2024-05-15T16:23:38-05:00 2023-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2022-07-01 941610694 JOHN F KENNEDY UNIVERSITY JOHN 9259693300 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 KAREN WHITNEY EVP/STUDENT SUCCESS SERV/CFO 9259693300 2024-05-13 1 KAREN WHITNEY 999009999 1 PATRICIA J MAYER P00188643 8586271400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVE C LAWRENCE 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 0 0 X WWW.JFKU.EDU X 1964 CA OUR MISSION WAS TO PROVIDE ACCESS TO HIGH-QUALITY, INNOVATIVE EDUCATIONAL OPPORTUNITIES THAT INTEGRATED THEORY AND LIFE EXPERIENCE. WE INSPIRED PERSONAL, PROFESSIONAL AND ACADEMIC GROWTH, AND ADVANCED THE WELL-BEING OF OUR DIVERSE LOCAL AND GLOBAL COMMUNITIES. THIS MISSION WAS BUILT UPON OUR CORE VALUES. X 17 16 0 20 0 0 2667595 0 0 0 -539862 0 0 0 2127733 0 5618925 48224 0 0 0 0 0 0 0 1224875 0 6843800 48224 -4716067 -48224 11352135 0 11303911 0 48224 0 X OUR MISSION WAS TO PROVIDE ACCESS TO HIGH-QUALITY, INNOVATIVE EDUCATIONAL OPPORTUNITIES THAT INTEGRATED THEORY AND LIFE EXPERIENCE. WE INSPIRED PERSONAL, PROFESSIONAL AND ACADEMIC GROWTH, AND ADVANCED THE WELL-BEING OF OUR DIVERSE LOCAL AND GLOBAL COMMUNITIES. THIS MISSION WAS BUILT UPON OUR CORE VALUES. 0 1 48224 48224 IN APRIL 2020, JFKU'S BOARD VOTED TO TERMINATE ITS ACADEMIC OPERATIONS AND EFFECTIVE DECEMBER 2020, JFKU CEASED ITS OPERATIONS. NU WAS NAMED THE CUSTODIAN OF JFKU ASSETS AND RECORDS UPON CLOSURE. AS OF JUNE 30, 2023, NU RECEIVED ALL REMAINING ASSETS AND LIABILITIES OF JFKU. 48224 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MICHELLE BELLO SR VP ADMIN FINANCE 9259693314 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 X JEANNE CONNELLY CHAIR (THRU 2/23) 0.10 X X 0 0 0 DR E LEE RICE ACTING CHAIR (FROM 2/23) 0.10 X X 0 0 0 THOMAS TOPUZES SECRETARY, TRUSTEE 0.10 X X 0 0 0 RICHARD CHISHOLM TREASURER, TRUSTEE 0.10 X X 0 0 0 DR MARK MILLIRON EX OFFICIO 0.10 X X 0 0 0 DR RUTHANN HEINRICH TRUSTEE 0.10 X 0 0 0 CARLOS RODRIGUEZ TRUSTEE 0.10 X 0 0 0 DAN PITTARD TRUSTEE 0.10 X 0 0 0 DR ERLINDA MARTINEZ TRUSTEE 0.10 X 0 0 0 HAROLD GREENBERG TRUSTEE 0.10 X 0 0 0 HIEP QUACH TRUSTEE 0.10 X 0 0 0 JOANNE PASTULA TRUSTEE 0.10 X 0 0 0 KIM FOLSOM TRUSTEE 0.10 X 0 0 0 LEE WILLS-IRVINE TRUSTEE 0.10 X 0 0 0 MICHAEL R MCGILL TRUSTEE 0.10 X 0 0 0 STACY ALLISON TRUSTEE 0.10 X 0 0 0 TOM CLEVINGER TRUSTEE 0.10 X 0 0 0 TAHJAR ROAMARTINEZ TRUSTEE (THRU 7/22) 0.10 X 0 0 0 ANA GOMEZ CHAPMAN TRUSTEE (THRU 7/22) 0.10 X 0 0 0 DAVE C LAWRENCE EXEC VP, ADMIN, FINANCE 0.10 X 0 0 0 MICHELLE BELLO SR VP, ADMIN, FINANCE 0.10 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 48224 48224 48224 48224 0 0 48224 0 0 0 11303911 0 11352135 0 11303911 0 11303911 0 X 48224 0 48224 0 11352135 0 -48224 0 X 0 0 0 X X 1 2.50 1 0 0.00 0 X X 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 GOOJFKU HAS CONSISTENTLY ADVERTISED BY PLACING IN MEDIA AND ON NU EXTERNAL FACING WEBSITE GENERALLY CONTAIN THE FOLLOWING STATEMENT: ADMISSION IS OPEN TO QUALIFIED APPLICANTS WITHOUT REGARD TO RACE, RELIGION, SEX, AGE, PHYSICAL DISABILITY, OR ETHNIC ORIGIN. JFKU CEASED ITS OPERATIONS IN DECEMBER 2020, AND AS OF JUNE 30, 2023, NATIONAL UNIVERSITY RECEIVED ALL OF JFKU'S REMAINING ASSETS AND LIABILITIES. 1 NATIONAL UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 237172306 501(C)(3) 48224 0 GENERAL ASSISTANCE 1 0 PART I, LINE 2: GRANTS ARE AWARDED THROUGH THE UNIVERSITY'S GRANTS APPROVAL PROCESS AND MONITORED. REAL PROPERTY 2023-06-30 11303911 BOOK VALUE 237172306 NATIONAL UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 501(C)(3) PAYABLE TO AFFILIATE 2023-06-30 -11303911 BOOK VALUE 237172306 NATIONAL UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 501(C)(3) 1 1 0 0 PART II, LINE 2E: PERSON(S) INVOLVED: BOARD OF TRUSTEES AND OFFICERS PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: TRUSTEES REPORTED IN PART VII OF THE FORM 990 WERE TRUSTEES OF NATIONAL UNIVERSITY PRIOR TO THE TRANSFER OF NET ASSETS AND WILL CONTINUE TO BE THE TRUSTEES OF NATIONAL UNIVERSITY POST TRANSFER OF NET ASSETS. SUCH TRUSTEES WILL ALSO SERVE ON JOHN F KENNEDY UNIVERSITY UNTIL THE ORGANIZATION IS DISSOLVED WITH THE CALIFORNIA SECRETARY OF STATE. SEE SCHEDULE R FOR RELATED ORGANIZATION DETAILS.OFFICERS OF JOHN F KENNEDY UNIVERSITY HAVE BEEN EMPLOYEES OF NATIONAL UNIVERSITY AND THE TRANSFER OF NET ASSETS TO NATIONAL UNIVERSITY WILL NOT CHANGE THE EMPLOYMENT ARRANGEMENT EXISTING WITH NATIONAL UNIVERSITY. FORM 990, PART III, LINE 3 DURING THE YEAR ENDED JUNE 30, 2023, THE ORGANIZATION CEASED ITS OPERATIONS AND ALL REMAINING NET ASSETS AND LIABILITIES WERE TRANSFERRED TO NATIONAL UNIVERSITY. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 WAS DISTRIBUTED TO SENIOR MANAGEMENT AND THE AUDIT COMMITTEE. THE FINAL VERSION OF FORM 990 WAS DISTRIBUTED FOR REVIEW BEFORE FILING TO THE TRUSTEES BY EMAIL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES HAS ANNUALLY REVIEWED AND APPROVED (BY A MAJORITY OF DISINTERESTED TRUSTEES) THE BUSINESS TRANSACTIONS WITH TRUSTEES OR THEIR AFFILIATED PROFESSIONAL SERVICE FIRMS. SUCH REVIEWS INCLUDE CONSIDERATION OF DATA ON COMPARABLE SERVICE PROVIDERS 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, 2023. FORM 990, PART VI, SECTION B, LINE 15 NO COMPENSATION WAS PAID BY THE ORGANIZATION DURING THE FISCAL YEAR ENDED JUNE 30, 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. SYSTEM MANAGEMENT GROUP (NC 823 NATIONAL UNIVERSITY FOUNDATION) 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 201269904 PROVIDES ADMINISTRATIVE SERVICES TO AFFILIATED INSTITUTIONS CA 501(C)(3) LINE 12B, II N/A 1 NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 562438569 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 10 N/A 1 NORTHCENTRAL UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 900171867 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 10 N/A 1 SPECTRUM PACIFIC LEARNING INC 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 453996682 INACTIVE CA 501(C)(3) LINE 10 N/A 1 NATIONAL UNIVERSITY INTERNATIONAL INC 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 453997908 INACTIVE CA 501(C)(3) LINE 2 N/A 1 NATIONAL UNIVERSITY 9388 LIGHTWAVE AVENUE SAN DIEGO CA 92123 237172306 EDUCATIONAL INSTITUTION CA 501(C)(3) LINE 2 N/A 1 CITY UNIVERSITY OF SEATTLE 521 WALL STREET NO 100 SEATTLE WA 98121 237421224 EDUCATIONAL INSTITUTION WA 501(C)(3) LINE 2 N/A 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 NATIONAL UNIVERSITY R 11303911 BOOK VALUE NATIONAL UNIVERSITY S 11303911 BOOK VALUE NATIONAL UNIVERSITY B 48224 CASH SCHEDULE R, RELATED ORGANIZATIONS: THE NUS IS AN ALLIANCE OF EDUCATIONAL INSTITUTIONS, SERVING DIVERSE LEARNERS FROM HIGH SCHOOL TO DOCTORAL PROGRAMS. THE NUS INCLUDES 6 INDEPENDENT NON-PROFIT ORGANIZATIONS EXEMPT UNDER IRC SECTION 501(C)(3): NATIONAL UNIVERSITY, NATIONAL UNIVERSITY VIRTUAL HIGH SCHOOL (WHICH CEASED OPERATIONS IN JUNE 2022), NORTHCENTRAL UNIVERSITY (WHICH MERGED INTO NATIONAL UNIVERSITY 10.31.22), JOHN F. KENNEDY UNIVERSITY (WHICH CEASED OPERATIONS IN DECEMBER 2020), CITY UNIVERSITY OF SEATTLE, AND SYSTEM MANAGEMENT GROUP (SMG). SMG IS A SUPPORTING ORGANIZATION EXEMPT UNDER IRC SECTION 509(A)(3) WHICH PROVIDES SUPPORT AND SERVICES TO ITS TAX-EXEMPT AFFILIATES IN THE NUS THROUGH FEBRUARY 28, 2023 WHEN OPERATIONS WERE DISCONTINUED. SMG CHANGED ITS NAME TO NATIONAL UNIVERSITY FOUNDATION IN AUGUST 2023 AND WILL COMMENCE FUNDRAISING ACTIVITIES IN 2024. SPECTRUM PACIFIC LEARNING COMPANY LLC AND NATIONAL UNIVERSITY INTERNATIONAL LLC ARE WHOLLY-OWNED BY NATIONAL UNIVERSITY, AND ARE TREATED AS DISREGARDED ENTITIES FOR TAX PURPOSES. THE BOARD OF TRUSTEES OF EACH NUS AFFILIATE GOVERNS EACH AFFILIATE INDEPENDENTLY. THE BOARD OF TRUSTEES HAS NO AUTHORITY TO REMOVE, REPLACE OR APPOINT A MAJORITY OF THE GOVERNING BODY OF THOSE OTHER AFFILIATES. THE BOARD OF TRUSTEES OF EACH AFFILIATE, ACTING IN ITS INDEPENDENT CAPACITY, PERIODICALLY APPOINTS ITS OWN NEW TRUSTEES. THE BOARD OF TRUSTEES HAS A MAJORITY OVERLAPPING COMPOSITION BETWEEN EACH AFFILIATE OF NUS.