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← ROSEMAN UNIVERSITY OF HEALTH SCIENCES A NEVADA NON-PROFIT CORP

Form 990 for tax year 2022

Filed by ROSEMAN UNIVERSITY OF HEALTH SCIENCES A NEVADA NON-PROFIT CORP.

Totals

Total revenue
$107,805,941
Total expenses
$99,675,346
Contributions and grants received
$4,649,309
Grants paid
$325,335
Program service revenue
$92,588,310
Investment income
$8,359,292
Other revenue
$2,209,030
Total assets, end of year
$361,131,872
Total liabilities, end of year
$237,008,695
Net assets or fund balances, end of year
$124,123,177
Program services expenses (Part IX)
$58,015,701
Management and general expenses
$41,344,210
Fundraising expenses
$315,435
Program service expenses (Part III)
$58,015,701

Program services were 58.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $54,162

  • 1e · Government grants (contributions)

    $3,428,113

  • 1f · All other contributions, gifts and grants

    $1,167,034

  • 1g · Noncash contributions included above

    $688,459

  • 2a · Program service revenue: TUITION & FEES

    total $85,474,000 · related or exempt $85,474,000

  • 2b · Program service revenue: DENTAL CLINIC INCOME

    total $4,886,304 · related or exempt $4,886,304

  • 2c · Program service revenue: RENTAL REVENUE

    total $1,098,669 · related or exempt $1,098,669

  • 2d · Program service revenue: ORTHODONTIC CLINIC INCOME

    total $641,916 · related or exempt $641,916

  • 2f · All other program service revenue

    total $487,421 · related or exempt $487,421

  • 3 · Investment income

    total $3,526,187 · excluded $3,526,187

  • 6a · Gross rents

    real property $2,898,664

  • 6b · Less rental expenses

    real property $635,648

  • 6c · Rental income or loss

    real property $2,263,016

  • 6d · Net rental income or loss

    total $2,263,016 · excluded $2,263,016

  • 7a · Gross sales of assets other than inventory

    securities $42,556,463 · other assets $11,677,140

  • 7b · Less cost or other basis and sales expenses

    securities $42,578,885 · other assets $6,821,613

  • 7c · Gain or loss

    securities -$22,422 · other assets $4,855,527

  • 7d · Net gain or loss

    total $4,833,105 · excluded $4,833,105

  • 8a · Fundraising events: gross income

    $8,316

  • 8a · Fundraising events: contributions included on line 1c

    $54,162

  • 8b · Fundraising events: direct expenses

    $55,455

  • 8c · Net income from fundraising events

    total -$47,139 · excluded -$47,139

  • 9a · Gaming: gross income

    $5,055

  • 9b · Gaming: direct expenses

    $11,902

  • 9c · Net income from gaming

    total -$6,847 · excluded -$6,847

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $20,000 · program services $20,000

  • 2 · Grants to domestic individuals

    total $305,335 · program services $305,335

  • 5 · Compensation of officers, directors and key employees

    total $3,477,623 · program services $869,406 · management and general $2,608,217

  • 7 · Other salaries and wages

    total $43,977,956 · program services $28,724,073 · management and general $15,137,210 · fundraising $116,673

  • 8 · Pension plan contributions

    total $2,559,640 · program services $1,696,844 · management and general $855,110 · fundraising $7,686

  • 9 · Other employee benefits

    total $4,873,461 · program services $2,949,561 · management and general $1,911,245 · fundraising $12,655

  • 10 · Payroll taxes

    total $3,135,593 · program services $2,084,429 · management and general $1,044,599 · fundraising $6,565

  • 11a · Fees: management

    total $189,570 · program services $57,590 · management and general $131,980

  • 11b · Fees: legal

    total $279,660 · program services $4,331 · management and general $275,329

  • 11c · Fees: accounting

    total $158,340 · management and general $158,340

  • 11d · Fees: lobbying

    total $216,750 · program services $37,500 · management and general $179,250

  • 11f · Fees: investment management

    total $107,687 · management and general $107,687

  • 11g · Fees: other

    total $4,585,027 · program services $532,940 · management and general $4,052,087

  • 12 · Advertising and promotion

    total $1,158,045 · program services $90,702 · management and general $1,067,256 · fundraising $87

  • 13 · Office expenses

    total $2,682,994 · program services $1,076,366 · management and general $1,604,805 · fundraising $1,823

  • 14 · Information technology

    total $1,794,334 · program services $885,706 · management and general $908,628

  • 16 · Occupancy

    total $4,093,855 · program services $1,209,176 · management and general $2,880,664 · fundraising $4,015

  • 17 · Travel

    total $1,512,289 · program services $1,285,016 · management and general $224,282 · fundraising $2,991

  • 19 · Conferences, conventions and meetings

    total $174,148 · program services $129,385 · management and general $43,187 · fundraising $1,576

  • 20 · Interest

    total $8,861,254 · program services $5,229,246 · management and general $3,581,479 · fundraising $50,529

  • 22 · Depreciation, depletion and amortization

    total $8,911,660 · program services $5,132,721 · management and general $3,735,353 · fundraising $43,586

  • 23 · Insurance

    total $799,875 · management and general $799,875

  • 24a · Other expenses: DENTAL CLINIC SUPPLIES

    total $2,802,393 · program services $2,802,393

  • 24b · Other expenses: LAB SUPPLIES

    total $2,145,572 · program services $2,145,572

  • 24c · Other expenses: DENTAL SUPPLIES (IN-KIN

    total $688,459 · program services $688,459

  • 24e · All other expenses

    total $163,826 · program services $58,950 · management and general $37,627 · fundraising $67,249

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,029,559 · end of year $594,759

  • 2 · Savings and temporary cash investments

    beginning of year $23,060,826 · end of year $35,019,258

  • 3 · Pledges and grants receivable

    beginning of year $202,617 · end of year $461,588

  • 4 · Accounts receivable

    beginning of year $3,437,311 · end of year $3,954,256

  • 8 · Inventories for sale or use

    beginning of year $434,847 · end of year $706,151

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,464,693 · end of year $935,651

  • 10a · Land, buildings and equipment: cost or other basis

    $309,007,120

  • 10b · Land, buildings and equipment: accumulated depreciation

    $73,981,204

  • 10c · Land, buildings and equipment, net

    beginning of year $245,187,425 · end of year $235,025,916

  • 11 · Investments: publicly traded securities

    beginning of year $61,151,532 · end of year $66,548,525

  • 13 · Investments: program-related

    beginning of year -$4,070,730 · end of year -$5,920,385

  • 15 · Other assets

    beginning of year $18,102,011 · end of year $23,806,153

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,659,349 · end of year $3,495,071

  • 19 · Deferred revenue

    beginning of year $9,376,001 · end of year $15,735,299

  • 20 · Tax-exempt bond liabilities

    beginning of year $196,552,252 · end of year $197,370,387

  • 21 · Escrow or custodial account liability

    beginning of year $328,683 · end of year $218,942

  • 23 · Secured mortgages and notes payable

    beginning of year $24,170,000 · end of year $18,912,000

  • 25 · Other liabilities

    beginning of year $1,448,833 · end of year $1,276,996

  • 27 · Net assets without donor restrictions

    beginning of year $101,034,597 · end of year $107,853,572

  • 28 · Net assets with donor restrictions

    beginning of year $15,430,376 · end of year $16,269,605

Mission and programs · 2022

Mission

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.

  • 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 1,756 STUDENTS WERE ENROLLED IN THESE PROGRAMS AND 582 STUDENTS GRADUATED DURING THE FISCAL YEAR. ROSEMAN IS THE LARGEST, NOT-FOR-PROFIT PRIVATE UNIVERSITY BASED IN NEVADA AND HAS CUMULATIVELY GRADUATED OVER 7,700 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 6TH ANNUAL ROSEMAN UNIVERSITY OF HEALTH SCIENCES RESEARCH SYMPOSIUM WITH NUMEROUS SUBMISSIONS FROM THE UNIVERSITY COMMUNITY ACROSS MULTIPLE RESEARCH AREAS.

    Expenses $42,931,619 · Grants $325,335 · Revenue $92,588,310

  • 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.

    Expenses $15,084,082

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • PEDRO GREER

    DEAN, COLLEGE OF MEDICINE

    Total calculated
    $718,438
    From this org
    $674,996
    From related orgs
    $0
    Other
    $43,442
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $641,192
    Bonus
    $0
    Other
    $33,804
    Deferred
    $22,875
    Nontaxable benefits
    $20,567
    Filer's total
    $718,438

  • RENEE COFFMAN

    PRESIDENT

    Total calculated
    $609,599
    From this org
    $571,809
    From related orgs
    $0
    Other
    $37,790
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $503,842
    Bonus
    $0
    Other
    $67,967
    Deferred
    $17,004
    Nontaxable benefits
    $20,786
    Filer's total
    $609,599

  • KARIN ESPOSITO - SR EXEC

    DEAN/ACADEMIC & STUDENT AFFAIRS

    Total calculated
    $557,568
    From this org
    $521,782
    From related orgs
    $0
    Other
    $35,786
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $518,199
    Bonus
    $0
    Other
    $3,583
    Deferred
    $22,875
    Nontaxable benefits
    $12,911
    Filer's total
    $557,568

  • FRANK LICARI

    DEAN, COLLEGE OF DENTAL MEDICINE

    Total calculated
    $460,623
    From this org
    $427,451
    From related orgs
    $0
    Other
    $33,172
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $419,551
    Bonus
    $0
    Other
    $7,900
    Deferred
    $22,875
    Nontaxable benefits
    $10,297
    Filer's total
    $460,623

  • HARRY ROSENBERG

    PRESIDENT EMERITUS/PROFESSOR

    Total calculated
    $405,745
    From this org
    $372,058
    From related orgs
    $0
    Other
    $33,687
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $296,792
    Bonus
    $0
    Other
    $75,266
    Deferred
    $22,875
    Nontaxable benefits
    $10,812
    Filer's total
    $405,745

  • EUCHARIA NNANDI

    CHANCELLOR, HENDERSON CAMPUS

    Total calculated
    $397,968
    From this org
    $364,013
    From related orgs
    $0
    Other
    $33,955
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $354,209
    Bonus
    $0
    Other
    $9,804
    Deferred
    $22,875
    Nontaxable benefits
    $11,080
    Filer's total
    $397,968

  • DAVID GINSBERG

    PROFESSOR OF INTERNAL MEDICINE

    Total calculated
    $376,962
    From this org
    $327,916
    From related orgs
    $0
    Other
    $49,046
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $326,062
    Bonus
    $0
    Other
    $1,854
    Deferred
    $21,941
    Nontaxable benefits
    $27,105
    Filer's total
    $376,962

  • JEREMY HINCKLEY WELLS

    CHANCELLOR, SOUTH JORDAN CAMPUS

    Total calculated
    $395,070
    From this org
    $344,906
    From related orgs
    $0
    Other
    $50,164
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $338,597
    Bonus
    $0
    Other
    $6,309
    Deferred
    $19,842
    Nontaxable benefits
    $30,322
    Filer's total
    $395,070

  • DONALD HARMAN - ASSOC DEAN

    FOR ADMISS & STUDENT AFFAIRS

    Total calculated
    $361,845
    From this org
    $314,693
    From related orgs
    $0
    Other
    $47,152
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $306,025
    Bonus
    $0
    Other
    $8,668
    Deferred
    $22,875
    Nontaxable benefits
    $24,277
    Filer's total
    $361,845

  • THOMAS METZGER - VP INSTITUTIONAL

    RESEARCH & EFFECTIVENESS

    Total calculated
    $342,501
    From this org
    $310,520
    From related orgs
    $0
    Other
    $31,981
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $303,411
    Bonus
    $0
    Other
    $7,109
    Deferred
    $22,875
    Nontaxable benefits
    $9,106
    Filer's total
    $342,501

  • LARRY FANNIN

    DEAN, COLLEGE OF PHARMACY

    Total calculated
    $317,918
    From this org
    $296,197
    From related orgs
    $0
    Other
    $21,721
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $283,957
    Bonus
    $0
    Other
    $12,240
    Deferred
    $9,924
    Nontaxable benefits
    $11,797
    Filer's total
    $317,918

  • DOUGLAS DAWES

    VP FOR BUSINESS & FINANCE

    Total calculated
    $274,877
    From this org
    $226,123
    From related orgs
    $0
    Other
    $48,754
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,962
    Bonus
    $0
    Other
    $6,161
    Deferred
    $17,949
    Nontaxable benefits
    $30,805
    Filer's total
    $274,877

  • TERRELL J SPARKS

    VICE PRESIDENT FOR OPERATIONS

    Total calculated
    $277,448
    From this org
    $240,914
    From related orgs
    $0
    Other
    $36,534
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $231,253
    Bonus
    $0
    Other
    $9,661
    Deferred
    $18,211
    Nontaxable benefits
    $18,323
    Filer's total
    $277,448

  • MARK PENN - FORMER CHANCELLOR

    SUMMERLIN CAMPUS THRU 08/19

    Total calculated
    $202,443
    From this org
    $202,443
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $202,443
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $202,443

  • RICK SMITH

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • CARLENE WALKER

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • MARK HOWARD

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • ROBERT TALLEY

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • HUGH ANDERSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MICHELLE BELSEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • SUZANNE CRAM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DAVID J DUNN

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • JASON GLICK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • BRYAN LINDSEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ANNETTE LOGAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • RONALD A MEMO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • HOLLY PRIEVO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JOHN RICH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DAVID STEINBERG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

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, and on a Form 990-PF Part VIII's — 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 · Tax indemnification and gross-up payments
  • 1a · Discretionary spending account
  • 1a · Housing allowance or residence for personal use
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 1b · Written policy on the line-1a expenses
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
HARRY ROSENBERG, 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).
PART I, LINE 1B
HOUSING ALLOWANCES AND GROSS UP PAYMENTS ARE APPROVED AS PART OF THE COMPENSATION PACKAGE FOR SELECT OFFICERS AND KEY EMPLOYEES. THESE PAYMENTS ARE APPROVED IN ADVANCE AND ARE NOT IN A WRITTEN UNIVERSITY POLICY.
PART I, LINE 4A
SEVERANCE PAYMENTS ARE MADE BASED UPON AGREEMENTS BETWEEN CERTAIN QUALIFYING EMPLOYEES AND ROSEMAN UNIVERSITY OF HEALTH SCIENCES. DETAILS OF THE TERMS AND CONDITIONS OF THE SEVERANCE AGREEMENTS ARE AVAILABLE TO THE IRS UPON REQUEST. MARK PENN - SEVERANCE PAYMENT - $202,443

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

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • ROSEMAN MEDICAL EDUCATION AND RESEARCH LLC (RMER)

    MEDICAL EDUCATION & RESEARCH · NV · income $0 · assets $9,044,000

    Directly controlled by ROSEMAN UNIVERSITY OF HEALTH SCIENCES

  • ROSEMONT ENTERPRISES II LLC

    MEDICAL EDUCATION & RESEARCH · NV · income $0 · assets $0

    Directly controlled by ROSEMAN UNIVERSITY OF HEALTH SCIENCES

  • ROSEMAN BIOTECHNOLOGIES LLC

    MEDICAL EDUCATION & RESEARCH · NV · income $0 · assets $0

    Directly controlled by ROSEMAN UNIVERSITY OF HEALTH SCIENCES

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ROSEMAN DIAGNOSTICS INC

    C · MEDICAL EDUCATION & RESEARCH · NV · 100% owned · controlled entity

    Directly controlled by ROSEMAN UNIVERSITY OF HEALTH SCIENCES

  • ROSEMAN ONCOLOGY INC

    C · MEDICAL EDUCATION & RESEARCH · NV · 100% owned · controlled entity

    Directly controlled by ROSEMAN UNIVERSITY OF HEALTH SCIENCES

  • ROSEMAN UNIVERSITY HEALTH SYSTEM (DBA ROSEMAN MEDICAL GROUP)

    C · MEDICAL EDUCATION & RESEARCH · NV · 100% owned · share of income $727,301 · share of assets $899,696 · controlled entity

    Directly controlled by ROSEMAN UNIVERSITY OF HEALTH SCIENCES

Provenance

Return type
form_990
Tax year
2022
Filed
22 February 2024
IRS schema version
2022v5.0
Source object
202420659349301032

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