Humane Society University

“Trustees block, pacelle, unti, blackwell and waite were employed by another tax-exempt organization for which trustees pacelle, rowan, waite served as officers. Therefore, these individuals had "business relationships" with each other.”

“Hsu held no board committee meetings in 2013.”

“After internal accounting staff drafts the 990, the draft is submitted to hsu's independent tax preparers for their review and revision, as may be appropriate. The revised draft is then given to hsu's university treasurer for further review. Once all staff and professional reviews are done, the university treasurer sends the proposed final of the form 990 to the hsu board for its consideration. Once the board has had an opportunity to review and comment, the finalized version is filed with the irs.”

“The conflict of interest policy emphasizes avoiding conflicts to begin with. The general counsel's office fields and usually resolves any conflicts of interest and questions raised by staff and trustees.”

“Hsu makes its articles of incorporation and bylaws available to donors free of charge upon request. Hsu makes copies of its form 1023 application for recognition of tax-exempt status and its most recently-filed forms 990 available to the public upon request both by mail and in person at hsu's office in washington, dc. The conflict of interest policy has been incorporated into the bylaws, and is therefore available to donors free of charge upon request.”

“In 2013, hsu conducted an in-depth assessment of its mission, programs, and resources and the changing external environment, in particular the varied and changing licensing requirements for online universities as a result of 2010 amendments to the higher education act. The assessment concluded that hsu's business model is not sustainable, especially given the increasing costs and regulatory demands of offering online undergraduate and graduate degrees. As a result, hsu ceased marketing and admission efforts in june 2013. Hsu is committed to teaching out its existing students and will do so until the final student completes his/her course of study. As of december 31, 2013, 42 students were actively pursuing completion of their academic programs.”

“General consultants: program service expenses 22,454. Management and general expenses 1,980. Fundraising expenses 0. Total expenses 24,434. Sce online course consultants: program service expenses 28,674. Management and general expenses 2,528. Fundraising expenses 0. Total expenses 31,202. Faculty lecturers and services: program service expenses 102,558. Management and general expenses 9,043. Fundraising expenses 0. Total expenses 111,601. Temporary staffing: program service expenses 103,523. Management and general expenses 9,128. Fundraising expenses 0. Total expenses 112,651. Insurance: program service expenses 3,547. Management and general expenses 313. Fundraising expenses 0. Total expenses 3,860. Printing, composition, subscriptions: program service expenses 11,205. Management and general expenses 988. Fundraising expenses 0. Total expenses 12,193. Licenses and accreditation: program service expenses 27,894. Management and general expenses 2,459. Fundraising expenses 0. Total expenses 30,353. Other professional fees: program service expenses 267. Management and general expenses 17. Fundraising expenses 0. Total expenses 284.”