WESTERN GOVERNORS UNIVERSITY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WESTERN GOVERNORS UNIVERSITY (EIN 47-4365018)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-01
- IRS object ID
- 202541219349301704
- 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 I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-01T10:07:23-05:00 | 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 | 474365018 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Western Governors University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % NADEEM SYED | InCareOfNm |
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 8013233305 | PhoneNum |
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 | CFO & TREASURER | PersonTitleTxt |
| Phone | 3854285130 | PhoneNum |
| Signature | 2025-04-30 | 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 | 2025-04-30 | 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 S 700 E 700 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,462,591,351 | 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 | 2015 | FormationYr |
| Legal Domicile State | UT | LegalDomicileStateCd |
| Activity Or Mission | TO OPERATE AND ADMINISTER AN INSTITUTION OF HIGHER LEARNING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 8312 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,003,519 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,627,367 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $649,253,938 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,456,502,622 | CYProgramServiceRevenueAmt |
| PY Investment Income | $46,231 | PYInvestmentIncomeAmt |
| CY Investment Income | $305,042 | CYInvestmentIncomeAmt |
| PY Other Revenue | $70,642 | PYOtherRevenueAmt |
| CY Other Revenue | $33,947 | CYOtherRevenueAmt |
| PY Total Revenue | $654,374,330 | PYTotalRevenueAmt |
| CY Total Revenue | $1,462,468,978 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,457,390 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $35,404,289 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $334,824,576 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $632,469,185 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,949,282 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $270,780,193 | PYOtherExpensesAmt |
| CY Other Expenses | $612,777,759 | CYOtherExpensesAmt |
| PY Total Expenses | $619,062,159 | PYTotalExpensesAmt |
| CY Total Expenses | $1,280,651,233 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $35,312,171 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $181,817,745 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $393,807,673 | TotalAssetsBOYAmt |
| Total Assets EOY | $658,288,517 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $348,165,279 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $434,983,379 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $45,642,394 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $223,305,138 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WGU'S MISSION IS TO CHANGE LIVES FOR THE BETTER BY CREATING PATHWAYS TO OPPORTUNITY. WGU DOES THIS BY OPERATING AND ADMINISTERING AN INSTITUTION OF HIGHER EDUCATION AND LEARNING. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,190,966,305 | ExpenseAmt |
| Grant | $35,404,289 | GrantAmt |
| Revenue | $1,456,502,622 | RevenueAmt |
| Desc | WGU IS AN ONLINE, NONPROFIT, COMPETENCY-BASED UNIVERSITY WITH MORE THAN 186,000 STUDENTS NATIONWIDE AND MORE THAN 400,000 GRADUATES IN ALL 50 STATES, AS OF MARCH 2024. WGU WAS ORIGINALLY ESTABLISHED IN 1997 BY 19 U.S. GOVERNORS WITH A MISSION TO EXPAND ACCESS TO HIGH-QUALITY, AFFORDABLE HIGHER EDUCATION. WGU IS ACCREDITED BY THE NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES AND OFFERS UNDERGRADUATE AND GRADUATE DEGREE PROGRAMS IN BUSINESS, INFORMATION TECHNOLOGY, HEALTHCARE/NURSING AND K-12 EDUCATION. | Desc |
| Total Program Service Expenses | $1,190,966,305 | 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 | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | 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 | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | 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 | Yes (true) | 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 | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1432 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 8312 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| 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 | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 | false | LocalChaptersInd |
| 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 | 3854285130 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 S 700 E 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 (34 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 | 3.0 | 42.0 | Yes (X) | Yes (X) | $0 | $2,205,837 | $62,280 | ||
| DAVID GROW | |||||||||
| CHIEF OPERATING OFFICER | 2.0 | 40.0 | Yes (X) | $0 | $810,920 | $72,690 | |||
| NADEEM SYED | |||||||||
| CFO & TREASURER | 2.0 | 40.0 | Yes (X) | $0 | $619,771 | $51,930 | |||
| MITSU FRAZIER | |||||||||
| SR VP, BUSINESS COLLEGE | 40.0 | 0.0 | $459,282 | $0 | $69,266 | Yes (X) | |||
| ROBERT HUNT | |||||||||
| SR VP, GENERAL COUNSEL, SECR. | 2.0 | 40.0 | Yes (X) | $0 | $395,333 | $86,530 | |||
| DEBORAH FOWLER | |||||||||
| SR VP, STUDENT SUCCESS | 40.0 | 0.0 | $406,532 | $0 | $64,030 | Yes (X) | |||
| STACEY LUDWIG JOHNSON | |||||||||
| SR VP, SCHOOL OF EDUCATION | 40.0 | 0.0 | $392,746 | $0 | $58,266 | Yes (X) | |||
| DAVID PERKINSON | |||||||||
| SR VP, PROGRAM DEVELOPMENT | 40.0 | 0.0 | $388,551 | $0 | $49,528 | Yes (X) | |||
| GENE HAYES | |||||||||
| SR VP, REGIONAL OPERATIONS | 40.0 | 0.0 | $388,078 | $0 | $44,147 | Yes (X) | |||
| ASHUTOSH TIWARY | |||||||||
| SR VP, SCHOOL OF TECHNOLOGY | 40.0 | 0.0 | $363,938 | $0 | $41,230 | Yes (X) | |||
| PAUL BINGHAM | |||||||||
| SR VP, SCHOOL OF TECHNOLOGY | 40.0 | 0.0 | $361,104 | $0 | $29,884 | Yes (X) | |||
| SCOTT NEUNER | |||||||||
| SR VP, MARKETING | 40.0 | 0.0 | $355,699 | $0 | $34,047 | Yes (X) | |||
| KEITH SMITH THRU 824 | |||||||||
| SR VP, LEAVITT SCHOOL OF HLTH | 40.0 | 0.0 | $369,473 | $0 | $10,095 | Yes (X) | |||
| SARAH DEMARK | |||||||||
| VICE PROVOST | 40.0 | 0.0 | $332,215 | $0 | $38,750 | Yes (X) | |||
| ERIC WEAVER | |||||||||
| EXECUTIVE DIRECTOR | 40.0 | 0.0 | $315,794 | $0 | $54,560 | Yes (X) | |||
| JOSEPH DERY | |||||||||
| VP, DEAN-SCHOOL OF TECHNOLOGY | 40.0 | 0.0 | $306,122 | $0 | $46,497 | Yes (X) | |||
| REBECCA WATTS | |||||||||
| REGIONAL VICE PRESIDENT | 40.0 | 0.0 | $312,997 | $0 | $27,735 | Yes (X) | |||
| JOE FULLER | |||||||||
| CHAIR | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DR CHARLES SORENSON | |||||||||
| CHAIR (THRU 11/23) | 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 | |||
| GOV ERIC HOLCOMB | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| ELOY ORTIZ OAKLEY | |||||||||
| TRUSTEE (AS OF 11/23) | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| GOV JARED POLIS | |||||||||
| TRUSTEE | 1.0 | 0.0 | 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) | 2.0 | 40.0 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $4,752,531 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $4,031,861 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $841,465 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 319 | 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 |
|---|---|---|---|---|---|
| GOOGLE INC | |||||
| 500 SANSOME | SAN FRANCISCO | CA | 94111 | WEB MARKETING | $101,069,617 |
| AMOBEE INC | |||||
| 100 REDWOOD SHORES PARKWAY 4TH FLO | REDWOOD CITY | CA | 94065 | MEDIA MANAGEMENT | $33,974,726 |
| MNTN DIGITAL INC | |||||
| 823 CONGRESS AVENUE 1827 | AUSTIN | TX | 78768 | MARKETING | $20,837,369 |
| LINKEDIN CORPORATION | |||||
| 62228 COLLECTIONS CENTER DRIVE | CHICAGO | IL | 60693 | WEB MARKETING | $9,529,734 |
| COMPTIA LEARNING LLC | |||||
| 3500 LACEY ROAD SUITE 100 | DOWNERS GROVE | IL | 60515 | LEARNING RESOURCES | $7,771,993 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 183 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $600,645 | RelatedOrganizationsAmt |
| Government Grants | $1,434,475 | GovernmentGrantsAmt |
| All Other Contributions | $3,592,247 | AllOtherContributionsAmt |
| Total Contributions | $5,627,367 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611430 | $1,454,489,969 | $1,454,489,969 |
| SHARED SERVICE REVENUE | 561499 | $1,626,983 | $1,626,983 |
| SERVICES REVENUE | 611710 | $385,670 | $385,670 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,456,502,622 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81,361 | TotalRevenueColumnAmt |
| Exclusion | $81,361 | 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) |
|---|---|---|
| Other | $346,054 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $122,373 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $223,681 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $223,681 | TotalRevenueColumnAmt |
| Exclusion | $223,681 | 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 | $33,947 | TotalRevenueColumnAmt |
| Exclusion | $33,947 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $33,947 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,462,468,978 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,456,502,622 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $338,989 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
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 | $35,404,289 | TotalAmt |
| Program Services | $35,404,289 | ProgramServicesAmt |
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 | $4,426,982 | TotalAmt |
| Program Services | $4,426,982 | ProgramServicesAmt |
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 | $483,091,786 | TotalAmt |
| Program Services | $483,091,786 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,586,718 | TotalAmt |
| Program Services | $23,586,718 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,817,057 | TotalAmt |
| Program Services | $84,817,057 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,546,642 | TotalAmt |
| Program Services | $36,546,642 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,746,409 | TotalAmt |
| Management And General | $7,797,127 | ManagementAndGeneralAmt |
| Fundraising | $1,949,282 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,157,749 | TotalAmt |
| Program Services | $23,050 | ProgramServicesAmt |
| Management And General | $4,134,699 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,137,781 | TotalAmt |
| Management And General | $9,137,781 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
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 | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,001,015 | TotalAmt |
| Program Services | $132,481,733 | ProgramServicesAmt |
| Management And General | $59,519,282 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,243,769 | TotalAmt |
| Program Services | $229,243,769 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,824,479 | TotalAmt |
| Program Services | $1,824,479 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,162,694 | TotalAmt |
| Program Services | $119,015,937 | ProgramServicesAmt |
| Management And General | $7,146,757 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,582,878 | TotalAmt |
| Program Services | $8,582,878 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,409,583 | TotalAmt |
| Program Services | $8,409,583 | ProgramServicesAmt |
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 | $6,261,555 | TotalAmt |
| Program Services | $6,261,555 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,698,783 | TotalAmt |
| Program Services | $6,698,783 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,491,661 | TotalAmt |
| Program Services | $1,491,661 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| BAD DEBT EXPENSES | $9,051,384 | $9,051,384 |
| MISCELLANEOUS EXPENSES | $8,019 | $8,019 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,280,651,233 | TotalAmt |
| Program Services | $1,190,966,305 | ProgramServicesAmt |
| Management And General | $87,735,646 | ManagementAndGeneralAmt |
| Fundraising | $1,949,282 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
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 | $5,910,190 | BOYAmt |
| EOY | $3,077,823 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $4,101,649 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $354,426,132 | BOYAmt |
| EOY | $604,079,237 | 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 | $7,989,401 | BOYAmt |
| EOY | $12,678,835 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,906,253 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,377,098 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,379,269 | BOYAmt |
| EOY | $7,529,155 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,244 | BOYAmt |
| EOY | $568,286 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,615,001 | BOYAmt |
| EOY | $1,600,000 | 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 | $14,247,436 | BOYAmt |
| EOY | $24,653,532 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $393,807,673 | BOYAmt |
| EOY | $658,288,517 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,444,536 | BOYAmt |
| EOY | $97,759,661 | 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 | $266,549,190 | BOYAmt |
| EOY | $337,179,949 | 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 | $171,553 | BOYAmt |
| EOY | $43,769 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $348,165,279 | BOYAmt |
| EOY | $434,983,379 | 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 | $39,402,121 | BOYAmt |
| EOY | $216,561,046 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,240,273 | BOYAmt |
| EOY | $6,744,092 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,642,394 | BOYAmt |
| EOY | $223,305,138 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $393,807,673 | BOYAmt |
| EOY | $658,288,517 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $181,817,745 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$3,515,001 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$640,000 | 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) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 | false | Form4720FiledSection4955TaxInd |
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | Yes (true) | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | Yes (true) | OtherActivitiesInd |
| Other Activities | $90,926 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $90,926 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-B 1B & 1I: | FormAndLineReferenceDesc |
| Explanation | PAYROLL COSTS. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,443,760 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,178,886 | DepreciationAmt |
| Book Value | $7,264,874 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $462,493 | OtherCostOrOtherBasisAmt |
| Depreciation | $198,212 | DepreciationAmt |
| Book Value | $264,281 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,529,155 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $43,769 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $43,769 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOLLOWING IS THE "INCOME TAXES" FOOTNOTE FROM THE CONSOLIDATED FINANCIAL STATEMENTS THAT INCLUDE THE ACCOUNTS AND BALANCES OF WESTERN GOVERNORS UNIVERSITY, 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. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3: | THE ORGANIZATION'S POLICY ON NONDISCRIMINATION IS PROVIDED TO ALL POTENTIAL STUDENTS. ALL MEDIA SOLICITATIONS ADHERE TO THIS POLICY WHICH IS AVAILABLE TO THE PUBLIC ON THE SCHOOL'S WEBSITE. |
| SCHEDULE E, PART I, LINE 6A: | WESTERN GOVERNORS UNIVERSITY RECEIVES GOVERNMENTAL AID TO SUPPORT ITS ROLE IN HIGHER EDUCATION. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| TUITION WAIVERS & OTHER AID | 33687 | $18,139,927 |
| SCHOLARSHIPS | 15003 | $17,264,362 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SCHOLARSHIPS AND TUITION WAIVERS ARE AWARDED TO STUDENTS ATTENDING THE UNIVERSITY AND ARE APPLIED TOWARD THEIR TUITION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (17 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 | $0 | $804,934 | $0 | $650,000 | $0 | $750,903 | $0 | $30,000 | $0 | $32,280 | $0 | $2,268,117 | $0 | $0 |
| DAVID GROW | ||||||||||||||
| CHIEF OPERATING OFFICER | $0 | $482,903 | $0 | $215,000 | $0 | $113,017 | $0 | $30,000 | $0 | $42,690 | $0 | $883,610 | $0 | $0 |
| NADEEM SYED | ||||||||||||||
| CFO & TREASURER | $0 | $475,771 | $0 | $144,000 | $0 | $0 | $0 | $22,500 | $0 | $29,430 | $0 | $671,701 | $0 | $0 |
| MITSU FRAZIER | ||||||||||||||
| SR VP, BUSINESS COLLEGE | $384,532 | $0 | $74,750 | $0 | $0 | $0 | $20,500 | $0 | $48,766 | $0 | $528,548 | $0 | $0 | $0 |
| ROBERT HUNT | ||||||||||||||
| SR VP, GENERAL COUNSEL, SECR. | $0 | $325,791 | $0 | $58,855 | $0 | $10,687 | $0 | $30,000 | $0 | $56,530 | $0 | $481,863 | $0 | $0 |
| DEBORAH FOWLER | ||||||||||||||
| SR VP, STUDENT SUCCESS | $327,646 | $0 | $54,630 | $0 | $24,256 | $0 | $30,000 | $0 | $34,030 | $0 | $470,562 | $0 | $0 | $0 |
| STACEY LUDWIG JOHNSON | ||||||||||||||
| SR VP, SCHOOL OF EDUCATION | $326,906 | $0 | $65,840 | $0 | $0 | $0 | $30,000 | $0 | $28,266 | $0 | $451,012 | $0 | $0 | $0 |
| DAVID PERKINSON | ||||||||||||||
| SR VP, PROGRAM DEVELOPMENT | $347,151 | $0 | $41,400 | $0 | $0 | $0 | $21,262 | $0 | $28,266 | $0 | $438,079 | $0 | $0 | $0 |
| GENE HAYES | ||||||||||||||
| SR VP, REGIONAL OPERATIONS | $305,655 | $0 | $63,470 | $0 | $18,953 | $0 | $15,117 | $0 | $29,030 | $0 | $432,225 | $0 | $0 | $0 |
| PAUL BINGHAM | ||||||||||||||
| SR VP, SCHOOL OF TECHNOLOGY | $316,104 | $0 | $45,000 | $0 | $0 | $0 | $29,884 | $0 | $0 | $0 | $390,988 | $0 | $0 | $0 |
| SCOTT NEUNER | ||||||||||||||
| SR VP, MARKETING | $283,324 | $0 | $72,375 | $0 | $0 | $0 | $8,615 | $0 | $25,432 | $0 | $389,746 | $0 | $0 | $0 |
| SARAH DEMARK | ||||||||||||||
| VICE PROVOST | $286,420 | $0 | $45,795 | $0 | $0 | $0 | $30,000 | $0 | $8,750 | $0 | $370,965 | $0 | $0 | $0 |
| ERIC WEAVER | ||||||||||||||
| EXECUTIVE DIRECTOR | $280,514 | $0 | $35,280 | $0 | $0 | $0 | $20,630 | $0 | $33,930 | $0 | $370,354 | $0 | $0 | $0 |
| JOSEPH DERY | ||||||||||||||
| VP, DEAN-SCHOOL OF TECHNOLOGY | $268,252 | $0 | $37,870 | $0 | $0 | $0 | $16,467 | $0 | $30,030 | $0 | $352,619 | $0 | $0 | $0 |
| REBECCA WATTS | ||||||||||||||
| REGIONAL VICE PRESIDENT | $272,302 | $0 | $40,695 | $0 | $0 | $0 | $18,904 | $0 | $8,831 | $0 | $340,732 | $0 | $0 | $0 |
| KEITH SMITH THRU 824 | ||||||||||||||
| SR VP, LEAVITT SCHOOL OF HLTH | $346,443 | $0 | $23,030 | $0 | $0 | $0 | $0 | $0 | $10,095 | $0 | $379,568 | $0 | $0 | $0 |
| ASHUTOSH TIWARY | ||||||||||||||
| SR VP, SCHOOL OF TECHNOLOGY | $363,938 | $0 | $0 | $0 | $0 | $0 | $30,000 | $0 | $11,230 | $0 | $405,168 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SAMANTHA DEBENHAM | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | OFFICER'S DAUGHTER | RelationshipDescriptionTxt |
| Transaction | $24,434 | TransactionAmt |
| Transaction | WAGES PAID | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 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, LINES 15A & 15B: | THE FINANCE COMMITTEE OF THE BOARD 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 THE ORGANIZATION. OFFICERS AND KEY EMPLOYEES REVIEW COMPENSATION FOR THEIR RESPECTIVE EMPLOYEES. |
| 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: ADJUSTMENT TO BEGINNING BALANCE FOR INTERCOMPANY TRANSACTION : $(640,000) ------------ TOTAL : $(640,000) |
| FORM 990 PART IX LINE 11G | DESCRIPTION:LEARNING RESOURCES TOTAL FEES:49886257 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:PEOPLE & TLNT SHARED SVCS TOTAL FEES:26654217 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:3RD PARTY CERTI. EXAMS TOTAL FEES:19907154 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:OPERATIONS SHARED SVCS TOTAL FEES:20607592 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:OTHER FEES FOR SERVICES TOTAL FEES:74945795 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| WGU Corporation | ||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 841383926 | Support svcs | UT | 501(c)(3) | 12C | NONE | false |
| WGU Academy | ||||||||||
| 4001 S 700 E STE 700 | Salt Lake City | UT | 84107 | 852768979 | School | UT | 501(c)(3) | 2 | WGU Corp | false |
| Miller Bullen Hansen Scholarship Foundat | ||||||||||
| 595 S Riverwoods Parkway Ste 400 | Logan | UT | 84321 | 472548348 | Support | UT | 501(c)(3) | 12A | NONE | false |
| Hansen Scholars WGU Foundation Inc | ||||||||||
| 595 S Riverwoods Parkway Ste 400 | Logan | UT | 84321 | 472570865 | Support | UT | 501(c)(3) | 12A | NONE | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | 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 | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | 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 |