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      <CompDisqualPersons>
        <Total>0</Total>
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      <OtherSalariesAndWages>
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      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>0</Total>
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      <PayrollTaxes>
        <Total>0</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>0</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
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      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
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      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>0</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>0</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>0</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>0</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>0</Total>
      </Occupancy>
      <Travel>
        <Total>0</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>0</Total>
      </Insurance>
      <TotalFunctionalExpenses>
        <Total>12491</Total>
        <ProgramServices>12491</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <SavingsAndTempCashInvestments>
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      <LoansFromOfficersDirectors>
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        <EOY>0</EOY>
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      <UnsecuredNotesLoansPayable>
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        <EOY>0</EOY>
      </UnsecuredNotesLoansPayable>
      <OtherLiabilities>
        <BOY>34825044</BOY>
        <EOY>0</EOY>
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      <TotalLiabilities>
        <BOY>34964409</BOY>
        <EOY>0</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-34898096</BOY>
        <EOY>0</EOY>
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      <TemporarilyRestrictedNetAssets>
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        <EOY>0</EOY>
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      <PermanentlyRestrictedNetAssets>
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      <TotalNetAssetsFundBalances>
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      <TotalLiabNetAssetsFundBalances>
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        <EOY>0</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>34898096</ReconcilationRevenueExpenses>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <School170b1Aii>X</School170b1Aii>
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        <ContributorNumber>RESTRICTED</ContributorNumber>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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    <IRS990ScheduleD documentId="IRS990ScheduleD">
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      <HeldWorksOfArtAmts />
      <CurrentYearMinus3Years />
      <CurrentYearMinus4Years />
      <Land />
      <Buildings />
      <LeaseholdImprovements />
      <Equipment />
      <OtherLandBuildings />
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      <TotalOfAmounts>0</TotalOfAmounts>
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      <Form990ScheduleDPartXIII>
        <Identifier>PART X, LINE 2:</Identifier>
        <ReturnReference>ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS.</ReturnReference>
        <Explanation>TOURO UNIVERSITY COLLEGE OF MEDICINE, INC. IS INCLUDED IN THE CONSOLIDATE FINANCIAL STATEMENTS FOR TOURO COLLEGE. The College prescribes 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, 2013 and 2012, the College does not have any uncertain tax positions or any unrelated business income tax liability, which would have a material impact upon its financial statements.</Explanation>
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    <IRS990ScheduleE documentId="IRS990ScheduleE">
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      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
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      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
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      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>SCHEDULE E, LINE 3</Identifier>
        <Explanation>WHEN THE SCHOOL WAS ACTIVE, BROCHURES AND CATALOGS proposed to be DISTRIBUTED TO STUDENTS AND proposed RECRUITMENT ADVERTISEMENTS IN JOURNALS AND NEWSPAPERS, AS WELL AS ON TV, INTERNET AND THE RADIO CONTAINED STATEMENTS WITH RESPECT TO TOURO UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY.</Explanation>
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    <IRS990ScheduleI documentId="IRS990ScheduleI">
      <RecordsMaintained>true</RecordsMaintained>
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          <State>NY</State>
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        <AmountOfNonCashAssistance>12491</AmountOfNonCashAssistance>
        <MethodOfValuation>BOOK</MethodOfValuation>
        <DescriptionOfNonCashAssistance>DEEMED GRANT</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>DEBT FORGIVENESS</PurposeOfGrant>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>ALAN KADISH</NamePerson>
        <Title>TRUSTEE AND PRESIDENT</Title>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>517410</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>4518</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>12500</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>117771</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>652199</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DANIEL LANDER</NamePerson>
        <Title>TRUSTEE AND CHANCELLOR</Title>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>203620</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>826</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>10073</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>139654</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>354173</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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        <NamePerson>MELVIN NESS</NamePerson>
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        <DeferredCompRelatedOrgs>12500</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>25821</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>305845</TotalCompensationRelatedOrgs>
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        <NamePerson>PAUL WALLACH</NamePerson>
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        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>199509</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>199509</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartIII>
        <Identifier>PART II, COLUMN D</Identifier>
        <Explanation>NONTAXABLE BENEFITS, AS APPLICABLE, INCLUDE QUALIFIED TUITION REDUCTION, PARSONAGE ALLOWANCES AND QUALIFIED BENEFITS UNDER TOURO COLLEGE'S CAFETERIA PLAN.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="IRS990ScheduleM">
      <WorksOfArt />
      <ArtHistoricalTreasures />
      <ArtFractionalInterest />
      <BooksAndPublications />
      <ClothingAndHouseholdGoods />
      <CarsAndOtherVehicles />
      <BoatsAndPlanes />
      <IntellectualProperty />
      <SecuritiesPubliclyTraded />
      <SecuritiesCloselyHeldStock />
      <SecuritiesPrtnrshpTrustIntrsts />
      <SecuritiesMiscellaneous />
      <QualifiedContribHistStruct />
      <QualifiedContribOther />
      <RealEstateResidential />
      <RealEstateCommercial />
      <RealEstateOther />
      <Collectibles />
      <FoodInventory />
      <DrugsAndMedicalSupplies />
      <Taxidermy />
      <HistoricalArtifacts />
      <ScientificSpecimens />
      <ArchaeologicalArtifacts />
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>INTERCOMPANY PAYABLE FORGIVEN</Description>
        <NumberOfContributions>2</NumberOfContributions>
        <NoncashContribsRptdF990>34898096</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>BOOK</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>FORM 990, PART I, LINE 1</Identifier>
        <ReturnReference>ORGANIZATION MISSION STATEMENT</ReturnReference>
        <Explanation>THE ORGANIZATION IS AN AFFILIATE OF TOURO COLLEGE AND TOURO UNIVERSITY THAT OFFERS and, when active, the organization offered A FOUR-YEAR PROGRAM LEADING TO A DOCTOR OF MEDICINE AND PERFORMed MEDICAL RESEARCH.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6:</Identifier>
        <Explanation>TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A:</Identifier>
        <Explanation>TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>CONTROLLER, AUDITORS, OFFICERS AND THE BOARD OF THE ORGANIZATION REVIEW THE FORM 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 12C</Identifier>
        <Explanation>THE TOURO COLLEGE ANNUAL BOARD QUESTIONNAIRE, THAT REQUIRES DISCLOSURE OF INTEREST AND OTHER DETAILS, IS CIRCULATED TO ALL OF THE BOARD MEMBERS AND IS REVIEWED BY IN-HOUSE COUNSEL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 15</Identifier>
        <Explanation>THE BOARD AND OFFICERS OF TOURO COLLEGE, 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION C, LINE 19</Identifier>
        <Explanation>THE FORM 990 AND RELATED INFORMATION ARE MADE AVAILABLE TO THE PUBLIC, HOWEVER, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE PUBLIC. FORM 990, PART VIII, Line 1f ACADEMIC SUPPORT: IN THE PAST, TOURO UNIVERSITY COLLEGE OF MEDICINE ("TUCOM") RECEIVED SUPPORT FOR ITS ACADEMIC PROGRAMS FROM TOURO COLLEGE. DURING THIS REPORTING YEAR, THE BOARD OF TOURO COLLEGE VOTED TO FORGIVE THE RESULTING RECEIVABLE FROM TUCOM AND THAT FORGIVENESS IS REPORTED AS A GRANT RECEIVED FROM TOURO COLLEGE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART XII, LINE 2C</Identifier>
        <Explanation>AFTER TOURO COLLEGE'S ACQUISITION OF NEW YORK MEDICAL COLLEGE, TOURO COLLEGE ENGAGED IN AN RFP PROCESS TO SELECT NEW AUDITORS TO SERVE THE NEEDS OF ALL ITS AFFILIATES.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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          <BusinessNameLine1>TOURO UNIVERSITY</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MELVIN NESS 27 W 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
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        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
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        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>TOURO COLL</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>true</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOURO UNIVERSITY NEVADA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MELVIN NESS 27 W 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>200362127</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>NV</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>TOURO COLL</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>true</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOURO COLLEGE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MELVIN NESS 27 W 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>132676570</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
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          <BusinessNameLine1>YESHIVAS OHR HACHAIM</BusinessNameLine1>
        </NameOfDisregardedEntity>
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          <City>NEW YORK</City>
          <State>NY</State>
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        </AddressUS>
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        <ControlledOrg>true</ControlledOrg>
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        <DirectControllingEntityName>
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          <BusinessNameLine1>TOURO COL</BusinessNameLine1>
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          <BusinessNameLine1>TOURO SPEECH &amp; REHAB</BusinessNameLine1>
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        <TypeOfEntity>C Corp</TypeOfEntity>
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        <EIN>943318585</EIN>
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        <TypeOfEntity>C Corp</TypeOfEntity>
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        <ControlledOrg>false</ControlledOrg>
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      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>true</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
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  </ReturnData>
</Return>