2025-05-01T11:49:06+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 910617727 WALLA WALLA UNIVERSITY WALL 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 JOHN MCVAY PRESIDENT 5095272391 2025-05-01 true Lauren Denton P01571860 2604604000 2025-05-01 2023 2025-03-06 01:10:19Z JOHN MCVAY 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 71355405 false X WWW.WALLAWALLA.EDU X 1902 WA A SEVENTH-DAY ADVENTIST INSTITUTION, A COMMUNITY OF FAITH & DISCOVERY COMMITTED TO EXCELLENCE IN THOUGHT, GENEROSITY IN SERVICE, BEAUTY IN EXPRESSION & FAITH IN GOD. 25 24 1561 60 374331 0 12961513 15511516 50155942 50622740 1323716 2128592 328921 648375 64770092 68911223 17545825 20030743 0 30931086 28916097 0 0 1183326 19986186 19944495 68463097 68891335 -3693005 19888 142366630 147252736 15817877 15272950 126548753 131979786 THE UNIVERSITY SEEKS TO IMPART A BROAD KNOWLEDGE OF THE ARTS, SCIENCES AND PROFESSIONS BY CAREFUL INSTRUCTION AND OPEN INQUIRY AND TO TRANSLATE ACADEMIC ACHIEVEMENT INTO RESPONSIBLE CITIZENSHIP AND GENEROUS SERVICE TO OTHERS. false false 52324777 20030743 43033424 POST-SECONDARY EDUCATION OF APPROXIMATELY 1800 STUDENTS. LIBERAL ARTS, SCIENCE AND PROFESSIONAL INSTRUCTIONAL PROGRAMS TO BOTH BACHELOR'S AND MASTER'S DEGREES. 8498089 7863360 DORMITORY AND OTHER HOUSING FACILITIES FOR STUDENTS AND OTHER AUXILIARY OPERATIONS. 60822866 true true false false true false true false true true false false false true false true false true false true false false false false false false false true false false false false false false false false false false false false false false false false false false true 2676 0 true 1561 true true true false false false false false false false false false false false X 25 24 false false false false true true false true true false false true true true true true true true true false MT OR WA X X ERIC JAMES 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 JOHN FREEDMAN CHAIR 0.0 0.0 X X 0 0 0 JOHN MCVAY PRESIDENT 40.0 0.0 X X 21766 0 119318 ALEX BRYAN SECRETARY 0.0 0.0 X 0 0 0 BILL MCCLENDON DIRECTOR 0.0 0.0 X 0 0 0 BRUCE THORN DIRECTOR 0.0 0.0 X 0 0 0 CLINT HESS DIRECTOR 0.0 0.0 X 0 0 0 COLUMBUS CANDIES JR DIRECTOR 0.0 0.0 X 0 0 0 DAVID JAMIESON DIRECTOR 0.0 0.0 X 0 0 0 DAVID PREST JR DIRECTOR 0.0 0.0 X 0 0 0 DOUG BING DIRECTOR 0.0 0.0 X 0 0 0 GARY BOTIMER DIRECTOR 0.0 0.0 X 0 0 0 JAIME RODRIGUEZ DIRECTOR 0.0 0.0 X 0 0 0 JOYCE NEWMYER VICE CHAIR 0.0 0.0 X 0 0 0 KATHY MORGAN DIRECTOR 0.0 0.0 X 0 0 0 KEITH HALLAM DIRECTOR 0.0 0.0 X 0 0 0 LOWELL COOPER DIRECTOR 0.0 0.0 X 0 0 0 MILEEN LOEFFLER DIRECTOR 0.0 0.0 X 0 0 0 PAUL RHYNARD DIRECTOR 0.0 0.0 X 0 0 0 RON WILKINSON DIRECTOR 0.0 0.0 X 0 0 0 SERGIO HERNANDEZ DIRECTOR 0.0 0.0 X 0 0 0 STEPHANIE GATES DIRECTOR 0.0 0.0 X 0 0 0 STEVE KREITNER DIRECTOR 0.0 0.0 X 0 0 0 TODD PASCOE DIRECTOR 0.0 0.0 X 0 0 0 TRAVIS CRUMLEY DIRECTOR 0.0 0.0 X 0 0 0 YVONNE IWASA DIRECTOR 0.0 0.0 X 0 0 0 PAM CRESS VP OF ACADEMICS 40.0 0.0 X 98637 0 28869 PRAKASH RAMOUTAR VP OF FINANCE 40.0 0.0 X 97106 0 38822 217509 0 187009 0 false false false SODEXO INC & AFFILIATES 9810 WASHINGTONIAN BOULEVARD GAITHERSBURG MD 20878 FOOD SERVICE 2630718 BLUE ZONES LLC 323 N WASHINGTON AVE N 2ND FLOOR MINNEAPOLIS MN 55401 EDUCATION 1133333 BARNES & NOBLE COLLEGE BOOKSELLERS 120 MOUNTAIN VIEW BLVD BASKING RIDGE NJ 07920 BOOKSTORE 422503 IGI RESOURCES INC 501 WESTLAKE PARK BLVD HOUSTON TX 770792604 CONSTRUCTION 364301 ADVENTIST COLLEGES ABROAD 9705 PATUXENT WOODS DR COLUMBIA MD 21046 EDUCATION 343792 24 1295252 14216264 23957 15511516 TUITION 611600 40089702 40089702 FEES 611600 3613367 3613367 AUXILIARY SERVICES 611600 5799808 5799808 OTHER REVENUE 611600 1119863 1119863 0 0 0 0 50622740 1916577 1916577 427307 190105 237202 0 237202 237202 72661 741052 72950 528748 -289 212304 212015 212015 2063552 1652379 411173 36842 374331 0 0 0 0 0 68911223 50896784 374331 2128592 20030743 20030743 334095 99519 234576 20866842 18752779 1524134 589929 1211234 1088521 88470 34243 4986221 4481057 364198 140966 1517705 1363943 110855 42907 61472 53402 4825 3245 122461 122461 79301 79301 3804827 1996047 1795383 13397 50275 48290 224 1761 3061045 2621742 384421 54882 1285044 253683 1027771 3590 1597154 1085309 494984 16861 1715139 1585938 82507 46694 602975 511996 49142 41837 33509 33688 -136 -43 2927142 2798966 97312 30864 1492842 1405209 65865 21768 EQUIPMENT REPAIRS 1905885 1646593 242198 17094 MEMBERSHIPS 270540 228451 41238 851 TAXES 47149 25071 20557 1521 BAD DEBTS -59759 -59759 947494 771678 54857 120959 68891335 60822866 6885143 1183326 1395968 895064 8554768 15855284 0 558035 2310429 3001582 0 0 0 0 7023695 6742744 393817 362150 1396735 678477 106087007 65310456 43858099 40776551 68752288 71377774 21569 0 0 0 8659262 7005075 142366630 147252736 3975750 4007473 0 0 1420443 1593148 0 0 0 0 0 0 0 0 745460 720087 9676224 8952242 15817877 15272950 X 60460671 57419759 66088082 74560027 126548753 131979786 142366630 147252736 X 19888 4416230 8174 986741 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 56580 56580 587318 true true 50000 X false 39872609 937337 4698545 1573262 -2638239 46573468 36736853 1107798 3358605 1329716 931 39872609 40565292 499667 -4000789 1032218 -704901 36736853 32213703 2326690 7449533 2020453 -595819 40565292 29624344 3054104 340272 1282094 -477077 32213703 0.11 0.89 0.0 false false 5931664 5931664 66578384 38970690 27607694 9410295 5898396 3511899 23332685 19937291 3395394 833979 504079 329900 40776551 FUNDS HELD FOR US GOVERNMENT 2984048 OTHER LIABILITIES 1629743 ASSET RETIREMENT OBLIGATION 3322855 RETIREMENT ALLOWANCE 1015596 8952242 56134109 4416230 8174 2829225 7253629 48880480 20030743 20030743 68911223 50703076 1842484 1842484 48860592 20030743 20030743 68891335 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections WALLA WALLA RECEIVES DONATIONS OF ANCIENT MANUSCRIPTS AND OTHER OLD BOOKS WHICH ARE USED FOR SCHOLARLY RESEARCH. IT ALSO RECEIVES DONATIONS OF ARTWORK WHICH IT DISPLAYS ON ITS BUILDINGS THROUGHOUT THE CAMPUS. Schedule D, Part V, Line 4 Intended uses of endowment funds WALLA WALLA UNIVERSITY USES ITS ENDOWMENT FUNDS PRIMARILY TO PROVIDE SCHOLARSHIPS FOR STUDENTS RELATED TO SPECIFIC DISCIPLINES AS SPECIFIED BY DONORS. A MINIMUM OF $25,000 IS REQUIRED TO ESTABLISH AN ENDOWMENT FUND WITH INDIVIDUALIZED SCHOLARSHIP AWARDING CRITERIA. OTHER ENDOWMENT FUNDS ARE USED FOR MAJOR REPAIRS AND MAINTENANCE OF UNIVERSITY BUILDINGS, AND FOR THE PURCHASE OF SCIENTIFIC AND OTHER EQUIPMENT. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COGS - 1652379 ACTUARIAL ADJUSTMENTS - 986741 RENTAL EXPENSES - 190105 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT FINANCIAL AID - 20030743 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COGS - 1652379 RENTAL EXPENSES - 190105 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID - 20030743 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY AN ANNUAL NOTICE OF NONDISCRIMINATION IS PUBLISHED IN "THE GLEANER", A PUBLICATION OF THE NORTH PACIFIC UNION CONFERENCE OF SDAS WHOSE MEMBERS FORM THE CONSTITUENCY OF WWU. THE NOTICE STATES, "ALL ADVENTIST SCHOOLS SHALL ADMIT STUDENTS OF ANY RACE TO ALL RIGHTS, PRIVILEGES, PROGRAMS...NO DISCRIMINATION SHALL BE MADE ON THE BASIS OF RACE, COLOR, ETHNIC BACKGROUND, COUNTRY OF ORIGIN OR GENDER." THE WWU BULLETIN ALSO MAKES THIS SAME STATEMENT ANNUALLY. Europe (Including Iceland and Greenland) 0 0 Program Services ADVENTIST COLLEGES 343792 0 0 0 0 0 0 343792 0 343792 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual true FINANCIAL AID TO STUDENTS 1227 20030743 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SCHOLARSHIPS AND GRANTS TO STUDENTS ARE GENERALLY DETERMINED BY THE STUDENT FINANCIAL SERVICES OFFICE. EACH STUDENT FILE IS REVIEWED IN ACCORDANCE WITH THE DESIGNATED ELIGIBILITY REQUIREMENTS OF THE SCHOLARSHIPS OR GRANTS. THEY ARE MONITORED BY DISBURSING FUNDS FROM THE SFS OFFICE INTO THE STUDENT ACCOUNTS. SOME SCHOLARSHIPS ARE AWARDED BY FACULTY ON THE BASIS OF MERIT. Form 990, Part VI, Line 8a DOCUMENTATION OF MEETINGS HELD AND WRITTEN ACTIONS UNDERTAKEN ANY ACTION TAKEN AT THE MEETING OF THE BOARD OF TRUSTEES, OR ANY COMMITTEE THEREOF, MUST BE CONSENTED TO BY VOICE VOTE OR IN WRITING, AND A RECORD OF ALL ACTIONS ARE FILED WITH THE RECORD OF THE MINUTES OF THE BOARD. Form 990, Part VI, Line 1a NON-INDEPENDENT BOARD MEMBER JOHN MCVAY IS A COMPENSATED EMPLOYEE OF WALLA WALLA UNIVERSITY AND IS THEREFORE CONSIDERED A NON-INDEPENDENT BOARD MEMBER. Form 990, Part VI, Line 6 Classes of members or stockholders THE CONSTITUENT MEMBERS OF WWU ARE MEMBERS OF THE SDA CHURCH IN GOOD AND REGULAR STANDING AND CONSIST OF THE FOLLOWING: A. THE MEMBERS OF THE EXECUTIVE COMMITTEE OF THE NORTH PACIFIC UNION CONFERENCE OF SDAS; B. THE MEMBERS OF THE EXECUTIVE COMMITTEE OF THE GENERAL CONFERENCE IN ATTENDANCE AT THE CONSTITUENT MEMBERSHIP MEETING; C. THE BOARD OF TRUSTEES OF THE UNIVERSITY; AND D. THE DELEGATES DULY AND REGULARLY ELECTED, APPOINTED, OR SELECTED TO ANY REGULARLY CALLED SESSION OF THE NORTH PACIFIC UNION CONFERENCE OF SDAS, ACCORDING TO THE ADOPTED AND ESTABLISHED RULES AND REGULATIONS THEREOF. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body OVER HALF THE MEMBERS OF THE BOARD OF TRUSTEES ARE TO BE ELECTED BY THE CONSTITUENT MEMBERS OF WWU. THE OTHER MEMBERS DERIVE THEIR MEMBERSHIP ON THE BOARD OF TRUSTEES BASED ON HOLDING POSITIONS OF EMPLOYMENT WITHIN THE SEVENTH-DAY ADVENTIST CHURCH ORGANIZATION (INCLUDING ONE REPRESENTATIVE FROM ADVENTIST HEALTH). Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE CONTROLLER AND CFO. A COPY OF FORM 990 EXCLUDING SCHEDULE B DONOR INFORMATION IS REVIEWED BY THE FINANCE AND FACILITIES COMMITTEE OF THE BOARD BEFORE FILING. THIS COPY IS ALSO MADE AVAILABLE TO THE ENTIRE BOARD VIA ELECTRONIC MEANS PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ALL TRUSTEES, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST. BOARD MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DECLARATION ANNUALLY DISCLOSING ANY FINANCIAL INTEREST OR FAMILY/BUSINESS RELATIONSHIP THAT WOULD COMPETE OR CONFLICT WITH THE INTERESTS OF THE UNIVERSITY. IN THE EVENT OF ANY CONFLICT OR POTENTIAL CONFLICT OF INTEREST, INDIVIDUALS AGREE TO NOTIFY THE UNIVERSITY IN WRITING AND APPROPRIATE MEASURES WILL BE TAKEN, INCLUDING RECUSAL FROM VOTING. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE UNIVERSITY FOLLOWS THE COMPENSATION GUIDELINES PROVIDED BY THE NORTH AMERICAN DIVISION OF THE GENERAL CONFERENCE OF SEVENTH-DAY ADVENTISTS. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE UNIVERSITY FOLLOWS THE COMPENSATION GUIDELINES PROVIDED BY THE NORTH AMERICAN DIVISION OF THE GENERAL CONFERENCE OF SEVENTH-DAY ADVENTISTS. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING ARTICLES, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND TAX RETURNS OF WALLA WALLA UNIVERSITY MAY BE REVIEWED AT THE OFFICE OF THE PRESIDENT AT 204 SOUTH COLLEGE AVE, COLLEGE PLACE, WA. IN ADDITION, THE FINANCIAL STATEMENTS AND TAX RETURNS ARE MADE AVAILABLE TO THE PUBLIC ONLINE AT: HTTPS://WWW.WALLAWALLA.EDU/RESOURCES/ACCOUNTING/WWU-FINANCIAL-REPORTS/. THE UNIVERSITY DOES NOT SHARE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WITH THE PUBLIC EXCEPT FOR A BONAFIDE BUSINESS PURPOSE. TO REQUEST ACCESS TO THESE DOCUMENTS, PLEASE CONTACT 509-527-2402. Form 990, Part XI, Line 9 Other changes in net assets or fund balances ACTUARIAL ADJUSTMENT - 986741;