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NATIONAL UNIVERSITY FOUNDATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
NATIONAL UNIVERSITY FOUNDATION (EIN 20-1269904)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-05-15
IRS object ID
201321359349309142
Schema version
2011v1.5
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

FieldValueIRS element (for citing)
Timestamp2013-05-15T19:00:27-05:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN953132551EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1JGD & ASSOCIATES LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line15355 MIRA SORRENTO PLACE SUITE 700AddressLine1
CitySAN DIEGOCity
StateCAState
ZIP Code921213825ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN201269904EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1SYSTEM MANAGEMENT GROUPBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlSYSTNameControl
Phone8586428100Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line111355 NORTH TORREY PINES ROADAddressLine1
CityLA JOLLACity
StateCAState
ZIP Code92037ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameRICHARD CARTERName
TitleVICE CHANCELLOR OPERATIONSTitle
Phone8586428100Phone
Date Signed2013-05-15DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDANIEL P SCHREIBERName
PTINP00089202PTIN
Phone8585871000Phone
Date Prepared2013-05-15DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonRICHARD CARTERNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line111355 N TORREY PINES RDAddressLine1
CityLA JOLLACity
StateCAState
ZIP Code92037ZIPCode
FieldValueIRS element (for citing)
Gross Receipts3422723GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.NUSYSTEM.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2005YearFormation
State Legal DomicileCAStateLegalDomicile
Activity Or Mission DescriptionPROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATION'S AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS").ActivityOrMissionDescription
Nbr Voting Members Governing Body22NbrVotingMembersGoverningBody
Nbr Independent Voting Members16NbrIndependentVotingMembers
Total Nbr Employees4TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year3186199ProgramServiceRevenuePriorYear
Program Service Revenue CY3422723ProgramServiceRevenueCY
Investment Income Prior Year0InvestmentIncomePriorYear
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year3186199TotalRevenuePriorYear
Total Revenue Current Year3422723TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year1698757SalariesEtcPriorYear
Salaries Etc Current Year1847104SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year1487442OtherExpensePriorYear
Other Expenses Current Year1576001OtherExpensesCurrentYear
Total Expenses Prior Year3186199TotalExpensesPriorYear
Total Expenses Current Year3423105TotalExpensesCurrentYear
Revenues Less Expenses Prior Year0RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-382RevenuesLessExpensesCY
Total Assets BOY5000TotalAssetsBOY
Total Assets EOY4618TotalAssetsEOY
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY5000NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY4618NetAssetsOrFundBalancesEOY
Mission DescriptionPROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATION'S AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS").MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense3423105Expense
Revenue3422723Revenue
DescriptionPROVIDE SUPPORT AND SERVICES TO THE ORGANIZATIONS IN THE NATIONAL UNIVERSITY SYSTEM ("NUS").Description
Total Program Service Expense3423105TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip0ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt1ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees4NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members22NbrVotingGoverningBodyMembers
Number Independent Voting Members16NumberIndependentVotingMembers
Family Or Business Relationship1FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledCAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1MICHELLE BELLO ASSOCIATE VP FINANCEBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number8586428636TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line111355 NORTH TORREY PINES ROADAddressLine1
CityLA JOLLACity
StateCAState
ZIP Code920371011ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (26 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
CARLOS RODRIGUEZ
TRUSTEE0.30X000
CHERYL KENDRICK
TRUSTEE0.30X000
DR ALEXANDER SHIKHMAN
TRUSTEE0.30X000
DR DONALD KRIPKE
TRUSTEE0.30X000
DR E LEE RICE
TRUSTEE0.30X000
FELIPE BECERRA
TRUSTEE0.30X000
GERALD CZARNECKI
TRUSTEE0.30X000
HERBERT MEISTRICH
CHAIR, TRUSTEE0.30X000
JACQUELINE TOWNSEND KONSTANTUROS
VICE CHAIR, TRUSTEE0.30X000
JAY STONE
TRUSTEE0.30X000
JEAN LEONARD
TRUSTEE0.30X000
JEANNE CONNELLY
TRUSTEE0.30X000
DR JERRY LEE II SEE SCH O
CHANCELLOR, TRUSTEE19.00X5062430158429X
JOHN BUCHER
TRUSTEE0.30X000
JUDITH SWEET
TRUSTEE0.30X000
KATE GRACE
TRUSTEE0.30X000
MICHAEL R MCGILL
TRUSTEE0.30X000
RICHARD CHISHOLM
TRUSTEE0.30X000
RUTHANN HEINRICH
TRUSTEE0.30X000
STACY ALLISON
TRUSTEE0.30X000
THOMAS TOPUZES
BOARD SECRETARY, TRUSTEE0.30X000
W H KNIGHT JR
TRUSTEE0.30X000
BETH SCHECHTER
ASSOC. VICE CHANCELLOR40.00135660029363X
RICHARD CARTER
VICE CHANCELLOR, OPERATIONS55.00333774031297X
VIRGINIA BENEKE
VICE CHANCELLOR, SYS. OPS.60.00233806027065X
NANCY ROHLAND
VICE CHANCELLOR - PRECOLLEGE PROGRAMS45.00158231030658X
FieldValueIRS element (for citing)
Total Reportable Comp From Org1367714TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation276812TotalOtherCompensation
Number Individuals GT100 K5NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionPAYMENT FOR SUPPORT ANDescription
Business Code561000BusinessCode
Total Revenue Column3422723TotalRevenueColumn
Related Or Exempt Function Income3422723RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue3422723TotalProgramServiceRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column3422723TotalRevenueColumn
Related Or Exempt Function Income3422723RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total1644526Total
Program Services1644526ProgramServices

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total25183Total
Program Services25183ProgramServices

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total135654Total
Program Services135654ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total41741Total
Program Services41741ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total850962Total
Program Services850962ProgramServices

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total463Total
Program Services463ProgramServices

Advertising Advertising

FieldValueIRS element (for citing)
Total164012Total
Program Services164012ProgramServices

Other Expenses OtherExpenses

FieldValueIRS element (for citing)
DescriptionOPERATING EXPENSESDescription
Total560564Total
Program Services560564ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total3423105Total
Program Services3423105ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY5000BOY
EOY4618EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY5000BOY
EOY4618EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY5000BOY
EOY4618EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY5000BOY
EOY4618EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY5000BOY
EOY4618EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-382ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited0FSAudited
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3XSupportingOrganization509a3
Supporting Org509a3 Type1XSupportingOrg509a3Type1
Certification CheckboxXCertificationCheckbox
Written IRS DeterminationXWrittenIRSDetermination
Contrib By Controlling Individual0ContribByControllingIndividual
Contribution By Related Party0ContributionByRelatedParty
Contrib By35 Controlled Entity0ContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation (5 entries)

EINEINType Of OrganizationTypeOfOrganizationListed In Governing DocListedInGoverningDocSupported Organization NotifiedSupportedOrganizationNotifiedOrganized In USOrganizedInUSAmountAmount
NATIONAL UNIVERSITY
237172306BOX 2111$2,196,647
JOHN F KENNEDY UNIVERSITY
941610694BOX 2011$653,354
NATIONAL UNIVERSITY ACADEMY
352358696BOX 2011$69,672
NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL
562438569BOX 9011$152,669
WESTMED COLLEGE
900171867BOX 9011$350,763
FieldValueIRS element (for citing)
Total Number Of Supported Orgs5TotalNumberOfSupportedOrgs
Sum Of Amounts3423105SumOfAmounts
General ExplanationSCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: 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.GeneralExplanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Payments For Use Of ResidenceXPaymentsForUseOfResidence
Club Dues Or FeesXClubDuesOrFees
Written Policy Re T And E Expenses1WrittenPolicyReTAndEExpenses
Substantiation Required1SubstantiationRequired
Compensation CommitteeXCompensationCommittee
Independent ConsultantXIndependentConsultant
Form990 Of Other OrganizationsXForm990OfOtherOrganizations
Written Employment ContractXWrittenEmploymentContract
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan1SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org1CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs1CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments1AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
DR JERRY LEE II SEE SCH O
1920000307888063550153444049850664672000
BETH SCHECHTER
1356600000097300196330165023000
RICHARD CARTER
33377400000171500141470365071000
VIRGINIA BENEKE
23380600000129180141470260871000
NANCY ROHLAND
15823100000110250196330188889000

Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)

Return ReferenceReturnReferenceExplanationExplanation
PART I, LINE 1AUNDER DR. LEE'S EMPLOYMENT CONTRACT, HE IS REIMBURSED FOR CERTAIN EXPENSES FOR HOUSING RECEPTIONS AND CONDUCTING OTHER UNIVERSITY RELATED BUSINESS IN HIS RESIDENCE. UNDER DR. LEE'S EMPLOYMENT CONTRACT, HE HAS THE USE OF A MEMBERSHIP AT A COUNTRY CLUB, THOUGH HE PAYS FOR MEALS AND INCIDENTAL EXPENSES.
PART I, LINE 4BBOTH DR. JERRY LEE AND RICHARD CARTER PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING FISCAL YEAR ENDING JUNE 30, 2012; HOWEVER, THEY DID NOT RECEIVE ANY PLAN DISTRIBUTIONS.
PART I, LINE 5DR. LEE IS ELIGIBLE EACH YEAR FOR AN INCENTIVE AWARD BASED ON PERFORMANCE METRICS THAT INCLUDE 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 INCLUDE STUDENT ENROLLMENTS, ENDOWMENTS, AND FACILITIES DEVELOPMENT/UTILIZATION. THE INCENTIVE AWARD, IF ANY, IS CONTRIBUTED TO A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE DOLLAR AMOUNT OF THE AWARD DEPENDS ON WHETHER EACH METRIC REACHES A PRE-DETERMINED THRESHOLD LEVEL, TARGET LEVEL, OR MAXIMUM LEVEL. THE AWARD IS NOT COMPUTED AS A PERCENTAGE OF REVENUE OR NET EARNINGS. THE PERFORMANCE METRICS, AWARD LEVELS, AND THE MAXIMUM DOLLAR AMOUNTS ARE SET ANNUALLY IN ADVANCE BY THE BOARD OF TRUSTEES OR ITS DELEGATED COMMITTEE.
PART I, LINE 7UNDER HIS EMPLOYMENT CONTRACT, DR. LEE IS ELIGIBLE FOR BONUSES. DR. LEE'S BONUS IS AWARDED WITHIN A SPECIFIED RANGE IN THE DISCRETION OF THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART VI, SECTION A, LINE 2TRUSTEE JOHN BUCHER PERFORMED REAL ESTATE CONSULTING SERVICES INDIRECTLY FOR ANOTHER TRUSTEE, FELIPE BECERRA. JOHN BUCHER DID NOT RECEIVE ANY COMPENSATION OR OTHER CONSIDERATION FOR THOSE SERVICES DURING FYE 6/30/2012.
FORM 990, PART VI, SECTION B, LINE 11THE DRAFT FORM 990 WAS DISTRIBUTED TO SENIOR MANAGEMENT. THE FINAL VERSION OF FORM 990 WAS DISTRIBUTED FOR REVIEW BEFORE FILING TO THE TRUSTEES BY EMAIL.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 2011-12. SEE ALSO STATEMENTS ON SCHEDULE O WITH REFERENCE TO SCHEDULE I. THE CONFLICT OF INTEREST POLICY WAS REVIEWED AND UPDATED BY THE BOARD IN OCTOBER, 2009. 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, 2012 MEETING.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION 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.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. DURING THE FISCAL YEAR 2011 - 2012, THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS.
FORM 990, PART VII, COMPENSATIONAS CHANCELLOR OF THE NATIONAL UNIVERSITY SYSTEM ("NUS") PURSUANT TO THE AFFILIATION AGREEMENT, DR. LEE GUIDES THE STRATEGIC DIRECTION OF THE NU AFFILIATES. HE HAS SPEARHEADED THE CREATION AND GROWTH OF THE NUS SINCE ITS INCEPTION IN 2001. 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. SEE STATEMENT ON SCHEDULE O THAT REFERENCES SCHEDULE R, FOR A DESCRIPTION OF THE NUS. THE CHANCELLOR'S COMPENSATION IS PAID BY SYSTEM MANAGEMENT GROUP ("SMG") AND IS ALLOCATED AMONG OTHER NUS AFFILIATES. NONE OF DR. LEE'S COMPENSATION IS ALLOCATED TO ANY OTHER ORGANIZATION OUTSIDE THE NUS.DR. LEE COMPENSATION
SCHEDULE R, RELATED ORGANIZATIONSTHE NUS IS AN ALLIANCE OF EDUCATIONAL INSTITUTIONS, SERVING DIVERSE LEARNERS FROM HIGH SCHOOL TO DOCTORAL PROGRAMS. THE NUS INCLUDES 7 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., 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.NATIONAL UNIVERSITY SYSTEM
FORM 990, PART VII AND SCHEDULE J, PART IIALL COMPENSATION FOR CERTAIN OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES IS ALLOCATED BY SMG TO NUS AFFILIATES PURSUANT TO THE AFFILIATION AGREEMENT. SMG EXISTS TO ALLOCATE SUPPORT AMONGST THE VARIOUS NUS AFFILIATES. AS CHANCELLOR OF THE NATIONAL UNIVERSITY SYSTEM ("NUS") PURSUANT TO THE AFFILIATION AGREEMENT, DR. LEE GUIDES THE STRATEGIC DIRECTION OF THE NU AFFILIATES. THE CHANCELLOR HAS SPEARHEADED THE CREATION AND GROWTH OF THE NUS SINCE ITS INCEPTION IN 2001. DURING THIS FISCAL YEAR 2009-2010, 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. THE CHANCELLOR IS A TRUSTEE OF NATIONAL UNIVERSITY AND OF EACH OTHER CORPORATE AFFILIATE OF THE NUS, EXCEPT NATIONAL UNIVERSITY ACADEMY. ALTHOUGH EMPLOYED BY SMG, SOME OF HIS COMPENSATION IS ALLOCATED AMONG THE FOLLOWING NUS AFFILIATES: 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. ALLOCATION: (B)(I) $210,000; (B)(II) $336,753; (B)(III) $6,951; (C) $167,830; (D) $5,452. JOHN F. KENNEDY UNIVERSITY, FOUNDED IN 1964, OFFERS DOCTORAL, MASTER'S, BACHELOR'S 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. ALLOCATION: (B)(I) $90,000; (B)(II) $144,323; (B)(III) $2,979; (C) $71,927; (D) $2,337. 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. ALLOCATION: (B)(I) $78,000; (B)(II) $125,080; (B)(III) $2,582; (C) $62,337; (D) $2,025. 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. ALLOCATION: (B)(I) $30,000; (B)(II) $48,108; (B)(III) $993; (C) $23,976; (D) $779. 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. SPECTRUM PACIFIC LEARNING, INC. IS A NEWLY FORMED ORGANIZATION FORMED TO PROMOTE AND SUPPORT EDUCATION OF STUDENTS IN THE NATIONAL UNIVERSITY SYSTEM BY ENABLING THE SYSTEM'S EDUCATIONAL INSTITUTIONS TO AUGMENT THE EDUCATIONAL PROCESS BY EFFECTIVELY DELIVERING INTERACTIVE INSTRUCTION AND CURRICULUM BEYOND THE LIMITS OF THE PHYSICAL CLASSROOM. ALLOCATION: NONE. NATIONAL UNIVERSITY INTERNATIONAL, INC. IS A NEWLY FORMED ORGANIZATION 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. ALLOCATION: NONE.COMPENSATION: RELATED PARTY

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (7 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrgControlledOrg
NATIONAL UNIVERSITY
11355 NORTH TORREY PINES ROADLA JOLLACA920371011237172306EDUCATIONAL INSTITUTIONCA501(C)(3)170(B)(1)(A)(II)N A0
NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL
11355 NORTH TORREY PINES ROADLA JOLLACA920371011562438569EDUCATIONAL INSTITUTIONCA501(C)(3)509(A)(2)N A0
WESTMED COLLEGE
11355 NORTH TORREY PINES ROADLA JOLLACA920371011900171867EDUCATIONAL INSTITUTIONCA501(C)(3)509(A)(2)N A0
JOHN F KENNEDY UNIVERSITY
100 ELLINWOOD WAYPLEASANT HILLCA945234817941610694EDUCATIONAL INSTITUTIONCA501(C)(3)170(B)(1)(A)(II)N A0
NATIONAL UNIVERSITY ACADEMY
11355 NORTH TORREY PINES ROADLA JOLLACA920371011352358696EDUCATIONAL INSTITUTIONCA501(C)(3)170(B)(1)(A)(II)N A0
SPECTRUM PACIFIC LEARNING INC
11355 NORTH TORREY PINES ROADLA JOLLACA920371011453996682EDUCATIONAL INSTITUTIONCA501(C)(3)509(A)(1)N A0
NATIONAL UNIVERSITY INTERNATIONAL INC
11355 NORTH TORREY PINES ROADLA JOLLACA920371011453997908EDUCATIONAL INSTITUTIONCA501(C)(3)170(B)(1)(A)(II)N A0
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs1RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs1PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org1ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

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