2018-05-11T16:01:41-05:00 2017-06-30 990 2016-07-01 910567740 Board of Trustees of Whitman College BOAR 5095275592 345 Boyer Ave Walla Walla WA 993622067 Peter Harvey CFO 2018-05-10 2016 2022-09-23 18:48:47Z Kathleen Murray 345 Boyer Ave Walla Walla WA 993622067 206396311 false X www.whitman.edu X 1859 WA The mission of Whitman College is to provide an excellent, well-rounded liberal arts and sciences undergraduate education. 20 20 1908 909 -837163 0 16276959 9874836 79445925 83624742 13796995 16715410 1271745 1028599 110791624 111243587 24475537 25528147 0 47730394 49638670 0 3048159 36573010 45084555 108778941 120251372 2012683 -9007785 692076192 767088763 104493011 116615816 587583181 650472947 The mission of Whitman College is to provide an excellent, well-rounded liberal arts and sciences undergraduate education. false false 13631844 10074344 AUXILIARY ENTERPRISES: 774 STUDENTS IN COLLEGE-PROVIDED HOUSING, 710 STUDENTS IN COLLEGE-PROVIDED BOARD PLANS 52320584 73550398 ACADEMIC INSTRUCTION, SUPPORT AND OTHER PROGRAMS: 1,493 FULL TIME EQUIVALENT STUDENTS, 374 GRADUATES 25528147 25528147 INSTITUTIONAL FINANCIAL AID 1,151 STUDENTS RECEIVING INSTRUCTIONAL SCHOLARSHIPS, 539 STUDENTS RECEIVING FEDERAL LOANS OR GRANTS 91480575 true true false true false false false true false true true true false false true true false true true false 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 2720 0 true 1908 true true true false false false false false true 1 false false false X 20 20 false false false false false false false true true false false true true true true true true true true false AL AR CA CT FL GA HI IL KS KY MD MA MI NH NJ NM OR OK NY NC PA RI SC TN UT VA WA WV WI X X Walter Froese Controller 5095274936 345 Boyer Ave Walla Walla WA 99362 Bradley M McMurchie Chair 1.0 2.0 X X 0 0 0 Nancy B Serrurier Vice Chair 1.0 2.0 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 Joseph C Davis 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 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 Akshay Anand Shetty Trustee 1.0 1.0 X 0 0 0 Jonathan Sposato Trustee 1.0 1.0 X 0 0 0 Denise Tabbutt Trustee 1.0 1.0 X 0 0 0 Sarah O Wang Trustee 1.0 1.0 X 0 0 0 William G Way Trustee 1.0 1.0 X 0 0 0 Court G Wyckoff Trustee 1.0 1.0 X 0 0 0 Kathleen Murray President 40.0 X 454542 0 75718 Peter Harvey CFO 40.0 X 239268 0 73569 John W Bogley VP for Development 40.0 X 233251 0 67374 Tony Cabasco Dean of Admission & Financial Aid 40.0 X 160839 0 29673 Charles E Cleveland Dean of Students 40.0 X 177957 0 36203 Patrick Spencer Provost/Dean of Faculty Interim 40.0 X 165083 0 30922 Dan M Terrio Chief Information Officer 40.0 X 161543 0 31712 Patrick Keef Faculty 40.0 X 159562 0 24645 Christopher Ponce Associate VP for Development 40.0 X 181788 0 40846 Paul Apostolidis Faculty 40.0 X 159562 0 59040 Susan Pickett Faculty 40.0 X 151026 0 23323 David F Schmitz Faculty 40.0 X 174801 0 28462 2419222 0 521487 37 false true true Bon Appetit P O BOX 417632 BOSTON MA 02241 FOOD SERVICES 4402862 Zimmer Gunsul Frasca Architects LLP 320 SW Oak St Ste 500 Portland OR 97204 Architects 2035097 Leone & Keeble PO Box 2747 Spokane WA 99220 CONSTRUCTION 1277016 Opp & Seibold 1220 West Poplar Walla Walla WA 99362 CONSTRUCTION 980619 Gillespie Roofing 3400 East Isaacs Ave Walla Walla WA 80202 Construction 349828 22 X 714049 9160787 4336182 9874836 Student Tuition & Fees 71870489 71870489 Housing & meal services 9086255 9086255 Bookstore 988089 988089 1679909 1679909 0 0 83624742 4956476 -850742 5807218 2260368 1245348 1015020 0 1015020 1015020 105648068 93889134 11758934 0 11758934 11758934 31821 18242 13579 13579 Miscellaneous Income 0 0 0 0 0 111243587 83624742 -837163 18581172 24755113 24755113 773034 773034 1864027 591147 931201 341679 34984493 27236722 6349879 1397892 3231176 2440172 638464 152540 6691705 5053551 1322247 315907 2867269 2165351 566558 135360 100761 100761 102000 102000 3200 3200 11739755 11739755 7397627 6327045 1005230 65352 1682259 673346 841413 167500 2305281 2166964 124485 13832 3408610 2826724 451051 130835 1880219 1767406 101532 11281 6596924 6201109 356233 39582 636275 218540 417735 Communications 1340370 931316 152431 256623 Supplies 8126551 7588312 518463 19776 Paul Garrett Expenses -235277 -235277 21st Century Trust Expenses 0 0 0 0 120251372 91480575 25722638 3048159 761909 19837295 25802291 22482980 21181380 19696306 653079 427154 0 0 0 265927 259013 645105 699033 222463643 80680314 140408288 141783329 221808461 237221255 276292388 320750733 2887501 2536242 1369863 1395423 692076192 767088763 8004052 8173723 3221126 3020544 1193649 1416262 54889904 72090590 37184280 31914697 104493011 116615816 X 238271367 264788184 176954603 209320366 172357211 176364397 587583181 650472947 692076192 767088763 X -9007785 67033043 -215052 5079560 X false true X true true true X 14383938 15953236 14672977 16276959 9874836 71161946 0 0 14383938 15953236 14672977 16276959 9874836 71161946 8093041 63068905 5059830 2873362 8840846 8670232 7999485 33443755 0 0 0 0 0 0 0 0 0 0 0 0 104605701 390800733 0.6029 0.6283 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). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 3200 false false false 3200 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY $3,200 is 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 $3,200 is the amount of dues paid to the Independent Colleges of Washington allocated to lobbying efforts by ICW. 264805 2130377 X X X X false 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 373745231 9015129 56191946 7310481 10163852 6935866 414542107 0.3 0.33 0.37 true true true 7797909 8366060 16163969 5726953 193843270 78137860 121432363 4599074 2542454 2056620 2130377 2130377 141783329 Commingled Trusts 39234194 F Investment Shares Belonging to Related Entities -4940050 F Alternative Investments 286456589 F 320750733 Post Retirement Benefit Obligation 5391601 Split interest agreements 11038045 Interest rate exchange agreements 12610000 Med/Dental insurance terminal liability 640155 Deferred Compensation 1395423 Asset retirement obligation 839473 31914697 X 146716974 67033043 6484686 73517729 73199245 11739755 26304587 38044342 111243587 83218746 235276 235276 82983470 11739755 25528147 37267902 120251372 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 to support 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 Paul Garrett & 21st Century Trust Revenues - 628686 Gain on interest rate exchange agreements - 5856000 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Institutional Financial Aid - 25528147 Decrease in split-interest agreements - 1627182 Loss from partnership investments - -850742 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Paul Garrett Expenses - 235276 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Institutional Financial Aid - 25528147 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 Central America and the Caribbean 0 0 Program Services FACULTY STAFF CONFERENCES AND RESEARCH 2669 East Asia and the Pacific 0 0 Grantmaking STUDENT FINANCIAL AID 96543 Europe (Including Iceland and Greenland) 0 0 Grantmaking STUDENT FINANCIAL AID 398892 North America (Canada & Mexico only) 0 0 Grantmaking STUDENT FINANCIAL AID 16568 South America 0 0 Grantmaking STUDENT FINANCIAL AID 103563 Central America and the Caribbean 0 0 Grantmaking STUDENT FINANCIAL AID 152218 East Asia and the Pacific 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 73403 East Asia and the Pacific 0 0 Program Services OFF CAMPUS STUDIES 124297 Europe (Including Iceland and Greenland) 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 145752 Middle East and North Africa 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 1853 South America 0 0 Program Services OFF CAMPUS STUDIES 124086 North America (Canada & Mexico only) 0 0 Program Services Off Campus Studies 12300 Central America and the Caribbean 0 0 Program Services OFF CAMPUS STUDIES 366718 Europe (Including Iceland and Greenland) 0 0 Program Services Off Campus Studies 970104 Middle East and North Africa 0 0 Program Services Off Campus Studies 47355 North America (Canada & Mexico only) 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 11952 South America 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 1527 Sub-Saharan Africa 0 0 Program Services FACULTY AND STAFF CONFERENCES AND RESEARCH 3562 Central America and the Caribbean 0 0 Investments 233239000 Europe (Including Iceland and Greenland) 0 0 Investments 1227000 Russia and Neighboring States 0 0 Program Services Faculty and staff conferences and research 1006 Middle East and North Africa 0 0 Grantmaking Student Financial Aid 5250 South Asia 0 0 Program Services Faculty and staff conferences and research 14416 0 0 0 0 0 0 2648273 234491761 237140034 STUDENT FINANCIAL AID East Asia and the Pacific 6 96543 Wire transfer or check STUDENT FINANCIAL AID Europe (Including Iceland and Greenland) 38 398892 Wire transfer or check STUDENT FINANCIAL AID North America (Canada & Mexico only) 1 16568 Wire transfer or check STUDENT FINANCIAL AID South America 7 103563 Wire transfer or check STUDENT FINANCIAL AID Central America and the Caribbean 17 152218 Wire transfer or check Student Financial Aid Middle East and North Africa 1 5250 Wire transfer or check true false false 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 1151 24755113 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 false false false false false false false false false Kathleen Murray President 441886 0 0 0 12656 0 50292 0 25426 0 530260 0 0 0 Peter Harvey CFO 239268 0 0 0 0 0 39693 0 33876 0 312837 0 0 0 John W Bogley VP for Development 221183 0 10000 0 2068 0 22881 0 44493 0 300625 0 0 0 Tony Cabasco Dean of Admission & Financial Aid 160839 0 0 0 0 0 16406 0 13267 0 190512 0 0 0 Charles E Cleveland Dean of Students 177957 0 0 0 0 0 18268 0 17935 0 214160 0 0 0 Patrick Spencer Provost/Dean of Faculty Interim 165083 0 0 0 0 0 16568 0 14354 0 196005 0 0 0 Dan M Terrio Chief Information Officer 161543 0 0 0 0 0 16638 0 15074 0 193255 0 0 0 Patrick Keef Faculty 159562 0 0 0 0 0 16914 0 7731 0 184207 0 0 0 Christopher Ponce Associate VP for Development 171788 0 10000 0 0 0 18028 0 22818 0 222634 0 0 0 Paul Apostolidis Faculty 159562 0 0 0 0 0 15457 0 43583 0 218602 0 0 0 Susan Pickett Faculty 151026 0 0 0 0 0 15096 0 8227 0 174349 0 0 0 David F Schmitz Faculty 174801 0 0 0 0 0 17585 0 10877 0 203263 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 (her) 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. 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 18303824 Facilities Construction false false false A 0 0 28770000 0 0 0 232781 0 0 0 28442263 0 2004 false true true true B 795000 0 30395000 0 0 0 282842 0 0 30000000 0 0 2010 false false true true C 0 0 18315448 16588287 376053 0 325296 0 0 1025803 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 false false false false true A true B true C true 2700 Scholarship Education Kathryn Bogley Family member of key employee John Bogley 25258 Employment false X 9 33439 Market value X 1227 Market value X 71 4249211 Market value X 1 52305 Market value X Sound equipment, travel vouchers, thermal imager and musical cds 14 27222 Market value 1 false true false 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 Collectibles - Number of contributions Other - Sound equipment, travel vouchers, thermal imager 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 VIII, Line 2f Other Program Service Revenue Miscellaneous Income - Total Revenue: 1679909, Related or Exempt Function Revenue: 1679909, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Gain on interest rate exchange agreements - 5856000; Change in split interest agreements - -1627182; UBI Loss from Partnerships - 850742; 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 235276 Cash