NATIONAL UNIVERSITY FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
NATIONAL UNIVERSITY FOUNDATION (EIN 20-1269904)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-14
IRS object ID
202601349349306090
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-14T12:23:20-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1121 SOUTH TEJON STREET SUITE 1100AddressLine1Txt
CityCOLORADO SPRINGSCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80903ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201269904EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL UNIVERSITY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone8586428100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19388 LIGHTWAVE AVENUEAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92123ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKAREN WHITNEYPersonNm
Person TitleCFOPersonTitleTxt
Phone8586428100PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSARAH HINTZPreparerPersonNm
PTINP00492291PTIN
Phone7196350330PhoneNum
Preparation2026-04-20PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKAREN WHITNEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19388 LIGHTWAVE AVENUEAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92123ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$400,988GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressFOUNDATION.NU.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionCREATING AND NURTURING A CULTURE OF GIVING AND PHILANTHROPY THAT EXTENDS TO OUR STAFF, FACULTY, STUDENTS, GRADUATES, AND COMMUNITY PARTNERS. A CULTURE OF SHARED VALUES AND COLLECTIVE IMPACT, WHERE EVERY COMMUNITY MEMBER AND EVERY CONTRIBUTION STRENGTHENS OUR EDUCATIONAL MISSION AND BUILDS A LEGACY OF COMPASSION AND INNOVATION. IN AUGUST 2023 SYSTEM MANAGEMENT GROUP CHANGED ITS NAME TO NATIONAL UNIVERSITY FOUNDATION (NUF) WITH FUNDRAISING ACTIVITY COMMENCING IN 2024.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$112,680PYContributionsGrantsAmt
CY Contributions Grants$332,238CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$68,750CYOtherRevenueAmt
PY Total Revenue$112,680PYTotalRevenueAmt
CY Total Revenue$400,988CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$262,793CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$93,270CYTotalFundraisingExpenseAmt
PY Other Expenses$0PYOtherExpensesAmt
CY Other Expenses$0CYOtherExpensesAmt
PY Total Expenses$0PYTotalExpensesAmt
CY Total Expenses$262,793CYTotalExpensesAmt
PY Revenues Less Expenses$112,680PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$138,195CYRevenuesLessExpensesAmt
Total Assets BOY$112,680TotalAssetsBOYAmt
Total Assets EOY$455,470TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$204,595TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$112,680NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$250,875NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO CULTIVATE PARTNERSHIPS, SECURE RESOURCES, AND PRODUCTIVELY ENGAGE DONORS, ALUMNI, AND OTHER SUPPORTERS TO ADVANCE NU AND AFFILIATES IN THE ACHIEVEMENT OF THEIR VITAL WORK.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$127,142ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescIN ITS FIRST YEAR OF FULL OPERATIONS, NUF LAUNCHED ITS FUNDRAISING ACTIVITIES TO SUPPORT NATIONAL UNIVERSITY STUDENTS. INITIAL COSTS FOR THE FIRST YEAR INCLUDED INFRASTRUCTURE, TECHNOLOGY, REGISTRATIONS AND OTHER START-UP COSTS. NUF HOSTED ITS INAUGURAL SIGNATURE EVENT, ENGAGING DONORS, ALUMNI, AND COMMUNITY STAKEHOLDERS TO RAISE AWARENESS AND FUNDS FOR STUDENT SCHOLARSHIPS. PROCEEDS FROM THE EVENT ARE DESIGNATED TO HELP REDUCE FINANCIAL BARRIERS AND EXPAND EDUCATIONAL OPPORTUNITIES FOR ELIGIBLE NU STUDENTS.ADDITIONALLY, NUF ESTABLISHED KEY OPERATIONAL AND GOVERNANCE PRACTICES TO SUPPORT EFFECTIVE STEWARDSHIP OF DONOR FUNDS AND COMPLIANCE WITH NONPROFIT REQUIREMENTS. THESE FOUNDATIONAL EFFORTS POSITION NUF TO GROW ITS FUNDRAISING CAPACITY AND INCREASE NU STUDENT SUPPORT IN FUTURE YEARS.Desc
Total Program Service Expenses$127,142TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHELLE BELLOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8586428100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19388 LIGHTWAVE AVENUEAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92123ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
MARK MILLIRON
PRESIDENT/CEO3.0045.20Yes (X)Yes (X)$0$992,000$61,175
JEANNE CONNELLY
CHAIR0.503.30Yes (X)Yes (X)$0$0$0
RICHARD CHISHOLM
TREASURER0.503.30Yes (X)Yes (X)$0$0$0
THOMAS TOPUZES
SECRETARY0.503.30Yes (X)Yes (X)$0$0$0
CHRISTOPHER GRAHAM
PRESIDENT BEG 6/250.0045.00Yes (X)Yes (X)$0$301,813$32,021
KAREN WHITNEY
CFO3.0045.20Yes (X)$0$448,500$61,878
MICHELLE BELLO
ASSISTANT SECRETARY3.0045.20Yes (X)$0$356,315$37,135
NANCY ROHLAND
EXECUTIVE DIRECTOR THRU 6/253.0045.10$0$304,081$44,380Yes (X)
DAVE LAWRENCE
FORMER CFO THRU 4/243.2045.00$0$419,271$48,384Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,821,980TotReportableCompRltdOrgAmt
Total Other Compensation$284,973TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$167,155FundraisingAmt
Related Organizations$11,150RelatedOrganizationsAmt
All Other Contributions$153,933AllOtherContributionsAmt
Total Contributions$332,238TotalContributionsAmt
Fundraising Gross Income$68,750FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$167,155ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$68,750TotalRevenueColumnAmt
Exclusion$68,750ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$400,988TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$68,750ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$138,535TotalAmt
Program Services$103,901ProgramServicesAmt
Management And General$34,634ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$76,274TotalAmt
Fundraising$76,274FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$31,433TotalAmt
Program Services$15,204ProgramServicesAmt
Management And General$5,068ManagementAndGeneralAmt
Fundraising$11,161FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,551TotalAmt
Program Services$8,037ProgramServicesAmt
Management And General$2,679ManagementAndGeneralAmt
Fundraising$5,835FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$262,793TotalAmt
Program Services$127,142ProgramServicesAmt
Management And General$42,381ManagementAndGeneralAmt
Fundraising$93,270FundraisingAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$112,680BOYAmt
EOY$60,500EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$394,970EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$112,680BOYAmt
EOY$455,470EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$204,595EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$204,595EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$112,680BOYAmt
EOY$250,875EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$112,680BOYAmt
EOY$250,875EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$112,680BOYAmt
EOY$455,470EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$138,195ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations4SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (4 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
NATIONAL UNIVERSITY
2371723062Yes (1)$0$0
CITY UNIVERSITY OF SEATTLE
2374212242Yes (1)$0$0
JOHN F KENNEDY UNIVERSITY
9416106942Yes (1)$0$0
NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL
56243856910Yes (1)$0$0
FieldValueIRS element (for citing)
Supported Organizations Total4SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDUE FROM AFFILIATEDesc
Book Value$394,970BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$394,970TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationNATIONAL UNIVERISTY FOUNDATION IS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELATED STATE PROVISIONS AND, AS SUCH, IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. INCOME TAX BENEFITS AND/OR LIABILITIES ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. NUF HAS ANALYZED THE TAX POSITIONS TAKEN IN THEIR FILINGS WITH THE INTERNAL REVENUE SERVICE (IRS) AND THE CALIFORNIA FRANCHISE TAX BOARD. NUF BELIEVES INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DO NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON NUF'S FINANCIAL CONDITION, CHANGES IN NET ASSETS, OR CASH FLOWS. ACCORDINGLY, NUF HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 AND 2024.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GALAEvent1Nm
Gross Receipts Event1$235,905GrossReceiptsEvent1Amt
Charitable Contri Event1$167,155CharitableContriEvent1Amt
Gross Revenue Event1$68,750GrossRevenueEvent1Amt
Rent Facility Costs Event1$67,913RentFacilityCostsEvent1Amt
Food And Beverage Event1$84,807FoodAndBeverageEvent1Amt
Entertainment Event1$6,427EntertainmentEvent1Amt
Other Direct Expenses Event1$46,657OtherDirectExpensesEvent1Amt
Gross Receipts Total$235,905GrossReceiptsTotalAmt
Charitable Contributions Tot$167,155CharitableContributionsTotAmt
Gross Revenue Total Events$68,750GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$67,913RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$84,807FoodAndBeverageTotalEventsAmt
Entertainment Total Events$6,427EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$46,657OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$205,804DirectExpenseSummaryEventsAmt
Net Income Summary-$137,054NetIncomeSummaryAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE G, PART II, LINE 10FormAndLineReferenceDesc
ExplanationDIRECT EXPENSES WERE PAID VIA DONATED SERVICES FROM A RELATED ENTITYExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Travel For CompanionsYes (X)TravelForCompanionsInd
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARK MILLIRON
PRESIDENT/CEO$0$800,000$0$84,000$0$108,000$0$24,150$0$37,025$0$1,053,175$0$0
KAREN WHITNEY
CFO$0$409,500$0$39,000$0$0$0$24,150$0$37,728$0$510,378$0$0
DAVE LAWRENCE
FORMER CFO THRU 4/24$0$419,271$0$0$0$0$0$21,387$0$26,997$0$467,655$0$0
MICHELLE BELLO
ASSISTANT SECRETARY$0$303,263$0$53,052$0$0$0$24,058$0$13,077$0$393,450$0$0
NANCY ROHLAND
EXECUTIVE DIRECTOR THRU 6/25$0$277,068$0$27,013$0$0$0$14,820$0$29,560$0$348,461$0$0
CHRISTOPHER GRAHAM
PRESIDENT BEG 6/25$0$275,000$0$26,813$0$0$0$19,523$0$12,498$0$333,834$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationNATIONAL UNIVESITY FOUNDATION (NUF) HAS NO PAID EMPLOYEES. THE COMPENSATION SHOWN IS PAID BY NATIONAL UNIVERSITY (NU) FOR EMPLOYEES OF NU, AN AFFILIATE OF NUF, WHO SHARES COMMON LEADERSHIP OF OFFICERS. COMPENSATION OF THE PRESIDENT OF THE UNIVERSITY IS REVIEWED BY THE BOARD AT THE TIME OF HIRING AND AS NECESSARY THEREAFTER. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE EXECUTIVE COMMITTEE. COMPENSATION IS DETERMINED WITH REGARD TO COMPENSATION PAID TO SENIOR EXECUTIVES OF COMPARABLE NON-PROFIT AND PROPRIETARY INSTITUTIONS IN EDUCATION AND OTHER FIELDS. THE PROCESS IS DOCUMENTED AND WAS LAST COMPLETED IN JUNE 2025.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE EXECUTIVE COMMITTEE SHALL CONSIST OF THE BOARD CHAIR AS THE CHAIR OF THE EXECUTIVE COMMITTEE, THE TREASURER, THE SECRETARY, THE FOUNDATION CEO, WHO SHALL BE AN EX-OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT FOR THE BOARD BETWEEN REGULAR BOARD MEETINGS ON ALL MATTERS, EXCEPT FOR THE FOLLOWING: (A) ELECTING, APPOINTING, OR REMOVING ANY MEMBER OF ANY COMMITTEE THAT HAS THE AUTHORITY OF THE BOARD OR ANY OFFICER OR DIRECTOR, INCLUDING THE FILLING OF VACANCIES ON THE BOARD OR ON ANY COMMITTEE WHICH HAS THE AUTHORITY OF THE BOARD; (B) THE AUTHORIZATION OF THE SALE, LEASE, CONVEYANCE, EXCHANGE, OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE FOUNDATION NOT IN THE ORDINARY COURSE OF BUSINESS; (C) THE AUTHORIZATION OF THE VOLUNTARY DISSOLUTION OF THE FOUNDATION OR THE REVOCATION OF PROCEEDINGS THEREFOR; (D) THE ADOPTION OF A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE FOUNDATION; (E) THE APPOINTMENT OF OTHER COMMITTEES OF THE BOARD IF SUCH COMMITTEE WILL HAVE THE AUTHORITY OF THE BOARD; (F) THE ACCEPTANCE OF THE ANNUAL FINANCIAL AUDIT PERFORMED BY AN INDEPENDENT AUDITOR, BUT MAY REVIEW AND DETERMINE CONSISTENT WITH SECTION 4.22(C)(2) OF THE BYLAWS; (G) THE APPROVAL OF ANY SELF-DEALING TRANSACTION DESCRIBED IN SECTION 5233 OF THE LAW, EXCEPT THAT WHEN IT IS NOT REASONABLY PRACTICABLE TO OBTAIN APPROVAL OF THE BOARD PRIOR TO ENTERING INTO SUCH A TRANSACTION, A COMMITTEE AUTHORIZED BY THE BOARD MAY APPROVE THE TRANSACTION IN A MANNER CONSISTENT WITH THE STANDARDS SET FORTH IN SECTION 5233(D) OF THE LAW SUBJECT TO RATIFICATION BY A MAJORITY OF THE DIRECTORS THEN IN OFFICE (WITHOUT COUNTING THE VOTE OF ANY INTERESTED DIRECTORS) AT THE NEXT MEETING OF THE BOARD; OR (H) THE APPROVAL OF ANY OTHER ACTIONS THAT, PURSUANT TO THESE BYLAWS, THE ARTICLES OF INCORPORATION, OR APPLICABLE LAW, MAY NOT BE DELEGATED TO A COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 7AA DIRECTOR SHALL BE NOMINATED BY THE FOUNDATION CEO AND A MAJORITY OF THE DIRECTORS ELECTED BY THE BOARDS OF TRUSTEES OF NU AND CITYU. THE FOUNDATION CEO WILL NOMINATE CANDIDATES AT LEAST 30 DAYS, OR AS SOON AS PRACTICABLE, PRIOR TO THE MEETING AT WHICH THE NU AND CITY U BOARDS OF TRUSTEES WILL CONSIDER THE NOMINEE FOR ELECTION. DIRECTORS SHALL BE ELECTED UPON A MAJORITY VOTE OF TRUSTEES THEN IN OFFICE.
FORM 990, PART VI, SECTION A, LINE 7BANY DIRECTOR OR DIRECTORS MAY BE REMOVED FROM OFFICE WITHOUT CAUSE IF SUCH REMOVAL IS APPROVED BY A MAJORITY OF THE BOARD OF TRUSTEES OF NU AND CITY U OR A MAJORITY OF THE DIRECTORS THEN IN OFFICE AND RATIFIED A MAJORITY OF THE BOARDS OF TRUSTEES OF NU AND CITY U. THE BYLAWS MAY BE AMENDED OR REPEALED, SUBJECT TO THE PROVISIONS OF THE LAW, BY THE APPROVAL OF THE BOARD; PROVIDED, HOWEVER, THAT AMENDMENTS TO SECTION 4.3, SECTION 4.5, SECTION 4.9, AND SECTION 5.7 MAY BE AMENDED ONLY BY OR WITH THE CONSENT OF THE BOARDS OF TRUSTEES OF NU AND CITY U.
FORM 990, PART VI, SECTION B, LINE 11BTHE DRAFT FORM 990 WAS DISTRIBUTED TO SENIOR MANAGEMENT AND THE AUDIT COMMITTEE. THE FINAL VERSION OF FORM 990 WAS DISTRIBUTED TO THE TRUSTEES FOR REVIEW BEFORE FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF TRUSTEES HAS ANNUALLY REVIEWED AND APPROVED (BY A MAJORITY OF DISINTERESTED PARTIES) THE BUSINESS TRANSACTIONS WITH TRUSTEES OR THEIR AFFILIATED PROFESSIONAL SERVICE FIRMS. SUCH REVIEWS INCLUDE CONSIDERATION OF DATA ON COMPARABLE SERVICE PROVIDERS COLLECTED BY UNIVERSITY COUNSEL. THE INTERESTED TRUSTEES WERE EXCUSED FROM BOARD SESSIONS DURING WHICH THOSE BUSINESS TRANSACTIONS WERE DISCUSSED AND DID NOT PARTICIPATE IN VOTING ON SUCH TRANSACTIONS. QUESTIONNAIRES ARE DISTRIBUTED EVERY JANUARY. COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY UNIVERSITY COUNSEL AND WAS REVIEWED BY THE BOARD DURING THE YEAR ENDED JUNE 30, 2025.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VIIEMPLOYEES OF THE FOUNDATION ARE ALSO EMPLOYED BY A RELATED ORGANIZATION, NATIONAL UNIVERSITY, WHICH PROCESSES PAYROLL AND ISSUES FORMS W2. THE RELATED ORGANIZATION CHARGES THE FOUNDATION FOR THE EMPLOYEES' SALARIES, BENEFITS, AND PAYROLL TAXES. THESE AMOUNTS ARE REPORTED IN PART VII, SECTION A, COLUMN (E) AS COMPENSATION FROM A RELATED ORGANIZATION. THE REIMBURSED PAYROLL COSTS ARE REPORTED BY THE FOUNDATION IN PART IX (STATEMENT OF FUNCTIONAL EXPENSES) AS COMPENSATION AND EMPLOYEE BENEFIT EXPENSES AND ARE ALLOCATED AMONG PROGRAM SERVICES, MANAGEMENT AND GENERAL, AND FUNDRAISING BASED ON THE SERVICES PERFORMED.
FORM 990, PART XII, LINE 2C:THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
NATIONAL UNIVERSITY
9388 LIGHTWAVE AVENUESAN DIEGOCA92123237172306EDUCATIONAL INSTITUTIONCA501(C)(3)LINE 2N/A0
CITY UNIVERSITY OF SEATTLE
521 WALL STREETSEATTLEWA98121237421224EDUCATIONAL INSTITUTIONWA501(C)(3)LINE 2N/A0
JOHN F KENNEDY UNIVERSITY
9388 LIGHTWAVE AVENUESAN DIEGOCA92123941610694EDUCATIONAL INSTITUTIONCA501(C)(3)LINE 2N/A0
NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL
9388 LIGHTWAVE AVENUESAN DIEGOCA92123562438569EDUCATIONAL INSTITUTIONCA501(C)(3)LINE 10N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
NATIONAL UNIVERSITY
P$230,352COST
NATIONAL UNIVERSITY
Q$516,353COST

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