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Nonprofiteer
← UNIVERSITY OF WESTERN STATES

Form 990 for tax year 2023

Filed by UNIVERSITY OF WESTERN STATES.

Totals

Total revenue
$30,860,420
Total expenses
$33,345,065
Contributions and grants received
$232,004
Grants paid
$1,635,653
Program service revenue
$27,975,710
Investment income
$2,597,385
Other revenue
$55,321
Total assets, end of year
$87,757,338
Total liabilities, end of year
$37,732,866
Net assets or fund balances, end of year
$50,024,472
Program services expenses (Part IX)
$22,427,730
Management and general expenses
$10,679,292
Fundraising expenses
$238,043
Program service expenses (Part III)
$22,427,730

Program services were 67.3% 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
    $1,595,488
    From this org
    $0
    From related orgs
    $1,457,327
    Other
    $138,161
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $857,327 related
    Bonus
    $0 + $600,000 related
    Other
    $0
    Deferred
    $0 + $120,000 related
    Nontaxable benefits
    $0 + $18,161 related
    Filer's total
    $0 + $1,595,488 related

  • Jennifer Forbes

    Chair until 4/24

    Total calculated
    $0
    Hours/week
    2

  • Marlene Moore

    Chair

    Total calculated
    $0
    Hours/week
    2

  • Elli Morton

    Vice Chair

    Total calculated
    $0
    Hours/week
    2

  • John Greaney

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Sandra Mooney

    Trustee

    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

    Total calculated
    $0
    Hours/week
    2

  • Christine Girard

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Mariann Hyland

    Trustee until 5/24

    Total calculated
    $0
    Hours/week
    2

  • Robert Jones

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Joyce McClure

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Micheal Pettet

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Patricia Potter

    Trustee

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • Ron Rogers

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Joseph Brimhall

    President/CEO until 6/24

    Total calculated
    $595,862
    From this org
    $532,727
    From related orgs
    $0
    Other
    $63,135
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $485,106
    Bonus
    $47,621
    Other
    $0
    Deferred
    $48,531
    Nontaxable benefits
    $14,604
    Filer's total
    $595,862

  • Shari Mikos

    Corporate Secretary

    Total calculated
    $309,795
    From this org
    $0
    From related orgs
    $284,769
    Other
    $25,026
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $231,019 related
    Bonus
    $0 + $53,750 related
    Other
    $0
    Deferred
    $0 + $20,151 related
    Nontaxable benefits
    $0 + $4,875 related
    Filer's total
    $0 + $309,795 related

  • Gregory Beno

    Asst Corporate Treasurer

    Total calculated
    $268,306
    From this org
    $0
    From related orgs
    $250,348
    Other
    $17,958
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $213,433 related
    Bonus
    $0 + $36,915 related
    Other
    $0
    Deferred
    $0 + $17,505 related
    Nontaxable benefits
    $0 + $453 related
    Filer's total
    $0 + $268,306 related

  • Jennifer Gantz

    Corporate Treasurer

    Total calculated
    $369,167
    From this org
    $0
    From related orgs
    $345,499
    Other
    $23,668
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $277,999 related
    Bonus
    $0 + $67,500 related
    Other
    $0
    Deferred
    $0 + $23,100 related
    Nontaxable benefits
    $0 + $568 related
    Filer's total
    $0 + $369,167 related

  • Donnell Bell

    Asst. Corp. Secretary until 5/24

    Total calculated
    $215,730
    From this org
    $0
    From related orgs
    $190,529
    Other
    $25,201
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $173,889 related
    Bonus
    $0 + $16,640 related
    Other
    $0
    Deferred
    $0 + $13,513 related
    Nontaxable benefits
    $0 + $11,688 related
    Filer's total
    $0 + $215,730 related

  • Sara Sotelo

    Asst Corporate Secretary

    Total calculated
    $106,709
    From this org
    $0
    From related orgs
    $87,786
    Other
    $18,923
    Hours/week
    2 + 38 related

  • William Moreau

    Chief Medical Officer until 4/24

    Total calculated
    $403,798
    From this org
    $357,983
    From related orgs
    $0
    Other
    $45,815
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $357,983
    Bonus
    $0
    Other
    $0
    Deferred
    $35,224
    Nontaxable benefits
    $10,591
    Filer's total
    $403,798

  • Rosalia Messina

    Executive Vice President until 8/24

    Total calculated
    $330,883
    From this org
    $293,647
    From related orgs
    $0
    Other
    $37,236
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $283,394
    Bonus
    $10,253
    Other
    $0
    Deferred
    $27,173
    Nontaxable benefits
    $10,063
    Filer's total
    $330,883

  • Dana Sims

    Vice President for Academic Affairs

    Total calculated
    $254,937
    From this org
    $228,815
    From related orgs
    $0
    Other
    $26,122
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $218,480
    Bonus
    $10,335
    Other
    $0
    Deferred
    $16,059
    Nontaxable benefits
    $10,063
    Filer's total
    $254,937

  • Lisa Lopez

    Chief Business Officer

    Total calculated
    $187,524
    From this org
    $160,881
    From related orgs
    $0
    Other
    $26,643
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $151,149
    Bonus
    $9,732
    Other
    $0
    Deferred
    $15,857
    Nontaxable benefits
    $10,786
    Filer's total
    $187,524

  • William Borman

    Professor

    Total calculated
    $242,041
    From this org
    $211,123
    From related orgs
    $0
    Other
    $30,918
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $211,123
    Bonus
    $0
    Other
    $0
    Deferred
    $20,855
    Nontaxable benefits
    $10,063
    Filer's total
    $242,041

  • Martha Kaeser

    Dean, College of Chiro.

    Total calculated
    $153,558
    From this org
    $140,746
    From related orgs
    $0
    Other
    $12,812
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,124
    Bonus
    $1,622
    Other
    $0
    Deferred
    $2,749
    Nontaxable benefits
    $10,063
    Filer's total
    $153,558

  • Sara Huson

    AVP Admissions until 3/24

    Total calculated
    $120,299
    From this org
    $107,609
    From related orgs
    $0
    Other
    $12,690
    Hours/week
    40

  • W Glenn Ford Sr

    Former VP Finance & Admin/CFO

    Total calculated
    $229,167
    From this org
    $229,167
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $229,167
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $229,167

  • Deborah Solmor

    Former Corporate Secretary

    Total calculated
    $590,466
    From this org
    $0
    From related orgs
    $574,306
    Other
    $16,160
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $175,306 related
    Bonus
    $0 + $72,500 related
    Other
    $0 + $326,500 related
    Deferred
    $0 + $14,943 related
    Nontaxable benefits
    $0 + $1,217 related
    Filer's total
    $0 + $590,466 related

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

  • 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 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: - Compensation Committee - Independent Compensation Consultant - Compensation Survey or Study - Form 990 of other organizations - Approval by the Board of Compensation Committee
Part I, Lines 4a-b
Part I, Line 4a: The following individual received severance payments in 2023. These payments are reported as taxable compensation on Part II, column b(iii): Deborah Solmor, Severance - $326,500 W. Glenn Ford, Severance - $229,167 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.

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.

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2023
Filed
8 April 2025
IRS schema version
2023v6.0
Source object
202501059349300330

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