Campbell University Inc
Organization summary
Type of Nonprofit
Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.
Category: Educational Institutions and Related Activities / University or Technological Institute (NTEE)
Donations to this organization are tax deductible.
Details
According to its May 2023 tax filing, this nonprofit:
Summary charts: organization finances over time
Revenue $229M (2023)
Expenses $229M (2023)
Total Assets $635M (2023)
Total Liabilities $157M (2023)
Tax Filings and Audits by Year
Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.
Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.
Fiscal Year Ending May
2024
No Extracted Financial Data
Form 990 documents are not available for this tax period, but audit documents are available for download.
Document Links
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2023
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $16,663,329 |
7.3%
|
| Program Services | $206,275,814 |
90.0%
|
| Investment Income | $4,505,404 |
2.0%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | -$2,624 | |
| Net Fundraising | $0 | |
| Sales of Assets | -$896,087 | |
| Net Inventory Sales | $87,815 |
0.0%
|
| Other Revenue | $2,604,261 |
1.1%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $2,342,375 |
1.0%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $69,445,070 |
30.4%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $635,404,581 | |
| Total Liabilities | $157,216,649 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| J Bradley Creed (President) | $451,874 | $0 | $27,709 |
| Brian Kessler (Dean, Cusom) | $439,627 | $0 | $11,225 |
| J Rich Leonard (Dean, School Of Law) | $311,274 | $0 | $23,019 |
Document Links
990
Filed on April 12, 2024Primary tax return for a nonprofit’s activities, finances, and governance
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2022
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $20,201,207 |
7.8%
|
| Program Services | $209,536,461 |
80.8%
|
| Investment Income | $7,161,807 |
2.8%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $17,416 |
0.0%
|
| Net Fundraising | $0 | |
| Sales of Assets | $18,210,466 |
7.0%
|
| Net Inventory Sales | $8,990 |
0.0%
|
| Other Revenue | $4,148,996 |
1.6%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $2,311,984 |
1.0%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $67,718,685 |
29.3%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $650,078,126 | |
| Total Liabilities | $170,369,884 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| J Bradley Creed (President) | $443,214 | $0 | $19,320 |
| James Powers (Assoc. Dean Clinical Integ.) | $319,697 | $0 | $15,641 |
| J Rich Leonard (Dean, School Of Law) | $307,774 | $0 | $16,826 |
Document Links
990
Filed on April 14, 2023Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2021
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $27,410,206 |
10.4%
|
| Program Services | $215,269,960 |
81.6%
|
| Investment Income | $4,033,535 |
1.5%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $41,305 |
0.0%
|
| Net Fundraising | $0 | |
| Sales of Assets | $14,543,347 |
5.5%
|
| Net Inventory Sales | $68,873 |
0.0%
|
| Other Revenue | $2,410,060 |
0.9%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $1,527,835 |
0.7%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $69,082,975 |
29.9%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $678,742,436 | |
| Total Liabilities | $180,698,344 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| J Bradley Creed (President) | $444,659 | $0 | $31,263 |
| James Powers (Assoc. Dean Clinical Integ.) | $355,308 | $0 | $27,672 |
| J Rich Leonard (Dean, School Of Law) | $305,461 | $0 | $30,170 |
Document Links
990
Filed on April 8, 2022Primary tax return for a nonprofit’s activities, finances, and governance
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2020
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $42,106,668 |
16.1%
|
| Program Services | $208,995,860 |
79.9%
|
| Investment Income | $4,487,293 |
1.7%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $85,313 |
0.0%
|
| Net Fundraising | $4,662 |
0.0%
|
| Sales of Assets | $1,291,872 |
0.5%
|
| Net Inventory Sales | $25,269 |
0.0%
|
| Other Revenue | $4,464,380 |
1.7%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $1,521,295 |
0.6%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $72,468,994 |
30.0%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $612,904,970 | |
| Total Liabilities | $191,336,071 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| John Kauffman (Faculty, Cusom) | $589,653 | $0 | $30,649 |
| J Bradley Creed (President) | $442,290 | $0 | $30,587 |
| Kevin C Mcgeehan (Coach, Men's Basketball) | $363,299 | $0 | $28,016 |
Document Links
990
Filed on April 12, 2021Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2019
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $25,171,619 |
10.1%
|
| Program Services | $209,383,141 |
83.7%
|
| Investment Income | $4,853,435 |
1.9%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $136,951 |
0.1%
|
| Net Fundraising | -$11,051 | |
| Sales of Assets | $7,001,402 |
2.8%
|
| Net Inventory Sales | $20,991 |
0.0%
|
| Other Revenue | $3,479,004 |
1.4%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $983,453 |
0.4%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $74,347,308 |
30.7%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $568,606,539 | |
| Total Liabilities | $168,461,223 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| J Bradley Creed (President) | $441,902 | $0 | $28,850 |
| John Kauffman (Dean, College Of Osteopathic) | $403,104 | $0 | $29,060 |
| J Rich Leonard (Dean, School Of Law) | $301,801 | $0 | $28,660 |
Document Links
990
Filed on April 10, 2020Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2018
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $18,461,371 |
7.6%
|
| Program Services | $208,763,460 |
86.4%
|
| Investment Income | $5,394,215 |
2.2%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $157,013 |
0.1%
|
| Net Fundraising | $28,884 |
0.0%
|
| Sales of Assets | $6,439,435 |
2.7%
|
| Net Inventory Sales | $49,827 |
0.0%
|
| Other Revenue | $2,245,974 |
0.9%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $669,313 |
0.3%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $72,014,226 |
29.7%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $546,244,906 | |
| Total Liabilities | $141,741,520 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| J Bradley Creed (President) | $442,653 | $0 | $27,420 |
| John Kauffman (Dean, Colg Of Osteopathic Med) | $398,441 | $0 | $25,220 |
| J Rich Leonard (Dean, School Of Law) | $290,683 | $0 | $27,020 |
Document Links
990
Filed on April 12, 2019Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2017
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $18,103,232 |
7.4%
|
| Program Services | $204,492,125 |
84.1%
|
| Investment Income | $3,989,009 |
1.6%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $211,417 |
0.1%
|
| Net Fundraising | $0 | |
| Sales of Assets | $13,598,370 |
5.6%
|
| Net Inventory Sales | $24,540 |
0.0%
|
| Other Revenue | $2,755,663 |
1.1%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $668,795 |
0.3%
|
| Professional Fundraising Fees | $7,500 |
0.0%
|
| Other Salaries and Wages | $65,086,883 |
28.1%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $541,348,663 | |
| Total Liabilities | $143,547,921 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| J Bradley Creed (President) | $448,832 | $0 | $26,880 |
| John Kauffman (Dean, Clg Of Osteopathic Med) | $390,616 | $0 | $21,200 |
| Jerry Wallace (Chancellor (Former President)) | $363,197 | $0 | $22,560 |
Document Links
990
Filed on April 16, 2018Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2016
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $21,009,963 |
9.8%
|
| Program Services | $190,808,225 |
88.9%
|
| Investment Income | $4,647,636 |
2.2%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $216,806 |
0.1%
|
| Net Fundraising | $163 |
0.0%
|
| Sales of Assets | -$4,704,980 | |
| Net Inventory Sales | $56,406 |
0.0%
|
| Other Revenue | $2,632,057 |
1.2%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $863,005 |
0.4%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $60,431,571 |
28.8%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $521,213,630 | |
| Total Liabilities | $140,099,179 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Jerry Wallace (President (Until 6/30/15)) | $420,036 | $0 | $26,480 |
| John Kauffman (Dean,Clg. Of Osteopathic Med) | $368,505 | $0 | $21,200 |
| J Rich Leonard (Dean, School Of Law) | $268,084 | $0 | $26,480 |
Document Links
990
Filed on April 12, 2017Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Audit
Audit for an entity that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending May
2015
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $20,882,994 |
9.9%
|
| Program Services | $167,543,551 |
79.1%
|
| Investment Income | $2,426,086 |
1.1%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $187,614 |
0.1%
|
| Net Fundraising | $0 | |
| Sales of Assets | $19,496,560 |
9.2%
|
| Net Inventory Sales | $19,511 |
0.0%
|
| Other Revenue | $1,342,642 |
0.6%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $562,012 |
0.3%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $56,616,998 |
30.6%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $482,204,433 | |
| Total Liabilities | $99,381,834 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Jerry Wallace (President) | $363,529 | $0 | $27,330 |
| John Kauffman (Dean, College Of Osteopathic) | $354,332 | $0 | $21,200 |
| J Rich Leonard (Dean, School Of Law) | $265,675 | $0 | $26,430 |
Document Links
990
Filed on April 15, 2016Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending May
2014
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $24,917,630 |
13.2%
|
| Program Services | $151,745,922 |
80.1%
|
| Investment Income | $2,148,030 |
1.1%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $234,077 |
0.1%
|
| Net Fundraising | $0 | |
| Sales of Assets | $9,341,156 |
4.9%
|
| Net Inventory Sales | $7,243 |
0.0%
|
| Other Revenue | $978,223 |
0.5%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $568,644 |
0.3%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $52,324,391 |
29.1%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $460,435,238 | |
| Total Liabilities | $94,655,351 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Jerry Wallace (President) | $363,555 | $0 | $60,598 |
| John Kauffman (Dean, College Of Osteopathic M) | $340,704 | $0 | $27,169 |
| Ronald Maddox (Vp, Health Programs) | $261,845 | $0 | $26,720 |
Document Links
990
Filed on April 4, 2015Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending May
2013
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $28,333,669 |
15.8%
|
| Program Services | $140,263,155 |
78.1%
|
| Investment Income | $3,216,447 |
1.8%
|
| Bond Proceeds | $0 | |
| Royalties | $0 | |
| Rental Property Income | $212,199 |
0.1%
|
| Net Fundraising | $0 | |
| Sales of Assets | $5,788,333 |
3.2%
|
| Net Inventory Sales | $27,652 |
0.0%
|
| Other Revenue | $1,865,000 |
1.0%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $572,462 |
0.4%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $47,248,337 |
29.3%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $447,010,489 | |
| Total Liabilities | $96,629,941 |
Document Links
990
Filed on May 1, 2014Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending May
2012
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $33,823,787 |
19.0%
|
| Program Services | $136,301,483 |
76.5%
|
| Investment Income | $3,853,260 |
2.2%
|
| Bond Proceeds | $185,675 |
0.1%
|
| Royalties | $0 | |
| Rental Property Income | $174,044 |
0.1%
|
| Net Fundraising | $0 | |
| Sales of Assets | $1,346,850 |
0.8%
|
| Net Inventory Sales | $18,757 |
0.0%
|
| Other Revenue | $2,505,045 |
1.4%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $557,305 |
0.4%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $42,322,958 |
26.8%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $417,239,376 | |
| Total Liabilities | $99,694,038 |
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending May
2011
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $28,684,482 |
17.0%
|
| Program Services | $123,339,404 |
73.2%
|
| Investment Income | $3,740,667 |
2.2%
|
| Bond Proceeds | $9,413 |
0.0%
|
| Royalties | $0 | |
| Rental Property Income | $148,669 |
0.1%
|
| Net Fundraising | $0 | |
| Sales of Assets | $9,991,522 |
5.9%
|
| Net Inventory Sales | -$27,790 | |
| Other Revenue | $2,540,894 |
1.5%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $487,244 |
0.3%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $39,434,753 |
27.8%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $412,590,173 | |
| Total Liabilities | $99,739,777 |
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending May
2010
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending May
2009
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending May
2008
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending May
2007
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending May
2006
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending May
2005
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending May
2004
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending May
2003
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending May
2002
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
About This Data
Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.
The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.
In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.
We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.