 41755 133087 18986 193828 222239 true SCHOLARSHIPS 146 436439 SCHEDULE I, PART I, LINE 2 MONITORING GRANTS SINCE ITS INCEPTION, MANAGEMENT REVIEWS REQUESTS FOR GRANTS. TOURO UNIVERSITY NEVADA MONITORS ALL REQUESTS FOR USE OF GRANT FUNDS AGAINST THE SUBMITTED BUDGETS FOR THE RESPECTIVE GRANTS. PRIOR TO SUBMISSION OF REQUESTS FOR REIMBURSEMENT, ADDITIONAL REVIEW OF EXPENDED FUNDS IS PERFORMED TO ENSURE COMPLIANCE WITH GRANT AND UNIVERSITY GUIDELINES. STUDENTS ARE AWARDED TUITION DISCOUNTS BASED ON VARIOUS CRITERIA. THE DISCOUNTS ARE CREDITED TO THE STUDENT'S ACCOUNTS. X false true false true false false false false false false false Alan Kadish President, CEO and Trustee 0 794863 1584 0 45000 0 129551 0 970998 0 0 RABBI DANIEL LANDER Chancellor and Trustee 0 276349 1186 0 9652 0 113303 0 400490 0 0 Raymond W Alden III Provost 298216 0 0 3048 13750 0 13352 0 328366 0 0 0 Rochelle Berkley Sr Provost Western Division 414901 0 50000 27048 1584 13750 0 2617 0 508316 1584 0 0 Moshe Krupka Executive VP 0 193637 786 0 10285 0 133517 0 338225 0 0 Melvin Ness Senior VP, CFO 0 309717 4944 0 13648 0 2617 0 330926 0 0 Michael Newman Secretary, Sr VP and Gen Couns 0 283518 526 0 10784 0 21683 0 316511 0 0 David Raab Executive VP 0 299728 2666 0 19761 0 26291 0 348446 0 0 Jeffrey Rosengarten Senior VP of Oper. & Admin. 0 293898 3048 0 13750 0 2617 0 313313 0 0 Craig Seiden VP, Administration Western Div 248416 0 0 308 11112 0 17053 0 276889 0 0 0 John J Dougherty Dean, Col of Med (thru 7/2018) 284474 0 12582 0 9711 0 306767 0 0 0 Andrew Priest Dean, College of Health & HUM 211963 0 0 474 11102 0 19521 0 243060 0 0 0 Ronald Hedger Assistant Dean 216118 0 0 1278 10611 0 10951 0 238958 0 0 0 Paul Kalekas Assistant Professor 285275 0 0 1053 9183 0 6732 0 302243 0 0 0 Paul Rennie Professor 234499 0 0 1251 10430 0 12952 0 259132 0 0 0 Derek S Meeks VICE DEAN & ASST PROFESSOR 264332 0 0 386 8821 0 19221 0 292760 0 0 0 Daliah Wachs Assistant Professor 335386 0 0 135 9385 0 18275 0 363181 0 0 0 Richard Braunstein VP, Dep. Gen. Coun. (END 6/18) 224750 1494 0 12079 0 18197 0 256520 0 0 MITCHELL FORMAN FORMER DEAN 143417 0 0 0 1456 0 7837 0 9463 0 162173 0 0 0 SCHEDULE J, Part I, line 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THE CEO & SENIOR PROVOST IS PROVIDED HOUSING AS A TAXABLE BENEFIT. THE VALUE OF THE HOUSING BENEFIT IS INCLUDED AS OTHER REPORTABLE COMPENSATION IN SCHEDULE J, PART II, COLUMN B(III). SCHEDULE J, PART I, LINE 1B APPROVAL FOR BENEFITS THE BENEFITS PROVIDED TO THE PRESIDENT ARE APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD. BENEFITS PROVIDED TO THE OFFICERS ARE APPROVED BY THE PRESIDENT. FORM 990, SCHEDULE J, PART I, LINE 3 METHODS USED TO DETERMINE COMPENSATION THE FILING ORGANIZATION, TOURO UNIVERSITY NEVADA, DOES NOT COMPENSATE THE PRESIDENT. THE PRESIDENT IS COMPENSATED BY A RELATED TAX EXEMPT ORGANIZATION. THE RELATED TAX EXEMPT ORGANIZATION USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION OF ITS PRESIDENT & CEO: - COMPENSATION COMMITTEE - COMPENSATION SURVEY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, SCHEDULE J, PART I, LINE 4B NONQUALIFIED DEFERRED COMPENSATION PLAN TOURO COLLEGE'S PRESIDENT PARTICIPATES IN A 457(F) DEFERRED COMPENSATION PLAN; AMOUNTS IN COLUMN (C) INCLUDE A DEFERRAL OF $31,250. SCHEDULE J, PART II, COLUMN D NONTAXABLE BENEFITS, AS APPLICABLE, INCLUDE QUALIFIED TUITION REDUCTION AND QUALIFIED BENEFITS UNDER TOURO COLLEGE'S CAFETERIA PLAN. A CITY OF HENDERSON NEVADA PIT SERIES 2014A 886044935 42521RAU6 2014-06-26 25843908 CONSTRUCTION & REFUND 2010 BOND false false false B CITY OF HENDERSON NEVADA PIT SERIES 2017 886044935 42521RBS0 2017-12-28 11293862 RENOVATE BUILDING false false false A 1000000 0 25993118 1927780 0 0 512934 0 0 2027953 21524451 0 2017 true false true true B 0 0 11446319 897593 462548 0 217360 0 0 3569924 0 6298894 false false false true A false false true false 0.00792 0.00792 false false false true B false false true false 0 false false false true A false false false true false false 0 false 0 false true B false true false false false false 0 false 0 false true A true B true SCHEDULE K, PART I, LINE A, COLUMN (F) SERIES 2014A Construct and equip facility & refund prior issue (3/23/10). SCHEDULE K, PART II, LINE 3 PROCEEDS OF ISSUE The total proceeds do not agree to the issue price in Part I, Column (e) due to investment earnings / market value fluctuations. SCHEDULE K, PART III, LINE 3B ANY MANAGEMENT OR SERVICE CONTRACTS THAT MAY RESULT IN PRIVATE BUSINESS USE OF BOND-FINANCED PROPERTY ARE INCIDENTAL AND/OR FALL UNDER A SAFE HARBOR PROVIDED. SCHEDULE K, PART IV, LINE 2C ARBITRAGE CALCULATION - 2014A (a) Issuer Name: City of Henderson, Nevada Public Improvement Trust Date the Rebate Computation was Performed: 05/31/2019 SIGNIFICANT CONTRIBUTOR 51 SIGNIFICANT CONTRIBUTOR 186514 RENT PAID TO TOURO false FORM 990, PART I, LINE 1 AND PART III, LINE 1 ORGANIZATION'S MISSION TOURO UNIVERSITY NEVADA ("TUN") OFFERS A FOUR YEAR PROGRAM LEADING TO A DEGREE OF DOCTOR OF OSTEOPATHIC MEDICINE AND PROGRAMS LEADING TO BACHELORS AND MASTERS DEGREES IN PHYSICIAN ASSISTANT, NURSING, OCCUPATIONAL AND PHYSICAL THERAPY AND EDUCATION. FORM 990, PART III, LINE 4A PROGRAM SERVICE ACTIVITIES TOURO COLLEGE HAS PROVIDED ACADEMIC SUPPORT AND ADMINISTRATIVE SUPPORT TO TOURO UNIVERSITY SINCE INCEPTION. FROM TIME TO TIME TOURO UNIVERSITY NEVADA PROVIDES SUPPORT FOR ACADEMIC PROGRAMS OF TOURO COLLEGE. FORM 990, PART VI, LINE 6 MEMBERS OF ORGANIZATION TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY. FORM 990, PART VI, LINE 7A TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY. AS SUCH, TOURO COLLEGE ELECTS ALL MEMBERS OF THE BOARD. FORM 990, PART VI, LINE 11B FORM 990 REVIEW PROCESS THE TUN FORM 990 AND SUPPORTING SCHEDULES ARE PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CONTROLLER, OFFICERS, AND THE AUDIT COMMITTEE OF THE BOARD OF THE ORGANIZATION THEN REVIEW THE FORM 990. A COPY OF THE FORM 990 IS THEN PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY THE ANNUAL BOARD QUESTIONNAIRE, WHICH REQUIRES DISCLOSURE OF CONFLICT INTEREST AND OTHER DETAILS, IS CIRCULATED TO ALL OF THE BOARD MEMBERS AND IS REVIEWED BY IN-HOUSE COUNSEL. OUR POLICIES REQUIRE THAT TRUSTEES, OFFICERS, AND KEY EMPLOYEES NOTIFY TOURO ANY TIME CONFLICTS OF INTEREST ARISE. IN THE EVENT THERE IS A CONFLICT OF INTEREST, OR AN APPEARANCE OF A CONFLICT OF INTEREST, THE INDIVIDUAL MUST RECUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS CONCERNING THE CONFLICT. FORM 990, PART VI, LINES 15A & B COMPENSATION REVIEW THE FILING ORGANIZATION, TOURO UNIVERSITY NEVADA, DOES NOT COMPENSATE THE PRESIDENT. THE PRESIDENT IS COMPENSATED BY A RELATED TAX EXEMPT ORGANIZATION, WHICH USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION OF ITS PRESIDENT & CEO. THE BOARD AND OFFICERS, WHO ARE FREE OF ANY CONFLICT, APPROVE EXECUTIVE HIRING DECISIONS. IN MAKING COMPENSATION AND EMPLOYEE BENEFIT DETERMINATIONS, CONSIDERATION IS GIVEN TO EXPERT REPORTS AND COMPENSATION TRENDS IN THE INDUSTRY, QUALIFICATIONS AND OTHER MERITS OF THE CANDIDATES. ALL SUCH DECISIONS ARE DOCUMENTED. COMPENSATION FOR SENIOR MANAGEMENT IS REVIEWED PERIODICALLY AND, WHEN APPLICABLE, WHEN THEIR CONTRACTS ARE RENEWED. FORM 990, PART VI, LINE 19 DOCUMENT AVAILABILITY THE FORM 990 AND RELATED INFORMATION ARE MADE AVAILABLE TO THE PUBLIC, AND CERTAIN GOVERNING POLICIES ARE INCLUDED ON THE TOURO UNIVERSITY WEBSITE; HOWEVER, THE CONFLICT OF INTEREST POLICY IS NOT MADE PUBLIC. THE ANNUAL FINANCIAL STATEMENTS ARE FILED ON THE ELECTRONIC MUNICIPAL ACCESS SYSTEM(EMMA) WHERE THEY ARE AVAILABLE TO THE PUBLIC. FORM 990, PART X, LINES 27-29 NET ASSET CLASSIFICATION THE FASB ISSUED ACCOUNTING STANDARDS UPDATE (ASU) 2016-14 NOT-FOR-PROFIT ENTITIES (TOPIC 958), PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES, WHICH AMONG OTHER THINGS, CHANGES HOW NOT-FOR-PROFIT ENTITIES REPORT NET ASSET CLASSES. THE SIGNIFICANT REQUIREMENTS OF ASU 2016-14 INCLUDE REDUCTION IN THE NUMBER OF NET ASSET CLASSES FROM THREE TO TWO: WITH DONOR RESTRICTIONS (FORMERLY REPORTED AS TEMPORARILY RESTRICTED NET ASSETS AND PERMANENTLY RESTRICTED NET ASSETS) AND WITHOUT DONOR RESTRICTIONS (FORMERLY REPORTED AS UNRESTRICTED NET ASSETS). THE 2018 FORM 990, PART X WAS NOT UPDATED TO REFLECT THE CHANGE IN NET ASSET CLASS TERMINOLOGY; THEREFORE, THE UNIVERSITY HAS REPORTED NET ASSETS WITHOUT DONOR RESTRICTION AS UNRESTRICTED NET ASSETS AND NET ASSETS WITH DONOR RESTRICTIONS AS TEMPORARILY RESTRICTED NET ASSETS AND PERMANENTLY RESTRICTED NET ASSETS, RESPECTIVELY. Touro College 500 7TH AVE New York NY 10018 132676570 Education NY 501 (C) (3) 2 NA false Touro University CALIFORNIA 500 7TH AVE New York NY 10018 133838740 Education CA 501 (C) (3) 2 TOUROCOLLEGE true Touro University College of Medicine In 500 7TH AVE New York NY 10018 680646771 Education NJ 501 (C) (3) 2 TOUROCOLLEGE true Yeshivas Ohr Hachaim 500 7TH AVE New York NY 10018 112808947 Education NY 501 (C) (3) 2 TOUROCOLLEGE true Rabbi Dov Revel Yeshiva of Forest Hills 500 7TH AVE New York NY 10018 111681674 Education NY 501 (C) (3) 2 TOUROCOLLEGE true NYMC LLC 500 7TH AVE New York NY 10018 271481147 MEMBER NYMC DE 501 (C) (3) 12(A)(I) TOUROCOLLEGE true New York Medical College 40 Sunshine Cottage Road Valhalla NY 10018 131099420 Education NY 501 (C) (3) 2 NYMC LLC true PARTNERSHIP FOR A HEALTHY POPULATION 500 7TH AVE NEW YORK NY 10018 134028939 Health STUDY NY 501 (C) (3) 7 TOUROCOLLEGE true TOURO LAW CENTER DEVELOPMENT FOUNDATION 500 7TH AVE New York NY 10018 133922718 SUPPORT ORG NY 501 (C) (3) 12(A)(I) TOUROCOLLEGE true TOURO COLLEGE BERLIN GGMBH BERLIN Education GM 501 (C) (3) TOUROCOLLEGE true HEBREW THEOLOGICAL COLLEGE 7135 NORTH CARPENTER ROAD SKOKIE IL 60077 362167095 Education IL 501 (C) (3) 2 TOUROCOLLEGE true THE BIOTECHNOLOGY INCUBATOR AT NYMC INC 40 SUNSHINE COTTAGE ROAD Valhalla NY 10018 471682208 RESEARCH NY 501 (C) (3) 10 NYMC true TOURO UNIVERSITY MEDICAL GROUP 1805 N CALIFORNIA ST STE 201 STOCKTON CA 95204 843416009 HEALTH CARE CA 501(c)(3) 7 TOURO UNI CA true NYMC-SCHOOL OF MEDICINE FACULTY PRACTICE 40 SUNSHINE COTTAGE RD VALHALLA NY 10595 833709834 HEALTH CARE NY 501(c)(3) 10 NYMC true Touro Speech & Rehab 500 7th avenue NEW YORK NY 10018 134180235 INACTIVE NY NA C CORP true Touro Foundation Corporation 500 7th avenue NEW YORK NY 10018 134014618 INACTIVE NY NA C CORP true Touro University Foundation 500 7th avenue NEW YORK NY 10018 943318585 INACTIVE CA NA C CORP true TOURO COLLEGE FDN FOR JEWISH STUDIES 500 7TH AVE NEW YORK NY 10018 133639225 INACTIVE NY na C CORP true false false false false false false false false false false false false false false false true false true false SCHEDULE R, PART V TRANSACTIONS WITH RELATED ORGANIZATIONS UNDER IRC SECTIONS 512(B)(13) AND 318, ORGANIZATIONS CONTROLLED BY TOURO COLLEGE ARE ATTRIBUTED CONSTRUCTIVE OWNERSHIP BETWEEN THE BROTHER/SISTER RELATED ENTITIES ON SCHEDULE R. ALL TRANSACTIONS WITH DIRECTLY CONTROLLED ORGANIZATIONS ARE REPORTED ON PART V, LINE 2.