Civic Intelligence

Life University Inc

EIN 58-1216007 • 501(c)3 • Marietta, GA

Profile

Life university is a not-for-profit educational institution. The mission of life university is to empower each student with the education, skills, and values to maximize the perfection within, based upon a vitalistic philosophy. Life university is committed to a global vision and excellence in teaching, learning and research, providing an exceptional student experience leading to a life of integrity and lasting purpose. Today, life university is sustained by its chiropractic, undergraduate, and master's programs, which set the standard of excellence in contemporary health care education. Graduates life university graduated a total of 646 students during the 2022-2023 academic year. The number of degrees awarded (712) were as follows: college award college of chiropractic 423 college of graduate and undergraduate studies 289 ------ total 712 award number of degrees awarded associates degree 17 bachelor's degree 210 master's degree 62 doctor of chiropractic 423 ------- total 712 universi

1269 Barclay CircleMarietta, GA 30060

www.life.edu

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.78x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

1.07x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

23rd percentile

-3.3%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

50th percentile

$490,390

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

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

Asset Growth

13th percentile

-4.1%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

30th percentile

1.5%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Down

$125,711,837

Down $5,350,813 (-4.1%) from 2023

Liabilities

Down

$98,037,501

Down $3,623,462 (-3.6%) from 2023

Net Assets

Down

$27,674,336

Down $1,727,351 (-5.9%) from 2023

Revenue

Up

$91,953,423

Up $1,324,516 (+1.5%) from 2023

Expenses

Up

$94,945,024

Up $2,290,705 (+2.5%) from 2023

Net Income

Down

-$2,991,601

Down $966,189 (-48%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $115,042,452Liabilities 2010: $73,716,280Net Assets 2010: $41,326,1722010Assets 2011: $115,767,530Liabilities 2011: $73,914,903Net Assets 2011: $41,852,6272011Assets 2012: $114,406,553Liabilities 2012: $73,194,909Net Assets 2012: $41,211,6442012Assets 2013: $114,210,947Liabilities 2013: $72,591,685Net Assets 2013: $41,619,2622013Assets 2014: $115,469,332Liabilities 2014: $72,740,662Net Assets 2014: $42,728,6702014Assets 2015: $114,031,317Liabilities 2015: $72,252,489Net Assets 2015: $41,778,8282015Assets 2016: $114,236,104Liabilities 2016: $72,730,472Net Assets 2016: $41,505,6322016Assets 2017: $109,654,744Liabilities 2017: $71,983,290Net Assets 2017: $37,671,4542017Assets 2018: $133,137,647Liabilities 2018: $105,379,486Net Assets 2018: $27,758,1612018Assets 2019: $131,360,002Liabilities 2019: $105,412,657Net Assets 2019: $25,947,3452019Assets 2020: $128,624,795Liabilities 2020: $101,963,276Net Assets 2020: $26,661,5192020Assets 2021: $133,814,718Liabilities 2021: $103,015,800Net Assets 2021: $30,798,9182021Assets 2022: $134,199,020Liabilities 2022: $104,113,723Net Assets 2022: $30,085,2972022Assets 2023: $131,062,650Liabilities 2023: $101,660,963Net Assets 2023: $29,401,6872023Assets 2024: $125,711,837Liabilities 2024: $98,037,501Net Assets 2024: $27,674,3362024

Highlighted filing

2024

Assets$125,711,837
Liabilities$98,037,501
Net Assets$27,674,336

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $45,806,0462010Expenses 2011: $49,579,7802011Expenses 2012: $53,642,1632012Revenue 2013: $57,816,038Expenses 2013: $57,480,371Net Income 2013: $335,6672013Revenue 2014: $60,876,816Expenses 2014: $60,053,010Net Income 2014: $823,8062014Revenue 2015: $63,033,279Expenses 2015: $64,021,307Net Income 2015: -$988,0282015Revenue 2016: $66,014,894Expenses 2016: $66,414,828Net Income 2016: -$399,9342016Revenue 2017: $67,200,970Expenses 2017: $68,981,678Net Income 2017: -$1,780,7082017Revenue 2018: $68,695,974Expenses 2018: $76,308,935Net Income 2018: -$7,612,9612018Revenue 2019: $77,640,429Expenses 2019: $78,652,549Net Income 2019: -$1,012,1202019Revenue 2020: $80,858,176Expenses 2020: $80,615,837Net Income 2020: $242,3392020Revenue 2021: $85,437,129Expenses 2021: $82,210,874Net Income 2021: $3,226,2552021Revenue 2022: $88,609,092Expenses 2022: $87,808,500Net Income 2022: $800,5922022Revenue 2023: $90,628,907Expenses 2023: $92,654,319Net Income 2023: -$2,025,4122023Revenue 2024: $91,953,423Expenses 2024: $94,945,024Net Income 2024: -$2,991,6012024

Highlighted filing

2024

Revenue$91,953,423
Expenses$94,945,024
Net Income-$2,991,601

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$126$98.0$27.7$92.0$94.9$2.99
2023Detailed filing. Detailed filing data is available for this year.$131$102$29.4$90.6$92.7$2.03
2022Detailed filing. Detailed filing data is available for this year.$134$104$30.1$88.6$87.8$0.80
2021Detailed filing. Detailed filing data is available for this year.$134$103$30.8$85.4$82.2$3.23
2020Detailed filing. Detailed filing data is available for this year.$129$102$26.7$80.9$80.6$0.24
2019Detailed filing. Detailed filing data is available for this year.$131$105$25.9$77.6$78.7$1.01
2018Detailed filing. Detailed filing data is available for this year.$133$105$27.8$68.7$76.3$7.61
2017Detailed filing. Detailed filing data is available for this year.$110$72.0$37.7$67.2$69.0$1.78
2016Detailed filing. Detailed filing data is available for this year.$114$72.7$41.5$66.0$66.4$0.40
2015Detailed filing. Detailed filing data is available for this year.$114$72.3$41.8$63.0$64.0$0.99
2014Detailed filing. Detailed filing data is available for this year.$115$72.7$42.7$60.9$60.1$0.82
2013Summary only. Only limited summary data is available for this year.$114$72.6$41.6$57.8$57.5$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$114$73.2$41.2$53.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$116$73.9$41.9$49.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$115$73.7$41.3$45.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$97,644,229
Mission and Program Overview

Mission

Life University is a not-for-profit educational institution. The mission of Life University is to empower each student with the education, skills, and values to maximize the perfection within, based upon a vitalistic philosophy. Life University is committed to a global vision and excellence in teaching, learning and research, providing an exceptional student experience leading to a life of Integrity and Lasting Purpose. Today, Life University is sustained by its chiropractic, undergraduate, and master's programs, which set the standard of excellence in contemporary health care education. Graduates Life University graduated a total of 577 students during the 2023-2024 academic year. The number of degrees awarded (577) were as follows: College Award College of Chiropractic 304 College of Graduate and Undergraduate Studies 273 ----- Total 577 Award Number of degrees awarded Bachelor's Degree 201 Master's Degree 72 Doctor of Chiropractic 304 ----- Total 577 University Academics Life Univer

Life university is a not-for-profit educational institution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$87,493,434$82,306,527▼ $5,186,907
Investments Other Securities$17,517,504$18,742,518▲ $1,225,014
Cash and Non-Interest-Bearing Accounts$12,927,979$8,934,313▼ $3,993,666
Other Notes and Loans Receivable, Net$2,949,969$5,443,782▲ $2,493,813
Prepaid Expenses and Deferred Charges$2,368,253$2,912,290▲ $544,037
Accounts Receivable$2,236,755$1,439,056▼ $797,699
Pledges and Grants Receivable$1,128,424$756,494▼ $371,930
Savings and Temporary Cash Investments$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$131,062,650$125,711,837▼ $5,350,813
Other Assets Total$4,440,332$5,176,857▲ $736,525
Liabilities
Tax Exempt Bond Liabilities$90,237,983$87,840,158▼ $2,397,825
Accounts Payable and Accrued Expenses$8,677,966$7,477,639▼ $1,200,327
Other Liabilities$2,745,014$2,719,704▼ $25,310
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$101,660,963$98,037,501▼ $3,623,462
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,621,296$18,042,555▼ $3,578,741
Net Assets With Donor Restrictions$7,780,391$9,631,781▲ $1,851,390
Total Net Assets Fund Balance$29,401,687$27,674,336▼ $1,727,351
Total Liabilities and Net Assets / Fund Balance$131,062,650$125,711,837▼ $5,350,813

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$65,865,595$76,477,640$142,343,235
Equipment$10,306,847$39,323,970$49,630,817
Other Land Buildings$2,363,281$14,275,084$16,638,365
Land$3,442,320-$3,442,320
Leasehold Improvements$328,484$1,602,650$1,931,134
Other Securities$10,363,741--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,494,595$38,813▲ $688,251-$5,175,578
2022$3,933,826$146,406▲ $448,973-$4,494,595
2021$4,452,098$65,894▲ $80,791$633,993$3,933,826
2020$3,475,290$347,163▲ $629,645-$4,452,098
2019$3,246,794$17,608▲ $210,888-$3,475,290
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert ScottPresidentFT$411,262$79,128$490,390
William JarrExecutive VP of FinanceFT$270,154$33,486$303,640
Gilles LamarcheVP of University AdvancementFT$247,000$22,768$269,768
Jana HolwickVP of Academic AffairsFT$209,039$28,166$237,205
Marc SchneiderVP of Student AffairsFT$153,808$31,027$184,835
John DownesVP Global InitiativesFT$161,808$22,541$184,349
Roxanne KempChief Online Education OfficerFT$152,953$28,357$181,310
Leslie KingAssociate VP, Academic AffairsFT$152,496$19,762$172,258
Robert FoxProfessorFT$131,731$37,751$169,482
Mary FaustDean. College of Graduate & UgFT$152,953$16,435$169,388
Michael ClusserathDean. College of ChiropracticFT$152,953$3,720$156,673

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
ChartwellsCafe ManagementPO BOX 50196, Los Angeles, CA 90074-0196$2,654,278
Virtual Mindset INCIT Consultant1266 WEST PACES FERRY ROAD NO 656, Atlanta, GA 30327$1,443,073
Willis Mechanical INCHvac1850 BEAVER RIDGE CIRCLE, Norcross, GA 30071$1,032,523
Building Cleaning Solutions INCCleaning SERVICE1275 KENNESTONE CIRCLE, Marietta, GA 30066$498,847
Universal Protection Service LPCampus SecurityPO BOX 828854, Philadelphia, PA 19182-8854$481,820
Revenue and Support

Revenue Composition

Contributions and Grants
$1,702,125
Program Service Revenue
$88,302,484
Investment Income
$1,814,975
Other Revenue
$133,839
All Other Contributions
$1,702,125
Change in Net Assets
$-2,991,601

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table9$235,040Fair Market Value (FMV)
Total Noncash Contributions9$235,040-

Audited Revenue Reconciliation

Revenue per Audited Statements
$83,850,168
Revenue Not Reported on Financial Statements
$8,103,255
Revenue Not Reported on Form 990
$1,264,250
Other Revenue Adjustments
$8,103,255
Total Revenue per Audited Statements
$85,114,418
Total Revenue per Form 990
$91,953,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,915,490
Salaries, Compensation, and Employee Benefits$42,921,279
Grants and Similar Amounts Paid$8,108,255
Total Fundraising Expense$966,950
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$27,383,918$7,895,387$297,918$35,577,223
Depreciation Depletion$5,294,940$3,374,052-$8,668,992
Grants to Domestic Individuals$8,103,255--$8,103,255
Fees for Services Other$1,143,845$4,572,727$137,859$5,854,431
Occupancy$1,540,888$3,999,165-$5,540,053
Interest-$4,402,905-$4,402,905
Office Expenses$1,724,029$2,294,718$53,147$4,071,894
Information Technology$309,310$3,009,420$40,132$3,358,862
Fees for Services Management-$3,096,181-$3,096,181
Other Employee Benefits$2,072,303$729,385$14,715$2,816,403
Payroll Taxes$2,038,014$575,539$39,227$2,652,780
Travel$1,695,623$413,132$36,759$2,145,514
Conferences and Meetings$1,082,603$332,532$29,120$1,444,255
Current Officers, Directors, Trustees, and Key Employees$643,405$500,693$269,451$1,413,549
Insurance$22,225$1,381,785-$1,404,010
Advertising$81,573$1,169,809$43,489$1,294,871
Fees for Services Legal$10,083$913,961-$924,044
Pension Plan Contributions$358,771$97,420$5,133$461,324
Fees for Services Accounting-$223,128-$223,128
Other Expenses$1,012,591$139,213-$139,213
Grants to Domestic Orgs$5,000--$5,000
Total Functional Expenses$54,522,376$39,455,698$966,950$94,945,024

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$94,945,024
Expenses per Audited Statements$86,841,769
Total Expenses per Audited Statements$86,841,769
Expenses Not Reported on Financial Statements$8,103,255
Other Expense Adjustments$8,103,255
International Activity

International Summary

Offices
0
Employees
3
Spending
$334,746

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesOperations02$193,139
Central America and the CaribbeanProgram ServicesClinic Development01$141,607
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$64,322
Fundraising Direct Expenses$9,331
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5K Run$43,717$43,717-$43,717
Golf Scramble$20,605$20,605$329$20,276
Total Events$64,322$64,322$9,331$54,991
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$1,469,815
Other Liabilities$1,249,889

Bond Issues

BondIssuerIssuedIssue PricePurpose
ADevelopment Authority of the City of Marietta2017-07-13$91,932,123University facility & refunding

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$91,932,123$0$0$1,796,439

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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
Yes
Other officer compensation reviewed
Yes
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 B, LINE 11:

Review of form 990 the audit and finance committee of the board of trustees is provided a copy of form 990, prior to filing, for its review and approval. The full board of trustees is provided a copy at the next regularly scheduled board meeting.

FORM 990, PART VI, SECTION B, LINE 12C:

Monitoring conflicts of interest policy as part of the organization's internal control procedures, discussions with all officers, trustees, and key employees are made to monitor and enforce compliance.

FORM 990, PART VI, SECTION B, LINE 15A & 15B:

Determining compensation the independent board members review and approve executive compensation matters.

FORM 990, PART VI, SECTION C, LINE 19:

Documents available to the public documents that are required by law to be made available to the public are available via guidestar.org. All other governing and conflicts of interest documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Life University Inc
EIN
58-1216007
In Care Of
% CEDRIC GADDY
Phone
7704262884
Address
1269 BARCLAY CIRCLE, MARIETTA, GA 30060

Signing Officer

Name
Cedric Gaddy
Title
CFO
Phone
7704262884
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cedric Gaddy
Formed
1974
Legal Domicile
Ga
Voting Board Members
15
Independent Board Members
15
Employees
1,023
Volunteers
250

Preparer

Firm
Bdo USA
Address
1180 Peachtree Street Suite 1950, ATLANTA, GA 30309-4516
Preparer
Sandra L FEINSMITH
Phone
4046886841
Supplemental Narrative

Additional Explanations

FORM 990 PART III LINE 4A:

College of Chiropractic The Mission of the College of Chiropractic is to educate, mentor and graduate contemporary and compassionate Doctor of Chiropractic, based on a model of Vertebral Subluxation. The College establishes an environment demonstrating the expression of the University core values; to embody Vitalism, nurture the standard to live an exceptional life of Integrity and be of service to the world. Delivering Chiropractic Education - Curriculum Revision Began in Fall Quarter, 2024 The college has engaged in a thorough review of the curriculum beginning in 2020 consistent with best practices in higher education. The curriculum revision began in the fall quarter, 2024. The curriculum includes more online course options, fewer contact hours with more student engagement activities in laboratory and a clinical immersion experience. The courses sequencing, student outcomes, weekly topics, course descriptions, learning activities and course assessments are being created and processed through the college registrar and faculty committees. The course themes of the philosophy of chiropractic, business instruction, technique and research have been revised for the most up to date instruction for the success of graduates in the clinic and in their future practice. The faculty are supported through the Center for Excellence in Teaching and Learning (CETL), the students will be supported through university advisement and the Academic Learning Center. The college continues to deliver the curriculum in the Life-flex model where lecture courses are delivered both in person and online, synchronously, and asynchronously with the students required to attend 70% of the lectures in person. Faculty worked to maintain the integrity of the curriculum and teaching during the pandemic. In the academic support department, the academic support departments have reinforced remote laboratory content through in-person sessions with faculty and supplemental instruction. The department also provides peer tutoring assistance for students in need of additional support which has been popular and effective. College of Chiropractic Faculty Achievements Faculty members continue to demonstrate significant accomplishments in the College of Chiropractic. Three faculty members earned promotions in rank. Two to the level of Associate Professor and one to the level of Professor. Three faculty members published peer reviewed papers of which, two received Research awards from the CETL. One faculty member received the Vulcan Distinguished Faculty award. Also, several faculty members have initiated research projects. College of Chiropractic Clinic System The mission of the Life University Clinic System is to improve the health and wellbeing of people in the communities we serve by providing chiropractic care and other health services, centered on the Vertebral Subluxation Complex. We will maintain excellence in the educational standards of our teaching clinics and encourage all constituents of our clinics to actively participate in their own health and wellness care, and to actively participate in health and wellness programs that reach out to others in our communities. Clinical operations incorporate of a variety of chiropractic services provided to the general public inclusive of complementary services provided to a range of special populations. The clinic system is composed of several types of clinical experiences. The clinical education and patient care delivery are stratified into three levels. The educational goals and objectives are clearly spelled out for each level, and assessment tools developed to ensure that appropriate competencies are measured, and outcomes utilized to improve the clinical program. Level I Experience: The Level I clinic experience includes quarters one and five through eight and is where basic competencies are developing in an environment where there is close faculty supervision and mentorship. The majority patients being cared for at Le

FORM 990 PART III LINEs 4B, 4C & 4D:

College of Graduate and Undergraduate Studies The Mission of the Life University College of Graduate and Undergraduate Studies is to empower students to achieve successful careers and meaningful lives, based on a vitalistic philosophy that promotes optimum performance and transformational leadership, to produce a positive impact in a dynamic world. The College of Graduate and Undergraduate Studies utilizes a standardized degree plan for all bachelor's degrees (180 quarter credit hours) across all programs to include general education core, foundation to major courses, major courses, and minor/elective courses. The University continues to use the LifeFlex model that provides students with flexibility regarding where and how they engage in the classroom. The College continues to work on increasing retention and graduation rates through targeted academic programs and services. For example, the College implemented several programs to increase the connection with students to prepare them for the workforce or further the educational journey to professional or graduate programs. This year, many partnerships with businesses and industry have been credited with facilitating this program and serving on advisory boards and internship opportunities. The Social Science Division continues to receive funding from the Laughing Gull and Sunshine Lady organizations for the continued work with the Chillon Project working with the prison population. It has also been chosen as a sub-recipient of a federal grant to the G.A.C.H.E.P. as part of the Federal Bureau of Justice Administration's Second Chance Act. Funds from this grant will launch the initiative "Expanding Pathways from Incarceration to Higher Education". The pathways program will provide on-ramps to college along with post-release reentry support to students who are incarcerated at prisons across the state. LU will partner with Georgia State University, and Common Good Atlanta to provide enrichment, transitional, and general education courses for students at four facilities. GACHEP staff will provide directed guidance to these students as they transition to enrolling in college, whether they continue their studies inside or outside of the prison. This program also sponsored "Restore HER's D.A.T.A is Life" Conference. The Conference focused on research led by women with lived experience of incarceration and promoted transparency and accountability in this arena. College of Online Education The Mission of Life University's College of Online Education is to provide a high-quality global online educational experience, based on a vitalistic philosophy, that maximizes each student's innate potential to pursue their goals and assume leadership roles in the workplace by applying integrity and principles of lasting purpose. The COE completed course development for Computer Information Systems and Technology and program modifications for the MBA program and the Masters in Positive Psychology during 2023-2024. Center for Excellence in Teaching and Learning The Center for Excellence in Teaching and Learning (CETL) promotes excellence in teaching and learning at Life University by providing faculty and staff with resources, support, and professional enrichment opportunities to enhance instructional practices, integrate educational technologies, and pursue scholarly activities. CETL staff continued to oversee management and planning for the institution's research support programs, including Funded Projects, RISE Scholarships, Student Travel Awards, and Research and Scholarly Activity Awards. Center staff also provided support to the IRB Committee and its chair. The Director of the CETL continued to oversee implementation of the institution's Quality Enhancement Plan, Enhance, Engage, Excel: Changing the Retention Paradigm at Life University. This plan seeks to engage students in co-curricular and academic resources to increase retention and completion rates.

Financial Statement Notes

SCHEDULE D, PART V, LINE 4:

Endowment funds donor restricted assets are intended for funding needs based on institutional scholarships and donor requests.

SCHEDULE D, PART X, LINE 2:

Asc 740 footnote the university is exempt from federal income taxes under section 501(c)(3) of the u.s. Internal revenue code (the code). Any unrelated business income, as defined by section 512(a)(1) of the code is subject to income taxes. U.s. Generally accepted accounting principles require the university's management to evaluate tax positions taken by the university and recognize a tax liability if the university has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service (irs). Management has analyzed the tax positions taken by the university, and has concluded that as of june 30, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the consolidated financial statements. The university recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in other institutional expenses. There were no interest or penalties recognized in either of the years ended june 30, 2024 or 2023. The university established the lah subsidiary as a c-corporation to ensure the university's tax-exempt status under 501(c)(3) is not jeopardized. The university's federal return of organization exempt from income tax (form 990) for the years ended june 30, 2024, 2023, and 2022 are subject to examination by the irs.

SCHEDULE D, PART XI, LINE 4B:

Institutional scholarships totaling $8,103,255.

SCHEDULE D, PART XII, LINE 4B:

Institutional scholarships totaling $8,103,255.

Raw XML AppendixShowing 400 of 1,128 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/FundraisingGrossIncomeAmt064322
IRS990/GainOrLossGrp/OtherAmt0420684
IRS990/GainOrLossGrp/SecuritiesAmt0691501
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantAmt05372239
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt08103255
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt08103255
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt05000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt05000
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0420684
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt06372976
IRS990/GrossReceiptsAmt097644229
IRS990/GrossRentsGrp/RealAmt078848
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt078
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt040132
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03009420
IRS990/InformationTechnologyGrp/ProgramServicesAmt0309310
IRS990/InformationTechnologyGrp/TotalAmt03358862
IRS990/InsuranceGrp/ManagementAndGeneralAmt01381785
IRS990/InsuranceGrp/ProgramServicesAmt022225
IRS990/InsuranceGrp/TotalAmt01404010
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt04402905
IRS990/InterestGrp/TotalAmt04402905

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