2022-05-13T14:49:54-05:00 2021-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2020-07-01 910617727 WALLA WALLA UNIVERSITY % KEN VYHMEISTER CPA WALL 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 KEN VYHMEISTER ASSOCIATE VP FINANCE 5095272391 2022-05-15 true KEN VYHMEISTER 999009999 Lauren R Denton P01571860 2604604000 2 2020 2022-09-23 18:48:47Z JOHN MCVAY 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 80373493 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 1706 92 302346 0 13797488 17945719 55686365 55583790 1336555 1667539 555164 489179 71375572 75686227 18577026 18014018 0 0 31906062 31778710 0 0 904593 16950187 16704045 67433275 66496773 3942297 9189454 130681358 147271548 19129399 19201044 111551959 128070504 X 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 49655974 18014018 49368024 POST-SECONDARY EDUCATION OF APPROXIMATELY 1800 STUDENTS. LIBERAL ARTS, SCIENCE AND PROFESSIONAL INSTRUCTIONAL PROGRAMS TO BOTH BACHELOR'S AND MASTER'S DEGREES. 7295362 0 6402597 DORMITORY AND OTHER HOUSING FACILITIES FOR STUDENTS AND OTHER AUXILIARY OPERATIONS 56951336 true true false true false true false true false true true false false true true false true false true false true false false false false false false false true false false false false false false false true false true false false false false false false false false true 2345 0 true 1706 true true true false false false false false false false false false false false X 29 27 false false false false true true false true true false false false true true true true true true true false MT OR WA X X KEN VYHMEISTER CPA 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 JOHN MCVAY PRESIDENT 40.0 0.0 X X 29596 0 99176 STEVE ROSE TREASURER 40.0 0.0 X 100413 0 23269 VOLKER HENNING SECRETARY 40.0 0.0 X 25082 0 82648 JOHN FREEDMAN CHAIR 2.0 0.0 X X 0 0 0 DOUG BING DIRECTOR 1.0 0.0 X 0 0 0 ANDREW CARRINGTON DIRECTOR 1.0 0.0 X 0 0 0 STEPHANIE GATES DIRECTOR 1.0 0.0 X 0 0 0 MINERVINO LABRADOR JR DIRECTOR 1.0 0.0 X 0 0 0 DAN LINRUD DIRECTOR 1.0 0.0 X 0 0 0 BILL MCCLENDON DIRECTOR 1.0 0.0 X 0 0 0 KEVIN MILLER DIRECTOR 1.0 0.0 X 0 0 0 DENNIS PLUBELL DIRECTOR 1.0 0.0 X 0 0 0 DAVID PREST JR DIRECTOR 1.0 0.0 X 0 0 0 KEN NORTON DIRECTOR 1.0 0.0 X 0 0 0 MARK REMBOLDT DIRECTOR 1.0 0.0 X 0 0 0 TERRANCE TAYLOR DIRECTOR 1.0 0.0 X 0 0 0 RHONA KWIRAM VICE CHAIR 2.0 0.0 X X 0 0 0 DAN BERGERON DIRECTOR 1.0 0.0 X 0 0 0 BRYAN CLAY DIRECTOR 1.0 0.0 X 0 0 0 LOWELL COOPER DIRECTOR 1.0 0.0 X 0 0 0 LARRY DODDS DIRECTOR 1.0 0.0 X 0 0 0 RENA HOLLAND DIRECTOR 1.0 0.0 X 0 0 0 YVONNE IWASA DIRECTOR 1.0 0.0 X 0 0 0 MONTY KNITTEL DIRECTOR 1.0 0.0 X 0 0 0 STEVE KREITNER DIRECTOR 1.0 0.0 X 0 0 0 JOYCE NEWMYER DIRECTOR 1.0 0.0 X 0 0 0 TODD PASCOE DIRECTOR 1.0 0.0 X 0 0 0 PAUL RHYNARD DIRECTOR 1.0 0.0 X 0 0 0 JAIME RODRIGUEZ DIRECTOR 1.0 0.0 X 0 0 0 RODNEY WEHTJE DIRECTOR 1.0 0.0 X 0 0 0 RON WILKINSON DIRECTOR 1.0 0.0 X 0 0 0 155091 0 205093 1 false false false SODEXO 9810 WASHINGTONIAN BOULEVARD GAITHERSBURG MD 20878 MEALS 896615 SUN LIFE FINANCIAL PO BOX 7247-7184 PHILADELPHIA PA 19170 FINANCIAL SERV. 296881 ALLIED UNIVERSAL SECURITY SYSTEMS 161 WASHINGTON STREET SUITE 600 CONSHOHOCKEN PA 19428 SECURITY 267157 BARNES NOBLE COLLEGE BOOK STORE 120 MOUNTAIN VIEW BLVD BASKING RIDGE NJ 07920 BOOKSTORE 629664 CHEVRENELL CONSTRUCTION CO 7511 W ARROWHEAD AVE SUITE B KENNEWICK WA 99336 CONSTRUCTION 230479 20 4037531 13908188 1197789 17945719 TUITION 611600 45643114 45643114 FEES 611600 3315993 3315993 AUXILIARY SERVICES 611600 6402597 6402597 SALES AND SERVICES 611600 222086 222086 55583790 1616744 1616744 0 0 149332 84448 64884 0 64884 64884 3236716 28595 3214516 0 22200 28595 50795 50795 0 0 0 0 0 0 1812597 1388302 424295 121949 302346 0 75686227 55770623 302346 1667539 0 18014018 18014018 0 0 264938 78535 186403 0 19609838 17244351 2005109 360378 1258616 1106792 128694 23130 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6163774 22636 1142681 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 5069 5069 false PART II-B, LINE 1i WALLA WALLA PAID MEMBERSHIP DUES TO INDEPENDENT COLLEGES OF WASHINGTON WHO ENGAGED IN LOBBYING ACTIVITIES. 1 83524 83524 442390 true true 50000 X false 32213703 2326690 7449533 2020453 -595819 40565292 29624344 3054104 340272 1282094 -477077 32213703 28259739 1324002 1023604 980701 2300 29624344 24725474 2274120 2019588 970143 -210700 28259739 22484802 650471 2491033 928619 -27787 24725474 0.13000 0.87000 false false 4969710 4969710 65734013 33443385 32290628 8439249 5080248 3359001 21200473 17449031 3751442 1084901 706301 378600 44749381 RESTRICTED CASH 766658 DEPOSITS 237568 INVESTMENTS IN COOPERATIVES 718537 FUNDS HELD IN TRUST BY OTHERS 5670045 PROPERTY HELD FOR SALE 1174000 8566808 0 DEPOSITS 31469 ANNUITIES PAYABLE 226358 US GOVERNMENT LOAN FUNDS 4528882 AGENCY FUNDS HELD 652946 SELF INSURANCE 763000 RETIREMENT ALLOWANCE 1377344 ASSET RETIREMENT OBLIGATIONS 3059763 SODEXO CONTRACTUAL OBLIGATION 145767 10785529 65001300 6163774 22636 1142681 7329091 57672209 18014018 18014018 75686227 48482755 48482755 18014018 18014018 66496773 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 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 ACTUARIAL ADJUSTMENTS $ 1,142,681 SCHEDULE D, PART XI, & XII LINE 4B STUDENT FINANCIAL AID $18,014,018 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. Middle East and North Africa Program Services BIBLE LANDS TOUR 29865 East Asia and the Pacific Program Services THAILAND MISSION TRIP 29865 Europe (Including Iceland and Greenland) Program Services ADVENTIST COLLEGES 85999 145729 145729 false false false false false false true FINANCIAL AID TO STUDENTS 1599 18014018 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 73090 SALARY false X 1 1174000 FAIR MARKET VALUE X VARIOUS 1 11289 FAIR MARKET VALUE X AIRLINE TICKETS 1 12500 FAIR MARKET VALUE 1 false true 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 the Schedule B donor information is sent to all current board members prior to filing Form 990 with the IRS. 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 $1,142,681