WGU CORPORATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- WGU CORPORATION (EIN 84-1383926)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-14
- IRS object ID
- 202641349349312809
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-14T17:58:04+00:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 135381590 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 299 S MAIN ST FL 10 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 841112578 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841383926 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WGU CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WGUC | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 SOUTH 700 EAST 700 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT PULSIPHER | PersonNm |
| Person Title | TRUSTEE/PRESIDENT | PersonTitleTxt |
| Signature | 2026-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW FRERKER | PreparerPersonNm |
| PTIN | P01677675 | PTIN |
| Phone | 8012691818 | PhoneNum |
| Preparation | 2026-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT PULSIPHER | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 SOUTH 700 EAST 700 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $657,384,387 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WGU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | UT | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT WGU INSTITUTIONS OF HIGHER LEARNING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 1461 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $503,776 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,790,949 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $235,123,802 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $299,389,323 | CYProgramServiceRevenueAmt |
| PY Investment Income | $28,712,572 | PYInvestmentIncomeAmt |
| CY Investment Income | $41,567,573 | CYInvestmentIncomeAmt |
| PY Other Revenue | $366,325 | PYOtherRevenueAmt |
| CY Other Revenue | $698,848 | CYOtherRevenueAmt |
| PY Total Revenue | $264,706,475 | PYTotalRevenueAmt |
| CY Total Revenue | $345,446,693 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,259,354 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $160,394,121 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $204,429,899 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,785,744 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $112,409,671 | PYOtherExpensesAmt |
| CY Other Expenses | $155,229,016 | CYOtherExpensesAmt |
| PY Total Expenses | $272,803,792 | PYTotalExpensesAmt |
| CY Total Expenses | $360,918,269 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$8,097,317 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$15,471,576 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $945,870,128 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,169,597,295 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $595,995,597 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $781,181,164 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $349,874,531 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $388,416,131 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION'S MISSION IS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF WESTERN GOVERNORS UNIVERSITY, A 501(C) (3) ORGANIZATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $288,793,611 | ExpenseAmt |
| Grant | $1,259,354 | GrantAmt |
| Revenue | $299,389,323 | RevenueAmt |
| Desc | THE ORGANIZATION IS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION WHOSE PURPOSE IS TO OPERATE TO THE EXCLUSIVE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF WESTERN GOVERNORS UNIVERSITY. THE ORGANIZATION PROVIDES DIRECTION OVER THE POLICIES, PROGRAMS, AND ACTIVITIES OF THE SUPPORTED ORGANIZATION IN ADDITION TO FINANCIAL SUPPORT. THE ORGANIZATION ALSO PROVIDES ADMINISTRATIVE SERVICES (ACCOUNTING, HR, LEGAL, FINANCE, MANAGEMENT, PROCUREMENT, ETC.) TO THE SUPPORTED ORGANIZATION. | Desc |
| Total Program Service Expenses | $288,793,611 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 201 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1461 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | MX | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (true) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NADEEM SYED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3854255130 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 SOUTH 700 EAST STE 700 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| JOE FULLER | |||||||||
| CHAIR | 1.0 | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LENNY MENDONCA | |||||||||
| VICE-CHAIR | 1.0 | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SCOTT PULSIPHER | |||||||||
| TRUSTEE/PRESIDENT | 40.0 | 2.0 | Yes (X) | Yes (X) | $2,064,774 | $0 | $66,310 | ||
| APRIL CHOU | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| COLE CLARK | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DAVID SIMMONS | |||||||||
| TRUSTEE (EMERITUS AS OF 11/2024) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DR HAROLD LEE MARTIN SR | |||||||||
| TRUSTEE (AS OF 4/2025) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DR RUTH WATKINS | |||||||||
| TRUSTEE (AS OF 11/2024) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DWANA FRANKLIN-DAVIS | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| ELOY ORTIZ OAKLEY | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| JESSIE WOOLEY-WILSON | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| JOHN W BLUFORD III | |||||||||
| TRUSTEE (THRU 11/2024) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| KERRY HEALY | |||||||||
| TRUSTEE (THRU 01/2025) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| TALIA MILGROM-ELCOTT | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| COURTNEY HILLS MCBETH | |||||||||
| CHIEF ACADEMIC OFFICER & PROVOST | 40.0 | 2.0 | Yes (X) | $640,469 | $0 | $52,270 | |||
| DAVID GROW | |||||||||
| CHIEF OPERATING OFFICER | 40.0 | 2.0 | Yes (X) | $954,642 | $0 | $75,029 | |||
| NADEEM SYED | |||||||||
| CHIEF FINANCIAL OFFICER | 40.0 | 2.0 | Yes (X) | $796,190 | $0 | $54,660 | |||
| ROBERT HUNT | |||||||||
| SR VP, GENERAL COUNSEL, SECRETARY | 40.0 | 2.0 | Yes (X) | $463,777 | $0 | $90,310 | |||
| BONNIE PATTEE | |||||||||
| SR VP, PEOPLE & TALENT | 40.0 | 0 | $583,953 | $0 | $58,100 | Yes (X) | |||
| CHRIS LEE | |||||||||
| PRESIDENT, WGU ACADEMY | 40.0 | 0 | $491,995 | $0 | $66,260 | Yes (X) | |||
| DAVID MORALES | |||||||||
| SR VP, TECHNOLOGY & CIO | 40.0 | 0 | $679,554 | $0 | $37,183 | Yes (X) | |||
| HANK HUMPHREYS | |||||||||
| VP, PRODUCT & TECHNOLOGY | 40.0 | 0 | $415,720 | $0 | $62,760 | Yes (X) | |||
| JASON LEVIN | |||||||||
| EXECUTIVE DIRECTOR, LABS | 40.0 | 0 | $512,095 | $0 | $58,960 | Yes (X) | |||
| JOHN MORTON | |||||||||
| VP, INFRASTRUCTURE | 40.0 | 0 | $395,192 | $0 | $40,197 | Yes (X) | |||
| PATRICIA MOORE | |||||||||
| VP, ENGINEERING | 40.0 | 0 | $457,943 | $0 | $42,983 | Yes (X) | |||
| PAUL DROUBAY | |||||||||
| VP, GLOBAL PEOPLE STRATEGY & TECHNOLOGY | 40.0 | 0 | $402,079 | $0 | $59,810 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $8,858,383 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $764,832 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 698 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| GENESYS CLOUD SERVICES INC | ||||||
| 1302 EL CAMINO REAL SUITE 300 | MENLO PARK | CA | 94025 | TECHNOLOGY | $7,772,423 | |
| SALESFORCECOM INC | ||||||
| 415 MISSION STREET 3RD FLOOR | SAN FRANCISCO | CA | 94105 | SOFTWARE | $6,529,066 | |
| AMAZON WEB SERVICES INC | ||||||
| PO BOX 84023 | SEATLLE | WA | 98124 | TECHNOLOGY | $3,956,307 | |
| CVE TECHNOLOGIES GROUP INC | ||||||
| 1414 SOUTH GUSTIN ROAD | SALT LAKE CITY | UT | 84104 | TECHNOLOGY | $3,198,462 | |
| Insight Global LLC | ||||||
| 1224 Hammond Drive | Atlanta | GA | 30346 | Technology | $3,138,783 | Suite 1500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 168 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,790,949 | AllOtherContributionsAmt |
| Total Contributions | $3,790,949 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| SHARED SERVICE FEES | 611430 | $288,542,551 | $288,542,551 | $0 | $0 |
| TUITION AND FEES | 611430 | $8,732,069 | $8,732,069 | $0 | $0 |
| OTHER SERVICES | 611430 | $2,114,703 | $2,114,703 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $299,389,323 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,937,391 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $21,937,391 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $331,567,876 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $311,937,694 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,630,182 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,630,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,630,182 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900001 | BusinessCd |
| Total Revenue Column | $698,848 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $698,848 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $698,848 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $345,446,693 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $299,389,323 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $42,266,421 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,505 | TotalAmt |
| Program Services | $136,505 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,122,849 | TotalAmt |
| Program Services | $1,122,849 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,275,026 | TotalAmt |
| Program Services | $7,219,878 | ProgramServicesAmt |
| Management And General | $2,055,148 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,892,303 | TotalAmt |
| Program Services | $124,432,775 | ProgramServicesAmt |
| Management And General | $29,321,643 | ManagementAndGeneralAmt |
| Fundraising | $2,137,885 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,614,091 | TotalAmt |
| Program Services | $6,870,598 | ProgramServicesAmt |
| Management And General | $1,633,773 | ManagementAndGeneralAmt |
| Fundraising | $109,720 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,875,537 | TotalAmt |
| Program Services | $14,292,347 | ProgramServicesAmt |
| Management And General | $3,335,621 | ManagementAndGeneralAmt |
| Fundraising | $247,569 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,772,942 | TotalAmt |
| Program Services | $10,206,064 | ProgramServicesAmt |
| Management And General | $2,406,406 | ManagementAndGeneralAmt |
| Fundraising | $160,472 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,383,355 | TotalAmt |
| Program Services | $1,117,669 | ProgramServicesAmt |
| Management And General | $265,686 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $675,757 | TotalAmt |
| Program Services | $545,972 | ProgramServicesAmt |
| Management And General | $129,785 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $358,482 | TotalAmt |
| Program Services | $289,632 | ProgramServicesAmt |
| Management And General | $68,850 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,309,355 | TotalAmt |
| Program Services | $2,673,763 | ProgramServicesAmt |
| Management And General | $635,592 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,016,089 | TotalAmt |
| Program Services | $26,557,362 | ProgramServicesAmt |
| Management And General | $6,313,067 | ManagementAndGeneralAmt |
| Fundraising | $145,660 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,990,622 | TotalAmt |
| Program Services | $6,243,196 | ProgramServicesAmt |
| Management And General | $1,484,097 | ManagementAndGeneralAmt |
| Fundraising | $263,329 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,316,826 | TotalAmt |
| Program Services | $14,747,116 | ProgramServicesAmt |
| Management And General | $3,505,601 | ManagementAndGeneralAmt |
| Fundraising | $64,109 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,184,891 | TotalAmt |
| Program Services | $33,101,724 | ProgramServicesAmt |
| Management And General | $7,868,755 | ManagementAndGeneralAmt |
| Fundraising | $214,412 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,921,949 | TotalAmt |
| Program Services | $4,774,693 | ProgramServicesAmt |
| Management And General | $1,135,013 | ManagementAndGeneralAmt |
| Fundraising | $12,243 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,245,133 | TotalAmt |
| Program Services | $10,421,938 | ProgramServicesAmt |
| Management And General | $2,477,444 | ManagementAndGeneralAmt |
| Fundraising | $345,751 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,748,747 | TotalAmt |
| Program Services | $3,778,088 | ProgramServicesAmt |
| Management And General | $898,106 | ManagementAndGeneralAmt |
| Fundraising | $72,553 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,222,300 | TotalAmt |
| Program Services | $17,945,736 | ProgramServicesAmt |
| Management And General | $4,265,959 | ManagementAndGeneralAmt |
| Fundraising | $10,605 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,395,701 | TotalAmt |
| Program Services | $1,126,545 | ProgramServicesAmt |
| Management And General | $267,796 | ManagementAndGeneralAmt |
| Fundraising | $1,360 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS EXPENSES | $858,574 | $677,630 | $180,868 | $76 |
| EXCISE, STATE, & LOCAL TAXES | $256,667 | $207,372 | $49,295 | $0 |
| FOREIGN CURRENCY TRX LOSSES | $210,399 | $169,990 | $40,409 | $0 |
| BAD DEBT EXPENSES | $134,169 | $134,169 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $360,918,269 | TotalAmt |
| Program Services | $288,793,611 | ProgramServicesAmt |
| Management And General | $68,338,914 | ManagementAndGeneralAmt |
| Fundraising | $3,785,744 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,322,689 | BOYAmt |
| EOY | $95,056,371 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,996 | BOYAmt |
| EOY | $116,051 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,332 | BOYAmt |
| EOY | $4,515,642 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,993,287 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,264,092 | BOYAmt |
| EOY | $26,418,464 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $69,088,024 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $36,795,492 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,810,739 | BOYAmt |
| EOY | $32,292,532 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $658,150,968 | BOYAmt |
| EOY | $681,252,534 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,909,970 | BOYAmt |
| EOY | $152,700,100 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,766,654 | BOYAmt |
| EOY | $51,452,942 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $68,938,982 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,112,688 | BOYAmt |
| EOY | $47,860,390 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $945,870,128 | BOYAmt |
| EOY | $1,169,597,295 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,537,239 | BOYAmt |
| EOY | $47,692,487 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $367,302 | BOYAmt |
| EOY | $3,569,643 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $556,091,056 | BOYAmt |
| EOY | $729,919,034 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $595,995,597 | BOYAmt |
| EOY | $781,181,164 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,262,169 | BOYAmt |
| EOY | $385,481,253 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,612,362 | BOYAmt |
| EOY | $2,934,878 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,874,531 | BOYAmt |
| EOY | $388,416,131 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $945,870,128 | BOYAmt |
| EOY | $1,169,597,295 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$15,471,576 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $52,377,750 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,635,426 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN GOVERNORS UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 474365018 | EIN |
| Organization Type | 2 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $136,505 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $136,505 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | Yes (true) | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (true) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (true) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (true) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Parent Supported Org | Yes (X) | ParentSupportedOrgInd |
| Appoint Elect Majority Officer | Yes (true) | AppointElectMajorityOfficerInd |
| Exercise Direction Policies | Yes (true) | ExerciseDirectionPoliciesInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part IV, Section A, Line 5a Added, Substituted, or Removed Sup. Org. | WGU ACADEMY (EIN: 85-2768979) CONVERTED TO A WHOLLY-OWNED LLC OF THE ORGANIZATION AS OF THE END OF FY24. IN FY25 WGU ACADEMY IS NOW A DISREGARDED ENTITY OF WGU CORPORATION FOR TAX PURPOSES. |
| Schedule A, Part IV, Section E, Line 3a Organization have the power to regularly appoint or elect a | THE ARTICLES OF INCORPORATION OF THE SUPPORTED ORGANIZATIONS CONTAIN PROVISIONS THAT THE ORGANIZATION HAS EXCLUSIVE POWER OVER THE ELECTION AND REMOVAL OF DIRECTOR(S) OF THOSE ORGANIZATIONS. |
| Schedule A, Part IV, Section E, Line 3b Substantial Direction Over Policies/Programs/Activities | THE SUPPORTED ORGANIZATIONS SHARE OFFICERS AND DIRECTORS WITH THE ORGANIZATION. THE ORGANIZATION ALSO PROVIDES ADMINISTRATIVE SERVICES (ACCOUNTING, HR, LEGAL, FINANCE, MANAGEMENT, PROCUREMENT, ETC.) TO THE SUPPORTED ORGANIZATIONS IN ADDITION TO PROVIDING DIRECTION OVER THE POLICIES AND PROGRAM OBJECTIVES FOR THOSE ORGANIZATIONS. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Form4720 Filed Section4955 Tax | Yes (true) | Form4720FiledSection4955TaxInd |
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $45,281 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $45,281 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $360,872,988 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $360,918,269 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
| Affiliated Group Total | $0 | AffiliatedGroupTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $149,401 | CurrentYearMinus3Amt |
| Current Year Minus2 | $86,755 | CurrentYearMinus2Amt |
| Current Year Minus1 | $263,341 | CurrentYearMinus1Amt |
| Current Year | $45,281 | CurrentYearAmt |
| Total | $544,778 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $0 | CurrentYearMinus2Amt |
| Current Year Minus1 | $0 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
| Total | $0 | TotalAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,320,366 | BeginningYearBalanceAmt |
| Contributions | $181,878 | ContributionsAmt |
| Investment Earnings Or Losses | $373,620 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $136,505 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,739,359 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,632,637 | BeginningYearBalanceAmt |
| Contributions | $546,634 | ContributionsAmt |
| Investment Earnings Or Losses | $334,976 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $115,019 | GrantsOrScholarshipsAmt |
| Other Expenditures | $78,862 | OtherExpendituresAmt |
| End Year Balance | $3,320,366 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $82,390 | BeginningYearBalanceAmt |
| Contributions | $2,458,767 | ContributionsAmt |
| Investment Earnings Or Losses | $140,823 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $49,343 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,632,637 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $587,660 | BeginningYearBalanceAmt |
| Contributions | -$419,093 | ContributionsAmt |
| Investment Earnings Or Losses | -$24,634 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $61,543 | GrantsOrScholarshipsAmt |
| End Year Balance | $82,390 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $412,660 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $205,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $30,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $587,660 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.24 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.44 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.32 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $957,328 | OtherCostOrOtherBasisAmt |
| Depreciation | $651,715 | DepreciationAmt |
| Book Value | $305,613 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,173,946 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,718,655 | DepreciationAmt |
| Book Value | $10,455,291 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,297,414 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,365,095 | DepreciationAmt |
| Book Value | $16,932,319 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,659,336 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,060,027 | DepreciationAmt |
| Book Value | $4,599,309 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,292,532 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Closely-held equity interests | ||
| Financial derivatives | ||
| GLAS FUNDS SPC | $64,345,874 | F |
| OTHER SECURITIES | $88,354,226 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $152,700,100 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Income Taxes | |
| PAYABLE TO WESTERN GOVERNORS UNIVERSITY | $679,638,735 |
| LEASE LIABILITY | $50,274,306 |
| PAYABLE TO MeasurEd, LLC | $5,993 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $729,919,034 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $0 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $0 | TotalRevenuePerForm990Amt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $0 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $0 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | THE ENDOWMENT FUNDS OF THE ORGANIZATION ARE USED TO FUND SCHOLARSHIPS FOR STUDENTS. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | THE FOLLOWING IS THE "INCOME TAXES" FOOTNOTE FROM THE CONSOLIDATED FINANCIAL STATEMENTS THAT INCLUDE THE ACCOUNTS AND BALANCES OF WGU CORPORATION, AMONG OTHER ENTITIES: WGU CORPORATION AND WESTERN GOVERNORS UNIVERSITY QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES, EXCEPT FOR TAXES ON INCOME FROM ACTIVITIES UNRELATED TO THEIR EXEMPT PURPOSES. THE CONSOLIDATED WHOLLY-OWNED LLC PARTNERSHIPS ARE TREATED AS DISREGARDED ENTITIES FOR INCOME TAX PURPOSES TO THE EXTENT THAT THEIR ACTIVITIES ARE RELATED TO AN EXEMPT PURPOSE OF THEIR TAX-EXEMPT PARENT. THE ORGANIZATION RECORDS ITS ALLOCATED INCOME OR LOSS FROM OTHER MAJORITY-OWNED LLCS, AND BASED ON THE NATURE OF THE OPERATIONS OF THOSE LLCS, DETERMINES IF ANY INCOME TAX WILL BE DUE. ACTIVITIES UNRELATED TO THE EXEMPT PURPOSE ARE SUBJECT TO INCOME TAX. THE CONSOLIDATED LP PARTNERSHIPS SEEK INVESTMENTS IN EARLY-STAGE, MISSION-ALIGNED COMPANIES. CERTAIN ACTIVITIES OF THE LP PARTNERSHIPS COULD BE SUBJECT TO TAXATION AND SUCH TAXES ARE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AS APPLICABLE. MANAGEMENT BELIEVES THE ORGANIZATION HAS TAKEN NO TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | North America (Canada & Mexico only) | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 152 | EmployeeCnt |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | IT SERVICES | SpecificServicesProvidedTxt |
| Region Total Expenditures | $13,369,976 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 152 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 152 | TotalEmployeeCnt |
| Subtotal Spent | $13,369,976 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $13,369,976 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN GOVERNORS UNIVERSITY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 SOUTH 700 EAST | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 474365018 | RecipientEIN |
| IRC Section | 501 (C) (3) | IRCSectionDesc |
| Cash Grant | $136,505 | CashGrantAmt |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 9327 | RecipientCnt |
| Cash Grant | $1,122,849 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION ASSIGNS MANAGERS OVER GRANT FUNDS, WHO TRACK GRANT FUNDS TO ENSURE THEY ARE USED APPROPRIATELY AND EXPENDED FOR THEIR INTENDED PURPOSE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | false | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SCOTT PULSIPHER | ||||||||||||||
| TRUSTEE/PRESIDENT | $847,019 | $0 | $675,000 | $0 | $542,755 | $0 | $30,500 | $0 | $35,810 | $0 | $2,131,084 | $0 | $0 | $0 |
| DAVID GROW | ||||||||||||||
| CHIEF OPERATING OFFICER | $549,884 | $0 | $219,750 | $0 | $185,008 | $0 | $30,500 | $0 | $44,529 | $0 | $1,029,671 | $0 | $0 | $0 |
| NADEEM SYED | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $514,209 | $0 | $197,125 | $0 | $84,856 | $0 | $23,000 | $0 | $31,660 | $0 | $850,850 | $0 | $0 | $0 |
| COURTNEY HILLS MCBETH | ||||||||||||||
| CHIEF ACADEMIC OFFICER & PROVOST | $451,294 | $0 | $189,175 | $0 | $0 | $0 | $18,730 | $0 | $33,540 | $0 | $692,739 | $0 | $0 | $0 |
| ROBERT HUNT | ||||||||||||||
| SR VP, GENERAL COUNSEL, SECRETARY | $365,767 | $0 | $69,800 | $0 | $28,210 | $0 | $30,500 | $0 | $59,810 | $0 | $554,087 | $0 | $0 | $0 |
| BONNIE PATTEE | ||||||||||||||
| SR VP, PEOPLE & TALENT | $441,681 | $0 | $87,000 | $0 | $55,272 | $0 | $30,500 | $0 | $27,600 | $0 | $642,053 | $0 | $0 | $0 |
| DAVID MORALES | ||||||||||||||
| SR VP, TECHNOLOGY & CIO | $485,529 | $0 | $112,800 | $0 | $81,225 | $0 | $4,923 | $0 | $32,260 | $0 | $716,737 | $0 | $0 | $0 |
| CHRIS LEE | ||||||||||||||
| PRESIDENT, WGU ACADEMY | $353,696 | $0 | $104,800 | $0 | $33,499 | $0 | $30,500 | $0 | $35,760 | $0 | $558,255 | $0 | $0 | $0 |
| JASON LEVIN | ||||||||||||||
| EXECUTIVE DIRECTOR, LABS | $378,107 | $0 | $80,000 | $0 | $53,988 | $0 | $23,000 | $0 | $35,960 | $0 | $571,055 | $0 | $0 | $0 |
| PATRICIA MOORE | ||||||||||||||
| VP, ENGINEERING | $398,943 | $0 | $59,000 | $0 | $0 | $0 | $30,500 | $0 | $12,483 | $0 | $500,926 | $0 | $0 | $0 |
| HANK HUMPHREYS | ||||||||||||||
| VP, PRODUCT & TECHNOLOGY | $356,720 | $0 | $59,000 | $0 | $0 | $0 | $30,500 | $0 | $32,260 | $0 | $478,480 | $0 | $0 | $0 |
| PAUL DROUBAY | ||||||||||||||
| VP, GLOBAL PEOPLE STRATEGY & TECHNOLOGY | $353,579 | $0 | $48,500 | $0 | $0 | $0 | $23,000 | $0 | $36,810 | $0 | $461,889 | $0 | $0 | $0 |
| JOHN MORTON | ||||||||||||||
| VP, INFRASTRUCTURE | $336,192 | $0 | $59,000 | $0 | $0 | $0 | $10,057 | $0 | $30,140 | $0 | $435,389 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a First-class or charter travel | THE ORGANIZATION PAID FOR ITS PRESIDENT TO FLY FIRST-CLASS ON CERTAIN FLIGHTS LONGER THAN 3 HOURS. THE COST OF THESE FLIGHTS IS NOT CONSIDERED TAXABLE TO THE EMPLOYEE, SINCE THE TRIPS ARE BUSINESS-RELATED. |
| Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses | THE ORGANIZATION'S WRITTEN POLICY IS THAT FIRST-CLASS FLIGHTS ARE NOT ALLOWED, EXCEPT WHEN THEY ARE FOR A JUSTIFIABLE REASON AND ARE PRE-APPROVED BY THE CFO OR PRESIDENT. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Davis Pulsipher | |||
| Officer's SON | $15,602 | Wages paid | false |
| Samantha Debenham | |||
| OFFICER'S DAUGHTER | $32,248 | Wages paid | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE FORM 990 IS REVIEWED BY THE ORGANIZATION OFFICERS AND DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY - THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS DOCUMENTED IN THE EMPLOYEE HANDBOOK. EACH NEW EMPLOYEE IS REQUIRED TO SIGN A DECLARATION THAT THEY HAVE READ AND UNDERSTAND THE UNIVERSITY'S EMPLOYEE HANDBOOK. THE UNIVERSITY RELIES ON ITS EMPLOYEES TO SELF-MONITOR AND SELF-REPORT COMPLIANCE TO ALL EMPLOYEE POLICIES AND PROCEDURES INCLUDING CONFLICT OF INTEREST ISSUES. ANY REPORTED VIOLATIONS OF THE CONFLICT OF INTEREST POLICY ARE AGGRESSIVELY INVESTIGATED AND PROPERLY RESOLVED. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AFTER RECEIPT OF A TIMELY WRITTEN REQUEST. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | CAPITAL CONTRIBUTIONS - 1250000; MERGER OF WGU Academy net assets - 385426; Total - 1635426; |
| FORM 990, PART VI, SECTION B, LINE 15 A & B | THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES HIRES A COMPENSATION CONSULTANT EVERY YEAR TO ASSESS AND REVIEW THE ORGANIZATION'S COMPENSATION TO OFFICERS. THE MOST RECENT REVIEW WAS FOR FY25. IN ADDITION, THE ORGANIZATION PARTICIPATES IN 3 - 5 COMPENSATION SURVEYS IN ORDER TO BENCHMARK ITS COMPENSATION AT LEAST ANNUALLY. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE BASE COMPENSATION, BONUS TYPES, BONUS POTENTIALS, AND THE PERFORMANCE GOALS FOR OFFICERS. OFFICERS AND KEY EMPLOYEES REVIEW COMPENSATION FOR THEIR RESPECTIVE ORGANIZATIONS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (17 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JUVO VENTURES LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 834287681 | INVESTMENT MANAGER | UT | $1,527,558 | $141,245 | WGU CORPORATION | ||||||
| JUVO VENTURES FUND GP LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 843708387 | GENERAL PARTNER OF FUND | UT | $941,545 | $1,810,775 | WGU CORPORATION | ||||||
| WGU HOLDING LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 843853956 | HOLD INTELLECTUAL PROPERTY | UT | $0 | $0 | WGU CORPORATION | ||||||
| PINEVIEW FINANCIAL LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 871704174 | PURSUE ALTERNATIVE FINANCING | UT | $0 | $0 | WGU CORPORATION | ||||||
| SUNCREST FINANCIAL LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 871704350 | PURSUE ALTERNATIVE FINANCING | UT | $0 | $0 | WGU CORPORATION | ||||||
| OPEN SKILLS NETWORK LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 320719591 | HIGHER EDUCATION INITIATIVE | UT | $0 | $0 | WGU CORPORATION | ||||||
| WGU RESERVE LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 923281653 | HOLD INVESTMENTS | UT | $84,098,602 | $890,833,734 | WGU CORPORATION | ||||||
| AMPLIO MANAGEMENT GROUP LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 923153139 | MANAGE INVESTMENT ENTITIES | UT | $0 | $0 | WGU CORPORATION | ||||||
| PATHWAY SERVICES GROUP LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 923112854 | MANAGE ACADEMIC VENTURES | UT | $0 | $0 | WGU CORPORATION | ||||||
| OPPORTUNITY PARTNERS LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 923103380 | MANAGE SUPPORTING OPERATIONS | UT | $0 | $0 | WGU CORPORATION | ||||||
| WGU LABS LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 824523369 | RESEARCH & DEVELOPMENT | UT | $586,148 | $6,755,505 | WGU CORPORATION | ||||||
| WGU INNOVATION SERVICES SC | |||||||||||||||
| 000000000 | IT SERVICES | $0 | $1,583,841 | WGU CORPORATION | PASEO ROYAL COUNTRY 4650 PISO 5 P | ZAPOPAN | Jalisco | MX | 45116 | MX | |||||
| WGU ACADEMY LLC | |||||||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 852768979 | SCHOOL | UT | $7,667,788 | $1,196,085 | WGU CORPORATION | ||||||
| WGU Labs Fund I LP | |||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 862317210 | Hold investments | UT | -$423,740 | $2,780,583 | WGU CORPORATION | ||||||
| WGU Labs General Partnership LLC | |||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 862289089 | General partner of fund | UT | $0 | $0 | WGU CORPORATION | ||||||
| Juvo Ventures Fund II GP LLC | |||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 333110050 | General partner of fund | UT | $0 | $1,863,905 | WGU CORPORATION | ||||||
| WGU Labs Management LLC | |||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 862283956 | Research & Development | UT | $0 | $0 | WGU CORPORATION | ||||||
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| WESTERN GOVERNORS UNIVERSITY | ||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 474365018 | School | UT | 501(c)(3) | 2 | WGU CORPORATION | Yes (true) |
| WGU INDIANA INC | ||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 273530075 | School | IN | 501(c)(3) | 2 | WGU CORPORATION | false |
| WGU WASHINGTON INC | ||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 463681966 | School | WA | 501(c)(3) | 2 | WGU CORPORATION | false |
| WGU TEXAS INC | ||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 463688170 | School | TX | 501(c)(3) | 2 | WGU CORPORATION | false |
| WGU MISSOURI INC | ||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 463698226 | School | MO | 501(c)(3) | 2 | WGU CORPORATION | false |
| WGU TENNESSEE INC | ||||||||||
| 4001 S 700 E STE 700 | SALT LAKE CITY | UT | 84107 | 463707548 | School | TN | 501(c)(3) | 2 | WGU CORPORATION | false |
| MILLER BULLEN HANSEN SCHOLARSHIP FOUNDATION INC | ||||||||||
| 595 S RIVERWOODS PARKWAY STE 400 | LOGAN | UT | 84321 | 472548348 | Support | UT | 501(c)(3) | Type I | WGU CORPORATION | false |
| HANSEN SCHOLARS WGU FOUNDATION INC | ||||||||||
| 595 S RIVERWOODS PARKWAY STE 400 | LOGAN | UT | 84321 | 472570865 | Support | UT | 501(c)(3) | Type I | WGU CORPORATION | false |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | UBI Code VUBICodeVAmt | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Juvo Ventures Fund LP | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 843702295 | Investment fund | UT | Juvo Ventures Fund GP LLC | Related | $2,067,457 | $26,358,571 | Yes (true) | $0 | Yes (true) | 0.743 |
| Juvo Ventures Fund II LP | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 333086362 | Investment fund | UT | Juvo Ventures Fund II GP LLC | Related | $0 | $0 | Yes (true) | $0 | Yes (true) | 0.6518 |
| MeasurEd LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 872892309 | Education | UT | WGU Labs LLC | Related | $0 | $0 | false | $0 | false | 0.6 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Craft Education System Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 S 700 E STE 700 | AddressLine1Txt |
| City | Salt Lake City | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851543071 | EIN |
| Primary Activities | Education Technology | PrimaryActivitiesTxt |
| Legal Domicile State | UT | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WGU Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corporation | EntityTypeTxt |
| Share Of Total Income | $80,804 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $8,092,541 | ShareOfEOYAssetsAmt |
| Ownership | 1 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | Yes (true) | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WESTERN GOVERNORS UNIVERSITY | ||
| B | $136,505 | ACTUAL CASH CONTRIBUTED |
| WESTERN GOVERNORS UNIVERSITY | ||
| J | $6,904,756 | ESTIMATE BASED UPON SPACE OCCUPIED |
| WESTERN GOVERNORS UNIVERSITY | ||
| L | $288,542,551 | BASED ON HEADCOUNT |
| WESTERN GOVERNORS UNIVERSITY | ||
| H | $7,018,348 | NBV AT TIME OF TRANSFER |
| WESTERN GOVERNORS UNIVERSITY | ||
| M | $4,611,537 | ACTUALS COSTS |
| WESTERN GOVERNORS UNIVERSITY | ||
| J | $836,101 | BASED UPON HEADCOUNT |