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      <Form990PartVIISectionAGrp>
        <PersonNm>Michael Harter</PersonNm>
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        <AverageHoursPerWeekRltdOrgRt>11.0</AverageHoursPerWeekRltdOrgRt>
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        <OtherCompensationAmt>14623</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MOSHE KRUPKA</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Melvin Ness</PersonNm>
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        <ReportableCompFromRltdOrgAmt>271618</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Michael Newman</PersonNm>
        <TitleTxt>General Counsel and Secretary</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>206717</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>David Raab</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Alan Schoor</PersonNm>
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        <ReportableCompFromRltdOrgAmt>216718</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Franklyn Snitow</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Mitchell Forman</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Scott Harris</PersonNm>
        <TitleTxt>Professor</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Ronald Hedger</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>David Park</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Paul Rennie</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Upinder Sigh</PersonNm>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>WHITING TURNER CONTRACTING COMPANY</PersonNm>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1>300 EAST JOPPA ROAD</AddressLine1>
            <City>BALTIMORE</City>
            <State>MD</State>
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        </ContractorAddress>
        <ServicesDesc>GENERAL CONTRACTOR</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>JANIKING OF LAS VEGAS</PersonNm>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1>PO BOX 51013</AddressLine1>
            <City>LOS ANGELES</City>
            <State>CA</State>
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        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>HOME DETAILING</PersonNm>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1>5307 CREST POINT WATCH CT</AddressLine1>
            <City>LAS VEGAS</City>
            <State>NV</State>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>KGA ARCHITECTURE</PersonNm>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1>9075 W DIABLO DR 3RD FL</AddressLine1>
            <City>LAS VEGAS</City>
            <State>NV</State>
            <ZIPCode>89148</ZIPCode>
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        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>LITTLER MENDELSON PC</PersonNm>
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          <USAddress>
            <AddressLine1>PO BOX 45547</AddressLine1>
            <City>SAN FRANCISCO</City>
            <State>CA</State>
            <ZIPCode>941450547</ZIPCode>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>LEGAL</ServicesDesc>
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      <TotalContributionsAmt>1392553</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
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        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>39252563</TotalRevenueColumnAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MEDICAL CLINIC</Desc>
        <BusinessCd>624100</BusinessCd>
        <TotalRevenueColumnAmt>1270238</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1270238</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>40522801</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>44246</TotalRevenueColumnAmt>
        <ExclusionAmt>44246</ExclusionAmt>
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        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
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      <RentalIncomeOrLossGrp>
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        <PersonalAmt>0</PersonalAmt>
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      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
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      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
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        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
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        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
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        <BusinessCd>532000</BusinessCd>
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        <ExclusionAmt>786600</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
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      <GrantsToDomesticOrgsGrp>
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        <ProgramServicesAmt>18500</ProgramServicesAmt>
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      <BenefitsToMembersGrp>
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        <ProgramServicesAmt>321682</ProgramServicesAmt>
        <ManagementAndGeneralAmt>35609</ManagementAndGeneralAmt>
        <FundraisingAmt>7025</FundraisingAmt>
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        <ProgramServicesAmt>14834016</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1642065</ManagementAndGeneralAmt>
        <FundraisingAmt>323943</FundraisingAmt>
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        <ProgramServicesAmt>296913</ProgramServicesAmt>
        <ManagementAndGeneralAmt>32867</ManagementAndGeneralAmt>
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        <FundraisingAmt>22495</FundraisingAmt>
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        <ProgramServicesAmt>985244</ProgramServicesAmt>
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        <FundraisingAmt>21516</FundraisingAmt>
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        <FundraisingAmt>224</FundraisingAmt>
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      <FeesForServicesAccountingGrp>
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      <FeesForServicesLobbyingGrp>
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        <FundraisingAmt>6742</FundraisingAmt>
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        <ManagementAndGeneralAmt>40202</ManagementAndGeneralAmt>
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        <FundraisingAmt>2053</FundraisingAmt>
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        <ProgramServicesAmt>2131081</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>1548778</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>435660</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>363894</ProgramServicesAmt>
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        <ProgramServicesAmt>989654</ProgramServicesAmt>
        <ManagementAndGeneralAmt>88810</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>28736458</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2702592</ManagementAndGeneralAmt>
        <FundraisingAmt>522603</FundraisingAmt>
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        <EOYAmt>2561146</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
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        <EOYAmt>8616</EOYAmt>
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        <EOYAmt>448106</EOYAmt>
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      <OthNotesLoansReceivableNetGrp>
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        <EOYAmt>632219</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>1293859</EOYAmt>
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      <TotalDirectLobbyingGrp />
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      <TotalExemptPurposeExpendGrp />
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      <GrassrootsNontaxableGrp />
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      <TotLbbyExpendMnsLbbyngNonTxGrp />
      <VolunteersInd>false</VolunteersInd>
      <PaidStaffOrManagementInd>false</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>true</DirectContactLegislatorsInd>
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      <OtherActivitiesInd>false</OtherActivitiesInd>
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        <ExplanationTxt>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.</ExplanationTxt>
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      <CYMinus4YrEndwmtFundGrp />
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      <OtherAssetsOrgGrp>
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      <OtherAssetsOrgGrp>
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        <ExplanationTxt>The College 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, 2014 and 2013, the College does not have any uncertain tax positions or any unrelated business income tax liability, which would have a material impact upon its consolidated financial statements.</ExplanationTxt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
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        <PersonNm>Melvin Ness</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Michael Newman</PersonNm>
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        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>David Park</PersonNm>
        <TitleTxt>Assistant Professor</TitleTxt>
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        <TotalCompensationFilingOrgAmt>246853</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>David Raab</PersonNm>
        <TitleTxt>Executive VP</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>279546</CompensationBasedOnRltdOrgsAmt>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>24456</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
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        <NontaxableBenefitsRltdOrgsAmt>13302</NontaxableBenefitsRltdOrgsAmt>
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        <TotalCompensationRltdOrgsAmt>341423</TotalCompensationRltdOrgsAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Paul Rennie</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Alan Schoor</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Upinder Sigh</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>AN OFFICER OF THE UNIVERSITY IS PROVIDED WITH UPGRADED TRAVEL ON CERTAIN BUSINESS TRIPS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, LINE 1B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BENEFITS PROVIDED TO THE PRESIDENT ARE APPROVED BY THE BOARD. BENEFITS PROVIDED TO THE OFFICERS ARE APPROVED BY THE PRESIDENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, COLUMN D</FormAndLineReferenceDesc>
        <ExplanationTxt>NONTAXABLE BENEFITS, AS APPLICABLE, INCLUDE QUALIFIED TUITION REDUCTION, PARSONAGE ALLOWANCES AND QUALIFIED BENEFITS UNDER TOURO COLLEGE'S CAFETERIA PLAN.</ExplanationTxt>
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        <IssuanceCostsFromProceedsAmt>512934</IssuanceCostsFromProceedsAmt>
        <CreditEnhancementAmt>0</CreditEnhancementAmt>
        <WorkingCapitalExpendituresAmt>1142660</WorkingCapitalExpendituresAmt>
        <CapitalExpendituresAmt>2026602</CapitalExpendituresAmt>
        <OtherSpentProceedsAmt>20051409</OtherSpentProceedsAmt>
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        <AdvanceRefundingInd>false</AdvanceRefundingInd>
        <FinalAllocationMadeInd>false</FinalAllocationMadeInd>
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        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0.00352</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00000</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00352</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <RemedialActionTakenInd>false</RemedialActionTakenInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
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        <RebateNotDueYetInd>true</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <VariableRateIssueInd>true</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
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        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GICProviderName>
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        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
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      <ProceduresCorrectiveActionGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>ISSUER NAME: CITY OF HENDERSON, NEVADA PUBLIC IMPROVEMENT TRUST</FormAndLineReferenceDesc>
        <ExplanationTxt>PURPOSE: Refunding of Tax Exempt Bonds</ExplanationTxt>
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    </IRS990ScheduleK>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>TOURO UNIVERSITY'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER EDUCATION WHICH 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 THERAPY AND EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART III, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>TOURO UNIVERSITY NEVADA'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER EDUCATION WHICH 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 THERAPY AND EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTROLLER, AUDITORS, OFFICERS AND THE AUDIT COMMITTEE OF THE BOARD OF THE ORGANIZATION REVIEW THE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ANNUAL BOARD QUESTIONNAIRE, WHICH REQUIRES DISCLOSURE OF CONFLICT OF INTEREST AND OTHER DETAILS, IS CIRCULATED TO ALL OF THE BOARD MEMBERS AND IS REVIEWED BY IN-HOUSE COUNSEL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD AND OFFICERS, WHO ARE FREE OF ANY CONFLICT, APPROVE EXECUTIVE HIRING DECISIONS. IN MAKING COMPENSATION DETERMINATIONS, THE BOARD CONSIDERS EXPERT REPORTS AND COMPENSATION TRENDS IN THE INDUSTRY, QUALIFICATIONS AND OTHER MERITS OF THE CANDIDATES IN DECIDING COMPENSATION AND OTHER EMPLOYEE BENEFITS. ALL SUCH BOARD DECISIONS ARE DOCUMENTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 AND RELATED INFORMATION ARE MADE AVAILABLE TO THE PUBLIC, CERTAIN GOVERNING POLICIES ARE INCLUDED IN TOURO COLLEGE; HOWEVER ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE PUBLIC.</ExplanationTxt>
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          <City>New York</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
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        <PublicCharityStatusTxt>Line 2</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1>Touro University California</BusinessNameLine1>
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          <City>New York</City>
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        <LegalDomicileStateCd>NV</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>Line 2</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
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          <City>New York</City>
          <State>NY</State>
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        <PrimaryActivitiesTxt>NAME HOLDER</PrimaryActivitiesTxt>
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          <BusinessNameLine1>Yeshivas Ohr Hachaim</BusinessNameLine1>
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          <City>New York</City>
          <State>NY</State>
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      <IdRelatedTaxExemptOrgGrp>
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          <City>New York</City>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1>Touro College Foundation for Jewish Stud</BusinessNameLine1>
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          <City>New York</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
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        <EIN>133639225</EIN>
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        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>NYMC LLC</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>500 7TH AVE</AddressLine1>
          <City>New York</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
        </USAddress>
        <EIN>271481147</EIN>
        <PrimaryActivitiesTxt>Assist Touro</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>Line 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>Touro Colleg</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>New York Medical College</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>40 Sunshine Cottage Road</AddressLine1>
          <City>Valhalla</City>
          <State>NY</State>
          <ZIPCode>10595</ZIPCode>
        </USAddress>
        <EIN>131099420</EIN>
        <PrimaryActivitiesTxt>Education</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>Line 2</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>NYMC LLC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>Partnership for a Healthly Population</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>500 7TH AVE</AddressLine1>
          <City>new york</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
        </USAddress>
        <EIN>134038993</EIN>
        <PrimaryActivitiesTxt>Health relate</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>Line 9</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>New York Med</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>TOURO LAW CENTER DEVELOPMENT FOUNDATION</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>500 7TH AVE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
        </USAddress>
        <EIN>133922718</EIN>
        <PrimaryActivitiesTxt>SUPPORT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 11A, 1</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>TOUROCOLLEGE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>Touro Speech &amp; Rehab</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>500 7TH AVE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
        </USAddress>
        <EIN>134180235</EIN>
        <PrimaryActivitiesTxt>INACTIVE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <OwnershipPct>0.00000</OwnershipPct>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>Touro Foundation Corporation</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>500 7TH AVE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
        </USAddress>
        <EIN>134014618</EIN>
        <PrimaryActivitiesTxt>INACTIVE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <OwnershipPct>0.00000</OwnershipPct>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>Touro University Foundation</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>500 7TH AVE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
        </USAddress>
        <EIN>943318585</EIN>
        <PrimaryActivitiesTxt>INACTIVE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <OwnershipPct>0.00000</OwnershipPct>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>true</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1>TOURO COLLEGE</BusinessNameLine1>
        </OtherOrganizationName>
        <TransactionTypeTxt>r</TransactionTypeTxt>
        <InvolvedAmt>11234052</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>TRANSFER</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>