Civic Intelligence

Teikyo Loretto Heights University

990 • Fiscal year 2018 • EIN 84-1123408

Jul 01, 2017 to Jun 30, 2018 • Filed on May 28, 2019

3001 South Federal BlvdDenver, CO 80236

(303) 937-4575

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.55x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

9.12x

Higher debt load relative to revenue than 96% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

1st percentile

-339%

Higher net margin than 1% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$268,489

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 38.7% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

16th percentile

-6.6%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-87%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$11,539,627

Down $814,924 (-6.6%) from 2017

Net Assets

Down

$5,210,574

Down $2,351,134 (-31%) from 2017

Liabilities

Up

$6,329,053

Up $1,536,210 (+32%) from 2017

Revenue

Down

$694,307

Down $4,787,709 (-87%) from 2017

Expenses

Down

$3,045,441

Down $2,721,123 (-47%) from 2017

Net Income

Down

-$2,351,134

Down $2,066,586 (-726%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $14,528,461Liabilities 2010: $1,269,572Net Assets 2010: $13,258,8892010Assets 2011: $17,383,134Liabilities 2011: $3,430,530Net Assets 2011: $13,952,6042011Assets 2012: $17,917,292Liabilities 2012: $5,915,494Net Assets 2012: $12,001,7982012Assets 2013: $16,262,770Liabilities 2013: $6,193,590Net Assets 2013: $10,069,1802013Assets 2014: $14,697,569Liabilities 2014: $6,234,879Net Assets 2014: $8,462,6902014Assets 2015: $14,175,733Liabilities 2015: $6,551,548Net Assets 2015: $7,624,1852015Assets 2016: $14,451,082Liabilities 2016: $6,604,826Net Assets 2016: $7,846,2562016Assets 2017: $12,354,551Liabilities 2017: $4,792,843Net Assets 2017: $7,561,7082017Assets 2018: $11,539,627Liabilities 2018: $6,329,053Net Assets 2018: $5,210,5742018Assets 2019: $168,412Liabilities 2019: $37,874Net Assets 2019: $130,5382019

Highlighted filing

2018

Assets$11,539,627
Liabilities$6,329,053
Net Assets$5,210,574

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0M-$10MExpenses 2010: $3,806,1462010Expenses 2011: $4,780,8572011Expenses 2012: $5,273,4292012Expenses 2013: $5,078,4712013Revenue 2014: $4,180,218Expenses 2014: $5,786,708Net Income 2014: -$1,606,4902014Revenue 2015: $4,920,983Expenses 2015: $5,759,488Net Income 2015: -$838,5052015Revenue 2016: $6,456,835Expenses 2016: $6,234,764Net Income 2016: $222,0712016Revenue 2017: $5,482,016Expenses 2017: $5,766,564Net Income 2017: -$284,5482017Revenue 2018: $694,307Expenses 2018: $3,045,441Net Income 2018: -$2,351,1342018Revenue 2019: $5,288,922Expenses 2019: $10,421,795Net Income 2019: -$5,132,8732019

Highlighted filing

2018

Revenue$694,307
Expenses$3,045,441
Net Income-$2,351,134
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 28, 2019
Return Version
2017v2.3
Gross Receipts
$838,671
Mission and Program Overview

Mission

To educate determined individuals from around the globe to enrich their professional and personal lives, and impact society.

Educate determined individuals from around the globe to enrich their lives and impact society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,564,488$11,020,904▼ $543,584
Savings and Temporary Cash Investments$663,799$296,512▼ $367,287
Prepaid Expenses and Deferred Charges$94,586$181,090▲ $86,504
Accounts Receivable$31,678$41,121▲ $9,443
Total Assets$12,354,551$11,539,627▼ $814,924
Liabilities
Other Liabilities$4,500,322$6,013,308▲ $1,512,986
Accounts Payable and Accrued Expenses$267,698$287,822▲ $20,124
Deferred Revenue$24,823$27,923▲ $3,100
Total Liabilities$4,792,843$6,329,053▲ $1,536,210
Net Assets / Fund Balance
Unrestricted Net Assets$7,561,708$5,210,574▼ $2,351,134
Total Net Assets Fund Balance$7,561,708$5,210,574▼ $2,351,134
Total Liabilities and Net Assets / Fund Balance$12,354,551$11,539,627▼ $814,924

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,035,277$7,340,759$10,376,036
Buildings$1,653,130$5,568,550$7,221,680
Land$6,144,841-$6,144,841
Equipment$187,341$2,165,867$2,353,208
Other Land Buildings$315$159,185$159,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frederick Van LiewPresidentFT$146,334$122,155$268,489
Brian CiceroVP of Student Affairs (thru 12/17)FT$141,030$6,692$147,722
Julie WilsonAssistant Secretary (thru 12/17)FT$52,146$8,194$60,340

Board Members and Trustees

NameTitle
Mr Yoshihito OkinagaChairman of the Board
Dr Hiroko OkinagaVice Chair
Dr Keizo InoueBoard Member
Dr Takuji OdaBoard Member
Mr Yoshio OnoBoard Member
Dr Eiji YanoSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Brownstein Hyatt Farber Schreck LLPLegal ServicesPO BOX 172168, Denver, CO 80217$285,536
Revenue and Support

Revenue Composition

Contributions and Grants
$209,671
Program Service Revenue
$131,749
Investment Income
$57,125
Other Revenue
$295,762
Change in Net Assets
$-2,351,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,429,446
Salaries, Compensation, and Employee Benefits$615,995
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$381,693$127,231-$508,924
Other Salaries and Wages$14,271$376,565-$390,836
Interest-$209,671-$209,671
Fees for Services Legal-$207,848-$207,848
Insurance$144,769$48,256-$193,025
Other Expenses$129,077$43,026-$172,103
Current Officers, Directors, Trustees, and Key Employees$113,941$32,055-$145,996
Fees for Services Other$6,462$122,775-$129,237
Fees for Services Accounting-$50,357-$50,357
All Other Expenses$11,991$29,178-$41,169
Payroll Taxes$1,272$33,576-$34,848
Pension Plan Contributions$823$21,711-$22,534
Other Employee Benefits$795$20,986-$21,781
Office Expenses$739$19,492-$20,231
Occupancy$7,279$7,279-$14,558
Total Functional Expenses$1,474,854$1,570,587$0$3,045,441
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Teikyo University Loan$3,487,914
Teikyo University Foundation, Inc. Loan$2,525,000
Deposits$394
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

The organization is managed by an executive committee comprised of the chairman of the board of members as well as four other members. The chair of the executive committee and the other members of the executive committee are appointed by the chairman of the board of members. The executive committee shall have the authority to make decisions on behalf of the board of members in cases where the board of members cannot meet or between board meetings where immediate decisions must be made.

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

The form 990 is reviewed by the president of the organization. In addition, a copy of the form 990 is distributed to the entire board of directors for their review and approval prior to filing with the irs.

Form 990, Part VI, Section B, Line 15

Compensation for all employees of the organization is reviewed and approved by the chairman of the executive board of members when employees are hired and when there are changes in positions. The organization does not do annual increases for their employees. The organization uses salary data from mountain states employers council, college and university professionals association, and other relevant salary surveys to determine compensation amounts. The organization offers compensation in the 10th to 20th percentile for similar positions in the denver metropolitan area.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, financial statements, form 1023, and form 990 available to the public based upon specific requests by individuals or organizations.

Filing and Contact Details

Filer

Filer Name
Teikyo Loretto Heights University
EIN
84-1123408
Phone
3039374575
Address
3001 SOUTH FEDERAL BLVD, DENVER, CO 80236
Doing Business As
Colorado Heights University

Signing Officer

Name
Mr Yoshio Ono
Title
President
Phone
3039374575
Signed
2019-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mr Yoshihito Okinaga
Formed
1989
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
4
Employees
89
Volunteers
4

Preparer

Firm
Eide Bailly Llp
Address
7001 E BELLEVIEW AVE STE 700, DENVER, CO 80237
Preparer
Kyle Fritch CPA
Phone
3037705700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

On october 14, 2016, the university's board of directors adopted a plan to discontinue operations and provide a reasonable opportunity to current students to complete their course of study at the university or provide a transition plan to other accredited institutions. The university entered into a maximum 18-month "teach-out" agreement with the department of education to continue participation, on a provisional basis limited to an orderly close-out of its teaching activities, in student financial assistance programs authorized by title iv of the higher education act. The university completed the teach-out program october 31, 2017.

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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/OtherExpensesGrp/ProgramServicesAmt0475746
IRS990/OtherExpensesGrp/ProgramServicesAmt1185996
IRS990/OtherExpensesGrp/ProgramServicesAmt2129077
IRS990/OtherExpensesGrp/TotalAmt0634328
IRS990/OtherExpensesGrp/TotalAmt1247995
IRS990/OtherExpensesGrp/TotalAmt2172103
IRS990/OtherLiabilitiesGrp/BOYAmt04500322
IRS990/OtherLiabilitiesGrp/EOYAmt06013308
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0376565
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt014271
IRS990/OtherSalariesAndWagesGrp/TotalAmt0390836
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt033576
IRS990/PayrollTaxesGrp/ProgramServicesAmt01272
IRS990/PayrollTaxesGrp/TotalAmt034848
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021711
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0823
IRS990/PensionPlanContributionsGrp/TotalAmt022534
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt094586
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0181090
IRS990/PrincipalOfficerNm0MR YOSHIHITO OKINAGA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/BusinessCd1611310
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1ANCILLARY SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt052865
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt144690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt052865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144690
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0225503
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt027694
IRS990/PYInvestmentIncomeAmt01866674
IRS990/PYOtherExpensesAmt03054674
IRS990/PYOtherRevenueAmt0199957
IRS990/PYProgramServiceRevenueAmt03189882
IRS990/PYRevenuesLessExpensesAmt0-284548
IRS990/PYSalariesCompEmpBnftPaidAmt02684196
IRS990/PYTotalExpensesAmt05766564
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05482016
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-2351134
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt0209671
IRS990/RentalIncomeOrLossGrp/RealAmt0295762
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0131749
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0663799
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0296512
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01653130
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05568550
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07221680
IRS990ScheduleD/EquipmentGrp/BookValueAmt0187341
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02165867
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02353208
IRS990ScheduleD/LandGrp/BookValueAmt06144841
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06144841
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03035277
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07340759
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010376036
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0315
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0159185
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0159500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13487914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22525000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TEIKYO UNIVERSITY LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TEIKYO UNIVERSITY FOUNDATION, INC. LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011020904
IRS990ScheduleD/TotalLiabilityAmt06013308
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE LEGAL NOTICE CONCERNING TEIKYO LORRETTO HEIGHTS UNIVERSITY'S NON-DISCRIMINATION POLICY IS CONTINUOUSLY ADVERTISED ON THE WEBSITE. NO BROADCAST OR NEWSPAPER ADS WERE UTILIZED DURING THE YEAR.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0146334
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount0100000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt014889
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt07266
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FREDERICK VAN LIEW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0268489
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ANNUALLY REVIEWS THE PREFORMANCES OF ITS EMPLOYEES TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WILL BE PAID. DURING THE CALENDAR YEAR ENDED DECEMBER 31, 2017, THE ORGANIZATION AWARDED THE PRESIDENT, VP OF STUDENT AFFAIRS, AND THE ASSISTANT SECRETARY A BONUS BASED ON REVIEW OF THEIR PERFORMANCES AND SERVICES TO THE ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON OCTOBER 14, 2016, THE UNIVERSITY'S BOARD OF DIRECTORS ADOPTED A PLAN TO DISCONTINUE OPERATIONS AND PROVIDE A REASONABLE OPPORTUNITY TO CURRENT STUDENTS TO COMPLETE THEIR COURSE OF STUDY AT THE UNIVERSITY OR PROVIDE A TRANSITION PLAN TO OTHER ACCREDITED INSTITUTIONS. THE UNIVERSITY ENTERED INTO A MAXIMUM 18-MONTH "TEACH-OUT" AGREEMENT WITH THE DEPARTMENT OF EDUCATION TO CONTINUE PARTICIPATION, ON A PROVISIONAL BASIS LIMITED TO AN ORDERLY CLOSE-OUT OF ITS TEACHING ACTIVITIES, IN STUDENT FINANCIAL ASSISTANCE PROGRAMS AUTHORIZED BY TITLE IV OF THE HIGHER EDUCATION ACT. THE UNIVERSITY COMPLETED THE TEACH-OUT PROGRAM OCTOBER 31, 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS MANAGED BY AN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIRMAN OF THE BOARD OF MEMBERS AS WELL AS FOUR OTHER MEMBERS. THE CHAIR OF THE EXECUTIVE COMMITTEE AND THE OTHER MEMBERS OF THE EXECUTIVE COMMITTEE ARE APPOINTED BY THE CHAIRMAN OF THE BOARD OF MEMBERS. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO MAKE DECISIONS ON BEHALF OF THE BOARD OF MEMBERS IN CASES WHERE THE BOARD OF MEMBERS CANNOT MEET OR BETWEEN BOARD MEETINGS WHERE IMMEDIATE DECISIONS MUST BE MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE PRESIDENT OF THE ORGANIZATION. IN ADDITION, A COPY OF THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR ALL EMPLOYEES OF THE ORGANIZATION IS REVIEWED AND APPROVED BY THE CHAIRMAN OF THE EXECUTIVE BOARD OF MEMBERS WHEN EMPLOYEES ARE HIRED AND WHEN THERE ARE CHANGES IN POSITIONS. THE ORGANIZATION DOES NOT DO ANNUAL INCREASES FOR THEIR EMPLOYEES. THE ORGANIZATION USES SALARY DATA FROM MOUNTAIN STATES EMPLOYERS COUNCIL, COLLEGE AND UNIVERSITY PROFESSIONALS ASSOCIATION, AND OTHER RELEVANT SALARY SURVEYS TO DETERMINE COMPENSATION AMOUNTS. THE ORGANIZATION OFFERS COMPENSATION IN THE 10TH TO 20TH PERCENTILE FOR SIMILAR POSITIONS IN THE DENVER METROPOLITAN AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, FORM 1023, AND FORM 990 AVAILABLE TO THE PUBLIC BASED UPON SPECIFIC REQUESTS BY INDIVIDUALS OR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0TEIKYO LORETTO HEIGHTS UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ENGLISH PATHWAYS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1TEIKYO UNIVERSITY TOKYO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0841338855
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/AddressLine1Txt0359 OTSUKA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/CityNm0HACHIOJI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/CountryCd0JA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/ForeignPostalCd0192-0395
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/ProvinceOrStateNm0TOKYO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileForeignCountryCd0JA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE INTENSIVE ENGLISH LANGUAGE INSTRUCTION

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