2024-11-14T15:03:59-06:00 2023-12-31 540737372 PBMARES LLP 150 BOUSH STREET SUITE 400 NORFOLK VA 23510 990 2023-01-01 540784341 ATLANTIC UNIVERSITY ATLA 7576318101 215 67TH STREET VIRGINIA BEACH VA 23451 CASSIE MCQUAGGE INTERIM CHIEF EXECUTIVE OFFICER 7576318101 2024-11-14 1 0 MELISSA H TUCKER CPA P00716515 7576274644 2024-11-14 2023 2024-10-15 13:58:12Z CASSIE MCQUAAGE 215 67TH STREET VIRGINIA BEACH VA 23451 455938 0 X WWW.ATLANTIC-UNIVERSITY.ORG X 1930 VA ATLANTIC UNIVERSITY PROVIDES A DISTANCE EDUCATION LEARNING ENVIRONMENT THAT INTEGRATES BODY, MIND AND SPIRIT TO HELP PEOPLE ACHIEVE HIGHER HUMAN POTENTIAL AND TRANSFORM THEIR LIVES, BETTER UNDERSTAND THEIR RELATIONSHIP TO ALL LIFE, AND BE OF PROFOUND SERVICE TO OTHERS. THE CURRICULUM DRAWS FROM THE BEST OF THE HUMANITIES, SOCIAL AND NATURAL SCIENCES, PSYCHOLOGY AND RELIGIOUS AND SPIRITUAL TRADITIONS, TO FORM A DISTINGUISHED AND RELEVANT COURSE OF SCHOLARSHIP IN THE FIELD OF TRANSFORMATIVE THEORIES AND PRACTICES. 13 13 6 13 0 0 131460 232365 220256 205962 8611 17611 0 0 360327 455938 0 0 0 0 189079 132926 0 0 962 155596 207995 344675 340921 15652 115017 643991 874659 370739 457056 273252 417603 X ATLANTIC UNIVERSITY'S MISSION IS TO PROVIDE A HIGH-QUALITY GRADUATE-LEVEL DISTANCE EDUCATION FOR ADULT LEARNERS THAT INTEGRATES BODY, MIND, AND SPIRIT TO HELP PEOPLE ACHIEVE HIGHER HUMAN POTENTIAL AND TRANSFORM THEIR LIVES, BETTER UNDERSTAND THEIR RELATIONSHIP TO ALL LIFE, AND BE OF PROFOUND SERVICE TO OTHERS. 0 0 337074 205962 ATLANTIC UNIVERSITY HAD A STEADY 2023 ACADEMIC YEAR, MEETING BUDGETS AND ENROLLMENT EXPECTATIONS. RECRUITMENT AND RETENTION REMAINED STRONG. NUMEROUS COURSES WERE UPDATED AND IMPROVED AND NEW FACULTY WERE RECRUITED. OUTCOMES ASSESSMENTS CONTINUE TO PROVIDE EVIDENCE OF STUDENTS ACHIEVING LEARNING OUTCOMES. 337074 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA MD X CASSIE MCQUAGGE 7574577210 215 67TH STREET VIRGINIA BEACH VA 23451 X DOUG KNUEVEN TRUSTEE, BOARD CHAIR 0.75 1.25 X 0 0 0 MARIANNE SPLENDA TRUSTEE, BOARD VICE CHAIR 0.75 1.25 X 0 0 0 GORGIANA ALONZO THROUGH JUNE 2023 TRUSTEE 0.75 1.25 X 0 0 0 BERNIE COOMES TRUSTEE 0.75 1.25 X 0 0 0 VIRDELLA DENWIDDIE THROUGH JUNE 202 TRUSTEE 0.75 1.25 X 0 0 0 DONITA M KING TRUSTEE 0.75 1.25 X 0 0 0 ALISON MILLS-LONG TRUSTEE 0.75 1.25 X 0 0 0 ANTHONY REDDIN ELECTED JUNE 2023 TRUSTEE 0.75 1.25 X 0 0 0 KEVIN REGER TRUSTEE 0.75 1.25 X 0 0 0 JOHN SCHROEDER ELECTED JUNE 2023 TRUSTEE 0.75 1.25 X 0 0 0 JOY SCOTT ELECTED JUNE 2023 TRUSTEE 0.75 1.25 X 0 0 0 DIANNE STANFORD TRUSTEE 0.75 1.25 X 0 0 0 ARTHUR P STRICKLAND TRUSTEE 0.75 1.25 X 0 0 0 MARK THURSTON TRUSTEE 0.75 1.25 X 0 0 0 KATHLEEN WELSCH TRUSTEE 0.75 1.25 X 0 0 0 NICOLE CHARLES EXECUTIVE DIRECTOR/CEO 1.50 38.50 X 0 169117 10989 JAMES VAN AUKEN VICE PRESIDENT/DIRECTOR 26.00 14.00 X 39072 0 10626 MICHELLE MCNEAR DIRECTOR - DEAN 40.00 0.00 X 19231 15000 0 58303 184117 21615 0 0 1 0 0 232365 232365 TUITION 611310 197640 197640 OTHER PROGRAM SERVICE 611310 8322 8322 205962 10481 10481 7130 0 7130 7130 7130 455938 205962 0 17611 X 68929 65082 2885 962 55232 55232 8765 8765 177753 177753 5267 5267 2517 2517 LICENSES AND FEES 17844 17844 PROGRAM EXPENSES 4242 4242 DUES AND SUBSCRIPTIONS 372 372 340921 337074 2885 962 237715 334915 70440 43258 580 0 335256 496486 643991 874659 61029 20969 309710 436087 370739 457056 X -120414 -213207 393666 630810 273252 417603 643991 874659 X 115017 29619 -285 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 433525 216644 47230 0 697399 440808 70624 -66900 11007 433525 381775 52335 18073 11375 440808 446720 6426 -49064 22307 381775 363508 30000 72225 19013 446720 0.68806 0.31194 0.00000 0 0 0 ACCRUED WAGES 5286 ACCRUED PAYROLL TAX 436 ACCRUED VACATION PAYABLE 1948 DUE TO A.R.E. 428417 436087 X 485557 29619 29619 455938 0 455938 341206 285 285 340921 0 340921 PART V, LINE 4: QUASI-ENDOWMENT FUNDS ARE FUNDS SET ASIDE OF WHICH EARNINGS AND/OR PRINCIPAL ARE TO BE USED FOR BOARD-DESIGNATED PURPOSES. PART X, LINE 2: A.R.E. AND ITS AFFILIATES, E.C.F. AND A.U., ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME, IF ANY, RESULTING FROM UNRELATED BUSINESS TAXABLE INCOME. FASB ASC TOPIC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION'S MANAGEMENT HAS EVALUATED THE IMPACT OF THE STANDARD TO ITS CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNCOLLECTIBLE ACCOUNTS 285. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ATLANTIC UNIVERSITY HAS INCLUDED THE POLICY IN ITS CATALOG THAT IS AVAILABLE ONLINE. SCHEDULE E, PART I, LINE 4 N/A X X X X 0 0 0 0 0 0 0 0 0 NICOLE CHARLES EXECUTIVE DIRECTOR/CEO 0 169117 0 0 0 0 0 0 0 10989 0 180106 0 0 SCHEDULE J, PART II THE NONTAXABLE BENEFITS IN COLUMN (D) IS ASSOCIATED WITH INSURANCE PREMIUMS. THE EXECUTIVE DIRECTOR/CEO IS NOT PAID BY ATLANTIC UNIVERSITY BUT RATHER BY A.R.E., A RELATED ORGANIZATION. FORM 990, PART V, Q 7G AND 7H QUESTIONS 7G AND 7H DO NOT APPLY TO THE ORGANIZATION BECAUSE THE ORGANIZATION DID NOT HAVE CONTRIBUTIONS OF QUALIFIED INTELLECTUAL PROPERTY OR CONTRIBUTIONS OF CARS, BOATS, AIRPLANES OR OTHER VEHICLES DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 2 JAMES VAN AUKEN IS THE SON OF JOHN VAN AUKEN, A DIRECTOR OF ASSOCIATION FOR RESEARCH AND ENLIGHTENMENT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 TAX RETURN WAS MADE AVAILABLE ON THE BOARD OF TRUSTEES' WEBSITE. EACH BOARD MEMBER RECEIVED A PERSONAL E-MAIL NOTIFICATION THAT THE TAX RETURN WAS AVAILABLE FOR VIEWING. FORM 990, PART VI, SECTION B, LINE 12C THE A.R.E.'S BOARD GOVERNANCE PROCESS REQUIRES ALL BOARD OF TRUSTEES MEMBERS TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 ALL PERSONNEL SALARIES ARE BASED ON WAGE AREA GUIDELINES. CEO COMPENSATION IS ESTABLISHED WITHIN GUIDELINES PER CHARITY NAVIGATOR. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS AVAILABLE UPON REQUEST. THE 990 FILING IS ALSO READILY AVAILABLE IN THE A.R.E. LIBRARY. THE 990 RETURNS ARE ALSO POSTED ON GUIDESTAR, NONPROFIT WEBSITE. FORM 990, PART VII, COLUMN (F) THE MAJORITY OF OTHER COMPENSATION IS ASSOCIATED WITH HEALTH INSURANCE PREMIUMS. FORM 990, PART IX, LINE 11G PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 3,874. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,874. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 173,879. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 173,879. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE ACCOUNTS -285. PART XI, LINE 2C THE FINANCE COMMITTEE OF THE BOARD IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. IN JUNE OF EACH YEAR, THE FINANCE COMMITTEE LISTENS TO A REPORT ON THE AUDIT. THE BOARD THEN LISTENS TO THE RECOMMENDATION OF MANAGEMENT AND VOTES ON A MOTION TO ENGAGE, OR DIS-ENGAGE THE AUDITORS BASED ON PROPOSAL FEES, NUMBER OF YEARS ENGAGED, ETC. ASSOCIATION FOR RESEARCH AND ENLIGHTENMENT INC 215 67TH ST VIRGINIA BEACH VA 23451 540573802 EDUCATION AND RESEARCH VA 501(C)(3) LINE 10 0 EDGAR CAYCE FOUNDATION 215 67TH ST VIRGINIA BEACH VA 23451 540538204 PERMANENT LEGAL & PHYSICAL CUSTODY OF HISTORICAL RESOURCES VA 501(C)(3) LINE 12A, I ASSOCIATION FOR RESEARCH AND ENLIGHTENMENT INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1