2014-11-10T17:02:40-06:00 2013-12-31 203250475 ESMOND & ASSOCIATES INC 23901 CALABASAS RD 1010 CALABASAS CA 91302 990 2013-01-01 208091013 CENTER FOR EXCELLENCE IN HIGHER EDUCATION INC CENT 8013120078 4021 SOUTH 700 EAST NO 400 SALT LAKE CITY UT 84107 ERIC JUHLIN PRESIDENT 8013120078 2014-11-10 1 LENNY ESMOND CPA P00037472 8186102900 2014-11-10 2013 2015-11-30 17:44:51Z ERIC JUHLIN 4021 SOUTH 700 EAST 400 SALT LAKE CITY UT 84107 188438500 0 X WWW.CEHE.ORG X 2006 IN POST-SECONDARY EDUCATION 11 7 2648 3 0 0 215595671 2014098 0 186386960 0 37442 0 0 215595671 188438500 841327 759065 0 0 5400 73921804 0 0 0 498646 80267370 1345373 154948239 214250298 33490261 512556882 532882224 481248340 468083421 31308542 64798803 X THE PRINCIPAL FUNCTION OF THE ORGANIZATION IS THE PRESENTATION OF FORMAL INSTRUCTION BY ITS REGULARLY MAINTAINED FACULTY AND CURRICULUM TO ITS REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ATTENDANCE AT EACH OF THE COLLEGES WHERE ITS EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON: STEVENS-HENAGER COLLEGE, COLLEGEAMERICA ARIZONA, COLLEGEAMERICA DENVER AND CALIFORNIA COLLEGE SAN DIEGO. 0 0 759065 759065 THE FUND FOR INQUIRY INTO THE MORALITY OF CAPITALISM IS A RESTRICTED GIFT PROGRAM. IT IS DESIGNED TO ASSIST PHILANTHROPISTS WHO RECOGNIZE THE IMPORTANCE OF FREE MARKET CAPITALISM TO THE FLOURISHING OF INDIVIDUALS IN THE UNITED STATES AND AROUND THE WORLD. IT SEEKS TO PROVIDE OPPORTUNITIES FOR UNIVERSITY AND COLLEGE STUDENTS TO EXPLORE THE IDEA THAT CAPITALISM IS NOT SIMPLY ABOUT ECONOMICS, BUT RATHER IS FUNDAMENTALLY A MORAL SYSTEM IN WHICH INDIVIDUALS EXERCISE THE UNALIENABLE RIGHT TO PURSUE THEIR OWN HAPPINESS. 138717511 186386960 THE ORGANIZATION OWNS AND OPERATES STEVENS-HENAGER COLLEGE, COLLEGEAMERICA ARIZONA, COLLEGEAMERICA DENVER AND CALIFORNIA COLLEGE SAN DIEGO (THE COLLEGES) AS NONPROFIT COLLEGES ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES. THE PRINCIPAL FUNCTION OF THE COLLEGES OWNED AND OPERATED BY THE ORGANIZATION HAS BEEN THE PRESENTATION OF FORMAL INSTRUCTION AND EACH OF THE COLLEGES MAINTAINS A REGULAR FACULTY AND CURRICULUM AND HAS A REGULARLY ENROLLED BODY OF PUPILS IN ATTENDANCE AT THE PLACE WHERE ITS EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. 139476576 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 111 0 1 2648 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 7 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA AZ IN X ERIC JUHLIN 8013120078 4021 SOUTH 700 EAST SUITE 400 SALT LAKE CITY UT 84107 GM CURTIS DIRECTOR 1.00 X 9000 0 0 WILLIAM C DENNIS PHD DIRECTOR 1.00 X 10000 0 0 TODD ZYWICKI JD DIRECTOR 1.00 X 10000 0 0 CARL BARNEY CHAIRMAN/DIRECTOR 40.00 X X 94322 0 5583 ERIC JUHLIN PRESIDENT/DIRECTOR 40.00 X X 448096 0 20445 YARON BROOK DIRECTOR 2.00 X 0 0 0 LENNY ESMOND SECRETARY/TREASURER/DIRECT 5.00 X X 0 0 0 ROY HURD DIRECTOR 1.00 X 10000 0 0 KEN KONESCO DIRECTOR 1.00 X 10000 0 0 TERRY BROWN DIRECTOR 1.00 X 13000 0 0 WILLIAM CLOHAN DIRECTOR 1.00 X 10000 0 0 MICHAEL MAKI VICE-PRESIDENT 40.00 X 206482 0 16871 VICKY DEWSNUP REGIONAL DIRECTOR 40.00 X 203036 0 11946 KENNETH PLANT REGIONAL DIRECTOR 40.00 X 176925 0 13448 ROZANN KUNSTLE REGIONAL DIRECTOR 40.00 X 176834 0 5777 KODY LARSEN VICE-PRESIDENT 40.00 X 162040 0 16737 NATHAN LARSON REGIONAL DIRECTOR 40.00 X 137160 0 930 ALAN HANSEN CAMPUS DIRECTOR 40.00 X 122834 0 16642 SUSAN G REED VICE-PRESIDENT 40.00 X 138970 0 16725 SUZANNE SCALES CAMPUS DIRECTOR 40.00 X 128354 0 6113 MATTHEW GERBER GENERAL COUNSEL 40.00 X 148737 0 5787 BARBARA THOMAS FORMER COO/KEY EMPLOYEE 40.00 X 257852 0 5628 2473642 0 142632 24 1 1 0 EDUFFICIENT LLC 6 FOREST AVENUE 2ND FL PARAMUS NJ 07652 ADVERTISING MANAGEMENT 12712277 EDUCATION DYNAMICS LLC 5 MARINE VIEW PLAZA STE 212 HOBOKEN NJ 07030 MARKETING SERVICES 6635153 DIRECTMAILCOM LLC 5351 KETCH ROAD PRINCE FREDERICK MD 20678 MARKETING SERVICES 3786165 GOOGLE INC 1600 AMPITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING SERVICES 2454596 CENGAGE LEARNING 10650 TOEBBEN DRIVE INDEPENDENCE KY 41051 EDUCATION SERVICES 2002960 6 2014098 4308 2014098 TUITION AND FEES 611310 186128271 186128271 258689 258689 186386960 37442 37442 188438500 186386960 0 37442 759065 759065 448096 448096 64141316 59226341 4914975 116675 99161 17514 3623619 3320344 303275 5592098 5026164 565934 4999310 2434773 2564537 37184420 37184420 2556468 2352973 203495 1956438 1283180 673258 10913104 10617048 296056 1385378 982587 402791 183497 60440 123057 4295239 4295239 5052929 5052929 364674 364674 STUDENT SUPPORT 10219395 10219395 ACCREDITATION 621882 605891 15991 ADMINISTRATIVE 534636 251865 282771 154948239 139476576 15471663 0 6902258 6552867 2072634 414338 316128 79076109 94101082 19824098 10491574 6054414 9332524 419042664 419042664 1067099 1464325 512556882 532882224 6958585 11364775 383646 792711 37982485 28510505 431000000 423000000 4923624 4415430 481248340 468083421 X 30894204 64482675 414338 316128 0 0 31308542 64798803 512556882 532882224 33490261 0 X 0 1 X 0 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2313261 1689133 624128 17510837 8802441 8708396 9332524 EXCESS STUDENT FUNDS 1306140 DEFERRED RENT 3109290 4415430 X 188438500 0 188438500 0 188438500 154948239 0 154948239 0 154948239 PART X, LINE 2: THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING DECEMBER 31,2013, 2012, 2011,& 2010 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENT ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLEY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-LIKLEY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. THE ORGANIZATION'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS REFLECTED IN THE ORGANIZATION'S TAX FILING AND DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE SCHEDULE O. SCHEDULE E, PART I, LINE 6 THE COLLEGES PARTICIPATE IN THE TITLE IV FEDERAL FINANCIAL AID PROGRAM THAT INCLUDES FEDERAL PELL GRANTS, FEDERAL PARENT LOANS FOR UNDERGRADUATE STUDY, THE FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, AND THE FEDERAL DIRECT STUDENT LENDING PROGRAM. 1 CLEMSON UNIVERSITY 109 DRIVE CLEMSON SC 29634 222570926 501 (C) 3 250000 N/A N/A TO FURTHER THE IMPORTANCE OF CAPITALISM IN THE UNITED STATES AND IN THE WORLD. TRUSTEES OF TUFTS COLLEGE 169 HOLLAND STREET SOMMERVILLE MA 02144 042103634 501 (C) 3 100000 N/A N/A TO FURTHER THE IMPORTANCE OF CAPITALISM IN THE UNITED STATES AND IN THE WORLD. 2 0 PART I, LINE 2: THE BOARD OF DIRECTORS MONITOR USE OF ALL GRANTS. 1 X X X 0 0 0 0 0 0 0 0 0 ERIC JUHLIN PRESIDENT/DIRECTOR 298096 0 150000 0 0 0 0 0 20445 0 468541 0 0 0 MICHAEL MAKI VICE-PRESIDENT 166482 0 40000 0 0 0 0 0 16871 0 223353 0 0 0 VICKY DEWSNUP REGIONAL DIRECTOR 120536 0 82500 0 0 0 0 0 11946 0 214982 0 0 0 KENNETH PLANT REGIONAL DIRECTOR 119925 0 57000 0 0 0 1361 0 12087 0 190373 0 0 0 ROZANN KUNSTLE REGIONAL DIRECTOR 132334 0 44500 0 0 0 0 0 5777 0 182611 0 0 0 KODY LARSEN VICE-PRESIDENT 105040 0 57000 0 0 0 0 0 16737 0 178777 0 0 0 SUSAN G REED VICE-PRESIDENT 115970 0 23000 0 0 0 0 0 16725 0 155695 0 0 0 MATTHEW GERBER GENERAL COUNSEL 128737 0 20000 0 0 0 0 0 5787 0 154524 0 0 0 BARBARA THOMAS FORMER COO/KEY EMPLOYEE 7852 0 250000 0 0 0 2500 0 3128 0 263480 0 0 0 CARL BARNEY MEMBER SEE SCHEDULE O FOR EXPLANATION X 431000000 423000000 0 1 1 423000000 CARL BARNEY CHAIRMAN/DIRECTOR/MEMBER AND NOTE HOLDER 8000000 PRINCIPAL NOTE REPAYMENT IN CONNECTION WITH MERGER OF STEVENS-HENAGER COLLEGE, INC., COLLEGEAMERICA SERVICES, AND COLLEGEAMERICA ARIZONA, INC. WITH AND INTO THE ORGANIZATION IN A BARGAIN SALE TRANSACTION. 0 CARL BARNEY CHAIRMAN/DIRECTOR/MEMBER AND REAL PROPERTY LESSOR 5097509 CARL BARNEY OWNS THREE DISREGARDED ENTITIES WHICH LEASE REAL PROPERTY TO THE ORGANIZATION FOR COMMERCIALLY REASONABLE AMOUNTS VERIFIED BY THIRD PARTIES 0 CARL BARNEY CHAIRMAN/DIRECTOR/MEMBER AND NOTE HOLDER 3231444 INTEREST PAYMENT ON NOTES PAYABLE IN CONNECTION WITH MERGER OF STEVENS-HENAGER COLLEGE, INC., COLLEGEAMERICA SERVICES, AND COLLEGEAMERICA ARIZONA, INC. WITH AND INTO THE ORGANIZATION IN A BARGAIN SALE TRANSACTION. 0 0 ESMOND AND ASSOCIATESINC ESMOND & ASSOC,INC.IS MORE THAN 35% OWNED BY LENNY ESMOND, A DIR. & OFFICER 601286 ESMOND & ASSOCIATES, INC PROVIDES TAX AND CONSULTING SERVICES TO THE ORGANIZATION. SERVICES ARE PROVIDED ON AN ARM'S LENGTH BASIS USING STANDARD BILLING RATES. 0 0 SCHEDULE E, PART I, ITEM 3 THE ORGANIZATION'S NONDISCRIMINATION POLICY CAN BE FOUND UNDER "TITLE IX AND VI OF THE CIVIL RIGHTS ACT" OF ITS PRINCIPAL PUBLICATION, THE CATALOGUE, FOR EACH COLLEGE, STEVENS-HENAGER COLLEGE, COLLEGEAMERICA DENVER, COLLEGEAMERICA ARIZONA, AND CALIFORNIA COLLEGE SAN DIEGO. THE COLLEGES HAVE PUBLISHED A NOTICE OF ITS NONDISCRIMINATION POLICY IN THE FOLLOWING NEWSPAPERS OF GENERAL CIRCULATION THAT COLLECTIVELY SERVE ALL RACIAL SEGMENTS OF THE COMMUNITY IN ACCORDANCE WITH REVENUE PROCEDURE 75-50: STEVENS HENAGER COLLEGE: STANDARD-EXAMINER, PAGE C-7 (1/17/2013); THE SPECTRUM, PAGE D-6 (1/18/2013); DAILY HERALD, C-11 (1/18/2013); DESERET NEWS, PAGE B-4 (1/17/2013); THE SALT LAKE TRIBUNE, B-3 (1/17/2013); PART REGISTER, PAGE D-10 (1/18/2013); AND THE IDAHO STATESMAN, PAGE A-10 (1/23/2013); COLLEGEAMERICA DENVER: THE TRIBUNE, PAGE D-2 (1/17/2013); THE COLORADO SPRINGS GAZETTE, PAGE A-4 (1/17/2013); THE DENVER POST, PAGE B-12 (1/17/2013); FORT COLLINS COLORADOAN, PAGE B-6 (1/18/2013); AND WYOMING TRIBUNE EAGLE, PAGE C-4 (1/18/2013); COLLEGEAMERICA ARIZONA: THE HERALD JOURNAL, PAGE B-9 (1/17/2013); THE ARIZONA DAILY SUN, PAGE C-4 (1/18/2013); AND THE ARIZONA REPUBLIC, PAGE C-7 (1/22/2013); AND CALIFORNIA COLLEGE SAN DIEGO: NORTH COUNTY TIMES, PAGE 15 (1/18/2013) AND U-T SAN DIEGO, PAGE C-5 (1/18/2013). FORM 990, PART VI, SECTION A, LINE 2 LENNY ESMOND, DIRECTOR, TREASURER AND SECRETARY, OF THE ORGANIZATION IS A CPA THAT PROVIDES TAX AND CONSULTING SERVICES THRU HIS WHOLLY OWNED CORPORATION TO THE ORGANIZATION, THE MEMBER (CARL BARNEY), AND OTHER ENTITIES OWNED BY THE MEMBER. SERVICES ARE PROVIDED ON AN ARM'S LENGTH BASIS USING STANDARD BILLING RATES. FORM 990, PART VI, SECTION A, LINE 6 CARL BARNEY IS A MEMBER OF CENTER FOR EXCELLENCE IN HIGHER EDUCATION, INC. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER HAS THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED FOR ITS MEMBER. FORM 990, PART VI, SECTION B, LINE 11 PRESIDENT, CHIEF FINANCIAL OFFICER AND BOARD OF DIRECTORS MEMBERS REVIEW THE FORM BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 ORGANIZATION HAS A COMPENSATION COMMITTEE THAT FACTORS IN EXPERIENCE, EDUCATION, BACKGROUND, AND OTHER RELEVANT FACTORS IN DETERMING THEIR SALARY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT ITS OFFICE DURING REGULAR BUSINESS HOURS. SCHEDULE L, PART II LOANS TO AND/OR FROM INTERESTED PERSONS NOTE PAYABLE RELATING TO THE MERGER OF COMPANIES WITH AND INTO THE ORGANIZATION IN BARGAIN SALE TRANSACTION. PROMETHEUS FOUNDATION PO BOX 1157 CRYSTAL BAY NV 89402 271456655 PRIVATE FOUNDATION WHICH MAKES CHARITABLE GRANTS NV 501(C)(3) PF CARL BARNEY 0 STRATEGIC DIRECTIONS LLC PO BOX 1157 CRYSTAL BAY NV 89402 272913702 SERVICES NV CARL BARNEY S 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0