UNIVERSITY OF WESTERN STATES: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF WESTERN STATES (EIN 93-0309970)
- Tax period
- 2024-06-01 to 2025-05-31
- Filed
- 2026-04-10
- IRS object ID
- 202631009349300528
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-10T11:02:54-05:00 | ReturnTs |
| Tax Period End | 2025-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 South Wacker Dr Suite 3300 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606063392 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930309970 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of Western States | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 5032563180 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8000 NE Tillamook Street | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97213 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jennifer Gantz | PersonNm |
| Person Title | Corporate Treasurer | PersonTitleTxt |
| Phone | 3123791699 | PhoneNum |
| Signature | 2026-04-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rebekuh Eley | PreparerPersonNm |
| PTIN | P01247672 | PTIN |
| Phone | 3126343400 | PhoneNum |
| Preparation | 2026-04-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michael Horowitz | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle Ste 1900 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $29,231,914 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.uws.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | The mission of the University of Western States is to advance the science and art of integrated health care through excellence in education and patient care. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 394 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $232,004 | PYContributionsGrantsAmt |
| CY Contributions Grants | $182,680 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $27,975,710 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,497,307 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,597,385 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,397,867 | CYInvestmentIncomeAmt |
| PY Other Revenue | $55,321 | PYOtherRevenueAmt |
| CY Other Revenue | $40,754 | CYOtherRevenueAmt |
| PY Total Revenue | $30,860,420 | PYTotalRevenueAmt |
| CY Total Revenue | $29,118,608 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,635,653 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,853,117 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,196,167 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,093,603 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $334,364 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,513,245 | PYOtherExpensesAmt |
| CY Other Expenses | $14,305,598 | CYOtherExpensesAmt |
| PY Total Expenses | $33,345,065 | PYTotalExpensesAmt |
| CY Total Expenses | $30,252,318 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,484,645 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,133,710 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $87,757,338 | TotalAssetsBOYAmt |
| Total Assets EOY | $83,191,934 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,732,866 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $33,492,278 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $50,024,472 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $49,699,656 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The mission of the University of Western States is to advance the science and art of integrated health care through excellence in education and patient care. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $22,654,242 | ExpenseAmt |
| Grant | $1,853,117 | GrantAmt |
| Revenue | $27,489,246 | RevenueAmt |
| Desc | See Schedule OUniversity of Western States (UWS) is a private nonprofit, fully accredited professional university located in Portland, Oregon. The mission of UWS is to advance the science and art of integrated health care through excellence in education and patient care. This is accomplished through offering a variety of health and wellness educational programs incorporating a whole-person philosophy of health care. UWS provides integrated, evidence-informed curricula, grounded in dedication to research and practices. The commitments span all academic programs and degrees including a professional Doctor of Chiropractic and Doctor of Clinical Nutrition degrees, a Bachelor of Science in Human Biology, a Master of Science in Sports Medicine, a Master of Science in Human Nutrition and Functional Medicine, a Master of Science in Clinical Mental Health Counseling, a Master of Science and Doctor of Education in Sport Performance and a Doctor of Education in Sport and Performance Psychology with Clinical Mental Health Counseling specialization. UWS also provides continuing education programs and operates clinics where students develop their diagnostic and clinical skills. | Desc |
| Total Program Service Expenses | $22,654,242 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 394 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jennifer Gantz | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3123791699 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle Ste 1900 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Michael Horowitz | |||||||||
| Corporate President | 2.00 | 38.00 | Yes (X) | Yes (X) | $0 | $1,566,900 | $181,097 | ||
| Nathan Long | |||||||||
| President/Trustee as of 7/24 | 40.00 | 0.00 | Yes (X) | Yes (X) | $223,199 | $291,365 | $54,252 | ||
| Elli Morton | |||||||||
| Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Michael Pettet | |||||||||
| Vice Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Montserrat Andreys | |||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Andrea Cook | |||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Horace Elliott | |||||||||
| Trustee until 10/24 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| John Farrell | |||||||||
| Trustee as of 1/25 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Jennifer Forbes | |||||||||
| Trustee | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Christine Girard | |||||||||
| Trustee until 4/25 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| John Greaney | |||||||||
| Trustee until 4/25 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Robert Jones | |||||||||
| Trustee until 4/25 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Joyce McClure | |||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Sandra Mooney | |||||||||
| Trustee until 4/25 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Marlene Moore | |||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Patricia Potter | |||||||||
| Trustee | 2.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| Ron Rogers | |||||||||
| Trustee until 4/25 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Rodd Satterwhite | |||||||||
| Trustee as of 1/25 | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Joseph Brimhall | |||||||||
| President/CEO until 6/24 | 40.00 | 0.00 | Yes (X) | $803,651 | $0 | $519,720 | |||
| Shari Mikos | |||||||||
| Corporate Secretary | 2.00 | 38.00 | Yes (X) | $0 | $339,858 | $28,735 | |||
| Gregory Beno | |||||||||
| Asst Corporate Treasurer | 2.00 | 38.00 | Yes (X) | $0 | $257,592 | $18,468 | |||
| Jennifer Gantz | |||||||||
| Corporate Treasurer | 2.00 | 38.00 | Yes (X) | $0 | $375,738 | $24,740 | |||
| Elisa Davis | |||||||||
| Assistant Secretary | 2.00 | 38.00 | Yes (X) | $0 | $49,184 | $3,895 | |||
| Sara Sotelo | |||||||||
| Asst Corporate Secretary | 2.00 | 38.00 | Yes (X) | $0 | $93,494 | $19,684 | |||
| William Moreau | |||||||||
| Chief Medical Officer until 4/24 | 40.00 | 0.00 | $516,185 | $0 | $13,526 | Yes (X) | |||
| Rosalia Messina | |||||||||
| Executive Vice President until 8/24 | 40.00 | 0.00 | $235,938 | $0 | $25,923 | Yes (X) | |||
| Dana Sims | |||||||||
| Provost | 40.00 | 0.00 | $212,244 | $0 | $32,636 | Yes (X) | |||
| Alisa Bates | |||||||||
| Vice Provost/Dean, College of Graduate Studies | 40.00 | 0.00 | $150,207 | $0 | $25,901 | Yes (X) | |||
| Lisa Lopez | |||||||||
| Chief Business Officer until 10/24 | 40.00 | 0.00 | $141,187 | $0 | $26,872 | Yes (X) | |||
| William Borman | |||||||||
| Professor | 40.00 | 0.00 | $148,671 | $0 | $24,607 | Yes (X) | |||
| Martha Kaeser | |||||||||
| Dean, College of Chiro. | 40.00 | 0.00 | $134,911 | $0 | $14,011 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,566,193 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,974,131 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,014,067 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 28 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Trane US Inc | |||||
| 3600 Pammel Creek Rd | La Crosse | WI | 54601 | Facility Maintenance Services | $754,411 |
| Institute for Functional Medicine | |||||
| 505 S 336th St Ste 600 | Federal Way | WA | 98003 | Instructional Content | $245,862 |
| City Wide Facility Solutions - Portland | |||||
| 5885 SE Harmony Road Building B | Milwaukie | OR | 97222 | Building Maintenance | $126,406 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $30,466 | GovernmentGrantsAmt |
| All Other Contributions | $152,214 | AllOtherContributionsAmt |
| Total Contributions | $182,680 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Tuition and Fees | 611600 | $27,300,552 | $27,300,552 | |
| Clinic Revenue | 621400 | $97,898 | $97,898 | |
| Other School Revenue | 611600 | $50,042 | $50,042 | |
| Auxiliary Services | 611710 | $48,815 | $48,815 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,497,307 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,397,839 | TotalRevenueColumnAmt |
| Exclusion | $1,397,839 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,155 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,127 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $28 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28 | TotalRevenueColumnAmt |
| Exclusion | $28 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $116,533 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $94,179 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,354 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,354 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Rebate Revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $18,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,400 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $18,400 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,118,608 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,489,246 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,446,682 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,395 | TotalAmt |
| Program Services | $135,395 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,717,722 | TotalAmt |
| Program Services | $1,717,722 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $657,175 | TotalAmt |
| Program Services | $164,294 | ProgramServicesAmt |
| Management And General | $492,881 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,881,362 | TotalAmt |
| Program Services | $10,004,713 | ProgramServicesAmt |
| Management And General | $693,585 | ManagementAndGeneralAmt |
| Fundraising | $183,064 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $675,567 | TotalAmt |
| Program Services | $623,101 | ProgramServicesAmt |
| Management And General | $49,456 | ManagementAndGeneralAmt |
| Fundraising | $3,010 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $968,759 | TotalAmt |
| Program Services | $890,962 | ProgramServicesAmt |
| Management And General | $60,064 | ManagementAndGeneralAmt |
| Fundraising | $17,733 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $910,740 | TotalAmt |
| Program Services | $763,071 | ProgramServicesAmt |
| Management And General | $133,954 | ManagementAndGeneralAmt |
| Fundraising | $13,715 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,716,261 | TotalAmt |
| Management And General | $3,716,261 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,062 | TotalAmt |
| Management And General | $88,062 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,370 | TotalAmt |
| Management And General | $42,370 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,467 | TotalAmt |
| Management And General | $30,467 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,096 | TotalAmt |
| Program Services | $153,718 | ProgramServicesAmt |
| Management And General | $48,907 | ManagementAndGeneralAmt |
| Fundraising | $1,471 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $689,761 | TotalAmt |
| Management And General | $689,761 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,004 | TotalAmt |
| Program Services | $134,318 | ProgramServicesAmt |
| Management And General | $56,183 | ManagementAndGeneralAmt |
| Fundraising | $1,503 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,131 | TotalAmt |
| Program Services | $106,885 | ProgramServicesAmt |
| Management And General | $114,320 | ManagementAndGeneralAmt |
| Fundraising | $10,926 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,434,154 | TotalAmt |
| Program Services | $3,218,611 | ProgramServicesAmt |
| Management And General | $173,476 | ManagementAndGeneralAmt |
| Fundraising | $42,067 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,742 | TotalAmt |
| Program Services | $140,224 | ProgramServicesAmt |
| Management And General | $52,280 | ManagementAndGeneralAmt |
| Fundraising | $5,238 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,912 | TotalAmt |
| Program Services | $45,222 | ProgramServicesAmt |
| Management And General | $61,977 | ManagementAndGeneralAmt |
| Fundraising | $13,713 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,267 | TotalAmt |
| Management And General | $5,267 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,628,174 | TotalAmt |
| Program Services | $2,485,543 | ProgramServicesAmt |
| Management And General | $122,299 | ManagementAndGeneralAmt |
| Fundraising | $20,332 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,433 | TotalAmt |
| Management And General | $282,433 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Student Services | $1,170,239 | $1,156,841 | $12,520 | $878 |
| Subscriptions & Publica | $175,080 | $171,651 | $1,529 | $1,900 |
| Dues & Membership | $141,301 | $124,109 | $16,892 | $300 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $955,144 | TotalAmt |
| Program Services | $617,862 | ProgramServicesAmt |
| Management And General | $318,768 | ManagementAndGeneralAmt |
| Fundraising | $18,514 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,252,318 | TotalAmt |
| Program Services | $22,654,242 | ProgramServicesAmt |
| Management And General | $7,263,712 | ManagementAndGeneralAmt |
| Fundraising | $334,364 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,995,600 | BOYAmt |
| EOY | $963,378 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,512,011 | BOYAmt |
| EOY | $18,107,710 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,400 | BOYAmt |
| EOY | $6,954 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,665 | BOYAmt |
| EOY | $272,197 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $69,733 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $546,148 | BOYAmt |
| EOY | $398,463 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,294 | BOYAmt |
| EOY | $27,530 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,099,651 | BOYAmt |
| EOY | $473,719 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,060,554 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,520,032 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,519,366 | BOYAmt |
| EOY | $14,540,522 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,739,374 | BOYAmt |
| EOY | $18,011,144 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,508,123 | BOYAmt |
| EOY | $5,341,487 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,512,706 | BOYAmt |
| EOY | $24,979,097 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,757,338 | BOYAmt |
| EOY | $83,191,934 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,995,715 | BOYAmt |
| EOY | $1,569,082 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,682,273 | BOYAmt |
| EOY | $1,473,001 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,955 | BOYAmt |
| EOY | $189,475 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,675,923 | BOYAmt |
| EOY | $30,260,720 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,732,866 | BOYAmt |
| EOY | $33,492,278 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,031,471 | BOYAmt |
| EOY | $48,717,849 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $993,001 | BOYAmt |
| EOY | $981,807 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,024,472 | BOYAmt |
| EOY | $49,699,656 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,757,338 | BOYAmt |
| EOY | $83,191,934 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,133,710 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $808,894 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,353,795 | BeginningYearBalanceAmt |
| Contributions | $50,000 | ContributionsAmt |
| Investment Earnings Or Losses | $403,446 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $3,807,241 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,985,550 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $501,410 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,133,165 | OtherExpendituresAmt |
| End Year Balance | $3,353,795 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,783,779 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $225,808 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $24,037 | OtherExpendituresAmt |
| End Year Balance | $3,985,550 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,443,531 | BeginningYearBalanceAmt |
| Contributions | $2,624 | ContributionsAmt |
| Investment Earnings Or Losses | -$614,283 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $48,093 | OtherExpendituresAmt |
| End Year Balance | $3,783,779 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,581,833 | BeginningYearBalanceAmt |
| Contributions | $22,319 | ContributionsAmt |
| Investment Earnings Or Losses | $887,825 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $48,446 | AdministrativeExpensesAmt |
| End Year Balance | $4,443,531 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.86156 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.13844 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,079,525 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,820,581 | DepreciationAmt |
| Book Value | $11,258,944 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,852,112 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,960,887 | DepreciationAmt |
| Book Value | $891,225 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,128,917 | OtherCostOrOtherBasisAmt |
| Depreciation | $738,564 | DepreciationAmt |
| Book Value | $2,390,353 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,540,522 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Retirement Plan Assets | $266,925 |
| Right-of-use Assets | $24,383,577 |
| Other Assets | $16,818 |
| Deposits | $311,777 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $24,979,097 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Due to Affiliate | $161,521 |
| Retirement Plan Liability | $266,925 |
| Right-of-use Liabilities | $29,832,274 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $30,260,720 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Use of Endowment Funds - The university maintains both board designated endowments as well as donor restricted endowments. The board of trustees has designated endowment assets for the purposes of establishing reserves for future needs of the university. Donor endowments include The Lyons Fund, the earnings from which are to be used for the operation of the clinic, cancer research or as the college administration deems necessary; The Peter's Fund, the earnings from which are to be used for short term emergency loans to students; and an alumni fund, the earnings from which are to be used to provide support of educational programs. |
| Part X, Line 2: | UWS has received notification that it qualifies as a tax-exempt organization under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding provisions of the State of Oregon law and accordingly, is not subject to federal or state income taxes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, UWS may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of UWS and various positions related to the potential sources of unrelated business taxable income. There were no unrecognized tax benefits identified or recorded as liabilities during the years ended May 31, 2025 and 2024. UWS files Form 990 annually in the U.S. federal jurisdiction. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The non-discrimination policy is publicly advertised annually in the Oregonian Newspaper and is also available in brochures, catalogs and other materials publicy available and communicated to students and employees. |
| Schedule E, Part I, Line 6 | The University participated in the following federal financial aid programs - Stafford Loan Program, Perkins Loan Program and Federal Work Study Program. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | 0 | 2 | Program Services | Instructional Activity | $27,667 |
| North America - Canada and Mexico, but not the United States | 0 | 4 | Program Services | Instructional Activity | $33,325 |
| Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | 0 | 2 | Program Services | Instructional Activity | $14,267 |
| North America - Canada and Mexico, but not the United States | 0 | 0 | Grantmaking | $1,717,722 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 8 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Subtotal Spent | $1,792,981 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,792,981 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | International grant/scholarship | TypeOfAssistanceTxt |
| Region | North America | RegionTxt |
| Recipient | 227 | RecipientCnt |
| Cash Grant | $1,717,722 | CashGrantAmt |
| Manner Of Cash Disbursement | Applied to student account | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The University offers several types of scholarships and grants. Grants are awarded to international students upon admission and credited against their tuition each quarter as long as GPA requirements are met and maintained. GPA is monitored by the financial aid office and verified through the student records system. Scholarships are awarded by the scholarship committee based on application and essay submission. The scholarships may be one time or recurring each quarter, depending on the type of scholarship. The admissions department monitors application and awards for incoming international student grants; and the business office, in coordination with the registrar's office, monitors quarterly eligibility of recurring grants. Other limited scholarships may be awarded at the discretion of the University president or scholarship committee. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships - Domestic | GrantTypeTxt |
| Recipient | 83 | RecipientCnt |
| Cash Grant | $135,395 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The University offers several types of scholarships and grants. Grants are awarded to international students upon admission and credited against their tuition each quarter as long as GPA requirements are met and maintained. GPA is monitored by the Financial Aid Office and verified through the student records system. Scholarships are awarded by the Scholarship Committee based on application and essay submission. The scholarships may be one time or recurring each quarter, depending on the type of scholarship. The Admissions Department monitors application and awards for incoming international student grants; and the Business Office, in coordination with the Registrar's Office, monitors quarterly eligibility of recurring grants. Other limited scholarships may be awarded at the discretion of the University President or Scholarship Committee. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Michael Horowitz | ||||||||||||||
| Corporate President | $0 | $936,900 | $0 | $630,000 | $0 | $0 | $0 | $162,292 | $0 | $18,805 | $0 | $1,747,997 | $0 | $0 |
| Joseph Brimhall | ||||||||||||||
| President/CEO until 6/24 | $304,695 | $0 | $0 | $0 | $498,956 | $0 | $515,026 | $0 | $4,694 | $0 | $1,323,371 | $0 | $0 | $0 |
| Nathan Long | ||||||||||||||
| President/Trustee as of 7/24 | $197,268 | $212,615 | $0 | $78,750 | $25,931 | $0 | $920 | $16,993 | $18,880 | $17,459 | $242,999 | $325,817 | $0 | $0 |
| William Moreau | ||||||||||||||
| Chief Medical Officer until 4/24 | $166,185 | $0 | $0 | $0 | $350,000 | $0 | $10,365 | $0 | $3,161 | $0 | $529,711 | $0 | $0 | $0 |
| Jennifer Gantz | ||||||||||||||
| Corporate Treasurer | $0 | $304,863 | $0 | $70,875 | $0 | $0 | $0 | $24,150 | $0 | $590 | $0 | $400,478 | $0 | $0 |
| Shari Mikos | ||||||||||||||
| Corporate Secretary | $0 | $277,358 | $0 | $62,500 | $0 | $0 | $0 | $24,002 | $0 | $4,733 | $0 | $368,593 | $0 | $0 |
| Gregory Beno | ||||||||||||||
| Asst Corporate Treasurer | $0 | $225,050 | $0 | $32,542 | $0 | $0 | $0 | $18,001 | $0 | $467 | $0 | $276,060 | $0 | $0 |
| Rosalia Messina | ||||||||||||||
| Executive Vice President until 8/24 | $235,938 | $0 | $0 | $0 | $0 | $0 | $18,381 | $0 | $7,542 | $0 | $261,861 | $0 | $0 | $0 |
| Dana Sims | ||||||||||||||
| Provost | $212,244 | $0 | $0 | $0 | $0 | $0 | $21,188 | $0 | $11,448 | $0 | $244,880 | $0 | $0 | $0 |
| Alisa Bates | ||||||||||||||
| Vice Provost/Dean, College of Gradua | $150,207 | $0 | $0 | $0 | $0 | $0 | $15,020 | $0 | $10,881 | $0 | $176,108 | $0 | $0 | $0 |
| William Borman | ||||||||||||||
| Professor | $148,671 | $0 | $0 | $0 | $0 | $0 | $14,822 | $0 | $9,785 | $0 | $173,278 | $0 | $0 | $0 |
| Lisa Lopez | ||||||||||||||
| Chief Business Officer until 10/24 | $141,187 | $0 | $0 | $0 | $0 | $0 | $15,857 | $0 | $11,015 | $0 | $168,059 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | During the 2024 calendar year, University of Western States provided the following benefit to Nathan Long. It was reported as taxable compensation on the 2024 Form W-2: - Taxable housing allowance of $25,010 |
| Part I, Line 3 | University of Western States, with support from a related organization, TCS Education System, used one or more of the methods described below to establish the top management official's compensation: - Executive Committee - Independent Compensation Consultant - Compensation Survey or Study - Form 990 of other organizations - Approval by the Board of Executive Committee |
| Part I, Lines 4a-b | Part I, Line 4a: The following individuals received severance payments: Joseph Brimhall - $981,002 William Moreau - $350,000 Part I, Line 4b: TCS Education System provides a supplemental deferred compensation plan for certain executives. The following individuals participate in the plan: - Michael Horowitz University of Western States provides a 457(f) deferred compensation plan for the following individual: - Joseph Brimhall The purpose of the eligible deferred compensation plan is to provide deferred compensation to a select group of highly compensated ("Top Hat Group") employees. The employer, at its sole discretion, will make non-elective contributions to the plan for active participants; active participants may make their own elective deferrals up to the maximum amount permitted by law. |
| Part I, Line 7 | The target opportunity for the discretionary award is established through market compensation and internal policy so as to relate pay, performance and rewards. Upon reviewing annual performance, the Executive Committee of the Board of Trustees determines results and the granting of discretionary awards, if any. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nathan Long | PersonNm |
| Relationship With Org | President | RelationshipWithOrgTxt |
| Loan Purpose | Settling in Loan | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $75,000 | OriginalPrincipalAmt |
| Balance Due | $69,733 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $69,733 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | The TCS Education System ("TCS ES") is the sole corporate member of University of Western States ("UWS"). |
| Form 990, Part VI, Section A, line 7a | The Member has the authority to consent to the election of persons to membership on the Board of Trustees, this shall apply to any removal of a member of the Board. |
| Form 990, Part VI, Section A, line 7b | The powers and authority of the Member shall be limited to the following: i. The authority of the Member to appoint or remove the officers of the Corporation. ii. The authority of the Member to consent to the election or removal of members of the Board of Trustees. iii. The authority of the Member to approve any Board decision to incur debt or mortgage by pledging any real or personal property, whether tangible or intangible; to liquidate investment assets; or to draw down investment funds operations. iv. The authority of the Member to approve any Board decision to change the purpose of the Corporation; change legal entity or tax structure; file any fictitious business names; mergers or consolidations; to sell all or substantially all assets; or to file a petition for receivership or bankruptcy, or similar insolvency proceedings of the Corporation. v. The authority of the Member to amend the Articles of Incorporation or Bylaws of the Corporation, subject to any requirement for consent from the Board. |
| Form 990, Part VI, Section B, line 11b | The IRS Form 990 is prepared by an independent accounting firm (RSM US LLP) along with the advice of management and attorneys of the organization. The Form 990 is made available to the Governing Board prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The institution requires annual commitments from trustees, officers and key employees to the conflict of interest policy. Conflict of interest disclosures for institutional administrative officers, key employees, highly compensated employees and investigators on federally funded projects are monitored primarily by human resources with escalation to executive administration and the board of trustees as necessary based on individual circumstances. Conflict of interest disclosures for trustees are monitored by the institutional board of trustees liaison. At minimum, board members, administrative officers, key employees, highly compensated employees and investigators on federally funded projects who have declared or been found to have conflict of interest in any matter before the administration or board shall refrain from participating in consideration of the proposed transaction. The person or persons involved should not vote on such matters and should not be present at the time of the vote. |
| Form 990, Part VI, Section B, line 15 | Each Board's Executive Committee reviews and approves the compensation of certain executives of the Corporation to determine that it is just and reasonable. The Executive Committee, in coordination with TCS Education System, shall conduct or cause to be conducted an analysis of the compensation to be paid to the executive as compared to other executives in similar positions with similar organizations. The Executive Committee engages an outside independent compensation consultant to benchmark salaries and benefits. Executive salaries are reviewed and approved by each Board's Executive Committee with the assistance of a benefits consulting firm (Pearl Meyer) that provides recommendations based on comparative data with other organizations. The Board documents the basis of all compensation determinations in the records of the Board. |
| Form 990, Part VI, Section C, line 19 | The Organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| TCS Education System Inc | |||||||||||
| 203 N LaSalle Street Suite 1900 | Chicago | IL | 60601 | 270717860 | Supporting Organization | IL | 501(c)(3) | Line 12b, II | N/A | 0 | |
| The Chicago School of Professional Psychology | |||||||||||
| 325 North Wells | Chicago | IL | 60654 | 363005527 | Education | IL | 501(c)(3) | Line 2 | Yes (1) | The Chicago School - California Inc | |
| The Chicago School - Washington DC Inc | |||||||||||
| 1101 K Street NW | Washington | DC | 20005 | 800477644 | Education | DC | 501(c)(3) | Line 2 | Yes (1) | The Chicago School - California Inc | |
| The Chicago School - California Inc | |||||||||||
| 707 Wilshire Boulevard | Los Angeles | CA | 90017 | 900394713 | Education | CA | 501(c)(3) | Line 2 | Yes (1) | TCS Education System | |
| Pacific Oaks Education Corporation | |||||||||||
| 45 Eureka Street | Pasadena | CA | 91103 | 951716809 | Education | CA | 501(c)(3) | Line 2 | Yes (1) | TCS Education System | |
| The Colleges of Law | |||||||||||
| 4475 Market Street | Ventura | CA | 93003 | 952592468 | Education | CA | 501(c)(3) | Line 2 | Yes (1) | TCS Education System | |
| TCS Education - Texas Inc | |||||||||||
| 6275 W Plano Pkwy Suite 130 | Plano | TX | 75093 | 364769956 | Education | TX | 501(c)(3) | Line 2 | Yes (1) | The Chicago School - California Inc | |
| Saybrook University | |||||||||||
| 55 Eureka Street | Pasadena | CA | 91103 | 942155109 | Education | CA | 501(c)(3) | Line 2 | Yes (1) | TCS Education System | |
| Kansas Health Science University Inc | |||||||||||
| 217 E Douglas Ave | Wichita | KS | 97213 | 825178988 | Education | KS | 501(c)(3) | Line 2 | Yes (1) | TCS Education System | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of Western States Health Care Incorporated | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8000 NE Tillamook Street | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97213 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851407679 | EIN |
| Primary Activities | Health care | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of Western States | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule R, Part II: | FormAndLineReferenceDesc |
| Explanation | The Chicago School - Washington D.C., Inc. 80-0477644 dissolved on November 7, 2024. TCS Education - Texas, Inc. 36-4769956 dissolved on November 4, 2024. | ExplanationTxt |
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