WESTMINSTER COLLEGE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WESTMINSTER COLLEGE (EIN 25-0981156)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-04-25
IRS object ID: 202501159349301415
Schema version: 2023v6.0
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 E
Schedule F
Schedule I
Schedule J
Schedule K
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-25T09:26:43-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	251408703	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SCHNEIDER DOWNS & CO INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE PPG PLACE SUITE 1700	AddressLine1Txt
City	PITTSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15222	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	250981156	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WESTMINSTER COLLEGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	7249467141	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	319 S MARKET STREET	AddressLine1Txt
City	NEW WILMINGTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16172	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KENNETH J ROMIG	PersonNm
Person Title	VP OF FINANCE/TREASURER	PersonTitleTxt
Phone	7249467141	PhoneNum
Signature	2025-04-23	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SARAH R PIOT	PreparerPersonNm
PTIN	P01358891	PTIN
Phone	4122613644	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DR KATHY B RICHARDSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	319 S MARKET STREET	AddressLine1Txt
City	NEW WILMINGTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16172	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$118,027,198	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WESTMINSTER.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1852	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	PROMOTE EDUCATION, THE DEVELOPMENT OF SKILLS, KNOWLEDGE, AND PERSONAL QUALITIES.	ActivityOrMissionDesc
Voting Members Governing Body	28	VotingMembersGoverningBodyCnt
Voting Members Independent	27	VotingMembersIndependentCnt
Total Employee	841	TotalEmployeeCnt
Total Volunteers	459	TotalVolunteersCnt
Total Gross UBI	$200,519	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$15,029	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$6,579,816	PYContributionsGrantsAmt
CY Contributions Grants	$11,307,219	CYContributionsGrantsAmt
PY Program Service Revenue	$49,809,734	PYProgramServiceRevenueAmt
CY Program Service Revenue	$53,371,904	CYProgramServiceRevenueAmt
PY Investment Income	$4,346,817	PYInvestmentIncomeAmt
CY Investment Income	$5,016,648	CYInvestmentIncomeAmt
PY Other Revenue	$168,870	PYOtherRevenueAmt
CY Other Revenue	$146,531	CYOtherRevenueAmt
PY Total Revenue	$60,905,237	PYTotalRevenueAmt
CY Total Revenue	$69,842,302	CYTotalRevenueAmt
PY Grants And Similar Paid	$25,864,086	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$28,202,347	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$19,783,680	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$20,655,045	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,665,023	CYTotalFundraisingExpenseAmt
PY Other Expenses	$20,623,183	PYOtherExpensesAmt
CY Other Expenses	$20,840,851	CYOtherExpensesAmt
PY Total Expenses	$66,270,949	PYTotalExpensesAmt
CY Total Expenses	$69,698,243	CYTotalExpensesAmt
PY Revenues Less Expenses	-$5,365,712	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$144,059	CYRevenuesLessExpensesAmt
Total Assets BOY	$235,918,047	TotalAssetsBOYAmt
Total Assets EOY	$243,035,433	TotalAssetsEOYAmt
Total Liabilities BOY	$40,225,868	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$37,528,244	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$195,692,179	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$205,507,189	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF WESTMINSTER COLLEGE IS TO HELP STUDENTS DEVELOP COMPETENCIES, COMMITMENTS, AND CHARACTERISTICS WHICH HAVE DISTINGUISHED HUMAN BEINGS AT THEIR BEST. SEE CONTINUATION ON SCHEDULE O.THE LIBERAL ARTS TRADITION IS THE FOUNDATION OF THE CURRICULUM CONTINUALLY DESIGNED TO SERVE THIS MISSION IN A RAPIDLY CHANGING WORLD. THE COLLEGE SEES THE WELL-EDUCATED PERSON AS ONE WHOSE SKILLS ARE COMPLEMENTED BY EVER DEVELOPING VALUES AND IDEALS IDENTIFIED IN THE JUDEO-CHRISTIAN TRADITION. WESTMINSTER'S QUEST FOR EXCELLENCE IS A RECOGNITION THAT STEWARDSHIP OF LIFE MANDATES THE MAXIMUM POSSIBLE DEVELOPMENT OF EACH PERSON'S CAPABILITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$41,906,153	ExpenseAmt
Grant	$28,202,347	GrantAmt
Revenue	$31,782,955	RevenueAmt
Desc	INSTRUCTIONAL - FACULTY AND RELATED EXPENDITURES FOR COURSES OF STUDY. WESTMINSTER COLLEGE OFFERS APPROXIMATELY 40 MAJORS AND SERVES 1188 UNDERGRADUATE AND GRADUATE STUDENTS ANNUALLY, LEADING TO BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF MUSIC AND MASTERS OF EDUCATION OR MASTERS IN BUSINESS ADMINISTRATION DEGREES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$10,049,618	ExpenseAmt
Revenue	$7,621,949	RevenueAmt
Desc	STUDENT SERVICES - NON-ACADEMIC SUPPORT SERVICES PROVIDED TO THE STUDENT BODY BY THE FOLLOWING DEPARTMENTS: STUDENT AFFAIRS OFFICE, OFFICE OF FAITH AND SPIRITUALITY, REGISTRAR, ADMISSIONS, FINANCIAL AID, PROFESSIONAL DEVELOPMENT AND COMMUNITY ENGAGEMENT, ATHLETICS, WELLNESS CENTER, THEATRE PRODUCTIONS AND RADIO AND TV PRODUCTION.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$7,869,949	ExpenseAmt
Revenue	$10,727,491	RevenueAmt
Desc	EDUCATIONAL AND AUXILIARY ENTERPRISE - PROVIDE FOOD AND HOUSING FOR RESIDENT STUDENTS, TELEPHONE SYSTEM, THE CAMPUS STORE, SUMMER CAMPS AND ACTIVITIES AND TEMPORARY FACULTY/STAFF HOUSING.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$4,271,325	ExpenseAmt
Revenue	$3,239,509	RevenueAmt
Desc	ACADEMIC SUPPORT - SUPPORT FOR INSTRUCTION AND RESEARCH BY THE FOLLOWING DEPARTMENTS: DEAN OF THE COLLEGE, LIBRARY, INFORMATION TECHNOLOGY SERVICES, FACULTY DEVELOPMENT, ART GALLERY, HONORS PROGRAM, CHEMICAL HYGIENE, CULTURAL ARTIFACTS AND ACADEMIC SUCCESS CENTER.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$4,271,325	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$3,239,509	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$64,097,045	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1509	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	841	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	28	GoverningBodyVotingMembersCnt
Independent Voting Member	27	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KENNETH J ROMIG	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7249467141	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	319 S MARKET STREET	AddressLine1Txt
City	NEW WILMINGTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16172	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DR KATHY BRITTAIN RICHARDSON
PRESIDENT	40.00	Yes (X)	Yes (X)	$314,365	$0	$124,464
JEFFREY A MCCANDLESS
CHAIR	3.00	Yes (X)	Yes (X)	$0	$0	$0
ASHLEY E DAVIS
VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
RICHARD P BEARD
TRUSTEE	1.50	Yes (X)		$0	$0	$0
JENNIFER BERTETTO
TRUSTEE	1.50	Yes (X)		$0	$0	$0
ANTHONY BROWN
TRUSTEE	1.50	Yes (X)		$0	$0	$0
RANDALL BUSH
TRUSTEE	1.50	Yes (X)		$0	$0	$0
CHRISTIAN G CARMODY
TRUSTEE	1.50	Yes (X)		$0	$0	$0
MARK G DEWITT
TRUSTEE	1.50	Yes (X)		$0	$0	$0
DAVID FARNER
TRUSTEE	1.50	Yes (X)		$0	$0	$0
CHRISTOPHER C FRYE JR
TRUSTEE	1.50	Yes (X)		$0	$0	$0
ROBIN W GOOCH
TRUSTEE	1.50	Yes (X)		$0	$0	$0
CHRISTIAN G HEILMANN
TRUSTEE	1.50	Yes (X)		$0	$0	$0
ROBERT C JACKSON JR
TRUSTEE	1.50	Yes (X)		$0	$0	$0
ROBERT JAZWINSKI
TRUSTEE	1.50	Yes (X)		$0	$0	$0
LINDA JENKINS
TRUSTEE	1.50	Yes (X)		$0	$0	$0
KRISTIN KAISER
TRUSTEE	1.50	Yes (X)		$0	$0	$0
DEBORAH MAJORAS
TRUSTEE	1.50	Yes (X)		$0	$0	$0
DOREEN MCCALL
TRUSTEE	1.50	Yes (X)		$0	$0	$0
STEPHEN MCCONNELL
TRUSTEE	1.50	Yes (X)		$0	$0	$0
LESLIE PEMBERTON
TRUSTEE	1.50	Yes (X)		$0	$0	$0
LISA B PETERS
TRUSTEE	1.50	Yes (X)		$0	$0	$0
PATRICK SENTNER
TRUSTEE	1.50	Yes (X)		$0	$0	$0
TRACY L STUCK
TRUSTEE	1.50	Yes (X)		$0	$0	$0
GLENN H THOMPSON
TRUSTEE	1.50	Yes (X)		$0	$0	$0
THOMAS A TUPITZA
TRUSTEE	1.50	Yes (X)		$0	$0	$0
JEFFREY T WILEY
TRUSTEE	1.50	Yes (X)		$0	$0	$0
JOSEPH F ZUNIC
TRUSTEE	1.50	Yes (X)		$0	$0	$0
KENNETH J ROMIG
TREASURER/VP FOR FINANCE	40.00		Yes (X)	$168,140	$0	$36,507
DIANE L UBRY
SECRETARY	40.00		Yes (X)	$43,864	$0	$15,139
JAMIE MCMINN
VP FOR ACADEMIC AFFAIRS	40.00			$160,200	$0	$13,431	Yes (X)
KAREN SCHEDIN VP FOR
ENROLLMENT MANAGEMENT (EXIT 2/24)	40.00			$151,241	$0	$20,406		Yes (X)
JASON A LENER
DIRECTOR OF ATHLETICS	40.00			$140,654	$0	$45,824		Yes (X)
GINA VANCE VP OF STUDENT
AFFAIRS & DEAN OF STUDENTS	40.00			$130,134	$0	$10,016		Yes (X)
ROBERT BADOWSKI
PROFESSOR	40.00			$125,799	$0	$22,526		Yes (X)
KELLY HARTNER
DIRECTOR OF IT SERVICES	40.00			$107,561	$0	$5,537		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,341,958	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$293,850	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	10	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
SODEXO INC & AFFILIATES
1473 CAVITT ROAD	MONROEVILLE	PA	15146	FOOD SERVICES	$3,213,587
THOMAS CONSTRUCTION INC
310 DIAMOND RD	GROVE CITY	PA	16127	CONSTRUCTION	$2,159,411
UPMC JAMESON SCHOOL OF NURSING
2414 WILMINGTON AVENUE	NEW CASTLE	PA	16105	INSTRUCTIONAL SERVICES	$380,202
CANFIELD DEVELOPMENT INC
2536 LIBRARY ROAD	PITTSBURGH	PA	15234	BUILDING REPAIRS	$282,065
EBSCO INFORMATION SERVICES
PO BOX 204661	DALLAS	TX	75320	INFORMATION SERVICES	$275,537

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	24	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,025,371	GovernmentGrantsAmt
All Other Contributions	$10,281,848	AllOtherContributionsAmt
Noncash Contributions	$1,320,467	NoncashContributionsAmt
Total Contributions	$11,307,219	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSTRUCTIONAL	611710	$31,782,955	$31,782,955
AUXILIARY SERVICES	611710	$10,727,491	$10,727,491
STUDENT SERVICES	900099	$7,621,949	$7,621,949
ACADEMIC SUPPORT	900099	$3,239,509	$3,239,509

Field	Value	IRS element (for citing)
Total Program Service Revenue	$53,371,904	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,375,279	TotalRevenueColumnAmt
Unrelated Business Revenue	$200,519	UnrelatedBusinessRevenueAmt
Exclusion	$7,174,760	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$201,406	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$163,025	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$38,381	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$38,381	TotalRevenueColumnAmt
Exclusion	$38,381	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$45,433,177	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$47,680,489	SecuritiesAmt
Other	$111,319	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$2,247,312	SecuritiesAmt
Other	-$111,319	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,358,631	TotalRevenueColumnAmt
Exclusion	-$2,358,631	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$338,213	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$230,063	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$108,150	TotalRevenueColumnAmt
Exclusion	$108,150	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$69,842,302	TotalRevenueColumnAmt
Related Or Exempt Func Income	$53,371,904	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$200,519	UnrelatedBusinessRevenueAmt
Exclusion	$4,962,660	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$21,369	TotalAmt
Program Services	$21,369	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$28,142,218	TotalAmt
Program Services	$28,142,218	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$38,760	TotalAmt
Program Services	$38,760	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$919,364	TotalAmt
Program Services	$420,455	ProgramServicesAmt
Management And General	$396,601	ManagementAndGeneralAmt
Fundraising	$102,308	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$14,652,748	TotalAmt
Program Services	$12,876,191	ProgramServicesAmt
Management And General	$1,059,254	ManagementAndGeneralAmt
Fundraising	$717,303	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$583,735	TotalAmt
Program Services	$480,900	ProgramServicesAmt
Management And General	$61,580	ManagementAndGeneralAmt
Fundraising	$41,255	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$3,353,502	TotalAmt
Program Services	$2,792,983	ProgramServicesAmt
Management And General	$335,653	ManagementAndGeneralAmt
Fundraising	$224,866	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,145,696	TotalAmt
Program Services	$956,887	ProgramServicesAmt
Management And General	$113,064	ManagementAndGeneralAmt
Fundraising	$75,745	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$16,038	TotalAmt
Management And General	$16,038	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$106,501	TotalAmt
Management And General	$106,501	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$485	TotalAmt
Management And General	$485	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$82,518	TotalAmt
Management And General	$82,518	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$795,165	TotalAmt
Program Services	$718,752	ProgramServicesAmt
Management And General	$66,824	ManagementAndGeneralAmt
Fundraising	$9,589	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$242,898	TotalAmt
Program Services	$32,395	ProgramServicesAmt
Management And General	$200,882	ManagementAndGeneralAmt
Fundraising	$9,621	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,740,290	TotalAmt
Program Services	$3,236,581	ProgramServicesAmt
Management And General	$303,191	ManagementAndGeneralAmt
Fundraising	$200,518	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,687,668	TotalAmt
Program Services	$1,513,547	ProgramServicesAmt
Management And General	$95,870	ManagementAndGeneralAmt
Fundraising	$78,251	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,612,771	TotalAmt
Program Services	$2,379,632	ProgramServicesAmt
Management And General	$206,262	ManagementAndGeneralAmt
Fundraising	$26,877	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,651,104	TotalAmt
Program Services	$1,467,474	ProgramServicesAmt
Management And General	$95,276	ManagementAndGeneralAmt
Fundraising	$88,354	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$79,253	TotalAmt
Program Services	$70,439	ProgramServicesAmt
Management And General	$4,573	ManagementAndGeneralAmt
Fundraising	$4,241	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,295,350	TotalAmt
Program Services	$1,287,280	ProgramServicesAmt
Management And General	$8,070	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,080,098	TotalAmt
Program Services	$3,776,618	ProgramServicesAmt
Management And General	$258,184	ManagementAndGeneralAmt
Fundraising	$45,296	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$647,580	TotalAmt
Program Services	$222,934	ProgramServicesAmt
Management And General	$424,001	ManagementAndGeneralAmt
Fundraising	$645	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FOOD SERVICE	$3,639,476	$3,600,073	$23,823	$15,580
PLANT FACILITIES	$140,468	$61,557	$77,525	$1,386

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,188	TotalAmt
Fundraising	$23,188	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$69,698,243	TotalAmt
Program Services	$64,097,045	ProgramServicesAmt
Management And General	$3,936,175	ManagementAndGeneralAmt
Fundraising	$1,665,023	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$945,172	BOYAmt
EOY	$1,805,321	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,838,978	BOYAmt
EOY	$1,852,130	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$381,370	BOYAmt
EOY	$422,777	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$2,143,779	BOYAmt
EOY	$515,507	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$427,052	BOYAmt
EOY	$436,968	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,413,700	BOYAmt
EOY	$1,939,975	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$149,653,086	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$54,403,275	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$94,804,612	BOYAmt
EOY	$95,249,811	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$108,600,362	BOYAmt
EOY	$119,111,273	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$25,206,178	BOYAmt
EOY	$21,218,876	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$156,844	BOYAmt
EOY	$482,795	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$235,918,047	BOYAmt
EOY	$243,035,433	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,488,932	BOYAmt
EOY	$1,991,011	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,766,642	BOYAmt
EOY	$1,726,750	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$28,456,039	BOYAmt
EOY	$27,713,744	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,514,255	BOYAmt
EOY	$6,096,739	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$40,225,868	BOYAmt
EOY	$37,528,244	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	$63,643,322	BOYAmt
EOY	$65,877,741	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$132,048,857	BOYAmt
EOY	$139,629,448	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$195,692,179	BOYAmt
EOY	$205,507,189	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$235,918,047	BOYAmt
EOY	$243,035,433	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$144,059	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$9,681,686	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$10,735	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,590,825	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,141,604	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,041,698	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,579,816	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,307,219	CurrentTaxYearAmt
Total	$48,661,162	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,590,825	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,141,604	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,041,698	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,579,816	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,307,219	CurrentTaxYearAmt
Total	$48,661,162	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$246,661	SubstantialContributorsTotAmt
Public Support Total170	$48,414,501	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,795,736	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,211,920	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,791,770	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,054,057	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,376,166	CurrentTaxYearAmt
Total	$35,229,649	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$230,691	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$260,208	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$376,889	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$366,136	CurrentTaxYearMinus1YearAmt
Current Tax Year	$338,213	CurrentTaxYearAmt
Total	$1,572,137	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$85,462,948	TotalSupportAmt
Gross Receipts Rltd Activities	$255,262,812	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.56650	PublicSupportCY170Pct
Public Support PY170	0.56370	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	GROSS SALES OF INVENTORY	ExplanationTxt

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)
Volunteers	0	VolunteersInd
Paid Staff Or Management	Yes (1)	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$2,716	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$2,716	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1:	FormAndLineReferenceDesc
Explanation	EMPLOYEE TIME SPENT MEETING, CALLING AND WRITING LEGISLATORS.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$134,652,038	BeginningYearBalanceAmt
Contributions	$2,038,057	ContributionsAmt
Investment Earnings Or Losses	$14,247,038	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,812,854	GrantsOrScholarshipsAmt
Other Expenditures	$7,208,303	OtherExpendituresAmt
End Year Balance	$140,915,976	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$133,328,040	BeginningYearBalanceAmt
Contributions	$1,757,634	ContributionsAmt
Investment Earnings Or Losses	$7,926,170	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,984,388	GrantsOrScholarshipsAmt
Other Expenditures	$5,375,418	OtherExpendituresAmt
End Year Balance	$134,652,038	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$138,636,983	BeginningYearBalanceAmt
Contributions	$1,237,962	ContributionsAmt
Investment Earnings Or Losses	-$801,435	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,817,146	GrantsOrScholarshipsAmt
Other Expenditures	$2,928,324	OtherExpendituresAmt
End Year Balance	$133,328,040	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$110,707,244	BeginningYearBalanceAmt
Contributions	$1,251,421	ContributionsAmt
Investment Earnings Or Losses	$33,073,616	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,876,639	GrantsOrScholarshipsAmt
Other Expenditures	$3,518,659	OtherExpendituresAmt
End Year Balance	$138,636,983	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$116,884,132	BeginningYearBalanceAmt
Contributions	$935,504	ContributionsAmt
Investment Earnings Or Losses	-$1,225,363	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,803,182	GrantsOrScholarshipsAmt
Other Expenditures	$3,083,847	OtherExpendituresAmt
End Year Balance	$110,707,244	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.02900	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.00000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.97100	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$302,700	OtherCostOrOtherBasisAmt
Book Value	$302,700	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$119,704,236	OtherCostOrOtherBasisAmt
Depreciation	$36,720,157	DepreciationAmt
Book Value	$82,984,079	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,048,252	OtherCostOrOtherBasisAmt
Depreciation	$11,062,014	DepreciationAmt
Book Value	$3,986,238	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,597,898	OtherCostOrOtherBasisAmt
Depreciation	$6,621,104	DepreciationAmt
Book Value	$7,976,794	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$95,249,811	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
COMMINGLED FUNDS	$12,622,338	F
FIXED INCOME	$8,596,538	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$21,218,876	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
POSTRETIREMENT BENEFIT OBLIGATION	$4,204,787
FINANCE LEASE LIABILITIES	$794,012
GOVERNMENT LOAN FUNDS	$445,175
OPERATING LEASE LIABILITIES	$325,977
OTHERS	$181,944
ANNUITIES PAYABLE	$144,844

Field	Value	IRS element (for citing)
Total Liability	$6,096,739	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$51,627,705	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$9,681,686	NetUnrealizedGainsInvstAmt
Other Revenue	$382,353	OtherRevenueAmt
Revenue Not Reported	$10,064,039	RevenueNotReportedAmt
Revenue Subtotal	$41,563,666	RevenueSubtotalAmt
Investment Expenses Not Incld	$97,658	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$28,180,978	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$28,278,636	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$69,842,302	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$41,812,695	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$393,088	OtherExpensesIncludedAmt
Expenses Not Reported	$393,088	ExpensesNotReportedAmt
Expenses Subtotal	$41,419,607	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$97,658	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$28,180,978	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$28,278,636	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$69,698,243	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1A:	THE COLLEGE OWNS A NUMBER OF PIECES OF ART AND HISTORIC TREASURES, NONE OF WHICH ARE RECORDED IN THE FINANCIAL STATEMENTS. THESE ITEMS HAVE BEEN GIVEN TO THE COLLEGE OVER A NUMBER OF YEARS, ARE GENERALLY DISPLAYED IN VARIOUS LOCATIONS AROUND CAMPUS AND ARE INSURED.
PART III, LINE 4:	THE COLLEGE'S COLLECTION OF ARTIFACTS OF CULTURAL AND EDUCATIONAL SIGNIFICANCE RANGE FROM STONE TOOLS (6,000 B.C.) THROUGH CUNEIFORM TABLETS (2,000 B.C.), AN EGYPTIAN MUMMY (300 B.C.), COPTIC ITEMS (5TH CENTURY A.D.), JAPANESE SAMURAI ARMOR (18TH CENTURY A.D.) TO CURRENCY BEARING THE PORTRAIT OF SADDAM HUSSEIN (2003 A.D.). THE COLLECTION PROVIDES A CONNECTION TO THE PAST FOR STUDENTS OF HISTORY AND CULTURE, BOTH ON CAMPUS AND IN THE SURROUNDING COMMUNITY. IN ADDITION, SOME ITEMS IN THE COLLECTION HAVE BEEN LOANED TO MUSEUMS AND HISTORICAL SOCIETIES EXPANDING THEIR EDUCATIONAL REACH. SOME OF THE COLLECTION IS HIGHLIGHTED ONLINE ALONG WITH RESEARCH MATERIALS (CT SCANS, DESCRIPTIONS, EDUCATIONAL MATERIALS). A FORENSIC SCULPTOR RECONSTRUCTED A BUST OF THE 2,000+ YEAR-OLD MUMMY ALLOWING STUDENTS OF HISTORY TO SEE THE VISAGE OF A WOMAN WHO LIVED IN ANCIENT EGYPT. ALL OF THE ARTIFACTS ENCOURAGE RESEARCH AND STUDY BY BRINGING HISTORY TO LIFE AS STUDENTS SEE FIRSTHAND THE ITEMS ABOUT WHICH THEY READ IN CLASS.
PART V, LINE 4:	THE COLLEGE'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED FOR SUPPORT OF THE COLLEGE'S MISSION. ITS ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS, AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF TRUSTEES HAS ELECTED TO BE GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 (ACT 141), WHICH IS A TOTAL RETURN POLICY THAT ALLOWS A NONPROFIT ENTITY TO CHOOSE TO TREAT A PERCENTAGE OF THE AVERAGE MARKET VALUE OF THE ENDOWMENT'S RESTRICTED INVESTMENTS AS INCOME EACH YEAR. HOWEVER, THE LONG-TERM PRESERVATION OF THE REAL VALUE OF THE ASSETS MUST BE TAKEN INTO CONSIDERATION WHEN THE BOARD ELECTS A SPENDING RATE. ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES MUST ELECT, IN WRITING, A SPENDING RATE OF BETWEEN 2% AND 7%. FOR THE YEAR ENDED JUNE 30, 2024, THE COLLEGE UTILIZED A 5.5% SPENDING RATE ON RESTRICTED ENDOWMENT ASSETS AND A 7% SPENDING RATE ON UNRESTRICTED ENDOWMENT ASSETS, BASED ON A THREE-YEAR MOVING AVERAGE OF HISTORICAL END-OF-QUARTER ENDOWMENT MARKET VALUES. FOR THE YEAR ENDED JUNE 30, 2023, THE COLLEGE UTILIZED A 5.0% SPENDING RATE ON RESTRICTED ENDOWMENT ASSETS AND A 7% SPENDING RATE ON UNRESTRICTED ENDOWMENT ASSETS. THE LAST QUARTER USED TO DETERMINE THE TRANSFER FOR THE FISCAL YEAR ENDED JUNE 30, 2024 WAS THE QUARTER ENDED DECEMBER 31, 2022. THE COLLEGE CLASSIFIES AS RESTRICTED NET ASSETS THE ORIGINAL VALUE OF GIFTS DONATED TO THE ENDOWMENT AND THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE ENDOWMENT. THE UNDISTRIBUTED AMOUNTS EARNED ARE INCLUDED IN UNRESTRICTED NET ASSETS. IN ACCORDANCE WITH ACT 141, THE COLLEGE HAS ADOPTED A WRITTEN INVESTMENT POLICY, OF WHICH A SECTION SPECIFICALLY RELATES TO THE ENDOWMENT. THE COLLEGE CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO SET A SPENDING RATE: 1. PROTECTING THE CORPUS OF THE ENDOWMENT FUND 2. PRESERVING THE SPENDING POWER OF THE ASSETS 3. OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK AND OPERATIONAL CONSIDERATION 4. COMPLYING WITH APPLICABLE LAWS
PART X, LINE 2:	THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) OF 1986. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE ACCOUNTS FOR INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR FINANCIAL STATEMENTS DISCLOSURE OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THE COLLEGE HAS ASSESSED THE TAX POSITIONS IT HAS TAKEN OR EXPECTS TO TAKE IN ITS TAX RETURNS AND NO LIABILITY HAS BEEN RECORDED FOR UNCERTAIN TAX POSITIONS; FURTHER, THE COLLEGE HAS NO UNRECOGNIZED TAX BENEFITS. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2021.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 230,063. RENTAL EXPENSES 163,025. CHANGES IN UNRECOGNIZED PENSION BENEFIT PLAN COSTS -10,735.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIPS AND GRANTS 28,180,978.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 230,063. RENTAL EXPENSES 163,025.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIPS AND GRANTS 28,180,978.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE E, PART I, LINE 3

THE WESTMINSTER COLLEGE NONDISCRIMINATION POLICY IS INCLUDED ON THE COLLEGE WEBSITE, IN OFFICIAL PUBLICATIONS, IN EMPLOYEE ADVERTISING, AND IN STUDENT RECRUITMENT MATERIALS.

SCHEDULE E, PART I, LINE 6

THE INSTITUTION RECEIVES FEDERAL GRANTS AND PARTICIPATES IN THE FOLLOWING GOVERNMENTAL AGENCY FINANCIAL AID OR ASSISTANCE PROGRAMS: FEDERAL PELL GRANT PROGRAM; FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT; FEDERAL WORK STUDY GRANT; FEDERAL DIRECT LOAN PROGRAM; PENNSYLVANIA INSTITUTIONAL ASSISTANCE GRANT; PENNSYLVANIA PARTNERSHIP FOR ACCESS TO HIGHER EDUCATION (PATH ADMINISTERED THROUGH PHEAA); PA STATE GRANT PROGRAM; OHIO COLLEGE OPPORTUNITY GRANT PROGRAM; WEST VIRGINIA HIGHER EDUCATION GRANT PROGRAM; PA MATCHING FUNDS PROGRAM; THE CHAFEE PROGRAM (ADMINISTERED THROUGH PHEAA); PENNSYLVANIA NATIONAL GUARD EDUCATIONAL ASSISTANCE PROGRAM (ADMINISTERED THROUGH PHEAA); FEDERAL VA BENEFIT PROGRAMS; AMERICORPS OVR (OFFICE OF VOCATIONAL REHABILITATION), READY TO SUCCEED SCHOLARSHIP (ADMINISTERED THROUGH PHEAA), BLIND OR DEAF BENEFICIARY GRANT (ADMINISTERED THROUGH PHEAA).

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (11 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	3 FACULTY AND 25 STUDENTS - SCOTLAND	$128,459
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	HONORS STUDY ABROAD TO GREECE	$86,901
SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR,	PROGRAM SERVICES	2 FACULTY AND 14 STUDENTS - ECUADOR	$75,105
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	GRANTMAKING		$38,760
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	STUDY ABROAD GRANTS AND SCHOLARSHIPS	$30,867
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	1 FACULTY AND 7 STUDENTS - BUDAPEST HUNGARY	$11,566
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	FACULTY LED PROGRAM - 1 FACULTY AND 10 STUDENTS	$10,809
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	PROGRAM SERVICES	TRAVEL TRIP TODOMINICAN REPUBLIC/FACULTY AND 4 STUDENTS	$4,281
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES	PROGRAM SERVICES	FACULTY/STAFF TRAVELING OUTSIDE OF US	$2,535
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	FACULTY/STAFF TRAVELING OUTSIDE OF US	$2,401
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	PROGRAM SERVICES	FACULTY/STAFF TRAVELING OUTSIDE OF US	$1,300

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$386,748	SubtotalSpentAmt
Continuation Spent	$6,236	ContinuationSpentAmt
Total Spent	$392,984	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	STUDY ABROAD GRANTS AND SCHOLARSHIPS	TypeOfAssistanceTxt
Region	EUROPE	RegionTxt
Recipient	1	RecipientCnt
Cash Grant	$38,760	CashGrantAmt
Manner Of Cash Disbursement	CREDIT TO STUDENTS' ACCOUNT FOR FINANCIAL AID	MannerOfCashDisbursementTxt
Description Of Non Cash Asst	N/A	DescriptionOfNonCashAsstTxt
Valuation Method Used	N/A	ValuationMethodUsedDesc

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	FINANCIAL AID IS AWARDED TO INCOMING FIRST YEAR STUDENTS ON THE BASIS OF THE RESULTS OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND BY THE USE OF A FINANCIAL AID MATRIX. THE FINANCIAL AID MATRIX IS BASED ON ACADEMIC ABILITY AND FINANCIAL NEED. WITHIN EACH CELL OF THE MATRIX THERE IS A FLOOR AND A CEILING RANGE USED FOR THE AWARDING OF INSTITUTIONAL FUNDS. A STUDENT IS PLACED INTO A FINANCIAL AID MATRIX CELL BASED ON HIGH SCHOOL GRADE POINT AVERAGE. THE AMOUNT A STUDENT IS AWARDED BETWEEN THE FLOOR AND CEILING VALUE IN THE CELL IS BASED ON FINANCIAL NEED AS DETERMINED BY THE FAFSA. INSTITUTIONAL MERIT AWARDS (AWARDED BY ADMISSIONS) - THESE ARE AWARDED TO STUDENTS REGARDLESS OF FINANCIAL NEED. MERIT SCHOLARSHIPS (UNFUNDED AID) - ACCEPTED FIRST YEAR STUDENTS ARE AWARDED A MERIT SCHOLARSHIP DETERMINED BY WHERE THEY FALL IN THE MATRIX BASED ON HIGH SCHOOL GRADE POINT AVERAGE. THE MERIT SCHOLARSHIP AWARD IS THE FLOOR VALUE FROM THE RESPECTIVE MATRIX CELL. STUDENTS WHO MEET THE REQUIREMENTS FOR THE TOP MERIT SCHOLARSHIP ARE FURTHER CONSIDERED BY THE SCHOLARSHIP REVIEW COMMITTEE FOR WESTMINSTER COLLEGE'S FULL TUITION SCHOLARSHIP, THE PRESIDENTIAL SCHOLARSHIP. THE LEMMON SCHOLARSHIPS ARE ALSO AWARDED BY THE SCHOLARSHIP REVIEW COMMITTEE AND CAN BE EITHER FULL TUITION OR A STACKABLE AWARD UP TO $7,500 PER YEAR. THERE ARE A LIMITED NUMBER OF EACH OF THESE SCHOLARSHIPS AWARDED ON AN ANNUAL BASIS. NOMINATED MERIT BASED SCHOLARSHIPS (UNFUNDED AID) - THE NOMINATED SCHOLARSHIPS AVAILABLE TO INCOMING FIRST YEAR STUDENTS ARE: 1) THE YOUNG PRESBYTERIAN SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE A MEMBER OF THE PRESBYTERIAN CHURCH USA, BE NOMINATED BY HIS/HER CHURCH AND PRESENT A MINIMUM GPA OF 3.5. 2) JERB MILLER SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE NOMINATED BY AN EDUCATOR WHO IS A WESTMINSTER COLLEGE GRADUATE AND PRESENT A MINIMUM GPA OF 3.5. MERIT SCHOLARSHIPS ARE RENEWABLE FOR UP TO THREE YEARS. THE STUDENT NEEDS TO MAINTAIN THE REQUIRED SCHOLARSHIP GPA (IF ONE EXISTS), OTHERWISE REMAIN IN GOOD ACADEMIC STANDING AND BE ENROLLED AS A FULL TIME STUDENT. INSTITUTIONAL NEED BASED AWARDS (UNFUNDED AID) - NEED BASED INSTITUTIONAL FINANCIAL AID IS AWARDED TO STUDENTS BASED ON THE RESULTS OF THE FAFSA AND THE DETERMINATION OF THE STUDENTS DEMONSTRATED NEED. A STUDENT IS REQUIRED TO FILE A FAFSA FORM IN ORDER TO BE CONSIDERED FOR NEED BASED FINANCIAL AID. THE RESULTS OF THE FAFSA DETERMINE THE STUDENT'S EXPECTED FAMILY CONTRIBUTION (EFC) CHANGE TO STUDENT AID INDEX (SAI). THE CALCULATION USED TO DETERMINE THE STUDENT'S FINANCIAL NEED IS: COST OF ATTENDANCE* - SAI = STUDENT'S NEED (*COST OF ATTENDANCE: TUITION & FEES, HOUSING AND FOOD, BOOKS AND PERSONAL EXPENSES FOR RESIDENT AND OFF CAMPUS STUDENTS, TUITION & FEES, COMMUTER COSTS, BOOKS AND PERSONAL EXPENSES FOR COMMUTERS) THE CALCULATED STUDENT NEED IS REDUCED BY: FEDERAL NEED BASED FINANCIAL AID, STATE NEED BASED FINANCIAL AID, FUNDED GIFT AID, AND INSTITUTIONAL MERIT AID. THE REMAINING UNMET NEED, AFTER THE REDUCTIONS, IS MET BY USING INSTITUTIONAL NEED BASED GIFT AID WITH THE TOTAL OF INSTITUTIONAL AID BEING CAPPED BY THE CEILING VALUE FROM THE MATRIX CELL FOR THE STUDENT. INSTITUTIONAL NEED BASED AWARDS ARE USUALLY RENEWED PROVIDED THAT THE STUDENT CONTINUES TO DEMONSTRATE FINANCIAL NEED. FINANCIAL AID OFFER - STUDENTS RECEIVE A FINANCIAL AID OFFER WHICH INCLUDES ALL ELIGIBLE AND QUALIFIED FINANCIAL AID. AWARDS THAT MAY BE INCLUDED IN A FINANCIAL AID OFFER ARE: FEDERAL GRANTS (PELL AND SEOG), STATE GRANTS, INSTITUTIONAL MERIT AWARDS, INSTITUTIONAL NEED BASED AWARDS, INSTITUTIONAL ENDOWED AWARDS, FEDERAL DIRECT STAFFORD LOANS, FEDERAL WORK STUDY THE DIRECTOR OF FINANCIAL SERVICES DETERMINES THE AMOUNT AVAILABLE IN ALL INSTITUTIONAL FUNDS ON AN ANNUAL BASIS. WESTMINSTER COLLEGE UNFUNDED AND FUNDED AID IS PORTABLE FOR OFF-CAMPUS STUDIES IF THE PROGRAM IS REQUIRED BY THE STUDENT'S MAJOR OR A DIRECT EXCHANGE. THESE FUNDS ARE PORTABLE UP TO THE LESSER OF 1) THE TUITION OF THE OFF-CAMPUS STUDIES PROGRAM, OR 2) THE LIMIT OF A STUDENT'S WESTMINSTER COLLEGE AWARDED AID WHERE A PARTICULAR STUDY-ABROAD PROGRAM'S TUITION IS GREATER THAN THE WESTMINSTER COLLEGE AID THE STUDENT IS ELIGIBLE TO RECEIVE FOR THE SAME PERIOD OF ENROLLMENT. BEFORE THESE FUNDS WILL BE PAID TO THE STUDY ABROAD PROGRAM ON THE STUDENT'S BEHALF, THE STUDENT IS REQUIRED TO PROVIDE A COPY OF THE INVOICE FOR THE STUDY ABROAD PROGRAM, WITH A SEPARATE LINE ITEM FOR TUITION. STUDENTS ARE REQUIRED TO HAVE THE INSTITUTION PROVIDE A COPY OF THE ACADEMIC TRANSCRIPTS FOR THE TERM(S) ABROAD TO WESTMINSTER COLLEGE. WESTMINSTER COLLEGE'S FINANCIAL AID OFFICE USES THE FINANCIAL AID MANAGEMENT SYSTEM POWERFAIDS TO MAINTAIN FINANCIAL AID AWARD RECORDS AND AMOUNTS.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AACA MUSEUM INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	161 MUSEUM DRIVE	AddressLine1Txt
City	HERSHEY	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	17033	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	251716419	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$7,500	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Valuation Method Used	N/A	ValuationMethodUsedDesc
Non Cash Assistance	N/A	NonCashAssistanceDesc
Purpose Of Grant	AACA MUSEUM FOR THE INTERNSHIP FUND	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	ACADEMIC AND FINANCIAL ASSISTANCE/SCHOLARSHIPS	GrantTypeTxt
Recipient	1050	RecipientCnt
Cash Grant	$28,142,218	CashGrantAmt
Valuation Method Used	N/A	ValuationMethodUsedDesc
Non Cash Assistance	N/A	NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	FINANCIAL AID IS AWARDED TO INCOMING FIRST YEAR STUDENTS ON THE BASIS OF THE RESULTS OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND BY THE USE OF A FINANCIAL AID MATRIX. THE FINANCIAL AID MATRIX IS BASED ON ACADEMIC ABILITY AND FINANCIAL NEED. WITHIN EACH CELL OF THE MATRIX THERE IS A FLOOR AND A CEILING RANGE USED FOR THE AWARDING OF INSTITUTIONAL FUNDS. A STUDENT IS PLACED INTO A FINANCIAL AID MATRIX CELL BASED ON HIGH SCHOOL GRADE POINT AVERAGE. THE AMOUNT A STUDENT IS AWARDED BETWEEN THE FLOOR AND CEILING VALUE IN THE CELL IS BASED ON FINANCIAL NEED AS DETERMINED BY THE FAFSA. INSTITUTIONAL MERIT AWARDS (AWARDED BY ADMISSIONS) - THESE ARE AWARDED TO STUDENTS REGARDLESS OF FINANCIAL NEED. MERIT SCHOLARSHIPS (UNFUNDED AID) - ACCEPTED FIRST YEAR STUDENTS ARE AWARDED A MERIT SCHOLARSHIP DETERMINED BY WHERE THEY FALL IN THE MATRIX BASED ON HIGH SCHOOL GRADE POINT AVERAGE. THE MERIT SCHOLARSHIP AWARD IS THE FLOOR VALUE FROM THE RESPECTIVE MATRIX CELL. STUDENTS WHO MEET THE REQUIREMENTS FOR THE TOP MERIT SCHOLARSHIP ARE FURTHER CONSIDERED BY THE SCHOLARSHIP REVIEW COMMITTEE FOR WESTMINSTER COLLEGE'S FULL TUITION SCHOLARSHIP, THE PRESIDENTIAL SCHOLARSHIP. THE LEMMON SCHOLARSHIPS ARE ALSO AWARDED BY THE SCHOLARSHIP REVIEW COMMITTEE AND CAN BE EITHER FULL TUITION OR A STACKABLE AWARD UP TO $7,500 PER YEAR. THERE ARE A LIMITED NUMBER OF EACH OF THESE SCHOLARSHIPS AWARDED ON AN ANNUAL BASIS. NOMINATED MERIT BASED SCHOLARSHIPS (UNFUNDED AID) - THE NOMINATED SCHOLARSHIPS AVAILABLE TO INCOMING FIRST YEAR STUDENTS ARE: 1) THE YOUNG PRESBYTERIAN SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE A MEMBER OF THE PRESBYTERIAN CHURCH USA, BE NOMINATED BY HIS/HER CHURCH AND PRESENT A MINIMUM GPA OF 3.5. 2) JERB MILLER SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE NOMINATED BY AN EDUCATOR WHO IS A WESTMINSTER COLLEGE GRADUATE AND PRESENT A MINIMUM GPA OF 3.5. MERIT SCHOLARSHIPS ARE RENEWABLE FOR UP TO THREE YEARS. THE STUDENT NEEDS TO MAINTAIN THE REQUIRED SCHOLARSHIP GPA (IF ONE EXISTS), OTHERWISE REMAIN IN GOOD ACADEMIC STANDING AND BE ENROLLED AS A FULL TIME STUDENT. INSTITUTIONAL NEED BASED AWARDS (UNFUNDED AID) - NEED BASED INSTITUTIONAL FINANCIAL AID IS AWARDED TO STUDENTS BASED ON THE RESULTS OF THE FAFSA AND THE DETERMINATION OF THE STUDENTS DEMONSTRATED NEED. A STUDENT IS REQUIRED TO FILE A FAFSA FORM IN ORDER TO BE CONSIDERED FOR NEED BASED FINANCIAL AID. THE RESULTS OF THE FAFSA DETERMINE THE STUDENT'S EXPECTED FAMILY CONTRIBUTION (EFC) CHANGE TO STUDENT AID INDEX (SAI). THE CALCULATION USED TO DETERMINE THE STUDENT'S FINANCIAL NEED IS: COST OF ATTENDANCE* - SAI = STUDENT'S NEED (*COST OF ATTENDANCE: TUITION & FEES, HOUSING AND FOOD, BOOKS AND PERSONAL EXPENSES FOR RESIDENT AND OFF CAMPUS STUDENTS, TUITION & FEES, COMMUTER COSTS, BOOKS AND PERSONAL EXPENSES FOR COMMUTERS) THE CALCULATED STUDENT NEED IS REDUCED BY: FEDERAL NEED BASED FINANCIAL AID, STATE NEED BASED FINANCIAL AID, FUNDED GIFT AID, AND INSTITUTIONAL MERIT AID. THE REMAINING UNMET NEED, AFTER THE REDUCTIONS, IS MET BY USING INSTITUTIONAL NEED BASED GIFT AID WITH THE TOTAL OF INSTITUTIONAL AID BEING CAPPED BY THE CEILING VALUE FROM THE MATRIX CELL FOR THE STUDENT. INSTITUTIONAL NEED BASED AWARDS ARE USUALLY RENEWED PROVIDED THAT THE STUDENT CONTINUES TO DEMONSTRATE FINANCIAL NEED. FINANCIAL AID OFFER - STUDENTS RECEIVE A FINANCIAL AID OFFER WHICH INCLUDES ALL ELIGIBLE AND QUALIFIED FINANCIAL AID. AWARDS THAT MAY BE INCLUDED IN A FINANCIAL AID OFFER ARE: FEDERAL GRANTS (PELL AND SEOG), STATE GRANTS, INSTITUTIONAL MERIT AWARDS, INSTITUTIONAL NEED BASED AWARDS, INSTITUTIONAL ENDOWED AWARDS, FEDERAL DIRECT STAFFORD LOANS, FEDERAL WORK STUDY THE DIRECTOR OF FINANCIAL SERVICES DETERMINES THE AMOUNT AVAILABLE IN ALL INSTITUTIONAL FUNDS ON AN ANNUAL BASIS. WESTMINSTER COLLEGE UNFUNDED AND FUNDED AID IS PORTABLE FOR OFF-CAMPUS STUDIES IF THE PROGRAM IS REQUIRED BY THE STUDENT'S MAJOR OR A DIRECT EXCHANGE. THESE FUNDS ARE PORTABLE UP TO THE LESSER OF 1) THE TUITION OF THE OFF-CAMPUS STUDIES PROGRAM, OR 2) THE LIMIT OF A STUDENT'S WESTMINSTER COLLEGE AWARDED AID WHERE A PARTICULAR STUDY-ABROAD PROGRAM'S TUITION IS GREATER THAN THE WESTMINSTER COLLEGE AID THE STUDENT IS ELIGIBLE TO RECEIVE FOR THE SAME PERIOD OF ENROLLMENT. BEFORE THESE FUNDS WILL BE PAID TO THE STUDY ABROAD PROGRAM ON THE STUDENT'S BEHALF, THE STUDENT IS REQUIRED TO PROVIDE A COPY OF THE INVOICE FOR THE STUDY ABROAD PROGRAM, WITH A SEPARATE LINE ITEM FOR TUITION. STUDENTS ARE REQUIRED TO HAVE THE INSTITUTION PROVIDE A COPY OF THE ACADEMIC TRANSCRIPTS FOR THE TERM(S) ABROAD TO WESTMINSTER COLLEGE. WESTMINSTER COLLEGE'S FINANCIAL AID OFFICE USES THE FINANCIAL AID MANAGEMENT SYSTEM POWERFAIDS TO MAINTAIN FINANCIAL AID AWARD RECORDS AND AMOUNTS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Discretionary Spending Acct	Yes (X)	DiscretionarySpendingAcctInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 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
DR KATHY BRITTAIN RICHARDSON
PRESIDENT	$279,595	$0	$0	$0	$34,770	$0	$89,731	$0	$34,733	$0	$438,829	$0	$0	$0
KENNETH J ROMIG
TREASURER/VP FOR FINANCE	$162,744	$0	$0	$0	$5,396	$0	$13,586	$0	$22,921	$0	$204,647	$0	$0	$0
JASON A LENER
DIRECTOR OF ATHLETICS	$115,516	$0	$25,000	$0	$138	$0	$6,158	$0	$39,666	$0	$186,478	$0	$0	$0
JAMIE MCMINN
VP FOR ACADEMIC AFFAIRS	$155,110	$0	$0	$0	$5,090	$0	$12,983	$0	$448	$0	$173,631	$0	$0	$0
KAREN SCHEDIN VP FOR
ENROLLMENT MANAGEMENT (EXIT 2/24)	$145,983	$0	$0	$0	$5,258	$0	$12,467	$0	$7,939	$0	$171,647	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: FOR THE CONVENIENCE OF THE COLLEGE, THE PRESIDENT OCCUPIES THE RESIDENCE PROVIDED (MACK MANSE) BY THE COLLEGE IN ACCORDANCE WITH HER EMPLOYMENT AGREEMENT. PERSONAL SERVICES (E.G., CLEANING SERVICES): THE COLLEGE MANSE IS THE PROPERTY OF WESTMINSTER, THEREFORE IT IS MAINTAINED BY WESTMINSTER'S PHYSICAL PLANT DEPARTMENT. CLUB MEMBERSHIPS: IN ORDER THAT THE PRESIDENT MAY ENTERTAIN POTENTIAL DONORS AND OTHER BUSINESS ASSOCIATES OF THE COLLEGE, THE COLLEGE PAYS OR REIMBURSES THE PRESIDENT FOR, THE PERIODIC DUES FOR MEMBERSHIP IN THE DUQUESNE CLUB AND THE AVALON COUNTRY CLUB. DIRECT EXPENSES FOR UTILIZATION OF THE CLUBS IS THE PRESIDENT'S RESPONSIBILITY, EXCEPT WHEN ATTRIBUTABLE TO COLLEGE BUSINESS.
PART I, LINE 4B	DR. KATHY BRITTAIN RICHARDSON $53,000 CONTRIBUTION.
PART I, LINE 7	JASON LENER RECEIVED A BONUS OF $25,000. KELLY HARTNER RECEIVED A BONUS OF $2,500.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	NEW WILMINGTON MUNICIPAL AUTHORITY-SERIES 2017	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	251739535	BondIssuerEIN
CUSIP	64920RBJ1	CUSIPNum
Bond Issued	2017-02-01	BondIssuedDt
Issue Price	$31,415,514	IssuePriceAmt
Purpose	SEE PART V	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$3,600,393	RetiredAmt
Total Proceeds	$31,415,514	TotalProceedsAmt
In Reserve Fund	$1,775,000	InReserveFundAmt
Issuance Costs From Proceeds	$288,365	IssuanceCostsFromProceedsAmt
Capital Expenditures	$14,713,361	CapitalExpendituresAmt
Other Spent Proceeds	$14,638,788	OtherSpentProceedsAmt
Substantial Completion	2018	SubstantialCompletionYr
Refunding Tax Exempt Bonds	Yes (1)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (1)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	Yes (1)	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	Yes (1)	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	0	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
DATE REBATE COMPUTATION PERFORMED	ISSUER NAME: NEW WILMINGTON MUNICIPAL AUTHORITY-SERIES 2017 DATE THE REBATE COMPUTATION WAS PERFORMED: 05/01/2024
SCHEDULE K SUPPLENTAL INFORMATION	THE PROCEEDS OF THE SALE OF THE BONDS WERE USED TO FINANCE ALL OF THE COSTS OF REFUNDING THE AUTHORITY'S OUTSTANDING REVENUE BONDS, SERIES 2007, REFUNDING THE AUTHORITY'S OUTSTANDING COLLEGE REVENUE NOTE, SERIES 2011, CERTAIN CAPITAL PROJECTS OF THE BORROWER, FUNDING A DEBT SERVICE RESERVE FUND FOR THE BONDS, AND PAYMENT OF COSTS OF ISSUANCE OF THE BONDS.
PART IV, LINE 2CA	THE REBATE COMPUTATION WAS PERFORMED ON MAY 1, 2024

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	14	ContributionCnt
Noncash Contributions Rpt F990	$1,317,747	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	SPORTS EQUIPMENT	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$2,720	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 32B:

THE NUMBER SHOWN IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS FOR EACH TYPE OF PROPERTY FOR THE YEAR ENDED JUNE 30, 2024.

PART I, LINE 33:

THE VALUE OF NON-CASH CONTRIBUTIONS IS NOT DETERMINED BY THE COLLEGE AND NO GIFT CREDIT IS ISSUED TO THE DONOR. IN ORDER TO RECEIVE GIFT CREDIT, A DONOR MUST HAVE THE ITEM APPRAISED BY AN INDEPENDENT OUTSIDE APPRAISER. THIS PROCESS DOES NOT APPLY TO THE RECEIPT OF A PUBLICLY TRADED STOCK GIFT. WHEN WESTMINSTER COLLEGE RECEIVES A STOCK GIFT, THE GIFT IS VALUED AT THE AVERAGE OF THE STOCK'S HIGH AND LOW TRADING PRICE, AS INDICATED IN THE WALL STREET JOURNAL, ON THE DATE OF TRANSFER TO THE COLLEGE. THIS METHOD PROVIDES AN OBJECTIVE DETERMINATION OF THE VALUE OF THE GIFT.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1A	THE EXECUTIVE COMMITTEE SHALL BE INVESTED WITH ALL THE POWERS OF AUTHORITY OF THE BOARD OF TRUSTEES WHEN THE BOARD IS NOT IN SESSION EXCEPT AS MAY OTHERWISE BE PROVIDED IN THE BYLAWS, PROVIDED THAT THE EXECUTIVE COMMITTEE SHALL HAVE NO AUTHORITY TO RESCIND OR CANCEL ANY RESOLUTION THERETOFORE ADOPTED BY THE BOARD OF TRUSTEES RELATING TO THE MEMBERSHIP, POWERS OR DUTIES OF THE EXECUTIVE COMMITTEE OR TO AMEND THE ARTICLES OF INCORPORATION. THE EXECUTIVE COMMITTEE DID NOT EXERCISE THIS AUTHORITY DURING THE FISCAL YEAR.
FORM 990, PART VI, SECTION B, LINE 11B	THE WESTMINSTER FINANCIAL MANAGEMENT TEAM REVIEWS THE FORM 990 AND SEEKS INPUT REGARDING THE SAME FROM THE PRESIDENT. THE COLLEGE'S TRUSTEES ARE PROVIDED WITH ACCESS TO A SECURE WEBSITE WHERE THEY ARE ABLE TO REVIEW A DRAFT OF THE COLLEGE'S RETURN FOR THE YEAR ENDED JUNE 30, 2024. THE COLLEGE'S TRUSTEES ARE INVITED TO PARTICIPATE IN A TELECONFERENCE WITH MEMBERS OF THE COLLEGE'S ADMINISTRATION WHO ARE RESPONSIBLE FOR PREPARING THE COLLEGE'S RETURN. DURING THE TELECONFERENCE, THE COLLEGE'S FINANCIAL ADMINISTRATORS REVIEW THE DRAFT OF THE RETURN. WEBSITE ACCESS TO A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE TRUSTEES PRIOR TO THE FILING OF THE RETURN WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE COLLEGE HAS A FORMAL CONFLICT OF INTEREST POLICY. EVERY TRUSTEE AND OFFICER ALONG WITH EMPLOYEES WHO MEET THE CRITERIA AS DEFINED: EMPLOYEE: AN EMPLOYEE OF THE COLLEGE WHO HAS AUTHORITY TO EXPEND COLLEGE FUNDS OR TO INCUR CONTRACTUAL LIABILITY ON BEHALF OF THE COLLEGE IS REQUIRED TO ANNUALLY (1) REVIEW THE COLLEGE'S CONFLICT OF INTEREST POLICY, (2) DISCLOSE TO THE BEST OF HIS/HER KNOWLEDGE ANY BUSINESS, PERSONAL, FAMILY AND NOT-FOR-PROFIT RELATIONSHIPS THAT COULD REASONABLY GIVE RISE TO A CONFLICT OF INTEREST, (3) SUMMARIZE IN WRITING ANY POTENTIAL CONFLICT OF INTEREST AS MAY ALREADY EXIST, AND (4) ACKNOWLEDGE BY SIGNATURE ON A DISCLOSURE FORM THAT HE OR SHE ACTED IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THE POLICY. THE EMPLOYEE DISCLOSURE FORMS ARE SUBMITTED TO THE COLLEGE'S DIRECTOR OF HUMAN RESOURCES AND THE DISCLOSURE FORMS FOR TRUSTEES, OFFICERS AND KEY EMPLOYEES ARE SUBMITTED TO THE CHAIR OF THE COLLEGE'S FINANCE, AUDIT AND COMPLIANCE COMMITTEE. THE CHAIR OF THE BOARD OF TRUSTEES AND THE CHAIR OF THE FINANCE, AUDIT AND COMPLIANCE COMMITTEE ARE RESPONSIBLE FOR DETERMINING WHETHER OR NOT CERTAIN RELATIONSHIPS GIVE RISE TO CONFLICTS OF INTEREST. THE CHAIR OF THE FINANCE, AUDIT AND COMPLIANCE COMMITTEE DELIVERS A CONFLICT OF INTEREST REPORT TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15	A SPECIALLY APPOINTED COMMITTEE OF THE BOARD OF TRUSTEES, WHO WAS EMPOWERED BY THE BOARD OF TRUSTEES TO NEGOTIATE AN EMPLOYMENT CONTRACT WITH THE PRESIDENT, DETERMINED THE COMPENSATION FOR THE PRESIDENT OF THE COLLEGE. THE MEMBERS OF THE SPECIAL COMPENSATION COMMITTEE WERE INDEPENDENT, NONE WERE COMPENSATED BY THE COLLEGE, NOR DOES A COMPENSATION ARRANGEMENT EXIST BETWEEN THE COLLEGE, FAMILY MEMBERS OF THE COMPENSATION COMMITTEE OR ANY BUSINESS IN WHICH ANY OF THEIR FAMILY MEMBERS HAVE AN INTEREST WHEN THE PRESIDENT'S EMPLOYMENT AGREEMENT WITH WESTMINSTER COLLEGE WAS APPROVED ON OCTOBER 22, 2018. THE COMMITTEE REVIEWED THE COMPENSATION PAID TO THE PRESIDENTS OF 20 COLLEGES TO WHICH WESTMINSTER REGULARLY COMPARES ITSELF WITH RESPECT TO TUITION AND FEES, ENDOWMENT RETURNS AND OTHER METRICS. BASED ON THIS DATA, THE COMMITTEE WAS SATISFIED THAT THE COMPENSATION OFFERED TO DR. RICHARDSON REFLECTED THE FAIR MARKET VALUE FOR THE SERVICES TO BE RENDERED TO THE COLLEGE. THE PRESIDENT'S EMPLOYMENT CONTRACT EXPIRES ON JUNE 30, 2027. THE PRESIDENT'S BASE SALARY SHALL BE SUBJECT TO ANNUAL REVIEWS BY THE GOVERNANCE COMMITTEE OR ITS DESIGNEE, AND MAY BE INCREASED WITH THE APPROVAL OF THE EXECUTIVE COMMITTEE. THE COLLEGE DETERMINES THE COMPENSATION FOR ITS KEY EMPLOYEES BASED ON THE COMPENSATION REPORTED ON FORM 990 FOR THE COLLEGE'S PEER INSTITUTIONS. THE COLLEGE HAS IDENTIFIED 14 PEER INSTITUTIONS THAT HAVE CHARACTERISTICS SUCH AS ENROLLMENT, ENDOWMENT, STUDENT BODY, ETC. THAT ARE SIMILAR TO THE COLLEGE'S CHARACTERISTICS. IN ADDITION, THE COLLEGE ALSO USES A COMPENSATION SURVEY OF HIGHER EDUCATION INSTITUTIONS WHICH PROVIDES A BROADER BASIS TO HELP ASSESS THE REASONABLENESS OF THE COMPENSATION OF THE COLLEGE'S KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. IN ADDITION, THE COLLEGE'S FINANCIAL STATEMENTS MAY BE VIEWED ON THE ELECTRONIC MUNICIPAL MARKET ACCESS WEBSITE AT HTTP://EMMA.MSRB.ORG/.
FORM 990, PART VIII:	THE FOLLOWING MEMBERS SERVE ON THE WESTMINSTER BOARD OF TRUSTEES AS ASSOCIATE TRUSTEES BUT HAVE NO VOTING RIGHTS: MICHAEL E. ALEPRETE, DOUGLAS C. BRADY, TAYLOR B. HARMAN, NANCI D. HOSICK, DIANA I. ORTIZ MATOS, PAMELA A. RICHARDSON, LANE J. VOYTIK. THE FOLLOWING MEMBERS SERVE ON THE WESTMINSTER BOARD OF TRUSTEES AS TRUSTEES EMERITI BUT HAVE NO VOTING RIGHTS: GEORGE BERLIN, ROBERT BRUCE, LEONARD CARROLL, JAMES DEWAR, ROBERT GARDNER, GEORGE GREER, CAROLYN JONES, THOMAS MANSELL, WAYNE MILLER, ROBERT F. PATTON, WILLIAM RANKIN, RICHARD WHITE, MARTHA WILE.
FORM 990, PART XI, LINE 9:	CHANGES IN UNRECOGNIZED PENSION BENEFIT PLAN COSTS -10,735.
FORM 990, PART XII, QUESTION 2, FINANCIAL STATEMENTS AND REPORTING:	THE COLLEGE'S FINANCE, AUDIT AND COMPLIANCE COMMITTEE ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT AUDITORS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	INTERESTS IN TRUSTS (8)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Primary Activities	PHILANTHROPY	PrimaryActivitiesTxt
Legal Domicile State	PA	LegalDomicileStateCd
Direct Controlling NA	N/A	DirectControllingNACd
Entity Type	T	EntityTypeTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd