2024-05-13T19:29:27-05:00 2023-06-30 910189318 MOSS ADAMS LLP 225 S LAKE AVE SUITE 900 PASADENA CA 91101 990 2022-07-01 952786163 WOODBURY UNIVERSITY WOOD 8187670888 7500 NORTH GLENOAKS BLVD BURBANK CA 91504 MICHELE STARKEY SR VP OF ACADEMIC AFFAIRS 8187670888 2024-05-13 1 MICHELE STARKEY 999009999 1 LAUREN A HAVERLOCK P00545829 3104770450 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BARRY RYAN 7500 NORTH GLENOAKS BLVD BURBANK CA 91504 77406162 0 X WWW.WOODBURY.EDU X 1884 CA UNIVERSITY PROGRAMS FOR STUDENTS THAT LEADS TO AN UNDERGRADUATE OR GRADUATE DEGREE. 18 17 634 35 -98133 0 9641683 10291985 41534725 39283579 269611 -647858 2545666 2899089 53991685 51826795 20932238 19668813 0 0 23215650 23438961 0 0 279531 14186838 13899602 58334726 57007376 -4343041 -5180581 57954721 54389751 37168276 35095629 20786445 19294122 X WOODBURY UNIVERSITY EMPOWERS PEOPLE TO DO EXTRAORDINARY THINGS. WE TRANSFORM STUDENTS INTO LIBERALLY EDUCATED PROFESSIONALS AND SOCIALLY RESPONSIBLE CITIZENS BY INTEGRATING LIBERAL ARTS, DESIGN THINKING, ENTREPRENEURSHIP, AND CIVIC ENGAGEMENT INTO ALL PROGRAMS. WE ACHIEVE ACADEMIC EXCELLENCE BY CREATING EXTERNAL PARTNERSHIPS, IMPLEMENTING EFFECTIVE INTERNAL PROCESSES, AND ENSURING QUALITY IN ALL PROGRAMS AND SERVICES.SUCCESSFUL WOODBURY GRADUATES ARE AMBASSADORS FOR THE UNIVERSITY. THEY ARE INNOVATIVE LEADERS WHO HELP INDIVIDUALS AND COMMUNITIES FLOURISH. THEY ARE KNOWN FOR BEING STRONG COMMUNICATORS, ETHICAL THINKERS AND CREATIVE PROBLEM-SOLVERS WITH A DEEP COMMITMENT TO SUSTAINABILITY AND SOCIAL JUSTICE. THEY ARE KNOWLEDGEABLE IN THEIR DISCIPLINES AND EAGER FOR COLLABORATION AND CONTINUOUS LEARNING. THEY INTEGRATE PROFESSIONAL SKILLS WITH GLOBAL CITIZENSHIP, ENTREPRENEURIAL ENERGY, AND INTELLECTUAL CURIOSITY. WOODBURY GRADUATES MAKE A DIFFERENCE. 0 0 47795876 19668813 39283579 WOODBURY UNIVERSITY TRANSFORMS STUDENTS INTO INNOVATIVE PROFESSIONALS WHO WILL CONTRIBUTE RESPONSIBLY TO THE GLOBAL COMMUNITY. WE ACHIEVE ACADEMIC EXCELLENCE BY FOCUSING ON PURPOSEFUL STUDENT ENGAGEMENT, ESTABLISHING EXTERNAL PARTNERSHIPS AND ENSURING THAT ALL OUR PROCESSES, SERVICES AND ENVIRONMENT ENRICH THE STUDENT EXPERIENCE. 47795876 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 121 0 1 634 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X VP OF FINANCE AND ACCOUNTING 8182525243 7500 GLENOAKS BLVD BURBANK CA 915107846 DAVID STEELE-FIGUEREDO PRESIDENT (THRU 09/22) 40.00 X X 366716 0 23864 NATALIA AVALOS VP ADMINISTRATION & HR 40.00 X 283646 0 28650 INGALILL WAHLROOS-RITTER PROFESSOR V (THRU 08/22) 40.00 X 258039 0 14524 RAIDA GATTEN - ASSOCIATE VP ACADEMIC AFFAIRS (THRU 09/22) 40.00 X 225024 0 15456 JOAN MARQUES DEAN 40.00 X 201069 0 24474 PHILLIP PACK PROFESSOR VI (THRU 09/22) 40.00 X 209104 0 14251 TIM MCKENZIE - VP FINANCE & ACCOUNTING (AS OF 08/22) 40.00 X 215000 0 3258 LINDA PETERSON PROFESSOR VI (THRU 06/22) 40.00 X 191431 0 13105 MAURO DIAZ DIRECTOR, FINANCE & GRANT 40.00 X 178057 0 19068 SETA JAVOR - VP EXECUTIVE RELATIONS/BOARD SECRETARY 40.00 X 172219 0 21453 ANGELA DIAMOS PROFESSOR III (THRU 09/22) 40.00 X 173193 0 9539 HEATHER FLOOD DEAN, SCHOOL OF ARCHITECTURE 40.00 X 156962 0 21241 RUBEN ELLIS - DEAN COLLEGE OF LIBERAL ARTS & SCIENCES 40.00 X 153804 0 22254 BARRY RYAN PRESIDENT (AS OF 09/22) 40.00 X X 166691 0 5655 MICHELE STARKEY SR. VP, ACADEMIC AFFAIRS 40.00 X 156936 0 768 RANDALL STAUFFER FORMER VP ACADEMIC AFFAIRS 40.00 X 118523 0 18426 CYNTHIA AZARI FORMER SR. VP, ACADEMIC AFFAIRS 0.00 X 108668 0 0 GREGORY LIPPE CHAIR 1.00 X X 0 0 0 DULARI AMIN VICE CHAIR 1.00 X X 0 0 0 LEE ALPERT TRUSTEE 1.00 X 0 0 0 ZELDA GILBERT TRUSTEE 1.00 X 0 0 0 AUSTIN HUTCHERSON TRUSTEE 1.00 X 0 0 0 SUPERNA KALLE TRUSTEE 1.00 X 0 0 0 AFSHIN KATEB TRUSTEE 1.00 X 0 0 0 DAVID KUMMER TRUSTEE 1.00 X 0 0 0 KAREN LOCKE TRUSTEE 1.00 X 0 0 0 ALEN MALEKIAN TRUSTEE 1.00 X 0 0 0 JOE MOSCHELLA TRUSTEE 1.00 X 0 0 0 WALTER MOSHER JR TRUSTEE 1.00 X 0 0 0 CANDACE NG TRUSTEE 1.00 X 0 0 0 EDWARD SPIEGEL TRUSTEE 1.00 X 0 0 0 WILLIAM THOMAS TRUSTEE 1.00 X 0 0 0 SUNDEEP VAGHASHIA TRUSTEE 1.00 X 0 0 0 ELENA ZAGER TRUSTEE 1.00 X 0 0 0 3335082 0 255986 47 1 1 0 BON APPETIT PO BOX 50196 LOS ANGELES CA 900740196 FOOD SERVICE 987100 SECURITAS SECURITY SERVICES USA INC 16909 PARTHENIA STREET NORTH HILLS CA 91343 SECURITY SERVICES 568100 CCS FACILITY SERVICES PO BOX 845117 LOS ANGELES CA 90084 JANITORIAL SERVICES 379021 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 911891822 ACCOUNTING SERVICES 238783 ANTHOLOGY INC 5201 CONGRESS AVENUE BOCA RATON FL 33487 MARKETING AND ADMISSIONS SERVICES 200308 27 9824990 466995 22900 10291985 TUITION AND FEES 611310 39273437 39273437 PERKINS LOAN INTEREST 611310 10142 10142 39283579 730004 730004 779186 877319 -98133 -98133 -98133 23324186 24702048 -1377862 -1377862 -1377862 ROOM AND BOARD 611710 2823320 2823320 PARKING PERMITS 611710 151543 151543 MISCELLANEOUS REVENUE 611710 22359 22359 2997222 51826795 39283579 -98133 2349364 19668813 19668813 2224441 208616 1890840 124985 145649 71368 72825 1456 16894348 15847571 1046777 1073665 991570 82095 1611847 1395386 208628 7833 1489011 1268116 213246 7649 275392 275392 234553 234553 108187 108187 993196 329229 602287 61680 263710 22007 241703 898970 406881 480701 11388 1217030 366342 850445 243 1590598 1227330 333502 29766 129382 115553 13829 186938 122568 58155 6215 983372 983372 2647121 2647121 930592 930592 RESIDENTIAL FOOD SERVIC 930754 930754 SECURITY 760485 563119 197366 RESTRICTED EXPENSES 548378 548378 STUDENT ACTIVITY 535228 535228 665716 529926 107474 28316 57007376 47795876 8931969 279531 58180 42569 348739 663344 168019 4065556 1371908 877909 492868 418463 86399218 55295728 33330057 31103490 21026066 16132646 964803 891586 194081 194188 57954721 54389751 1011933 1314629 859090 672068 22364870 21929859 6500000 6500000 6432383 4679073 37168276 35095629 X 10576295 9100331 10210150 10193791 20786445 19294122 57954721 54389751 X -5180581 2058160 1630098 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19155677 39387 1294956 6876443 13613577 23307718 62205 -3952140 262106 19155677 20070284 111236 3311094 184896 23307718 19813990 214211 358051 315968 20070284 22197101 554934 748949 3686994 19813990 0.48140 0.47171 0.04689 0 0 7384774 7384774 60571124 39052118 21519006 13524874 11872671 1652203 4918446 4370939 547507 31103490 OTHER PAYABLES 316241 ACCRUED PENSION 3586452 STUDENT FUNDS PAYABLE/DEPOSITS 585476 GIFT ANNUITY OBLIGATION 114032 FINANCE LEASE LIABILITIES 68965 OPERATING LEASE LIABILITIES 7907 4679073 X 36716440 2058160 -1683 2056477 34659963 98464 17068368 17166832 51826795 38117418 877319 877319 37240099 98464 19668813 19767277 57007376 PART V, LINE 4: THE UNIVERSITY HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE MARKET VALUE AS OF THE DONATION DATE OF THE ENDOWMENT ASSETS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE UNIVERSITY QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS THEREFORE NOT SUBJECT TO INCOME TAXES FOR ACTIVITIES RELATED TO ITS EXEMPT PROGRAMS. MANAGEMENT IS NOT AWARE OF ANY EVENT THAT WOULD CAUSE THE UNIVERSITY TO BE DISQUALIFIED FROM ITS TAX EXEMPT STATUS. THE UNIVERSITY HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2023 AND 2022. THE UNIVERSITY FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023 OR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: PLEDGE WRITE OFF -1,683. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN MINIMUM PENSION LIABILITY -1,723,126. EXPENSE RECLASS - FINANCIAL AID 14,308,738. EXPENSE RECLASS - FUNDED SCHOLARSHIPS 319,923. RENTAL EXPENSES -877,319. EXPENSE RECLASS - CAL GRANTS 2,775,866. EXPENSE RECLASS - PELL GRANTS 2,264,286. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 877,319. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSE RECLASS - FUNDED SCHOLARSHIPS 14,308,738. EXPENSE RECLASS - FINANCIAL AID 319,923. EXPENSE RECLASS - CAL GRANTS 2,775,866. EXPENSE RECLASS - PELL GRANTS 2,264,286. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY'S NONDISCRIMINATION POLICY IS STATED IN ALL UNIVERSITY PUBLICATIONS, APPLICATIONS, RECRUITING LITERATURE, CATALOGUES, ETC. IT IS ALSO POSTED PROMINENTLY ON CAMPUS AND ON THE HOMEPAGE OF THE WEBSITE. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY PARTICIPATES IN THE PERKINS LOAN PROGRAM. 1 FUNDED SCHOLARSHIPS 125 319923 PELL GRANT 444 2264286 CAL GRANT 310 2775866 INSTITUTIONAL STUDENT AID 920 14308738 PART I, LINE 2: FOR ADMINISTERING GOVERNMENT GRANT FUNDS, TITLE V PROJECT MANAGER(S) REVIEWS THE DO-NOT-USE VENDOR LIST PUBLISHED BY THE GOVERNMENT TO BE IN COMPLIANCE WITH G5 (SAM) REQUIREMENTS. FINANCIAL AIDS DISBURSEMENTS ARE POSTED TO STUDENT'S ACCOUNT BASED ON THE APPROVED COST OF ATTENDANCE FOR EACH STUDENT. THE POSTED FINANCIAL AID IS THEN USED TO OFFSET THE COST OF TUITION AND OTHER EDUCATION RELATED EXPENSES. X 1 1 X X X X 1 0 0 0 0 0 0 1 0 DAVID STEELE-FIGUEREDO PRESIDENT (THRU 09/22) 154811 0 0 0 211905 0 21016 0 2848 0 390580 0 0 0 NATALIA AVALOS VP ADMINISTRATION & HR 132501 0 58497 0 92648 0 15753 0 12897 0 312296 0 0 0 INGALILL WAHLROOS-RITTER PROFESSOR V (THRU 08/22) 113786 0 0 0 144253 0 8212 0 6312 0 272563 0 0 0 RAIDA GATTEN - ASSOCIATE VP ACADEMIC AFFAIRS (THRU 09/22) 68580 0 0 0 156444 0 6081 0 9375 0 240480 0 0 0 JOAN MARQUES DEAN 172983 0 0 0 28086 0 14912 0 9562 0 225543 0 0 0 PHILLIP PACK PROFESSOR VI (THRU 09/22) 78582 0 0 0 130522 0 5120 0 9131 0 223355 0 0 0 TIM MCKENZIE - VP FINANCE & ACCOUNTING (AS OF 08/22) 215000 0 0 0 0 0 0 0 3258 0 218258 0 0 0 LINDA PETERSON PROFESSOR VI (THRU 06/22) 39592 0 0 0 151839 0 9550 0 3555 0 204536 0 0 0 MAURO DIAZ DIRECTOR, FINANCE & GRANT 142888 0 8165 0 27004 0 10646 0 8422 0 197125 0 0 0 SETA JAVOR - VP EXECUTIVE RELATIONS/BOARD SECRETARY 126646 0 22342 0 23231 0 11954 0 9499 0 193672 0 0 0 ANGELA DIAMOS PROFESSOR III (THRU 09/22) 65482 0 0 0 107711 0 4092 0 5447 0 182732 0 0 0 HEATHER FLOOD DEAN, SCHOOL OF ARCHITECTURE 135341 0 0 0 21621 0 11792 0 9449 0 178203 0 0 0 RUBEN ELLIS - DEAN COLLEGE OF LIBERAL ARTS & SCIENCES 133512 0 0 0 20292 0 7613 0 14641 0 176058 0 0 0 BARRY RYAN PRESIDENT (AS OF 09/22) 116347 0 0 0 50344 0 0 0 5655 0 172346 0 0 0 MICHELE STARKEY SR. VP, ACADEMIC AFFAIRS 116748 0 15000 0 25188 0 0 0 768 0 157704 0 0 0 RANDALL STAUFFER FORMER VP ACADEMIC AFFAIRS 110724 0 0 0 7799 0 8849 0 9577 0 136949 0 0 0 CYNTHIA AZARI FORMER SR. VP, ACADEMIC AFFAIRS 84943 0 0 0 23725 0 0 0 0 0 108668 0 0 0 PART I, LINE 1A A HOUSING ALLOWANCE IS PROVIDED TO THE PRESIDENT AND IS INCLUDED AS TAXABLE COMPENSATION. PART I, LINE 4A THE FOLLOWING INDIVIDUALS WERE PAID SEVERANCE THAT IS INCLUDED ON THEIR CALENDAR YEAR 2022 COMPENSATION IN SCHEDULE J, PART II, COLUMN B(III): RAIDA GATTEN - $107,223 PHILLIP PACK - $126,873 LINDA PETERSON - $126,868 DAVID STEELE-FIGUEREDO - $20,833 INGALILL WAHLROOS-RITTER - $120,592 PART I, LINE 7 BONUSES ARE APPROVED BY THE BOARD OF TRUSTEES AND AWARDED BASED ON MEETING GOALS. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2021-12-29 23000000 TO REFUND 2014 TAX-EXEMPT BOND 0 0 0 A 689386 23000000 165106 22834894 1 0 1 1 A 0 1 0 0 0.00000 0.05000 0.05000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS POWER AND AUTHORITY TO VOTE ON CERTAIN MATTERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. MANAGEMENT REVIEWS THE FORM 990 AND PROVIDES ANY COMMENT TO THE FIRM. BEFORE THE RETURN IS FILED, A COPY OF THE FORM 990 IS FORWARDED TO THE FULL BOARD OF DIRECTORS BEFORE IT IS SUBMITTED TO THE IRS FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, BOTH THE BOARD OF TRUSTEES AND EXECUTIVE MANAGEMENT PREPARE CONFLICT OF INTEREST TRANSACTION FORMS, AND ANY IMPROPER TRANSACTIONS ARE IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 THE UNIVERSITY'S COMPENSATION POLICY IS DESIGNED TO PROVIDE EQUITABLE COMPENSATION TO EACH EMPLOYEE REFLECTIVE OF THE DUTIES AND RESPONSIBILITIES OF HIS/HER POSITION; TO MAINTAIN AN EQUITABLE RELATIONSHIP BETWEEN SALARIES PAID BY THE UNIVERSITY AND THOSE PAID EXTERNALLY FOR COMPARABLE OCCUPATIONAL GROUPS; TO REWARD EMPLOYEES ON THE BASIS OF PERFORMANCE AND LENGTH OF SERVICE, ETC. IN ORDER TO ACHIEVE THESE OBJECTIVES, THE PROGRAM CONSISTS OF POSITION DESCRIPTIONS THAT DEFINE THE CONTENT OF EACH POSITION, A COMPETITIVE SALARY STRUCTURE THAT TAKES INTO ACCOUNT WHAT OTHER ORGANIZATIONS PAY FOR SIMILAR WORK, POSITION EVALUATIONS THAT PLACE POSITIONS INTO APPROPRIATE SALARY GRADES WITHIN THE SALARY STRUCTURE, AND SALARY PLANNING THAT PROVIDES THE BASIS FOR SALARY INCREASES TO RECOGNIZE PERFORMANCE AND SALARY MOVEMENT IN THE EXTERNAL MARKETPLACE. PRESIDENT'S COMPENSATION - THE UNIVERSITY'S BOARD OF TRUSTEES REVIEWS THE PRESIDENT'S COMPENSATION PACKAGE. THEIR REVIEW IS BASED ON THE STUDY OF COMPARATIVE SALARY AND BENEFITS DATA FOR PRESIDENTS AT COMPARABLE INDEPENDENT COLLEGES AND UNIVERSITIES IN CALIFORNIA. THE MOST RECENT REVIEW OCCURRED IN APRIL 2021. BECAUSE INSTITUTIONS ARE PLACED IN CATEGORIES DEPENDENT ON INSTITUTIONAL CHARACTERISTICS THAT INCLUDE ENROLLMENT, ENDOWMENT, NUMBERS OF FULL-TIME FACULTY, REVENUE BUDGET, ETC., THE BOARD DETERMINES ITS DECISION BY STUDYING NOT ONLY THOSE INSTITUTIONS IN THE SAME CATEGORY AS WOODBURY (GROUP IVA) BUT ALSO THOSE IN GROUP III, GROUPS II-B AND II-A. THE BOARD ALSO EXERCISES FINAL AUTHORITY IN TERMS OF ANY ACROSS-THE-BOARD CPI INCREASES AND/OR CHANGES TO THE BENEFITS PACKAGE. TOP MANAGEMENT, OFFICERS & KEY EMPLOYEES - THE SALARY ADMINISTRATION OBJECTIVES NOTED IN THE INITIAL PARAGRAPH ABOVE UTILIZE A POINT-RATING JOB CLASSIFICATION SYSTEM THAT DETERMINES THE RELATIVE VALUE OF ALL POSITIONS. THE CLASSIFICATION SYSTEM DEFINES THOSE CHARACTERISTICS OF "FACTORS" THAT ARE PRESENT IN ALL POSITIONS EVALUATED WITHIN THE SYSTEM. THE DEGREE TO WHICH EACH "FACTOR" IS PRESENT IN A GIVEN JOB IS DETERMINED AND A POINT VALUE IS ASSIGNED TO EACH FACTOR. THE SUM OF THESE POINT VALUES DETERMINES THE POSITION GRADE THAT RESPONDS TO A SALARY STRUCTURE TO ENSURE EQUITY. THE UNIVERSITY RECOGNIZES THE NEED FOR INDIVIDUALIZED SALARY "STUDIES" FOR SEVERAL TOP MANAGEMENT POSITIONS WHOSE GRADE ASSIGNMENT COMPRISES THE UPPER LEVELS OF THE GRADE STRUCTURE. IN SUCH INSTANCES, SALARIES WITHIN THE SALARY STRUCTURE THAT ARE BELOW MARKET AND THAT ARE REQUIRED TO ATTRACT AND RETAIN QUALIFIED PERSONNEL WHO CAN PERFORM THE TASKS NECESSARY FOR THE SUCCESSFUL OPERATION OF THE UNIVERSITY ARE REVIEWED BY POSITION USING THE SAME CRITERIA AS THE BOARD UTILIZES FOR REVIEW OF THE PRESIDENT'S COMPENSATION PACKAGE. ALL FULL-TIME FACULTY, INCLUDING FULL-TIME LIBRARIANS, ARE COMPENSATED BASED ON ASSIGNED RANK ACCORDING TO A SET OF CRITERIA DEFINED IN THE FACULTY HANDBOOK. THESE CRITERIA COVER EDUCATIONAL REQUIREMENTS, TEACHING EXPERIENCE, PROFESSIONAL DEVELOPMENT AND COMMUNITY SERVICE. 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. FORM 990, PART XI, LINE 9: CHANGE IN MINIMUM PENSION LIABILITY 1,723,126. PERKINS LOAN CONTRIBUTIONS RETURNED TO DEPARTMENT OF EDUCATION -91,345. PLEDGE WRITE-OFF -1,683.