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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID GROW</PersonNm>
        <TitleTxt>CHIEF OPERATING OFFICER</TitleTxt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>NADEEM SYED</PersonNm>
        <TitleTxt>CHIEF FINANCIAL OFFICER</TitleTxt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>COURTNEY HILLS MCBETH</PersonNm>
        <TitleTxt>CHIEF ACADEMIC OFFICER &amp; PROVOST</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ROBERT HUNT</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BONNIE PATTEE</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID MORALES</PersonNm>
        <TitleTxt>SR VP, TECHNOLOGY &amp; CIO</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHRIS LEE</PersonNm>
        <TitleTxt>PRESIDENT, WGU ACADEMY</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JASON LEVIN</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>PATRICIA MOORE</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>HANK HUMPHREYS</PersonNm>
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        <PersonNm>PAUL DROUBAY</PersonNm>
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        <PersonNm>JOHN MORTON</PersonNm>
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        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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            <BusinessNameLine1Txt>Samantha Debenham</BusinessNameLine1Txt>
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        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE ORGANIZATION OFFICERS AND DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AFTER RECEIPT OF A TIMELY WRITTEN REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>CAPITAL CONTRIBUTIONS - 1250000; MERGER OF WGU Academy net assets - 385426; Total - 1635426;</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15 A &amp; B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>84107</ZIPCd>
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        <EndOfYearAssetsAmt>141245</EndOfYearAssetsAmt>
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      <IdDisregardedEntitiesGrp>
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