﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-05-15T15:42:36-05:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>PERELSON WEINER LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>ONE DAG HAMMARSKJOLD PLAZA</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>100172286</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>132676570</EIN>
      <Name>
        <BusinessNameLine1>TOURO COLLEGE CO MELVIN M NESS</BusinessNameLine1>
      </Name>
      <NameControl>TOUR</NameControl>
      <Phone>2124630400</Phone>
      <USAddress>
        <AddressLine1>27-33 WEST 23RD STREET</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10010</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MELVIN NESS</Name>
      <Title>SENIOR VP &amp; CFO</Title>
      <Phone>2124600400</Phone>
      <DateSigned>2012-05-15</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RONALD G WEINER CPA</Name>
      <Phone>2126053100</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="15">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>MELVIN NESS</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>C/O TOURO COLLEGE 27-33 WEST 23RD</AddressLine1>
        <AddressLine2>STREET</AddressLine2>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10017</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>249847719</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.TOURO.EDU</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1970</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>THE COLLEGE'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER AND PROFESSIONAL EDUCATION. IT WAS ESTABLISHED PRIMARILY TO ENRICH THE JEWISH HERITAGE AND TO SERVE THE LARGER AMERICAN COMMUNITY. THE COLLEGE HAS AN UNDERGRADUATE CURRICULUM OFFERING BACHELOR AND ASSOCIATE DEGREES, A GRADUATE PROGRAM OFFERING MASTERS' DEGREES, AND PROFESSIONAL SCHOOLS INCLUDING A LAW SCHOOL, A SCHOOL OF HEALTH SCIENCES, A SCHOOL OF PHARMACY AND A SCHOOL OF OSTEOPATHIC MEDICINE. THE COLLEGE HAD AN AVERAGE ENROLLMENT OF APPROXIMATELY 15,000 DURING THE FISCAL YEAR.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>12</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>4129</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>5263264</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>15997271</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>156462027</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>177236059</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>5610409</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>681790</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>4438238</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>9324338</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>171773938</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>203239458</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>378924</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>1399728</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>119841105</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>122573782</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>48646</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>96509</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>1592504</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>71118481</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>88413596</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>191387156</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>212483615</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-19613218</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-9244157</RevenuesLessExpensesCY>
      <TotalAssetsBOY>302817029</TotalAssetsBOY>
      <TotalAssetsEOY>300664410</TotalAssetsEOY>
      <TotalLiabilitiesBOY>172972474</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>175755766</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>129844555</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>124908644</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>THE COLLEGE'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER AND PROFESSIONAL EDUCATION. IT WAS ESTABLISHED PRIMARILY TO ENRICH THE JEWISH HERITAGE AND TO SERVE THE LARGER AMERICAN COMMUNITY. THE COLLEGE HAS AN UNDERGRADUATE CURRICULUM OFFERING BACHELOR AND ASSOCIATE DEGREES, A GRADUATE PROGRAM OFFERING MASTERS' DEGREES, AND PROFESSIONAL SCHOOLS INCLUDING A LAW SCHOOL, A SCHOOL OF HEALTH SCIENCES, A SCHOOL OF PHARMACY AND A SCHOOL OF OSTEOPATHIC MEDICINE.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>185176567</Expense>
      <Grants>1399728</Grants>
      <Revenue>176039932</Revenue>
      <Description>THE COLLEGE PROVIDED EDUCATION TO APPROXIMATELY 15,000 UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS DURING THE FISCAL YEAR IN VARIOUS FIELDS OF STUDIES.</Description>
      <TotalProgramServiceExpense>185176567</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="RetDoc1039700001">0</PoliticalActivities>
      <LobbyingActivities referenceDocumentId="RetDoc1039700001">1</LobbyingActivities>
      <SubjectToProxyTax referenceDocumentId="RetDoc1039700001">0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1039900001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1039900001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1039900001">1</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1039900001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1039900001">1</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1039900001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1039900001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1039900001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1039900001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1039900001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1039900001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1039900001">0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1039900001">1</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc1040400001">1</School>
      <ForeignOffice>1</ForeignOffice>
      <ForeignActivities referenceDocumentId="RetDoc1040500001">1</ForeignActivities>
      <MoreThan5000KToOrganizations referenceDocumentId="RetDoc1040500001">1</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="RetDoc1041200001">1</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="RetDoc1041200001">1</FundraisingActivities>
      <Gaming referenceDocumentId="RetDoc1041200001">0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc1041900001">1</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc1042400001">1</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="RetDoc1053100001">1</TaxExemptBonds>
      <InvestTaxExemptBonds>0</InvestTaxExemptBonds>
      <EscrowAccount>0</EscrowAccount>
      <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc1042800001">1</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc1042800001">1</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc1042800001">1</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions referenceDocumentId="RetDoc1042900001">1</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt referenceDocumentId="RetDoc1042900001">0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">1</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">1</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc1043400001">0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc1043400001">0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>291</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>4129</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>1</ForeignFinancialAccount>
      <NameOfForeignCountry>IS</NameOfForeignCountry>
      <NameOfForeignCountry>GM</NameOfForeignCountry>
      <NameOfForeignCountry>FR</NameOfForeignCountry>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>1</QuidProQuoContributions>
      <QuidProQuoDisclosure>1</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>12</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>1</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>1</LocalChapters>
      <PoliciesReferenceChapters>1</PoliciesReferenceChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>STUART LIPPMANCONTROLLER- TOURO COLLEGE</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>2124630400</TelephoneNumber>
        <AddressUS>
          <AddressLine1>27-33 WEST 23RD STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <InfoInScheduleOPartVII>X</InfoInScheduleOPartVII>
      <Form990PartVIISectionA>
        <NamePerson>ABRAHAM BIDERMAN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RABBI DANIEL LANDER</NamePerson>
        <Title>TRUSTEE &amp; VICE PRESIDENT</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>178378</ReportableCompFromRelatedOrgs>
        <OtherCompensation>89127</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JACK WEINREB</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LAWRENCE PLATT</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK HASTEN</NamePerson>
        <Title>CHAIRMAN-BOARD OF TRUSTEES</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARTIN OLINER ESQ</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BEN CHOUAKE</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MENACHEM GENACK</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>65567</ReportableCompFromRelatedOrgs>
        <OtherCompensation>587</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SOLOMON GOLDFINGER</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVID LICHTENSTEIN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVE ROSENBERG</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN KADISH</NamePerson>
        <Title>PRESIDENT &amp; TRUSTEE</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>496019</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>88195</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN CINER</NamePerson>
        <Title>VP - TOURO SOUTH</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>120838</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>45477</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANTHONY POLEMINI</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>196062</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>1741</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>EVA SPINELLI</NamePerson>
        <Title>VP - COMMUNITY EDUCATION</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>157823</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>6067</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JAY SEXTER</NamePerson>
        <Title>VP - NATIONAL AFFAIRS</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>317967</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>2173</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MELVIN NESS</NamePerson>
        <Title>SENIOR VP &amp; CFO</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>254343</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>22048</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MOSHE KRUPKA</NamePerson>
        <Title>SENIOR VP OF COLLEGE AFFAI</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>87461</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>114281</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT GOLDSCHMIDT</NamePerson>
        <Title>VP - PLANNING &amp; ASSESSMENT</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>149134</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>30987</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SHALOM HIRSCHMAN</NamePerson>
        <Title>SENIOR VP FOR GRAD. &amp; PROF</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>244207</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>9211</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SHELDON SIROTA</NamePerson>
        <Title>VP - OSTEOPATHIC MEDICAL</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>218800</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>9078</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STANLEY BOYLAN</NamePerson>
        <Title>VP- UNDERGRAD. EDUCATION</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>123072</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>37095</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FRANKLYN SNITOW</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN SCHOOR</NamePerson>
        <Title>SR. VICE PRESIDENT OF OPER</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>201988</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>32842</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ERIC LEVINE</NamePerson>
        <Title>VICE PRESIDENT INSTITUTIONAL ADVANCEMENT</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>135651</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>32833</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ISRAEL SINGER</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>116419</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>9673</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAUL WALLACH</NamePerson>
        <Title>FACULTY</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>238503</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>42363</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HAROLD ABRAMSON</NamePerson>
        <Title>LAW PROF</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>240346</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>6420</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVID SANDOR</NamePerson>
        <Title>DIRECTOR OF CHOREBM</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>275014</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>15440</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RICHARD KLEIN</NamePerson>
        <Title>LAW PROFESSOR</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>246867</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>6804</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT GOLDBERG</NamePerson>
        <Title>DEAN</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>289057</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>33100</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BERNARD LANDER</NamePerson>
        <Title>FORMER PRESIDENT- DECEASED</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Former>X</Former>
        <ReportableCompFromOrganization>110501</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10725</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>4220072</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>243945</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>646267</TotalOtherCompensation>
      <NumberIndividualsGT100K>181</NumberIndividualsGT100K>
      <FormersListed>1</FormersListed>
      <TotalCompGT150K>1</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>SECURITAS SECURITY SERVICES USA INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO BOX 403412</AddressLine1>
            <City>ATLANTA</City>
            <State>GA</State>
            <ZIPCode>30384</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>SECURITY</DescriptionOfServices>
        <Compensation>1943631</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>DOW LOHNES PLLC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1200 NEW HAMPSHIRE AVE NW STE 800</AddressLine1>
            <City>WASHINGTON</City>
            <State>DC</State>
            <ZIPCode>20036</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>LEGAL</DescriptionOfServices>
        <Compensation>750591</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>GETZLER HENRICH &amp; ASSOCIATES LLC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>295 MADISON AVENUE 20TH FL</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10017</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONSULTANT</DescriptionOfServices>
        <Compensation>671906</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>PERELSON WEINER LLP</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>ONE DAG HAMMARSKJOLD PLAZA</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10017</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>ACCOUNTING SERVICES</DescriptionOfServices>
        <Compensation>569625</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>SNITOW KANFER HOLTZER &amp; MILLUS LLP</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>575 LEXINGTON AVENUE</AddressLine1>
            <City>NEW YORK</City>
            <State>NY</State>
            <ZIPCode>10022</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>LEGAL</DescriptionOfServices>
        <Compensation>504812</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>24</NumberOfContractorsGT100K>
      <FundraisingEvents>148522</FundraisingEvents>
      <GovernmentGrants>4637754</GovernmentGrants>
      <AllOtherContributions>11210995</AllOtherContributions>
      <NoncashContributions>5067635</NoncashContributions>
      <TotalContributions>15997271</TotalContributions>
      <ProgramServiceRevenue>
        <Description>STUDENT TUITION / FEES</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>176039932</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>176039932</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>RESEARCH INCOME</Description>
        <BusinessCode>541700</BusinessCode>
        <TotalRevenueColumn>1196127</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1196127</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>177236059</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>255051</TotalRevenueColumn>
        <ExclusionAmount>255051</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>47032000</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>46605261</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>426739</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>426739</TotalRevenueColumn>
        <ExclusionAmount>426739</ExclusionAmount>
      </NetGainOrLossInvestments>
      <GrossIncomeFundraisingEvents>0</GrossIncomeFundraisingEvents>
      <CntrbtnsRprtdFundraisingEvents>148522</CntrbtnsRprtdFundraisingEvents>
      <FundraisingDirectExpenses>3000</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>-3000</TotalRevenueColumn>
        <ExclusionAmount>-3000</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <OtherRevenueMisc>
        <Description>SHARED COSTS INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>5182784</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5182784</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>0</ExclusionAmount>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>DORMITORY FEES</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>1740085</TotalRevenueColumn>
        <ExclusionAmount>1740085</ExclusionAmount>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>OTHER INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>1348473</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1069557</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>278916</ExclusionAmount>
      </OtherRevenueMisc>
      <MiscellaneousRevenue>
        <TotalRevenueColumn>1055996</TotalRevenueColumn>
        <ExclusionAmount>1055996</ExclusionAmount>
      </MiscellaneousRevenue>
      <TotalOtherRevenue>9327338</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>203239458</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>183488400</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>3753787</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>6000</Total>
        <ProgramServices>6000</ProgramServices>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>693728</Total>
        <ProgramServices>693728</ProgramServices>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>700000</Total>
        <ProgramServices>700000</ProgramServices>
      </ForeignGrants>
      <CompCurrentOfficersDirectors>
        <Total>3448870</Total>
        <ProgramServices>1188440</ProgramServices>
        <ManagementAndGeneral>2260430</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>101451938</Total>
        <ProgramServices>91354419</ProgramServices>
        <ManagementAndGeneral>9274952</ManagementAndGeneral>
        <Fundraising>822567</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>60778</Total>
        <ProgramServices>53618</ProgramServices>
        <ManagementAndGeneral>6683</ManagementAndGeneral>
        <Fundraising>477</Fundraising>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>10650032</Total>
        <ProgramServices>9395394</ProgramServices>
        <ManagementAndGeneral>1171127</ManagementAndGeneral>
        <Fundraising>83511</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>6962164</Total>
        <ProgramServices>6141979</ProgramServices>
        <ManagementAndGeneral>765592</ManagementAndGeneral>
        <Fundraising>54593</Fundraising>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>1220572</Total>
        <ProgramServices>117035</ProgramServices>
        <ManagementAndGeneral>1093966</ManagementAndGeneral>
        <Fundraising>9571</Fundraising>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>1043268</Total>
        <ManagementAndGeneral>1043268</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>183051</Total>
        <ProgramServices>161487</ProgramServices>
        <ManagementAndGeneral>20129</ManagementAndGeneral>
        <Fundraising>1435</Fundraising>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>96509</Total>
        <Fundraising>96509</Fundraising>
      </FeesForServicesProfFundraising>
      <FeesForServicesOther>
        <Total>3938036</Total>
        <ProgramServices>3474111</ProgramServices>
        <ManagementAndGeneral>433045</ManagementAndGeneral>
        <Fundraising>30880</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>364606</Total>
        <ProgramServices>321653</ProgramServices>
        <ManagementAndGeneral>40094</ManagementAndGeneral>
        <Fundraising>2859</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>7319488</Total>
        <ProgramServices>4984849</ProgramServices>
        <ManagementAndGeneral>2297228</ManagementAndGeneral>
        <Fundraising>37411</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>3348785</Total>
        <ProgramServices>2954278</ProgramServices>
        <ManagementAndGeneral>368248</ManagementAndGeneral>
        <Fundraising>26259</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>25572700</Total>
        <ProgramServices>22560082</ProgramServices>
        <ManagementAndGeneral>2812093</ManagementAndGeneral>
        <Fundraising>200525</Fundraising>
      </Occupancy>
      <Travel>
        <Total>1120676</Total>
        <ProgramServices>988653</ProgramServices>
        <ManagementAndGeneral>123235</ManagementAndGeneral>
        <Fundraising>8788</Fundraising>
      </Travel>
      <ConferencesMeetings>
        <Total>139347</Total>
        <ProgramServices>122931</ProgramServices>
        <ManagementAndGeneral>15323</ManagementAndGeneral>
        <Fundraising>1093</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>959666</Total>
        <ManagementAndGeneral>959666</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>13054736</Total>
        <ProgramServices>11516809</ProgramServices>
        <ManagementAndGeneral>1435560</ManagementAndGeneral>
        <Fundraising>102367</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>1115695</Total>
        <ProgramServices>984259</ProgramServices>
        <ManagementAndGeneral>122687</ManagementAndGeneral>
        <Fundraising>8749</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>PROGRAMS</Description>
        <Total>7067739</Total>
        <ProgramServices>7067739</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FED STUDENT AID SETTLEM</Description>
        <Total>4750000</Total>
        <ProgramServices>4190421</ProgramServices>
        <ManagementAndGeneral>522332</ManagementAndGeneral>
        <Fundraising>37247</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>RECRUITMENT EXPENSES</Description>
        <Total>4706251</Total>
        <ProgramServices>4706251</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DEFEASANCE BOND CHARGES</Description>
        <Total>3340724</Total>
        <ProgramServices>2947166</ProgramServices>
        <ManagementAndGeneral>367362</ManagementAndGeneral>
        <Fundraising>26196</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SECURITY SERVICES</Description>
        <Total>2302159</Total>
        <ProgramServices>2030951</ProgramServices>
        <ManagementAndGeneral>253156</ManagementAndGeneral>
        <Fundraising>18052</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>6866097</Total>
        <ProgramServices>6514314</ProgramServices>
        <ManagementAndGeneral>328368</ManagementAndGeneral>
        <Fundraising>23415</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>212483615</Total>
        <ProgramServices>185176567</ProgramServices>
        <ManagementAndGeneral>25714544</ManagementAndGeneral>
        <Fundraising>1592504</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>7990924</BOY>
        <EOY>12811082</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <BOY>6410752</BOY>
        <EOY>5973087</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>10377896</BOY>
        <EOY>10408856</EOY>
      </AccountsReceivable>
      <ReceivablesFromOfficersEtc>
        <BOY>304879</BOY>
        <EOY>485885</EOY>
      </ReceivablesFromOfficersEtc>
      <OtherNotesLoansReceivableNet>
        <BOY>3871712</BOY>
        <EOY>3236806</EOY>
      </OtherNotesLoansReceivableNet>
      <PrepaidExpensesDeferredCharges>
        <BOY>4580783</BOY>
        <EOY>5719351</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>317548147</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>73264730</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>244191079</BOY>
        <EOY>244283417</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>14072308</BOY>
        <EOY>11956055</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <BOY>4965462</BOY>
        <EOY>3133224</EOY>
      </InvestmentsOtherSecurities>
      <OtherAssetsTotal>
        <BOY>6051234</BOY>
        <EOY>2656647</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>302817029</BOY>
        <EOY>300664410</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>32155025</BOY>
        <EOY>34743747</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>15333224</BOY>
        <EOY>12495419</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>60075000</BOY>
        <EOY>35665000</EOY>
      </TaxExemptBondLiabilities>
      <MortNotesPyblSecuredInvestProp>
        <BOY>20943595</BOY>
        <EOY>65137915</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>44465630</BOY>
        <EOY>27713685</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>172972474</BOY>
        <EOY>175755766</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>123575857</BOY>
        <EOY>109143406</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>4368147</BOY>
        <EOY>13864687</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>1900551</BOY>
        <EOY>1900551</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>129844555</BOY>
        <EOY>124908644</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>302817029</BOY>
        <EOY>300664410</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-9244157</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>4308246</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <Volunteers>0</Volunteers>
      <PaidStaffOrManagement>0</PaidStaffOrManagement>
      <MediaAdvertisements>0</MediaAdvertisements>
      <MailingsMembers>0</MailingsMembers>
      <PublicationsOrBroadcast>0</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>0</GrantsOtherOrganizations>
      <DirectContactLegislators>1</DirectContactLegislators>
      <DirectContactLegislatorsAmount>183052</DirectContactLegislatorsAmount>
      <RalliesDemonstrations>0</RalliesDemonstrations>
      <OtherActivities>1</OtherActivities>
      <TotalLobbyingExpendituresIIB>183052</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>0</NotDescribedIn501c3>
      <Form990ScheduleCPartIV>
        <Identifier>EXPLANATION OF OTHER LOBBYING ACTIVITIES:</Identifier>
        <ReturnReference>PART II-B, LINE 1I:</ReturnReference>
        <Explanation>THE COLLEGE HIRED LOBBYISTS TO ASSIST IN OBTAINING APPROVAL FROM FEDERAL AND STATE AGENCIES TO ENHANCE THE FACILITIES AND PROGRAMS OF THE COLLEGE. THE COLLEGE OR ITS REPRESENTATIVES MAY MEET WITH LEGISLATORS TO DISCUSS CERTAIN GRANTS.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1039900001">
      <ArtPublicExhibitionAmts>
        <RevenuesIncluded>0</RevenuesIncluded>
        <AssetsInPartX>466676</AssetsInPartX>
      </ArtPublicExhibitionAmts>
      <CollectUsedForPreservation>X</CollectUsedForPreservation>
      <SolicitedAssetsForSale>0</SolicitedAssetsForSale>
      <CurrentYear>
        <BeginningOfYearBalance>14356611</BeginningOfYearBalance>
        <Contributions>629824</Contributions>
        <InvestmentEarningsOrLosses>816963</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>47377</GrantsOrScholarships>
        <OtherExpenditures>197300</OtherExpenditures>
        <AdministrativeExpenses>251405</AdministrativeExpenses>
        <EndOfYearBalance>15307316</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>13711522</BeginningOfYearBalance>
        <Contributions>955801</Contributions>
        <InvestmentEarningsOrLosses>268708</InvestmentEarningsOrLosses>
        <OtherExpenditures>315583</OtherExpenditures>
        <AdministrativeExpenses>263837</AdministrativeExpenses>
        <EndOfYearBalance>14356611</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>13581802</BeginningOfYearBalance>
        <Contributions>704956</Contributions>
        <InvestmentEarningsOrLosses>-124988</InvestmentEarningsOrLosses>
        <OtherExpenditures>259044</OtherExpenditures>
        <AdministrativeExpenses>191203</AdministrativeExpenses>
        <EndOfYearBalance>13711523</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <BoardDesignatedEOYBalance>0.34600</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.12420</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.52980</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>1</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>0</EndowmentsHeldByRelatedOrgs>
      <Land>
        <OtherCostOrOtherBasis>40534314</OtherCostOrOtherBasis>
        <BookValue>40534314</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>173549795</OtherCostOrOtherBasis>
        <Depreciation>30427636</Depreciation>
        <BookValue>143122159</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>56823804</OtherCostOrOtherBasis>
        <Depreciation>17248616</Depreciation>
        <BookValue>39575188</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>23572498</OtherCostOrOtherBasis>
        <Depreciation>15882761</Depreciation>
        <BookValue>7689737</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>23067736</OtherCostOrOtherBasis>
        <Depreciation>9705717</Depreciation>
        <BookValue>13362019</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>244283417</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>REFUNDABLE GOVT LOAN PROGRAM</Description>
        <Amount>1118378</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>OTHER LIABILITIES</Description>
        <Amount>4713801</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>FEDERAL STUDENT AID SETTLEMENT</Description>
        <Amount>5000000</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>SALES LEASEBACK</Description>
        <Amount>12869953</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>CONTINGENT OBLIGATIONS UNDER INTEREST RATE SWAPS</Description>
        <Amount>4011553</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>27713685</TotalOfAmounts>
      <TotalRevenue>203239458</TotalRevenue>
      <TotalExpenses>212483615</TotalExpenses>
      <ExcessOrDeficitForYear>-9244157</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>799846</NetUnrealizedGLOnInvestments>
      <OtherAmount>3508400</OtherAmount>
      <TotalAdjustments>4308246</TotalAdjustments>
      <ExcessOrDeficitPerFS>-4935911</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>198789500</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>799846</NetUnrealizedGainsInvestments>
      <OtherRevenues>3000</OtherRevenues>
      <RevenueNotRptdF990>802846</RevenueNotRptdF990>
      <RevenueSubtotal>197986654</RevenueSubtotal>
      <OtherRevenuesNotIncluded>5252804</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>5252804</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>203239458</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>207271424</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>40613</OtherExpensesIncluded>
      <ExpensesNotRptdF990>40613</ExpensesNotRptdF990>
      <ExpensesSubtotal>207230811</ExpensesSubtotal>
      <OtherExpensesNotIncluded>5252804</OtherExpensesNotIncluded>
      <ExpensesNotRptdOnFinStmt>5252804</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>212483615</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <ReturnReference>PART III, LINE 1A:</ReturnReference>
        <Explanation>A COLLECTION OF ART AND RELIGIOUS OBJECTS ACQUIRED SINCE INCEPTION THROUGH PURCHASES, CONTRIBUTIONS AND LONG-TERM LOANS ARE INSURED FOR APPROXIMATELY $1,756,000 INCLUDING APPROXIMATELY $300,000 RELATED TO RELIGIOUS OBJECTS ON LOAN. RECORDS OF THE COST OF PURCHASED ITEMS OR OF THE FAIR VALUE AS OF THE DATE OF CONTRIBUTION ARE NOT AVAILABLE IN MANY INSTANCES, AND THE COLLEGE HAS DETERMINED THAT IT WOULD NOT BE PRACTICAL TO RETROACTIVELY CAPITALIZE ITS COLLECTION.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <ReturnReference>PART III, LINE 4:</ReturnReference>
        <Explanation>TOURO MAINTAINS ARTWORK AT VARIOUS LOCATIONS. A PORTION OF THE ARTWORK REPRESENTS RELIGIOUS ARTIFACTS USED IN WEEKLY RELIGIOUS SERVICES. OTHER ARTWORK IS USED TO BEAUTIFY THE FACILITIES TO ENHANCE STUDENT AND FACULTY ACCEPTANCE OF THEIR SURROUNDINGS.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:</Identifier>
        <ReturnReference>PART V, LINE 4:</ReturnReference>
        <Explanation>TO PROVIDE SCHOLARSHIPS AND GRANTS TO STUDENTS, TO ADD OR IMPROVE FACILITIES, TO FUND RESEARCH AND PROVIDE ADDITIONAL PROGRAM FUNDS.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>THE COLLEGE BELIEVES THAT IT HAS THE APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XI, LINE 8 - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>CHANGE IN FAIR VALUE OF INTEREST RATE SWAPS 3,508,400.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>FUNDRAISING EXPENSES 3,000.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XII, LINE 4B - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>INSTITUTIONAL EXPENSES RECLASS 70,020. AFFILIATES OVERHEAD REIMBURSED 5,182,784.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XIII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>FUNDRAISING EXPENSES 3,000. NYMC LLC ( SEPARATE FORM 990 FILED) 28,801. EXPENSES FOR AFFILIATE 8,812.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XIII, LINE 4B - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>INSTITUTIONAL EXPENSES RECLASS 70,020. AFFILIATES OVERHEAD REIMBURSED 5,182,784.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 3</ReturnReference>
        <Explanation>BROCHURES AND CATALOGS DISTRIBUTED TO STUDENTS AND RECRUITMENT ADVERTISEMENTS IN JOURNALS AND NEWSPAPERS, AS WELL AS, ON TV, INTERNET AND THE RADIO CONTAIN STATEMENTS WITH RESPECT TO TOURO COLLEGE'S RACIALLY NONDISCRIMINATORY POLICY.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 6</ReturnReference>
        <Explanation>SEE FORM 990, PART VIII, "GOVERNMENT CONTRIBUTIONS GRANTS", TOTALING $4,637,754. ALSO, STUDENTS ATTENDING THE COLLEGE MAY BE ELIGIBLE FOR FEDERAL FINANCIAL AID INCLUDING STUDENT LOANS. ADDITIONALLY, THE COLLEGE RECEIVED GRANTS FROM THE GOVERNMENT FOR RESEARCH AND FACILITY IMPROVEMENTS.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintained>1</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>EUROPE (FRANCE,GERMANY &amp; CROATIA)</Region>
        <NumberOfOffices>2</NumberOfOffices>
        <NumberOfEmployees>68</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES.</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EDUCATION.</SpecificServicesProvided>
        <TotalExpenditures>2880600</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>MIDDLE EAST (ISRAEL)</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>68</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES.</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EDUCATION.</SpecificServicesProvided>
        <TotalExpenditures>5528523</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>RUSSIA</Region>
        <NumberOfOffices>2</NumberOfOffices>
        <NumberOfEmployees>58</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES.</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EDUCATION.</SpecificServicesProvided>
        <TotalExpenditures>156222</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>EAST ASIA &amp; THE PACIFIC (CHINA)</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EDUCATION</SpecificServicesProvided>
        <TotalExpenditures>119244</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>SOUTH ASIA (INDIA)</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EDUCATION</SpecificServicesProvided>
        <TotalExpenditures>173672</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>5</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>194</SubtotalNumberOfEmployees>
      <ContNumberOfOffices>0</ContNumberOfOffices>
      <ContNumberOfEmployees>0</ContNumberOfEmployees>
      <TotalNumberOfOffices>5</TotalNumberOfOffices>
      <TotalNumberOfEmployees>194</TotalNumberOfEmployees>
      <SubtotalAmountSpent>8858261</SubtotalAmountSpent>
      <ContAmountSpent>0</ContAmountSpent>
      <TotalAmountSpent>8858261</TotalAmountSpent>
      <GrantsToOrgsOutsideUS>
        <Region>MIDDLE EAST AND NORTH AFRICA</Region>
        <PurposeOfGrant>FINANCIAL SUPPORT TO AN ISRAELI COLLEGE THAT WAS FOUNDED BY THE COLLEGE, BUT TO OPERATE AS AN INDEPENDENT ENTITY IN ISRAEL TO CARRY OUT THE COLLEGE'S MISSION FOR ISRAELI CITIZENS.</PurposeOfGrant>
        <AmountOfCashGrant>700000</AmountOfCashGrant>
        <MannerOfCashDisbursement>WIRE</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <TotalNumberOf501c3Orgs>1</TotalNumberOf501c3Orgs>
      <TransferToForeignCorp>0</TransferToForeignCorp>
      <InterestInForeignTrust>0</InterestInForeignTrust>
      <OwnForeignCorp>0</OwnForeignCorp>
      <PassiveForeignInvestCo>0</PassiveForeignInvestCo>
      <ForeignPartnership>0</ForeignPartnership>
      <BoycottCountries>0</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.:</Identifier>
        <Explanation>SCHEDULE F, PART I, LINE 2: PERIODIC SITE VISITS BY COLLEGE ADMINISTRATORS AND FACULTY REVIEW LOCAL OPERATIONS. SIGNIFICANT OPERATIONS HAVE REVIEWS BY LOCAL INDEPENDENT AUDITORS.</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SolicitationOfNonGovtGrants>X</SolicitationOfNonGovtGrants>
      <SolicitationOfGovtGrants>X</SolicitationOfGovtGrants>
      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <AgreementRefFundraising>1</AgreementRefFundraising>
      <FundraiserActivityInformation>
        <NameOfIndividual>SUSAN KIND</NameOfIndividual>
        <AddressUS>
          <AddressLine1>300 EAST 55TH ST APT 7A</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10022</ZIPCode>
        </AddressUS>
        <Activity>PROFESSIONAL FUNDRAISER</Activity>
        <FundraiserControlOfFunds>0</FundraiserControlOfFunds>
        <GrossReceipts>0</GrossReceipts>
        <AmountRetainedByContractor>96509</AmountRetainedByContractor>
        <NetToOrganization>0</NetToOrganization>
      </FundraiserActivityInformation>
      <TotalRetainedByContractors>96509</TotalRetainedByContractors>
      <EventsInformation>
        <NameOfEvent1>FUNDRAISING INCOME</NameOfEvent1>
        <GrossReceiptsEvent1>0</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>0</CharitableContributionsEvent1>
        <CashPrizesEvent1>0</CashPrizesEvent1>
        <NonCashPrizesEvent1>0</NonCashPrizesEvent1>
        <RentFacilityCostsEvent1>0</RentFacilityCostsEvent1>
        <FoodAndBeverageEvent1>0</FoodAndBeverageEvent1>
        <EntertainmentEvent1>0</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>0</OtherDirectExpensesEvent1>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>WESTCHESTER MEDICAL CENTER FOUNDATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>100 WOODS ROAD TAYLOR PAVILION</AddressLine1>
          <AddressLine2>SUITE C3</AddressLine2>
          <City>VALHALLA</City>
          <State>NY</State>
          <ZIPCode>10595</ZIPCode>
        </AddressUS>
        <EINOfRecipient>134095845</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>6000</AmountOfCashGrant>
        <PurposeOfGrant>GALA PLEDGE</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>1</TotalNbrOf501C3AndGovtGrants>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>FELLOWSHIPS</TypeOfGrant>
        <NumberOfRecipients>53</NumberOfRecipients>
        <AmountOfCashGrant>101945</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>FACULTY RESEARCH SALARY</TypeOfGrant>
        <NumberOfRecipients>33</NumberOfRecipients>
        <AmountOfCashGrant>338984</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>FACULTY RESEARCH ASSISTANT SALARY</TypeOfGrant>
        <NumberOfRecipients>33</NumberOfRecipients>
        <AmountOfCashGrant>56842</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>STUDENT STIPENDS</TypeOfGrant>
        <NumberOfRecipients>24</NumberOfRecipients>
        <AmountOfCashGrant>195957</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>PROCEDURE FOR MONITORING GRANTS IN THE U.S.:</Identifier>
        <ReturnReference>PART I, LINE 2:</ReturnReference>
        <Explanation>SCHEDULE I, PART I, LINE 2: MANAGEMNT REVIEWS REQUESTS FOR CONTRIBUTIONS. ASSESSMENT IS MADE AS TO TAX EXEMPT STATUS OF THE ORGANIZATION AND CONSISTENCY WITH THE COLLEGE'S MISSION.THE COLLEGE MONITORS ALL REQUESTS FOR USE OF GRANT FUNDS AGAINST THE SUBMITTED BUDGETS FOR THE RESPECTIVE GRANTS.PRIOR TO SUBMISSION OF REQUESTS FOR REIMBURSEMENT, ADDITIONAL REVIEW OF EXPENDED FUNDS IS PERFORMED TO ENSURE COMPLIANCE WITH GRANT AND COLLEGE GUIDELINES.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <FirstClassOrCharterTravel>X</FirstClassOrCharterTravel>
      <TravelForCompanions>X</TravelForCompanions>
      <HousingAllowanceOrResidence>X</HousingAllowanceOrResidence>
      <PersonalServices>X</PersonalServices>
      <WrittenPolicyReTAndEExpenses>0</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>1</SubstantiationRequired>
      <IndependentConsultant>X</IndependentConsultant>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>RABBI DANIEL LANDER</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>178378</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>89127</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>267505</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ALAN KADISH</NamePerson>
        <BaseCompensationFilingOrg>496019</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>88195</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>584214</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ALAN CINER</NamePerson>
        <BaseCompensationFilingOrg>120838</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>3477</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>42000</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>124315</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>42000</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ANTHONY POLEMINI</NamePerson>
        <BaseCompensationFilingOrg>196062</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>1741</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>197803</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>EVA SPINELLI</NamePerson>
        <BaseCompensationFilingOrg>157823</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>6067</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>163890</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>JAY SEXTER</NamePerson>
        <BaseCompensationFilingOrg>317967</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>2173</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>320140</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MELVIN NESS</NamePerson>
        <BaseCompensationFilingOrg>254343</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>22048</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>276391</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MOSHE KRUPKA</NamePerson>
        <BaseCompensationFilingOrg>87461</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>114281</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>201742</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ROBERT GOLDSCHMIDT</NamePerson>
        <BaseCompensationFilingOrg>149134</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>9987</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>21000</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>159121</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>21000</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>SHALOM HIRSCHMAN</NamePerson>
        <BaseCompensationFilingOrg>244207</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>9211</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>253418</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>SHELDON SIROTA</NamePerson>
        <BaseCompensationFilingOrg>218800</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>9078</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>227878</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>STANLEY BOYLAN</NamePerson>
        <BaseCompensationFilingOrg>123072</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>1095</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>36000</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>124167</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>36000</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ALAN SCHOOR</NamePerson>
        <BaseCompensationFilingOrg>201988</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>32842</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>234830</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ERIC LEVINE</NamePerson>
        <BaseCompensationFilingOrg>135651</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>32833</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>168484</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>PAUL WALLACH</NamePerson>
        <BaseCompensationFilingOrg>238503</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>42363</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>280866</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>HAROLD ABRAMSON</NamePerson>
        <BaseCompensationFilingOrg>240346</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>6420</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>246766</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DAVID SANDOR</NamePerson>
        <BaseCompensationFilingOrg>275014</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>15440</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>290454</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>RICHARD KLEIN</NamePerson>
        <BaseCompensationFilingOrg>246867</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>6804</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>253671</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ROBERT GOLDBERG</NamePerson>
        <BaseCompensationFilingOrg>289057</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>33100</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>322157</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>BERNARD LANDER</NamePerson>
        <BaseCompensationFilingOrg>110501</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>1350</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>9375</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>111851</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>9375</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 1A</ReturnReference>
        <Explanation>THE PRESIDENT AND SOME OF THE OFFICERS ARE PROVIDED WITH UPGRADED TRAVEL ON CERTAIN TRIPS. THE PRESIDENT WAS PROVIDED WITH A CHAUFFEUR DRIVEN CAR.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 1B</ReturnReference>
        <Explanation>THE BENEFITS PROVIDED TO THE PRESIDENT ARE APPROVED BY THE BOARD AND FOR THE OFFICERS' ARE ON AN AD-HOC BASIS AND APPROVED BY THE PRESIDENT.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>132906040</IssuerEIN>
        <CUSIPNumber>649438FP8</CUSIPNumber>
        <DateIssued>2007-11-20</DateIssued>
        <IssuePrice>41380000</IssuePrice>
        <DescriptionOfPurpose>REFUND PRIOR BOND ISSUE (6/25/99),INTERIOR BUILD-OUT AT WEST 60TH STREET,NY</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
        <PoolFinancing>0</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <AmountRetired>6650000</AmountRetired>
        <TotalProceeds>41380000</TotalProceeds>
        <IssuanceCostsFromProceeds>827600</IssuanceCostsFromProceeds>
        <CreditEnhancement>173690</CreditEnhancement>
        <CapitalExpenditures>8824313</CapitalExpenditures>
        <OtherSpentProceeds>31554397</OtherSpentProceeds>
        <YearOfSubstCompletion>2007</YearOfSubstCompletion>
        <CurrentRefunding>0</CurrentRefunding>
        <AdvanceRefunding>1</AdvanceRefunding>
        <FinalAllocationMade>1</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>1</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>0</OwningBondFinancedProperty>
        <AnyLeaseArrangements>0</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>0</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>0</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>0</BondCounselRoutinelyEngaged>
        <PrcntgePrvtBusinessUseByOthers>0.00000</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00000</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>1</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>0</Form8038TFiled>
        <VariableRateIssue>1</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>1</HedgeIdentifiedInBooksAndRecds>
        <NameOfHedgeProvider>
          <BusinessNameLine1>JPMORGAN CHASE</BusinessNameLine1>
          <BusinessNameLine2>BANK AND ALLIED</BusinessNameLine2>
        </NameOfHedgeProvider>
        <TermOfHedge>29.600000000000</TermOfHedge>
        <SuperintegratedHedge>0</SuperintegratedHedge>
        <HedgeTerminated>0</HedgeTerminated>
        <GrossProceedsInvestedInGIC>0</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>0</GrossProceedsInvested>
        <ExceptionToRebate>1</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoanTable>
        <NamePerson>SHALOM HIRSCHMAN</NamePerson>
        <PurposeOfLoan>PERSONAL FINANCING</PurposeOfLoan>
        <LoanFromOrganization>X</LoanFromOrganization>
        <OriginalPrincipalAmount>165000</OriginalPrincipalAmount>
        <BalanceDue>55508</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>0</ApprovedByBoard>
        <WrittenAgreement>1</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>DR BERNARD LANDER</NamePerson>
        <PurposeOfLoan>TO PURCHASE A RESIDENCE</PurposeOfLoan>
        <LoanFromOrganization>X</LoanFromOrganization>
        <OriginalPrincipalAmount>280000</OriginalPrincipalAmount>
        <BalanceDue>230377</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>0</ApprovedByBoard>
        <WrittenAgreement>1</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>LAWRENCE RAFUL</NamePerson>
        <PurposeOfLoan>FINANCING FOR PURCHASE OF HOME</PurposeOfLoan>
        <LoanFromOrganization>X</LoanFromOrganization>
        <OriginalPrincipalAmount>200000</OriginalPrincipalAmount>
        <BalanceDue>200000</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>0</ApprovedByBoard>
        <WrittenAgreement>1</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>485885</TotalBalanceDue>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>FRANKLYN SNITOW</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>SECRETARY OF TOURO COLLEGE &amp; PARTNER OF SNITOW KANFER HOLTZER &amp; MILLUS LLP</Relationship>
        <AmountOfTransaction>359662</AmountOfTransaction>
        <DescriptionOfTransaction>LEGAL FEES PAID TO SNITOW KANFER HOLTZER &amp; MILLUS LLP, AN OUTSIDE GENERAL COUNSEL, WHERE FRANKLYN SNITOW IS A PARTNER</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>MARTIN OLINER ESQ</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>TRUSTEE OF TOURO COLLEGE &amp; THE PRESIDENT OF 878 EDUCATION LLC</Relationship>
        <AmountOfTransaction>655203</AmountOfTransaction>
        <DescriptionOfTransaction>RENT EXPENSE PAID TO 878 EDUCATION LLC, AN OUTSIDE ENTITY, WHERE MARTIN OLINER IS THE PRESIDENT.</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <BooksAndPublications>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NoncashContribsRptdF990>135</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>SELLING PRICE</MethodOfDeterminingRevenues>
      </BooksAndPublications>
      <ClothingAndHouseholdGoods>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NoncashContribsRptdF990>2560</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>SELLING PRICE</MethodOfDeterminingRevenues>
      </ClothingAndHouseholdGoods>
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>5038400</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FAIR MARKET VALUE</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <Collectibles>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>8</NumberOfContributions>
        <NoncashContribsRptdF990>785</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>SELLING PRICE</MethodOfDeterminingRevenues>
      </Collectibles>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>EVENT TICKETS</Description>
        <NumberOfContributions>42</NumberOfContributions>
        <NoncashContribsRptdF990>7755</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>SELLING PRICE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>HOTEL- FOOD/RESTAURANTS</Description>
        <NumberOfContributions>45</NumberOfContributions>
        <NoncashContribsRptdF990>10040</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>SELLING PRICE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>EDUCATIONAL SERVICES/MATERIAL</Description>
        <NumberOfContributions>25</NumberOfContributions>
        <NoncashContribsRptdF990>7380</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>SELLING PRICE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>BEAUTY SUPPLIES</Description>
        <NumberOfContributions>9</NumberOfContributions>
        <NoncashContribsRptdF990>580</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>SELLING PRICE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>0</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>0</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 2</Identifier>
        <Explanation>JAY SEXTER AND EVA SPINELLI - HUSBAND AND WIFE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>CONTROLLER, AUDITORS, OFFICERS AND THE BOARD OF THE ORGANIZATION REVIEW FORM 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ANNUAL BOARD QUESTIONNAIRE, THAT REQUIRES DISCLOSURE OF CONFLICT OF INTEREST AND OTHER DETAILS, IS CIRCULATED TO ALL OF THE BOARD MEMBERS AND IS REVIEWED BY IN-HOUSE COUNSEL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE BOARD CONSIDERS COMPENSATION TRENDS IN THE INDUSTRY, QUALIFICATION AND OTHER MERITS OF THE CANDIDATE IN DECIDING COMPENSATION AND OTHER EMPLOYEE BENEFITS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE FORM 990 AND RELATED INFORMATION IS MADE AVAILABLE TO THE PUBLIC, HOWEVER, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE PUBLIC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS FOR RELATED ORGANIZATION:</Identifier>
        <ReturnReference>FORM 990, PART VII, SECTION A, LINE 1A, COLUMN B:</ReturnReference>
        <Explanation>RABBI DANIEL LANDER WORKED FOR 8 HOURS AT TOURO COLLEGE AND 27 HOURS AT RELATED ENTITY (YESHIVAS OHR HACHAIM). MENACHEM GENACK WORKED 35 HOURS AT YESHIVAS OHR HACHAIM. MOST OF THE OTHER OFFICERS WORKED FOR 35 HOURS AT TOURO COLLEGE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED GAINS ON INVESTMENTS: 799,846. CHANGE IN FAIR VALUE OF INTEREST RATE SWAPS 3,508,400. TOTAL TO FORM 990, PART XI, LINE 5: 4,308,246.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FINANCIAL STATEMENTS AND REPORTING:</Identifier>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>THERE IS NO CHANGE IN OVERSIGHT PROCESS AND SELECTION PROCESS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>WARWICK ACADEMIC ASSOCIATES LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O TOURO COLLEGE 27 WEST 23RD STRE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>204236301</EIN>
        <PrimaryActivities>HOLDING COMPANY REAL ESTATE</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <TotalIncome>0</TotalIncome>
        <EOYAssets>0</EOYAssets>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CENTER FOR HEALTH OUTCOMES RESEARCH AND EVIDENCE BASED MEDICINE LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O TOURO COLLEGE 27 WEST 23RD STRE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <PrimaryActivities>RESEARCH CENTER</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <TotalIncome>1196127</TotalIncome>
        <EOYAssets>499388</EOYAssets>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOURO UNIVERSITY- NEVADA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MR MELVIN NESS 27 WEST 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>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOURO UNIVERSITY COLLEGE OF MEDICINEINC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MR MELVIN NESS 27 WEST 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>680646771</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>NJ</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>YESHIVAS OHR HACHAIM</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MR MELVIN NESS 27 WEST 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>112808947</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RABBI DOV REVEL YESHIVA OF FOREST HILLS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MR MELVIN NESS 27 WEST 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>111681674</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOURO UNIVERSITY - CALIFORNIA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MR MELVIN NESS 27 WEST 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>133838740</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOURO COLLEGE FOUNDATION FOR JEWISH STUDIES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MR MELVIN NESS 27 WEST 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>133639225</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOURO LAW CENTER DEVELOPMENT FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MR MELVIN NESS 27 WEST 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>133922718</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11A, I</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>NYMC LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O MR MELVIN NESS 27 WEST 23RD ST</AddressLine1>
          <City>NEW YORK</City>
          <State>MN</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>271481147</EIN>
        <PrimaryActivities>TO ASSIST TOURO COLLEGE IN THE PURCHASE OF NYMC</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>TOURO COLLEGE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>NEW YORK MEDICAL COLLEGE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>40 SUNSHINE COTTAGE ROAD</AddressLine1>
          <City>VALHALLA</City>
          <State>NY</State>
          <ZIPCode>10595</ZIPCode>
        </AddressUS>
        <EIN>131099420</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NYMC LLC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>THE PARTNER FOR A HEALTHY POPULATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O NYMC 40 SUNSHINE COTTAGE ROAD</AddressLine1>
          <City>VALHALLA</City>
          <State>NY</State>
          <ZIPCode>10595</ZIPCode>
        </AddressUS>
        <EIN>134038993</EIN>
        <PrimaryActivities>HEALTH RELATED STUDIES AND EDUCATION</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NEW YORK MEDICAL COLLEGE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>TOURO SPEECH &amp; REHAB</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>C/O TOURO COLLEGE 27 WEST 23RD STRE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>134180235</EIN>
        <PrimaryActivity>INACTIVE</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NOT APPLICABLE</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>TOURO FOUNDATION CORPORATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>C/O TOURO COLLEGE 27 WEST 23RD STRE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>134014618</EIN>
        <PrimaryActivity>INACTIVE</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NOT APPLICABLE</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>TOURO UNIVERSITY FOUNDATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>C/O TOURO COLLEGE 27 WEST 23RD STRE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10010</ZIPCode>
        </AddressUS>
        <EIN>943318585</EIN>
        <PrimaryActivity>INACTIVE</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NOT APPLICABLE</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>1</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>1</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY - NEVADA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>33878338</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY - NEVADA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>35665000</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY - CALIFORNIA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>35665000</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY - CALIFORNIA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>127000</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY COLLEGE OF MEDICINE INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>35665000</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY - NEVADA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>3851177</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY COLLEGE OF MEDICINE INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>24256449</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>YESHIVAS OHR HACHAIM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>35665000</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>RABBI DOV REVEL YESHIVA OF FOREST HILLS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>35665000</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>YESHIVAS OHR HACHAIM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>9770511</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>RABBI DOV REVEL YESHIVA OF FOREST HILLS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>1719411</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>RABBI DOV REVEL YESHIVA OF FOREST HILLS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>225102</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO LAW CENTER DEVELOPMENT FOUNDATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>500000</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>YESHIVAS OHR HACHAIM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>1000000</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>YESHIVAS OHR HACHAIM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>7000000</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO LAW CENTER DEVELOPMENT FOUNDATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>352777</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NYMC LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>6000000</AmountInvolved>
        <MethodOfAmtDetermination>FACE VALUE OF PROMISSORY NOTE</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NYMC LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>54080719</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY - CALIFORNIA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>5182784</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>