2026-04-10T11:02:54-05:00 2025-05-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2024-06-01 930309970 University of Western States UNIV 5032563180 8000 NE Tillamook Street Portland OR 97213 Jennifer Gantz Corporate Treasurer 3123791699 2026-04-08 1 0 Rebekuh Eley P01247672 3126343400 2026-04-08 2024 2025-03-06 01:10:19Z Michael Horowitz 203 N LaSalle Ste 1900 Chicago IL 60601 29231914 0 X www.uws.edu X 1937 OR The mission of the University of Western States is to advance the science and art of integrated health care through excellence in education and patient care. 12 10 394 16 0 0 232004 182680 27975710 27497307 2597385 1397867 55321 40754 30860420 29118608 1635653 1853117 0 0 17196167 14093603 0 0 334364 14513245 14305598 33345065 30252318 -2484645 -1133710 87757338 83191934 37732866 33492278 50024472 49699656 X The mission of the University of Western States is to advance the science and art of integrated health care through excellence in education and patient care. 0 0 22654242 1853117 27489246 See Schedule OUniversity of Western States (UWS) is a private nonprofit, fully accredited professional university located in Portland, Oregon. The mission of UWS is to advance the science and art of integrated health care through excellence in education and patient care. This is accomplished through offering a variety of health and wellness educational programs incorporating a whole-person philosophy of health care. UWS provides integrated, evidence-informed curricula, grounded in dedication to research and practices. The commitments span all academic programs and degrees including a professional Doctor of Chiropractic and Doctor of Clinical Nutrition degrees, a Bachelor of Science in Human Biology, a Master of Science in Sports Medicine, a Master of Science in Human Nutrition and Functional Medicine, a Master of Science in Clinical Mental Health Counseling, a Master of Science and Doctor of Education in Sport Performance and a Doctor of Education in Sport and Performance Psychology with Clinical Mental Health Counseling specialization. UWS also provides continuing education programs and operates clinics where students develop their diagnostic and clinical skills. 22654242 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 41 0 1 394 1 0 0 0 0 0 0 0 0 0 0 1 0 X 12 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 1 1 OR X Jennifer Gantz 3123791699 203 N LaSalle Ste 1900 Chicago IL 60601 Michael Horowitz Corporate President 2.00 38.00 X X 0 1566900 181097 Nathan Long President/Trustee as of 7/24 40.00 0.00 X X 223199 291365 54252 Elli Morton Chair 2.00 0.00 X X 0 0 0 Michael Pettet Vice Chair 2.00 0.00 X X 0 0 0 Montserrat Andreys Trustee 2.00 0.00 X 0 0 0 Andrea Cook Trustee 2.00 0.00 X 0 0 0 Horace Elliott Trustee until 10/24 2.00 0.00 X 0 0 0 John Farrell Trustee as of 1/25 2.00 0.00 X 0 0 0 Jennifer Forbes Trustee 2.00 2.00 X 0 0 0 Christine Girard Trustee until 4/25 2.00 0.00 X 0 0 0 John Greaney Trustee until 4/25 2.00 0.00 X 0 0 0 Robert Jones Trustee until 4/25 2.00 0.00 X 0 0 0 Joyce McClure Trustee 2.00 0.00 X 0 0 0 Sandra Mooney Trustee until 4/25 2.00 0.00 X 0 0 0 Marlene Moore Trustee 2.00 0.00 X 0 0 0 Patricia Potter Trustee 2.00 4.00 X 0 0 0 Ron Rogers Trustee until 4/25 2.00 0.00 X 0 0 0 Rodd Satterwhite Trustee as of 1/25 2.00 2.00 X 0 0 0 Joseph Brimhall President/CEO until 6/24 40.00 0.00 X 803651 0 519720 Shari Mikos Corporate Secretary 2.00 38.00 X 0 339858 28735 Gregory Beno Asst Corporate Treasurer 2.00 38.00 X 0 257592 18468 Jennifer Gantz Corporate Treasurer 2.00 38.00 X 0 375738 24740 Elisa Davis Assistant Secretary 2.00 38.00 X 0 49184 3895 Sara Sotelo Asst Corporate Secretary 2.00 38.00 X 0 93494 19684 William Moreau Chief Medical Officer until 4/24 40.00 0.00 X 516185 0 13526 Rosalia Messina Executive Vice President until 8/24 40.00 0.00 X 235938 0 25923 Dana Sims Provost 40.00 0.00 X 212244 0 32636 Alisa Bates Vice Provost/Dean, College of Graduate Studies 40.00 0.00 X 150207 0 25901 Lisa Lopez Chief Business Officer until 10/24 40.00 0.00 X 141187 0 26872 William Borman Professor 40.00 0.00 X 148671 0 24607 Martha Kaeser Dean, College of Chiro. 40.00 0.00 X 134911 0 14011 2566193 2974131 1014067 28 0 1 0 Trane US Inc 3600 Pammel Creek Rd La Crosse WI 54601 Facility Maintenance Services 754411 Institute for Functional Medicine 505 S 336th St Ste 600 Federal Way WA 98003 Instructional Content 245862 City Wide Facility Solutions - Portland 5885 SE Harmony Road Building B Milwaukie OR 97222 Building Maintenance 126406 3 30466 152214 182680 Tuition and Fees 611600 27300552 27300552 Clinic Revenue 621400 97898 97898 Other School Revenue 611600 50042 50042 Auxiliary Services 611710 48815 48815 27497307 1397839 1397839 19155 19127 28 28 28 116533 94179 22354 22354 Rebate Revenue 900099 18400 18400 18400 29118608 27489246 0 1446682 135395 135395 1717722 1717722 657175 164294 492881 10881362 10004713 693585 183064 675567 623101 49456 3010 968759 890962 60064 17733 910740 763071 133954 13715 3716261 3716261 88062 88062 42370 42370 30467 30467 204096 153718 48907 1471 689761 689761 192004 134318 56183 1503 232131 106885 114320 10926 3434154 3218611 173476 42067 197742 140224 52280 5238 120912 45222 61977 13713 5267 5267 2628174 2485543 122299 20332 282433 282433 Student Services 1170239 1156841 12520 878 Subscriptions & Publica 175080 171651 1529 1900 Dues & Membership 141301 124109 16892 300 955144 617862 318768 18514 30252318 22654242 7263712 334364 1995600 963378 27512011 18107710 42400 6954 243665 272197 0 69733 546148 398463 38294 27530 1099651 473719 20060554 5520032 15519366 14540522 7739374 18011144 5508123 5341487 27512706 24979097 87757338 83191934 2995715 1569082 1682273 1473001 378955 189475 32675923 30260720 37732866 33492278 X 49031471 48717849 993001 981807 50024472 49699656 87757338 83191934 -1133710 808894 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3353795 50000 403446 0 3807241 3985550 501410 1133165 3353795 3783779 225808 24037 3985550 4443531 2624 -614283 48093 3783779 3581833 22319 887825 48446 4443531 0.86156 0.13844 0.00000 0 0 14079525 2820581 11258944 2852112 1960887 891225 3128917 738564 2390353 14540522 Retirement Plan Assets 266925 Right-of-use Assets 24383577 Other Assets 16818 Deposits 311777 24979097 Due to Affiliate 161521 Retirement Plan Liability 266925 Right-of-use Liabilities 29832274 30260720 X Part V, Line 4: Use of Endowment Funds - The university maintains both board designated endowments as well as donor restricted endowments. The board of trustees has designated endowment assets for the purposes of establishing reserves for future needs of the university. Donor endowments include The Lyons Fund, the earnings from which are to be used for the operation of the clinic, cancer research or as the college administration deems necessary; The Peter's Fund, the earnings from which are to be used for short term emergency loans to students; and an alumni fund, the earnings from which are to be used to provide support of educational programs. Part X, Line 2: UWS has received notification that it qualifies as a tax-exempt organization under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding provisions of the State of Oregon law and accordingly, is not subject to federal or state income taxes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, UWS may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of UWS and various positions related to the potential sources of unrelated business taxable income. There were no unrecognized tax benefits identified or recorded as liabilities during the years ended May 31, 2025 and 2024. UWS files Form 990 annually in the U.S. federal jurisdiction. 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 non-discrimination policy is publicly advertised annually in the Oregonian Newspaper and is also available in brochures, catalogs and other materials publicy available and communicated to students and employees. Schedule E, Part I, Line 6 The University participated in the following federal financial aid programs - Stafford Loan Program, Perkins Loan Program and Federal Work Study Program. 1 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 2 Program Services Instructional Activity 27667 North America - Canada and Mexico, but not the United States 0 4 Program Services Instructional Activity 33325 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 2 Program Services Instructional Activity 14267 North America - Canada and Mexico, but not the United States 0 0 Grantmaking 1717722 0 8 0 0 0 8 1792981 0 1792981 International grant/scholarship North America 227 1717722 Applied to student account 0 0 0 0 0 0 Part I, Line 2: The University offers several types of scholarships and grants. Grants are awarded to international students upon admission and credited against their tuition each quarter as long as GPA requirements are met and maintained. GPA is monitored by the financial aid office and verified through the student records system. Scholarships are awarded by the scholarship committee based on application and essay submission. The scholarships may be one time or recurring each quarter, depending on the type of scholarship. The admissions department monitors application and awards for incoming international student grants; and the business office, in coordination with the registrar's office, monitors quarterly eligibility of recurring grants. Other limited scholarships may be awarded at the discretion of the University president or scholarship committee. 1 Scholarships - Domestic 83 135395 Part I, Line 2: The University offers several types of scholarships and grants. Grants are awarded to international students upon admission and credited against their tuition each quarter as long as GPA requirements are met and maintained. GPA is monitored by the Financial Aid Office and verified through the student records system. Scholarships are awarded by the Scholarship Committee based on application and essay submission. The scholarships may be one time or recurring each quarter, depending on the type of scholarship. The Admissions Department monitors application and awards for incoming international student grants; and the Business Office, in coordination with the Registrar's Office, monitors quarterly eligibility of recurring grants. Other limited scholarships may be awarded at the discretion of the University President or Scholarship Committee. X 1 1 1 1 0 0 0 0 0 1 0 Michael Horowitz Corporate President 0 936900 0 630000 0 0 0 162292 0 18805 0 1747997 0 0 Joseph Brimhall President/CEO until 6/24 304695 0 0 0 498956 0 515026 0 4694 0 1323371 0 0 0 Nathan Long President/Trustee as of 7/24 197268 212615 0 78750 25931 0 920 16993 18880 17459 242999 325817 0 0 William Moreau Chief Medical Officer until 4/24 166185 0 0 0 350000 0 10365 0 3161 0 529711 0 0 0 Jennifer Gantz Corporate Treasurer 0 304863 0 70875 0 0 0 24150 0 590 0 400478 0 0 Shari Mikos Corporate Secretary 0 277358 0 62500 0 0 0 24002 0 4733 0 368593 0 0 Gregory Beno Asst Corporate Treasurer 0 225050 0 32542 0 0 0 18001 0 467 0 276060 0 0 Rosalia Messina Executive Vice President until 8/24 235938 0 0 0 0 0 18381 0 7542 0 261861 0 0 0 Dana Sims Provost 212244 0 0 0 0 0 21188 0 11448 0 244880 0 0 0 Alisa Bates Vice Provost/Dean, College of Gradua 150207 0 0 0 0 0 15020 0 10881 0 176108 0 0 0 William Borman Professor 148671 0 0 0 0 0 14822 0 9785 0 173278 0 0 0 Lisa Lopez Chief Business Officer until 10/24 141187 0 0 0 0 0 15857 0 11015 0 168059 0 0 0 Part I, Line 1a During the 2024 calendar year, University of Western States provided the following benefit to Nathan Long. It was reported as taxable compensation on the 2024 Form W-2: - Taxable housing allowance of $25,010 Part I, Line 3 University of Western States, with support from a related organization, TCS Education System, used one or more of the methods described below to establish the top management official's compensation: - Executive Committee - Independent Compensation Consultant - Compensation Survey or Study - Form 990 of other organizations - Approval by the Board of Executive Committee Part I, Lines 4a-b Part I, Line 4a: The following individuals received severance payments: Joseph Brimhall - $981,002 William Moreau - $350,000 Part I, Line 4b: TCS Education System provides a supplemental deferred compensation plan for certain executives. The following individuals participate in the plan: - Michael Horowitz University of Western States provides a 457(f) deferred compensation plan for the following individual: - Joseph Brimhall The purpose of the eligible deferred compensation plan is to provide deferred compensation to a select group of highly compensated ("Top Hat Group") employees. The employer, at its sole discretion, will make non-elective contributions to the plan for active participants; active participants may make their own elective deferrals up to the maximum amount permitted by law. Part I, Line 7 The target opportunity for the discretionary award is established through market compensation and internal policy so as to relate pay, performance and rewards. Upon reviewing annual performance, the Executive Committee of the Board of Trustees determines results and the granting of discretionary awards, if any. Nathan Long President Settling in Loan X 75000 69733 0 1 1 69733 Form 990, Part VI, Section A, line 6 The TCS Education System ("TCS ES") is the sole corporate member of University of Western States ("UWS"). Form 990, Part VI, Section A, line 7a The Member has the authority to consent to the election of persons to membership on the Board of Trustees, this shall apply to any removal of a member of the Board. Form 990, Part VI, Section A, line 7b The powers and authority of the Member shall be limited to the following: i. The authority of the Member to appoint or remove the officers of the Corporation. ii. The authority of the Member to consent to the election or removal of members of the Board of Trustees. iii. The authority of the Member to approve any Board decision to incur debt or mortgage by pledging any real or personal property, whether tangible or intangible; to liquidate investment assets; or to draw down investment funds operations. iv. The authority of the Member to approve any Board decision to change the purpose of the Corporation; change legal entity or tax structure; file any fictitious business names; mergers or consolidations; to sell all or substantially all assets; or to file a petition for receivership or bankruptcy, or similar insolvency proceedings of the Corporation. v. The authority of the Member to amend the Articles of Incorporation or Bylaws of the Corporation, subject to any requirement for consent from the Board. Form 990, Part VI, Section B, line 11b The IRS Form 990 is prepared by an independent accounting firm (RSM US LLP) along with the advice of management and attorneys of the organization. The Form 990 is made available to the Governing Board prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The institution requires annual commitments from trustees, officers and key employees to the conflict of interest policy. Conflict of interest disclosures for institutional administrative officers, key employees, highly compensated employees and investigators on federally funded projects are monitored primarily by human resources with escalation to executive administration and the board of trustees as necessary based on individual circumstances. Conflict of interest disclosures for trustees are monitored by the institutional board of trustees liaison. At minimum, board members, administrative officers, key employees, highly compensated employees and investigators on federally funded projects who have declared or been found to have conflict of interest in any matter before the administration or board shall refrain from participating in consideration of the proposed transaction. The person or persons involved should not vote on such matters and should not be present at the time of the vote. Form 990, Part VI, Section B, line 15 Each Board's Executive Committee reviews and approves the compensation of certain executives of the Corporation to determine that it is just and reasonable. The Executive Committee, in coordination with TCS Education System, shall conduct or cause to be conducted an analysis of the compensation to be paid to the executive as compared to other executives in similar positions with similar organizations. The Executive Committee engages an outside independent compensation consultant to benchmark salaries and benefits. Executive salaries are reviewed and approved by each Board's Executive Committee with the assistance of a benefits consulting firm (Pearl Meyer) that provides recommendations based on comparative data with other organizations. The Board documents the basis of all compensation determinations in the records of the Board. 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. TCS Education System Inc 203 N LaSalle Street Suite 1900 Chicago IL 60601 270717860 Supporting Organization IL 501(c)(3) Line 12b, II N/A 0 The Chicago School of Professional Psychology 325 North Wells Chicago IL 60654 363005527 Education IL 501(c)(3) Line 2 The Chicago School - California Inc 1 The Chicago School - Washington DC Inc 1101 K Street NW Washington DC 20005 800477644 Education DC 501(c)(3) Line 2 The Chicago School - California Inc 1 The Chicago School - California Inc 707 Wilshire Boulevard Los Angeles CA 90017 900394713 Education CA 501(c)(3) Line 2 TCS Education System 1 Pacific Oaks Education Corporation 45 Eureka Street Pasadena CA 91103 951716809 Education CA 501(c)(3) Line 2 TCS Education System 1 The Colleges of Law 4475 Market Street Ventura CA 93003 952592468 Education CA 501(c)(3) Line 2 TCS Education System 1 TCS Education - Texas Inc 6275 W Plano Pkwy Suite 130 Plano TX 75093 364769956 Education TX 501(c)(3) Line 2 The Chicago School - California Inc 1 Saybrook University 55 Eureka Street Pasadena CA 91103 942155109 Education CA 501(c)(3) Line 2 TCS Education System 1 Kansas Health Science University Inc 217 E Douglas Ave Wichita KS 97213 825178988 Education KS 501(c)(3) Line 2 TCS Education System 1 University of Western States Health Care Incorporated 8000 NE Tillamook Street Portland OR 97213 851407679 Health care OR University of Western States C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 Schedule R, Part II: The Chicago School - Washington D.C., Inc. 80-0477644 dissolved on November 7, 2024. TCS Education - Texas, Inc. 36-4769956 dissolved on November 4, 2024.