Uma Education Inc.

“Steven kemler and lowell lifschultz have a business relationship.”

“Clinical and patient educators association ("cpea") is the sole member of the organization.”

“Cpea has the right to elect the members of the board of directors of the organization.”

“Certain major governance decisions of the organization require approval of cpea, the sole member of the organization. Specifically, the board of directors of the organization must obtain the approval of cpea before executing any agreement of merger or consolidation, approving the dissolution of the organization, or approving the sale or exchange of all or substantially all of the assets of the organization.”

“Management worked with an outside accountant to prepare the form 990. Management reviewed the draft form 990 with the outside accountant. A finalized draft of the full form 990 is provided to the whole board prior to its filing with the irs.”

“The organization maintains a conflict of interest policy to protect the integrity of the organization, including as it relates to any transaction that might benefit the private interest of an officer or director of the organization. All directors and officers are covered under the policy. In connection with any actual or possible conflict of interest, the interested person must disclose all material facts to the board of directors. After disclosure of such facts, the interested party may not participate in the determination of a conflict of interest. The board will decide if a conflict exists. If a conflict is determined to exist, the interested person must recuse himself or herself from participation in the discussion on the related party transaction. The board will evaluate whether the transaction is fair, reasonable, and in the best interest of the organization and whether an alternative to the transaction is reasonably achievable. Following such evaluation, the board shall decide whether to approve the transaction. Directors and officers are required to complete a conflict of interest questionnaire annually.”

“Compensation of the top management official and certain other officers or key employees of the organization was reviewed and approved by the compensation committee of the board of directors, which is comprised entirely of independent directors, after reviewing comparable compensation information provided by an independent compensation consulting firm. The firm provided that information based on its performance of a study for the committee to evaluate the compensation levels of similarly qualified persons in functionally comparable positions at similarly situated organizations. Deliberations and decisions regarding the compensation arrangements were contemporaneously documented.”

“The organization makes its governing documents, conflict of interest policy, form 990, form 990-t and financial statements available upon request for the same period of disclosure as set forth in section 6104(d).”

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“Uma education, inc. Operates ultimate medical academy, an educational institution committed to equipping and empowering students for healthcare careers. Headquartered in tampa and having a national presence, the organization strives to provide a learning experience that maximizes value for our students in a professional and supportive environment. The organization offers content-rich, interactive online courses as well as hands-on training at its campuses. The organization offers its students extensive academic advising, one-on-one or group tutoring, resume writing guidance, interview coaching, job search assistance, and technical support. The institution is accredited by the accrediting bureau of health education schools. The organization also provides continuing medical education ("cme"), educating physicians, nurses, and other medical professionals throughout the united states. The organization's cme division utilizes innovative online courses as well as live conferences that employ industry current technology to maximize the learner experience and, ultimately, improve patient outcomes. The organization is also accredited by the accreditation council for continuing medical education and several other medical professional accrediting bodies.”

“Net unrelated business taxable income from form 990-t, line 38 includes amounts paid for disallowed fringes, such as parking and commuter benefits, which give rise to unrelated business taxable income under the tax cuts and jobs act effective 2018.”