﻿<?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>2012-05-15T08:12:59-05:00</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>200363127</EIN>
      <Name>
        <BusinessNameLine1>TOURO UNIVERSITY CO MR MELVIN NESS</BusinessNameLine1>
      </Name>
      <NameControl>TOUR</NameControl>
      <Phone>2124630400</Phone>
      <USAddress>
        <AddressLine1>27 WEST 23RD ST</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10010</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MELVIN NESS</Name>
      <Title>TREASURER</Title>
      <Phone>2124630400</Phone>
      <DateSigned>2012-05-11</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="11">
    <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>37195860</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.TUN.TOURO.EDU</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2003</YearFormation>
      <StateLegalDomicile>NV</StateLegalDomicile>
      <ActivityOrMissionDescription>TOURO UNIVERSITY'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER EDUCATION WHICH OFFERS A FOUR YEAR PROGRAM LEADING TO A DEGREE OF DOCTOR OF OSTEOPATHIC MEDICINE AND PROGRAMS LEADING TO BACHELORS AND MASTERS DEGREES IN PHYSICIAN ASSISTANT, NURSING, OCCUPATIONAL THERAPY AND EDUCATION.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>12</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>400</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>441586</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>363376</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>31014188</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>34640388</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>9893</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>12488</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>1617784</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>2179608</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>33083451</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>37195860</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>18500</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>18500</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>15058323</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>17085522</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>202641</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>10497156</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>13225344</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>25573979</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>30329366</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>7509472</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>6866494</RevenuesLessExpensesCY>
      <TotalAssetsBOY>67808974</TotalAssetsBOY>
      <TotalAssetsEOY>75841206</TotalAssetsEOY>
      <TotalLiabilitiesBOY>50794280</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>51960018</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>17014694</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>23881188</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>TOURO UNIVERSITY'S PRIMARY PURPOSE IS TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER EDUCATION WHICH OFFERS A FOUR YEAR PROGRAM LEADING TO A DEGREE OF DOCTOR OF OSTEOPATHIC MEDICINE AND PROGRAMS LEADING TO BACHELORS AND MASTERS DEGREES IN PHYSICIAN ASSISTANT, NURSING, OCCUPATIONAL THERAPY AND EDUCATION.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>27488526</Expense>
      <Grants>18500</Grants>
      <Revenue>34640388</Revenue>
      <Description>THE UNIVERSITY PROVIDED EDUCATION TO APPROXIMATELY 1400 UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS DURING THE FISCAL YEAR IN VARIOUS FIELDS OF STUDIES.</Description>
      <TotalProgramServiceExpense>27488526</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">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1039900001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1039900001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1039900001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1039900001">1</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1039900001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1039900001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1039900001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1039900001">1</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc1040400001">1</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc1041900001">0</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc1042400001">1</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="RetDoc1053100001">1</TaxExemptBonds>
      <InvestTaxExemptBonds>0</InvestTaxExemptBonds>
      <EscrowAccount>0</EscrowAccount>
      <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</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>232</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>400</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>12</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>1</MembersOrStockholders>
      <ElectionOfBoardMembers>1</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>
        <NamePerson>STUART LIPPMAN CONTROLLER - TOURO</NamePerson>
        <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>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>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>RABBI DANIEL LANDER</NamePerson>
        <Title>TRUSTEE &amp; VICE PRESIDENT</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>178378</ReportableCompFromRelatedOrgs>
        <OtherCompensation>89128</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>ALAN KADISH</NamePerson>
        <Title>TRUSTEE &amp; PRESIDENT</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>496019</ReportableCompFromRelatedOrgs>
        <OtherCompensation>88196</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MELVIN NESS</NamePerson>
        <Title>SENIOR VP &amp; TREASURER</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>254343</ReportableCompFromRelatedOrgs>
        <OtherCompensation>22048</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN SCHOOR</NamePerson>
        <Title>SENIOR VP &amp; SECRETARY</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>201988</ReportableCompFromRelatedOrgs>
        <OtherCompensation>32844</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL HARTER</NamePerson>
        <Title>SENIOR PROVOST &amp; CEO</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>303048</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>2166</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FRANKLYN SNITOW</NamePerson>
        <Title>ASSISTANT SECRETARY</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANDREW EISEN</NamePerson>
        <Title>ASSOCIATE PROFESSOR, CLINICAL ED</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>191160</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10510</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAUL RENNIE</NamePerson>
        <Title>ASSOCIATE PROFESSOR, OMM</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>184519</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>6844</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANDREW SCHALLER</NamePerson>
        <Title>VICE DEAN, COM</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>191165</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>8496</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MITCHEL FORMAN</NamePerson>
        <Title>DEAN, COM</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>315675</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10921</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>UPINDER SINGH</NamePerson>
        <Title>PROFESSOR</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>183137</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>6985</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BERNARD LANDER</NamePerson>
        <Title>FORMER PRESIDENT &amp; TRUSTEE- DECEA</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Former>X</Former>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>110501</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10726</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>1368704</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>1306796</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>289451</TotalOtherCompensation>
      <NumberIndividualsGT100K>33</NumberIndividualsGT100K>
      <FormersListed>1</FormersListed>
      <TotalCompGT150K>1</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>JANIKING OF LAS VEGAS</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO 51013</AddressLine1>
            <City>LOS ANGELES</City>
            <State>CA</State>
            <ZIPCode>90074</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CUSTODIAL SERVICES</DescriptionOfServices>
        <Compensation>212549</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>ALLSCRIPTS</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>24630 NETWORK PL</AddressLine1>
            <City>CHICAGO</City>
            <State>IL</State>
            <ZIPCode>60673</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONSULTANT</DescriptionOfServices>
        <Compensation>111788</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>3</NumberOfContractorsGT100K>
      <GovernmentGrants>247580</GovernmentGrants>
      <AllOtherContributions>115796</AllOtherContributions>
      <TotalContributions>363376</TotalContributions>
      <ProgramServiceRevenue>
        <Description>STUDENT TUITION / FEES</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>34640388</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>34640388</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>34640388</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>12488</TotalRevenueColumn>
        <ExclusionAmount>12488</ExclusionAmount>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>RENTAL INCOME</Description>
        <BusinessCode>532000</BusinessCode>
        <TotalRevenueColumn>866658</TotalRevenueColumn>
        <ExclusionAmount>866658</ExclusionAmount>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>CLINIC INCOME</Description>
        <BusinessCode>621400</BusinessCode>
        <TotalRevenueColumn>795351</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>795351</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>MISCELLANEOUS INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>517599</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>22970</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>494629</ExclusionAmount>
      </OtherRevenueMisc>
      <TotalOtherRevenue>2179608</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>37195860</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>35458709</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>1373775</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>18500</Total>
        <ProgramServices>18500</ProgramServices>
      </GrantsToDomesticOrgs>
      <CompCurrentOfficersDirectors>
        <Total>305214</Total>
        <ProgramServices>273415</ProgramServices>
        <ManagementAndGeneral>29478</ManagementAndGeneral>
        <Fundraising>2321</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>14740667</Total>
        <ProgramServices>13204895</ProgramServices>
        <ManagementAndGeneral>1423663</ManagementAndGeneral>
        <Fundraising>112109</Fundraising>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>1031343</Total>
        <ProgramServices>923891</ProgramServices>
        <ManagementAndGeneral>99608</ManagementAndGeneral>
        <Fundraising>7844</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>1008298</Total>
        <ProgramServices>903247</ProgramServices>
        <ManagementAndGeneral>97382</ManagementAndGeneral>
        <Fundraising>7669</Fundraising>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>42274</Total>
        <ProgramServices>37870</ProgramServices>
        <ManagementAndGeneral>4083</ManagementAndGeneral>
        <Fundraising>321</Fundraising>
      </FeesForServicesLegal>
      <FeesForServicesLobbying>
        <Total>30000</Total>
        <ProgramServices>26874</ProgramServices>
        <ManagementAndGeneral>2897</ManagementAndGeneral>
        <Fundraising>229</Fundraising>
      </FeesForServicesLobbying>
      <FeesForServicesOther>
        <Total>404698</Total>
        <ProgramServices>362534</ProgramServices>
        <ManagementAndGeneral>39086</ManagementAndGeneral>
        <Fundraising>3078</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>252581</Total>
        <ProgramServices>226266</ProgramServices>
        <ManagementAndGeneral>24394</ManagementAndGeneral>
        <Fundraising>1921</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>1209298</Total>
        <ProgramServices>1089956</ProgramServices>
        <ManagementAndGeneral>110680</ManagementAndGeneral>
        <Fundraising>8662</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>407789</Total>
        <ProgramServices>365303</ProgramServices>
        <ManagementAndGeneral>39385</ManagementAndGeneral>
        <Fundraising>3101</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>2924918</Total>
        <ProgramServices>2620182</ProgramServices>
        <ManagementAndGeneral>282491</ManagementAndGeneral>
        <Fundraising>22245</Fundraising>
      </Occupancy>
      <Travel>
        <Total>302761</Total>
        <ProgramServices>271217</ProgramServices>
        <ManagementAndGeneral>29241</ManagementAndGeneral>
        <Fundraising>2303</Fundraising>
      </Travel>
      <ConferencesMeetings>
        <Total>87268</Total>
        <ProgramServices>78176</ProgramServices>
        <ManagementAndGeneral>8428</ManagementAndGeneral>
        <Fundraising>664</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>64193</Total>
        <ManagementAndGeneral>64193</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>1305294</Total>
        <ProgramServices>1169301</ProgramServices>
        <ManagementAndGeneral>126066</ManagementAndGeneral>
        <Fundraising>9927</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>109845</Total>
        <ProgramServices>98401</ProgramServices>
        <ManagementAndGeneral>10609</ManagementAndGeneral>
        <Fundraising>835</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>OTHER COSTS</Description>
        <Total>2366036</Total>
        <ProgramServices>2119528</ProgramServices>
        <ManagementAndGeneral>228513</ManagementAndGeneral>
        <Fundraising>17995</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>STUDENT ACTIVITIES</Description>
        <Total>1374111</Total>
        <ProgramServices>1374111</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PROGRAMS</Description>
        <Total>1257813</Total>
        <ProgramServices>1257813</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BOOKSTORE</Description>
        <Total>442278</Total>
        <ProgramServices>442278</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>RECRUITMENT</Description>
        <Total>298120</Total>
        <ProgramServices>298120</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>346067</Total>
        <ProgramServices>326648</ProgramServices>
        <ManagementAndGeneral>18002</ManagementAndGeneral>
        <Fundraising>1417</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>30329366</Total>
        <ProgramServices>27488526</ProgramServices>
        <ManagementAndGeneral>2638199</ManagementAndGeneral>
        <Fundraising>202641</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>2232445</BOY>
        <EOY>4440695</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>2408345</BOY>
        <EOY>3131479</EOY>
      </AccountsReceivable>
      <OtherNotesLoansReceivableNet>
        <BOY>37544</BOY>
        <EOY>4470498</EOY>
      </OtherNotesLoansReceivableNet>
      <PrepaidExpensesDeferredCharges>
        <BOY>840247</BOY>
        <EOY>867668</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>46030229</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>6985086</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>39847775</BOY>
        <EOY>39045143</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>22681</BOY>
        <EOY>22664</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>22419937</BOY>
        <EOY>23863059</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>67808974</BOY>
        <EOY>75841206</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>7616519</BOY>
        <EOY>7660153</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>7149889</BOY>
        <EOY>7221207</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>23038121</BOY>
        <EOY>22676395</EOY>
      </TaxExemptBondLiabilities>
      <MortNotesPyblSecuredInvestProp>
        <BOY>12989751</BOY>
        <EOY>12402263</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>0</BOY>
        <EOY>2000000</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>50794280</BOY>
        <EOY>51960018</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>16918060</BOY>
        <EOY>23675188</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>96634</BOY>
        <EOY>206000</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>17014694</BOY>
        <EOY>23881188</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>67808974</BOY>
        <EOY>75841206</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>6866494</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementBoth>X</FinancialStatementBoth>
      <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>30000</DirectContactLegislatorsAmount>
      <RalliesDemonstrations>0</RalliesDemonstrations>
      <OtherActivities>1</OtherActivities>
      <TotalLobbyingExpendituresIIB>30000</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>0</NotDescribedIn501c3>
      <Form990ScheduleCPartIV>
        <Identifier>EXPLANATION OF OTHER LOBBYING ACTIVITIES:</Identifier>
        <ReturnReference>PART II-B, LINE 1I:</ReturnReference>
        <Explanation>THE UNIVERSITY HIRED LOBBYISTS TO ASSIST IN OBTAINING APPROVAL FROM FEDERAL AND STATE AGENCIES TO ENHANCE THE FACILITIES AND PROGRAMS OF THE UNIVERSITY. THE UNIVERSITY OR ITS REPRESENTATIVES MAY MEET WITH LEGISLATORS TO DISCUSS CERTAIN GRANTS.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1039900001">
      <ArtPublicExhibitionAmts>
        <AssetsInPartX>22000</AssetsInPartX>
      </ArtPublicExhibitionAmts>
      <CollectUsedForPublicExhibition>X</CollectUsedForPublicExhibition>
      <CollectUsedForPreservation>X</CollectUsedForPreservation>
      <SolicitedAssetsForSale>0</SolicitedAssetsForSale>
      <Land>
        <OtherCostOrOtherBasis>7731137</OtherCostOrOtherBasis>
        <BookValue>7731137</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>34815888</OtherCostOrOtherBasis>
        <Depreciation>4744460</Depreciation>
        <BookValue>30071428</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>2753794</OtherCostOrOtherBasis>
        <Depreciation>1665309</Depreciation>
        <BookValue>1088485</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>729410</OtherCostOrOtherBasis>
        <Depreciation>575317</Depreciation>
        <BookValue>154093</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>39045143</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>SECURITY DEPOSIT</Description>
        <BookValue>5215</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>OTHER ASSETS- ART WORK INVENTORY</Description>
        <BookValue>22000</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>DUE FROM AFFILIATES</Description>
        <BookValue>23525584</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>INVENTORY- STUDENTS COMPUTERS</Description>
        <BookValue>310260</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>23863059</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>SETTLEMENT PAYABLE</Description>
        <Amount>2000000</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>2000000</TotalOfAmounts>
      <TotalRevenue>37195860</TotalRevenue>
      <TotalExpenses>30329366</TotalExpenses>
      <ExcessOrDeficitForYear>6866494</ExcessOrDeficitForYear>
      <TotalAdjustments>0</TotalAdjustments>
      <ExcessOrDeficitPerFS>6866494</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>37195860</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>37195860</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>37195860</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>30329366</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>30329366</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>30329366</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <ReturnReference>PART III, LINE 4:</ReturnReference>
        <Explanation>ARTWORK IS USED TO BEAUTIFY THE FACILITIES TO ENHANCE STUDENT AND FACULTY ACCEPTANCE OF THEIR SURROUNDINGS. THE VALUE OF THE COLLECTION IS $22,000.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Explanation>PART X, LINE 2- ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS. THE UNIVERSITY BELIEVES THAT IT HAS THE APPROPRIATE SUPPORT FOR TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</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 UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 6</ReturnReference>
        <Explanation>STUDENTS ATTENDING THE UNIVERSITY MAY BE ELIGIBLE FOR FEDERAL FINANCIAL AID INCLUDING STUDENT LOANS. ADDITIONALLY, THE UNIVERSITY RECEIVED GRANTS FROM THE GOVERNMENT FOR RESEARCH AND FACILITY IMPROVEMENTS.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>CONGREGATION SHAAREI TEFILLA</BusinessNameLine1>
        </RecipientNameBusiness>
        <EINOfRecipient>880173548</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>18500</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT LOCAL SYNAGOGUE THAT PROVIDES RELIGIOUS SUPPORT FOR THE COLLEGE CAMPUS IN NEVADA.</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>1</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIV>
        <Identifier>OTHER INFORMATION:</Identifier>
        <ReturnReference>PART IV:</ReturnReference>
        <Explanation>PERIODIC SITE VISITS TO ENTITY.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <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>89128</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>267506</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ALAN KADISH</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>496019</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>88196</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>584215</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MELVIN NESS</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>254343</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>22048</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>276391</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ALAN SCHOOR</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>201988</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>32844</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>234832</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MICHAEL HARTER</NamePerson>
        <BaseCompensationFilingOrg>303048</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>2166</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>305214</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ANDREW EISEN</NamePerson>
        <BaseCompensationFilingOrg>191160</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>10510</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>201670</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>PAUL RENNIE</NamePerson>
        <BaseCompensationFilingOrg>184519</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>6844</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>191363</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ANDREW SCHALLER</NamePerson>
        <BaseCompensationFilingOrg>191165</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>8496</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>199661</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MITCHEL FORMAN</NamePerson>
        <BaseCompensationFilingOrg>315675</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>10921</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>326596</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>UPINDER SINGH</NamePerson>
        <BaseCompensationFilingOrg>183137</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>6985</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>190122</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>BERNARD LANDER</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>110501</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>10726</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>121227</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>CITY OF HENDERSON NEVADA PUBLIC IMPROVEMENT TRUST</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>886044935</IssuerEIN>
        <DateIssued>2008-12-18</DateIssued>
        <IssuePrice>23500000</IssuePrice>
        <DescriptionOfPurpose>PROCEEDS WERE USED TO REPAY LOAN OBLIGATIONS FOR THE PURCHASE OF FACILITIES.</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
        <PoolFinancing>0</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>23500000</TotalProceeds>
        <IssuanceCostsFromProceeds>427453</IssuanceCostsFromProceeds>
        <CapitalExpenditures>23500000</CapitalExpenditures>
        <YearOfSubstCompletion>2006</YearOfSubstCompletion>
        <CurrentRefunding>0</CurrentRefunding>
        <AdvanceRefunding>0</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>0</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>0</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>0</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>0</GrossProceedsInvested>
        <ExceptionToRebate>0</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>CONTROLLER, AUDITORS, OFFICERS AND THE BOARD OF THE ORGANIZATION REVIEW 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 AND OFFICERS CONSIDER COMPENSATION TRENDS IN THE INDUSTRY, QUALIFICATION AND OTHER MERITS OF THE CANDIDATES 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 ARE 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 1A, COLUMNB:</ReturnReference>
        <Explanation>RABBI DANIEL LANDER WORKED 8 HOURS AT A RELATED ENTITY (TOURO COLLEGE) AND 27 HOURS AT ANOTHER RELATED ENTITY (YESHIVAS OHR HACHAIM). MENACHEM GENACK WORKED FOR 35 HOURS AT YESHIVAS OHR HACHAIM. MOST OF THE OTHER OFFICERS WORKED 35 HOURS AT A RELATED ENTITY (TOURO COLLEGE).</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 DURING THE TAX YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TOURO COLLEGE</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>132676570</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 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 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>NYMC LLC</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>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>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </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>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </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>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>1</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO COLLEGE</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>35665000</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO COLLEGE</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>3851177</AmountInvolved>
        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO COLLEGE</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>33878338</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TOURO UNIVERSITY CALIFORNIA</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>33878338</AmountInvolved>
        <MethodOfAmtDetermination>PRINCIPAL REMAINING ON BONDS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>