Apollo Group, Inc., through its subsidiaries, provides various educational programs and services at high school, college, and graduate levels. Its subsidiaries include University of Phoenix, Inc. (UPX), Institute for Professional Development, Inc. (IPD), The College for Financial Planning Institutes Corporation (CFP), Western International University, Inc. (WIU), and Insight Schools, Inc. (Insight). UPX offers associate’s, bachelor’s, master’s, and doctoral degree programs in business, criminal justice, general studies, health administration, and information technology at 79 local campuses and 117 learning centers in 38 states and in the District of Columbia, Puerto Rico, Canada, Mexico, and the Netherlands. It also offers its educational programs worldwide through its online educational delivery system. IPD provides program development and management consulting services, including degree program design, curriculum development, market research, student recruitment, accounting, and administrative services to regionally accredited private colleges and universities at 21 campuses and 36 learning centers in 23 states. CFP provides financial planning education programs; graduate degree programs in financial planning, financial analysis, and finance; and certification programs in retirement, asset management, and other financial planning areas through its campus in Colorado. WIU offers undergraduate and graduate degree programs at local campuses in Arizona and through various joint educational agreements, in China and India. Insight operates an online high school and engages in the business of servicing cyber high schools and other online education. As of August 31, 2007, the company offered its educational programs and services at 102 campuses and 157 learning centers in 40 states and the District of Columbia; Puerto Rico; Alberta and British Columbia; Canada; Mexico; and the Netherlands. The company was founded in 1973 and is headquartered in Phoenix, Arizona.