2015-05-14T18:43:17-05:00 2014-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DRIVE SUITE 1300 SAN DIEGO CA 92121 990 2013-07-01 201269904 SYSTEM MANAGEMENT GROUP SYST 8586428100 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 RANDY FRISCH CFO 8586428100 2015-05-13 1 PATRICIA J MAYER P00188643 8586271400 2013 2016-04-25 22:37:26Z RANDY FRISCH 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 1886958 0 X WWW.NUSYSTEM.ORG X 2005 CA PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATIONS AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS"). 20 19 5 0 0 0 0 0 3699116 1886958 0 0 0 0 3699116 1886958 0 0 0 0 1789125 1418664 0 0 0 1789862 593041 3578987 2011705 120129 -124747 124807 16323 60 16323 124747 0 PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATIONS AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS"). 0 0 2011705 1886958 PROVIDE SUPPORT AND SERVICES TO THE ORGANIZATIONS IN THE NATIONAL UNIVERSITY SYSTEM ("NUS"). 2011705 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 1 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 X 20 19 1 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 STACY ALLISON TRUSTEE 3.00 X 0 0 0 FELIPE BECERRA TRUSTEE (THROUGH 8/13) 3.00 X 0 21717 0 JOHN BUCHER TRUSTEE 3.00 X 0 0 0 RICHARD CHISHOLM SECRETARY/TRUSTEE 5.00 X 0 0 0 JEANNE CONNELLY TRUSTEE 3.00 X 0 0 0 ROBERT FREELEN TRUSTEE 3.00 X 0 0 0 GERALD CZARNECKI TRUSTEE 3.00 X 0 0 0 RANDY ALIMENT TRUSTEE 3.00 X 0 0 0 CHERYL KENDRICK TRUSTEE 3.00 X 0 0 0 DR DONALD KRIPKE TRUSTEE 3.00 X 0 0 0 JEAN LEONARD TRUSTEE 3.00 X 0 0 0 CARLOS RODRIGUEZ TRUSTEE 3.00 X 0 0 0 DR ALEXANDER SHIKHMAN TRUSTEE 3.00 X 0 0 0 JAY STONE TRUSTEE 3.00 X 0 0 0 HIEP QUACH TRUSTEE 3.00 X 0 0 0 THOMAS TOPUZES TRUSTEE 3.00 X 0 0 0 JACQUELINE TOWNSEND KONSTANTURO TRUSTEE 3.00 X 0 0 0 WH KNIGHT JR TRUSTEE 3.00 X 0 0 0 MICHAEL R MCGILL TRUSTEE 3.00 X 0 0 0 DR E LEE RICE TRUSTEE 3.00 X 0 0 0 DR JERRY LEE II CHANCELLOR EMERITUS, TRUSTEE 13.00 X 906692 1816105 216164 HERBERT MEISTRICH CHAIR, TRUSTEE 10.00 X 0 0 0 RUTHANN HEINRICH VICE CHAIR, TRUSTEE 5.00 X 0 0 0 DR MICHAEL CUNNINGHAM PRESIDENT, NU/CHANCELLOR, NUS 0.30 X X 0 175483 12874 RANDY FRISCH CFO 40.00 X 39274 159082 16909 NANCY ROHLAND VICE CHANCELLOR, NUVHS/NUACS 40.00 X 184125 0 37963 VIRGINIA BENEKE VICE CHANCELLOR, MARKETING 40.00 X 51343 207963 31790 BETH SCHECHTER ASSOC VICE CHANCELLOR, COMMUNICATIONS 40.00 X 30421 123221 26425 1211855 2503571 342125 2 0 1 0 0 PAYMENT FOR SUPPORT SE 561000 1886958 1886958 1886958 1886958 1886958 0 0 1350771 1350771 12433 12433 55460 55460 478593 478593 114448 114448 2011705 2011705 0 0 124536 16323 271 0 124807 16323 60 121 0 16202 60 16323 X 0 0 0 0 124747 0 124747 0 124807 16323 -124747 0 X 0 0 0 X X X X 0 0 0 NATIONAL UNIVERSITY 237172306 2 1 1 1 1162569 JOHN F KENNEDY UNIVERSITY 941610694 2 0 1 1 277193 NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL 562438569 9 0 1 1 69960 WESTMED COLLEGE 900171867 9 0 1 1 183770 NATIONAL UNIVERSITY INTERNATIONAL 453997908 7 0 1 1 97903 SPECTRUM PACIFIC LEARNING 453996682 7 0 1 1 95563 NATIONAL UNIVERSITY ACADEMY 352358696 2 0 1 1 0 CITY UNIVERSITY OF SEATTLE 237421224 2 0 1 1 0 8 1886958 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 IN LINE 11A, SYSTEM MANAGEMENT GROUP IS A TYPE I SUPPORTING ORGANIZATION THAT IS OPERATED, SUPERVISED, OR CONTROLLED BY THE SUPPORTED ORGANIZATIONS. 0 DUE TO AFFILIATES 16202 16202 X X X 1 1 X X X X X 0 1 0 1 1 0 0 1 0 DR JERRY LEE II CHANCELLOR EMERITUS, TRUSTEE 155659 311784 124875 250125 626158 1254196 67485 135174 4497 9008 978674 1960287 0 0 DR MICHAEL CUNNINGHAM PRESIDENT, NU/CHANCELLOR, NUS 0 175483 0 0 0 0 0 0 0 12874 0 188357 0 0 RANDY FRISCH CFO 39274 159082 0 0 0 0 0 0 3348 13561 42622 172643 0 0 NANCY ROHLAND VICE CHANCELLOR, NUVHS/NUACS 184125 0 0 0 0 0 12985 0 24978 0 222088 0 0 0 VIRGINIA BENEKE VICE CHANCELLOR, MARKETING 51343 207963 0 0 0 0 2692 10905 3602 14591 57637 233459 0 0 BETH SCHECHTER ASSOC VICE CHANCELLOR, COMMUNICATION 30421 123221 0 0 0 0 1561 6323 3671 14870 35653 144414 0 0 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. 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. 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 9 N/A 1 WESTMED COLLEGE 11355 NORTH TORREY PINES ROAD LA JOLLA CA 92037 900171867 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 9 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 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 9 N/A 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 1 CITY UNIVERSITY OF SEATTLE 521 WALL STREET SEATTLE WA 98121 237421224 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 SPECTRUM PACIFIC LEARNING L 95563 CASH SPECTRUM PACIFIC LEARNING Q 95563 CASH NATIONAL UNIVERSITY INTERNATIONAL L 97903 CASH NATIONAL UNIVERSITY INTERNATIONAL Q 97903 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL L 69960 CASH NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL Q 69960 CASH WESTMED COLLEGE L 183770 CASH WESTMED COLLEGE Q 183770 CASH JOHN F KENNEDY UNIVERSITY L 277193 CASH JOHN F KENNEDY UNIVERSITY Q 277193 CASH NATIONAL UNIVERSITY L 1162569 CASH NATIONAL UNIVERSITY Q 1162569 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 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.