WESTMINSTER COLLEGE: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: WESTMINSTER COLLEGE (EIN 25-0981156)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-05-06
IRS object ID: 202111269349301666
Schema version: 2019v5.2
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 F
Schedule I
Schedule J
Schedule K
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-05-06T12:45:05-05:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	251408703	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SCHNEIDER DOWNS & CO INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE PPG PLACE SUITE 1700	AddressLine1Txt
City	PITTSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15222	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	250981156	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WESTMINSTER COLLEGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	7249467141	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	319 S MARKET STREET	AddressLine1Txt
City	NEW WILMINGTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16172	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KENNETH J ROMIG	PersonNm
Person Title	VP OF FINANCE/TREASURER	PersonTitleTxt
Phone	7249467141	PhoneNum
Signature	2021-04-29	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SARAH R PIOT	PreparerPersonNm
PTIN	P01358891	PTIN
Phone	4122613644	PhoneNum

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DR KATHY B RICHARDSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	319 S MARKET STREET	AddressLine1Txt
City	NEW WILMINGTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16172	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$103,959,796	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WESTMINSTER.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1852	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	PROMOTE EDUCATION, THE DEVELOPMENT OF SKILLS, KNOWLEDGE, AND PERSONAL QUALITIES.	ActivityOrMissionDesc
Voting Members Governing Body	25	VotingMembersGoverningBodyCnt
Voting Members Independent	24	VotingMembersIndependentCnt
Total Employee	1009	TotalEmployeeCnt
Total Volunteers	675	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$8,830,846	PYContributionsGrantsAmt
CY Contributions Grants	$7,590,825	CYContributionsGrantsAmt
PY Program Service Revenue	$54,121,916	PYProgramServiceRevenueAmt
CY Program Service Revenue	$50,873,630	CYProgramServiceRevenueAmt
PY Investment Income	$4,696,419	PYInvestmentIncomeAmt
CY Investment Income	$3,615,612	CYInvestmentIncomeAmt
PY Other Revenue	$184,784	PYOtherRevenueAmt
CY Other Revenue	-$152,959	CYOtherRevenueAmt
PY Total Revenue	$67,833,965	PYTotalRevenueAmt
CY Total Revenue	$61,927,108	CYTotalRevenueAmt
PY Grants And Similar Paid	$27,224,465	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$27,372,612	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$22,945,876	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$18,941,272	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,453,946	CYTotalFundraisingExpenseAmt
PY Other Expenses	$17,930,679	PYOtherExpensesAmt
CY Other Expenses	$17,446,258	CYOtherExpensesAmt
PY Total Expenses	$68,101,020	PYTotalExpensesAmt
CY Total Expenses	$63,760,142	CYTotalExpensesAmt
PY Revenues Less Expenses	-$267,055	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,833,034	CYRevenuesLessExpensesAmt
Total Assets BOY	$220,341,884	TotalAssetsBOYAmt
Total Assets EOY	$216,642,866	TotalAssetsEOYAmt
Total Liabilities BOY	$44,111,480	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$48,808,506	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$176,230,404	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$167,834,360	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF WESTMINSTER COLLEGE IS TO HELP STUDENTS DEVELOP COMPETENCIES, COMMITMENTS, AND CHARACTERISTICS WHICH HAVE DISTINGUISHED HUMAN BEINGS AT THEIR BEST. THE LIBERAL ARTS TRADITION IS THE FOUNDATION OF THE CURRICULUM CONTINUALLY DESIGNED TO SERVE THIS MISSION IN A RAPIDLY CHANGING WORLD. THE COLLEGE SEES THE WELL-EDUCATED PERSON AS ONE WHOSE SKILLS ARE COMPLEMENTED BY EVER DEVELOPING VALUES AND IDEALS IDENTIFIED IN THE JUDEO-CHRISTIAN TRADITION. WESTMINSTER'S QUEST FOR EXCELLENCE IS A RECOGNITION THAT STEWARDSHIP OF LIFE MANDATES THE MAXIMUM POSSIBLE DEVELOPMENT OF EACH PERSON'S CAPABILITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$40,181,144	ExpenseAmt
Grant	$27,372,612	GrantAmt
Revenue	$33,625,725	RevenueAmt
Desc	INSTRUCTIONAL - FACULTY AND RELATED EXPENDITURES FOR COURSES OF STUDY. WESTMINSTER COLLEGE OFFERS APPROXIMATELY 40 MAJORS AND SERVES 1,317 UNDERGRADUATE AND GRADUATE STUDENTS ANNUALLY, LEADING TO BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF MUSIC AND MASTERS OF EDUCATION, BACHELOR OF SCIENCE IN NURSING, CLINICAL MENTAL HEALTH, AND MASTERS IN BUSINESS ADMINISTRATION DEGREES.THE FOLLOWING MAJORS/MINORS WERE ADDED IN FISCAL YEAR 2020:- MINOR: ENTREPRENEURSHIP- MAJORS AND MINORS: FINANCE, BROADCASTING AND SPORTS COMMUNICATION, CREATIVE MEDIA PRODUCTION, PUBLIC COMMUNICATION, AND STRATEGIC COMMUNICATION AND SOCIAL MEDIA.THE FOLLOWING MAJORS/MINORS PROGRAMS WERE ELIMINATED: DIGITAL JOURNALISM, FINANCIAL ECONOMICS, COMMUNICATION STUDIES, MULTIMEDIA JOURNALISM, BROADCASTING & MEDIA PRODUCTION, PUBLIC RELATIONS, AND RELIGION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$7,785,497	ExpenseAmt
Revenue	$6,515,320	RevenueAmt
Desc	STUDENT SERVICES - NON-ACADEMIC SUPPORT SERVICES PROVIDED TO THE STUDENT BODY BY THE FOLLOWING DEPARTMENTS: STUDENT AFFAIRS OFFICE, OFFICE OF FAITH AND SPIRITUALITY, REGISTRAR, ADMISSIONS, FINANCIAL AID, PROFESSIONAL DEVELOPMENT CENTER, ATHLETICS, WELLNESS CENTER, DIVERSITY SERVICES, THEATRE PRODUCTIONS AND RADIO AND TV PRODUCTION.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$7,015,828	ExpenseAmt
Revenue	$7,770,585	RevenueAmt
Desc	EDUCATIONAL AND AUXILIARY ENTERPRISE - PROVIDE ROOM AND BOARD FOR RESIDENT STUDENTS, TELEPHONE SYSTEM, THE CAMPUS STORE, SUMMER CAMPS AND ACTIVITIES AND RENTAL HOUSING.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$3,539,450	ExpenseAmt
Revenue	$2,962,000	RevenueAmt
Desc	ACADEMIC SUPPORT - SUPPORT FOR INSTRUCTION AND RESEARCH BY THE FOLLOWING DEPARTMENTS: DEAN OF THE COLLEGE, LIBRARY, INFORMATION TECHNOLOGY SERVICES, FACULTY DEVELOPMENT, ART GALLERY, HONORS PROGRAM, CHEMICAL HYGIENE, CULTURAL ARTIFACTS AND ACADEMIC SUCCESS CENTER.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$3,539,450	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$2,962,000	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$58,521,919	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1716	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1009	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	25	GoverningBodyVotingMembersCnt
Independent Voting Member	24	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KENNETH J ROMIG	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7249467141	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	319 S MARKET STREET	AddressLine1Txt
City	NEW WILMINGTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16172	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DR KATHY BRITTAIN RICHARDSON
PRESIDENT	40.00	Yes (X)	Yes (X)	$309,912	$0	$97,135
JEFFREY COKER
VP ACADEMIC AFFAIRS & ENROLLMENT	40.00			$181,560	$0	$25,741	Yes (X)
KENNETH J ROMIG
TREASURER/VP FOR FINANCE	40.00		Yes (X)	$163,770	$0	$33,700
MATTHEW P STINSON
VP FOR INSTITUTIONAL ADVANCEMENT	40.00			$157,061	$0	$28,210	Yes (X)
CARLLOS LASSITER VP OF STUD
AFFAIRS & DEAN OF STUD. (EXIT 11/19)	40.00			$120,806	$0	$16,826		Yes (X)
JAMIE MCMINN ASSOC DEAN OF
COLLEGE/ASST. TO THE PRESIDENT	40.00			$104,926	$0	$6,799		Yes (X)
ROBERT BADOWSKI
PROFESSOR	40.00			$103,680	$0	$21,310		Yes (X)
DIANE UBRY
SECRETARY	40.00		Yes (X)	$41,943	$0	$14,042
ROBIN W GOOCH
CHAIR	3.00	Yes (X)	Yes (X)	$0	$0	$0
JEFFREY A MCCANDLESS
VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
GARY D BROWN
TRUSTEE	1.50	Yes (X)		$0	$0	$0
ASHLEY E DAVIS
TRUSTEE	1.50	Yes (X)		$0	$0	$0
MARK DEWITT
TRUSTEE	1.50	Yes (X)		$0	$0	$0
RALPH A DISE JR
TRUSTEE	1.50	Yes (X)		$0	$0	$0
BETH A ECK
TRUSTEE	1.50	Yes (X)		$0	$0	$0
DAVID M FARNER
TRUSTEE	1.50	Yes (X)		$0	$0	$0
BARBARA B GUFFEY
TRUSTEE	1.50	Yes (X)		$0	$0	$0
CHRISTIAN HEILMANN
TRUSTEE	1.50	Yes (X)		$0	$0	$0
PETER Y HERCHENROETHER
TRUSTEE	1.50	Yes (X)		$0	$0	$0
ROBERT C JACKSON JR
TRUSTEE	1.50	Yes (X)		$0	$0	$0
ROBERT C JAZWINSKI
TRUSTEE	1.50	Yes (X)		$0	$0	$0
LINDA C JENKINS
TRUSTEE	1.50	Yes (X)		$0	$0	$0
DEBORAH P MAJORAS
TRUSTEE	1.50	Yes (X)		$0	$0	$0
DOREEN A MCCALL
TRUSTEE	1.50	Yes (X)		$0	$0	$0
STEPHEN D MCCONNELL
TRUSTEE	1.50	Yes (X)		$0	$0	$0
BENJAMIN T NELSON
TRUSTEE	1.50	Yes (X)		$0	$0	$0
LISA B PETERS
TRUSTEE	1.50	Yes (X)		$0	$0	$0
THOMAS K RITTER
TRUSTEE	1.50	Yes (X)		$0	$0	$0
LINDA WRIGHT SIMPSON
TRUSTEE	1.50	Yes (X)		$0	$0	$0
JOHN T WEISEL
TRUSTEE	1.50	Yes (X)		$0	$0	$0
JEFFREY T WILEY
TRUSTEE	1.50	Yes (X)		$0	$0	$0
JOSEPH F ZUNIC
TRUSTEE	1.50	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,183,658	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$243,763	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	7	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt	CityContractorAddress/ForeignAddress/CityNm	Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm	CountryContractorAddress/ForeignAddress/CountryCd
SODEXO INC & AFFILIATES
1473 CAVITT ROAD	MONROEVILLE	PA	15146	FOOD SERVICES	$3,332,322
THOMAS CONSTRUCTION INC
310 DIAMOND RD	GROVE CITY	PA	16127	CONSTRUCTION	$1,596,753
BHDP ARCHITECTURE
302 WEST 3RD ST SUITE 500	CINCINNATI	OH	45202	ARCHITECTURAL SERVICES	$375,752
FIELDTURF USA INC
				CONSTRUCTION	$368,351	7445 CITE-E-LIESSE ROAD SUITE 200	MONTREAL	QUEBEC	CA
UPMC JAMESON SCHOOL OF NURSING
2414 WILMINGTON AVENUE	NEW CASTLE	PA	16105	INSTRUCTIONAL SERVICES	$286,873

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	20	CntrctRcvdGreaterThan100KCnt
Government Grants	$2,221,750	GovernmentGrantsAmt
All Other Contributions	$5,369,075	AllOtherContributionsAmt
Noncash Contributions	$226,856	NoncashContributionsAmt
Total Contributions	$7,590,825	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSTRUCTIONAL	611710	$33,625,725	$33,625,725
AUXILLIARY SERVICES	611710	$7,770,585	$7,770,585
STUDENT SERVICES	900099	$6,515,320	$6,515,320
ACADEMIC SUPPORT	900099	$2,962,000	$2,962,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	$50,873,630	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,604,898	TotalRevenueColumnAmt
Exclusion	$6,604,898	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$190,838	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$96,693	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$94,145	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$94,145	TotalRevenueColumnAmt
Exclusion	$94,145	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$38,468,914	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$41,350,190	SecuritiesAmt
Other	$108,010	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$2,881,276	SecuritiesAmt
Other	-$108,010	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,989,286	TotalRevenueColumnAmt
Exclusion	-$2,989,286	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$230,691	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$477,795	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$247,104	TotalRevenueColumnAmt
Exclusion	-$247,104	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$61,927,108	TotalRevenueColumnAmt
Related Or Exempt Func Income	$50,873,630	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,462,653	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt
Program Services	$5,000	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$27,335,712	TotalAmt
Program Services	$27,335,712	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$31,900	TotalAmt
Program Services	$31,900	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$937,938	TotalAmt
Program Services	$269,047	ProgramServicesAmt
Management And General	$415,068	ManagementAndGeneralAmt
Fundraising	$253,823	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$13,784,758	TotalAmt
Program Services	$11,978,983	ProgramServicesAmt
Management And General	$1,217,633	ManagementAndGeneralAmt
Fundraising	$588,142	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$527,448	TotalAmt
Program Services	$422,525	ProgramServicesAmt
Management And General	$67,338	ManagementAndGeneralAmt
Fundraising	$37,585	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,575,396	TotalAmt
Program Services	$2,091,074	ProgramServicesAmt
Management And General	$310,831	ManagementAndGeneralAmt
Fundraising	$173,491	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,115,732	TotalAmt
Program Services	$910,193	ProgramServicesAmt
Management And General	$131,912	ManagementAndGeneralAmt
Fundraising	$73,627	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$18,631	TotalAmt
Management And General	$18,631	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$97,068	TotalAmt
Management And General	$97,068	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$138,966	TotalAmt
Management And General	$138,966	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,111,580	TotalAmt
Program Services	$1,057,514	ProgramServicesAmt
Management And General	$37,759	ManagementAndGeneralAmt
Fundraising	$16,307	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$156,817	TotalAmt
Program Services	$28,331	ProgramServicesAmt
Management And General	$124,012	ManagementAndGeneralAmt
Fundraising	$4,474	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,810,002	TotalAmt
Program Services	$2,485,511	ProgramServicesAmt
Management And General	$221,796	ManagementAndGeneralAmt
Fundraising	$102,695	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$653,375	TotalAmt
Program Services	$528,122	ProgramServicesAmt
Management And General	$67,411	ManagementAndGeneralAmt
Fundraising	$57,842	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,051,708	TotalAmt
Program Services	$1,872,827	ProgramServicesAmt
Management And General	$161,516	ManagementAndGeneralAmt
Fundraising	$17,365	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,109,422	TotalAmt
Program Services	$955,860	ProgramServicesAmt
Management And General	$92,021	ManagementAndGeneralAmt
Fundraising	$61,541	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$38,884	TotalAmt
Program Services	$33,502	ProgramServicesAmt
Management And General	$3,225	ManagementAndGeneralAmt
Fundraising	$2,157	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,431,645	TotalAmt
Program Services	$1,413,633	ProgramServicesAmt
Management And General	$18,012	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,411,364	TotalAmt
Program Services	$3,299,444	ProgramServicesAmt
Management And General	$89,236	ManagementAndGeneralAmt
Fundraising	$22,684	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$357,373	TotalAmt
Program Services	$152,337	ProgramServicesAmt
Management And General	$204,572	ManagementAndGeneralAmt
Fundraising	$464	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FOOD SERVICE	$3,086,943	$3,047,613	$17,751	$21,579
PLANT FACILITIES	$222,222	$107,115	$115,107

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$750,258	TotalAmt
Program Services	$495,676	ProgramServicesAmt
Management And General	$234,412	ManagementAndGeneralAmt
Fundraising	$20,170	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$63,760,142	TotalAmt
Program Services	$58,521,919	ProgramServicesAmt
Management And General	$3,784,277	ManagementAndGeneralAmt
Fundraising	$1,453,946	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$5,631,005	BOYAmt
EOY	$12,868,196	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,205,432	BOYAmt
EOY	$1,798,878	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,192,237	BOYAmt
EOY	$704,240	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$6,731,055	BOYAmt
EOY	$1,824,300	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$588,251	BOYAmt
EOY	$340,903	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$756,392	BOYAmt
EOY	$995,449	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$127,992,806	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$39,793,752	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$86,044,381	BOYAmt
EOY	$88,199,054	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$62,539,488	BOYAmt
EOY	$56,179,784	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$54,455,317	BOYAmt
EOY	$53,551,682	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$198,326	BOYAmt
EOY	$180,380	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$220,341,884	BOYAmt
EOY	$216,642,866	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,321,777	BOYAmt
EOY	$3,586,173	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,092,206	BOYAmt
EOY	$2,054,840	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$31,108,209	BOYAmt
EOY	$30,484,791	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$3,626,920	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,589,288	BOYAmt
EOY	$9,055,782	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$44,111,480	BOYAmt
EOY	$48,808,506	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	$62,535,866	BOYAmt
EOY	$58,536,740	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$113,694,538	BOYAmt
EOY	$109,297,620	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$176,230,404	BOYAmt
EOY	$167,834,360	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$220,341,884	BOYAmt
EOY	$216,642,866	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$1,833,034	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$4,440,510	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$2,122,500	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,796,171	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,479,500	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,037,860	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,830,846	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,590,825	CurrentTaxYearAmt
Total	$33,735,202	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,796,171	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,479,500	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,037,860	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,830,846	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,590,825	CurrentTaxYearAmt
Total	$33,735,202	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$339,923	SubstantialContributorsTotAmt
Public Support Total170	$33,395,279	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,921,442	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,348,932	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,300,332	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,730,290	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,795,736	CurrentTaxYearAmt
Total	$32,096,732	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$65,831,934	TotalSupportAmt
Gross Receipts Rltd Activities	$259,116,301	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.50730	PublicSupportCY170Pct
Public Support PY170	0.50260	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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)
Volunteers	0	VolunteersInd
Paid Staff Or Management	Yes (1)	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$3,001	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$3,001	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1:	FormAndLineReferenceDesc
Explanation	TIME SPENT MEETING, CALLING AND WRITING LEGISLATORS.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$116,884,132	BeginningYearBalanceAmt
Contributions	$935,504	ContributionsAmt
Investment Earnings Or Losses	-$1,225,363	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,803,182	GrantsOrScholarshipsAmt
Other Expenditures	$3,083,847	OtherExpendituresAmt
End Year Balance	$110,707,244	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$123,227,163	BeginningYearBalanceAmt
Contributions	$894,506	ContributionsAmt
Investment Earnings Or Losses	$5,468,524	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,578,283	GrantsOrScholarshipsAmt
Other Expenditures	$10,127,778	OtherExpendituresAmt
End Year Balance	$116,884,132	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$117,543,333	BeginningYearBalanceAmt
Contributions	$828,208	ContributionsAmt
Investment Earnings Or Losses	$10,579,612	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,493,819	GrantsOrScholarshipsAmt
Other Expenditures	$3,230,171	OtherExpendituresAmt
End Year Balance	$123,227,163	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$109,904,543	BeginningYearBalanceAmt
Contributions	$82,808	ContributionsAmt
Investment Earnings Or Losses	$13,281,889	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,467,030	GrantsOrScholarshipsAmt
Other Expenditures	$3,258,877	OtherExpendituresAmt
End Year Balance	$117,543,333	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$115,365,508	BeginningYearBalanceAmt
Contributions	$2,452,478	ContributionsAmt
Investment Earnings Or Losses	-$2,571,734	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,282,948	GrantsOrScholarshipsAmt
Other Expenditures	$3,058,761	OtherExpendituresAmt
End Year Balance	$109,904,543	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.06350	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.00000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.93650	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$302,700	OtherCostOrOtherBasisAmt
Book Value	$302,700	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$102,499,240	OtherCostOrOtherBasisAmt
Depreciation	$27,252,485	DepreciationAmt
Book Value	$75,246,755	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,204,352	OtherCostOrOtherBasisAmt
Depreciation	$8,833,264	DepreciationAmt
Book Value	$4,371,088	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,986,514	OtherCostOrOtherBasisAmt
Depreciation	$3,708,003	DepreciationAmt
Book Value	$8,278,511	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$88,199,054	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
COMMINGLED FUNDS	$35,425,925	F
FIXED INCOME	$18,125,757	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$53,551,682	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
DEPOSITS HELD IN CUSTODY FOR OTHERS	$435,145
ANNUITIES PAYABLE	$198,140
POSTRETIREMENT BENEFIT OBLIGATIONS	$6,133,976
GOVERNMENT STUDENT LOAN FUNDS	$1,600,201
CAPITAL LEASES	$688,320

Field	Value	IRS element (for citing)
Total Liability	$9,055,782	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$28,432,009	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$4,440,510	NetUnrealizedGainsInvstAmt
Other Revenue	-$1,548,012	OtherRevenueAmt
Revenue Not Reported	-$5,988,522	RevenueNotReportedAmt
Revenue Subtotal	$34,420,531	RevenueSubtotalAmt
Investment Expenses Not Incld	$138,966	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$27,367,611	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$27,506,577	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$61,927,108	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$36,828,053	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$574,488	OtherExpensesIncludedAmt
Expenses Not Reported	$574,488	ExpensesNotReportedAmt
Expenses Subtotal	$36,253,565	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$138,966	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$27,367,611	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$27,506,577	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$63,760,142	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1A:	THE COLLEGE OWNS A NUMBER OF PIECES OF ART AND HISTORIC TREASURES, NONE OF WHICH ARE RECORDED IN THE FINANCIAL STATEMENTS. THESE ITEMS HAVE BEEN GIVEN TO THE COLLEGE OVER A NUMBER OF YEARS, ARE GENERALLY DISPLAYED IN VARIOUS LOCATIONS AROUND CAMPUS AND ARE INSURED.
PART III, LINE 4:	THE COLLEGE'S COLLECTION OF ARTIFACTS OF CULTURAL AND EDUCATIONAL SIGNIFICANCE RANGE FROM STONE TOOLS (6,000 B.C.) THROUGH CUNEIFORM TABLETS (2,000 B.C.), AN EGYPTIAN MUMMY (300 B.C.), COPTIC ITEMS (5TH CENTURY A.D.), JAPANESE SAMURAI ARMOR (18TH CENTURY A.D.) TO CURRENCY BEARING THE PORTRAIT OF SADDAM HUSSEIN (2003 A.D.). THE COLLECTION PROVIDES A CONNECTION TO THE PAST FOR STUDENTS OF HISTORY AND CULTURE, BOTH ON CAMPUS AND IN THE SURROUNDING COMMUNITY. IN ADDITION, SOME ITEMS IN THE COLLECTION HAVE BEEN LOANED TO MUSEUMS AND HISTORICAL SOCIETIES EXPANDING THEIR EDUCATIONAL REACH. SOME OF THE COLLECTION IS HIGHLIGHTED ONLINE ALONG WITH RESEARCH MATERIALS (CT SCANS, DESCRIPTIONS, EDUCATIONAL MATERIALS). A FORENSIC SCULPTOR RECONSTRUCTED A BUST OF THE 2,000+ YEAR-OLD MUMMY ALLOWING STUDENTS OF HISTORY TO SEE THE VISAGE OF A WOMAN WHO LIVED IN ANCIENT EGYPT. ALL OF THE ARTIFACTS ENCOURAGE RESEARCH AND STUDY BY BRINGING HISTORY TO LIFE AS STUDENTS SEE FIRSTHAND THE ITEMS ABOUT WHICH THEY READ IN CLASS.
PART V, LINE 4:	THE COLLEGE'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED FOR SUPPORT OF THE COLLEGE'S MISSION. ITS ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS, AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF TRUSTEES HAS ELECTED TO BE GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 (ACT 141). ACT 141 IS A TOTAL RETURN POLICY THAT ALLOWS A NONPROFIT ENTITY TO CHOOSE TO TREAT A PERCENTAGE OF THE AVERAGE MARKET VALUE OF THE ENDOWMENT'S RESTRICTED INVESTMENTS AS INCOME EACH YEAR. HOWEVER, THE LONG-TERM PRESERVATION OF THE REAL VALUE OF THE ASSETS MUST BE TAKEN INTO CONSIDERATION WHEN THE BOARD ELECTS A SPENDING RATE. ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES MUST ELECT, IN WRITING, A SPENDING RATE OF BETWEEN 2% AND 10%. FOR THE YEARS ENDED JUNE 30, 2020 AND 2019, THE COLLEGE UTILIZED A 5% SPENDING RATE ON RESTRICTED ENDOWMENT ASSETS AND A 7% SPENDING RATE ON UNRESTRICTED ENDOWMENT ASSETS, BASED ON A THREE-YEAR MOVING AVERAGE OF HISTORICAL END-OF-QUARTER ENDOWMENT MARKET VALUES. THE LAST QUARTER USED TO DETERMINE THE TRANSFER FOR THE FISCAL YEAR ENDED JUNE 30, 2020 WAS THE QUARTER ENDED DECEMBER 31, 2018. THE COLLEGE CLASSIFIES AS RESTRICTED NET ASSETS THE ORIGINAL VALUE OF GIFTS DONATED TO THE ENDOWMENT AND THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE ENDOWMENT. THE UNDISTRIBUTED AMOUNTS EARNED ARE INCLUDED IN UNRESTRICTED NET ASSETS. IN ACCORDANCE WITH ACT 141, THE COLLEGE HAS ADOPTED A WRITTEN INVESTMENT POLICY, OF WHICH A SECTION SPECIFICALLY RELATES TO THE ENDOWMENT. THE COLLEGE CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO SET A SPENDING RATE: 1. PROTECTING THE CORPUS OF THE ENDOWMENT FUND 2. PRESERVING THE SPENDING POWER OF THE ASSETS 3. OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK AND OPERATIONAL CONSIDERATION 4. COMPLYING WITH APPLICABLE LAWS
PART X, LINE 2:	THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) OF 1986. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE ACCOUNTS FOR INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR FINANCIAL STATEMENTS DISCLOSURE OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THE COLLEGE HAS ASSESSED THE TAX POSITIONS IT HAS TAKEN OR EXPECTS TO TAKE IN ITS TAX RETURNS AND NO LIABILITY HAS BEEN RECORDED FOR UNCERTAIN TAX POSITIONS; FURTHER, THE COLLEGE HAS NO UNRECOGNIZED TAX BENEFITS. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2017.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 477,795. RENTAL EXPENSES 96,693. CHANGES IN UNRECOGNIZED PENSION BENEFIT PLAN COSTS -2,122,500.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIPS AND GRANTS 27,367,611.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 477,795. RENTAL EXPENSES 96,693.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIPS AND GRANTS 27,367,611.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE E, PART I, LINE 3

THE WESTMINSTER COLLEGE NONDISCRIMINATION POLICY IS INCLUDED ON THE COLLEGE WEBSITE, IN OFFICIAL PUBLICATIONS, IN EMPLOYEE ADVERTISING, AND IN STUDENT RECRUITMENT MATERIALS.

SCHEDULE E, PART I, LINE 6

THE INSTITUTION RECEIVES FEDERAL GRANTS AND PARTICIPATES IN THE FOLLOWING GOVERNMENTAL AGENCY FINANCIAL AID OR ASSISTANCE PROGRAMS: FEDERAL PELL GRANT PROGRAM; FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT; FEDERAL WORK STUDY GRANT; FEDERAL DIRECT LOAN PROGRAM; PENNSYLVANIA INSTITUTIONAL ASSISTANCE GRANT; PENNSYLVANIA PARTNERSHIP FOR ACCESS TO HIGHER EDUCATION (PATH); PENNSYLVANIA FEDERAL TEACH GRANT PROGRAM; PA STATE GRANT PROGRAM; OHIO COLLEGE OPPORTUNITY GRANT PROGRAM; WEST VIRGINIA HIGHER EDUCATION GRANT PROGRAM; MASSACHUSETTS MASS GRANT PROGRAM; PA MATCHING FUNDS PROGRAM; THE CHAFEE PROGRAM (ADMINISTERED THROUGH PHEAA); PENNSYLVANIA NATIONAL GUARD EDUCATIONAL ASSISTANCE PROGRAM (ADMINISTERED THROUGH PHEAA); FEDERAL VA BENEFIT PROGRAMS; AMERICORPS AND OVR (OFFICE OF VOCATIONAL REHABILITATION), READY TO SUCCEED SCHOLARSHIP (ADMINISTERED THROUGH PHEAA), BLIND OR DEAF BENEFICIARY GRANT (ADMINISTERED THROUGH PHEAA),VERMONT STUDENT ASSISTANCE GRANT.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (10 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	PROGRAM SERVICES	STUDENT TRAVEL	$400
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	PROGRAM SERVICES	STUDY ABROAD GRANTS AND SCHOLARSHIPS	$4,875
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,	PROGRAM SERVICES	FACULTY/STAFF TRAVELING OUTSIDE OF THE US	$10,184
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,	PROGRAM SERVICES	STUDY ABROAD GRANTS AND SCHOLARSHIPS	$9,500
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	FACULTY/STAFF TRAVELING OUTSIDE OF THE US	$900
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	FACULTY AND STUDENT TRAVELING OUTSIDE OF US FOR HONORS PROGRAM	$625
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	STUDY ABROAD GRANTS AND SCHOLARSHIPS	$17,525
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES	PROGRAM SERVICES	FAULTY/STAFF TRAVELING OUTSIDE OF THE US	$1,256
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES	PROGRAM SERVICES	ATHLETIC TRAVEL ABROAD (BASKETBALL)	$1,451
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	INVESTMENT	N/A	$9,680,230

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$45,265	SubtotalSpentAmt
Continuation Spent	$9,681,681	ContinuationSpentAmt
Total Spent	$9,726,946	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
STUDY ABROAD GRANTS AND SCHOLARSHIPS	EUROPE (INCLUDING ICELAND AND GREENLAND)	5	$17,525	CREDIT TO STUDENTS' ACCOUNT FOR FINANCIAL AID	N/A	N/A
STUDY ABROAD GRANTS AND SCHOLARSHIPS	CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	1	$4,875	CREDIT TO STUDENTS' ACCOUNT FOR FINANCIAL AID	N/A	N/A
STUDY ABROAD GRANTS AND SCHOLARSHIPS	EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,	1	$9,500	CREDIT TO STUDENTS' ACCOUNT FOR FINANCIAL AID	N/A	N/A

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (1)	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

FINANCIAL AID IS AWARDED TO INCOMING FIRST YEAR STUDENTS ON THE BASIS OF THE RESULTS OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND BY THE USE OF A FINANCIAL AID MATRIX. THE FINANCIAL AID MATRIX IS BASED ON ACADEMIC ABILITY AND FINANCIAL NEED. WITHIN EACH CELL OF THE MATRIX THERE IS A FLOOR AND A CEILING RANGE USED FOR THE AWARDING OF INSTITUTIONAL FUNDS. A STUDENT IS PLACED INTO A FINANCIAL AID MATRIX CELL BASED ON BOTH HIGH SCHOOL GRADE POINT AVERAGE AND SAT AND/OR ACT SCORES. THE AMOUNT A STUDENT IS AWARDED BETWEEN THE FLOOR AND CEILING VALUE IN THE CELL IS BASED ON FINANCIAL NEED AS DETERMINED BY THE FAFSA. INSTITUTIONAL MERIT AWARDS (AWARDED BY ADMISSIONS) THESE ARE AWARDED TO STUDENTS REGARDLESS OF FINANCIAL NEED. MERIT SCHOLARSHIPS (UNFUNDED AID) ACCEPTED FIRST YEAR STUDENTS ARE AWARDED A MERIT SCHOLARSHIP DETERMINED BY WHERE THEY FALL IN THE MATRIX BASED ON HIGH SCHOOL GRADE POINT AVERAGE AND SAT AND/OR ACT SCORES. THE MERIT SCHOLARSHIP AWARD IS THE FLOOR VALUE FROM THE RESPECTIVE MATRIX CELL. STUDENTS WHO MEET THE REQUIREMENTS FOR THE TOP MERIT SCHOLARSHIP ARE FURTHER CONSIDERED BY THE SCHOLARSHIP REVIEW COMMITTEE FOR WESTMINSTER COLLEGE'S FULL TUITION SCHOLARSHIPS, THE PRESIDENTIAL AND THE LEMMON SCHOLARSHIPS. THERE ARE A LIMITED NUMBER OF EACH OF THESE SCHOLARSHIPS AWARDED ON AN ANNUAL BASIS. NOMINATED MERIT BASED SCHOLARSHIPS (UNFUNDED AID) THE NOMINATED SCHOLARSHIPS AVAILABLE TO INCOMING FIRST YEAR STUDENTS ARE: 1) THE YOUNG PRESBYTERIAN SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE A MEMBER OF THE PRESBYTERIAN CHURCH USA, BE NOMINATED BY HIS/HER CHURCH AND PRESENT A MINIMUM GPA OF 3.5. 2) JERB MILLER SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE NOMINATED BY AN EDUCATOR WHO IS A WESTMINSTER COLLEGE GRADUATE AND PRESENT A MINIMUM GPA OF 3.5. 3) LEGACY SCHOLARSHIP (FUNDED AID) -TO BE ELIGIBLE A STUDENT MUST PRESENT A CUMULATIVE GPA OF 3.0 AND HAVE A PARENT OR GRANDPARENT WHO EARNED A DEGREE FROM WESTMINSTER COLLEGE. MERIT SCHOLARSHIPS ARE RENEWABLE FOR UP TO THREE YEARS. THE STUDENT NEEDS TO MAINTAIN THE REQUIRED SCHOLARSHIP GPA (IF ONE EXISTS), OTHERWISE REMAIN IN GOOD ACADEMIC STANDING. INSTITUTIONAL NEED BASED AWARDS (UNFUNDED AID) NEED BASED INSTITUTIONAL FINANCIAL AID IS AWARDED TO STUDENTS BASED ON THE RESULTS OF THE FAFSA AND THE DETERMINATION OF THE STUDENTS DEMONSTRATED NEED. A STUDENT IS REQUIRED TO FILE A FAFSA FORM IN ORDER TO BE CONSIDERED FOR NEED BASED FINANCIAL AID. THE RESULTS OF THE FAFSA DETERMINE THE STUDENT'S EXPECTED FAMILY CONTRIBUTION (EFC). THE CALCULATION USED TO DETERMINE THE STUDENT'S FINANCIAL NEED IS: COST OF ATTENDANCE* - EFC = STUDENT'S NEED (*COST OF ATTENDANCE: TUITION & FEES, ROOM & BOARD, BOOKS AND PERSONAL EXPENSES FOR RESIDENT AND OFF CAMPUS STUDENTS, TUITION & FEES, COMMUTER COSTS, BOOKS AND PERSONAL EXPENSES FOR COMMUTERS) THE CALCULATED STUDENT NEED IS REDUCED BY: FEDERAL NEED BASED FINANCIAL AID STATE NEED BASED FINANCIAL AID FUNDED GIFT AID INSTITUTIONAL MERIT AID THE REMAINING UNMET NEED, AFTER THE REDUCTIONS, IS MET BY USING INSTITUTIONAL NEED BASED GIFT AID WITH THE TOTAL OF INSTITUTIONAL AID BEING CAPPED BY THE CEILING VALUE FROM THE MATRIX CELL FOR THE STUDENT. INSTITUTIONAL NEED BASED AWARDS ARE USUALLY RENEWED PROVIDED THAT THE STUDENT CONTINUES TO DEMONSTRATE FINANCIAL NEED. FINANCIAL AID PACKAGING STUDENTS RECEIVE A FINANCIAL AID PACKAGE WHICH INCLUDES ALL ELIGIBLE AND QUALIFIED FINANCIAL AID. AWARDS THAT MAY BE INCLUDED IN A FINANCIAL AID PACKAGE ARE: FEDERAL GRANTS (PELL AND SEOG) STATE GRANTS INSTITUTIONAL MERIT AWARDS INSTITUTIONAL NEED BASED AWARDS INSTITUTIONAL ENDOWED AWARDS FEDERAL DIRECT STAFFORD LOANS FEDERAL WORK STUDY THE DIRECTOR OF FINANCIAL SERVICES DETERMINES THE AMOUNT AVAILABLE IN ALL INSTITUTIONAL FUNDS ON AN ANNUAL BASIS. WESTMINSTER COLLEGE UNFUNDED AND FUNDED AID IS PORTABLE FOR OFF-CAMPUS STUDIES IF THE PROGRAM IS REQUIRED BY THE STUDENT'S MAJOR. THESE FUNDS ARE PORTABLE UP TO THE LESSER OF 1) THE TUITION OF THE OFF-CAMPUS STUDIES PROGRAM, OR 2) THE LIMIT OF A STUDENT'S WESTMINSTER COLLEGE AWARDED AID WHERE A PARTICULAR STUDY-ABROAD PROGRAM'S TUITION IS GREATER THAN THE WESTMINSTER COLLEGE AID THE STUDENT IS ELIGIBLE TO RECEIVE FOR THE SAME PERIOD OF ENROLLMENT. BEFORE THESE FUNDS WILL BE PAID TO THE STUDY ABROAD PROGRAM ON THE STUDENT'S BEHALF, THE STUDENT IS REQUIRED TO PROVIDE A COPY OF THE INVOICE FOR THE STUDY ABROAD PROGRAM, WITH A SEPARATE LINE ITEM FOR TUITION. STUDENTS ARE REQUIRED TO HAVE THE INSTITUTION PROVIDE A COPY OF THE ACADEMIC TRANSCRIPTS FOR THE TERM(S) ABROAD TO WESTMINSTER COLLEGE. WESTMINSTER COLLEGES FINANCIAL AID OFFICE USES THE FINANCIAL AID MANAGEMENT SYSTEM POWERFAIDS TO MAINTAIN FINANCIAL AID AWARD RECORDS AND AMOUNTS.

PART III ACCOUNTING METHOD:

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NEW WILMINGTON VOLUNTEER FIREMENS ASSOCIATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	134 HIGH ST	AddressLine1Txt
City	NEW WILMINGTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16142	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	251760294	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$5,000	CashGrantAmt
Valuation Method Used	N/A	ValuationMethodUsedDesc
Non Cash Assistance	N/A	NonCashAssistanceDesc
Purpose Of Grant	GENERAL SUPPORT	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	ACADEMIC AND FINANCIAL ASSISTANCE/SCHOLARSHIPS	GrantTypeTxt
Recipient	1111	RecipientCnt
Cash Grant	$27,335,712	CashGrantAmt
Valuation Method Used	N/A	ValuationMethodUsedDesc
Non Cash Assistance	N/A	NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	FINANCIAL AID IS AWARDED TO INCOMING FIRST YEAR STUDENTS ON THE BASIS OF THE RESULTS OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND BY THE USE OF A FINANCIAL AID MATRIX. THE FINANCIAL AID MATRIX IS BASED ON ACADEMIC ABILITY AND FINANCIAL NEED. WITHIN EACH CELL OF THE MATRIX THERE IS A FLOOR AND A CEILING RANGE USED FOR THE AWARDING OF INSTITUTIONAL FUNDS. A STUDENT IS PLACED INTO A FINANCIAL AID MATRIX CELL BASED ON BOTH HIGH SCHOOL GRADE POINT AVERAGE AND SAT AND/OR ACT SCORES. THE AMOUNT A STUDENT IS AWARDED BETWEEN THE FLOOR AND CEILING VALUE IN THE CELL IS BASED ON FINANCIAL NEED AS DETERMINED BY THE FAFSA. INSTITUTIONAL MERIT AWARDS (AWARDED BY ADMISSIONS) THESE ARE AWARDED TO STUDENTS REGARDLESS OF FINANCIAL NEED. MERIT SCHOLARSHIPS (UNFUNDED AID) ACCEPTED FIRST YEAR STUDENTS ARE AWARDED A MERIT SCHOLARSHIP DETERMINED BY WHERE THEY FALL IN THE MATRIX BASED ON HIGH SCHOOL GRADE POINT AVERAGE AND SAT AND/OR ACT SCORES. THE MERIT SCHOLARSHIP AWARD IS THE FLOOR VALUE FROM THE RESPECTIVE MATRIX CELL. STUDENTS WHO MEET THE REQUIREMENTS FOR THE TOP MERIT SCHOLARSHIP ARE FURTHER CONSIDERED BY THE SCHOLARSHIP REVIEW COMMITTEE FOR WESTMINSTER COLLEGE'S FULL TUITION SCHOLARSHIPS, THE PRESIDENTIAL AND THE LEMMON SCHOLARSHIPS. THERE ARE A LIMITED NUMBER OF EACH OF THESE SCHOLARSHIPS AWARDED ON AN ANNUAL BASIS. NOMINATED MERIT BASED SCHOLARSHIPS (UNFUNDED AID) THE NOMINATED SCHOLARSHIPS AVAILABLE TO INCOMING FIRST YEAR STUDENTS ARE: 1) THE YOUNG PRESBYTERIAN SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE A MEMBER OF THE PRESBYTERIAN CHURCH USA, BE NOMINATED BY HIS/HER CHURCH AND PRESENT A MINIMUM GPA OF 3.5. 2) JERB MILLER SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE NOMINATED BY AN EDUCATOR WHO IS A WESTMINSTER COLLEGE GRADUATE AND PRESENT A MINIMUM GPA OF 3.5. 3) LEGACY SCHOLARSHIP (FUNDED AID) -TO BE ELIGIBLE A STUDENT MUST PRESENT A CUMULATIVE GPA OF 3.0 AND HAVE A PARENT OR GRANDPARENT WHO EARNED A DEGREE FROM WESTMINSTER COLLEGE. MERIT SCHOLARSHIPS ARE RENEWABLE FOR UP TO THREE YEARS. THE STUDENT NEEDS TO MAINTAIN THE REQUIRED SCHOLARSHIP GPA (IF ONE EXISTS), OTHERWISE REMAIN IN GOOD ACADEMIC STANDING. INSTITUTIONAL NEED BASED AWARDS (UNFUNDED AID) NEED BASED INSTITUTIONAL FINANCIAL AID IS AWARDED TO STUDENTS BASED ON THE RESULTS OF THE FAFSA AND THE DETERMINATION OF THE STUDENTS DEMONSTRATED NEED. A STUDENT IS REQUIRED TO FILE A FAFSA FORM IN ORDER TO BE CONSIDERED FOR NEED BASED FINANCIAL AID. THE RESULTS OF THE FAFSA DETERMINE THE STUDENT'S EXPECTED FAMILY CONTRIBUTION (EFC). THE CALCULATION USED TO DETERMINE THE STUDENT'S FINANCIAL NEED IS: COST OF ATTENDANCE* - EFC = STUDENT'S NEED (*COST OF ATTENDANCE: TUITION & FEES, ROOM & BOARD, BOOKS AND PERSONAL EXPENSES FOR RESIDENT AND OFF CAMPUS STUDENTS, TUITION & FEES, COMMUTER COSTS, BOOKS AND PERSONAL EXPENSES FOR COMMUTERS) THE CALCULATED STUDENT NEED IS REDUCED BY: FEDERAL NEED BASED FINANCIAL AID STATE NEED BASED FINANCIAL AID FUNDED GIFT AID INSTITUTIONAL MERIT AID THE REMAINING UNMET NEED, AFTER THE REDUCTIONS, IS MET BY USING INSTITUTIONAL NEED BASED GIFT AID WITH THE TOTAL OF INSTITUTIONAL AID BEING CAPPED BY THE CEILING VALUE FROM THE MATRIX CELL FOR THE STUDENT. INSTITUTIONAL NEED BASED AWARDS ARE USUALLY RENEWED PROVIDED THAT THE STUDENT CONTINUES TO DEMONSTRATE FINANCIAL NEED. FINANCIAL AID PACKAGING STUDENTS RECEIVE A FINANCIAL AID PACKAGE WHICH INCLUDES ALL ELIGIBLE AND QUALIFIED FINANCIAL AID. AWARDS THAT MAY BE INCLUDED IN A FINANCIAL AID PACKAGE ARE: FEDERAL GRANTS (PELL AND SEOG) STATE GRANTS INSTITUTIONAL MERIT AWARDS INSTITUTIONAL NEED BASED AWARDS INSTITUTIONAL ENDOWED AWARDS FEDERAL DIRECT STAFFORD LOANS FEDERAL WORK STUDY THE DIRECTOR OF FINANCIAL SERVICES DETERMINES THE AMOUNT AVAILABLE IN ALL INSTITUTIONAL FUNDS ON AN ANNUAL BASIS. WESTMINSTER COLLEGE UNFUNDED AND FUNDED AID IS PORTABLE FOR OFF-CAMPUS STUDIES IF THE PROGRAM IS REQUIRED BY THE STUDENT'S MAJOR. THESE FUNDS ARE PORTABLE UP TO THE LESSER OF 1) THE TUITION OF THE OFF-CAMPUS STUDIES PROGRAM, OR 2) THE LIMIT OF A STUDENT'S WESTMINSTER COLLEGE AWARDED AID WHERE A PARTICULAR STUDY-ABROAD PROGRAM'S TUITION IS GREATER THAN THE WESTMINSTER COLLEGE AID THE STUDENT IS ELIGIBLE TO RECEIVE FOR THE SAME PERIOD OF ENROLLMENT. BEFORE THESE FUNDS WILL BE PAID TO THE STUDY ABROAD PROGRAM ON THE STUDENT'S BEHALF, THE STUDENT IS REQUIRED TO PROVIDE A COPY OF THE INVOICE FOR THE STUDY ABROAD PROGRAM, WITH A SEPARATE LINE ITEM FOR TUITION. STUDENTS ARE REQUIRED TO HAVE THE INSTITUTION PROVIDE A COPY OF THE ACADEMIC TRANSCRIPTS FOR THE TERM(S) ABROAD TO WESTMINSTER COLLEGE. WESTMINSTER COLLEGES FINANCIAL AID OFFICE USES THE FINANCIAL AID MANAGEMENT SYSTEM POWERFAIDS TO MAINTAIN FINANCIAL AID AWARD RECORDS AND AMOUNTS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Discretionary Spending Acct	Yes (X)	DiscretionarySpendingAcctInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 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
DR KATHY BRITTAIN RICHARDSON
PRESIDENT	$282,228	$0	$0	$0	$27,684	$0	$57,219	$0	$39,916	$0	$407,047	$0	$0	$0
JEFFREY COKER
VP ACADEMIC AFFAIRS & ENROLLMENT	$181,500	$0	$0	$0	$60	$0	$5,000	$0	$20,741	$0	$207,301	$0	$0	$0
KENNETH J ROMIG
TREASURER/VP FOR FINANCE	$163,512	$0	$0	$0	$258	$0	$15,514	$0	$18,186	$0	$197,470	$0	$0	$0
MATTHEW P STINSON
VP FOR INSTITUTIONAL ADVANCEMENT	$156,971	$0	$0	$0	$90	$0	$14,855	$0	$13,355	$0	$185,271	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 1A

HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: FOR THE CONVENIENCE OF THE COLLEGE, THE PRESIDENT OCCUPIES THE RESIDENCE PROVIDED (MACK MANSE) BY THE COLLEGE IN ACCORDANCE WITH HER EMPLOYMENT AGREEMENT. PERSONAL SERVICES (E.G., CLEANING SERVICES): THE COLLEGE MANSE IS THE PROPERTY OF WESTMINSTER, THEREFORE IT IS MAINTAINED BY WESTMINSTER'S PHYSICAL PLANT DEPARTMENT. CLUB MEMBERSHIPS: IN ORDER THAT THE PRESIDENT MAY ENTERTAIN POTENTIAL DONORS AND OTHER BUSINESS ASSOCIATES OF THE COLLEGE, THE COLLEGE PAYS OR REIMBURSES THE PRESIDENT FOR, THE PERIODIC DUES FOR MEMBERSHIP IN THE DUQUESNE CLUB AND THE AVALON COUNTRY CLUB. DIRECT EXPENSES FOR UTILIZATION OF THE CLUBS IS THE PRESIDENT'S RESPONSIBILITY, EXCEPT WHEN ATTRIBUTABLE TO COLLEGE BUSINESS.

PART I, LINE 4B

DR. KATHY BRITTAIN RICHARDSON $39,000 CONTRIBUTION.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	NEW WILMINGTON MUNICIPAL AUTHORITY-SERIES 2017	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	251739535	BondIssuerEIN
CUSIP	64920RBJ1	CUSIPNum
Bond Issued	2017-02-01	BondIssuedDt
Issue Price	$31,415,514	IssuePriceAmt
Purpose	SEE PART V	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$615,000	RetiredAmt
Total Proceeds	$31,415,514	TotalProceedsAmt
In Reserve Fund	$1,775,000	InReserveFundAmt
Issuance Costs From Proceeds	$288,365	IssuanceCostsFromProceedsAmt
Capital Expenditures	$14,713,361	CapitalExpendituresAmt
Other Spent Proceeds	$14,638,788	OtherSpentProceedsAmt
Substantial Completion	2018	SubstantialCompletionYr
Refunding Tax Exempt Bonds	Yes (1)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (1)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	Yes (1)	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	Yes (1)	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (1)	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
DATE REBATE COMPUTATION PERFORMED	ISSUER NAME: NEW WILMINGTON MUNICIPAL AUTHORITY-SERIES 2017 DATE THE REBATE COMPUTATION WAS PERFORMED: 05/01/2020
SCHEDULE K SUPPLENTAL INFORMATION	THE PROCEEDS OF THE SALE OF THE BONDS WERE USED TO FINANCE ALL OF THE COSTS OF REFUNDING THE AUTHORITY'S OUTSTANDING REVENUE BONDS, SERIES 2007, REFUNDING THE AUTHORITY'S OUTSTANDING COLLEGE REVENUE NOTE, SERIES 2011, CERTAIN CAPITAL PROJECTS OF THE BORROWER, FUNDING A DEBT SERVICE RESERVE FUND FOR THE BONDS, AND PAYMENT OF COSTS OF ISSUANCE OF THE BONDS.
PART IV, LINE 2CA	THE REBATE COMPUTATION WAS PERFORMED ON MAY 1, 2020.

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	23	ContributionCnt
Noncash Contributions Rpt F990	$226,682	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	MISCELLANEOUS	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$174	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 32B:

THE NUMBER SHOWN IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS FOR EACH TYPE OF PROPERTY FOR THE YEAR ENDED JUNE 30, 2020.

PART I, LINE 33:

THE VALUE OF NON-CASH CONTRIBUTIONS IS NOT DETERMINED BY THE COLLEGE AND NO GIFT CREDIT IS ISSUED TO THE DONOR. IN ORDER TO RECEIVE GIFT CREDIT, A DONOR MUST HAVE THE ITEM APPRAISED BY AN INDEPENDENT OUTSIDE APPRAISER. THIS PROCESS DOES NOT APPLY TO THE RECEIPT OF A PUBLICLY TRADED STOCK GIFT. WHEN WESTMINSTER COLLEGE RECEIVES A STOCK GIFT, THE GIFT IS VALUED AT THE AVERAGE OF THE STOCK'S HIGH AND LOW TRADING PRICE, AS INDICATED IN THE WALL STREET JOURNAL, ON THE DATE OF TRANSFER TO THE COLLEGE. THIS METHOD PROVIDES AN OBJECTIVE DETERMINATION OF THE VALUE OF THE GIFT.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III:	ADDITIONAL INFORMATION RELATED TO PROGRAM SERVICE ACCOMPLISHMENTS: THE COLLEGE HAS MADE EFFORTS TO IDENTIFY, MANAGE AND MITIGATE THE PROGRAMMATIC AND ECONOMIC DISRUPTION CAUSED BY THE COVID-19 PANDEMIC. IN ACCORDANCE WITH THE GOVERNOR OF PENNSYLVANIA'S ORDERS, THE COLLEGE CEASED ON-CAMPUS OPERATIONS IN MARCH 2020 FOR THE DURATION OF THE SPRING 2020 SEMESTER WHICH ENDED IN MAY 2020. LIKEWISE, THE COLLEGE DID NOT HOST IN-PERSON CAMPS, CONFERENCES OR SPECIAL EVENTS IN SUMMER 2020. THE COLLEGE WAS ABLE TO CONTINUE ITS EDUCATIONAL PROGRAMS IN A FULLY ON-LINE FORMAT FOR THE REMAINDER OF THE SPRING 2020 SEMESTER. WHILE THE DURATION AND IMPACT OF THE COVID-19 PANDEMIC ARE UNKNOWN, THE COLLEGE IS PREPARED TO CONDUCT ITS PROGRAM SERVICES IN AN ON-LINE FORMAT, IF NECESSARY. THE COLLEGE RESUMED ON CAMPUS OPERATIONS AND IN-PERSON CLASSES FOR THE FALL 2020 SEMESTER; HOWEVER, IT IS POSSIBLE THAT THE PANDEMIC WILL WORSEN AND THAT THE COLLEGE WILL HAVE TO SHIFT TO A FULLY ON-LINE FORMAT.
FORM 990, PART VI, SECTION A, LINE 1	THE EXECUTIVE COMMITTEE SHALL BE INVESTED WITH ALL THE POWERS OF AUTHORITY OF THE BOARD OF TRUSTEES WHEN THE BOARD IS NOT IN SESSION EXCEPT AS MAY OTHERWISE BE PROVIDED IN THESE BYLAWS, PROVIDED THAT THE EXECUTIVE COMMITTEE SHALL HAVE NO AUTHORITY TO RESCIND OR CANCEL ANY RESOLUTION THERETOFORE ADOPTED BY THE BOARD OF TRUSTEES RELATING TO THE MEMBERSHIP, POWERS OR DUTIES OF THE EXECUTIVE COMMITTEE OR TO AMEND THE ARTICLES OF INCORPORATION. THE EXECUTIVE COMMITTEE DID NOT EXERCISE THIS AUTHORITY DURING THE FISCAL YEAR.
FORM 990, PART VI, SECTION B, LINE 11B	THE WESTMINSTER FINANCIAL MANAGEMENT TEAM REVIEWS THE FORM 990 AND SEEKS INPUT REGARDING THE SAME FROM THE PRESIDENT. THE COLLEGE'S TRUSTEES ARE PROVIDED WITH ACCESS TO A SECURE WEBSITE WHERE THEY ARE ABLE TO REVIEW A DRAFT OF THE COLLEGE'S TAX RETURN FOR THE YEAR ENDED JUNE 30, 2020. THE COLLEGE'S TRUSTEES ARE INVITED TO PARTICIPATE IN A TELECONFERENCE WITH MEMBERS OF THE COLLEGE'S ADMINISTRATION WHO ARE RESPONSIBLE FOR PREPARING THE COLLEGE'S TAX RETURN. DURING THE TELECONFERENCE, THE COLLEGE'S FINANCIAL ADMINISTRATORS REVIEW THE DRAFT OF THE TAX RETURN. WEBSITE ACCESS TO A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE TRUSTEES PRIOR TO THE FILING OF THE RETURN WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE COLLEGE HAS A FORMAL CONFLICT OF INTEREST POLICY. EVERY TRUSTEE AND OFFICER ALONG WITH EMPLOYEES WHO MEET THE CRITERIA AS DEFINED: EMPLOYEE: AN EMPLOYEE OF THE COLLEGE WHO HAS AUTHORITY TO EXPEND COLLEGE FUNDS OR TO INCUR CONTRACTUAL LIABILITY ON BEHALF OF THE COLLEGE IS REQUIRED TO ANNUALLY (1) REVIEW THE COLLEGE'S CONFLICT OF INTEREST POLICY, (2) DISCLOSE TO THE BEST OF HIS/HER KNOWLEDGE ANY BUSINESS, PERSONAL, FAMILY AND NOT-FOR-PROFIT RELATIONSHIPS THAT COULD REASONABLY GIVE RISE TO A CONFLICT OF INTEREST, (3) SUMMARIZE IN WRITING ANY POTENTIAL CONFLICT OF INTEREST AS MAY ALREADY EXIST, AND (4) ACKNOWLEDGE BY SIGNATURE ON A DISCLOSURE FORM THAT HE OR SHE ACTED IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THE POLICY. THE EMPLOYEE DISCLOSURE FORMS ARE SUBMITTED TO THE COLLEGE'S DIRECTOR OF HUMAN RESOURCES AND THE DISCLOSURE FORMS FOR TRUSTEES, OFFICERS AND KEY EMPLOYEES ARE SUBMITTED TO THE CHAIR OF THE COLLEGE'S FINANCE, AUDIT AND COMPLIANCE COMMITTEE. THE CHAIR OF THE BOARD OF TRUSTEES AND THE CHAIR OF THE FINANCE, AUDIT AND COMPLIANCE COMMITTEE ARE RESPONSIBLE FOR DETERMINING WHETHER OR NOT CERTAIN RELATIONSHIPS GIVE RISE TO CONFLICTS OF INTEREST. THE CHAIR OF THE FINANCE, AUDIT AND COMPLIANCE COMMITTEE DELIVERS A CONFLICT OF INTEREST REPORT TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15	A SPECIALLY APPOINTED COMMITTEE OF THE BOARD OF TRUSTEES, WHO WAS EMPOWERED BY THE BOARD OF TRUSTEES TO NEGOTIATE AN EMPLOYMENT CONTRACT WITH THE PRESIDENT, DETERMINED THE COMPENSATION FOR THE PRESIDENT OF THE COLLEGE. THE MEMBERS OF THE SPECIAL COMPENSATION COMMITTEE WERE INDEPENDENT, NONE WERE COMPENSATED BY THE COLLEGE, NOR DOES A COMPENSATION ARRANGEMENT EXIST BETWEEN THE COLLEGE, FAMILY MEMBERS OF THE COMPENSATION COMMITTEE OR ANY BUSINESS IN WHICH ANY OF THEIR FAMILY MEMBERS HAVE AN INTEREST WHEN THE PRESIDENT'S EMPLOYMENT AGREEMENT WITH WESTMINSTER COLLEGE WAS APPROVED ON OCTOBER 22, 2018. THE COMMITTEE REVIEWED THE COMPENSATION PAID TO THE PRESIDENTS OF 20 COLLEGES TO WHICH WESTMINSTER REGULARLY COMPARES ITSELF WITH RESPECT TO TUITION AND FEES, ENDOWMENT RETURNS AND OTHER METRICS. BASED ON THIS DATA, THE COMMITTEE WAS SATISFIED THAT THE COMPENSATION OFFERED TO DR. RICHARDSON REFLECTED THE FAIR MARKET VALUE FOR THE SERVICES TO BE RENDERED TO THE COLLEGE. THE PRESIDENT'S EMPLOYMENT CONTRACT EXPIRES ON JUNE 30, 2024. THE PRESIDENT'S BASE SALARY SHALL BE SUBJECT TO ANNUAL REVIEWS BY THE GOVERNANCE COMMITTEE OR ITS DESIGNEE, AND MAY BE INCREASED WITH THE APPROVAL OF THE EXECUTIVE COMMITTEE. THE COLLEGE DETERMINES THE COMPENSATION FOR ITS KEY EMPLOYEES BASED ON THE COMPENSATION REPORTED ON FORM 990 FOR THE COLLEGE'S PEER INSTITUTIONS. THE COLLEGE HAS IDENTIFIED 20 PEER INSTITUTIONS THAT HAVE CHARACTERISTICS SUCH AS ENROLLMENT, ENDOWMENT, STUDENT BODY, ETC. THAT ARE SIMILAR TO THE COLLEGE'S CHARACTERISTICS. IN ADDITION, THE COLLEGE ALSO USES A COMPENSATION SURVEY OF HIGHER EDUCATION INSTITUTIONS WHICH PROVIDES A BROADER BASIS TO HELP ASSESS THE REASONABLENESS OF THE COMPENSATION OF THE COLLEGE'S KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. IN ADDITION, THE COLLEGE'S FINANCIAL STATEMENTS MAY BE VIEWED ON THE ELECTRONIC MUNICIPAL MARKET ACCESS WEBSITE AT HTTP://EMMA.MSRB.ORG/.
FORM 990, PART VIII:	THE FOLLOWING MEMBERS SERVE ON THE WESTMINSTER BOARD OF TRUSTEES AS ASSOCIATE TRUSTEES BUT HAVE NO VOTING RIGHTS: SARAH ARBLASTER, HELEN BOYLAN, JACKSON GASTMEYER, MAKAYLA GUNTRUM, MEGAN PARKER, SHERRI PATAKI, AND PETER SMITH. THE FOLLOWING MEMBERS SERVE ON THE WESTMINSTER BOARD OF TRUSTEES AS TRUSTEES EMERITI BUT HAVE NO VOTING RIGHTS: GEORGE BERLIN, ROBERT BRUCE, LEONARD CARROLL, JAMES DEWAR, ROBERT GARDNER, GEORGE GREER, CAROLYN JONES, ROBERT PATTON, THOMAS MANSELL, WILLIAM RANKIN, RICHARD WHITE, MARTHA WILE
FORM 990, PART XI, LINE 9:	CHANGES IN UNRECOGNIZED PENSION BENEFIT PLAN COSTS -2,122,500.
FORM 990, PART XII, QUESTION 2, FINANCIAL STATEMENTS AND REPORTING:	THE COLLEGE'S FINANCE, AUDIT AND COMPLIANCE COMMITTEE ASSUMES THE RESPONSIBLITY FOR OVERSIGHT OF THE AUDIT AND OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT AUDITORS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	INTERESTS IN TRUSTS (8)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Primary Activities	PHILANTHROPY	PrimaryActivitiesTxt
Legal Domicile State	PA	LegalDomicileStateCd
Direct Controlling NA	N/A	DirectControllingNACd
Entity Type	T	EntityTypeTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd