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Nonprofiteer
← UNIVERSITY OF WESTERN STATES

Form 990 for tax year 2024

Filed by UNIVERSITY OF WESTERN STATES.

Totals

Total revenue
$29,118,608
Total expenses
$30,252,318
Contributions and grants received
$182,680
Grants paid
$1,853,117
Program services expenses (Part IX)
$22,654,242
Management and general expenses
$7,263,712
Fundraising expenses
$334,364
Program service expenses (Part III)
$22,654,242

Program services were 74.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • Michael Horowitz

    Corporate President

    Total calculated
    $1,747,997
    From this org
    $0
    From related orgs
    $1,566,900
    Other
    $181,097
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $936,900 related
    Bonus
    $0 + $630,000 related
    Other
    $0
    Deferred
    $0 + $162,292 related
    Nontaxable benefits
    $0 + $18,805 related
    Filer's total
    $0 + $1,747,997 related

  • Nathan Long

    President/Trustee as of 7/24

    Total calculated
    $568,816
    From this org
    $223,199
    From related orgs
    $291,365
    Other
    $54,252
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,268 + $212,615 related
    Bonus
    $0 + $78,750 related
    Other
    $25,931
    Deferred
    $920 + $16,993 related
    Nontaxable benefits
    $18,880 + $17,459 related
    Filer's total
    $242,999 + $325,817 related

  • Elli Morton

    Chair

    Total calculated
    $0
    Hours/week
    2

  • Michael Pettet

    Vice Chair

    Total calculated
    $0
    Hours/week
    2

  • Montserrat Andreys

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Andrea Cook

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Horace Elliott

    Trustee until 10/24

    Total calculated
    $0
    Hours/week
    2

  • John Farrell

    Trustee as of 1/25

    Total calculated
    $0
    Hours/week
    2

  • Jennifer Forbes

    Trustee

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Christine Girard

    Trustee until 4/25

    Total calculated
    $0
    Hours/week
    2

  • John Greaney

    Trustee until 4/25

    Total calculated
    $0
    Hours/week
    2

  • Robert Jones

    Trustee until 4/25

    Total calculated
    $0
    Hours/week
    2

  • Joyce McClure

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Sandra Mooney

    Trustee until 4/25

    Total calculated
    $0
    Hours/week
    2

  • Marlene Moore

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Patricia Potter

    Trustee

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • Ron Rogers

    Trustee until 4/25

    Total calculated
    $0
    Hours/week
    2

  • Rodd Satterwhite

    Trustee as of 1/25

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Joseph Brimhall

    President/CEO until 6/24

    Total calculated
    $1,323,371
    From this org
    $803,651
    From related orgs
    $0
    Other
    $519,720
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $304,695
    Bonus
    $0
    Other
    $498,956
    Deferred
    $515,026
    Nontaxable benefits
    $4,694
    Filer's total
    $1,323,371

  • Shari Mikos

    Corporate Secretary

    Total calculated
    $368,593
    From this org
    $0
    From related orgs
    $339,858
    Other
    $28,735
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $277,358 related
    Bonus
    $0 + $62,500 related
    Other
    $0
    Deferred
    $0 + $24,002 related
    Nontaxable benefits
    $0 + $4,733 related
    Filer's total
    $0 + $368,593 related

  • Gregory Beno

    Asst Corporate Treasurer

    Total calculated
    $276,060
    From this org
    $0
    From related orgs
    $257,592
    Other
    $18,468
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $225,050 related
    Bonus
    $0 + $32,542 related
    Other
    $0
    Deferred
    $0 + $18,001 related
    Nontaxable benefits
    $0 + $467 related
    Filer's total
    $0 + $276,060 related

  • Jennifer Gantz

    Corporate Treasurer

    Total calculated
    $400,478
    From this org
    $0
    From related orgs
    $375,738
    Other
    $24,740
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $304,863 related
    Bonus
    $0 + $70,875 related
    Other
    $0
    Deferred
    $0 + $24,150 related
    Nontaxable benefits
    $0 + $590 related
    Filer's total
    $0 + $400,478 related

  • Elisa Davis

    Assistant Secretary

    Total calculated
    $53,079
    From this org
    $0
    From related orgs
    $49,184
    Other
    $3,895
    Hours/week
    2 + 38 related

  • Sara Sotelo

    Asst Corporate Secretary

    Total calculated
    $113,178
    From this org
    $0
    From related orgs
    $93,494
    Other
    $19,684
    Hours/week
    2 + 38 related

  • William Moreau

    Chief Medical Officer until 4/24

    Total calculated
    $529,711
    From this org
    $516,185
    From related orgs
    $0
    Other
    $13,526
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,185
    Bonus
    $0
    Other
    $350,000
    Deferred
    $10,365
    Nontaxable benefits
    $3,161
    Filer's total
    $529,711

  • Rosalia Messina

    Executive Vice President until 8/24

    Total calculated
    $261,861
    From this org
    $235,938
    From related orgs
    $0
    Other
    $25,923
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $235,938
    Bonus
    $0
    Other
    $0
    Deferred
    $18,381
    Nontaxable benefits
    $7,542
    Filer's total
    $261,861

  • Dana Sims

    Provost

    Total calculated
    $244,880
    From this org
    $212,244
    From related orgs
    $0
    Other
    $32,636
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,244
    Bonus
    $0
    Other
    $0
    Deferred
    $21,188
    Nontaxable benefits
    $11,448
    Filer's total
    $244,880

  • Alisa Bates

    Vice Provost/Dean, College of Graduate Studies

    Total calculated
    $176,108
    From this org
    $150,207
    From related orgs
    $0
    Other
    $25,901
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,207
    Bonus
    $0
    Other
    $0
    Deferred
    $15,020
    Nontaxable benefits
    $10,881
    Filer's total
    $176,108

  • Lisa Lopez

    Chief Business Officer until 10/24

    Total calculated
    $168,059
    From this org
    $141,187
    From related orgs
    $0
    Other
    $26,872
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,187
    Bonus
    $0
    Other
    $0
    Deferred
    $15,857
    Nontaxable benefits
    $11,015
    Filer's total
    $168,059

  • William Borman

    Professor

    Total calculated
    $173,278
    From this org
    $148,671
    From related orgs
    $0
    Other
    $24,607
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,671
    Bonus
    $0
    Other
    $0
    Deferred
    $14,822
    Nontaxable benefits
    $9,785
    Filer's total
    $173,278

  • Martha Kaeser

    Dean, College of Chiro.

    Total calculated
    $148,922
    From this org
    $134,911
    From related orgs
    $0
    Other
    $14,011
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
8 April 2026
IRS schema version
2024v5.5
Source object
202631009349300528

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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