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Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
SchKMediumBullet Attach to Form 990.
SchKMediumBulletGo to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2017
Open to Public
Inspection
Name of the organization
SOUTHERN NEW HAMPSHIRE UNIVERSITY
 
Employer identification number
02-0274509
Part Ⅰ
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer		 (i) Pool
financing
Yes No Yes No Yes No
A NHHEFA SERIES 2012
  		02-0279866 644614T25 06-07-2012 65,204,319 SEE PART VI   X   X   X
B NHHEFA SERIES 2014
  		02-0279866 000000000 08-27-2014 47,279,000 SEE PART VI   X   X   X
C NHHEFA SERIES 2016
  		02-0279866 6446145U9 06-08-2016 35,429,241 CONSTRUCTION   X   X   X
D NHHEFA SERIES 2017
  		02-0279866 64461XBD6 06-07-2017 55,568,307 CONSTRUCTION   X   X   X
Part Ⅱ
Proceeds
A B C D
1 Amount of bonds retired .................. 3,190,000 3,931,000 755,000 440,000
2 Amount of bonds legally defeased .............. 0 0 0 0
3 Total proceeds of issue .................. 65,211,538 47,288,054 35,429,241 55,568,307
4 Gross proceeds in reserve funds ............. 5,749,603 0 0 0
5 Capitalized interest from proceeds ............. 2,938,863 0 0 0
6 Proceeds in refunding escrows ............... 0 0 0 0
7 Issuance costs from proceeds ............... 694,869 341,912 399,774 192,416
8 Credit enhancement from proceeds ............. 0 0 0 0
9 Working capital expenditures from proceeds ............. 0 0 0 0
10 Capital expenditures from proceeds ............. 51,006,605 14,888,573 34,485,673 30,057,610
11 Other spent proceeds ............. 5,300,933 32,057,569 0 0
12 Other unspent proceeds ............. 0 0 674,063 25,318,281
13 Year of substantial completion ............. 2017 2018
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? ....                
15 Were the bonds issued as part of an advance refunding issue? .....                
16 Has the final allocation of proceeds been made? .......... X   X     X   X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X   X   X  
Part Ⅲ
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............   X   X   X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............   X   X   X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2017

Schedule K (Form 990) 2017
Page 2
Part Ⅲ
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............   X   X   X   X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? .............   X   X   X   X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?                
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....SchKMediumBullet 0 % 0 % 0 % 0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... SchKMediumBullet        
6 Total of lines 4 and 5 .............        
7 Does the bond issue meet the private security or payment test? ...   X   X   X   X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............   X   X   X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............   X   X   X   X
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? ........ 		X   X   X   X  
Part Ⅳ
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...   X   X   X   X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......   X X   X   X  
b Exception to rebate? ........   X   X   X   X
c No rebate due? ......... X     X   X   X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? .....   X X     X   X
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X   X   X
b Name of provider .......... 0
  		0
  		0
  		0
 
c Term of hedge .........        
d Was the hedge superintegrated? ......                
e Was the hedge terminated? ........                
Schedule K (Form 990) 2017

Schedule K (Form 990) 2017
Page 3
Part Ⅳ
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X   X   X   X
b Name of provider .......... 0
  		0
  		0
  		0
 
c Term of GIC .........        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........                
6 Were any gross proceeds invested beyond an available temporary period? X     X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   X   X   X  
Part Ⅴ
Procedures To Undertake Corrective Action
--------------------------------------------------------------------------------------------------------------- A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part Ⅵ
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
SCHEDULE K, PART I, COLUMN (C), BOND B: NHHEFA SERIES 2014 - BOND B IS PRIVATE PLACEMENT BOND AND IS NOT REQUIRED TO HAVE A CUSIP NUMBER.
SCHEDULE K, PART I, COLUMN (F): (A) NHHEFA SERIES 2012 - ADVANCE REFUNDING OF BONDS SERIES 2003 AND CONSTRUCTION PROJECTS. (B) NHHEFA SERIES 2012 - ADVANCE REFUNDING OF BOND SERIES 2005, 2006, AND CURRENT REFUNDING OF BOND SERIES 2008 AND CONSTRUCTION PROJECTS.
SCHEDULE K, PART II, LINE 3: (A) NHHEFA SERIES 2012 - THE ISSUE PRICE AND TOTAL PROCEEDS DIFFER BY INVESTMENT INCOME OF $486,554. (B) NHHEFA SERIES 2014 - THE ISSUE PRICE AND TOTAL PROCEEDS DIFFER BY INVESTMENT INCOME OF $134,421. (C) NHHEFA SERIES 2016 - THE ISSUE PRICE AND TOTAL PROCEEDS DIFFER BY INVESTMENT INCOME OF $130,269. (D) NHHEFA SERIES 2017 - THE ISSUE PRICE AND TOTAL PROCEEDS DIFFER BY INVESTMENT INCOME OF $489,654.
SCHEDULE K, PART IV, COLUMN (A), LINE 2C: THE REBATE COMPUTATION WAS PERFORMED ON JUNE 7, 2018.
Schedule K (Form 990) 2017

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