citizennmlimrg Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN:93493136025801I OMB No 1545-0047 Return of Organization Exempt From Income Tax W990 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) E Department of the Treasury Internal Revenue Service and ending 12-31-2010 I_ Amended return _ Application pending D Employer identication number 94 - 2 9 3 3 1 6 5 E Telephone number Room/suite Number and street (or P 0 box if marl is not delivered to street address) 47671 WESTINGHOUSE DRIVE I_ Temtinated Open to Public Inspection II-The organization may have to use a copy ofthis return to satisfy state reporting requirements A For the 2010 calendar year, or tax year beginning 01-01-2010 C Name of organization B Check if applicable NORTHWESTERN POLYTECHNIC UNIVERSITY _ Address change Doing Business As _ Name change _ Initial return 2010 (510)657-5994 G Gross receipts $ 10,095,670 City or town, state or country, and ZIP + 4 FREMONT, CA 94539 F Name and address ofprincipal officer Dr George Hsieh 44522 Parkmeadow Drive Fremont,CA 94539 I Taxexempt status J Website: II- www npu edu I7 501(c)(3) _ 501(c)( )1 (Insert no) H(a) Is this a group return for af iates7 Yes _Yes H(b) Are all affiliates included? H(c) _ 4947(a)(1) or _ 527 '7 No If"No," attach a list (see instructions) Group exemption number I'- L Year of formation 1984 K Form of organization '7 Corporation _ Trust _ Association _ Other I'- '7 No M State of legal domicile CA M Summary 1 Briefly describe the organization's mission or most significant activities TO PROVIDE ADVANCED EDUCATION FOR ADULT LEARNERS IN ORDERTO CULTIVATE GROWTH AND DEVELOPMENT IN THEIR PROFESSIONAL AND PERSONAL LIVES NPU AIMS TO BRING QUALIFIED FACULTY WHO HAVE ACTIVE CAREERS IN HIGH TECH INDUSTRIES INTO CONTACT WITH HIGHLY MOTIVATED STUDENTS IN A STIMULATING Q, 2 E LEARNING ENVIRONMENT NPU CONTINUALLY ADAPTS ITS CURRICULA TO REFLECT THE FAST-PACED, HIGH TECH ENVIRONMENT CURRENTLY NPU'S PROGRAMS FOCUS ON COMPUTER AND BUSINESS DISCIPLINES, LEADING BOTH TO UNDERGRADUATE AND GRADUATE DEGREES E -:L5 j 2 Check this box II- _ ifthe organization discontinued its operations or disposed of more than 25% ofits net assets E ; 1;EI 3 4 Number ofvoting members ofthe governing body (Part VI, line 1a) Number ofindependent voting members ofthe governing body (Part VI, line 1b) 5 Totalnumberofindividuals employedinca endaryear2010 (PartV, ine 2a) 3 4 7 5 5 106 6 Total number ofvolunteers (estimate if necessary) 6 7aTota unrelated business revenue from Part VIII, column (C), line 12 7a b Net unrelated business taxable income from Form 990-T, line 34 0 7b Prior Year Current Year Contributions and grants (Part VIII, line 1h) 0 g 9 E I 10 11 Investmentincome (PartVIII,co umn (A), lines 3,4,and 7d) Other revenue (PartVIII,co umn(A), ines 5,6d,8c,9c,10c,and11e) 12 Total revenueadd lines 8 through 11 (must equal Part VIII, column (A), line 12) 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 0 14 Benefits paid to or for members (Part IX, column (A), line 4) 0 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 510) E In 5 Program service revenue (PartVIII, ine 2g) 16a E b 9,958,826 597,975 136,844 0 11,166,788 10,095,670 3,627,142 3,902,299 Professional fundraising fees (Part IX, column (A), line 11e) 0 17 Total fundraising expenses (Part D(, column (D), line 25) II-0 Other expenses (PartIX,co umn (A), ines 11a11d,11f24f) 2,061,862 2,592,494 18 Totalexpenses Add lines 13-17 (must equa PartIX,co umn (A), line 25) 5,689,004 6,494,793 19 Revenue less expenses Subtract line 18 from line 12 5,477,784 3,600,877 3 3 Beginning of Current g E3 .5.-E 2 -E 10,568,813 End of Year Year 20 21 22 Totalassets (Part X, ine 16) Total liabilities (Part X, line 26) Net assets orfund balances Subtract line 21 from line 20 32,814,028 2,350,976 30,463,052 37,163,851 3,099,922 34,063,929 Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than ofcer) is based on all information of which preparer has any knowledge. ****** 2011-05-14 Sign Sig nature of officer Date Here Dr Wen Jen Wu Dir of Operations Type or print name and title Pald P re arer p Use Only Print/TY Pe preparers name Annise Brokstein Firms name P BROKSTEIN & ROSEN CPAS Preparer's signature Date Annise Brokstein Check lf Self employed HI . Firm 5 EIN IPhone no '_ (925) 941_ 6211 Firms address I 3100 OAK RD STE 300 WALNUT CREEK, CA 945977777 May the IRS discuss this return with the preparer shown above? (see instructions) For Paperwork Reduction Act Notice, see the separate instructions. PTIN I_ Yes Cat No 11282Y I No Form 990 (2010) Form 990 (2010) Page 2 Statement of Program Service Accomplishments CheckifSchedu eO containsa response to any questionin this PartIII 1 . . . . . . . . . U> Briefly describe the organization's mission TO PROVIDE ADVANCED EDUCATION FOR ADULT LEARNERS IN ORDERTO CULTIVATE GROWTH AND DEVELOPMENT IN THEIR PROFESSIONAL AND PERSONAL LIVES NPU AIMS TO BRING QUALIFIED FACULTY WHO HAVE ACTIVE CAREERS IN HIGH TECH INDUSTRIES INTO CONTACT WITH HIGHLY MOTIVATED STUDENTS IN A STIMULATING LEARNING ENVIRONMENT NPU CONTINUALLY ADAPTS ITS CURRICULA TO REFLECT THE FAST-PACED, HIGH TECH ENVIRONMENT CURRENTLY NPU'S PROGRAMS FOCUS ON COMPUTER AND BUSINESS DISCIPLINES, LEADING BOTH TO UNDERGRADUATE AND GRADUATE DEGREES 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ7 . . . . . . . . . . . . . . . . . . . . IYes I7No IfYes, describe these new services on Schedule 0 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . _YesI7No IfYes," describe these changes on Schedule 0 4 4a Describe the exempt purpose achievements for each ofthe organization's three largest program services by expenses Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount ofgrants and allocations to others, the total expenses, and revenue, ifany, for each program service reported (Code ) (Expenses $ 1,562,990 including grants of $ ) (Revenue $ 8,202,345 ) OTHER SALARIES AND WAGES EXPENSE OF $1,562,990 MAINLY GENERATED TUITION REVENUE OF $8,202,345 FOR NORTHWESTERN POLYTECHNIC UNIVERSITY IN 2010 THIS OTHER SALARIES AND WAGES EXPENSE WAS PAID TO FACULTY, FULL TIME AND PART TIME INSTRUCTORS, FACULTY AIDES, AND ADMINISTRATIVE STAFF THE FACULTY, AND FULL TIME AND PART TIME INSTRUCTORS HAVE HAD ACTIVE CAREERS IN THE HIGH TECH INDUSTRY, COMPUTER PROGRAMMING, AND CURRENT AND UP TO DATE BUSINESS KNOWLEDGE AND SKILLS IN THEIR TEACHING SUBJECTS THE ADMINISTRATIVE STAFF HAVE PROVIDED SUPPORT SERVICES TO NORTHWESTERN POLYTECHNIC UNIVERSITY'S CURRENT AND FUTURE STUDENTS AND ALUMNI ON A DAILY BASIS FURTHERMORE, THE FACULTY, FULL TIME AND PART TIME INSTRUCTORS, AND ADMINISTRATIVE STAFF HAVE PROVIDED ACADEMIC AND EXTRACURRICULAR ACTIVITIES MADE AVAILABLE TO STUDENTS AND THE EDUCATIONAL COMMUNITY IN UNDERGRADUATE, GRADUATE, AND DOCTORATE PROGRAMS 4b (Code ) (Expenses $ 1,297,694 including grants of $ ) (Revenue $ 8,202,345 ) THE OTHER PROGRAM EXPENSES PARTLY GENERATED TUITION REVENUE OF $8,202,345 FOR NORTHWESTERN POLYTECHNIC UNIVERSITY IN 2010 THIS OTHER PROGRAM EXPENSE INCLUDED THE COMPENSATION OF OFFICERS, DIRECTORS, AND KEY EMPLOYEES IN THE AMOUNT OF $205,700 THIS COMPENSATION ENABLES THE NORTHWESTERN POLYTECHNIC UNIVERSITY TO PROVIDE A UNIQUE EDUCATIONAL CULTURE AND LEARNING EXPERIENCE ENVIRONMENT FOR STUDENTS, SUCH AS KEEPING UP WITH FAST PACED CHANGES IN TECHNOLOGY AND BUSINESS WITH THESE OTHER PROGRAM EXPENSES, NORTHWESTERN POLYTECHNIC UNIVERSITY MADE SURE THAT EACH PROGRAM WAS DESIGNED FOR STUDENTS TO ACCOMP _ISH SPECIFIED GOALS AND CONTRIBUTE TO COMPETENCE IN THE SUBJECT AREA IN SHORT, THESE PROCESSES ENABLED THE UNIVERSITY TO PROVIDE STUDENTS WITH A REWARDING EDUCATIONAL EXPERIENCE 4.: (Code ) (Expenses $ 677,794 including grants of $ ) (Revenue $ 9,654,934 ) OCCUPANCY EXPENSE OF $677,794 PARTLY GENERATED REVENUE OF $9,654,934 WHICH WAS A COMBINATION OF TUITION REVENUE, AND DORM AND FACILITY RENTALS FOR NORTHWESTERN POLYTECHNIC UNIVERSITY IN 2010 THIS OCCUPANCY EXPENSE CONSISTED OF EXPENSES TO MAINTAIN AND OPERATE THE BUILDINGS ON NORTHWESTERN POLYTECHNIC UNIVERSITY'S CAMPUS THESE BUILDINGS WERE WHERE INSTRUCTIONAL CLASSES IN SESSION, ADMINISTRATIVE OFFICES, COMMUNITY FACILITY RENTALS, ACTIVITY LOUNGE AND DORMITORY ROOMS FOR STUDENTS WERE LOCATED EXPENSES TO MAINTAIN THE BUILDINGS INCLUDED REPAIR AND CUSTODIAN, UTILITIES, EQUIPMENT RENTAL, COMMUNICATION, AND SECURITY 4d Other program services (Describe in Schedule 0) (Expenses $ 4e 418,827 Total program service expensesli-$ including grants of$ )(Revenue$ 9,654,934) 3,957,305 Form 990 (2010) Form 990 (2010) E Page 3 Checklist of Required Schedules Yes Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule Ag 1 Is the organization required to complete Schedule B, Schedule ofContributors (see instruction)? 2 Did the organization engage in direct or indirect political campaign activities on behalfofor in opposition to candidates for public office? If "Yes,complete Schedule C, Part I 3 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If Yes,complete Schedule C, Part II 4 No Yes No No No Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes/complete Schedule C, Part III N0 5 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment ofamounts in such funds or accounts? If Yes,complete Schedule D, PartI 5 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures? If Yes,complete Schedule D, Part II 7 Did the organization maintain collections of works ofart, historical treasures, or other similar assets? If "Yes, complete Schedule D, Part III E . 3 N N N 0 0 0 Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes, complete Schedule D, Part I 10 Did the organization, directly or through a related organization, hold assets in term, permanent,or quasiendowments? If "Yes,complete Schedule D, Part 11 Ifthe organization's answerto any ofthe following questions is Yes,then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable 113 Did the organization report an amount for investmentsother securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If Yes/complete Schedule D, Part VINE 1-15 Did the organization report an amount for investmentsprogram related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If Yes/complete Schedule D, Part VIILE 11? Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets reported in Part X, line 16? If "Yes,complete Schedule D, Part IX.'E 11d 16 17 18 19 0 No Y es N N N 0 0 0 Did the organization report an amount for other liabilities in Part X, line 25? If "Yes,complete Schedule D, Part XE 11e No Did the organization's separate or consolidated financial statements forthe tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If Yes,complete Schedule D, Part X. No 1 123 Was the organization included in consolidated, independent audited financial statements forthe tax year? If "Yes," and if the organization answered Noto line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional 12b Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes/complete ScheduleE E 13 14a Did the organization maintain an office, employees, or agents outside ofthe United States? 15 10 Did the organization report an amount for land, buildings, and equipment in Part X, ine10? If Yes/complete Schedule D, Part VLE 12a Did the organization obtain separate, independent audited financial statements for the tax year? If Yes, complete Schedule D, Parts XI, XII, and XIII 13 N 9 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If Yes, complete Schedule F, PansIand IV . 14b Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or assistance to any organization or entity located outside the U S ? If Yes,complete ScheduleF, Parts II and IV 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or assistance to individuals located outside the U S ? If "Yes/complete ScheduleF, Parts III and IV 15 Did the organization report a total of more than $15,000, ofexpenses for professional fundraising services on Part IX, column (A), lines 6 and 1 1e? If Yes,complete Schedule G, Part I (see instructions) Did the organization report more than $15,000 total offundraising event gross income and contributions on Part VIII, lines 1c and 8a? If Yes,complete Schedule G, Part II Did the organization report more than $15,000 ofgross income from gaming activities on Part VIII, line 9a? If "Yes, " complete Schedule G, Part III 20a Did the organization operate one or more hospitals? If Yes,complete ScheduleH IfYes to line 20a, did the organization attach its audited financial statement to this return? Note. Some Form 990 filers that operate one or more hospitals must attach audited financial statements (see instructions) 17 13 yes N0 Yes No N N N 0 0 0 No N 0 19 No 20a No 20b Form 990 (2010) Form 990 (2010) M Checklist of Required Schedules (continued) 21 Did the organization report more than $5,000 ofgrants and other assistance to governments and organizations in the United States on Part IX, column (A), line 17 If "Yes/complete Schedule I, Parts I and II 22 23 21 No Did the organization report more than $5,000 ofgrants and other assistance to individuals in the United States on Part IX, column (A), line 2? If "Yes/complete Schedule I, Parts I and III 22 N Did the organization answer Yes" to Part VII, Section A, questions 3, 4, or 5, about compensation ofthe organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If Yes, complete Schedule] 23 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as ofthe last day ofthe year, that was issued after December 31, 20027 If "Yes/answerllnes 24b24d and complete Schedule K. If "No, "go to line 25 27 28 30 31 32 33 34 35 es No Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b No Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? 24C Did the organization act as an on beha fof" issuer for bonds outstanding at any time during the year? 24d No N 0 25a N0 Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or 990-E27 If "Yes, " complete Schedule L, Part I 25b N0 Was a loan to or by a current orformer officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as ofthe end ofthe organization's tax year? If Yes,"complete Schedule L, Part I I 25 No Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If Yes, complete Schedule L, Part III 27 N0 28a No Was the organization a party to a business transaction with one ofthe following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) A current or former officer, director, trustee, or key employee? If Yes,"complete Schedule L, Part IV 29 Y 0 24a 25a Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If Yes/complete Schedule L, Part I 26 Page 4 A family member ofa current or former officer, director, trustee, or key employee? If Yes, complete Schedule L, Part IV 28b N An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV 23C Did the organization receive more than $25,000 in non-cash contributions? If Yes/complete ScheduleM 29 Did the organization receive contributions ofart, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes,"complete Schedule M 30 Did the organization liquidate, terminate, or dissolve and cease operations? If Yes,"complete Schedule N, Part I 31 Did the organization sell, exchange, dispose of, ortransfer more than 25% ofits net assets? If Yes/complete Schedule N, Part II 32 Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-37 If Yes/complete Schedule R, PartI 33 Was the organization related to any tax-exempt or taxable entity? If Yes,"complete Schedule R, Parts II, III, IV, and V, line 1 34 N Is any related organization a controlled entity within the meaning ofsection 512(b)(13)'? 35 N0 N 0 0 No N 0 N N N 0 0 Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 5 12(b)(13)'? If Yes/complete Schedule R, Part V, line 2 I_Yes I7No 36 37 38 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If Yes," complete Schedule R, Part V, lme 2 36 Did the organization conduct more than 5% ofits activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If Yes/complete Schedule R, Part VI 37 Did the organization complete Schedule O and provide explanations in Schedule 0 for Part VI, lines 11 and 197 Note.A Form 990 filers are required to complete Schedule O 38 N N 0 0 Yes Form 990 (2010) Form 990 (2010) m Page 5 Statements Regarding Other IRS Filings and Tax Compliance Check ifSchedu e 0 contains a response to any question in this Part V Yes 1a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable 1a 71 1b 0 b Enterthe number of Forms W-2G included in line la Enter-0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 2a Enter the number ofemployees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return 2a 1C YES 2b Yes No 106 b Ifat least one is reported on line 2a, did the organization file all required federal employment tax returns? Note. Ifthe sum oflines 1a and 2a is greaterthan 250, you may be required to e-file (see instructions) 3a Did the organization have unrelated business gross income of$1,000 or more during the year? 3a No b IfYes," has it filed a Form 990-T for this year? If No,provide an explanation In Schedule 0 3b No 43 N0 Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? 5a No b Did any taxable party notify the organization that it was or IS a party to a prohibited tax shelter transaction? 5b No c IfYes to line 5a or 5b, did the organization file Form 8886-T7 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or otherfinancial account)? b If"Yes," enterthe name ofthe foreign country I-See instructions forfiling requirements for Form TD F 90-22 1, Report of Foreign Bank and Financial Accounts 5a 6a 5c Does the organization have annual gross receipts that are normally greaterthan $100,000, and did the organization solicit any contributions that were not tax deductible? 6a No 6b N0 7a No 7b No Did the organization sell, exchange, or otherwise dispose oftangible personal property for which it was required to fi eForm8282? K9 K9 N0 b IfYes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 7 No Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of$75 made partly as a contribution and partly for goods and services provided to the payor7 b IfYes, did the organization notify the donor ofthe value ofthe goods or services provided? c d IfYes, indicate the number of Forms 8282 filed during the year e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e N0 f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f No g Ifthe organization received a contribution ofqualified intellectual property, did the organization file Form 8899 as required? 79 N0 Ifthe organization received a contribution ofcars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C7 7h N0 8 No Did the organization make any taxable distributions under section 49667 9a No Did the organization make a distribution to a donor, donor advisor, or related person? 9b No 12a No 133 N0 14a No h 8 7d 0 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year? 9 Sponsoring organizations maintaining donor advised funds. 10 Section 501(c)(7) organizations. E nter 11 Initiation fees and capital contributions included on Part VIII, line 12 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use ofclub facilities 10b Section 501(c)(12) organizations. E nter Gross income from members or shareholders 11a Gross income from other sources (Do not net amounts due or paid to other sources againstamounts due or received from them) 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 10417 b IfYes, enter the amount oftax-exempt interest received or accrued during the 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule 0 b Enter the amount of reserves the organization IS required to maintain by the states in which the organization IS licensed to issue qualified health plans c Enterthe amount of reserves on hand 13' 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? b If "Yes," has it filed a Form 720 to report these payments? If No/provide an explanation in Schedule 0 14b No Form 990 (2010) Form 990 (2010) W Page 5 Governance, Management, and Disclosure For each Yes" response to lines 2 through 7b below, and for a No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check ifSchedu e 0 contains a response to any question in this Part VI Section A. Governing Body and Management Yes 1a b Enter the number ofvoting members ofthe governing body at the end ofthe tax year 1a 7 Enter the number ofvoting members included in line 1a, above, who are independent 1b 5 No 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee,or key employee? 2 3 Did the organization delegate control over management duties customarily performed by or underthe direct supervision ofofficers,directors ortrustees,or key employees toa managementcompany or other person? 3 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? N0 Did the organization become aware during the year ofa significant diversion ofthe organization's assets? No Does the organization have members or stockholders? No 7a b 8 Yes N0 Does the organization have members, stockholders, or other persons who may elect one or more members ofthe governing body? 7a N0 Are any decisions ofthe governing body subject to approval by members, stockholders, or other persons? 7b No Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following 9 The governing body? 8a Yes Each committee with authority to act on behalf ofthe governing body? 8b Yes Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? IfYes," provide the names and addresses in Schedule 0 . . 9 N0 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes 10a Does the organization have local chapters, branches, or affiliates? b IfYes," does the organization have written policies and procedures governing the activities ofsuch chapters, affiliates, and branches to ensure their operations are consistent with those ofthe organization? 11a Has the organization provided a copy ofthis Form 990 to all members ofits governing body before filing the form? b 10a No 10b N0 11a No Describe in Schedule 0 the process, ifany, used by the organization to review this Form 990 12a Does the organization have a written conflict ofinterest policy- If "No,go to line 13 b Are officers, directors ortrustees, and key employees required to disclose annually interests that could give rise to conflicts? 12a Yes 12b Yes Does the organization regularly and consistently monitor and enforce compliance with the policy? IfYes, describe in Schedule 0 how this is done 12C Yes 13 Does the organization have a written whistleblower policy- 13 Yes 14 Does the organization have a written document retention and destruction policy? 14 Yes 15 Did the process for determining compensation ofthe following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation ofthe deliberation and decision? c No The organization's CEO, Executive Director, or top management official 15a No Other officers or key employees ofthe organization 15b No 153 N0 16b No If"Yes" to line 15a or 15b, describe the process in Schedule 0 (See instructions) 16a Did the organization invest in, contribute assets to, or participate in a Joint venture or similar arrangement with a taxable entity during the year? b IfYes, has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in Joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exempt status with respect to such arrangements? Section C. Disclosure 17 List the States with which a copy ofthis Form 990 is required to be filed!-CA 18 Section 6104 requires an organization to make its Form 1023 (or 1024 ifapplicable), 990, and 990-T (501(c) (3)s only) available for public inspection Indicate how you make these available Check all that apply I_ Own website I_ Another's website I7 Upon request Describe in Schedule 0 whether (and ifso, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public See Additional Data Table 19 20 State the name, physical address, and telephone number ofthe person who possesses the books and records ofthe organization I'Northwestern Polytechnic Univ 47671 Westinghouse Drive Fremont,CA 94539 (510)657-5994 Form 990 (2010) Form 990 (2010) Page 7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors CheckifSchedu eO containsa response to any questionin this PartVII . . . . . . . . . p Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's tax year I List all ofthe organization's current officers, directors, trustees (whether individuals or organizations), regardless ofamount ofcompensation, and current key employees Enter -0- in columns (D), (E), and (F) if no compensation was paid I List all ofthe organization's current key employees, ifany See instructions for definition of"key employee I List the organization's five current highest compensated employees (otherthan an officer, director, trustee or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations I List all ofthe organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations I List all ofthe organization's former directors ortrusteesthat received, in the capacity as a former director or trustee ofthe organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons I_ Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) Name and Title (B) Average hours (C) Position (check all that apply) per week (describe hours for related organizations In Schedule O) :9 % R -It 5" _ E E 2,_.. 3 E E. $ (1) Terrance Li Board Member 0 00 X (2) Pm Je"Se" Secretary 1 00 x 3 3:-_ E E Fa" # E E '" 3 E E Q E $ x (E) Reportable compensation (F) Estimated amount ofother from the organization (W2/1099-MISC) from related organizations (W- 2/1099MISC) compensation from the organization and related organizations El E -= 0 0 0 5,000 0 0 162,000 0 0 (3) D We" Je" W Director of Bus 72 00 (4) DrJoNe e Zagar Board Member 0 00 X 0 0 0 (5) DrJay Thompson Board Member x In I 3,5 ELE " 3" E E 3 E 3 % I1 (D) Reportable compensation 60 X 3'000 0 0 (6) Dr HuanBin Liu Board Member 0 00 X 0 0 0 (7) D George H5'eh President 72 00 x 204,000 0 0 0 00 X 0 0 0 (8) Dr ChiFu Den Board Member x Form 990 (2010) Form 990 (2010) Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and Title (B) Average hours per week (describe hours for related or ganizations In Schedule O) (C) Position (check all that apply) 5% % E 5'' "= _ E E 25 :I: " EL $ _ E, E E En" _i E E (D) Reportable compensation from the organization (W2/1099-MISC) '13 I 3,5 3;, E 3 -1:: E 3 ti .1. 3 % I1 g '" 3 E in Q E .... -3 E (E) Reportable compensation from related organizations (w- 2/1099MISC) _n Q 3 -Ii -= (F) Estimated amount of other compensation from the organization and related organizations 1bSub-Total.................."' 2 c Totalfrom continuation sheets to Part VII,SectionA d Total (add lines 1b and 1c) . . . . . . . . . . . . . . F . . It 374,000 Total number ofindividuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organization!-2 Yes 3 Did the organization list any former officer, director ortrustee, key employee, or highest compensated employee on line 1a? If Yes,compi'ete 5chedui'eJforsuch individual 4 . . . . . . . . . . . . . N0 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes/complete Schedulelforsuch individual . 5 No . . . . . . . . . . . . . . . . . . . . . . . . . Yes Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If Yes/complete Schedulelforsuch person . . . . No Section B. Independent Contractors 1 2 Complete this table for your five highest compensated independent contractors that received more than $100,000 ofcompensation from the organization (A) (B) Name and business address Description of services Total number ofindependent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization II-0 (C) Compensation Form 990 (2010) mil Page 9 Statement of Revenue (A) Total revenue (B) (C) (D) Related U nrelated Revenue or business exempt revenue excluded function fro m tax revenue under sechons 512, 513, or 514 1a Federated campaigns 1a Membership dues 1b Fundraising events 1c Related organizations 1d Government g rants (contributions) 1e All other contributions, gifts, grants, and similar amounts not included above 1f _Igilte, grants_ amount 5lI'I1sl er Noncash contributions included in lines 1a1f $ Total. Add lines 1a-1f ether iZ'.3entril: i. tiens, and Business Code 2a Tuition Fees 611310 Special Program Fees 611310 215,948 215,948 Graduation Fees 611310 22,930 22,930 Dorm and Facility Rentals 611310 Application Fees 611310 8,202,345 8,202,345 1,452,589 1,452,589 61,700 All other program service revenue 61,700 3,314 3,314 Pre-vent;iraric&ie#39;i FiServi Total. Add lines 2a2f 9,958,826 Investment income (including dividends, interest 136,844 and other similar amounts) Income from investment of taxexempt bond proceeds 0 Royalties 0 (i) Real (ii) Personal (i) Securities (ii) Other 136,844 6a Gross Rents Less rental expenses Rental income or (loss) Net rental income or (loss) 7a Gross amount from sales of assets other than inventory Less cost or other basis and sales expenses Gain or (loss) Net gain or (loss) 8a Gross income from fundraising events (not including $ ofcontributions reported on line 1c) See Part IV, line 18 b Less direct expenses Revenue Other Net income or (loss) from fundraising events Ir 9a Gross income from gaming activities See Part IV, line 19 b Less direct expenses C Net income or (loss) from gaming activities _I* 10aGross sales of inventory, less returns and allowances b Less cost ofgoods sold c b Net income or (loss) from sales ofinventory Miscellaneous Revenue Business Code 11a b c d All other revenue e Total. Add lines 11a11d 12 Total revenue. See Instructions 10,095,670 136,844 9,958,826 Form 990 (2010) Form 990 (2010) Page 10 M Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D). Do not include amounts reported on lines 6b, 7b! 8b! 9b! and 10' f Part VHL 1 Grants and other assistance to governments and organizations 2 Grants and other assistance to individuals in the in theU S See PartIV, ine21 3 (A) T t I O a expenses U S See Part IV, ine 22 0 Grants and other assistance to governments, organizations, and individuals outside the U S See Part IV, lines 15 and 16 0 Benefits paid to or for members 0 Compensation ofcurrent officers, directors, trustees, and key employees 374,000 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 0 Other salaries and wages Pension plan contributions (include section 401(k) and section 403(b) employer contributions) 9 10 (C) Management and general expenses 205,700 168,300 1,562,990 1,529,058 3,092,048 0 Other employee benefits 151,440 77,278 74,162 Payroll taxes 284,811 145,336 139,475 a Fees forservices (non-employees) Management 441,918 309,343 132,575 b Legal c Accounting d Lobbying 0 e Professional fundraising services See Part IV, line 17 0 f Investment management fees g Other 12 Advertising and promotion 13 Office expenses 14 Information technology 15 Royalties 16 O c c upa nc y 17 Travel 18 Payments oftravel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 20 Interest 21 Payments to affiliates 22 Depreciation, depletion, and amortization 23 Insurance 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24f Ifline 24famount exceeds 10% of line 25, column (A) amount, list line 24fexpenses on Schedule O) a Payroll processing fees b Bank charges (D) Fundraising expenses 0 5 7 (B) Program service expenses 0 12,700 12,700 0 157,803 157,803 74,454 65,628 8,826 129,070 103,256 25,814 23,828 23,828 0 847,243 677,794 169,449 94,888 88,170 6,718 0 19,623 19,623 100,364 80,291 20,073 418,827 184,247 0 603,074 33,936 33,936 6,631 2,653 3,978 46,962 18,785 28,177 3,957,305 2,537,433 c d e f All other expenses 25 Total functional expenses. Add lines 1 through 24f 26 Joint costs. Check here II- _ iffollowing SOP 98-2 (ASC 958-720) Complete this line only ifthe organization reported in column (B) Joint costs from a combined educational campaign and fundraising solicitation 0 5,494,793 0 Form 990 (2010) Form 990 (2010) M Page 11 Balance Sheet (A) Beginning ofyear 1 Cashnon-interest-bearing 2.659.696 2 Savings and temporary cash investments 3 Pledges and grants receivable, net 14.066.732 4 Accounts receivable, net 5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of 1 3.530.232 2 4.426.199 3 0 4 661.739 5 0 Schedule L 6 0 7 Notes and loans receivable, net Inventories for sale or use 7 8 0 0 9 Prepaid expenses and deferred charges 9 8.540 10a Land, buildings, and equipment cost or other basis Complete Part VI of ScheduleD 10a Less accumulated depreciation 10b 869.318 Schedule L 6 Receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers, and sponsoring organizations ofsection 501(c)(9) voluntary employees beneficiary organizations (see instructions) 3 E Ii (B) End ofyear b 11 Investmentspub ic y traded securities 12 33.330.254 4.926.522 13.838.017 10c 1.380.265 28.403.732 11 133.409 Investmentsother securities See Part IV, line 11 12 0 13 Investmentsprogram-related See Part IV, line 11 13 0 14 Intangible assets 14 0 15 Other assets See Part IV, line 11 16 TotaIassets.Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 20 Tax-exempt bond liabilities 20 09M 21 Escrow or custodial account liability Complete PartIVof 5cheduleD 21 E 22 Payables to current and former officers, directors, trustees, key 1?: 3 15 0 32.814.028 16 37.163.851 120.976 17 259.922 18 2.230.000 19 employees, highest compensated employees, and disqualified persons Complete Part II of ScheduleL 22 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities Complete Part X ofSchedu e D 25 26 Total liabilities. Add lines 17 through 25 uh Organizations that follow SFAS 117, check here II- _ and complete lines 27 3 E 27 through 29, and lines 33 and 34. Unrestricted net assets 27 E 28 Temporarily restricted net assets 28 E 29 Permanently restricted net assets 29 23 E 2,350,976 26 2.840.000 3,099,922 Organizations that do not follow SFAS 117, check here I'- 7 and complete :5 un 30 lines 30 through 34. Capital stock ortrust principal, or current funds 30 E 31 Paid-in or capitalsurp us,or and,bui ding or equipment fund -Eif 32 Retained earnings, endowment, accumulated income, or other funds 30.463.052 31 32 34.063.929 i:_l.i 33 Total net assets or fund balances 30.463.052 33 34.063.929 E 34 Total liabilities and net assets/fund balances 32,814,028 34 37,163,851 Form 990 (2010) Form 990 (2010) M 1 2 3 Page 12 Reconcilliation of Net Assets Check ifSchedu e 0 contains a response to any question in this Part XI z Total revenue (must equal Part VIII, column (A), line 12) 1 10,095,670 2 6,494,793 3 3,600,877 4 30,463,052 Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses Subtract line 2 from line 1 4 Net assets orfund balances at beginning ofyear (must equal Part X, line 33, column (A)) 5 Other changes in net assets or fund balances (explain in Schedule 0) 6 Net assets orfund balances at end ofyear Combine lines 3, 4, and 5 (must equal Part X, line 33, column (3)) _ _ _ _ _ _ 5 6 34,063,929 Financial Statements and Reporting Check ifSchedu e 0 contains a response to any question in this Part XII 0o Yes 1 No Accounting method used to prepare the Form 990 I_ Cash I7 Accrual _Other Ifthe organization changed its method ofaccounting from a prior year or checked "Other," explain in Schedule 0 2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a b Were the organization's financial statements audited by an independent accountant? 2b c IfYes,"to 2a or 2b, does the organization have a committee that assumes responsibility for oversight ofthe audit, review, or compilation ofits financial statements and selection ofan independent accountant? Ifthe organization changed either its oversight process or selection process during the tax year, explain in Schedule 0 2c N0 d IfYes to line 2a or2b, check a box below to indicate whetherthe financial statements forthe year were issued on a separate basis, consolidated basis, or both 33 N0 3b No I7 Separate basis 3a b I_ Consolidated basis No Yes I_ Both consolidated and separated basis As a result ofa federal award, was the organization required to undergo an audit or audits as set forth in the Single AuditAct and OMB Circu arA-1337 IfYes, did the organization undergo the required audit or audits? Ifthe organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits Form 990 (2010) Iefile GRAPHIC print - DO NOT PROCESS SCHEDULE A As Filed Data - DLN:93493136025801I OMB No 1545-0047 Public Charity Status and Public Support (Form 990 or 990EZ) 2010 Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Department of the Treasury Internal Revenue Servrce Name ofthe organrzatron NORTHWESTERN POLYTECHNIC UNIVERSITY Open to Public Inspection It Attach to Form 990 or Form 990-EZ. It See separate instructions. Employer identification number 94-2933165 M Reason for Public Charity Status (All organrzatrons must complete thrs part.) See Instructrons The organrzatron Is not a prrvate foundatron because It Is (For lrnes 1 through 11, check only one box) 1 I_ A church, conventron ofchurches, or assocratron ofchurches descrrbed In section 170(b)(1)(A)(i). 2 I7 A school descrrbed In section 170(b)(1)(A)(ii). (Attach Schedule E) 3 I_ A hosprtal or a cooperatrve hosprtal servrce organrzatron descrrbed In section 170(b)(1)(A)(iii). 4 I_ A medrcal research organrzatron operated In conjunctron wrth a hosprtal descrrbed In section 170(b)(1)(A)(iii). Enterthe hospIta 's name, crty, and state 5 I_ An organrzatron operated for the benefrt ofa college or unrversrty owned or operated by a governmental unrt descrrbed In 6 I_ A federal, state, or local government or governmental unrt descrrbed In section 170(b)(1)(A)(v). 7 I_ An organrzatron that normally recerves a substantral part ofrts support from a governmental unrt or from the general publrc descrrbed In section 170(b)(1)(A)(vi) (Complete Part II ) 8 I_ A communrty trust descrrbed In section 170(b)(1)(A)(vi) (Complete Part II) 9 I_ An organrzatron that normally recerves section 170(b)(1)(A)(iv). (Complete Part II) (1) more than 331/3% ofrts support from contrrbutrons, membershrp fees, and gross recerpts from actrvrtres related to Its exempt functIonssub_1ect to certarn exceptrons, and (2) no more than 331/3% of Its support from gross Investment Income and unrelated busrness taxable Income (less sectron 511 tax) from busrnesses acqurred by the organrzatron after June 30,1975 See section 509(a)(2). (Complete Part III) 10 I_ An organrzatron organrzed and operated exclusrvely to test for publrc safety Seesection 509(a)(4). 11 I_ An organrzatron organrzed and operated exclusrvely for the benefrt of, to perform the functrons of, orto carry out the purposes of one or more publrcly supported organrzatrons descrrbed In sectron 509(a)(1) or sectron 509(a)(2) See section 509(a)(3). Check the box that descrrbes the type ofsupportrng organrzatron and complete lrnes 11e through 11h a I_TypeI b ITypeII c ITypeIII - Functronallyrntegrated d ITypeIII - Other e I_ By checkrng thrs box, I certrfy that the organrzatron Is not controlled drrectly or Indrrectly by one or more drsqualrfred persons otherthan foundatron managers and otherthan one or more publrcly supported organrzatrons descrrbed In sectron 509(a)(1) or sectron 509(a)(2) Ifthe organrzatron recerved a wrrtten determrnatron from the IRS that It Is a Type I, Type II or Type III supportrng organrzatron, check thrs box ISrnce August 17,2006, has the organrzatron accepted any grft or contrrbutron from any ofthe followrng persons(i) a person who drrectly or Indrrectly controls, erther alone ortogether wrth persons descrrbed In (II) Yes No f g h and (III) below, the governrng body ofthe the supported organrzatron? 11g(i) (ii) a famrly member ofa person descrrbed In (I) above? 11g(ii) (iii) a 35% controlled entrty ofa person descrrbed In (I) or (II) above? 11g(iii) Provrde the followrng Informatron about the supported organIzatIon(s) (5) Name of supported organrzatron (ii) EIN (iii) Type of (iv) IS the (V) (W) orgar-,.zat.0n (descnbed on Irnes 1- 9 above orIRC sectron (see inst ruct ions) ) Organization In I I d C0 (l) lste "1 our ovemm Y g g document-, Drd you notrfy the organrzatron In I f C0 (l) 0 Y0Ul' su ort? PP Is the organrzatron In I d C0 (l) Organlze In the U S 7 Yes No Yes No Yes (vii) Amount of Support No Total For Paperwork Reducuon ActNo1Ice, see the lnslructons for Form 990 Cat No 11285F Schedu eA(Form990or990-EZ)2010 Schedule A (Form 990 or 990-EZ) 2010 Page 2 i Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1) (A)(Vi) (Complete only if you checked the box on line 5, 7, or 8 of PartI or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (orfiscal year beginning (a)2006 (b)2007 (c)2D08 (d)2009 (e)2010 (f)T0ta l'l)."' 1 Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants") Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value ofservices orfacilities furnished by a governmental unit to the organization without charge Total.Add lines 1 through 3 The portion of total contributions by each person (otherthan a governmental unit or publicly supported organization) included on line 1 that exceeds 2/o ofthe amount shown on line 11, column (F) 6 Public Support. Subtract line 5 from line 4 Section B. Total Support Calendar year (orfiscal year beginning (a)2006 (b)2007 in)F 7 Amounts from line 4 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Net income from unrelated business activities, whether or not the business IS regularly carried on 10 Other income Do not include gain or loss from the sale ofcapital assets (Explain in Part IV) 11 Total support (Add lines 7 through 10) 12 Gross receipts from related activities, etc (See instructions) 13 (c)2D08 (d)2009 (e)201O (f)Tota I 12 I First Five Years Ifthe Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 14 Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f)) 14 15 Public Support Percentage for 2009 Schedule A, Part II, line 14 15 16a 33 1/3/o support test2010.Ifthe organization did not check the box on line 13, and line 14 IS 33 1/3% or more, check this box and stop here.The organization qualifies as a publicly supported organization Fl33 1/3/o support test2009. Ifthe organization did not check the box on line 13 or 16a, and line 15 IS 33 1/3% or more, check this box and stop here.The organization qualifies as a publicly supported organization FI10/o-facts-and-circumstancestest2010.Ifthe organization did not check a box on line 13, 16a, or 16b and line 14 IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported organization FI10/o-factsand-circumstances test2009. Ifthe organization did not check a box on line 13, 16a,16b, or 17a and line 15 IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported organization FIPrivate Foundation Ifthe organization did not check a box on line 13, 16a,16b, 17a or 17b, check this box and see instructions FI- 17a 18 Schedule A (Form 990 or 990-EZ) 2010 Schedu eA (Form 990 or990-EZ)2010 Page3 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization falls to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (orfiscal year beginning In) (a)2006 (b)2007 (c)2008 (d)2009 (e)2010 (f)Tota 1 Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants ") 2 Gross receipts from admissions, merchandise sold or services performed, orfacilities furnished in any activity that IS related to the organization's tax-exempt purpose 3 Gross receipts from activities that are not an unrelated trade or business under section 513 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 5 The value ofservices orfacilities furnished by a governmental unit to the organization without charge 6 TotaI.Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of$5,000 or 1% ofthe amount on line 13 forthe year c Addlines 7a and 7b 3 Public Support (Subtract line 7c from line 6 ) Section B. Total Support Calendaryear (orfiscalyear beginning in) 9 Amounts from line 6 10a b c 11 12 13 14 (a) 2006 b 2007 ( ) (C) 2008 d 2009 ( ) (e) 2010 f T I ( ) 0ta Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30,1975 Addlines 10a and 10b Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part IV) Total support (Add lines 9, 10c, 11 and 12) First Five Years Ifthe Form 990 is for the organization's first, second, third, fourth, orfifth tax year as a section501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 15 Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f)) 15 16 15 Public support percentage from 2009 Schedule A, Part III, line 15 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f)) 17 18 Investment income percentage from 2009 Schedule A, Part III, line 17 13 19a 33 1/3/o support tests2010.Ifthe organization did not check the box on line 14, and line 15 IS more than 33 1/3% and line 17 IS not more than 33 1/3%, check this box and stop here.The organization qualifies as a publicly supported organization F"l_ 33 1/3/o support tests2009. Ifthe organization did not check a box on line 14 or line 19a, and line 16 IS more than 33 1/3% and line 18 IS not more than 33 1/3%, check this box and stop here.The organization qualifies as a publicly supported organization F"'l_ Private Foundation Ifthe organization did not check a box on line 14, 19a or 19b, check this box and see instructions F"l_ b 20 Schedule A (Form 990 or 990-EZ) 2010 Schedu eA (Form 990 or990-EZ)2010 Page4 Supplemental Information. Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions). Facts And Circumsta nces Test Schedule A (Form 990 or 990-EZ) 2010 Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN:93493136025801I m D F 99 Depallmenlollhe Treasury Internal Revenue Service OMB No 1545-0047 Supplemental Financial Statements II- Complete if the organization answered "Yes," to Form 990, Part IV, line 6, 7, 8, 9, 10, 11, or 12. II- Attach to Form 990. II- See separate instruct ions. Name of the organization NORTHWESTERN POLYTECHNIC UNIVERSITY 0 Open to Public Inspection Employer identification number 94-2933165 M Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts Total number at end ofyear Aggregate contributions to (during year) Aggregate grants from (during year) Aggregate value at end ofyear U' -DLIJNI- Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? l Yes l_ N0 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be used only for charitable purposes and not forthe benefit ofthe donor or donor advisor, orfor any other purpose conferring impermissible private benefit l V35 l_ N0 m Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7. 1 Purpose(s) ofconservation easements held by the organization (check all that apply) l_ Preservation ofland for public use (e g , recreation or pleasure) l Preservation ofan historically importantly land area I_ Protection of natural habitat I_ Preservation ofopen space I Preservation ofa certified historic structure Complete lines 2a2d ifthe organization held a qualified conservation contribution in the form ofa conservation easement on the last day ofthe tax year Held at the End of the Year Total number ofconservation easements 2a Total acreage restricted by conservation easements 2b nU N Number ofconservation easements on a certified historic structure included in (a) 2c D. Number ofconservation easements included in (c) acquired after 8/17/06 2d Number ofconservation easements modified, transferred, released, extinguished, or terminated by the organization during the taxable year I-Number ofstates where property subject to conservation easement IS located I-Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and enforcement ofthe conservation easements it holds? l_ Yes l_ N0 Yes _ No Staffand volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year FAmount ofexpenses incurred in monitoring, inspecting, and enforcing conservation easements during the year II-$ Does each conservation easement reported on line 2(d) above satisfy the requirements ofsection 170(h)(4)(B)(I) and 170(l1)(4)(B)( )7 In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, ifapplicable, the text ofthe footnote to the organization's financial statements that describes the organization's accounting for conservation easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 8. 1a b 2 Ifthe organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance ofpublic service, provide, in Part XIV, the text ofthe footnote to its financial statements that describes these items Ifthe organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works ofart, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, provide the following amounts relating to these items (i) Revenues included in Form 990, Part VIII, line 1 II-$ (ii)Assets included in Form 990,PartX F-$ Ifthe organization received or held works ofart, historical treasures, or other similar assets forfinancial gain, provide the following amounts required to be reported under SFAS 116 relating to these items a Revenues included in Form 990, Part VIII, line 1 b Assetsincluded in Form 990,PartX For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 F-$ II-$ Cat No 52283D Schedule D (Form 990) 2010 Schedu eD (Form 990)2010 Page 2 anizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's accession and other records, check any ofthe following that are a significant use ofits collection items (check all that apply) a publlc exhlbltlon d I_ Loan or exchange programs b I_ Scholarly research e I_ Other c I_ Preservation forfuture generations 4 Provide a description ofthe organization's collections and explain how they further the organization's exempt purpose in Part XIV 5 During the year, did the organization solicit or receive donations ofart, historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part ofthe organization's collection? M 1a b YES N0 Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990,PartX? _YeS _N0 If"Yes," explain the arrangement in Part XIV and complete the following table Amount C Beginning balance d Additions during the year 3 Distributions during the year f Ending balance 2a b Did the organizationinclude an amount on Form 990,Part X, ine21? I_No IfYes,"exp ain the arrangement in Part XIV M 1a I_Yes Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10. (a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back Beginning ofyear balance Contributions Investment earnings or losses Grants or scholarships 00.05 Other expenditures for facilities and programs I! Administrative expenses g End ofyear balance 2 Provide the estimated percentage ofthe year end balance held as a Board designated or quasi-endowment II- b Permanent endowment II- C Term endowment F- 3a Are there endowment funds not in the possession ofthe organization that are held and administered forthe organization by (i)unrelatedorganizations b 4 . . . . . . . . . . . . . . . . . . . . . . Yes . . 3a(i) (ii) related organizations . . . . . . . . . . . . . . . . . . . . . . . . If"Yes" to 3a(ii), are the related organizations listed as required on Schedule R7 . . . . . . . . . 3a() 3b No Describe in Part XIV the intended uses ofthe organization's endowment funds M InvestmentsLand, Buildings, and Equipment. See Form 990, Part X, line 10. Desc ription of investment 1a Land . . b Buildings . . . . . . . . . . c Leasehold improvements d Equipment e Other . . . . . . . . . . . . . . . . . . . . . . b(a:?SC(c,:f,eO;t,$,t:,?tr) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c,)j:F?f:Cr2L:,E,:ed 14,829,688 . . . . (bb):t(g.:hc:Ser 14,829,688 15,030,420 2,021,617 . 87,574 87,574 . 3,099,733 2,625,648 282,839 191,683 . Total. Add lines 1 a- le (Column (d) should equal Form 990, Part X, column (B), line 10(c).) . . . . . . (d) Book value . . II- 13,008,803 474,085 91,156 28,403,732 Schedule D (Form 990) 2010 Schedule D (Form 990) 2010 Page 3 Investments0ther Securities. See Form 990, Part X, line 12. (a) Description ofsecurity or category (b)Book value (including name ofsecurity) (c) Method ofvaluation Cost or end-of-year market value (1)Financia derivatives (2)C ose y-held equity interests Other Total. (Column (b) should equalForm 990, Part X, col (B) line 12) InvestmentsPro " ram Related. See Form 990, Part X, line 13. (a) Description of investment type (b) Book value Total. (Column (b) should equalForm 990, Part X, col (B) line 13) (c) Method ofvaluation Cost or end-of-year market value " Other Assets. See Form 990, Part X, line 15. (a) Description (b) Book value Total. (Column (b) should equal Form 990, Part X, col.(B) llne 15.) 1 Other Liabilities. See Form 990, Part X, line 25. (a) Description ofLiabi ity (b) Amount Federal Income Taxes Total. (Column (b) should equalForm 990, Part X, col (3) line 25) p. 2. Fin 48 (A SC 740) Footnote In Part XIV, provide the text ofthe footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740) Schedule D (Form 990) 2010 Schedu eD (Form 990)2010 Page4 Reconciliation of Change in Net Assets from Form 990 to Financial Statements 1 Totalrevenue (Form 990,PartVIII,co umn(A), ine 12) 1 1010951570 2 Totalexpenses (Form 990,PartIX,co umn (A), ine 25) 2 514941793 315001877 3 Excess or (deficit) forthe year Subtract line 2 from line 1 3 4 Net unrealized gains (losses) on investments 4 5 Donated services and use offacilities 5 5 Investment expenses 5 7 Prior period adjustments 7 3 Other(Describe in Part XIV) 3 9 Total adjustments (net) Add lines 4 - 8 9 Excess or (deficit) forthe year perfinancial statements Combine lines 3 and 9 10 10 ml Reconciliation of Revenue per Audited Financial Statements With Revenue 1 Total revenue, gains, and other support per audited financial statements 2 er Return 1 315001877 10,095,670 Amounts included on line 1 but not on Form 990, Part VIII, line 12 a Net unrealized gains on investments 2a b Donated services and use offacilities 2b c Recoveries ofprior year grants 2c d Other(Describe in Part XIV) 2d e Add lines 2a through 2d 2e Subtractline 2efrom ine 1 3 3 10,095,670 Amounts included on Form 990, Part VIII, line 12, but not on line 1 c 5 Investment expenses not included on Form 990, Part VIII, line 7b 4a Other(Describe in Part XIV) 4b Add lines 4a and 4b 4c Tota Revenue Addlines 3and 4c. (This should equa Form 990,Part I, ine 12 ) . . . . 5 miti Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 1 Total expenses and losses per audited financial statements 1 2 10,095,670 6,494,793 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use offacilities 2a b Prior year adjustments 2b c Otherlosses 2c d Other(Describe in Part XIV) 2d e Add lines 2a through 2d 2e Subtract line 2e from line 1 3 3 6,494,793 Amounts included on Form 990, Part IX, line 25, but not on line 1: c 5 Investment expenses not included on Form 990, Part VIII, line 7b 4a Other(Describe in Part XIV) 4b Add lines 4a and 4b 4c Total expenses Add lines 3and 4c. (This should equal Form 990, Part I, line 18) 5 6,494,793 Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines 1a and 4, Part IV, lines 1b and 2b, Part V, line 4, Part X, Part XI, line 8, Part XII, lines 2d and 4b, and Part XIII, lines 2d and 4b Also complete this part to provide any additional information Identifier Return Reference Explanation Schedule D (Form 990) 2010 Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - SCHEDULE E (Form 990 or 990-EZ) DLN: 93493136025801] EG OMB No 1545-0047 I-Complete if the organization answered "Yes" to Form 990, Part IV, line 13, Depament ofthe Treasury l nterna Revenue S ervice or Form 990-E2, Part VI, line 48. I Attach to Form 990 or Form 990-EZ. N ame of the organization NORTHWESTERN POLYTECHNIC UNIVERSITY OPE" to Public Inspection Employer identification number 94-2933165 IEII] YES 1 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution ofits governing body? 2 Does the organization include a statement ofits racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, 1 Yes 2 yes 3 yes 3 Records indicating the racial composition ofthe student body, faculty, and administrative staff? 4a Yes b Records documenting that scholarships and otherfinancial assistance are awarded on a racially nondiscriminatory basis? 4b Yes C Copies ofall catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? 4c Yes d Copies ofall material used by the organization or on its behalfto solicit contributions? 4d Yes programs, and scholarships? 3 NO Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period ofsolicitation for students, or during the registration period ifit has no solicitation program, in a way that makes the policy known to all parts ofthe general community it serves? If"Yes," please describe If"No," please explain Ifyou need more space use Part II 4 Does the organization maintain the following? Ifyou answered "No" to any ofthe above, please explain Ifyou need more space, use Part II 5 Does the organization discriminate by race in any way with respect to a Students rights or privileges? 5a No b Admissions policies? 5b No c Employment offaculty or administrative staff? 5.: No d Scholarships or other financial assistance? 5d Ne e Educational policies? 53 No f Use OffaC t eS7 5f Ne g Athletic programs? 59 No h Other extracurricular activities? 5h No 6a 5 , No Ne Ifyou answered "Yes" to any ofthe above, please explain Ifyou need more space, use Part II 6a Does the organization receive any financial aid or assistance from a governmental agency? b Has the organization's right to such aid ever been revoked or suspended? 7 Ifyou answered "Yes" to either line 6a or line 6b, explain on Part II Does the organization certify that it has complied with the applicable requirements ofsections 4 01 through 4 05 ofRev Proc 75-50,1975-2C B 587,covering racia nondiscrimination7 If"No,"exp ain on PartII Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50085D 7 yes Schedule E (Form 990 or 990-EZ) 2010 Schedule E (Form 990 or 990EZ) 2010 Page 2 m Supplemental Information Complete this part to provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable Also complete this part to provide any other additional information (see instructions) Identifier Return Reference Explanation Schedule E (Form 990 or 990-EZ) 2010 Iefile GRAPHIC print - DO NOT PROCESS scheduie J (Form 990) Depaiimentofthe Treasury lnlemal R9V9U9 59lV'C9 As Filed Data - DLN: 93493136025801] Compensation Information OMB No 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees II- Complete if the organization answered "Yes" to Form 990, part IV question 23_ Ir Attach to Form 990. hr See separate instruct ions. " 1 0 Name of t he organization NORTHWESTERN POLYTECHNIC UNIVERSITY _ Open to Public Inspection Employer identification number 94-2933165 M Questions Regarding Compensation Yes 1a b 2 3 No Check the appropiate box(es) Ifthe organization provided any ofthe following to orfor a person listed in Form 990, Part VII, Section A, line 1a Complete Part III to provide any relevant information regarding these items I_ First-class or charter travel I_ Housing allowance or residence for personal use l_ Travel for companions l_ Payments for business use of personal residence I_ Tax idemnification and gross-up payments I_ Health or social club dues or initiation fees l_ Discretionary spending account l_ Personal services (e g , maid, chauffeur, chef) Ifany ofthe boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision ofall the expenses described above? If"No," complete Part III to explain 1b Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line la? 2 Indicate which, Ifany, ofthe following the organization uses to establish the compensation ofthe organization's CEO/Executive Director Check all that apply I_ Compensation committee I_ Written employment contract 4 I_ Independent compensation consultant I7 Compensation survey or study I_ Form 990 of other organizations I_ Approval by the board or compensation committee During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization c Receive a severance payment or change-of-control payment from the organization or a related organization? 4a No Participate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No Participate in,or receive payment from,an equity-based compensation arrangement? 4c No The organization? 5a No Any related organization? 5b No The organization? 6a No Any related organization? 6b No 7 No in Part III 8 N0 If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 4958-6(c)'r 9 No If"Yes" to any oflines 4a-c, list the persons and provide the applicable amounts for each item in Part III Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9. 5 For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of If"Yes," to line 5a or 5b, describe in Part III 6 For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of If"Yes," to line 6a or 6b, describe in Part III 7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments not describedinlines 5 and 67 If"Yes," describein PartIII 8 Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was subject to the initial contract exception described in Regs section 53 4958-4(a)(3)7 If"Yes," describe 9 For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 C at N o 50 0 5 3T Schedule J (Form 990) 2010 Schedu eJ (Form 990)2010 m Page 2 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space IS needed. For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions on row (ii) Do not list any individuals that are not listed on Form 990, Part VII Note.The sum ofcolumns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a (A) Name (B) Breakdown ofW-2 and/or 1099-MISC compensation (i) Base com pensation (ii) Bonus & incentive compensation (iii) other reportable compensation (C) Retirement and (D) Nontaxable (E) Total ofcolumns other deferred compensation benefits (B)(i)-(D) (1)DrWenJen Wu (9') 162000 162'000 (2)DrGeorge Hsieh (9') 204000 204'000 (F) Compensation reported in prior Form 990 or Form 990- E2 Schedule J (Form 990) 2010 Schedule J (Form 990) 2010 Page 3 Supplemental Information Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8 Also complete this part for any additional information Ide nt if ier Ret urn Reference Explanation Schedule J (Form 990) 2010 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN:93493136025801I OMB No 1545-0047 SCHEDULE 0 (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Servrce Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or to provide any additional information. Dr Attach to Form 990 or 990-EZ. Open to Public Inspection Employer identification number Name of the organization NORTHWESTERN POLYTECHNIC UNIVERSITY 94 - 2 9 3 3 1 6 5 Identifier Return Reference Form 990, Part Form 990, Part VI, Lrne 19 VI, Lrne 19 Other Organrzatron Documents Publrcly Available Explanation THE NORTHWESTERN POLYTECHNIC UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST IN ADDITION, OUR EXTERNAL AUDITORS HAVE HAD FULLY ACCESS TO EACH OF THE DOCUMENTS Identifier Form 990, Part VI, Llne 11 Return Reference Form 990, Part VI, Line 11 Form 990 Review Process Explanation NO REV E\N WAS AND WILL BE CONDUCTED BY NPU'S GOVERNING BODY Identifier Form 990, Part VI, Line 2 Return Reference Form 990, Part VI, Line 2 Description of Business or Family Relationship of Officers, Directors, Et Explanation DR GEORGE HSIEH - BROTHER IN LAW OF DR WEN JEN WU Identifier Return Reference Explanation Form 990, Part III, Line Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4 THE OTHER PROGRAM EXPENSES PARTLY GENERATED TUITION REVENUE OF $8,202,345 FOR NORTHWESTERN POLYTECHNIC UNIVERSITY IN 2010 THIS OTHER PROGRAM EXPENSE 4d Other Program Services INCLUDED THE COMPENSATION OF OFFICERS, DIRECTORS, AND KEY EMPLOY EES IN THEAMOUNT OF $205,700 THIS COMPENSATION ENABLES THE NORTHWESTERN POLYTECHNIC UNIVERSITY TO PROVIDE A Description UNIQUE EDUCATIONAL CULTURE AND LEARNING EXPERIENCE ENVIRONMENT FOR STUDENTS, SUCH AS KEEPING UP WITH FAST PACED CHANGES IN TECHNOLOGY AND BUSINESS WITH THESE OTHER PROGRAM EXPENSES, NORTHWESTERN POLY TECHNIC UNIVERSITY MADE SURE THAT EACH PROGRAM WAS DESIGNED FOR STUDENTS TO ACCOMPLISH SPECIFIED GOA LS AND CONTRIBUTE TO COMPETENCE IN THE SUBJECT AREA IN SHORT, THESE PROCESSES ENABLED THE UNIVERSITY TO PROVIDE STUDENTS WITH A REINARDING EDUCATIONAL EXPERIENCE