NATIONAL UNIVERSITY FOUNDATION: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL UNIVERSITY FOUNDATION (EIN 20-1269904)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-12
- IRS object ID
- 201141329349302449
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-12T18:43:16-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JGD & ASSOCIATES LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5355 MIRA SORRENTO PLACE SUITE 700 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 921213825 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201269904 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SYSTEM MANAGEMENT GROUP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SYST | NameControl |
| Phone | 8586428100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 NORTH TORREY PINES ROAD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD CARTER | Name |
| Title | Executive VP of Admin and Business | Title |
| Phone | 8586428100 | Phone |
| Date Signed | 2011-05-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DANIEL P SCHREIBER | Name |
| Phone | 8585871000 | Phone |
| Date Prepared | 2011-05-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RICHARD CARTER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 N TORREY PINES RD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3727355 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NUSYSTEM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2005 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATION'S AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS"). | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 4 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 16250477 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3727355 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 16250477 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3727355 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3552924 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1605532 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 12697553 | OtherExpensePriorYear |
| Other Expenses Current Year | 2121823 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 16250477 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3727355 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 0 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 0 | RevenuesLessExpensesCY |
| Total Assets BOY | 5000 | TotalAssetsBOY |
| Total Assets EOY | 5000 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5000 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5000 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATION'S AFFILIATED INSTITUTIONS: THE NATIONAL UNIVERSITY SYSTEM ("NUS"). | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3727355 | Expense |
| Revenue | 3727355 | Revenue |
| Description | PROVIDE SUPPORT AND SERVICES TO THE ORGANIZATIONS IN THE NATIONAL UNIVERSITY SYSTEM ("NUS"). | Description |
| Total Program Service Expense | 3727355 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 0 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 4 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 22 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHELLE BELLO Associate VP Finance | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8586428636 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11355 NORTH TORREY PINES ROAD | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 920371011 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| CARLOS RODRIGUEZ | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| CHERYL KENDRICK | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| DR ALEXANDER SHIKHMAN | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| DR DONALD KRIPKE | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| DR LEE Rice | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| FELIPE BECERRA | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| GERALD CZARNECKI | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| HERB MEISTRICH | ||||||
| VICE CHAIR, TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| JACQUELINE TOWNSEND KONSTANTUROS | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| JAY STONE | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| JEAN LEONARD | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| JEANNE CONNELLY | ||||||
| CHAIR, TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| Dr JERRY LEE ii see sch o | ||||||
| CHANCELLOR, TRUSTEE | 12.00 | X | 293175 | 0 | 62526 | X |
| JOHN BUCHER | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| JUDITH SWEET | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| KATE GRACE | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| MICHAEL R MCGILL | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| RICHARD CHISHOLM | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| RUTHANN HEINRICH | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| STACY ALLISON | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| THOMAS TOPUZES | ||||||
| BOARD SECRETARY, TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| W H KNIGHT JR | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| BETH SCHECHTER | ||||||
| ASSOC. VICE CHANCELLOR | 40.00 | 100339 | 0 | 0 | X | |
| KENDRA LOSEE | ||||||
| ASSOC. VICE CHANCELLOR | 40.00 | 110911 | 0 | 0 | X | |
| NANCY ROHLAND | ||||||
| VICE CHANCELLOR | 40.00 | 135775 | 0 | 7127 | X | |
| PATRICIA POTTER | ||||||
| PRESIDENT | 0.30 | 0 | 0 | 0 | X | |
| RICHARD E CARTER | ||||||
| Executive VP of Admin and | 0.30 | 0 | 0 | 0 | X | |
| VIRGINIA BENEKE | ||||||
| VICE CHANCELLOR, SYS. OPS. | 60.00 | 211906 | 0 | 4239 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 852106 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 73892 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PAYMENT FOR SUPPORT AN | Description |
| Business Code | 561000 | BusinessCode |
| Total Revenue Column | 3727355 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3727355 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3727355 | TotalProgramServiceRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3727355 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3727355 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 914632 | Total |
| Program Services | 914632 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 690900 | Total |
| Program Services | 690900 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 708855 | Total |
| Program Services | 708855 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 239673 | Total |
| Program Services | 239673 | ProgramServices |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| MISCELLANEOUS EXPENSES | 1161255 | 1161255 |
| DATA NETWORKING | 12040 | 12040 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3727355 | Total |
| Program Services | 3727355 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
| EOY | 5000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
| EOY | 5000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
| EOY | 5000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
| EOY | 5000 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
| EOY | 5000 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Written IRS Determination | X | WrittenIRSDetermination |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (6 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | Supported Organization NotifiedSupportedOrganizationNotified | Organized In USOrganizedInUS | AmountAmount |
|---|---|---|---|---|---|
| NATIONAL POLYTECHNIC COLLEGE OF SCIENCE | |||||
| 330681027 | BOX 2 | 1 | 1 | 1 | $80,356 |
| NATIONAL UNIVERSITY | |||||
| 237172306 | BOX 2 | 1 | 1 | 1 | $3,369,291 |
| JOHN F KENNEDY UNIVERSITY | |||||
| 941610694 | BOX 2 | 0 | 1 | 1 | $0 |
| NATIONAL UNIVERSITY ACADEMY | |||||
| 352358696 | BOX 2 | 0 | 1 | 1 | $110,144 |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | |||||
| 562438569 | BOX 9 | 0 | 1 | 1 | $25,909 |
| WESTMED COLLEGE | |||||
| 550808619 | BOX 2 | 0 | 1 | 1 | $141,654 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 6 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 3727354 | SumOfAmounts |
| General Explanation | Schedule A, Part IV, Supplemental Information: SOME MEMBERS OF THE NATIONAL UNIVERSITY SYSTEM, INCLUDING NATIONAL UNIVERSITY AND NATIONAL POLYTECHNIC COLLEGE OF SCIENCE (UNDER ITS FORMER NAME COLLEGE OF OCEANEERING) ARE LISTED IN THE ARTICLES OF INCORPORATION OF SYSTEM MANAGEMENT GROUP AS SUPPORTED ORGANIZATIONS. THE OTHER MEMBERS OF THE NATIONAL UNIVERSITY SYSTEM THAT ARE SUPPORTED ORGANIZATIONS ARE DESCRIBED BY CLASS, WITH REFERENCE TO THEIR EDUCATIONAL MISSION, THEIR AFFILIATION WITH THE NATIONAL UNIVERSITY SYSTEM, AND 501(C)(3) STATUS. AS NOTED IN LINE 11A, SYSTEM MANAGEMENT GROUP IS A TYPE I SUPPORTING ORGANIZATION THAT IS OPERATED, SUPERVISED, OR CONTROLLED BY THE SUPPORTED ORGANIZATIONS. | GeneralExplanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 1 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 1 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr JERRY LEE (ii) see sch o | |||||||||||||
| 120000 | 0 | 75000 | 0 | 98175 | 0 | 50926 | 0 | 11600 | 0 | 355701 | 0 | 0 | 0 |
| VIRGINIA BENEKE | |||||||||||||
| 211906 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4239 | 0 | 216145 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Part I, Line 1a | UNDER DR. LEE'S EMPLOYMENT CONTRACT, HE IS PROVIDED THE CHANCELLOR'S RESIDENCE, WHERE HE CAN HOST RECEPTIONS AND CONDUCT OTHER BUSINESS. DR. LEE IS A PART-OWNER OF THE RESIDENCE. CERTAIN EXPENSES ARE PRORATED BETWEEN THE OWNERS. UNDER DR. LEE'S EMPLOYMENT CONTRACT, HE HAS THE USE OF A MEMBERSHIP AT A COUNTRY CLUB, THOUGH HE PAYS FOR MEALS AND INCIDENTAL EXPENSES. |
| Part I, Line 4a | BOTH DR. JERRY LEE AND RICHARD CARTER PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING FISCAL YEAR ENDING JUNE 30, 2010; HOWEVER, THEY DID NOT RECEIVE ANY PLAN DISTRIBUTIONS. |
| Part I, Line 5 | DR. LEE IS ELIGIBLE EACH YEAR, BASED ON PERFORMANCE METRICS THAT INCLUDE NEW REVENUES, INCREASE IN GROSS REVENUES, AND CHANGES IN THE EXPENSE/REVENUE RATIO OF NATIONAL UNIVERSITY, AND OTHER MEMBERS OF THE NATIONAL UNIVERSITY SYSTEM ("NUS"), FOR AN ANNUAL INCENTIVE AWARD THAT IS CONTRIBUTED TO A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. OTHER AWARD METRICS INCLUDE STUDENT ENROLLMENTS, ENDOWMENTS, AND FACILITIES DEVELOPMENT/UTILIZATION. THE DOLLAR AMOUNT OF THE AWARD DEPENDS ON WHETHER EACH METRIC REACHES A THRESHOLD LEVEL, A TARGET LEVEL, OR A MAXIMUM LEVEL. THE AWARD IS NOT COMPUTED AS A PERCENTAGE OF REVENUE. THE PERFORMANCE METRICS, AWARD LEVELS, AND THE MAXIMUM DOLLAR AMOUNTS ARE SET ANNUALLY IN ADVANCE BY THE BOARD OF TRUSTEES OR ITS DELEGATED COMMITTEE. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | THE DRAFT FORM 990 WAS DISTRIBUTED TO SENIOR MANAGEMENT. THE FINAL VERSION OF FORM 990 WAS DISTRIBUTED TO THE EXECUTIVE COMMITTEE ON A PASSWORD-PROTECTED WEBSITE, LINKED TO AN E-MAIL SENT TO THE TRUSTEES. | |
| Form 990, Part VI, Section B, line 12c | THE BOARD OF TRUSTEES HAS PERIODICALLY REVIEWED AND APPROVED (BY A MAJORITY OF DISINTERESTED TRUSTEES) THE BUSINESS TRANSACTIONS WITH TRUSTEES OR THEIR AFFILIATED PROFESSIONAL SERVICE FIRMS. SUCH REVIEWS INCLUDE CONSIDERATION OF DATA ON COMPARABLE SERVICE PROVIDERS. THE INTERESTED TRUSTEES WERE EXCUSED FROM BOARD SESSIONS DURING WHICH THOSE BUSINESS TRANSACTIONS WERE DISCUSSED, AND ABSTAINED FROM VOTING ON SUCH TRANSACTIONS. THE MOST RECENT SUCH REVIEW OCCURRED DURING FISCAL YEAR 2010 - 11. THE CONFLICT OF INTEREST POLICY WAS REVIEWED AND UPDATED BY THE BOARD IN OCTOBER, 2009. QUESTIONNAIRES HAVE BEEN DISTRIBUTED. COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY WAS REVIEWED BY THE BOARD AT THE FEBRUARY, 2011 MEETING. | |
| Form 990, Part VI, Section B, line 15 | COMPENSATION OF THE CHANCELLOR OF THE organization IS REVIEWED BY THE BOARD AT THE TIME OF HIRING AND AS NECESSARY THEREAFTER. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED OR REVIEWED BY THE CHANCELLOR. IN BOTH CASES, COMPENSATION IS DETERMINED WITH REGARD TO COMPENSATION PAID TO SENIOR EXECUTIVES OF COMPARABLE NON-PROFIT AND PROPRIETARY INSTITUTIONS IN EDUCATION AND OTHER FIELDS. | |
| Form 990, Part VI, Section C, line 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 2C: | THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. DURING THE FISCAL YEAR 2009 - 2010, THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS. | |
| FORM 990, PART XI, LINE 2C: | THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. DURING THE FISCAL YEAR 2009-2010, THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS. | |
| FORM 990, Schedule A LINE 11h: Supported Organizations: JOHN F. KENNEDY UNIVERSITY RECEIVED ADMINISTRATIVE AND NON-FINANCIAL SUPPORT. (ii) 94-1610694; (iii) BOX 2; (iv) NO; (v) YES; (vi) YES; (vii) $0. | ||
| FORM 990, PART VII, COMPENSATION | AS CHANCELLOR OF THE NATIONAL UNIVERSITY SYSTEM ("NUS") PURSUANT TO THE AFFILIATION AGREEMENT, DR. LEE GUIDES THE STRATEGIC DIRECTION OF THE NU AFFILIATES. HE HAS SPEARHEADED THE CREATION AND GROWTH OF THE NUS SINCE ITS INCEPTION IN 2001. DURING THE FISCAL YEAR 2008-2009, HE LED THE NEGOTIATIONS THAT CULMINATED IN JOHN F. KENNEDY UNIVERSITY BECOMING AN AFFILIATE OF THE NUS. THANKS TO THAT AFFILIATION, THE NUS NOW INCLUDES AN INSTITUTION THAT IS ACCREDITED TO AWARD DOCTORAL DEGREES. SEE STATEMENT ON SCHEDULE O THAT REFERENCES SCHEDULE R, FOR A DESCRIPTION OF THE NUS. THE CHANCELLOR'S COMPENSATION IS ALLOCATED AMONG OTHER NUS AFFILIATES. SEE OTHER SCHEDULES IN THIS RETURN FOR FURTHER DETAILS. NONE OF DR. LEE'S COMPENSATION IS ALLOCATED TO ANY OTHER ORGANIZATION OUTSIDE THE NUS. | DR. LEE COMPENSATION |
| SCHEDULE R, RELATED ORGANIZATIONS | The National University System ("NUS") is an alliance of educational institutions, serving diverse learners from high school to doctoral programs. The NUS includes 6 independent non-profit organizations exempt under IRC section 501(c)(3): National University, National Polytechnic College of Science, National University Virtual High School, WestMed College, John F. Kennedy University (which offers doctoral programs as well as a law school), and SMG. SMG is a Supporting Organization exempt under IRC section 509(a)(3) which provides support and services to its tax-exempt affiliates in the NUS. Spectrum Pacific Learning Company LLC and National University International LLC are wholly-owned by National University, and are treated as disregarded entities for tax purposes. Another affiliate of the NUS is National University Academy, a charter school. | NATIONAL UNIVERSITY SYSTEM |
| FORM 990, PART VII AND SCHEDULE J, PART II | ALL COMPENSATION FOR CERTAIN OFFICERS AND EMPLOYEES IS ALLOCATED THROUGH SMG. SMG EXISTS TO ALLOCATE SUPPORT AMONGST THE VARIOUS NUS AFFILIATES. As Chancellor of the National University System ("NUS") pursuant to the Affiliation Agreement, Dr. Lee guides the strategic direction of the NU affiliates. The Chancellor has spearheaded the creation and growth of the NUS since its inception in 2001. During this fiscal year 2009-2010, he led the negotiations that culminated in John F. Kennedy University becoming an affiliate of the NUS. Thanks to that affiliation, the NUS now includes an institution that is accredited to award doctoral degrees. The Chancellor is a Trustee of National University and of each other corporate AFFILIATE of the NUS, except National University Academy. Although employed by SMG, some of his compensation is allocated among the following NUS AFFILIATES: National University is the second-largest private nonprofit university in California, with OVER 30 campuses. Serving about 132,000 students IN CLASS (22,000 FTE) and staffed by ABOUT 1,000 EMPLOYEES, it offers more than 100 accredited undergraduate and graduate degrees and credential programs in five schools. Specialized divisions include the NUS Institute for Policy Research and the Center for Integrative Health. Allocation: (B)(i) $150,000; (B)(ii) $93,750; (B)(iii) $122,718; (C) $63,658; (D) $14,500. National Polytechnic College of Science includes an Engineering Technology Division and a Security Management Division. With about 1,000 students and 31 employees, it offers certification in commercial diving at two facilities in Wilmington, CA and San Diego, CA. THIS ORGANIZATION WAS WOUND DOWN BY THE END OF THE TAX YEAR. Allocation: (B)(i) $90,000; (B)(ii) $56,250; (B)(iii) $73,631; (C) $38,195; (D) $8,700. John F. Kennedy University, founded in 1964, offers doctoral, master's, bachelor's degrees, and operates a Law School at its campuses in Pleasant Hill, CA and Berkeley, CA. It has about 1,600 students and ABOUT 225 employees. Allocation: (B)(i) $120,000; (B)(ii) $75,000; (B)(iii) $98,175; (C) $50,926; (D) $11,600. WestMed College, considered together with California Medical Institute, offers certification programs for vocational nurses and paramedics. Its campuses are in San Jose, CA and Merced, CA. It has about 2,600 students IN CLASS and ABOUT 50 employees. Allocation: (B)(i) $90,000; (B)(ii) $56,250; (B)(iii) $73,631; (C) $38,195; (D) $8,700. National University Virtual High School, which together with the charter school National University Academy, constitutes the Division of Pre-College Programs and provides interactive, media-rich educational opportunities to diverse high-school students. It serves about 1,300 students, and has about 5 employees. It has articulation agreements with over 400 schools, allowing its online courses to supplement classroom instruction. Allocation: (B)(i) $30,000; (B)(ii) $18,750; (B)(iii) $24,543; (C) $12,732; (D) $2,900. NATIONAL UNIVERSITY ACADEMY IS A PUBLIC CHARTER SCHOOL THAT BLENDS THE CUTTING EDGE TECHNOLOGY OF AN "ONLINE SCHOOL" WITH THE BENEFITS OF ONSITE PROGRAMS AND HANDS-ON LABS. THE ACADEMY ALSO OFFERS THE CAREER PATH PROGRAM, AN INDEPENDENT STUDY PROGRAM DESIGNED FOR YOUTH AGES 14-25. IT HAS ABOUT 700 STUDENTS IN CLASS AND ABOUT 50 EMPLOYEES. ALLOCATION: None. | COMPENSATION: RELATED PARTY |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| NATIONAL UNIVERSITY | |||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 920371011 | 237172306 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | 170(b)(1)(a)(ii) | N A |
| NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL | |||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 920371011 | 562438569 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | 509(a)(2) | N A |
| WESTMED COLLEGE FKA CALIFORNIA MEDICAL INSTITUTE | |||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 920371011 | 900171867 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | 509(a)(2) | N A |
| JOHN F KENNEDY UNIVERSITY | |||||||||
| 100 ELLINWOOD WAY | PLEASANT HILL | CA | 945234817 | 941610694 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | 509(a)(2) | N A |
| NATIONAL POLYTECHNIC COLLEGE OF SCIENCE | |||||||||
| 3580 AERO COURT | SAN DIEGO | CA | 92123 | 330681027 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | 170(b)(1)(a)(ii) | N A |
| NATIONAL UNIVERSITY ACADEMY | |||||||||
| 11355 NORTH TORREY PINES ROAD | LA JOLLA | CA | 920371011 | 352358696 | EDUCATIONAL INSTITUTION | CA | 501(C)(3) | 170(b)(1)(a)(ii) | N A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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