Center for Excellence in Higher Education Inc.

“Lenny esmond, director, treasurer and secretary, of the organization is a cpa that provides tax and consulting services thru his wholly owned corporation to the organization, the member (carl barney), and other entities owned by the member. Services are provided on an arm's length basis using standard billing rates.”

“Carl barney is a member of center for excellence in higher education, inc.”

“The member has the power to appoint members of the governing body.”

“Certain governance decisions of the organization are reserved for its member.”

“President, chief financial officer and board of directors members review the form before it is filed with the irs.”

“Officers and board members are required to sign a conflict of interest policy annually.”

“Organization has a compensation committee that factors in experience, education, background, and other relevant factors in determing their salary.”

“Governing documents, conflict of interest policy, and financial statements are available at its office during regular business hours.”

“The organization's nondiscrimination policy can be found under "title ix and vi of the civil rights act" of its principal publication, the catalogue, for each college, stevens-henager college, collegeamerica denver, collegeamerica arizona, and california college san diego. The colleges have published a notice of its nondiscrimination policy in the following newspapers of general circulation that collectively serve all racial segments of the community in accordance with revenue procedure 75-50: stevens henager college: standard-examiner, page c-7 (1/17/2013); the spectrum, page d-6 (1/18/2013); daily herald, c-11 (1/18/2013); deseret news, page b-4 (1/17/2013); the salt lake tribune, b-3 (1/17/2013); part register, page d-10 (1/18/2013); and the idaho statesman, page a-10 (1/23/2013); collegeamerica denver: the tribune, page d-2 (1/17/2013); the colorado springs gazette, page a-4 (1/17/2013); the denver post, page b-12 (1/17/2013); fort collins coloradoan, page b-6 (1/18/2013); and wyoming tribune eagle, page c-4 (1/18/2013); collegeamerica arizona: the herald journal, page b-9 (1/17/2013); the arizona daily sun, page c-4 (1/18/2013); and the arizona republic, page c-7 (1/22/2013); and california college san diego: north county times, page 15 (1/18/2013) and u-t san diego, page c-5 (1/18/2013).”

“Note payable relating to the merger of companies with and into the organization in bargain sale transaction.”