2019-03-22T18:30:10-05:00 2018-06-30 990 2017-07-01 910567740 Board of Trustees of Whitman College BOAR 5095275592 345 Boyer Ave Walla Walla WA 993622067 Peter Harvey CFO 2019-03-22 2017 2019-02-21 02:37:17Z Kathleen Murray 345 Boyer Ave Walla Walla WA 993622067 199559602 false X www.whitman.edu X 1859 WA The mission of Whitman College is to provide a rigorous liberal arts education of the highest quality to passionate and engaged students from diverse backgrounds. 21 19 1908 900 -1712146 -1720941 9874836 9808963 83624742 87512289 16715410 21470002 1028599 742835 111243587 119534089 25528147 28394538 0 49638670 51387745 0 3346035 45084555 47681910 120251372 127464193 -9007785 -7930104 767088763 815697131 116615816 118638494 650472947 697058637 The mission of Whitman College is to provide a rigorous liberal arts education of the highest quality to passionate and engaged students from diverse backgrounds. Whitman students develop their intellectual and creative capacities in a supportive scholarly community that prioritizes student learning within and beyond the classroom. false false 13836256 9492599 AUXILIARY ENTERPRISES: 772 STUDENTS IN COLLEGE-PROVIDED HOUSING, 710 STUDENTS IN COLLEGE-PROVIDED BOARD PLANS 56887589 78019690 ACADEMIC INSTRUCTION, SUPPORT AND OTHER PROGRAMS: 1,471 FULL TIME EQUIVALENT STUDENTS, 371 GRADUATES 28394538 28394538 INSTITUTIONAL FINANCIAL AID 1,186 STUDENTS RECEIVING INSTRUCTIONAL SCHOLARSHIPS, 547 STUDENTS RECEIVING FEDERAL LOANS OR GRANTS 99118383 true true false true false false true false true true true false false true true false true true true true false true false false false false false true true true false false false false false false true false true false true true false false false true true true false false true 2552 0 true 1908 true true true false false false false false true false false false X 21 19 false false false false false false false true true false false true true true true true true true true false CA CO CT DC FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NV NH NJ NM NY ND OH OK OR PA RI SC TN UT VA AR WA WV WI X X Walter Froese Controller 5095274936 345 Boyer Ave Walla Walla WA 99362 Nancy B Serrurier Chair 1.0 1.0 X X 0 0 0 Joseph C Davis Vice Chair 1.0 1.0 X X 0 0 0 Janice M Abraham Trustee 1.0 1.0 X 0 0 0 Megan Ferguson Clubb Trustee 1.0 1.0 X 0 0 0 Christina M Dawson Trustee 1.0 1.0 X 0 0 0 Richard Fade Trustee 1.0 1.0 X 0 0 0 Barbara S Feigin Trustee 1.0 1.0 X 0 0 0 Stephen E Hammond Trustee 1.0 1.0 X 0 0 0 Gordon H Keane Trustee 1.0 1.0 X 0 0 0 Bradley M McMurchie Trustee 1.0 1.0 X 0 0 0 Tricia P Montgomery Trustee 1.0 1.0 X 0 0 0 James R Moore Trustee 1.0 1.0 X 0 0 0 William R Neff Trustee 1.0 1.0 X 0 0 0 Dean Allen Nichols Trustee 1.0 1.0 X 0 0 0 Charley W Rosenberry Trustee 1.0 1.0 X 0 0 0 Akshay Anand Shetty Trustee 1.0 1.0 X 0 0 0 Jonathan N Sposato Trustee 1.0 1.0 X 0 0 0 Denise Garvey Tabbutt Trustee 1.0 1.0 X 0 0 0 Julia C Taylor Trustee 1.0 1.0 X 0 0 0 Sarah O Wang Trustee 1.0 1.0 X 0 0 0 Court G Wyckoff Trustee 1.0 1.0 X 0 0 0 William G Way Trustee thru May of 2018 1.0 1.0 X 0 0 0 Kathleen Murray President 40.0 X 466718 0 82773 Peter Harvey CFO 40.0 1.0 X 247164 0 101917 John W Bogley VP for Development and Alumni Relations 40.0 X 227198 0 98345 Tony Cabasco Dean of Admission & Financial Aid 40.0 X 204149 0 44259 Joshua Jensen Vice President for Enrollment and Communications 40.0 X 161086 0 25876 Dan M Terrio Chief Information Officer 40.0 X 161706 0 35487 Alzada Tipton Provost and Dean of the Faculty 40.0 X 220455 0 38719 David F Schmitz Faculty 40.0 X 176132 0 32127 Christopher Ponce Associate VP for Development 40.0 X 171846 0 46266 Patrick Spencer Professor of Geology 40.0 X 151229 0 36198 Caroline S Weiler Yancey Senior Research Scientist 40.0 X 143686 0 26530 Dana Burgess Professor of Humanities 40.0 X 135327 0 31949 2466696 0 600446 42 false true false Leone & Keeble PO Box 2747 Spokane WA 99220 CONSTRUCTION 8197093 Bon Appetit P O BOX 417632 BOSTON MA 02241 FOOD SERVICES 4753286 Opp & Seibold 1220 West Poplar Walla Walla WA 99362 CONSTRUCTION 722226 Zimmer Gunsul Frasca Architects LLP 320 SW Oak St Ste 500 Portland OR 97204 Architects 705394 Gillespie Roofing 3400 East Isaacs Ave Walla Walla WA 80202 Construction 656108 15 839368 8969595 2481112 9808963 Student Tuition & Fees 616000 74908164 74908164 Housing & meal services 611710 9492599 9492599 Bookstore 611710 952855 952855 Miscellaneous Income 900099 2158671 2158671 0 0 0 0 87512289 4072008 -1720941 5792949 2409353 1152601 1256752 0 1256752 1256752 96245430 78847436 17397994 0 17397994 17397994 34271 25476 8795 8795 Related Party Revenue 900099 -522712 -522712 0 0 0 0 -522712 119534089 87512289 -1712146 23924983 26913927 26913927 1480611 1480611 1887620 873692 700649 313279 35652565 30221134 3834884 1596547 3247123 2689617 392311 165195 7632881 6322374 980190 330317 2967556 2458050 358534 150972 57743 57743 107574 107574 4155 4155 12803693 12803693 11372797 9532071 1763157 77569 2036872 919705 861931 255236 2241563 2107069 121045 13449 3649552 3014907 593659 40986 2501206 2351134 135065 15007 6948968 6421214 368879 158875 751979 230174 521805 Communications 1080693 739590 144262 196841 Supplies 4361850 3079849 1250239 31762 Paul Garrett Expenses -236735 -236735 0 0 0 0 127464193 99118383 24999775 3346035 19837295 2865658 22482980 33826879 19696306 14224493 427154 428845 0 0 0 259013 243893 699033 624519 250414731 85661125 141783329 164753606 237221255 273083232 320750733 322204853 2536242 2191573 1395423 1249580 767088763 815697131 8173723 12450599 3020544 1399148 1416262 1045348 72090590 71282748 0 31914697 32460651 116615816 118638494 X 264788184 286285483 209320366 226809040 176364397 183964114 650472947 697058637 767088763 815697131 X -7930104 46821708 7694086 X false true X true true true X 15953236 14672977 16276959 9874836 9808964 66586972 0 0 15953236 14672977 16276959 9874836 9808964 66586972 4845592 61741380 2873362 8840846 8670232 8067586 8202302 36654328 0 0 0 0 0 0 0 0 0 0 0 0 103241300 402921977 0.5980 0.6029 X Schedule A, Part I, Line 2 Schedule A, Part I, Line 2 Whitman College also qualifies for public charity status as a school described in section 170(b)(1)(A)(ii). false false false false false true 4006 true 149 false false 4155 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY $4,006is the amount of dues paid to the Independent Colleges of Washington allocated to lobbying efforts by ICW. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY $4,006is the amount of dues paid to the Independent Colleges of Washington allocated to lobbying efforts by ICW. 11000 2154842 X X X X false 492753694 5616288 72779836 9827166 14509468 11961509 534851675 451574678 3489422 72412669 9543650 14078112 11101313 492753694 485516507 3982729 -11935555 8808436 12838589 4341978 451574678 477132462 14097456 21872078 8160101 11877583 7547805 485516507 414542107 7296996 81310916 7636808 10893190 7487559 477132462 0.3 0.32 0.38 true true true 7797909 8366060 16163969 5905025 221314841 82901916 144317950 4876054 2759209 2116845 2154842 2154842 164753606 Commingled Trusts 43670127 F Investment Shares Belonging to Related Entities -5226027 F Alternative Investments 283760753 F 322204853 Post Retirement Benefit Obligation 5174643 Split interest agreements 14065715 Interest rate exchange agreements 9490000 Med/Dental insurance terminal liability 646442 Deferred Compensation 1249580 Asset retirement obligation 866359 Refundable Advance 967912 32460651 X 133374362 46821706 6495857 53317563 80056799 12803693 26673597 39477290 119534089 86502698 0 0 86502698 12803693 28157802 40961495 127464193 Schedule D, Part III, Line 4 Collections of art - description of collections The College has collections of works of art and rare books that are utilized by the students in their studies and the faculty in their research. Schedule D, Part V, Line 4 Intended uses of endowment funds Endowment funds are used solely to support the mission of Whitman College for costs such as financial aid to students, faculty salaries and the library Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Management believes they have no uncertain tax positions and in addition, unrelated business income tax for Whitman College and Paul Garrett Whitman Foundation, if any, is immaterial. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in split interest agreements - 2853145 Net gain on interest rate exchange agreement - 3120000 Related entity revenues - 522712 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Institutional financial aid - 28394538 Alternative Investments Taxable Income - -1720941 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Institutional Financial Aid - 28394538 Related entity expenses - -236736 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The College makes its policy of non-discrimination known through the College website, the annual catalog, and other materials. Additionally, the College places an advertisement which describes its policy in a regional newspaper each year. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The College receives funds from the Department of Education to be given to Whitman students in the forms of grants and loans. The College also receives funds from other federal agencies in the form of grants for research equipment, study, or other efforts as stipulated in each individual grant. true East Asia and the Pacific 0 0 Grantmaking STUDENT FINANCIAL AID 192430 Europe (Including Iceland and Greenland) 0 0 Grantmaking STUDENT FINANCIAL AID 990461 North America (Canada & Mexico only) 0 0 Grantmaking STUDENT FINANCIAL AID 7000 South America 0 0 Grantmaking STUDENT FINANCIAL AID 126720 Central America and the Caribbean 0 0 Grantmaking STUDENT FINANCIAL AID 80950 East Asia and the Pacific 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 164094 East Asia and the Pacific 0 0 Program Services OFF CAMPUS STUDIES 479554 Europe (Including Iceland and Greenland) 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 239902 South America 0 0 Program Services OFF CAMPUS STUDIES 208665 North America (Canada & Mexico only) 0 0 Program Services Off Campus Studies 12700 Central America and the Caribbean 0 0 Program Services OFF CAMPUS STUDIES 196132 Europe (Including Iceland and Greenland) 0 0 Program Services Off Campus Studies 1915268 Middle East and North Africa 0 0 Program Services Off Campus Studies 14555 North America (Canada & Mexico only) 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 39694 South America 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 12873 Sub-Saharan Africa 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 22648 Central America and the Caribbean 0 0 Investments 207895019 Europe (Including Iceland and Greenland) 0 0 Investments 794000 Russia and Neighboring States 0 0 Program Services Faculty and staff conferences and research 3457 Middle East and North Africa 0 0 Grantmaking Student Financial Aid 7000 South Asia 0 0 Program Services Off Campus Studies 38550 Middle East and North Africa 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 3262 South Asia 0 0 Grantmaking Student Financial Aid 20300 Sub-Saharan Africa 0 0 Program Services Off Campus Studies 83225 Sub-Saharan Africa 0 0 Grantmaking Student Financial Aid 55750 0 0 0 0 0 0 4703646 208900563 213604209 STUDENT FINANCIAL AID East Asia and the Pacific 16 192430 Wire transfer or check STUDENT FINANCIAL AID Europe (Including Iceland and Greenland) 71 990461 Wire transfer or check STUDENT FINANCIAL AID North America (Canada & Mexico only) 1 7000 Wire transfer or check STUDENT FINANCIAL AID South America 10 126720 Wire transfer or check STUDENT FINANCIAL AID Central America and the Caribbean 7 80950 Wire transfer or check Student Financial Aid Middle East and North Africa 1 7000 Wire transfer or check Student Financial Aid South Asia 2 20300 Wire Transfer or check Student Financial Aid Sub-Saharan Africa 4 55750 Wire transfer or check true false true false true false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The grantmaking activities shown in parts I and III involve College financial aid funds delivered to enrolled students' individual accounts. The aid is to help defray the cost of certain study programs taking place in foreign countries. All such programs are closely vetted by the College to ensure the recipients are of high academic quality and financially stable. Any aid delivered to such students is governed by the processes outlined in Schedule E. Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS The grantmaking activities shown in parts I and III involve College financial aid funds delivered to enrolled students' individual accounts. The aid is to help defray the cost of certain study programs taking place in foreign countries. All such programs are closely vetted by the College to ensure the recipients are of high academic quality and financially stable. Any aid delivered to such students is governed by the processes outlined in Schedule E. true INSTITUTIONAL FINANCIAL AID 1074 26913927 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The College awards scholarships using established policies on the basis of both need and scholarship merit. Awards to students with need are based on the students' financial information contained in the financial aid profile filed with the college scholarship services and the free application for financial aid filed with the federal processor. All aid is objectively determined and awarded on an equal basis to recipients with similar attributes. X X X X X true true X X true false false false false false false false false Kathleen Murray President 451260 0 0 0 15458 0 45000 0 37773 0 549491 0 0 0 Peter Harvey CFO 247164 0 0 0 0 0 40443 0 61474 0 349081 0 0 0 John W Bogley VP for Development and Alumni Relations 221472 0 0 0 5726 0 23107 0 75238 0 325543 0 0 0 Tony Cabasco Dean of Admission & Financial Aid 97905 0 93897 0 12347 0 19393 0 24866 0 248408 0 0 0 Joshua Jensen Vice President for Enrollment and Communications 161086 0 0 0 0 0 16192 0 9684 0 186962 0 0 0 Dan M Terrio Chief Information Officer 161706 0 0 0 0 0 16803 0 18684 0 197193 0 0 0 Alzada Tipton Provost and Dean of the Faculty 220455 0 0 0 0 0 22500 0 16219 0 259174 0 0 0 David F Schmitz Faculty 176132 0 0 0 0 0 17832 0 14295 0 208259 0 0 0 Christopher Ponce Associate VP for Development 171846 0 0 0 0 0 18298 0 27968 0 218112 0 0 0 Patrick Spencer Professor of Geology 151229 0 0 0 0 0 15684 0 20514 0 187427 0 0 0 Caroline S Weiler Yancey Senior Research Scientist 143686 0 0 0 0 0 14446 0 12084 0 170216 0 0 0 Dana Burgess Professor of Humanities 135327 0 0 0 0 0 13985 0 17964 0 167276 0 0 0 Schedule J, Part I, Line 1a Travel for companions When the spouses of key employees accompany them on College-related business trips at the request of the College, the incremental travel costs are included in the employee's taxable income. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments When the spouses of key employees accompany them on College-related business trips at the request of the College, the incremental travel costs are included in the employee's taxable income. These payments are grossed up so there is no negative tax effect on the employee. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The College President is required, as a condition of employment and for the convenience of the College, to maintain his their personal residence in a house provided by the College. This house is located on the edge of the campus and the provision of such is not considered taxable compensation Schedule J, Part I, Line 1a Health or social club dues or initiation fees The College President and the Vice President of Development are provided memberships in social clubs by the College. The amounts paid for dues are included in their W-2's as taxable compensation. Schedule J, Part I, Line 1a Personal services The President's personal residence (owned by the College) is provided cleaning services and yard care by the College. This is not considered taxable compensation. Schedule J, Part I, Line 4a Severance or change-of-control payment The Dean of Admission and Financial Aid and the Associate VP for Development received severance payments. Terms and conditions are confidential according to the agreements. A Washington Higher Education Facilities Authority 911306482 939781VM9 2004-11-23 28770000 Refund A Bond Issue from 1999 false false false B Washington Higher Education Facilities Authority 911306482 939781A34 2008-06-10 30395000 Facilities Construction false false false C Washington Higher Education Facilities 911306482 939781U57 2017-01-05 18315448 Facilities Construction false false false A 0 0 28770000 0 0 0 232781 0 0 0 28442263 0 2004 false true true true B 825000 0 30395000 0 0 0 282842 0 0 30000000 0 0 2010 false false true true C 0 0 18315448 1751550 376062 0 325296 0 0 15862540 0 0 false false false true A 0.0 true B false false false false 0.0 0.0 0.0 true false true C false false false false 0.0 false false true A true true true JP Morgan 25.0 false false false false true B true true true BNY Mellon 30.0 true false true AIG Matching Fund 3.1 true false true C false true false false false false true A true B true C true Merit Based Scholarships Family Members 11300 Scholarship Education Kathryn Bogley Family member of key employee John Bogley 38601 Employment false Adam Dawson Family Member of Trustee, Christina Dawson 26500 Employment false X 2 11000 Market value X 42695 Market value X 86 2399927 Market value X Travel vouchers, grand piano and musical cds 5 27490 Market value 0 false true false Schedule M, Part I, Line 1 Art - Works of art Number of items Schedule M, Part I, Line 9 Securities - Publicly traded Number of contributions Schedule M, Part I, Line 25 Other Travel vouchers, grand piano and musical cds Schedule M, Part I, Line 4 Books and publications Number of contributions Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of items Securities - Publicly traded - Number of contributions Other - Travel vouchers, grand piano and musical cds Numer of contributions Books and publications - Number of contributions Form 990, Part VI, Line 11b Review of form 990 by governing body An electronic draft copy is provided to the Audit Committee via the Whitman College website. The Committee discusses and provides input to management. The Committee next accepts the Form 990 and it is made available to the Board of Trustees for review. After the Trustees have provided their input and all questions are resolved, the Form 990 is then filed with the IRS Form 990, Part VI, Line 12c Conflict of interest policy Trustees, officers, and key employees are given a questionnaire annually. The questionnaire includes the College's conflict of interest policy and asks each individual about the existence of conflicts of interest, as well as other payments or situations which could be construed to present a conflict. If an individual answers any question in the affirmative, they are asked to describe the situation in their response. If there are any concerns relative to any one individual's response, management follows up to discuss how best to deal with any identified situations. Management verifies all identified individuals have responded. All the responses are retained in accordance with the College's file retention policy. Trustees are reminded of potential conflicts at each meeting. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Trustees delegated authority for setting the President's compensation to the Executive Committee of the Board. Comparable data from peer institutions was used in the discussion to set the President's compensation. Those discussions are summarized in a memo from the Chair of the Board to the CFO. Form 990, Part VI, Line 15b Process to establish compensation of other employees Comparable data from peer institutions for each position was used to set the compensation for officers and key employees.The Trustees approved the compensation packages of the College's officers and key employees. Form 990, Part VI, Line 19 Required documents available to the public The College provides access to its financial statements via its website. The College's governing documents and conflict of interest policy are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Gain on interest rate exchange agreements - 3120000; Change in split interest agreements - 2853145; UBI Loss from Partnerships - 1720941; WHITMAN COLLEGE PAUL GARRETT FOUNDATION 345 BOYER AVENUE WALLA WALLA WA 99362 911648072 Provide Support for Whitman College WA 501(c)(3) Type I BOARD OF TRUSTEES OF WHITMAN COLLEGE true WHITMAN COLLEGE 21ST CENTURY TRUST 345 BOYER AVENUE WALLA WALLA WA 99362 916526001 Provide support for Whitman College WA 501(c)(3) Type I BOARD OF TRUSTEES OF WHITMAN COLLEGE true CHARITABLE LEAD ANNUITY TRUST (1) 345 Boyer Avenue Walla Walla WA 99362 HOLDINGS WA NA CHARITABLE REMAINDER TRUSTS (31) 345 Boyer Avenue Walla Walla WA 99362 HOLDINGS WA NA POOLED INCOME FUNDS (3) 345 Boyer Avenue Walla Walla WA 99362 HOLDINGS WA NA false false true false false false false false false false false false false false false false false false false Whitman College Paul Garrett Foundation C 236735 Cash