2023-05-11T15:53:51-05:00 2022-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-07-01 910617727 WALLA WALLA UNIVERSITY % ERIC JAMES WALL 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 ERIC JAMES ASSOCIATE VP FINANCE 5095272391 2023-05-15 true ERIC JAMES 999009999 Lauren R Denton P01571860 2604604000 2 2021 2023-04-26 12:10:37Z JOHN MCVAY 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 112079326 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. 29 27 1598 60 340110 0 17945719 16798271 55583790 52456423 1667539 9155147 489179 507900 75686227 78917741 18014018 16763755 0 0 31778710 30355934 0 0 1181586 16704045 19107152 66496773 66226841 9189454 12690900 147271548 142553567 19201044 15985065 128070504 126568502 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 48783865 16763755 45012610 POST-SECONDARY EDUCATION OF APPROXIMATELY 1800 STUDENTS. 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ANDREW CARRINGTON DIRECTOR 0.0 0.0 X 0 0 0 STEPHANIE GATES DIRECTOR 0.0 0.0 X 0 0 0 MINERVINO LABRADOR JR DIRECTOR 0.0 0.0 X 0 0 0 DAN LINRUD DIRECTOR 0.0 0.0 X 0 0 0 BILL MCCLENDON DIRECTOR 0.0 0.0 X 0 0 0 KEVIN MILLER DIRECTOR 0.0 0.0 X 0 0 0 DENNIS PLUBELL DIRECTOR 0.0 0.0 X 0 0 0 DAVID PREST JR DIRECTOR 0.0 0.0 X 0 0 0 KEN NORTON DIRECTOR 0.0 0.0 X 0 0 0 MARK REMBOLDT DIRECTOR 0.0 0.0 X 0 0 0 TERRANCE TAYLOR DIRECTOR 0.0 0.0 X 0 0 0 RHONA KWIRAM VICE CHAIR 0.0 0.0 X X 0 0 0 DAN BERGERON DIRECTOR 0.0 0.0 X 0 0 0 BRYAN CLAY DIRECTOR 0.0 0.0 X 0 0 0 LOWELL COOPER DIRECTOR 0.0 0.0 X 0 0 0 LARRY DODDS DIRECTOR 0.0 0.0 X 0 0 0 RENA HOLLAND DIRECTOR 0.0 0.0 X 0 0 0 YVONNE IWASA DIRECTOR 0.0 0.0 X 0 0 0 MONTY KNITTEL DIRECTOR 0.0 0.0 X 0 0 0 STEVE KREITNER DIRECTOR 0.0 0.0 X 0 0 0 JOYCE NEWMYER DIRECTOR 0.0 0.0 X 0 0 0 TODD PASCOE DIRECTOR 0.0 0.0 X 0 0 0 PAUL RHYNARD DIRECTOR 0.0 0.0 X 0 0 0 JAIME RODRIGUEZ DIRECTOR 0.0 0.0 X 0 0 0 RODNEY WEHTJE DIRECTOR 0.0 0.0 X 0 0 0 RON WILKINSON DIRECTOR 0.0 0.0 X 0 0 0 137743 0 206515 0 false false false SODEXO 9810 WASHINGTONIAN BOULEVARD GAITHERSBURG MD 20878 MEALS 2017476 SCHNEIDER WATER SERVICES 21881 RIVER RD NE ST PAUL OR 97137 CONSTRUCTION 561781 BLUE ZONES LLC 323 N WASHINGTON AVE N 2ND FLOOR MINNEAPOLIS MN 55401 EDUCATION 425000 BARNES NOBLE COLLEGE BOOK STORE 120 MOUNTAIN VIEW BLVD BASKING RIDGE NJ 07920 BOOKSTORE 531611 ADVENTIST COLLEGES ABROAD 9705 PATUXENT WOODS DR COLUMBIA MD 21046 EDUCATION 396189 26 4222374 12575897 16798271 TUITION 611600 42262658 42262658 FEES 611600 3384585 3384585 AUXILIARY SERVICES 611600 5213161 5213161 OTHER REVENUE 611600 1596019 1596019 52456423 1104073 1104073 0 0 0 0 0 0 0 39313579 8536 31271041 8042538 8536 8051074 8051074 0 0 0 0 0 0 2398444 1890544 507900 167790 340110 0 78917741 52624213 340110 9155147 0 16763755 16763755 0 0 250791 73449 177342 75925 67309 6693 1923 20703541 18354187 1825054 524300 1294219 1147356 114088 32775 6349516 5628999 559721 160796 1681942 1491082 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true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 4917 4917 false PART II-B, LINE 1i WALLA WALLA PAID MEMBERSHIP DUES TO INDEPENDENT COLLEGES OF WASHINGTON WHO ENGAGED IN LOBBYING ACTIVITIES. 1 49175 49175 491565 true true 50000 X false 40565292 499667 -4000789 1032218 -704901 36736853 32213703 2326690 7449533 2020453 -595819 40565292 29624344 3054104 340272 1282094 -477077 32213703 28259739 1324002 1023604 980701 2300 29624344 24725474 2274120 2019588 970143 -210700 28259739 0.13000 0.87000 false false 5450453 5450453 67036277 35244445 31791832 9006115 5315694 3690421 21912713 18245945 3666768 1015537 669297 346240 44945714 RESTRICTED CASH 1001001 DEPOSITS 273613 INVESTMENTS IN COOPERATIVES 751791 FUNDS HELD IN TRUST BY OTHERS 4714133 OTHER ASSETS 1450000 8190538 0 FUNDS HELD FOR US GOVERMENT 4009489 OTHER LIABILITIES 1652206 ASSET RETIREMENT OBLIGATIONS 3142687 RETIREMENT ALLOWANCE 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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 5 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 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 2D COGS $ 1,890,544 SCHEDULE D, PART XI, LINE 4B STUDENT FINANCIAL AID $16,763,755 ACTUARIAL ADJUSTMENTS $ 681,317 TOTAL $17,445,072 SCHEDULE D, PART XII, LINE 2D COGS $ 1,890,544 SCHEDULE D, PART XII, LINE 4B STUDENT FINANCIAL AID $16,763,755 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 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 0 0 Program Services ADVENTIST COLLEGES 396189 0 0 0 0 396189 396189 false false false false false false true FINANCIAL AID TO STUDENTS 1375 16763755 SCHEDULE I, PART II, LINE 2 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. GREG DODDS SON OF BOARD MEMBER L. DODDS 75925 SALARY false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 531611 INDEPENDENT CONTRACTOR SERVICE false FORM 990, PART VI, SECTION A, LINE 1A JOHN MCVAY IS A COMPENSATED EMPLOYEE OF WALLA WALLA UNIVERSITY AND IS THEREFORE CONSIDERED A NON-INDEPENDENT BOARD MEMBER. LARRY DODDS IS CONSIDERED NON-INDEPENDENT DUE TO THE TRANSACTION LISTED ON SCHEDULE L. FORM 990, PART VI, SECTION A, LINE 6 & 7 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. 15 out of the 29 members of the Board of Trustees are to be elected by the Constituent Members of WWU. The other 14 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, SECTION A, LINE 8A-8B 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, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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, SECTION B, LINE 15A AND 15B THE UNIVERSITY FOLLOWS THE COMPENSATION GUIDELINES PROVIDED BY THE NORTH AMERICAN DIVISION OF THE GENERAL CONFERENCE OF SEVENTH-DAY ADVENTISTS. FORM 990, PART VI, SECTION B, LINE 19 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 ACTUARIAL ADJUSTMENT $(681,317)