WGU CORPORATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WGU CORPORATION (EIN 84-1383926)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-12
- IRS object ID
- 202501329349303525
- 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 F
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-12T12:44:11-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
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 10TH FLOOR | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84111 | 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 | 841383926 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WGU Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % NADEEM SYED | InCareOfNm |
| Business Name Control | WGUC | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 South 700 East Suite 700 | AddressLine1Txt |
| City | Salt Lake City | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nadeem Syed | PersonNm |
| Person Title | Chief Fin. Officer | PersonTitleTxt |
| Phone | 3854285130 | PhoneNum |
| Signature | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW Frerker | PreparerPersonNm |
| PTIN | P01677675 | PTIN |
| Phone | 8012691818 | PhoneNum |
| Preparation | 2025-05-05 | PreparationDt |
| 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 | Scott Pulsipher | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 South 700 East Suite 700 | AddressLine1Txt |
| City | Salt Lake City | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $811,643,242 | 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 | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 1154 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $4,034 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,561,241 | PYContributionsGrantsAmt |
| CY Contributions Grants | $503,776 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $640,181,833 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $235,123,802 | CYProgramServiceRevenueAmt |
| PY Investment Income | $37,300,962 | PYInvestmentIncomeAmt |
| CY Investment Income | $28,712,572 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,089,916 | PYOtherRevenueAmt |
| CY Other Revenue | $366,325 | CYOtherRevenueAmt |
| PY Total Revenue | $682,133,952 | PYTotalRevenueAmt |
| CY Total Revenue | $264,706,475 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,811,215 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $386,148,987 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $160,394,121 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $4,024,569 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $294,180,553 | PYOtherExpensesAmt |
| CY Other Expenses | $112,409,671 | CYOtherExpensesAmt |
| PY Total Expenses | $693,140,755 | PYTotalExpensesAmt |
| CY Total Expenses | $272,803,792 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$11,006,803 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$8,097,317 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $686,959,304 | TotalAssetsBOYAmt |
| Total Assets EOY | $945,870,128 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $371,700,144 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $595,995,597 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $315,259,160 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $349,874,531 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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 1) Western Governors University and 2) WGU Academy. Western Governors University is a 501(c)(3) organization, and WGU Academy was a 501(c)(3) organization until converting to a wholly-owned partnership and disregarded entity of the Organization as of June 30, 2024. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $243,064,538 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $235,123,802 | 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 and WGU Academy. The Organization provides direction over the policies, programs, and activities of these supported organizations in addition to financial support. In FY24, the Organization provided $10.6 million of funding to these supported organizations. The Organization also provides administrative services (accounting, HR, legal, finance, management, procurement, etc.) to these supported organizations. | Desc |
| Total Program Service Expenses | $243,064,538 | 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 | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 |
| IRP Document | 346 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1154 | 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NADEEM SYED | PersonNm |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
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 |
|---|---|---|---|---|---|---|---|---|---|
| SCOTT PULSIPHER | |||||||||
| TRUSTEE/PRESIDENT | 41.0 | 4.0 | Yes (X) | Yes (X) | $2,205,837 | $0 | $62,280 | ||
| DAVID GROW | |||||||||
| CHIEF OPERATING OFFICER | 40.0 | 2.0 | Yes (X) | $810,920 | $0 | $72,690 | |||
| NADEEM SYED | |||||||||
| CHIEF FINANCIAL OFFICER | 40.0 | 2.0 | Yes (X) | $619,771 | $0 | $51,930 | |||
| DAVID MORALES | |||||||||
| SR VP, TECHNOLOGY & CIO | 40.0 | 0.0 | $616,608 | $0 | $33,848 | Yes (X) | |||
| BONNIE PATTEE | |||||||||
| SR VP, PEOPLE & TALENT | 40.0 | 0.0 | $519,496 | $0 | $56,007 | Yes (X) | |||
| JASON LEVIN | |||||||||
| EXECUTIVE DIRECTOR, LABS | 40.0 | 0.0 | $458,620 | $0 | $56,530 | Yes (X) | |||
| ROBERT HUNT | |||||||||
| SR VP, GENERAL COUNSEL, SECR. | 40.0 | 2.0 | Yes (X) | $395,333 | $0 | $86,530 | |||
| ANNALISA HOLCOMBE | |||||||||
| PRESIDENT, WGU ADVANCEMENT | 40.0 | 0.0 | $388,861 | $0 | $58,266 | Yes (X) | |||
| PATRICIA MOORE | |||||||||
| VICE PRESIDENT, ENGINEERING | 40.0 | 0.0 | $382,886 | $0 | $41,579 | Yes (X) | |||
| PAUL DROUBAY | |||||||||
| VICE PRESIDENT, TOTAL REWARDS | 40.0 | 0.0 | $364,531 | $0 | $56,486 | Yes (X) | |||
| HENRY HUMPHREYS | |||||||||
| VP, PRODUCT & PORTF. MANAG. | 40.0 | 0.0 | $334,965 | $0 | $46,486 | Yes (X) | |||
| DR CHARLES SORENSON | |||||||||
| CHAIR (THRU 11/23) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| JOE FULLER | |||||||||
| CHAIR | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| LENNY MENDONCA | |||||||||
| VICE-CHAIR | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| JOHN W BLUFORD III | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| APRIL CHOU | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| COLE CLARK | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DWANA FRANKLIN-DAVIS | |||||||||
| TRUSTEE (AS OF 11/23) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| TALIA MILGROM-ELCOTT | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| THE HONORABLE JIM GERINGER | |||||||||
| TRUSTEE (EMERITUS AS OF 11/23) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| KERRY HEALY | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| ELOY ORTIZ OAKLEY | |||||||||
| TRUSTEE (AS OF 11/23) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DAVID SIMMONS | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DR SAMUEL H SMITH | |||||||||
| TRUSTEE (EMERITUS AS OF 11/23) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| JESSIE WOOLEY-WILSON | |||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| COURTNEY HILLS MCBETH | |||||||||
| CAO & PROVOST (AS OF 1/24) | 40.0 | 2.0 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $7,097,828 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $622,632 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 150 | 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 |
|---|---|---|---|---|---|
| Globalization Partners LLC | |||||
| 175 Federal Street Floor 17 | BOSTON | MA | 02110 | PROFESSIONAL SERVICE | $8,620,144 |
| Genesys Cloud Services Inc | |||||
| 1302 El Camino Real Suite 300 | MENLO PARK | CA | 94025 | TECHNOLOGY | $7,042,069 |
| Salesforcecom Inc | |||||
| 415 Mission Street 3rd Floor | SAN FRANCISCO | CA | 94105 | SOFTWARE | $6,262,839 |
| Reliance Standard Life Insurance Co | |||||
| 45 Sego Lily Drive Suite 104 | SANDY | UT | 84070 | INSURANCE | $4,227,871 |
| ReliaStar Life Insurance Company | |||||
| 3702 Paysphere Circle | CHICAGO | IL | 60674 | INSURANCE | $4,224,442 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 150 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $503,776 | AllOtherContributionsAmt |
| Total Contributions | $503,776 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SHARED SERVICE FEES | 611430 | $232,321,292 | $232,321,292 |
| OTHER SERVICES | 611430 | $2,802,510 | $2,802,510 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $235,123,802 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,748,430 | TotalRevenueColumnAmt |
| Exclusion | $20,748,430 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $554,900,909 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $546,908,612 | SecuritiesAmt |
| Other | $28,155 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,992,297 | SecuritiesAmt |
| Other | -$28,155 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,964,142 | TotalRevenueColumnAmt |
| Exclusion | $7,964,142 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900001 | BusinessCd |
| Total Revenue Column | $366,325 | TotalRevenueColumnAmt |
| Exclusion | $366,325 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $366,325 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $264,706,475 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $235,123,802 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $29,078,897 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,075,507 | TotalAmt |
| Program Services | $5,143,443 | ProgramServicesAmt |
| Management And General | $1,932,064 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,367,249 | TotalAmt |
| Program Services | $105,158,438 | ProgramServicesAmt |
| Management And General | $10,670,318 | ManagementAndGeneralAmt |
| Fundraising | $2,538,493 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,880,946 | TotalAmt |
| Program Services | $6,102,374 | ProgramServicesAmt |
| Management And General | $653,125 | ManagementAndGeneralAmt |
| Fundraising | $125,447 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,147,555 | TotalAmt |
| Program Services | $16,272,421 | ProgramServicesAmt |
| Management And General | $1,564,652 | ManagementAndGeneralAmt |
| Fundraising | $310,482 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,922,864 | TotalAmt |
| Program Services | $8,842,513 | ProgramServicesAmt |
| Management And General | $904,939 | ManagementAndGeneralAmt |
| Fundraising | $175,412 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $713,411 | TotalAmt |
| Program Services | $642,067 | ProgramServicesAmt |
| Management And General | $71,344 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $684,469 | TotalAmt |
| Program Services | $611,294 | ProgramServicesAmt |
| Management And General | $67,925 | ManagementAndGeneralAmt |
| Fundraising | $5,250 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,567 | TotalAmt |
| Program Services | $363,209 | ProgramServicesAmt |
| Management And General | $40,358 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,364,569 | TotalAmt |
| Program Services | $2,128,102 | ProgramServicesAmt |
| Management And General | $236,467 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,217,695 | TotalAmt |
| Program Services | $16,945,288 | ProgramServicesAmt |
| Management And General | $1,882,899 | ManagementAndGeneralAmt |
| Fundraising | $389,508 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,284,053 | TotalAmt |
| Program Services | $1,989,854 | ProgramServicesAmt |
| Management And General | $221,105 | ManagementAndGeneralAmt |
| Fundraising | $73,094 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,545,048 | TotalAmt |
| Program Services | $11,218,265 | ProgramServicesAmt |
| Management And General | $1,246,533 | ManagementAndGeneralAmt |
| Fundraising | $80,250 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,524,015 | TotalAmt |
| Program Services | $32,856,560 | ProgramServicesAmt |
| Management And General | $3,650,901 | ManagementAndGeneralAmt |
| Fundraising | $16,554 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,277,366 | TotalAmt |
| Program Services | $2,901,326 | ProgramServicesAmt |
| Management And General | $322,385 | ManagementAndGeneralAmt |
| Fundraising | $53,655 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,993,080 | TotalAmt |
| Program Services | $3,453,046 | ProgramServicesAmt |
| Management And General | $383,690 | ManagementAndGeneralAmt |
| Fundraising | $156,344 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,946,241 | TotalAmt |
| Program Services | $2,590,963 | ProgramServicesAmt |
| Management And General | $287,898 | ManagementAndGeneralAmt |
| Fundraising | $67,380 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,643,233 | TotalAmt |
| Program Services | $10,643,233 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,398,598 | TotalAmt |
| Program Services | $12,046,789 | ProgramServicesAmt |
| Management And General | $1,338,595 | ManagementAndGeneralAmt |
| Fundraising | $13,214 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,554,113 | TotalAmt |
| Program Services | $1,395,023 | ProgramServicesAmt |
| Management And General | $155,010 | ManagementAndGeneralAmt |
| Fundraising | $4,080 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BAD DEBT EXPENSES | $1,000,073 | $1,000,073 | ||
| EXCISE, STATE, & LOCAL TAXES | $198,049 | $178,243 | $19,806 | |
| FOREIGN CURRENCY TRX LOSSES | $177,100 | $159,389 | $17,711 | |
| MISCELLANEOUS EXPENSES | $484,991 | $422,625 | $46,960 | $15,406 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,803,792 | TotalAmt |
| Program Services | $243,064,538 | ProgramServicesAmt |
| Management And General | $25,714,685 | ManagementAndGeneralAmt |
| Fundraising | $4,024,569 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,205,090 | BOYAmt |
| EOY | $38,322,689 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,201,869 | BOYAmt |
| EOY | $296,996 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,400,561 | BOYAmt |
| EOY | $235,332 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,732,391 | BOYAmt |
| EOY | $16,264,092 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $115,582,893 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $41,772,154 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,993,371 | BOYAmt |
| EOY | $73,810,739 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,322,196 | BOYAmt |
| EOY | $658,150,968 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,057,978 | BOYAmt |
| EOY | $78,909,970 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,247,535 | BOYAmt |
| EOY | $38,766,654 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,798,313 | BOYAmt |
| EOY | $41,112,688 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $686,959,304 | BOYAmt |
| EOY | $945,870,128 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,539,951 | BOYAmt |
| EOY | $39,537,239 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $367,302 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $338,160,193 | BOYAmt |
| EOY | $556,091,056 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,700,144 | BOYAmt |
| EOY | $595,995,597 | 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 | $301,291,618 | BOYAmt |
| EOY | $347,262,169 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,967,542 | BOYAmt |
| EOY | $2,612,362 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,259,160 | BOYAmt |
| EOY | $349,874,531 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $686,959,304 | BOYAmt |
| EOY | $945,870,128 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$8,097,317 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $33,502,661 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $9,210,027 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 2 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (2 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| WESTERN GOVERNORS UNIVERSITY | ||||
| 474365018 | 2 | Yes (true) | $110,645 | $0 |
| WGU ACADEMY | ||||
| 852768979 | 2 | Yes (true) | $10,532,589 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 2 | SupportedOrganizationsTotalCnt |
| Support Sum | $10,643,234 | 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, SECTION A, LINE 5A: | WGU Labs (EIN: 82-4523369) ceased being a supported organization as of the beginning of FY24, since it converted to a wholly-owned LLC of the Organization that is disregarded for tax purposes. In addition, WGU Academy (EIN: 85-2768979) converted to a wholly-owned LLC of the Organization as of the end of FY24, so in future years it will be a disregarded entity for tax purposes. |
| SCHEDULE A, SECTION E, LINE 3A: | 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, SECTION E, LINE 3B: | 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 |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $263,341 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $263,341 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $272,540,451 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $272,803,792 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp |
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 | $248,749 | CurrentYearMinus3Amt |
| Current Year Minus2 | $149,401 | CurrentYearMinus2Amt |
| Current Year Minus1 | $86,755 | CurrentYearMinus1Amt |
| Current Year | $263,341 | CurrentYearAmt |
| Total | $748,246 | 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 |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| 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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| 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 |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $395,660 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $34,000 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $17,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $412,660 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.26500 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.49050 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.24450 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
| Land | LandGrp |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $957,328 | OtherCostOrOtherBasisAmt |
| Depreciation | $594,548 | DepreciationAmt |
| Book Value | $362,780 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,746,469 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,165,463 | DepreciationAmt |
| Book Value | $8,581,006 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,445,441 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,386,403 | DepreciationAmt |
| Book Value | $6,059,038 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $79,433,655 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,625,740 | DepreciationAmt |
| Book Value | $58,807,915 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $73,810,739 | TotalBookValueLandBuildingsAmt |
| Financial Derivatives | FinancialDerivativesGrp | |
| Closely Held Equity Interests | CloselyHeldEquityInterestsGrp |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| GLAS FUNDS SPC | $63,536,097 | F |
| OTHER SECURITIES | $15,373,873 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $78,909,970 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| PAYABLE TO WESTERN GOVERNORS UNIV. | $509,404,072 |
| LEASE LIABILITY | $43,800,627 |
| PAYABLE TO WGU ACADEMY | $2,886,357 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $556,091,056 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART V, LINE 4: | THE ENDOWMENT FUNDS OF THE ORGANIZATION ARE USED TO FUND SCHOLARSHIPS FOR STUDENTS. |
| SCHEDULE D, PART X, LINE 2: | 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 | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 136 | EmployeeCnt |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | IT services | SpecificServicesProvidedTxt |
| Region Total Expenditures | $8,249,443 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 136 | SubtotalEmployeesCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 136 | TotalEmployeeCnt |
| Subtotal Spent | $8,249,443 | SubtotalSpentAmt |
| Total Spent | $8,249,443 | 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 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 (11 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 | $804,934 | $0 | $650,000 | $0 | $750,903 | $0 | $30,000 | $0 | $32,280 | $0 | $2,268,117 | $0 | $0 | $0 |
| DAVID GROW | ||||||||||||||
| CHIEF OPERATING OFFICER | $482,903 | $0 | $215,000 | $0 | $113,017 | $0 | $30,000 | $0 | $42,690 | $0 | $883,610 | $0 | $0 | $0 |
| NADEEM SYED | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $475,771 | $0 | $144,000 | $0 | $0 | $0 | $22,500 | $0 | $29,430 | $0 | $671,701 | $0 | $0 | $0 |
| DAVID MORALES | ||||||||||||||
| SR VP, TECHNOLOGY & CIO | $440,745 | $0 | $113,895 | $0 | $61,968 | $0 | $4,466 | $0 | $29,382 | $0 | $650,456 | $0 | $0 | $0 |
| BONNIE PATTEE | ||||||||||||||
| SR VP, PEOPLE & TALENT | $395,064 | $0 | $82,800 | $0 | $41,632 | $0 | $30,000 | $0 | $26,007 | $0 | $575,503 | $0 | $0 | $0 |
| JASON LEVIN | ||||||||||||||
| EXECUTIVE DIRECTOR, LABS | $335,084 | $0 | $85,730 | $0 | $37,806 | $0 | $22,500 | $0 | $34,030 | $0 | $515,150 | $0 | $0 | $0 |
| ROBERT HUNT | ||||||||||||||
| SR VP, GENERAL COUNSEL, SECR. | $325,791 | $0 | $58,855 | $0 | $10,687 | $0 | $30,000 | $0 | $56,530 | $0 | $481,863 | $0 | $0 | $0 |
| ANNALISA HOLCOMBE | ||||||||||||||
| PRESIDENT, WGU ADVANCEMENT | $307,889 | $0 | $55,515 | $0 | $25,457 | $0 | $30,000 | $0 | $28,266 | $0 | $447,127 | $0 | $0 | $0 |
| PATRICIA MOORE | ||||||||||||||
| VICE PRESIDENT, ENGINEERING | $336,531 | $0 | $46,355 | $0 | $0 | $0 | $30,000 | $0 | $11,579 | $0 | $424,465 | $0 | $0 | $0 |
| PAUL DROUBAY | ||||||||||||||
| VICE PRESIDENT, TOTAL REWARDS | $309,371 | $0 | $55,160 | $0 | $0 | $0 | $22,456 | $0 | $34,030 | $0 | $421,017 | $0 | $0 | $0 |
| HENRY HUMPHREYS | ||||||||||||||
| VP, PRODUCT & PORTF. MANAG. | $302,045 | $0 | $32,920 | $0 | $0 | $0 | $16,904 | $0 | $29,582 | $0 | $381,451 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PART I, LINE 1A: | 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: | 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
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Spencer Grow | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Officer's son | RelationshipDescriptionTxt |
| Transaction | $28,704 | TransactionAmt |
| Transaction | Wages paid | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B: | THE FORM 990 IS REVIEWED BY THE ORGANIZATION OFFICERS AND DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C: | 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, 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 FY24. 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. |
| FORM 990, PART VI, SECTION C, LINE 19: | 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: MERGER OF WGU LABS NET ASSETS (AND WGU LABS MGMT) : $8,070,027 ADJUSTMENT TO BEGINNING BALANCE FOR INTERCOMPANY TRANSACTION : $640,000 CAPITAL CONTRIBUTIONS : $500,000 --------- TOTAL : $9,210,027 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (12 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 | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Juvo Ventures LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 834287681 | SEE PART VII | UT | $1,253,397 | $14,991 | WGU CORP | |||||
| Juvo Ventures Fund GP LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 843708387 | SEE PART VII | UT | -$64,669 | $975,385 | WGU CORP | |||||
| WGU Holding LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 843853956 | SEE PART VII | UT | $0 | $0 | WGU CORP | |||||
| Pineview Financial LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 871704174 | SEE PART VII | UT | $0 | $0 | WGU CORP | |||||
| Suncrest Financial LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 871704350 | SEE PART VII | UT | $305 | $0 | WGU CORP | |||||
| Open Skills Network LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 320719591 | SEE PART VII | UT | $0 | $0 | WGU CORP | |||||
| WGU Reserve LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 923281653 | SEE PART VII | UT | $58,047,821 | $763,146,319 | WGU CORP | |||||
| Amplio Management Group LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 923153139 | SEE PART VII | UT | $0 | $0 | WGU CORP | |||||
| Pathway Services Group LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 923112854 | SEE PART VII | UT | $0 | $0 | WGU CORP | |||||
| Opportunity Partners LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 923103380 | SEE PART VII | UT | $0 | $0 | WGU CORP | |||||
| WGU Labs LLC | ||||||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 824523369 | SEE PART VII | UT | $1,041,451 | $6,636,165 | WGU CORP | |||||
| WGU Innovation Services SC | ||||||||||||||
| 000000000 | SEE PART VII | $8,884,817 | $2,439,627 | WGU CORP | Paseo Royal Country 4650 Piso 5 | Zapopan | RQ | 45116 | MX | |||||
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (9 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 CORP | Yes (true) |
| WGU Academy | ||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 852768979 | School | UT | 501(c)(3) | 2 | WGU CORP | Yes (true) |
| WGU Indiana Inc | ||||||||||
| 333 N Alambama St Ste 250 | Indianapolis | IN | 46204 | 273530075 | School | IN | 501(c)(3) | 2 | WGU CORP | false |
| WGU Washington Inc | ||||||||||
| 220435 72nd Ave S 301 | Kent | WA | 98032 | 463681966 | School | WA | 501(c)(3) | 2 | WGU CORP | false |
| WGU Texas Inc | ||||||||||
| 402-A Palm Valley Blvd PMB 323 | Round Rock | TX | 78664 | 463688170 | School | TX | 501(c)(3) | 2 | WGU CORP | false |
| WGU Missouri Inc | ||||||||||
| 8000 Maryland Ave Ste 410 | St Louis | MO | 63105 | 463698226 | School | MO | 501(c)(3) | 2 | WGU CORP | false |
| WGU Tennessee Inc | ||||||||||
| 501 Corporate Centre Dr Ste 390 | Franklin | TN | 37067 | 463707548 | School | TN | 501(c)(3) | 2 | WGU CORP | false |
| Miller Bullen Hansen Scholarship Fdn | ||||||||||
| 595 S Riverwoods Parkway Ste 400 | Logan | UT | 84321 | 472548348 | Support | UT | 501(c)(3) | 12A | WGU CORP | false |
| Hansen Scholars WGU Foundation Inc | ||||||||||
| 595 S Riverwoods Parkway Ste 400 | Logan | UT | 84321 | 472570865 | Support | UT | 501(c)(3) | 12A | WGU CORP | false |
| 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 | false | 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 | false | 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 | $110,645 | SEE PART VII |
| WGU ACADEMY | ||
| b | $10,532,589 | SEE PART VII |
| Western Governors University | ||
| J | $8,525,305 | SEE PART VII |
| WGU ACADEMY | ||
| J | $141,986 | SEE PART VII |
| Western Governors University | ||
| L | $230,100,914 | SEE PART VII |
| WGU ACADEMY | ||
| L | $2,220,378 | SEE PART VII |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE R, PART I, COLUMN B: | NAME: Juvo Ventures, LLC PRIMARY ACTIVITY: Investment manager NAME: Juvo Ventures Fund GP, LLC PRIMARY ACTIVITY: General partner of fund NAME: WGU Holding, LLC PRIMARY ACTIVITY: Hold intellectual property NAME: Pineview Financial, LLC PRIMARY ACTIVITY: Pursue alternative financing NAME: Suncrest Financial, LLC PRIMARY ACTIVITY: Pursue alternative financing NAME: Open Skills Network, LLC PRIMARY ACTIVITY: Higher education initiative NAME: WGU Reserve, LLC PRIMARY ACTIVITY: Hold investments NAME: Amplio Management Group, LLC PRIMARY ACTIVITY: Manage investment entities NAME: Pathway Services Group, LLC PRIMARY ACTIVITY: Manage academic ventures NAME: Opportunity Partners, LLC PRIMARY ACTIVITY: Manage supporting operations NAME: WGU Labs, LLC PRIMARY ACTIVITY: Research & Development NAME: WGU Innovation Services, SC PRIMARY ACTIVITY: IT services |
| SCHEDULE R, PART V, LINE 2: | NAME OF OTHER ORGANIZATION: Western Governors University METHOD OF DETERMINING AMOUNT INVOLVED: ACTUAL CASH CONTRIBUTED NAME OF OTHER ORGANIZATION: WGU ACADEMY METHOD OF DETERMINING AMOUNT INVOLVED: ACTUAL CASH CONTRIBUTED NAME OF OTHER ORGANIZATION: Western Governors University METHOD OF DETERMINING AMOUNT INVOLVED: ESTIMATE BASED UPON SPACE OCCUPIED NAME OF OTHER ORGANIZATION: WGU ACADEMY METHOD OF DETERMINING AMOUNT INVOLVED: ESTIMATE BASED UPON SPACE OCCUPIED NAME OF OTHER ORGANIZATION: Western Governors University METHOD OF DETERMINING AMOUNT INVOLVED: BASED UPON HEADCOUNT NAME OF OTHER ORGANIZATION: WGU ACADEMY METHOD OF DETERMINING AMOUNT INVOLVED: BASED UPON HEADCOUNT |