2026-05-06T12:36:45-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2024-07-01 880435559 ROSEMAN UNIVERSITY OF HEALTH SCIENCES ROSE 7029685558 11 SUNSET WAY HENDERSON NV 89014 RENEE COFFMAN PRESIDENT 7029685558 2026-05-05 1 1 WENDY CAMPOS P00448102 9165038100 2026-05-05 2024 2025-03-06 01:10:19Z RENEE COFFMAN 11 SUNSET WAY HENDERSON NV 89014 157340687 0 X WWW.ROSEMAN.EDU X 1999 NV ROSEMAN UNIVERSITY OF HEALTH SCIENCES ADVANCES THE HEALTH AND WELLNESS OF THE COMMUNITIES WE SERVE BY EDUCATING CURRENT AND FUTURE GENERATIONS OF HEALTH PROFESSIONALS, CONDUCTING RESEARCH AND PROVIDING PATIENT CARE. WE ACTIVELY PURSUE PARTNERSHIPS AND AFFILIATIONS THAT ARE ALIGNED WITH OUR MISSION, WORK TO CREATE AN ENVIRONMENT THAT FOSTERS BOTH INTERNAL AND EXTERNAL COLLABORATION TO ACHIEVE OPTIMAL OUTCOMES, AND ARE COMMITTED TO RESPONSIBLE FISCAL MANAGEMENT IN ALL ENDEAVORS. 19 19 786 29 17032 13079 12191538 11891883 95413415 97377757 4660259 5277366 1514173 1069686 113779385 115616692 321523 200868 0 0 63514728 69180622 0 0 435598 42757351 45853530 106593602 115235020 7185783 381672 381642293 384167418 240593480 238868759 141048813 145298659 X ROSEMAN UNIVERSITY OF HEALTH SCIENCES ADVANCES THE HEALTH AND WELLNESS OF THE COMMUNITIES WE SERVE BY EDUCATING CURRENT AND FUTURE GENERATIONS OF HEALTH PROFESSIONALS, CONDUCTING RESEARCH AND PROVIDING PATIENT CARE. WE ACTIVELY PURSUE PARTNERSHIPS AND AFFILIATIONS THAT ARE ALIGNED WITH OUR MISSION, WORK TO CREATE AN ENVIRONMENT THAT FOSTERS BOTH INTERNAL AND EXTERNAL COLLABORATION TO ACHIEVE OPTIMAL OUTCOMES, AND ARE COMMITTED TO RESPONSIBLE FISCAL MANAGEMENT IN ALL ENDEAVORS. 0 0 47297513 200868 97377757 INSTRUCTION & RESEARCH: THE UNIVERSITY OFFERS ADVANCED HEALTH SCIENCES DEGREES SUCH AS DOCTOR OF DENTAL MEDICINE, AN ACCELERATED THREE YEAR DOCTOR OF PHARMACY, MASTER OF SCIENCE IN BIOMEDICAL SCIENCES (MBS), MASTER OF SCIENCE IN PHARMACEUTICAL SCIENCES (MSPS), TRADITIONAL BACHELORS OF SCIENCE IN NURSING DEGREE AND VETERAN TO BACHELOR'S OF SCIENCE IN NURSING DEGREE, AND BOTH ORTHODONTIC AND ADVANCED EDUCATION IN GENERAL DENTISTRY RESIDENCY PROGRAMS ACROSS ITS CAMPUSES IN NEVADA AND UTAH. APPROXIMATELY 1,657 STUDENTS WERE ENROLLED IN THESE PROGRAMS AND 583 STUDENTS GRADUATED DURING THE FISCAL YEAR. ROSEMAN IS THE LARGEST, NOT-FOR-PROFIT PRIVATE UNIVERSITY BASED IN NEVADA AND HAS CUMULATIVELY GRADUATED OVER 8,800 HEALTHCARE PROFESSIONALS SINCE ITS INCEPTION IN 1999.THE UNIVERSITY HAS OUTSTANDING TEAMS OF WORLD-CLASS RESEARCHERS FOCUSING ON CRITICAL HEALTH ISSUES SUCH AS DIABETES, OBESITY, CANCER, NEURODEGENERATIVE DISEASES LIKE ALZHEIMER'S AND PARKINSON'S, SUBSTANCE ABUSE AND DEPRESSION. THIS YEAR, THE UNIVERSITY HELD THE 11TH ANNUAL ROSEMAN UNIVERSITY OF HEALTH SCIENCES RESEARCH SYMPOSIUM WITH NUMEROUS SUBMISSIONS FROM THE UNIVERSITY COMMUNITY ACROSS MULTIPLE RESEARCH AREAS. 30768890 0 0 ACADEMIC SUPPORT AND STUDENT SERVICES: OUR FOUNDERS APPROACHED LEARNING DIFFERENTLY, THEY BELIEVED THAT STUDENTS HAVE DIFFERENT LEARNING STYLES AND MAY NEED TO BE ENGAGED DIFFERENTLY. THEY BELIEVED EVERY STUDENT CAN SUCCEED AND COMPETE AT A VERY HIGH LEVEL GIVEN THE RIGHT TOOLS AND TRAINING. USING THE SIX-POINT MASTERY LEARNING MODEL, ROSEMAN PRODUCES HIGHLY COMPETENT GRADUATES WHO EXCEED NATIONAL AVERAGE PASS RATES ON BOARD EXAMINATIONS AND ARE BEST IN BREED IN THEIR CHOSEN FIELDS. OUR STUDENTS DRAW FROM OVER 46 STATES AND 16 COUNTRIES WORLDWIDE AND THEY ACTIVELY PARTICIPATE IN NUMEROUS COMMUNITY GROUPS AND ACTIVITIES INCLUDING OFFERING FREE DENTAL CARE, IMMUNIZATIONS AND HEALTH SCREENINGS TO UNDERSERVED POPULATIONS, GUIDANCE ON MEDICARE THROUGH THE MEDICARE CALL LAB, FREE MONTHLY SPEAKER SERIES ON HEALTH RELATED TOPICS AND MUCH MORE. 78066403 1 0 0 1 0 0 0 1 1 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 1 1742 0 1 786 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JEANINE TERRANCE 7029685558 11 SUNSET WAY HENDERSON NV 89014 PEDRO GREER DEAN, COLLEGE OF MEDICINE 40.00 0.00 X 720216 0 51795 RENEE COFFMAN PRESIDENT 40.00 1.00 X 661936 0 53730 KARIN ESPOSITO - SR EXEC DEAN/ACADEMIC & STUDENT AFFAIRS 40.00 0.00 X 556325 0 46613 FRANK LICARI DEAN, COLLEGE OF DENTAL MEDICINE 40.00 0.00 X 443761 0 53994 EUCHARIA NNANDI CHANCELLOR, HENDERSON CAMPUS 40.00 0.00 X 388477 0 42646 JEREMY HINCKLEY WELLS CHANCELLOR, SOUTH JORDAN CAMPUS 40.00 0.00 X 368393 0 59554 DONALD HARMAN - ASSOC DEAN ADMISS. & STUDENT AFFAIRS 40.00 0.00 X 338407 0 53882 LARRY FANNIN DEAN, COLLEGE OF PHARMACY 40.00 0.00 X 316524 0 28322 DOUGLAS DAWES VP FOR BUSINESS & FINANCE 40.00 1.00 X 246598 0 53603 TERRELL J SPARKS VICE PRESIDENT FOR OPERATIONS 40.00 1.00 X 261396 0 31273 HARRY ROSENBERG PRESIDENT EMERITUS/PROFESSOR 15.00 1.00 X 125383 0 9404 HUGH ANDERSON CHAIR 1.00 1.00 X X 0 0 0 RICK SMITH VICE CHAIR 1.00 1.00 X X 0 0 0 MARK HOWARD TREASURER 1.00 0.00 X X 0 0 0 ROBERT TALLEY SECRETARY 1.00 0.00 X X 0 0 0 MICHELE BELSEY DIRECTOR 1.00 0.00 X 0 0 0 HEATHER BRACE DIRECTOR 1.00 0.00 X 0 0 0 SUZANNE CRAM DIRECTOR 1.00 0.00 X 0 0 0 DAVID J DUNN PAST CHAIR 1.00 0.00 X 0 0 0 JASON GLICK DIRECTOR 1.00 0.00 X 0 0 0 MARY KREVOSH DIRECTOR 1.00 0.00 X 0 0 0 BRYAN LINDSEY DIRECTOR 1.00 0.00 X 0 0 0 KENNETH R MCKAY PHD DIRECTOR 1.00 0.00 X 0 0 0 RONALD A MEMO DIRECTOR 1.00 0.00 X 0 0 0 TINA QUIGLEY DIRECTOR (THRU 06/25) 1.00 0.00 X 0 0 0 HOLLY PRIEVO DIRECTOR 1.00 0.00 X 0 0 0 JOHN RICH DIRECTOR 1.00 1.00 X 0 0 0 ROCKY SAVIO DIRECTOR 1.00 0.00 X 0 0 0 DAVID STEINBERG DIRECTOR 1.00 1.00 X 0 0 0 CHRISTINE TONN DIRECTOR 1.00 0.00 X 0 0 0 CARLENE WALKER DIRECTOR 1.00 0.00 X 0 0 0 4427416 0 484816 181 0 1 0 HENRIKSEN BUTLER NEVADA 241 W CHARLESTON BOULEVARD SUITE 1 LAS VEGAS NV 89102 FURNITURE & CONSTRUCTION SERVICES 2415122 NEVADA GENERAL CONSTRUCTION 4121 WAGON TRAIL AVENUE LAS VEGAS NV 89118 CONSTRUCTION SERVICES 1676622 RBM BUILDING SERVICES INC 17 N STATE LINCOLN UT 84042 JANITORIAL SERVICES 1485520 REQ WEST COAST INC 2705 DOUGHERTY FERRY ROAD SUITE 20 ST LOUIS MO 63122 MARKETING SERVICES 987214 FONG CONSTRUCTION 3360 E RUSSELL ROAD LAS VEGAS NV 89120 CONSTRUCTION SERVICES 877842 17 74311 9872094 1945478 55139 11891883 TUITION & FEES 611310 88530712 88530712 DENTAL CLINIC INCOME 621110 5586087 5586087 RENTAL REVENUE 531120 1903570 1903570 ORTHODONTIC CLINIC INCOME 621110 817059 817059 540329 540329 97377757 5398078 17032 5381046 2116757 840915 1275842 1275842 1275842 40474812 300 40595824 0 -121012 300 -120712 -120712 75575 74311 248525 -172950 -172950 5525 38731 -33206 -33206 115616692 97377757 17032 6330020 48533 48533 152335 152335 2556556 639139 1917417 53443285 41590621 11747214 105450 3180810 2355870 817541 7399 6253851 4470776 1769929 13146 3746120 2797408 942293 6419 177583 72524 105059 262814 53334 209480 180942 180942 228000 228000 199784 199784 4570277 1049839 3457438 63000 1479823 483463 996360 2830509 1349851 1475210 5448 2043850 758889 1284872 89 3861000 1761784 2096177 3039 2319236 2105735 199465 14036 197283 154218 43065 8696525 5239897 3317360 139268 9319774 5487088 3798976 33710 920415 920415 DENTAL CLINIC SUPPLIES 3301391 3301391 LAB SUPPLIES 2344991 2344991 BAD DEBT EXPENSE 81467 81467 DENTAL SUPPLIES (IN-KIN 55139 55139 2782727 1793578 944555 44594 115235020 78066403 36733019 435598 864909 1418851 32219725 24995616 2206371 2774834 5405714 5482648 0 55706 549909 793900 999076 1059886 324982048 91562442 231533074 233419606 84508422 90684466 -84255 0 23439348 23481905 381642293 384167418 3853310 3504463 23497607 26505671 199234925 194820577 229019 237050 12515000 12218000 1263619 1582998 240593480 238868759 X 122479937 124466536 18568876 20832123 141048813 145298659 381642293 384167418 X 381672 3753361 114813 X 0 1 X 1 1 1 X 7126886 7234755 4649309 12191538 11891883 43094371 7126886 7234755 4649309 12191538 11891883 43094371 42428 43051943 1339472 3046144 6424851 7873952 7497803 26182222 55066 14795 0 11364 17032 98257 944458 944458 70319308 471098882 0.61220 0.60230 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: EARLY TERMINATION OF LEASE INCOME - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 944,458. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. 1 1 0 0 0 0 1 0 1 228000 228000 0 PART II-B, LINE 1: THE ORGANIZATION HIRED LOBBYING FIRMS TO KEEP TRACK OF LEGISLATION AFFECTING PHARMACY, NURSING, AND DENTAL ISSUES. THE ORGANIZATION ALSO PAYS DUES FOR MEMBERSHIP IN PROFESSIONAL ASSOCIATIONS. A PORTION OF SUCH DUES MAY BE USED FOR LOBBYING. 0 459658 X X 0 0 1 X 34573157 9677 3771462 38354296 30387734 6500 4178923 34573157 27910441 3343109 2484493 3350309 30387734 26906733 5795351 -2997006 1794637 27910441 16149070 5859756 4906307 8400 26906733 0.96960 0.03040 0.00000 0 0 58168976 58168976 203531814 46822010 156709804 15449501 14294206 1155295 39238631 30428601 8810030 8593126 17625 8575501 233419606 DEBT SERVICE RESERVE FUNDS - NONCURRENT 18171456 DEBT SERVICE RESERVE FUNDS - CURRENT 3878141 ROU ASSETS 1276784 OTHER ASSETS 104858 REFUNDABLE DEPOSITS 50666 23481905 DEFERRED RENT PAYABLE 284802 ROU LEASE LIABILITY 1298196 1582998 X 130570905 3753361 11570003 15323364 115247541 199784 169367 369151 115616692 127082310 12199409 12199409 114882901 199784 152335 352119 115235020 PART III, LINE 4: ART COLLECTIONS ARE CONSIDERED INEXHAUSTIBLE AND ARE NOT DEPRECIATED. PROCEEDS FROM THE SALE OF ANY COLLECTION ITEMS ARE TO BE USED TO PURCHASE ADDITIONAL COLLECTION ITEMS OR FOR THE DIRECT CARE OF EXISTING COLLECTIONS. DIRECT CARE OF COLLECTIONS IS DEFINED AS ANY ACTIVITY THAT INVOLVES THE PROTECTION AND PRESERVATION OF THE COLLECTION. A COLLECTION OF PROFESSIONAL JOURNALS ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS IS NOT RECOGNIZED AS AN ASSET IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. THE UNIVERSITY'S COLLECTION OF PROFESSIONAL JOURNALS IS HELD FOR EDUCATIONAL AND RESEARCH PURPOSES. EACH OF THE ITEMS IS CATALOGUED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED REGULARLY. THE UNIVERSITY'S POLICY REQUIRES PROCEEDS FROM ANY SALES OF COLLECTION MATERIALS TO BE USED TO ACQUIRE OTHER ITEMS FOR THE COLLECTION. PART IV, LINE 2B: FUNDS HELD FOR STUDENTS ORGANIZATIONS. PART V, LINE 4: THE ROSEMAN UNIVERSITY ENDOWMENT FUND IS USED TO SUPPORT THE EDUCATIONAL MISSION OF THE UNIVERSITY. THE UNIVERSITY INTENDS TO USE THE ENDOWMENT FUNDS FOR SCHOLARSHIPS, OTHER STUDENT ACTIVITY SUPPORT AND FOR GENERAL OPERATIONS. THE BOARD DESIGNATED ENDOWMENT IS BEING HELD UNTIL THE BOARD DETERMINES SPECIFIC USES. THE PERMANENT ENDOWMENT IS PRIMARILY FOR SCHOLARSHIPS. PART X, LINE 2: THE UNIVERSITY IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY IS THE SOLE MEMBER OF RMER; ROSEMAN BIOTECHNOLOGIES, LLC; AND ROSEMONT ENTERPRISES II, LLC, ALL SINGLE MEMBER LIMITED LIABILITY COMPANIES TREATED AS DISREGARDED ENTITIES FOR TAX PURPOSES. THE UNIVERSITY MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY AND ROSEMAN UNIVERSITY HEALTH SYSTEM DBA ROSEMAN MEDICAL GROUP ALL FILE A SEPARATE FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. FINANCIAL AND OTHER INFORMATION APPLICABLE TO THE UNIVERSITY'S DISREGARDED ENTITIES IS REPORTED IN THE UNIVERSITY'S ANNUAL FORM 990, AS APPROPRIATE. ROSEMAN ONCOLOGY, INC. AND ROSEMAN DIAGNOSTICS, INC. WILL EACH FILE A FORM 1120. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX-EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2025 AND 2024, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. ADDITIONALLY, MANAGEMENT HAS EVALUATED THE TAX BENEFIT/PROVISION OF GAINS AND LOSSES FROM ITS COMMERCIAL SUBSIDIARIES AND CONCLUDED THERE WERE NO SIGNIFICANT TAX LIABILITIES OR DEFERRED TAX ASSETS AS OF JUNE 30, 2025 AND 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF RELATED ORGANIZATION INCLUDED IN FINANCIAL STATEMENTS 381,098. RENTAL EXPENSES 840,916. SUPPORT TO COLLEGE OF MEDICINE 8,823,132. SUPPORT TO DOCTOR OF NURSING PRACTICE 1,393,012. SPECIAL EVENT EXPENSE 131,845. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH REVENUE 152,335. NON-UNITARY PARTNERSHIP INCOME 17,032. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ORGANIZATION INCLUDED IN FINANCIAL STATEMENTS 1,142,349. RENTAL EXPENSES 840,916. SUPPORT TO COLLEGE OF MEDICINE 8,823,132. SUPPORT TO DOCTOR OF NURSING PRACTICE 1,393,012. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH REVENUE 152,335. 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 RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON OUR WEBSITE AND LINKED FROM OUR HOME PAGE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED TITLE IV FINANCIAL AID AND ASSISTANCE FROM PELL, SUBSIDIZED, UNSUBSIDIZED, DIRECT LOANS, AND SEOG, AS WELL AS STUDENT SCHOLARSHIPS AND GRANTS. GOLF EVENT 146366 74311 72055 492 21900 8571 950 195610 SILENT AUCTION 3520 3520 21002 149886 74311 75575 21494 21900 8571 950 195610 248525 -172950 1 CURE 4 KIDS FOUNDATION (ALLIANCE FOR CHILDHOOD DISEASES) ONE BREAKTHROUGH WAY LAS VEGAS NV 89135 260286469 501(C)(3) 17500 0 GOLF 4 THE KIDS - SHIRT SPONSOR 2024 & CHILDREN'S ART SPONSORSHIP AMERICAN CANCER SOCIETY 270 PEACHTREE STREET NW SUITE 1300 ATLANTA GA 30303 131788491 501(C)(3) 7500 0 2025 GAME CHANGER GALA 2 0 INTERNAL SCHOLARSHIPS 78 152335 PART I, LINE 2: SCHOLARSHIPS AND GRANTS ARE DETERMINED BY PROGRAM COMMITTEES AND ARE RECORDED ON STUDENT LEDGERS. EACH PROGRAM SELECTS ITS INTERNAL SCHOLARSHIP AWARDEES, SUBJECT TO REVIEW BY THE FINANCIAL AID OFFICE. THE FINANCIAL AID OFFICE AWARDS SDS SCHOLARSHIPS. THE UNIVERSITY ACCOUNTING OFFICE MAINTAINS RECORDS OF AMOUNTS AWARDED AND DISBURSED. X X 0 1 X X X 0 0 0 0 0 0 0 0 0 PEDRO GREER DEAN, COLLEGE OF MEDICINE 691298 0 0 0 28918 0 25875 0 25920 0 772011 0 0 0 RENEE COFFMAN PRESIDENT 532492 0 0 0 129444 0 19660 0 34070 0 715666 0 0 0 KARIN ESPOSITO - SR EXEC DEAN/ACADEMIC & STUDENT AFFAIRS 554084 0 0 0 2241 0 25875 0 20738 0 602938 0 0 0 FRANK LICARI DEAN, COLLEGE OF DENTAL MEDICINE 437920 0 0 0 5841 0 25875 0 28119 0 497755 0 0 0 EUCHARIA NNANDI CHANCELLOR, HENDERSON CAMPUS 382636 0 0 0 5841 0 25875 0 16771 0 431123 0 0 0 JEREMY HINCKLEY WELLS CHANCELLOR, SOUTH JORDAN CAMPUS 362552 0 0 0 5841 0 25569 0 33985 0 427947 0 0 0 DONALD HARMAN - ASSOC DEAN ADMISS. & STUDENT AFFAIRS 336166 0 0 0 2241 0 25550 0 28332 0 392289 0 0 0 LARRY FANNIN DEAN, COLLEGE OF PHARMACY 310683 0 0 0 5841 0 9141 0 19181 0 344846 0 0 0 DOUGLAS DAWES VP FOR BUSINESS & FINANCE 240854 0 0 0 5744 0 19487 0 34116 0 300201 0 0 0 TERRELL J SPARKS VICE PRESIDENT FOR OPERATIONS 261396 0 0 0 0 0 19677 0 11596 0 292669 0 0 0 PART I, LINE 1A RENEE COFFMAN AND PEDRO GREER WERE PROVIDED HOUSING ALLOWANCES WITH BOARD APPROVAL. THESE AMOUNTS ARE INCLUDED IN TAXABLE INCOME AND REPORTED ON SCHEDULE J, PART II, COLUMN B (III). TWO OFFICERS, THREE KEY EMPLOYEES, AND FIVE HIGHEST COMPENSATED EMPLOYEES RECEIVED CELL PHONE AND AUTO ALLOWANCES. THESE AMOUNTS ARE INCLUDED IN TAXABLE INCOME AND REPORTED ON SCHEDULE J, PART II, COLUMN B(III). PART I, LINE 1B HOUSING ALLOWANCES AND DISCRETIONARY SPENDING ACCOUNTS ARE APPROVED AS PART OF THE COMPENSATION PACKAGE FOR SELECT OFFICERS AND KEY EMPLOYEES. THESE PAYMENTS ARE APPROVED IN ADVANCE BUT ARE NOT IN A WRITTEN UNIVERSITY POLICY. A PUBLIC FINANCE AUTHORITY 273866124 744429AU9 2015-04-08 67500000 ACQUISITIONS, EQUIPPING, & CONSTRUCTION, & REFINANCE 0 0 0 B PUBLIC FINANCE AUTHORITY 273866124 74442PPB5 2020-03-12 70315000 ACQUISITIONS, EQUIPPING, & CONSTRUCTION 1 0 0 C PUBLIC FINANCE AUTHORITY 273866124 2021-10-08 570000 ACQUISITIONS, EQUIPPING, & CONSTRUCTION 0 0 0 D PUBLIC FINANCE AUTHORITY 273866124 74442PVV4 2022-02-03 56855000 ACQUISITIONS, EQUIPPING, & CONSTRUCTION/REFUND PRIOR BOND 1 0 0 A 10320000 69376904 4995516 24567828 1249435 38564124 2015 1 1 1 1 B 5860000 140000 81517483 4629219 436893 1948139 74503231 2020 0 0 1 1 C 602000 626914 9539 3211 614164 2024 0 0 1 1 D 1655000 30000 63416877 3430230 402928 26079682 33504038 2022 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 1 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: PUBLIC FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 04/16/2025 SCHEDULE K, PART II, LINE 3: THIS AMOUNT INCLUDES ORIGINAL ISSUE PREMIUM FOR BOND B. SCHEDULE K, PART I, LINE A, ENTITY 2: THE $4,846,000 BOND REPORTED ON PART I, LINE A OF ENTITY 2 IS PART OF A CONVERTIBLE TAX-EXEMPT BOND. THE $4,846,000 IS THE PORTION THAT WAS CONVERTED TO TAX-EXEMPT IN 2022. SCHEDULE K, PART I, LINE B, ENTITY 2: THE $5,973,000 BOND REPORTED ON PART I, LINE A OF ENTITY 2 IS PART OF A CONVERTIBLE TAX-EXEMPT BOND. THE $5,973,000 IS THE PORTION THAT WAS CONVERTED TO TAX-EXEMPT IN 2024. SCHEDULE K, PART II, LINE 3: THE TOTAL PROCEEDS OF THE 2015, 2020, 2021B, 2022, AND 2024 SERIES BONDS DIFFERS FROM THE GROSS PROCEEDS REPORTED IN PART I, COLUMN (E) FOR INTEREST EARNED ON THE FUNDS, TRANSFERS BETWEEN FUNDS, AND BOND PREMIUMS AND DISCOUNTS. A PUBLIC FINANCE AUTHORITY 273866124 2022-09-01 4846000 CAPITAL IMPROVEMENTS 0 0 0 B PUBLIC FINANCE AUTHORITY 273866124 2024-04-01 5973000 CAPITAL IMPROVEMENTS 0 0 0 A 320000 4846000 4846000 2021 0 0 1 1 B 142000 5973000 5973000 2021 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 HARRY ROSENBERG FAMILY MEMBER OF RENEE COFFMAN, PRESIDENT 136780 COMPENSATION AS PRESIDENT EMERITUS AND PROFESSOR OF THE UNIVERSITY 0 RENEE COFFMAN FAMILY MEMBER OF HARRY ROSENBERG, PRESIDENT EMERITUS 868073 COMPENSATION AS PRESIDENT OF THE UNIVERSITY 0 X 22 55139 COST 0 0 1 1 PART I, COLUMN (B): SCHEDULE M, PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS PART I, LINE 32B: THE ORGANIZATION USED PAYBEE FOR THE GOLF SILENT AUCTION ITEMS. FORM 990, PART VI, SECTION A, LINE 2 HARRY ROSENBERG AND RENEE COFFMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE UNIVERSITY DID NOT HAVE MEMBERS, STOCKHOLDERS, OR OTHER PERSONS WHO HAD THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY, BUT IN AN AGREEMENT BETWEEN ROSEMAN UNIVERSITY AND ALLIANCE FOR CHILDHOOD DISEASES, THE CEO OF ALLIANCE FOR CHILDHOOD DISEASES WILL SERVE AS A VOTING MEMBER OF THE BOARD OF TRUSTEES OF ROSEMAN UNIVERSITY AND THE CEO OF ROSEMAN UNIVERSITY WILL SERVE AS A VOTING MEMBER OF THE BOARD OF TRUSTEES OF ALLIANCE FOR CHILDHOOD DISEASES. FORM 990, PART VI, SECTION B, LINE 11B THE OUTSIDE TAX PREPARER AND VP OF BUSINESS AND FINANCE REVIEW THE FORM 990 WITH THE FINANCE COMMITTEE WHO IS RESPONSIBLE FOR PROVIDING FEEDBACK AND APPROVAL FOR FILING OF THE FORM. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN AND COMPLETE AN ANNUAL FORM TO ENSURE COMPLIANCE WITH THE POLICY. ALL EMPLOYEES ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST IN ACCORDANCE WITH THE POLICIES SET OUT IN THE EMPLOYEE HANDBOOK. IF ANY TRUSTEE, OFFICER, DIRECTOR, AND/OR EMPLOYEE GIVES NOTICE OF A CONFLICT OF INTEREST OR RELATIONSHIP, HE/SHE SHALL THEREAFTER REFRAIN FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH HE/SHE HAS AN INTEREST, OR OTHERWISE ATTEMPTING TO EXERT ANY INFLUENCE ON THE UNIVERSITY, OR ITS COMPONENTS TO AFFECT A DECISION TO PARTICIPATE OR NOT PARTICIPATE IN SUCH TRANSACTION. FOR EMPLOYEES, THE EMPLOYEE'S IMMEDIATE SUPERVISOR AND THE DIRECTOR OF HUMAN RESOURCES WILL REVIEW THE CONFLICT OF INTEREST FORM. THE VP OF BUSINESS AND FINANCE/TREASURER WILL ALSO REVIEW THE FORMS FOR CONFLICTS OF INTEREST AND WILL TAKE APPROPRIATE ACTION. IF THE INTEREST IS DEEMED A CONFLICT, IT WILL BE PRESENTED TO THE PRESIDENT AND TO ADMINISTRATIVE COUNCIL FOR DISCUSSION AND POSSIBLE ACTION. FOR BOARD MEMBERS, THE CONFLICT OF INTEREST FORMS WILL BE DISCUSSED AT THE BOARD MEETING. IF A CONFLICT OF INTEREST OR RELATIONSHIP IS DEEMED BY THE BOARD, THE CONFLICTED BOARD MEMBER WILL BE REQUIRED TO RECUSE HIM OR HERSELF FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION WHICH THE CONFLICT HAS BEEN IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S SALARY AND BENEFITS ARE SET ANNUALLY BY AN EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AFTER REVIEWING INFORMATION ON COMPARABLE SALARIES FOR UNIVERSITY PRESIDENTS. THERE IS A WRITTEN AGREEMENT FOR COMPENSATION OF THE PRESIDENT EMERITUS THAT WAS APPROVED BY THE BOARD OF TRUSTEES. OTHER OFFICER AND KEY EMPLOYEE SALARIES ARE DETERMINED BY THEIR SUPERVISORS USING COMPARATIVE UNIVERSITY DATA. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: NON-UNITARY PARTNERSHIP INCOME -17,032. SPECIAL EVENT EXPENSE ADJUSTMENT 131,845. 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