NATIONAL UNIVERSITY FOUNDATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL UNIVERSITY FOUNDATION (EIN 20-1269904)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-14
- IRS object ID
- 201541349349308954
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-14T18:43:17-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4747 EXECUTIVE DRIVE SUITE 1300 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92121 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201269904 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SYSTEM MANAGEMENT GROUP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SYST | BusinessNameControlTxt |
| Phone | 8586428100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 NORTH TORREY PINES ROAD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RANDY FRISCH | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8586428100 | PhoneNum |
| Signature | 2015-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICIA J MAYER | PreparerPersonNm |
| PTIN | P00188643 | PTIN |
| Phone | 8586271400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RANDY FRISCH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 NORTH TORREY PINES ROAD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,886,958 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NUSYSTEM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATIONS AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS"). | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,699,116 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,886,958 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,699,116 | PYTotalRevenueAmt |
| CY Total Revenue | $1,886,958 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,789,125 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,418,664 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,789,862 | PYOtherExpensesAmt |
| CY Other Expenses | $593,041 | CYOtherExpensesAmt |
| PY Total Expenses | $3,578,987 | PYTotalExpensesAmt |
| CY Total Expenses | $2,011,705 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $120,129 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$124,747 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $124,807 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,323 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $60 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,323 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $124,747 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $0 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATIONS AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS"). | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,011,705 | ExpenseAmt |
| Revenue | $1,886,958 | RevenueAmt |
| Desc | PROVIDE SUPPORT AND SERVICES TO THE ORGANIZATIONS IN THE NATIONAL UNIVERSITY SYSTEM ("NUS"). | Desc |
| Total Program Service Expenses | $2,011,705 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHELLE BELLO ASSOCIATE VP FINANCE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8586428636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 NORTH TORREY PINES ROAD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| STACY ALLISON | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| FELIPE BECERRA | ||||||||
| TRUSTEE (THROUGH 8/13) | 3.00 | Yes (X) | $0 | $21,717 | $0 | |||
| JOHN BUCHER | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD CHISHOLM | ||||||||
| SECRETARY/TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JEANNE CONNELLY | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT FREELEN | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| GERALD CZARNECKI | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| RANDY ALIMENT | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| CHERYL KENDRICK | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| DR DONALD KRIPKE | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JEAN LEONARD | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| CARLOS RODRIGUEZ | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| DR ALEXANDER SHIKHMAN | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JAY STONE | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| HIEP QUACH | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS TOPUZES | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JACQUELINE TOWNSEND KONSTANTURO | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| WH KNIGHT JR | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL R MCGILL | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| DR E LEE RICE | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| DR JERRY LEE II | ||||||||
| CHANCELLOR EMERITUS, TRUSTEE | 13.00 | Yes (X) | $906,692 | $1,816,105 | $216,164 | |||
| HERBERT MEISTRICH | ||||||||
| CHAIR, TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| RUTHANN HEINRICH | ||||||||
| VICE CHAIR, TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| DR MICHAEL CUNNINGHAM | ||||||||
| PRESIDENT, NU/CHANCELLOR, NUS | 0.30 | Yes (X) | $0 | $175,483 | $12,874 | Yes (X) | ||
| RANDY FRISCH | ||||||||
| CFO | 40.00 | $39,274 | $159,082 | $16,909 | Yes (X) | |||
| NANCY ROHLAND | ||||||||
| VICE CHANCELLOR, NUVHS/NUACS | 40.00 | $184,125 | $0 | $37,963 | Yes (X) | |||
| VIRGINIA BENEKE | ||||||||
| VICE CHANCELLOR, MARKETING | 40.00 | $51,343 | $207,963 | $31,790 | Yes (X) | |||
| BETH SCHECHTER | ||||||||
| ASSOC VICE CHANCELLOR, COMMUNICATIONS | 40.00 | $30,421 | $123,221 | $26,425 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,211,855 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,503,571 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $342,125 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYMENT FOR SUPPORT SE | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $1,886,958 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,886,958 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,886,958 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,886,958 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,886,958 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,350,771 | TotalAmt |
| Program Services | $1,350,771 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,433 | TotalAmt |
| Program Services | $12,433 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,460 | TotalAmt |
| Program Services | $55,460 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $478,593 | TotalAmt |
| Program Services | $478,593 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,448 | TotalAmt |
| Program Services | $114,448 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,011,705 | TotalAmt |
| Program Services | $2,011,705 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,536 | BOYAmt |
| EOY | $16,323 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,807 | BOYAmt |
| EOY | $16,323 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60 | BOYAmt |
| EOY | $121 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $16,202 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60 | BOYAmt |
| EOY | $16,323 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,747 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,747 | BOYAmt |
| EOY | $0 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,807 | BOYAmt |
| EOY | $16,323 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$124,747 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Certification | Yes (X) | CertificationInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp (8 entries)
| EINEIN | Organization TypeOrganizationTypeDesc | Governing Document ListedGoverningDocumentListedInd | Supported Org NotifiedSupportedOrgNotifiedInd | US OrganizedUSOrganizedInd | SupportSupportAmt |
|---|---|---|---|---|---|
| NATIONAL UNIVERSITY | |||||
| 237172306 | 2 | Yes (1) | Yes (1) | Yes (1) | $1,162,569 |
| JOHN F KENNEDY UNIVERSITY | |||||
| 941610694 | 2 | 0 | Yes (1) | Yes (1) | $277,193 |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | |||||
| 562438569 | 9 | 0 | Yes (1) | Yes (1) | $69,960 |
| WESTMED COLLEGE | |||||
| 900171867 | 9 | 0 | Yes (1) | Yes (1) | $183,770 |
| NATIONAL UNIVERSITY INTERNATIONAL | |||||
| 453997908 | 7 | 0 | Yes (1) | Yes (1) | $97,903 |
| SPECTRUM PACIFIC LEARNING | |||||
| 453996682 | 7 | 0 | Yes (1) | Yes (1) | $95,563 |
| NATIONAL UNIVERSITY ACADEMY | |||||
| 352358696 | 2 | 0 | Yes (1) | Yes (1) | $0 |
| CITY UNIVERSITY OF SEATTLE | |||||
| 237421224 | 2 | 0 | Yes (1) | Yes (1) | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 8 | SupportedOrganizationsTotalCnt |
| Support Sum | $1,886,958 | SupportSumAmt |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A: | FormAndLineReferenceDesc |
| Explanation | 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 IN LINE 11A, SYSTEM MANAGEMENT GROUP IS A TYPE I SUPPORTING ORGANIZATION THAT IS OPERATED, SUPERVISED, OR CONTROLLED BY THE SUPPORTED ORGANIZATIONS. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AFFILIATES | Desc |
| Amt | $16,202 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,202 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Payments For Use Of Residence | Yes (X) | PaymentsForUseOfResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | Yes (1) | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | Yes (1) | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR JERRY LEE II | ||||||||||||||
| CHANCELLOR EMERITUS, TRUSTEE | $155,659 | $311,784 | $124,875 | $250,125 | $626,158 | $1,254,196 | $67,485 | $135,174 | $4,497 | $9,008 | $978,674 | $1,960,287 | $0 | $0 |
| DR MICHAEL CUNNINGHAM | ||||||||||||||
| PRESIDENT, NU/CHANCELLOR, NUS | $0 | $175,483 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,874 | $0 | $188,357 | $0 | $0 |
| RANDY FRISCH | ||||||||||||||
| CFO | $39,274 | $159,082 | $0 | $0 | $0 | $0 | $0 | $0 | $3,348 | $13,561 | $42,622 | $172,643 | $0 | $0 |
| NANCY ROHLAND | ||||||||||||||
| VICE CHANCELLOR, NUVHS/NUACS | $184,125 | $0 | $0 | $0 | $0 | $0 | $12,985 | $0 | $24,978 | $0 | $222,088 | $0 | $0 | $0 |
| VIRGINIA BENEKE | ||||||||||||||
| VICE CHANCELLOR, MARKETING | $51,343 | $207,963 | $0 | $0 | $0 | $0 | $2,692 | $10,905 | $3,602 | $14,591 | $57,637 | $233,459 | $0 | $0 |
| BETH SCHECHTER | ||||||||||||||
| ASSOC VICE CHANCELLOR, COMMUNICATION | $30,421 | $123,221 | $0 | $0 | $0 | $0 | $1,561 | $6,323 | $3,671 | $14,870 | $35,653 | $144,414 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | UNDER DR. LEES EMPLOYMENT CONTRACT, HE WAS REIMBURSED FOR CERTAIN EXPENSES FOR HOUSING RECEPTIONS AND CONDUCTING OTHER UNIVERSITY RELATED BUSINESS IN HIS RESIDENCE. UNDER DR. LEES EMPLOYMENT CONTRACT, HE HAD THE USE OF A MEMBERSHIP AT A COUNTRY CLUB, THOUGH HE PAID FOR MEALS AND INCIDENTAL EXPENSES. DR. LEE RETIRED FROM THE CHANCELLOR OF THE NU SYSTEM AND SMG ON SEPTEMBER 19, 2013. 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, LINE 4B | DR. JERRY LEE PARTICIPATED IN A 457(F) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING FISCAL YEAR ENDING JUNE 30, 2014. NO PLAN DISTRIBUTIONS WERE MADE DURING THE FISCAL YEAR ENDING JUNE 30, 2014. TOTAL FUNDING TO THE PLAN FOR DR. LEE WAS $67,500 IN THE CURRENT YEAR. |
| PART I, LINE 5 | DR. LEE WAS ELIGIBLE EACH YEAR FOR AN INCENTIVE AWARD BASED ON PERFORMANCE METRICS THAT INCLUDED NEW REVENUES, INCREASE IN GROSS REVENUES, AND CHANGES IN THE EXPENSE/REVENUE RATIO OF NATIONAL UNIVERSITY AND OTHER MEMBERS OF THE NATIONAL UNIVERSITY SYSTEM ("NUS"). OTHER AWARD METRICS INCLUDED STUDENT ENROLLMENTS, ENDOWMENTS, AND FACILITIES DEVELOPMENT/UTILIZATION. THE INCENTIVE AWARD, IF ANY, WAS CONTRIBUTED TO A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE DOLLAR AMOUNT OF THE AWARD DEPENDED ON WHETHER EACH METRIC REACHED A PRE-DETERMINED THRESHOLD LEVEL, TARGET LEVEL, OR MAXIMUM LEVEL. THE AWARD WAS NOT COMPUTED AS A PERCENTAGE OF REVENUE OR NET EARNINGS. THE PERFORMANCE METRICS, AWARD LEVELS, AND THE MAXIMUM DOLLAR AMOUNTS WERE SET ANNUALLY IN ADVANCE BY THE BOARD OF TRUSTEES OR ITS DELEGATED COMMITTEE. |
| PART I, LINE 7 | UNDER HIS EMPLOYMENT CONTRACT, DR. LEE WAS ELIGIBLE FOR BONUSES. DR. LEES BONUS WAS AWARDED WITHIN A SPECIFIED RANGE IN THE DISCRETION OF THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | TRUSTEE JOHN BUCHER AND TRUSTEE FELIPE BECERRA HAD A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11 | 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 PERIODICALLY 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 THE MOST RECENT SUCH REVIEW OCCURRED DURING FISCAL YEAR 2013-14. THE CONFLICT OF INTEREST POLICY WAS REVIEWED AND UPDATED BY THE BOARD IN 2010 QUESTIONNAIRES HAVE BEEN DISTRIBUTED COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY UNIVERSITY COUNSEL AND WAS REVIEWED BY THE BOARD AT THE FEBRUARY, 2014 MEETING. |
| 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 JUNE 20, 2014. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| 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 CHANCELLORS COMPENSATION IS PAID BY SYSTEM MANAGEMENT GROUP ("SMG") AND IS ALLOCATED AMONG OTHER NUS AFFILIATES. NONE OF DR. LEES COMPENSATION IS ALLOCATED TO ANY OTHER ORGANIZATION OUTSIDE THE NUS. |
| 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 FOLLOWS: NATIONAL UNIVERSITY IS THE SECOND-LARGEST 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) $92,086; (B)(II) $73,875; (B)(III) $370,430; (C) $39,925; (D) $2,660; (E) $578,976 RANDY FRISCH: (B)(I) $65,855; (B)(II) $0; (B)(III) $0; (C) $0; (D) $5,614; (E) $71,469 VIRGINIA BENEKE: (B)(I) $86,090; (B)(II) $0; (B)(III) $0; (C) $4,514; (D) $6,040; (E) $96,644 BETH SCHECHTER: (B)(I) $51,009; (B)(II) $0; (B)(III) $0; (C) $2,618; (D) $6,156; (E) $59,783 MICHAEL CUNNINGHAM: (B)(I) $175,483; (B)(II) $0; (B)(III) $0; (C) $0; (D) $12,874; (E) $188,357 JOHN F. KENNEDY UNIVERSITY, FOUNDED IN 1964, OFFERS DOCTORAL, MASTERS, BACHELORS 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) $87,646; (B)(II) $70,312; (B)(III) $352,566; (C) $37,998; (D) $2,532; (E) $551,054 RANDY FRISCH: (B)(I) $37,192; (B)(II) $0; (B)(III) $0; (C) $0; (D) $3,170; (E) $40,362 VIRGINIA BENEKE: (B)(I) $48,620; (B)(II) $0; (B)(III) $0; (C) $2,550; (D) $3,411; (E) $54,581 BETH SCHECHTER: (B)(I) $28,808; (B)(II) $0; (B)(III) $0; (C) $1,478; (D) $3,476; (E) $33,762 WESTMED COLLEGE OFFERS CERTIFICATION PROGRAMS FOR VOCATIONAL NURSES AND PARAMEDICS. ITS CAMPUSES ARE IN SAN JOSE, CA AND MERCED, CA. IT HAS ABOUT 2,600 STUDENTS IN CLASS AND ABOUT 50 EMPLOYEES. DR JERRY LEE: (B)(I) $59,599; (B)(II) $47,812; (B)(III) $239,745; (C) $25,839; (D) $1,722; (E) $374,717 RANDY FRISCH: (B)(I) $25,290; (B)(II) $0; (B)(III) $0; (C) $0; (D) $2,156; (E) $27,446 VIRGINIA BENEKE: (B)(I) $33,061; (B)(II) $0; (B)(III) $0; (C) $1,734; (D) $2,320; (E) $37,115 BETH SCHECHTER: (B)(I) $19,589; (B)(II) $0; (B)(III) $0; (C) $1,005; (D) $2,364; (E) $22,958 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) $25,709; (B)(II) $20,625; (B)(III) $103,420; (C) $11,146; (D) $743; (E) $161,643 RANDY FRISCH: (B)(I) $10,910; (B)(II) $0; (B)(III) $0; (C) $0; (D) $930; (E) $11,840 VIRGINIA BENEKE: (B)(I) $14,262; (B)(II) $0; (B)(III) $0; (C) $748; (D) $1,001; (E) $16,011 BETH SCHECHTER: (B)(I) $8,450; (B)(II) $0; (B)(III) $0; (C) $434; (D) $1,020; (E) $9,904 SPECTRUM PACIFIC LEARNING, INC. WAS FORMED TO PROMOTE AND SUPPORT THE EDUCATION OF STUDENTS IN THE NATIONAL UNIVERSITY SYSTEM BY ENABLING THE SYSTEMS EDUCATIONAL INSTITUTIONS TO AUGMENT THE EDUCATIONAL PROCESS BY EFFECTIVELY DELIVERING INTERACTIVE INSTRUCTION AND CURRICULUM BEYOND THE LIMITS OF THE PHYSICAL CLASSROOM. DR JERRY LEE: (B)(I) $23,372; (B)(II) $18,750; (B)(III) $94,018; (C) $10,133; (D) $675; (E) $146,948 RANDY FRISCH: (B)(I) $9,918; (B)(II) $0; (B)(III) $0; (C) $0; (D) $845; (E) $10,763 VIRGINIA BENEKE: (B)(I) $12,965; (B)(II) $0; (B)(III) $0; (C) $680; (D) $910; (E) $14,555 BETH SCHECHTER: (B)(I) $7,682; (B)(II) $0; (B)(III) $0; (C) $394; (D) $927; (E) $9,003 NATIONAL UNIVERSITY INTERNATIONAL, INC. WAS FORMED TO PROMOTE AND SUPPORT EDUCATION BY PROVIDING PREMIER ONLINE AND IN-PERSON EDUCATIONAL OPPORTUNITIES TO BOTH DOMESTIC AND FOREIGN STUDENTS, INCLUDING ENGLISH PROFICIENCY FOR FOREIGN STUDENTS AND FOREIGN-LANGUAGE INSTRUCTION FOR DOMESTIC STUDENTS. DR JERRY LEE: (B)(I) $23,372; (B)(II) $18,750; (B)(III) $94,018; (C) $10,133; (D) $675; (E) $146,948 RANDY FRISCH: (B)(I) $9,918; (B)(II) $0; (B)(III) $0; (C) $0; (D) $845; (E) $10,763 VIRGINIA BENEKE: (B)(I) $12,965; (B)(II) $0; (B)(III) $0; (C) $680; (D) $910; (E) $14,555 BETH SCHECHTER: (B)(I) $7,682; (B)(II) $0; (B)(III) $0; (C) $394; (D) $927; (E) $9,003 NATIONAL UNIVERSITY ACADEMY IS A PUBLIC CHARTER SCHOOL THAT BLENDS THE CUTTING EDGE TECHNOLOGY OF AN "ONLINE SCHOOL" WITH THE BENEFITS OF ONSITE PROGRAMS AND HANDS-ON LABS. THE ACADEMY ALSO OFFERS THE CAREER PATH PROGRAM, AN INDEPENDENT STUDY PROGRAM DESIGNED FOR YOUTH AGES 14-25. IT HAS ABOUT 700 STUDENTS IN CLASS AND ABOUT 50 EMPLOYEES. ALLOCATION: NONE. CITY UNIVERSITY OF SEATTLE, FOUNDED IN 1973, OFFERS OVER 60 PROGRAMS INCLUDEING UNDERGRADUATE AND GRADUATE DEGREES AND CERTIFICATES. THE UNIVERSITY HAS OVER 30 CAMPUSES. IT HAS ABOUT 7,000 STUDENTS IN CLASS AND ABOUT 50 EMPLOYEES. ALLOCATION: NONE. |
| FINANCIAL STATMENTS: | SYSTEM MANAGEMENT GROUP IS INCLUDED IN A COMBINED REPORT WITH THE NATIONAL UNIVERSITY SYSTEM. |
| FORM 990, PART VII, TRUSTEE COMPENSATION: | FELIPE BECARRA RECEIVED COMPENSATION FOR SERVICES PROVIDED TO RELATED PARTY WESTMED COLLEGE, NOT IN THE CAPACITY AS A BOARD MEMBER. NO BOARD MEMBERS ARE COMPENSATED FOR THIER POSITION ON THE BOARD. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| NATIONAL UNIVERSITY | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 237172306 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 562438569 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 9 | N/A | Yes (1) |
| WESTMED COLLEGE | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 900171867 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 9 | N/A | Yes (1) |
| JOHN F KENNEDY UNIVERSITY | ||||||||||
| 100 ELLINWOOD WAY | PLEASANT HILL | CA | 945234817 | 941610694 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| NATIONAL UNIVERSITY ACADEMY | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 352358696 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| SPECTRUM PACIFIC LEARNING INC | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 453996682 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 9 | N/A | Yes (1) |
| NATIONAL UNIVERSITY INTERNATIONAL INC | ||||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | 453997908 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| CITY UNIVERSITY OF SEATTLE | ||||||||||
| 521 WALL STREET | SEATTLE | WA | 98121 | 237421224 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | LINE 2 | N/A | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (12 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SPECTRUM PACIFIC LEARNING | ||
| L | $95,563 | CASH |
| SPECTRUM PACIFIC LEARNING | ||
| Q | $95,563 | CASH |
| NATIONAL UNIVERSITY INTERNATIONAL | ||
| L | $97,903 | CASH |
| NATIONAL UNIVERSITY INTERNATIONAL | ||
| Q | $97,903 | CASH |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||
| L | $69,960 | CASH |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | ||
| Q | $69,960 | CASH |
| WESTMED COLLEGE | ||
| L | $183,770 | CASH |
| WESTMED COLLEGE | ||
| Q | $183,770 | CASH |
| JOHN F KENNEDY UNIVERSITY | ||
| L | $277,193 | CASH |
| JOHN F KENNEDY UNIVERSITY | ||
| Q | $277,193 | CASH |
| NATIONAL UNIVERSITY | ||
| L | $1,162,569 | CASH |
| NATIONAL UNIVERSITY | ||
| Q | $1,162,569 | CASH |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, RELATED ORGANIZATIONS | FormAndLineReferenceDesc |
| Explanation | NATIONAL UNIVERSITY SYSTEM THE NUS IS AN ALLIANCE OF EDUCATIONAL INSTITUTIONS, SERVING DIVERSE LEARNERS FROM HIGH SCHOOL TO DOCTORAL PROGRAMS. THE NUS INCLUDES 8 INDEPENDENT NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL, WESTMED COLLEGE, JOHN F. KENNEDY UNIVERSITY (WHICH OFFERS DOCTORAL PROGRAMS AS WELL AS A LAW SCHOOL), SPECTRUM PACIFIC LEARNING, INC., NATIONAL UNIVERSITY INTERNATIONAL INC., 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. ANOTHER MEMBER OF THE NUS IS NATIONAL UNIVERSITY ACADEMY, A CHARTER SCHOOL. THE BOARD OF TRUSTEES OF EACH NU SYSTEM 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 NU SYSTEM. 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, WESTMED COLLEGE, JOHN F. KENNEDY UNIVERSITY, SPECTRUM PACIFIC LEARNING, INC., NATIONAL UNIVERSITY INTERNATIONAL INC., CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP. | ExplanationTxt |
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