2015-05-13T15:46:48-05:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 1966 GREENSPRING DRIVE TIMONIUM MD 210934161 990 2013-07-01 264232788 GRADUATE SCHOOL GRAD 2023143381 600 MARYLAND AVENUE SW NO 120 WASHINGTON DC 200242520 ROBERT H KIES JR TREASURER AND CFO 2023143381 2015-05-11 1 MELISSA LAFFERTY CPA P01222987 4104530900 2013 2016-02-25 16:41:14Z ROBERT H KIES JR 600 MARYLAND AVENUE SW NO 120 WASHINGTON DC 200242520 42207436 0 X WWW.GRADUATESCHOOL.EDU X 2009 DC DEVELOPING AND ADMINISTERING ACTIVITIES DIRECTED TO EDUCATIONAL IMPROVEMENT AND INCREASING EMPLOYEE PRODUCTIVITY BY AFFORDING OPPORTUNITY TO THOSE WHO WISH TO PREPARE THEMSELVES FOR GREATER RESPONSIBILITIES THROUGH ADDITIONAL TRAINING. 7 7 582 0 0 0 0 0 44051503 33444259 118109 -501548 206635 305611 44376247 33248322 64507 33 0 0 20576987 12897909 0 0 0 34320000 26092942 54961494 38990884 -10585247 -5742562 31813527 31806622 17196106 22927934 14617421 8878688 X THE GRADUATE SCHOOL IS AN INDEPENDENT, EDUCATIONAL, NOT-FOR-PROFIT INSTITUTION HEADQUARTERED IN THE NATION'S CAPITAL WITH ADDITIONAL SITES STRATEGICALLY LOCATED THROUGHOUT THE U.S. THE SCHOOL ENGAGES A DIVERSE STUDENT POPULATION THROUGH INNOVATIVE, AS WELL AS PROVEN, APPROACHES TO TEACHING AND LEARNING THAT TAKE ADVANTAGE OF ITS LOCATIONS, ITS NETWORK OF PUBLIC AND CORPORATE LEADERS AND PRACTITIONERS, STATE-OF-THE-ART TECHNOLOGIES AND CONNECTIONS WITH MAJOR EMPLOYERS. THE SCHOOL PROVIDES A BROAD ARRAY OF LEARNING OPPORTUNITIES IN FORMATS ACCESSIBLE TO ADULT LEARNERS EVERYWHERE THROUGH AFFORDABLE TRAINING PROGRAMS, CONTINUING EDUCATION COURSES, EXECUTIVE AND LEADERSHIP DEVELOPMENT PROGRAMS, AND CREDIT OFFERINGS AT THE CERTIFICATE AND ASSOCIATE DEGREE LEVELS. 0 0 26384094 33 33477495 BY PROVIDING CHALLENGING EDUCATION AND TRAINING OPPORTUNITIES TO ASPIRING AND SEASONED PROFESSIONALS, THE GRADUATE SCHOOL PREPARES INDIVIDUALS TO ENTER AND ADVANCE IN CAREERS IN GOVERNMENT, AND OTHER POSITIONS WITH PRIVATE AND NOT-FOR-PROFIT ORGANIZATIONS. WORKING ADULTS ENHANCE CAREER SKILLS AND ABILITIES, DEVELOP NEW COMPETENCIES AND QUALIFICATIONS, AND EXPAND THEIR UNDERSTANDING OF THE IDEALS OF A DEMOCRATIC SOCIETY. EDUCATION, TRAINING AND CONSULTING SERVICES POSITION GOVERNMENTS AND ORGANIZATIONS TO OPERATE MORE EFFECTIVELY AND EFFICIENTLY IN REACHING MISSION-CRITICAL GOALS. THE SCHOOL FOSTERS INDIVIDUAL AND ORGANIZATIONAL SUCCESS THROUGH A SUPPORTIVE, PRACTITIONER-CENTERED ENVIRONMENT WHERE PUBLIC SERVICE IS REVERED AND LEARNERS BECOME LEADERS. WITH UNPARALLELED ACCESS TO DEVELOPMENTS IN THE WORKPLACE, THE GRADUATE SCHOOL MAINTAINS UP-TO-DATE CURRICULA ALLOWING LEARNERS TO REMAIN CURRENT AT EVERY STAGE OF THEIR CAREER AND PERSONAL DEVELOPMENT, BE SUCCESSFUL IN MEETING EMPLOYMENT REQUIREMENTS, AND CONTRIBUTE TO ORGANIZATIONAL EFFECTIVENESS. 26384094 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 121 0 582 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 DC CA CO GA HI IL PA TX X THE ORGANIZATION 2023143381 610 MARYLAND AVE SW 120 WASHINGTON DC 200242520 JOHN BLOCK TRUSTEE 5.00 X 5000 0 0 ROGER K JR CLARK TRUSTEE 5.00 X 5000 0 0 LINDA M EAGLEFEATHER TRUSTEE 5.00 X 5000 0 0 MICHAEL P LAMBERT TRUSTEE 5.00 X 5000 0 0 WARREN MASTER TRUSTEE 5.00 X 5000 0 0 CONSTANCE B NEWMAN TRUSTEE 5.00 X 5000 0 0 MERLE D PIERSON CHAIR, TRUSTEE 5.00 X 6000 0 0 JERRY ICE PRESIDENT & CEO (9/13/13) 40.00 1.00 X 292440 0 12036 ROBERT KIES TREASURER AND CFO 40.00 1.00 X 173983 0 17637 JAMES HUSKE SECRETARY & VP GOV'T TRAINING (11/8/13) 40.00 1.00 X 264018 0 11611 JOYCE RYAN PROVOST & ACTING CEO 40.00 X 186807 0 2485 JAMES GREEN GENERAL COUNSEL & SECRETARY 40.00 X 168069 0 7027 THOMAS MILLER VP SALES (7/19/13) 40.00 X 241693 0 11645 SHARON FRATTA-HILL VP OF DISTANCE LEARNING (7/19/13) 40.00 X 328767 0 7421 DENESE POWELL VP OF OPERATIONS (7/19/13) 40.00 X 298487 0 6612 JOHN MAYKOSKI VP TRAINING & PROGRAM MANAGEMENT 40.00 X 141314 0 29167 FAYE ANDERSON VP CIRRICULUM & LEARNING MANAGEMENT 40.00 X 128921 0 13819 2260499 0 119460 25 0 1 0 ITSOLUTIONS 3130 FAIRVIEW PARK DR SUITE 800 FALLS CHURCH VA 22042 IT SERVICES 2020611 CIBER 6363 S FIDDLERS GREEN CIRCLE SUIT GREENWOOD VILLAGE CO 80111 IT SERVICES 834817 MERIDIAN KNOWLEDGE 80 IRON POINT CIRCLE 100 FOLSOM CA 95630 IT SERVICES 505694 CARMEN GROUP INC 505 9TH ST NW 700 WASHINGTON DC 20004 CONSULTING SERVICES 218770 BENMAR GROUP LLC 4251 CAMPBELL AVE 407 ARLINGTON VA 22206 PROJECT MANAGEMENT SERVICES 216296 10 SCHEDULED COURSE REVENUE 611600 16798518 16798518 CONTRACT REVENUE 611600 16644078 16644078 TRANSCRIPT, FEES, ETC 611600 1663 1663 33444259 133598 133598 272375 0 272375 272375 272375 8323968 8337476 621638 -13508 -621638 -635146 -635146 MISCELLANEOUS REVENUE 611600 33236 33236 33236 33248322 33477495 0 -229173 X 33 33 978009 83357 894652 10384797 7487636 2897161 9906 9000 906 564068 318799 245269 961129 653568 307561 69547 69547 82610 82610 7909230 5874673 2034557 1305863 1305863 417563 111540 306023 2804815 2804815 7230940 6030672 1200268 994900 937270 57630 119573 110578 8995 767027 639708 127319 34570 23508 11062 OVERHEAD ALLOCATION 2510145 2510145 COURSE MATERIALS 1171082 1171082 MISCELLANEOUS EXPENSE 432391 179839 252552 COURSE FOOD AND BEVERAG 242686 242686 38990884 26384094 12606790 0 -19434 451101 903370 4346584 5940163 5980614 305887 433596 27254527 24941855 3698603 2312672 20887034 18105501 97904 176554 31813527 31806622 4590635 4200960 6913562 8662941 162500 5000000 5691909 4901533 17196106 22927934 X 14617421 8878688 14617421 8878688 31813527 31806622 X -5742562 8495 -4666 X 0 1 X 1 1 1 X 0 1 X 6109104 5200752 908352 21145423 19741103 1404320 2312672 LEASE LIABILITY 4687045 FUNDS HELD FOR OTHERS 214488 4901533 X 33878422 8495 -33 8462 33869960 -621638 -621638 33248322 39612489 621638 621638 38990851 33 33 38990884 PART IV, LINE 2B: IN CONJUNCTION WITH THE SALE OF THE PROPERTY HELD BY SEU, INC. ON MARCH 27, 2014, THE SCHOOL EXECUTED A PROMISSORY NOTE, SECURED BY THE SEU, INC. PROPERTY AND SALES CONTRACT ENTERED INTO IN JUNE 2013, MATURING ON OCTOBER 29, 2014, AND RECEIVED $5,162,500. OF THIS AMOUNT $162,500 IS BEING HELD IN ESCROW FOR PAYMENT TO THE BROKER. THE TERMS OF THE NOTE PROVIDE FOR THE BORROWED FUNDS TO BE REPAID AT THE AMOUNT OF HT ESALES CONTRACT OF $6,500,000 TO THE LENDER IN FULL AT THE TIME OF SETTLEMENT, SCHEDULED FOR OCTOBER 29, 2014, OR TRANSFER OWNERSHIP OF THE PROPERTY TO THE LENDER FOR SETTLEMENT OF THE NOTE SHOULD THE SALE NOT OCCUR. PART X, LINE 2: THE SCHOOL HAS BEEN RECOGNIZED BY THE INTERAL REVENUE SERVICE AS EXEMPT FROM FEDERAL INCOME TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME, AS A NON-FOR-PROFIT SCHOOL UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS AS THE SCHOOL GENERATED NO UNRELATED BUSINESS INCOME. MANAGEMENT BELIEVES THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION UNDER THE ACCOUNTING CODIFICATION GUIDANCE. RETURNS FOR FISCAL YEARS 2011 THROUGH 2013 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND VARIOUS STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS -33. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS -621,638. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 621,638. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 33. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE POLICY IS PRESENT ON ALL SOLICITATION MATERIALS. X X X X 1 0 0 0 0 0 0 0 0 JERRY ICE PRESIDENT & CEO (9/13/13) 250716 0 0 0 41724 0 10177 0 1859 0 304476 0 0 0 ROBERT KIES TREASURER AND CFO 173983 0 0 0 0 0 6226 0 11411 0 191620 0 0 0 JAMES HUSKE SECRETARY & VP GOV'T TRAINING (11/8/ 197235 0 0 0 66783 0 5035 0 6576 0 275629 0 0 0 JOYCE RYAN PROVOST & ACTING CEO 186807 0 0 0 0 0 2485 0 0 0 189292 0 0 0 JAMES GREEN GENERAL COUNSEL & SECRETARY 168069 0 0 0 0 0 5711 0 1316 0 175096 0 0 0 THOMAS MILLER VP SALES (7/19/13) 176741 0 0 0 64952 0 4880 0 6765 0 253338 0 0 0 SHARON FRATTA-HILL VP OF DISTANCE LEARNING (7/19/13) 211821 0 0 0 116946 0 5577 0 1844 0 336188 0 0 0 DENESE POWELL VP OF OPERATIONS (7/19/13) 193370 0 0 0 105117 0 4481 0 2131 0 305099 0 0 0 JOHN MAYKOSKI VP TRAINING & PROGRAM MANAGEMENT 141314 0 0 0 0 0 5009 0 24158 0 170481 0 0 0 PART I, LINE 4A THOMAS MILLER $50,000 JAMES HUSKE $47,385 SHARON FRATTA-HILL $101,348 FORM 990, PART VI, SECTION B, LINE 11 ROBERT H. KIES, TREASURER AND CFO, REVIEWS THE FORM 990 FOR COMPLETENESS AND ACCURACY BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF TRUSTEES AND EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST. THE DISCLOSURES ARE REVIEWED BY EITHER HR OR THE OFFICE OF THE CEO. ANY CONCERNS THAT ARISE ARE DISCUSSED WITH THE APPROPRIATE PARTIES AND STEPS ARE TAKEN TO DETERMINE IF ANY PARTIES SHOULD REFRAIN FROM PARTICIPATING IN DELIBIRATIONS OR DECISIONS THAT COULD BE IMPACTED BY THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USED A NATIONALLY RANKED EMPLOYEE COMPENSATION CONSULTANT TO DETERMINE COMPENSATION LEVELS FOR THE TOP EXECUTIVES. THROUGHOUT THE PROCESS, INDEPENDENT PERSONS AND COMPARABILITY DATA IS UTILIZED TO DETERMINE THE APPROPRIATE COMPENSATION AMOUNTS. THE PROCESS WAS LAST UNDERTAKEN IN 2010. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G INSTRUCTION FEES: PROGRAM SERVICE EXPENSES 3,235,455. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,235,455. DESIGN FEES: PROGRAM SERVICE EXPENSES 166,349. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 166,349. TEMPORARY LABOR SERVICES: PROGRAM SERVICE EXPENSES 86,086. MANAGEMENT AND GENERAL EXPENSES 145,635. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 231,721. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 2,386,783. MANAGEMENT AND GENERAL EXPENSES 1,888,922. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,275,705. FORM 990, PART XI, LINE 9: NET ASSETS OF SUBSIDIARY INCLUDED IN FINANCIAL STATEMENTS -4,666. SEU INC 600 MARYLAND AVENUE SW SUITE 120 WASHINGTON DC 20024 271331447 TRAINING AND EDUCATION FOR GOVERNMENT WORKFORCES AND THE GENERAL PUBLIC. DC 501(C)(3) LINE 11A, I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0