Civic Intelligence

Touro University Nevada

EIN 20-0363127 • 501(c)3 • New York, NY

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Profile

Touro university nevada's ("tun") primary purpose is to provide an independent institution of higher education. (see schedule o)touro university nevada ("tun") offers a four year program leading to a degree of doctor of osteopathic medicine and programs leading to bachelors and masters degrees in physician assistant, nursing, occupational and physical therapy and education.

202 West 43rd StreetNew York, NY 10036

www.tun.touro.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.58x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.94x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

60th percentile

8.1%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$1,335,433

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

39th percentile

3.5%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

2.0%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$118,804,488

Up $3,974,097 (+3.5%) from 2023

Liabilities

Down

$69,385,909

Down $2,736,033 (-3.8%) from 2023

Net Assets

Up

$49,418,579

Up $6,710,130 (+16%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin60th percentile

Revenue

Up

$73,561,906

Up $1,419,550 (+2.0%) from 2023

Expenses

Down

$67,593,069

Down $1,827,866 (-2.6%) from 2023

Net Income

Up

$5,968,837

Up $3,247,416 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0Assets 2010: $67,808,974Liabilities 2010: $50,794,280Net Assets 2010: $17,014,6942010Assets 2011: $75,841,206Liabilities 2011: $51,960,018Net Assets 2011: $23,881,1882011Assets 2012: $79,291,014Liabilities 2012: $46,032,490Net Assets 2012: $33,258,5242012Assets 2013: $58,141,345Liabilities 2013: $43,759,685Net Assets 2013: $14,381,6592013Assets 2014: $71,354,890Liabilities 2014: $45,733,627Net Assets 2014: $25,621,2632014Assets 2015: $65,775,414Liabilities 2015: $46,496,871Net Assets 2015: $19,278,5432015Assets 2016: $64,546,042Liabilities 2016: $50,249,069Net Assets 2016: $14,296,9732016Assets 2017: $70,074,004Liabilities 2017: $55,284,204Net Assets 2017: $14,789,8002017Assets 2018: $80,102,619Liabilities 2018: $62,496,385Net Assets 2018: $17,606,2342018Assets 2019: $87,552,411Liabilities 2019: $61,834,272Net Assets 2019: $25,718,1392019Assets 2020: $103,773,829Liabilities 2020: $71,410,362Net Assets 2020: $32,363,4672020Assets 2021: $112,668,496Liabilities 2021: $77,778,706Net Assets 2021: $34,889,7902021Assets 2022: $115,071,057Liabilities 2022: $75,399,994Net Assets 2022: $39,671,0632022Assets 2023: $114,830,391Liabilities 2023: $72,121,942Net Assets 2023: $42,708,4492023Assets 2024: $118,804,488Liabilities 2024: $69,385,909Net Assets 2024: $49,418,5792024

Highlighted filing

2024

Assets$118,804,488
Liabilities$69,385,909
Net Assets$49,418,579
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2010: $25,573,9792010Revenue 2011: $37,195,860Expenses 2011: $30,329,366Net Income 2011: $6,866,4942011Expenses 2012: $31,211,1712012Expenses 2013: $59,964,3502013Revenue 2014: $43,201,256Expenses 2014: $31,961,653Net Income 2014: $11,239,6032014Revenue 2015: $46,449,358Expenses 2015: $52,792,078Net Income 2015: -$6,342,7202015Revenue 2016: $48,327,465Expenses 2016: $53,309,035Net Income 2016: -$4,981,5702016Revenue 2017: $52,238,401Expenses 2017: $51,745,574Net Income 2017: $492,8272017Revenue 2018: $53,298,979Expenses 2018: $50,482,545Net Income 2018: $2,816,4342018Revenue 2019: $61,693,603Expenses 2019: $53,581,698Net Income 2019: $8,111,9052019Revenue 2020: $62,199,795Expenses 2020: $55,505,157Net Income 2020: $6,694,6382020Revenue 2021: $69,634,843Expenses 2021: $67,427,447Net Income 2021: $2,207,3962021Revenue 2022: $69,609,490Expenses 2022: $63,693,939Net Income 2022: $5,915,5512022Revenue 2023: $72,142,356Expenses 2023: $69,420,935Net Income 2023: $2,721,4212023Revenue 2024: $73,561,906Expenses 2024: $67,593,069Net Income 2024: $5,968,8372024

Highlighted filing

2024

Revenue$73,561,906
Expenses$67,593,069
Net Income$5,968,837
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$118,804,488
Liabilities
$69,385,909
Net assets
$49,418,579
Revenue
$73,561,906
Expenses
$67,593,069
Net income
$5,968,837
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$119$69.4$49.4$73.6$67.6$5.97
2023Detailed filing. Detailed filing data is available for this year.$115$72.1$42.7$72.1$69.4$2.72
2022Detailed filing. Detailed filing data is available for this year.$115$75.4$39.7$69.6$63.7$5.92
2021Detailed filing. Detailed filing data is available for this year.$113$77.8$34.9$69.6$67.4$2.21
2020Detailed filing. Detailed filing data is available for this year.$104$71.4$32.4$62.2$55.5$6.69
2019Detailed filing. Detailed filing data is available for this year.$87.6$61.8$25.7$61.7$53.6$8.11
2018Detailed filing. Detailed filing data is available for this year.$80.1$62.5$17.6$53.3$50.5$2.82
2017Detailed filing. Detailed filing data is available for this year.$70.1$55.3$14.8$52.2$51.7$0.49
2016Detailed filing. Detailed filing data is available for this year.$64.5$50.2$14.3$48.3$53.3$4.98
2015Detailed filing. Detailed filing data is available for this year.$65.8$46.5$19.3$46.4$52.8$6.34
2014Detailed filing. Detailed filing data is available for this year.$71.4$45.7$25.6$43.2$32.0$11.2
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$58.1$43.8$14.4$60.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$79.3$46.0$33.3$31.2
2011Summary only. Only limited summary data is available for this year.$75.8$52.0$23.9$37.2$30.3$6.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$67.8$50.8$17.0$25.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$77,529,353
Mission and Program Overview

Mission

Touro university nevada's ("tun") primary purpose is to provide an independent institution of higher education. (see schedule o)touro university nevada ("tun") offers a four year program leading to a degree of doctor of osteopathic medicine and programs leading to bachelors and masters degrees in physician assistant, nursing, occupational and physical therapy and education.

To provide an independent institution of higher education. (see schedule o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$52,812,372$52,452,743▼ $359,629
Investments in Publicly Traded Securities$7,906,006$9,175,662▲ $1,269,656
Other Notes and Loans Receivable, Net$2,737,798$8,529,615▲ $5,791,817
Cash and Non-Interest-Bearing Accounts$7,533,438$2,073,527▼ $5,459,911
Accounts Receivable$1,697,379$1,404,448▼ $292,931
Pledges and Grants Receivable$166,965$787,327▲ $620,362
Prepaid Expenses and Deferred Charges$637,837$772,387▲ $134,550
Total Assets$114,830,391$118,804,488▲ $3,974,097
Other Assets Total$41,338,596$43,608,779▲ $2,270,183
Liabilities
Tax Exempt Bond Liabilities$35,091,373$34,999,542▼ $91,831
Deferred Revenue$19,383,311$20,899,340▲ $1,516,029
Accounts Payable and Accrued Expenses$10,674,192$7,277,614▼ $3,396,578
Mortgage Notes Payable Secured by Investment Property$6,861,656$6,008,053▼ $853,603
Other Liabilities$111,410$201,360▲ $89,950
Total Liabilities$72,121,942$69,385,909▼ $2,736,033
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,702,449$40,450,579▲ $6,748,130
Net Assets With Donor Restrictions$9,006,000$8,968,000▼ $38,000
Total Net Assets Fund Balance$42,708,449$49,418,579▲ $6,710,130
Total Liabilities and Net Assets / Fund Balance$114,830,391$118,804,488▲ $3,974,097

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$42,362,946$19,166,208$61,529,154
Equipment$2,295,119$9,212,180$11,507,299
Land$7,731,137-$7,731,137
Other Land Buildings$63,541$192,581$256,122
Other Assets Org$22,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$5,573,893-▲ $413,970-$5,987,863
2022$5,282,960-▲ $290,933-$5,573,893
2021$6,152,370-▼ $756,874$112,536$5,282,960
2020$2,945,000$3,000,000▲ $330,958$123,588$6,152,370
2019$3,000,000-▼ $55,000-$2,945,000
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wolfgang GilliarDean, College of Osteopathic MedicineFT$485,846$13,881$499,727
Wolfgang GilliarDean, College of Osteopathic Medicin-$482,036$17,691$499,727
Andrew PriestProvostFT$312,466$39,410$351,876
Craig SeidenVP, Admin. Western Div.PT$306,707$27,482$334,189
Paul R RennieProfessorFT$264,485$30,799$295,284
Paul J KalekasAssistant ProfessorFT$258,594$16,370$274,964
Matthew L MartinAssistant ProfessorFT$245,854$20,200$266,054
Kenneth D GrantProfessorFT$244,998$15,887$260,885
Julie a Zacharias SimpsonAssistant ProfessorFT$243,913$12,408$256,321
Rochelle Berkley - End 0623Fmr CEO & Sr Provost Western DivPT$183,758$10,366$194,124
Rabbi Menachem GenackTrustee and Professor--$86,960$86,960

Board Members and Trustees

NameTitle
Zvi RyzmanChair of Board of Trustees
Alan KadishPresident, CEO and Trustee
Abraham BidermanTrustee
Abraham GutnickiTrustee
Allen FaginTrustee
Ben ChouakeTrustee
Brian LevinsonTrustee
David LichtensteinTrustee
Debra HartmanTrustee
Gary TorgowTrustee
Gilles GadeTrustee
Howard FriedmanTrustee
Israel SendrovicTrustee
Jack WeinrebTrustee
Judy Hasten KayeTrustee
Lawrence PlattTrustee
Margaret RetterTrustee
Martin OlinerTrustee
Rabbi Shabsai WolfeTrustee
Shmuel BraunTrustee
Solomon GoldfingerTrustee
Stephen RosenbergTrustee
Steven ZullerTrustee
Zahava FriedmanTrustee
Rabbi Daniel LanderTrustee and Chancellor
Moshe KrupkaExecutive VP
Michael NewmanSecretary, Sr VP and Gen Counsel
Jeffrey RosengartenSenior VP of Oper. & Admin.
Melvin NessSenior VP, CFO

Highest Paid Contractors

ContractorServicesLocationCompensation
Hca HealthcareGuest Lecturer And Actors2000 HEALTH PARK DRIVE, Brentwood, TN 37027$555,911
Kaplan INC Kaplan Higher Education CorpConsulting ServicesPO BOX 203952, Dallas, TX 75320-3952$151,751
Wg Communications GroupAdvertising Services10620 SOUTHERN HIGHLANDS PKWY, Las Vegas, NV 89141$134,774
Syncarpha Nevada I LLCConsulting Services1560 DREW AVE, Davis, CA 95618$118,113
People 20 Global LLCTemporary Employment AgencyPO BOX 677905, Dallas, TX 75267-7905$112,060
Revenue and Support

Revenue Composition

Contributions and Grants
$3,502,925
Program Service Revenue
$69,610,260
Investment Income
$-21,540
Other Revenue
$470,261
All Other Contributions
$1,395,094
Change in Net Assets
$5,968,837

Audited Revenue Reconciliation

Revenue per Audited Statements
$73,746,034
Revenue Not Reported on Financial Statements
$-184,128
Revenue Not Reported on Form 990
$-789,118
Other Revenue Adjustments
$-184,128
Total Revenue per Audited Statements
$72,956,916
Total Revenue per Form 990
$73,561,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,785,680
Other Expenses$29,276,978
Total Fundraising Expense$1,699,838
Grants and Similar Amounts Paid$1,530,411
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$25,475,763$3,584,681$845,586$29,906,030
Occupancy$2,987,596$443,197$100,871$3,531,664
Other Employee Benefits$2,326,282$345,094$78,543$2,749,919
Depreciation Depletion$2,069,311$306,973$69,867$2,446,151
Payroll Taxes$1,768,791$262,392$59,720$2,090,903
Information Technology$1,689,746$250,666$57,051$1,997,463
Grants to Domestic Individuals$1,530,411--$1,530,411
Office Expenses$977,667$175,701$32,227$1,185,595
All Other Expenses$1,012,466$121,856$27,734$1,162,056
Current Officers, Directors, Trustees, and Key Employees$771,586$308,998$40,610$1,121,194
Pension Plan Contributions$776,269$115,156$26,209$917,634
Advertising$732,922$110,829$25,032$868,783
Fees for Services Other$507,092$75,225$17,121$599,438
Insurance$313,370$46,487$10,580$370,437
Travel$286,418$42,489$9,670$338,577
Other Expenses$220,677$32,736$7,451$260,864
Conferences and Meetings$124,010$18,396$4,187$146,593
Fees for Services Lobbying$41,451$6,149$1,400$49,000
Fees for Services Legal$24,086$3,573$813$28,472
Total Functional Expenses$58,389,698$7,503,533$1,699,838$67,593,069

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$67,593,069
Total Expenses per Audited Statements$66,246,786
Expenses per Audited Statements$66,062,658
Expenses Not Reported on Financial Statements$1,530,411
Other Expense Adjustments$1,530,411
Expenses Not Reported on Form 990$184,128
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$184,128
Fundraising Gross Income$73,850
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Touro Gala$364,319$73,850$41,782$32,068
Total Events$364,319$73,850$184,128$-110,278
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Student Deposits$201,360

Bond Issues

BondIssuerIssuedIssue PricePurpose
APublic Finance Authority Series 2022a2022-07-28$57,767,150SEE PART VI

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,164,371$1,205,066$236,627$83,262

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members of organization touro university is the sole member of the filing entity.”

Form 990, Part VI, Section A, Line 7A

“Touro university is the sole member of the filing entity. As such, touro university elects all members of the board.”

Form 990, Part VI, Section B, Line 11B

“Form 990 review process the tun form 990 and supporting schedules are prepared by an independent accounting firm. The controller, officers, and the audit committee of the board of the organization then review the form 990. A copy of the form 990 is then provided to the full board of trustees prior to filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest policy the annual board questionnaire, which requires disclosure of conflict interest and other details, is circulated to all of the board members and is reviewed by in-house counsel. Our policies require that trustees, officers, and key employees notify touro any time conflicts of interest arise. In the event there is a conflict of interest, or an appearance of a conflict of interest, the individual must recuse themselves from any discussions or decisions concerning the conflict.”

Form 990, Part VI, Section B, Line 15

“Compensation review the filing organization, touro university nevada, does not compensate the president. The president is compensated by a related tax exempt organization.”

Form 990, Part VI, Section C, Line 19

“Document availability the form 990 and related information are made available to the public, and certain governing policies are included on the touro university website; however, the conflict of interest policy is not made public. The annual financial statements are filed on the electronic municipal access system (emma) where they are available to the public.”

Filing and Contact Details

Filer

Filer Name
Touro University Nevada
EIN
20-0363127
Phone
6465656000
Address
202 WEST 43RD STREET, NEW YORK, NY 10036

Signing Officer

Name
Melvin Ness
Title
Senior VP, CFO
Phone
6465656026
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melvin Ness
Formed
2003
Legal Domicile
Nv
Voting Board Members
26
Independent Board Members
15
Employees
960
Volunteers
41

Preparer

Firm
Kpmg Llp
Address
345 PARK AVENUE, NEW YORK, NY 10154-0102
Preparer
Evan W Seekamp
Phone
2127589700
Supplemental Narrative

Financial Statement Notes

PART III, LINE 4:

“Collections of art artwork is used to beautify the facilities to enhance student and faculty acceptance of their surroundings. The value of the collection is $22,000.”

PART X, LINE 2:

“Accounting for uncertainty in income taxes the university subscribes to a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. As of june 30, 2024 and 2023, the university does not have any uncertain tax positions or any unrelated business income tax liability, which would have a material impact upon its financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Reclass of scholarships and grants -1,530,411.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Reclass of fundraising expenses -184,128.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Reclass of fundraising expenses 184,128.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reclass of scholarships and grants 1,530,411.”

Raw XML AppendixShowing 400 of 1,535 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TO PROVIDE AN INDEPENDENT INSTITUTION OF HIGHER EDUCATION. (SEE SCHEDULE O)
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IRS990/Desc0ACADEMIC PROGRAMS: WITHIN THE TOURO SYSTEM, TOURO UNIVERSITY NEVADA, A NEVADA CORPORATION (TUN), ESTABLISHED AS A BRANCH CAMPUS OF TOURO UNIVERSITY (CALIFORNIA), INCLUDES A COLLEGE OF OSTEOPATHIC MEDICINE AND A COLLEGE OF HEALTH AND HUMAN SERVICES OFFERING VARIOUS PROGRAMS IN THE HEALTH PROFESSIONS AND EDUCATION. DURING THIS FISCAL YEAR TUN GRANTED THE FOLLOWING ACADEMIC DEGREES: UNDERGRADUATE (14); GRADUATE (177); DOCTORAL OR FIRST PROFESSIONAL (247). (SEE SCHEDULE O)TOURO UNIVERSITY NEVADA HAS PROVIDED ACADEMIC SUPPORT AND ADMINISTRATIVE SUPPORT TO TOURO UNIVERSITY SINCE INCEPTION. FROM TIME TO TIME TOURO UNIVERSITY NEVADA PROVIDES SUPPORT FOR ACADEMIC PROGRAMS OF TOURO UNIVERSITY.
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IRS990/Form990PartVIISectionAGrp/PersonNm38ROCHELLE BERKLEY - END 0623
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