2019-05-15T13:42:07-05:00 2018-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DRIVE SUITE 1300 SAN DIEGO CA 92121 990 2017-07-01 201269904 SYSTEM MANAGEMENT GROUP SYST 8586428100 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 DAVE C LAWRENCE VICE CHANCELLOR, FINANCE 8586428100 2019-05-14 1 PATRICIA J MAYER P00188643 8586271400 172.90.17.200 2019-05-14 13:41:47 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 41F3D51277C721D7E64869098416E4BAA04E310D 2017 2019-02-21 02:37:17Z DAVE C LAWRENCE 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 167647296 0 X WWW.NUSYSTEM.ORG X 2005 CA PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATION'S AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS"). 21 20 269 0 0 0 26000000 125852236 2937691 41647105 0 147955 0 0 28937691 167647296 0 2731623 0 0 57471 23218955 0 0 0 2880220 23785897 2937691 49736475 26000000 117910821 26015967 152400992 15967 7791062 26000000 144609930 PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATION'S AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS"). 0 0 48080820 2682768 41697294 PROVIDE SUPPORT AND SERVICES TO THE ORGANIZATIONS IN THE NATIONAL UNIVERSITY SYSTEM ("NUS"). 48080820 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 70 0 1 269 1 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHELLE BELLO ASSOCIATE VP FINANCE 8586428636 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 X CARLOS RODRIGUEZ TRUSTEE 3.00 X 0 0 0 DAN PITTARD TRUSTEE 3.00 X 0 0 0 DR DONALD KRIPKE VICE CHAIR, TRUSTEE 3.00 X 0 0 0 DR E LEE RICE TRUSTEE 3.00 X 0 0 0 DR ERLINDA MARTINEZ TRUSTEE 3.00 X 0 0 0 DR MICHAEL CUNNINGHAM CHANCELLOR, TRUSTEE 45.00 X X 933740 0 24000 GERALD CZARNECKI CHAIR, TRUSTEE 3.00 X 0 0 0 HERBERT MEISTRICH THRU 1017 TRUSTEE 3.00 X 0 0 0 HIEP QUACH TRUSTEE 3.00 X 0 0 0 JAY STONE TRUSTEE 3.00 X 0 0 0 JEANNE CONNELLY SECRETARY/TRUSTEE 3.00 X 0 0 0 JOANNE PASTULA TRUSTEE 3.00 X 0 0 0 KIM FOLSOM TRUSTEE 3.00 X 0 0 0 MICHAEL R MCGILL TRUSTEE 3.00 X 0 0 0 REBECCA HENDERSON TRUSTEE 3.00 X 0 0 0 RICHARD CHISHOLM TREASURER/TRUSTEE 3.00 X 0 0 0 ROBERT FREELEN TRUSTEE 3.00 X 0 0 0 RUTHANN HEINRICH TRUSTEE 3.00 X 0 0 0 STACY ALLISON TRUSTEE 3.00 X 0 0 0 THOMAS TOPUZES TRUSTEE 3.00 X 0 0 0 TOM CLEVINGER TRUSTEE 3.00 X 0 0 0 WH KNIGHT JR TRUSTEE 3.00 X 0 0 0 DAVE C LAWRENCE VICE CHANCELLOR, FINANCE 45.00 X 265341 0 24966 MICHELLE BELLO ASSOCIATE VICE CHANCELLOR, FINANCE 45.00 X 290337 0 24966 ADRIANA CABRE VICE CHANCELLOR, HUMAN RESOURCES 45.00 X 269244 0 10592 CHRISTOPHER KRUG VICE CHANCELLOR, IT 45.00 X 248220 0 18311 DAN DEVINE CHIEF OPERATING OFFICER 45.00 X 335774 0 21055 SETH ODELL VICE CHANCELLOR, MARKETING 45.00 X 193805 0 5906 CHRISTOPHER GRAHAM VICE CHANCELLOR, EXTERNAL RELATIONS 45.00 X 182034 0 18508 MARC BAILEY DIRECTOR OF PUBLIC SAFETY OUTREACH 45.00 X 197910 0 22267 MARTIN GALLARDO DIRECTOR, FACILITIES 45.00 X 162363 0 6190 NANCY ROHLAND VICE CHANCELLOR, PRE COLLEGE PROG 45.00 X 255541 0 25366 WILLIAM BRUVOLD THRU 1117 INSTITUTIONAL RESEARCH 45.00 X 272257 0 24845 DR JERRY LEE II CHANCELLOR EMERITUS, TRUST 0.00 X 501191 0 0 4107757 0 226972 43 1 1 0 SIERRA-CEDAR INC PO BOX 402521 ATLANTA GA 30384 CONSULTING 1371578 HOGAN LOVELLS US LLP PO BOX 75890 BALTIMORE MD 21275 LEGAL 530134 WELLS FARGO SECURITIES 550 SOUTH TRYON STREET CHARLOTTE NC 28202 ADVISORY FEE 507736 OKTA 301 BRANNAN STREET STE 100 SAN FRANCISCO CA 94107 COMPUTER SERVICE 430435 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 191828854 GUARD SERVICES 300542 8 37852236 88000000 88000000 125852236 PAYMENT FOR SUPPORT SE 561000 40767351 40767351 OTHER INCOME 999999 879754 879754 41647105 147955 147955 167647296 41647105 0 147955 1296808 1296808 1434815 1434815 2098784 2098784 17443404 17443404 691793 691793 2984974 2984974 1360507 425627 934880 195449 195449 54304 54304 2579422 2579422 471022 471022 1428064 1428064 4380519 4380519 4938761 4938761 1355015 1355015 116694 116694 285707 285707 1082444 1082444 MAINTENANCE 2073259 2073259 FEES 1554100 1554100 OTHER 676571 676571 TEMPORARY LABOR 581055 581055 653004 653004 49736475 48080820 1655655 0 15967 12590 26000000 88000000 0 3022974 2080027 285707 0 1794320 0 52221108 0 7350000 26015967 152400992 0 5439196 15967 2351866 15967 7791062 X 0 36407765 26000000 108202165 26000000 144609930 26015967 152400992 X 117910821 146609 16000 536500 X 0 1 X 1 0 X X X 5 JOHN F KENNEDY UNIVERSITY 941610694 2 0 0 0 NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL 562438569 10 0 0 0 NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) 900171867 10 0 0 0 CITY UNIVERSITY OF SEATTLE 237421224 2 0 1296808 0 NATIONAL UNIVERSITY 237172306 2 0 0 0 5 1296808 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE A: SOME MEMBERS OF THE NATIONAL UNIVERSITY SYSTEM, INCLUDING NATIONAL UNIVERSITY, ARE LISTED IN THE ARTICLES OF INCORPORATION OF SYSTEM MANAGEMENT GROUP AS SUPPORTED ORGANIZATIONS. THE OTHER MEMBERS OF THE NATIONAL UNIVERSITY SYSTEM THAT ARE SUPPORTED ORGANIZATIONS ARE DESCRIBED BY CLASS, WITH REFERENCE TO THEIR EDUCATIONAL MISSION, THEIR AFFILIATION WITH THE NATIONAL UNIVERSITY SYSTEM, AND 501(C)(3) STATUS. AS NOTED ON LINE 12A, SYSTEM MANAGEMENT GROUP IS A TYPE II SUPPORTING ORGANIZATION THAT IS OPERATED, SUPERVISED, OR CONTROLLED BY THE SUPPORTED ORGANIZATIONS. 0 1 0 0 0 0 1 119063 0 0 119063 0 PART II-B, LINE 1: DOLLAR AMOUNT WAS NEGOTIATED TAKING INTO CONSIDERATION PREVIOUS CONTRACTS WITH NU SYSTEM AFFILIATES, AND SIMILAR CONTRACTS WITH OTHER UNIVERSITIES. AMOUNT IS EQUAL TO OR LESS THAN THOSE CONTRACTS AND IS TYPICAL AMOUNTS CHARGED BY OTHER FIRMS. LOBBYING INVOLVES PROVIDING CLIENT (NU SYSTEM AFFILIATES) WITH TIMELY ADVICE AND INFORMATION AS TO PEOPLE AND POLICIES IN WASHINGTON BY A FULL TIME FIRM WITH 30 YEARS EXPERIENCE IN UNIVERSITY LOBBYING. FIRM MAKES RECOMMENDATIONS FOR MEETINGS FOR CHANCELLOR, PRESIDENTS, AND GOVERNMENT AFFAIRS VICE CHANCELLOR WITH VARIOUS MEMBERS OF CONGRESS, THEIR STAFFS, AND EXECUTIVE BRANCH AGENCIES. THEN, IT SCHEDULES THE MEETINGS, PROVIDES TALKING POINTS AND ATTENDS TO FACILITATE THE DISCUSSIONS. THEN, FOLLOW UP ACTIONS ARE TAKEN, SUCH AS WRITING LETTERS, MAKING PHONE CONTACTS AND SUGGESTING FURTHER SUCH CONFERENCES AND MEETINGS. ANOTHER PART OF THE CONTRACT DOES NOT INVOLVE LOBBYING, BUT ASSISTS NU SYSTEM AFFILIATES IN PREPARING COMPETITIVE BIDS FOR VARIOUS GOVERNMENT AGENCY CONTRACTS. 62725 1556 61169 2017302 284151 1733151 1794320 DUE TO AFFILIATES 2351866 2351866 X 168330405 146609 536500 683109 167647296 0 167647296 49736475 0 49736475 0 49736475 PART X, LINE 2: 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. NUS HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD. NUS 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 NUS'S FINANCIAL CONDITION, CHANGES IN NET ASSETS, OR CASH FLOWS. ACCORDINGLY, NUS HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2018 AND 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN ASSETS 536,500. 1 CITY UNIVERSITY OF SEATTLE 521 WALL STREET SEATTLE WA 98121 237421224 501(C)(3) 1296808 OPERATIONS 1 SANFORD HARMONY IMPLEMENTATION GRANTS 12 799515 SANFORD INSTITUTE OF PHILANTHROPY IMPLEMENTATION 5 205300 SANFORD INSPIRE PROGRAM IMPLEMENTATION GRANTS 8 430000 PART I, LINE 2: SYSTEM MANAGEMENT GROUP IDENTIFIES ELIGIBLE GRANTEES RELATED TO EDUCATIONAL AND COMMUNITY PURPOSES. GRANTEES ARE MONITORED AS APPROPRIATE THROUGH PERIODIC REPORTS AND SITE INSPECTIONS. X 1 1 X X X X 1 1 0 0 0 0 0 1 0 DR MICHAEL CUNNINGHAM CHANCELLOR, TRUSTEE 757801 0 175939 0 0 0 24000 0 0 0 957740 0 0 0 DAVE C LAWRENCE VICE CHANCELLOR, FINANCE 252841 0 12500 0 0 0 24000 0 966 0 290307 0 0 0 MICHELLE BELLO ASSOCIATE VICE CHANCELLOR, FINANCE 267358 0 22979 0 0 0 24000 0 966 0 315303 0 0 0 ADRIANA CABRE VICE CHANCELLOR, HUMAN RESOURCES 252505 0 16739 0 0 0 9962 0 630 0 279836 0 0 0 CHRISTOPHER KRUG VICE CHANCELLOR, IT 228164 0 20056 0 0 0 17681 0 630 0 266531 0 0 0 DAN DEVINE CHIEF OPERATING OFFICER 300966 0 18703 0 16105 0 20089 0 966 0 356829 0 0 0 SETH ODELL VICE CHANCELLOR, MARKETING 193805 0 0 0 0 0 5654 0 252 0 199711 0 0 0 CHRISTOPHER GRAHAM VICE CHANCELLOR, EXTERNAL RELATIONS 167761 0 14273 0 0 0 18000 0 508 0 200542 0 0 0 MARC BAILEY DIRECTOR OF PUBLIC SAFETY OUTREACH 197910 0 0 0 0 0 19970 0 2297 0 220177 0 0 0 MARTIN GALLARDO DIRECTOR, FACILITIES 162363 0 0 0 0 0 4952 0 1238 0 168553 0 0 0 NANCY ROHLAND VICE CHANCELLOR, PRE COLLEGE PROG 233626 0 21915 0 0 0 22594 0 2772 0 280907 0 0 0 WILLIAM BRUVOLD THRU 1117 INSTITUTIONAL RESEARCH 171853 0 0 0 100404 0 24000 0 845 0 297102 0 0 0 DR JERRY LEE II CHANCELLOR EMERITUS, TRUST 7920 0 0 0 493271 0 0 0 0 0 501191 0 0 0 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 IF UTILIZED. PART I, LINES 4A-B DR. JERRY LEE PARTICIPATED IN A 457(B) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING FISCAL YEAR ENDING JUNE 30, 2018. PLAN DISTRIBUTIONS WERE MADE DURING THE FISCAL YEAR ENDING JUNE 30, 2018 OF $493,271. WILLIAM BRUVOLD RECEIVED SEVERANCE IN THE AMOUNT OF $67,019. PART I, LINE 7 OFFICERS AND KEY EMPLOYEES ARE ELIGIBLE FOR BONUSES. BONUSES ARE AWARDED WITHIN A SPECIFIED RANGE IN THE DISCRETION OF THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES AND ARE BASED ON ACHIEVING GOALS. X PLEDGE 1 88000000 FAIR MARKET VALUE 0 0 0 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 ANUALLY 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 COUNCIL. 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 COUNCIL AND WAS REVIEWED BY THE BOARD DURING THE YEAR ENDED JUNE 30, 2018. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE CHANCELLOR OF THE NUS IS REVIEWED BY THE BOARD AT THE TIME OF HIRING AND AS NECESSARY THEREAFTER. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED OR REVIEWED BY 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. THE PROCESS IS DOCUMENTED AND WAS LAST COMPLETED IN MAY 2018. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS 536,500. FORM 990, PART VII AND SCHEDULE J, PART II THE CHANCELLOR IS A TRUSTEE OF NATIONAL UNIVERSITY AND OF EACH OTHER AFFILIATE OF THE NUS, EXCEPT NATIONAL UNIVERSITY ACADEMY. HIS COMPENSATION IS ALLOCATED AMONG THE NUS AFFILIATES. IN ADDITION, OTHER OFFICERS COMPENSATION IS ALSO ALLOCATED AMONG THE AFFILIATES OF NUS AS WELL AS THE FORMER CHANCELLOR AS FOLLOWS: NATIONAL UNIVERSITY IS A PRIVATE NONPROFIT UNIVERSITY IN CALIFORNIA, WITH OVER 30 CAMPUSES. SERVING ABOUT 132,000 STUDENTS IN CLASS (22,000 FTE) AND STAFFED BY ABOUT 1,000 EMPLOYEES, IT OFFERS MORE THAN 100 ACCREDITED UNDERGRADUATE AND GRADUATE DEGREES AND CREDENTIAL PROGRAMS IN FIVE SCHOOLS. SPECIALIZED DIVISIONS INCLUDE THE NUS INSTITUTE FOR POLICY RESEARCH AND THE CENTER FOR INTEGRATIVE HEALTH. DR JERRY LEE: (B)(I) $5,760; (B)(II) $0; (B)(III) $358,743; (C) $0; (D) $0; (E) $0 JOHN F. KENNEDY UNIVERSITY, FOUNDED IN 1964, OFFERS DOCTORAL, MASTER'S, BACHELOR'S DEGREES, AND OPERATES A LAW SCHOOL AT ITS CAMPUSES IN PLEASANT HILL, CA AND BERKELEY, CA. IT HAS ABOUT 1,600 STUDENTS AND ABOUT 225 EMPLOYEES. DR JERRY LEE: (B)(I) $4,320; (B)(II) $0; (B)(III) $269,057; (C) $0; (D) $0; (E) $0 NORTHCENTRAL UNIVERSITY, FORMERLY WESTMED COLLEGE, OFFERED CERTIFICATION PROGRAMS FOR VOCATIONAL NURSES AND PARAMEDICS. ITS CAMPUSES WERE IN SAN JOSE, CA AND MERCED, CA. IN APRIL 2017, THE BOARD VOTED TO TEACH OUT THE REMAINING STUDENTS AND TERMINATE OPERATIONS. DR JERRY LEE: (B)(I) $2,880; (B)(II) $0; (B)(III) $179,371; (C) $0; (D) $0; (E) $0 NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, WHICH TOGETHER WITH THE CHARTER SCHOOL NATIONAL UNIVERSITY ACADEMY, CONSTITUTES THE DIVISION OF PRE-COLLEGE PROGRAMS AND PROVIDES INTERACTIVE, MEDIA-RICH EDUCATIONAL OPPORTUNITIES TO DIVERSE HIGH-SCHOOL STUDENTS. IT SERVES ABOUT 1,300 STUDENTS, AND HAS ABOUT 5 EMPLOYEES. IT HAS ARTICULATION AGREEMENTS WITH OVER 400 SCHOOLS, ALLOWING ITS ONLINE COURSES TO SUPPLEMENT CLASSROOM INSTRUCTION. DR JERRY LEE: (B)(I) $1,320; (B)(II) $0; (B)(III) $82,212; (C) $0; (D) $0; (E) $0 CITY UNIVERSITY OF SEATTLE, FOUNDED IN 1973, OFFERS OVER 60 PROGRAMS INCLUDING UNDERGRADUATE AND GRADUATE DEGREES AND CERTIFICATES. THE UNIVERSITY HAS OVER 30 CAMPUSES. IT HAS ABOUT 7,000 STUDENTS IN CLASS AND ABOUT 50 EMPLOYEES. DR JERRY LEE: (B)(I) $1,800; (B)(II) $0; (B)(III) $112,107; (C) $0; (D) $0; (E) $0 FINANCIAL STATEMENTS: EXPLANATION: SYSTEM MANAGEMENT GROUP IS INCLUDED IN A COMBINED REPORT WITH THE NATIONAL UNIVERSITY SYSTEM. FORM 990, PART VII, COMPENSATION DR. LEE COMPENSATION AS CHANCELLOR OF THE NATIONAL UNIVERSITY SYSTEM ("NUS") PURSUANT TO THE AFFILIATION AGREEMENT, DR. LEE GUIDED THE STRATEGIC DIRECTION OF THE NU AFFILIATES. HE SPEARHEADED THE CREATION AND GROWTH OF THE NUS SINCE ITS INCEPTION IN 2001 THROUGH HIS RETIREMENT IN SEPTEMBER 2013. DURING THE FISCAL YEAR 2008-2009, HE LED THE NEGOTIATIONS THAT CULMINATED IN JOHN F. KENNEDY UNIVERSITY BECOMING AN AFFILIATE OF THE NUS. THANKS TO THAT AFFILIATION, THE NUS NOW INCLUDES AN INSTITUTION THAT IS ACCREDITED TO AWARD DOCTORAL DEGREES. DURING THE FISCAL YEAR 2012-2013, HE LED THE NEGOTIATIONS THAT CULMINATED IN CITY UNIVERSITY OF SEATTLE BECOMING AN AFFILIATE OF NUS. THANKS TO THAT AFFILIATION, NUS ADDED 30 ADDITIONAL CAMPUSES AND OVER 7,000 STUDENTS. THE CHANCELLOR'S COMPENSATION IS PAID BY SYSTEM MANAGEMENT GROUP ("SMG") AND IS ALLOCATED AMONG OTHER NUS AFFILIATES. NONE OF DR. LEE'S COMPENSATION IS ALLOCATED TO ANY OTHER ORGANIZATION OUTSIDE THE NUS. NATIONAL UNIVERSITY 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 237172306 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 562438569 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 10 N/A 1 NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE) 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 900171867 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 10 N/A 1 JOHN F KENNEDY UNIVERSITY 100 ELLINWOOD WAY PLEASANT HILL CA 945234817 941610694 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 NATIONAL UNIVERSITY ACADEMY 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 352358696 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 SPECTRUM PACIFIC LEARNING INC 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 453996682 INACTIVE CA 501(C)(3) LINE 10 N/A 1 NATIONAL UNIVERSITY INTERNATIONAL INC 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 453997908 INACTIVE CA 501(C)(3) LINE 2 N/A 1 CITY UNIVERSITY OF SEATTLE 521 WALL STREET SEATTLE WA 98121 237421224 EDUCATIONAL INSTITUTION WA 501(C)(3) LINE 2 N/A 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 NATIONAL UNIVERSITY L 35810412 CASH NORTHCENTRAL UNIVERSITY (FKA WESTMED L 775505 CASH JOHN F KENNEDY UNIVERSITY L 1609642 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL L 150000 CASH CITY UNIVERSITY OF SEATTLE L 2421792 CASH NATIONAL UNIVERSITY C 37852504 CASH NATIONAL UNIVERSITY P 4761511 CASH CITY UNIVERSITY OF SEATTLE B 1296808 CASH NATIONAL UNIVERSITY Q 42150612 CASH SCHEDULE R, RELATED ORGANIZATIONS NATIONAL UNIVERSITY SYSTEM 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, NORTHCENTRAL UNIVERSITY (FKA WESTMED COLLEGE), JOHN F. KENNEDY UNIVERSITY (WHICH OFFERS DOCTORAL PROGRAMS AS WELL AS A LAW SCHOOL), 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 (FKA WESTMED COLLEGE), JOHN F. KENNEDY UNIVERSITY, CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP.