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Nonprofit · EIN 93-0309970

UNIVERSITY OF WESTERN STATES

Tax-exempt · CHICAGO, IL 60607

Financials

$28.1M$28.3M2022$30.9M$33.3M2023$29.1M$30.3M2024
Revenue Expenses · by fiscal year end
Financials of UNIVERSITY OF WESTERN STATES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$29,118,608$30,252,318-$1,133,710$83,191,934$33,492,278$49,699,656
May 31, 2024990$30,860,420$33,345,065-$2,484,645$87,757,338$37,732,866$50,024,472
May 31, 2023990$28,143,096$28,255,876-$112,780$92,296,909$39,839,650$52,457,259
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$182,680
of which government grants
$30,466
Program service revenue
$27,497,307
Investment income
$1,397,867
Net gain from sales of assets
$28
Net income from sales of inventory
$22,354
Other revenue
$40,754

Expenses

Grants and similar amounts paid
$1,853,117
Compensation of officers, directors and key employees
$657,175
Other salaries and wages
$10,881,362
Salaries, compensation and benefits (total)
$14,093,603
Professional fundraising fees
$0
Legal fees
$88,062
Accounting fees
$42,370
Occupancy
$3,434,154
Travel
$197,742
Depreciation
$2,628,174
Program services (functional)
$22,654,242
Management and general (functional)
$7,263,712
Fundraising (functional)
$334,364

Balance sheet and other

Total assets, start of year
$87,757,338
Total assets, end of year
$83,191,934
Total liabilities, end of year
$33,492,278
Net assets, end of year
$49,699,656
Land, buildings and equipment
$14,540,522
Publicly traded securities
$18,011,144
Net assets without donor restrictions
$48,717,849
Net assets with donor restrictions
$981,807
Gross receipts
$29,231,914
Employees
394
Volunteers
16
Year formed
1937
State of legal domicile
OR

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended May 31, 2025, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
Michael HorowitzCorporate President
Trustee or director, Officer
2$0$1,566,900$181,097
Joseph BrimhallPresident/CEO until 6/24
Officer
40$803,651$0$519,720
Nathan LongPresident/Trustee as of 7/24
Trustee or director, Officer
40$223,199$291,365$54,252
William MoreauChief Medical Officer until 4/24
Key employee
40$516,185$0$13,526
Jennifer GantzCorporate Treasurer
Officer
2$0$375,738$24,740
Shari MikosCorporate Secretary
Officer
2$0$339,858$28,735
Gregory BenoAsst Corporate Treasurer
Officer
2$0$257,592$18,468
Rosalia MessinaExecutive Vice President until 8/24
Key employee
40$235,938$0$25,923
Dana SimsProvost
Highest-paid employee
40$212,244$0$32,636
Alisa BatesVice Provost/Dean, College of Graduate Studies
Highest-paid employee
40$150,207$0$25,901
William BormanProfessor
Highest-paid employee
40$148,671$0$24,607
Lisa LopezChief Business Officer until 10/24
Highest-paid employee
40$141,187$0$26,872
Martha KaeserDean, College of Chiro.
Highest-paid employee
40$134,911$0$14,011
Sara SoteloAsst Corporate Secretary
Officer
2$0$93,494$19,684
Elisa DavisAssistant Secretary
Officer
2$0$49,184$3,895
16 more people on this return
NameTitleHours / weekCompensation
Elli MortonChair
Trustee or director, Officer
2$0
Michael PettetVice Chair
Trustee or director, Officer
2$0
Montserrat AndreysTrustee
Trustee or director
2$0
Andrea CookTrustee
Trustee or director
2$0
Horace ElliottTrustee until 10/24
Trustee or director
2$0
John FarrellTrustee as of 1/25
Trustee or director
2$0
Jennifer ForbesTrustee
Trustee or director
2$0
Christine GirardTrustee until 4/25
Trustee or director
2$0
John GreaneyTrustee until 4/25
Trustee or director
2$0
Robert JonesTrustee until 4/25
Trustee or director
2$0
Joyce McClureTrustee
Trustee or director
2$0
Sandra MooneyTrustee until 4/25
Trustee or director
2$0
Marlene MooreTrustee
Trustee or director
2$0
Patricia PotterTrustee
Trustee or director
2$0
Ron RogersTrustee until 4/25
Trustee or director
2$0
Rodd SatterwhiteTrustee as of 1/25
Trustee or director
2$0
990 for the year ended May 31, 2024: 31 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
Michael HorowitzCorporate President
Trustee or director, Officer
2$0$1,457,327$138,161
Joseph BrimhallPresident/CEO until 6/24
Officer
50$532,727$0$63,135
Deborah SolmorFormer Corporate Secretary
Former
2$0$574,306$16,160
William MoreauChief Medical Officer until 4/24
Key employee
50$357,983$0$45,815
Jennifer GantzCorporate Treasurer
Officer
2$0$345,499$23,668
Rosalia MessinaExecutive Vice President until 8/24
Key employee
50$293,647$0$37,236
Shari MikosCorporate Secretary
Officer
2$0$284,769$25,026
Gregory BenoAsst Corporate Treasurer
Officer
2$0$250,348$17,958
Dana SimsVice President for Academic Affairs
Highest-paid employee
50$228,815$0$26,122
William BormanProfessor
Highest-paid employee
40$211,123$0$30,918
W Glenn Ford SrFormer VP Finance & Admin/CFO
Former
50$229,167$0$0
Donnell BellAsst. Corp. Secretary until 5/24
Officer
2$0$190,529$25,201
Lisa LopezChief Business Officer
Highest-paid employee
50$160,881$0$26,643
Martha KaeserDean, College of Chiro.
Highest-paid employee
40$140,746$0$12,812
Sara HusonAVP Admissions until 3/24
Highest-paid employee
40$107,609$0$12,690
Sara SoteloAsst Corporate Secretary
Officer
2$0$87,786$18,923
Jennifer ForbesChair until 4/24
Trustee or director, Officer
2$0$0$0
Marlene MooreChair
Trustee or director, Officer
2$0$0$0
Elli MortonVice Chair
Trustee or director, Officer
2$0$0$0
John GreaneyTrustee
Trustee or director
2$0$0$0
Sandra MooneyTrustee
Trustee or director
2$0$0$0
Montserrat AndreysTrustee
Trustee or director
2$0$0$0
Andrea CookTrustee
Trustee or director
2$0$0$0
Horace ElliottTrustee
Trustee or director
2$0$0$0
Christine GirardTrustee
Trustee or director
2$0$0$0
Mariann HylandTrustee until 5/24
Trustee or director
2$0$0$0
Robert JonesTrustee
Trustee or director
2$0$0$0
Joyce McClureTrustee
Trustee or director
2$0$0$0
Micheal PettetTrustee
Trustee or director
2$0$0$0
Patricia PotterTrustee
Trustee or director
2$0$0$0
Ron RogersTrustee
Trustee or director
2$0$0$0
990 for the year ended May 31, 2023: 32 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
Michael HorowitzCorporate President (as of 02/23)
Trustee or director, Officer
2$0$1,362,150$121,517
Joseph BrimhallPresident/CEO (until 02/23)
Officer
50$498,810$0$73,866
William MoreauChief Medical Officer
Key employee
50$342,468$0$53,517
W Glenn FordSR VP Finance & Admin/CFO
Officer
50$326,048$0$58,945
Deborah SolmorCorp. Sec. (as of 2/23 until 4/23)
Officer
2$0$349,181$23,666
Rosalia MessinaExecutive Vice President
Key employee
50$257,780$0$26,870
Shari MikosCorporate Secretary (as of 5/23)
Officer
2$0$262,659$19,519
Gregory BenoAsst Corp Treasurer (as of 02/23)
Officer
2$0$253,832$15,295
Dana SimsVice President for Academic Affairs
Key employee
50$228,629$0$18,318
Jennifer GantzCorporate Treasurer (as of 02/23)
Officer
2$0$228,677$16,922
Donnell BellAsst Corp Secretary (as of 05/23)
Officer
2$0$176,403$16,140
Lisa LopezChief Business Officer
Highest-paid employee
50$146,024$0$25,163
John ShawChief Info Officer (until 5/23)
Highest-paid employee
40$141,940$0$25,712
Gary SchultzProfessor
Highest-paid employee
40$142,611$0$17,266
Alisa BatesVice Provost
Highest-paid employee
50$136,128$0$18,455
William BormanProfessor
Highest-paid employee
40$137,042$0$16,777
Sara SoteloAsst Corp Secretary (as of 05/23)
Officer
2$0$82,920$17,966
Jennifer ForbesChair
Trustee or director, Officer
2$0$0$0
Marlene MooreVice-Chair
Trustee or director, Officer
2$0$0$0
John GreaneySecretary
Trustee or director, Officer
2$0$0$0
Sandra MooneyTreasurer
Trustee or director, Officer
2$0$0$0
Montserrat AndreysTrustee
Trustee or director
2$0$0$0
Andrea CookTrustee
Trustee or director
2$0$0$0
Horace ElliottTrustee
Trustee or director
2$0$0$0
Christine GerardTrustee
Trustee or director
2$0$0$0
Mariann HylandTrustee
Trustee or director
2$0$0$0
Robert JonesTrustee
Trustee or director
2$0$0$0
Joyce McClureTrustee
Trustee or director
2$0$0$0
Elli MortonTrustee
Trustee or director
2$0$0$0
Micheal PettetTrustee
Trustee or director
2$0$0$0
Patricia PotterTrustee
Trustee or director
2$0$0$0
Ron RogersTrustee
Trustee or director
2$0$0$0

Address and contacts

Address (IRS master file)
400 S JEFFERSON ST SUITE 2500, CHICAGO, IL 60607-3822
Principal officer (990 for 2024)
Michael Horowitz, 203 N LaSalle Ste 1900, Chicago, IL 60601
Signed the 990
Jennifer Gantz, Corporate Treasurer
Phone
(503) 256-3180
Return prepared by
RSM US LLP

Mission

The mission of the University of Western States is to advance the science and art of integrated health care through excellence in education and patient care.

990 for the year ended May 31, 2025

Program accomplishments

  • See Schedule OUniversity of Western States (UWS) is a private nonprofit, fully accredited professional university located in Portland, Oregon. The mission of UWS is to advance the science and art of integrated health care through excellence in education and patient care. This is accomplished through offering a variety of health and wellness educational programs incorporating a whole-person philosophy of health care. UWS provides integrated, evidence-informed curricula, grounded in dedication to research and practices. The commitments span all academic programs and degrees including a professional Doctor of Chiropractic and Doctor of Clinical Nutrition degrees, a Bachelor of Science in Human Biology, a Master of Science in Sports Medicine, a Master of Science in Human Nutrition and Functional Medicine, a Master of Science in Clinical Mental Health Counseling, a Master of Science and Doctor of Education in Sport Performance and a Doctor of Education in Sport and Performance Psychology with Clinical Mental Health Counseling specialization. UWS also provides continuing education programs and operates clinics where students develop their diagnostic and clinical skills.
    Expenses $22,654,242 · grants $1,853,117 · revenue $27,489,246

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
93-0309970
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1950
Accounting year ends
May
Files
Form 990 or 990-EZ
Assets (IRS master file)
$83,191,934
Income (IRS master file)
$29,231,914

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$29,118,608$30,252,318$83,191,934XML
990May 2024$30,860,420$33,345,065$87,757,338XML
990May 2023$28,143,096$28,255,876$92,296,909XML
990June 2022$32,376,677$28,340,842$51,352,930IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-0309970).

Questions about UNIVERSITY OF WESTERN STATES

What is the EIN of UNIVERSITY OF WESTERN STATES?
The employer identification number (EIN) of UNIVERSITY OF WESTERN STATES is 93-0309970.
Is UNIVERSITY OF WESTERN STATES tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1950.
Are donations to UNIVERSITY OF WESTERN STATES tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does UNIVERSITY OF WESTERN STATES file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of UNIVERSITY OF WESTERN STATES due?
The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did UNIVERSITY OF WESTERN STATES last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended May 2025.
Who is the principal officer of UNIVERSITY OF WESTERN STATES?
The 990 for the year ended May 31, 2025 names Michael Horowitz.
Who are the officers and directors of UNIVERSITY OF WESTERN STATES?
The 990 for the year ended May 31, 2025 lists 31 people; 9 received compensation from the organization.
How much revenue does UNIVERSITY OF WESTERN STATES have?
On its 990 for the year ended May 31, 2025 it reported revenue of $29,118,608, expenses of $30,252,318 and total assets of $83,191,934 at year end.

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