Nonprofit · EIN 23-7172306
NATIONAL UNIVERSITY
Tax-exempt · SAN DIEGO, CA 92123
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $555,848,700 | $574,114,741 | -$18,266,041 | $1,182,750,065 | $289,277,156 | $893,472,909 |
| June 30, 2024 | 990 | $544,171,192 | $609,351,264 | -$65,180,072 | $1,238,112,709 | $306,097,801 | $932,014,908 |
| June 30, 2023 | 990 | $400,167,179 | $535,882,865 | -$135,715,686 | $1,312,305,943 | $291,683,647 | $1,020,622,296 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $14,552,396
- of which government grants
- $8,821,215
- Program service revenue
- $431,211,964
- Investment income
- $107,701,734
- Net rental income
- $20,910
- Net gain from sales of assets
- $93,814,534
- Net income from sales of inventory
- $976,643
- Other revenue
- $2,382,606
Expenses
- Grants and similar amounts paid
- $59,244,776
- Compensation of officers, directors and key employees
- $5,944,463
- Other salaries and wages
- $213,045,486
- Salaries, compensation and benefits (total)
- $278,100,635
- Professional fundraising fees
- $0
- Legal fees
- $2,190,415
- Accounting fees
- $593,453
- Occupancy
- $7,717,701
- Travel
- $3,600,638
- Depreciation
- $5,340,919
- Program services (functional)
- $281,399,137
- Management and general (functional)
- $292,306,907
- Fundraising (functional)
- $408,697
Balance sheet and other
- Total assets, start of year
- $1,238,112,709
- Total assets, end of year
- $1,182,750,065
- Total liabilities, end of year
- $289,277,156
- Net assets, end of year
- $893,472,909
- Land, buildings and equipment
- $41,991,691
- Publicly traded securities
- $190,340,784
- Net assets without donor restrictions
- $857,096,909
- Net assets with donor restrictions
- $36,376,000
- Gross unrelated business income
- $2,738,824
- Gross receipts
- $677,065,265
- Employees
- 5,322
- Volunteers
- 19
- Year formed
- 1971
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARK MILLIRON | PRESIDENT/CEO Trustee or director, Officer | 45 | $992,000 | $61,175 |
| CAREY HILDERBRAND | EVP, CHIEF MARKETING OFFICER Key employee | 45 | $448,500 | $63,177 |
| KAREN WHITNEY | EVP, SSS&ADMIN/CFO Officer | 45 | $448,500 | $61,878 |
| DAVE LAWRENCE | FORMER CFO THRU 4/24 Former | 45 | $419,271 | $48,384 |
| THOMAS STEWART | EVP, CAUSE RESEARCH INSTITUTE Key employee | 45 | $379,858 | $62,141 |
| CHRIS RUSSO | EVP, CHIEF OF STAFF Key employee | 45 | $347,288 | $58,490 |
| JOHN CICERO | PROVOST/CHIEF ACADEMIC OFFICER Key employee | 45 | $352,878 | $41,641 |
| MICHELLE BELLO | SVP, ADMIN & FINANCE/ASST SECRETARY Officer | 45 | $356,315 | $37,135 |
| PAT PENDLETON | CHIEF INFO OFFICER Key employee | 45 | $313,250 | $56,351 |
| SCOTT PAGE | SVP, NU ACADEMIES Key employee | 45 | $312,455 | $45,493 |
| SANDI BEST | SVP, CHIEF HUMAN RESOUCES OFFICER Key employee | 45 | $313,885 | $37,674 |
| NANCY ROHLAND | EVP, COMMUNITY ENGAGEMENT Key employee | 45 | $304,081 | $44,380 |
| CHRISTOPHER GRAHAM | EVP, WORKFORCE & COMMUNITY EDUCATION Key employee | 45 | $301,813 | $32,021 |
| JOSEPH HOEY | VP, ACCREDITATION & ASSESS. THRU 8/24 Highest-paid employee | 45 | $282,375 | $31,264 |
| IAN COOPER | SVP, STUDENT SUCCESS SERVICES Highest-paid employee | 45 | $248,503 | $52,374 |
23 more people on this return
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANGELA BALDASARE | DEPUTY CHIEF OF STAFF/SVP RESEARCH Highest-paid employee | 45 | $257,913 | $41,874 |
| DAREN UPHAM | SVP, ENROLLMENT Highest-paid employee | 45 | $252,425 | $40,618 |
| STEVE JOHNSON | ED STRATEGIC PARTNERSHIPS THRU 6/24 Former | 45 | $252,256 | $26,418 |
| DR RUTHANN HEINRICH | CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| E LEE RICE DO | VICE CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| RICHARD CHISHOLM | TREASURER THRU 4/25 Trustee or director, Officer | 3 | $0 | $0 |
| HIEP QUACH | TREASURER AS OF 4/25 Trustee or director, Officer | 3 | $0 | $0 |
| LEE WILLS-IRVINE | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| MARIA L AGUAYO | TRUSTEE AS OF 6/25 Trustee or director | 3 | $0 | $0 |
| STACY ALLISON | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JENNIFER BUCKNER | TRUSTEE AS OF 6/25 Trustee or director | 3 | $0 | $0 |
| TOM CLEVINGER | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JEANNE CONNELLY | TRUSTEE Trustee or director | 3 | $0 | $0 |
| KIM FOLSOM | TRUSTEE THRU 8/24 Trustee or director | 3 | $0 | $0 |
| DR VIRGINIA FRAIRE | TRUSTEE AS OF 1/25 Trustee or director | 3 | $0 | $0 |
| HAROLD GREENBERG | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DR ERLINDA MARTINEZ | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MICHAEL R MCGILL | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JOANNE PASTULA | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DAN PITTARD | TRUSTEE Trustee or director | 3 | $0 | $0 |
| RICHARD RHODES | TRUSTEE AS OF 1/25 Trustee or director | 3 | $0 | $0 |
| CARLOS RODRIGUEZ | TRUSTEE Trustee or director | 3 | $0 | $0 |
| THOMAS TOPUZES | TRUSTEE Trustee or director | 3 | $0 | $0 |
990 for the year ended June 30, 2024: 40 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DR MARK MILLIRON | PRESIDENT & CEO Trustee or director, Officer | 45 | $983,556 | $38,391 |
| DR MICHAEL CUNNINGHAM | FORMER CHANCELLOR Former | 0 | $1,006,882 | $4,877 |
| JAY GOIN | FORMER, EVP, STUDENT OPERATIONS Key employee | 45 | $714,888 | $11,608 |
| CAREY HILDERBRAND | EVP, CHIEF MARKETING OFFICER Key employee | 45 | $429,630 | $53,889 |
| KAREN WHITNEY | EVP, SSS & ADMIN/CFO (AS OF 05/24) Officer | 45 | $419,956 | $53,540 |
| DAVE C LAWRENCE | EVP, ADMIN, FINANCE (THRU 4/2024) Officer | 45 | $409,308 | $43,321 |
| THOMAS STEWART | EVP, EXECUTIVE DIRECTOR, CRI Key employee | 45 | $383,495 | $52,158 |
| CHRISTOPHER RUSSO | CHIEF OF STAFF Key employee | 45 | $348,306 | $52,158 |
| JOHN CICERO | PROVOST Key employee | 45 | $363,952 | $32,609 |
| PATRICK PENDLETON | CHIEF INFORMATION OFFICER Key employee | 45 | $347,035 | $45,970 |
| ALEX CHIMON | FORMER, VP DATA Highest-paid employee | 45 | $361,468 | $15,681 |
| MICHELLE BELLO | SVP, ADMIN, FINANCE Officer | 45 | $335,396 | $37,719 |
| SANDRA BEST | SVP, CHIEF HUMAN RESOURCES OFFICER Key employee | 45 | $319,266 | $43,595 |
| SCOTT PAGE | SVP, ACADEMIES Key employee | 45 | $316,406 | $44,892 |
| NANCY ROHLAND | EVP, COMMUNICATION AND COMMUNITY ENGAGEMENT Key employee | 45 | $310,108 | $34,937 |
| STEVEN JOHNSON | EXEC DIR, STRATEGIC PARTNERSHIPS - (FORMER) Highest-paid employee | 45 | $276,480 | $48,344 |
| CHRISTOPHER GRAHAM | EVP, WORKFORCE EDUCATION SOLUTIONS Key employee | 45 | $288,375 | $30,616 |
| JOHN HOEY | VICE PROVOST OF ACADEMIC AFFAIRS Key employee | 45 | $261,956 | $38,729 |
| PABLO FABIAN | SVP, ASSOC GENERAL COUNSEL Key employee | 45 | $249,820 | $46,516 |
| IAN COOPER | SVP, STUDENT SUCCESS SERVICES INNOVATIONS Highest-paid employee | 45 | $249,488 | $46,493 |
| DONNA ARIAS | FORMER, SVP CHG MGMNT Highest-paid employee | 45 | $287,805 | $0 |
| GERARDO DE LOS SANTOS | VP, COMMUNITY COLLEGE RELATIONS Highest-paid employee | 45 | $248,097 | $25,978 |
| ANGELA BALDASARE | VP, STRATEGIC INSTIT RESEARCH AND PLANNING Key employee | 45 | $251,633 | $22,247 |
| ROBERT LEE | DEAN Key employee | 45 | $227,834 | $37,117 |
| DR RUTHANN HEINRICH | CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| DR E LEE RICE | VICE CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| LEE WILLS-IRVINE | SECRETARY (SEC. AS OF 10/23) Trustee or director, Officer | 3 | $0 | $0 |
| THOMAS TOPUZES | SECRETARY (SEC. THRU 10/23) Trustee or director, Officer | 3 | $0 | $0 |
| RICHARD CHISHOLM | TREASURER (TREAS. THRU 10/23) Trustee or director, Officer | 3 | $0 | $0 |
| KIM FOLSOM | TREASURER (TREAS. AS OF 10/23) Trustee or director, Officer | 3 | $0 | $0 |
| STACY ALLISON | TRUSTEE Trustee or director | 3 | $0 | $0 |
| THOMAS CLEVINGER | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JEANNE CONNELLY | TRUSTEE Trustee or director | 3 | $0 | $0 |
| HAROLD GREENBERG | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DR ERLINDA MARTINEZ | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MICHAEL MCGILL | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JOANNE PASTULA | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DAN PITTARD | TRUSTEE Trustee or director | 3 | $0 | $0 |
| HIEP QUACH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| CARLOS RODRIGUEZ | TRUSTEE Trustee or director | 3 | $0 | $0 |
990 for the year ended June 30, 2023: 35 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CAREY HILDERBRAND EXEC VP | CHIEF MARKETING OFFICER Key employee | 45 | $419,630 | $71,772 |
| DR MARK MILLIRON | PRESIDENT & CHIEF EXECUTIVE OFFICER Trustee or director, Officer | 45 | $390,368 | $7,239 |
| JOHN CICERO | PROVOST Key employee | 45 | $286,581 | $30,209 |
| JOHN HOEY | VICE PROVOST OF ACADEMIC AFFAIRS Highest-paid employee | 45 | $253,973 | $38,792 |
| GANGARAM SINGH | PROVOST UNTIL JUL 2022 Key employee | 45 | $244,284 | $46,309 |
| ERIC ROE | DEAN Key employee | 45 | $226,610 | $23,533 |
| ROBERT LEE | DEAN Key employee | 45 | $217,640 | $27,307 |
| GLORIA MCNEAL ASSOC VP | COMMUNITY AFFAIRS IN HEALTH Highest-paid employee | 45 | $208,391 | $35,111 |
| EMILY EMMER | VP MARKETING Highest-paid employee | 45 | $227,534 | $14,572 |
| NICOLE POLEN-PETIT | DEAN Key employee | 45 | $160,537 | $68,716 |
| FARHANG MOSSAVAR-RAHMANI | PROFESSOR OF FINANCE Highest-paid employee | 45 | $175,194 | $31,148 |
| DONNA ELDER ASSOC DEAN | SANFORD COLLEGE OF EDUCATION Highest-paid employee | 45 | $170,081 | $32,875 |
| ALVIN MCLEAN | DEAN Key employee | 45 | $168,613 | $29,060 |
| JODI REEVES | DEAN Key employee | 45 | $175,549 | $17,730 |
| DR RUTHANN HEINRICH | CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| DR E LEE RICE | VICE CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| RICHARD CHISHOLM | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| THOMAS TOPUZES | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| DR MICHAEL CUNNINGHAM | CHANCELLOR UNTIL MAR 2023 Trustee or director, Officer | 3 | $0 | $0 |
| LEE WILLS-IRVINE | TRUSTEE Trustee or director | 3 | $0 | $0 |
| KIM FOLSOM | TRUSTEE Trustee or director | 3 | $0 | $0 |
| STACY ALLISON | TRUSTEE Trustee or director | 3 | $0 | $0 |
| THOMAS CLEVINGER | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JEANNE CONNELLY | TRUSTEE Trustee or director | 3 | $0 | $0 |
| ANA GOMEZ CHAPMAN | TRUSTEE UNTIL JUL 2022 Trustee or director | 3 | $0 | $0 |
| HAROLD GREENBERG | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DR ERLINDA MARTINEZ | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MICHAEL MCGILL | TRUSTEE Trustee or director | 3 | $0 | $0 |
| JOANNE PASTULA | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DAN PITTARD | TRUSTEE Trustee or director | 3 | $0 | $0 |
| HIEP QUACH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| TAHJAR ROAMARTINEZ | TRUSTEE UNTIL JUL 2022 Trustee or director | 3 | $0 | $0 |
| CARLOS RODRIGUEZ | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MICHELLE BELLO | ASSISTANT SECRETARY Officer | 3 | $0 | $0 |
| DAVE C LAWRENCE | CHIEF FINANCIAL OFFICER Officer | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 9388 LIGHTWAVE AVE, SAN DIEGO, CA 92123-1426
- In care of
- % RANDY FRISCH
- Principal officer (990 for 2024)
- KAREN WHITNEY, 9388 LIGHTWAVE AVENUE, SAN DIEGO, CA 92123
- Signed the 990
- KAREN WHITNEY, EVP
- Phone
- (858) 642-8100
- Website
- WWW.NU.EDU
- Return prepared by
- CLIFTONLARSONALLEN LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7172306 or by the name NATIONAL UNIVERSITY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO DELIVER ACCESSIBLE WORLD-CLASS STUDENT EXPERIENCES BY PROVIDING QUALITY PROGRAMS AND SERVICES THAT ENSURE STUDENT SUCCESS THROUGH MEANINGFUL LEARNING. TO BE AN INCLUSIVE AND INNOVATIVE UNIVERSITY SERVING LIFE-LONG LEARNERS WHO CONTRIBUTE TO THE POSITIVE TRANSFORMATION OF SOCIETY.
Program accomplishments
- NATIONAL UNIVERSITY ("NU") IS A NOT-FOR-PROFIT UNIVERSITY, HEADQUARTERED IN SAN DIEGO, CA, FOUNDED IN 1971 TO SERVE THE NEEDS OF A DIVERSE GROUP OF STUDENTS. NU PROVIDES INNOVATIVE,CHALLENGING, ACCESSIBLE DEGREE OPPORTUNITIES TO NON-TRADITIONAL, WORKING, AND MILITARY STUDENTS. NU IS ACCREDITED BY THE ACCREDITING COMMISSION FOR SENIOR COLLEGES AND UNIVERSITIES OF THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES.Expenses $281,399,137 · grants $59,244,776 · revenue $432,188,607
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7172306
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B430)
- Assets (IRS master file)
- $1,182,750,065
- Income (IRS master file)
- $677,065,265
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $555,848,700 | $574,114,741 | $1,182,750,065 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $544,171,192 | $609,351,264 | $1,238,112,709 | IRS |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $400,167,179 | $535,882,865 | $1,312,305,943 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $352,936,286 | $375,144,846 | $1,323,083,804 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7172306).
Questions about NATIONAL UNIVERSITY
- What is the EIN of NATIONAL UNIVERSITY?
- The employer identification number (EIN) of NATIONAL UNIVERSITY is 23-7172306.
- Is NATIONAL UNIVERSITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to NATIONAL UNIVERSITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL UNIVERSITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL UNIVERSITY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL UNIVERSITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of NATIONAL UNIVERSITY?
- The 990 for the year ended June 30, 2025 names KAREN WHITNEY.
- Who are the officers and directors of NATIONAL UNIVERSITY?
- The 990 for the year ended June 30, 2025 lists 38 people; 18 received compensation from the organization, the highest $992,000 (MARK MILLIRON, PRESIDENT/CEO).
- How much revenue does NATIONAL UNIVERSITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $555,848,700, expenses of $574,114,741 and total assets of $1,182,750,065 at year end.
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