2017-05-15T17:40:08-05:00 2016-06-30 202253063 TANNER LLC 36 S STATE STREET SUITE 600 SALT LAKE CITY UT 84111 990 2015-07-01 841383926 WESTERN GOVERNORS UNIVERSITY WEST 8012743280 4001 SOUTH 700 EAST NO 700 SALT LAKE CITY UT 84107 DAVID GROW CHIEF FINANCIAL OFFICER 8012743280 2017-05-11 1 DAVID SPERRY P00176382 8015327444 2015 2021-01-29 14:40:06Z DAVID GROW 4001 SOUTH 700 EAST NO 700 SALT LAKE CITY UT 84107 505639060 0 X WWW.WGU.EDU X 1997 UT TO OPERATE AND ADMINISTER AN ORGANIZATION OF HIGHER LEARNING. 15 13 4155 0 0 -8286 16170216 11973166 358347978 436803962 6540745 3095982 540 -33635 381059479 451839475 20521567 23561399 0 0 182976031 236073853 0 0 0 151785938 173651570 355283536 433286822 25775943 18552653 213154249 257675630 110984726 137883953 102169523 119791677 TO OPERATE AND ADMINISTER AN ORGANIZATION OF HIGHER LEARNING. 0 0 417532477 23561399 436770327 WESTERN GOVERNORS UNIVERSITY IS AN ONLINE UNIVERSITY DRIVEN BY A MISSION TO EXPAND ACCESS TO HIGHER EDUCATION THROUGH ONLINE, COMPETENCY-BASED DEGREE PROGRAMS. WGU HAS FLOURISHED INTO A NATIONAL UNIVERSITY, SERVING OVER 70,000 STUDENTS FROM ALL 50 STATES, AS OF THE END OF THE FISCAL YEAR COVERED BY THIS RETURN. THE UNIVERSITY CONTINUES TO OPEN DOORS FOR ADULT LEARNERS WHO NEED FLEXIBILITY TO ACHIEVE THEIR EDUCATION AND CAREER GOALS. WGU'S INNOVATIVE COMPETENCY-BASED ACADEMIC APPROACH MAKES IT POSSIBLE, ALLOWING INDIVIDUALS TO FIT THEIR EDUCATION INTO THEIR LIVES, NOT THE OTHER WAY AROUND. 417532477 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 867 0 4155 1 0 0 0 0 0 0 0 0 0 0 X 15 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DAVID GROW 8012743280 4001 SOUTH 700 EAST NO 700 SALT LAKE CITY UT 84107 THE HONORABLE JIM GERINGER CHAIRMAN 1.00 X 0 0 0 JOHN W BLUFORD III TRUSTEE 1.00 X 0 0 0 COLE CLARK TRUSTEE 1.00 X 0 0 0 DR THERESE CRANE TRUSTEE 1.00 X 0 0 0 DR EMILY S DEROCCO TRUSTEE 1.00 X 0 0 0 ROBERT E EVANSON TRUSTEE 1.00 X 0 0 0 THE HONORABLE GARY HERBERT TRUSTEE 1.00 X 0 0 0 THE HONORABLE JOHN HICKENLOOPER TRUSTEE 1.00 X 0 0 0 TAMMY JOHNS TRUSTEE 1.00 X 0 0 0 LENNY MENDONCA TRUSTEE 1.00 X 0 0 0 SCOTT D PULSIPHER PRESIDENT & TRUSTEE 1.00 X 0 0 0 DAVID SIMMONS TRUSTEE 1.00 X 0 0 0 DR SAMUEL H SMITH TRUSTEE 1.00 X 0 0 0 DR CHARLES SORENSON TRUSTEE 1.00 X 0 0 0 DR ROBERT MENDENHALL PRESIDENT EMERITUS/TRUSTEE 40.00 X X 954764 0 35239 RAGHU KRISHNAIAH CHIEF OPERATING OFFICER 40.00 X 253985 0 31567 DAVID GROW CHIEF FINANCIAL OFFICER 40.00 X 309987 0 34543 DAVID LEASURE PROVOST/CHIEF ACADEMIC OFFICER 40.00 X 318502 0 33552 PATRICK PATRIDGE CHIEF MARKETING OFFICER 40.00 X 297377 0 28359 MYLES VOGEL CHIEF INFORMATION OFFICER 40.00 X 264228 0 24755 CAREY HILDERBRAND VICE PRESIDENT OF MARKETING 40.00 X 251569 0 30357 JEAN FLOTEN CHANCELLOR, WASHINGTON 40.00 X 249900 0 26652 ERIC GOODMAN NATIONAL DIRECTOR, BUSINESS COLLEGE 40.00 X 243338 0 22406 MELISSA FLORES VP OF STATE OPERATIONS 40.00 X 227275 0 29459 JASON LEVIN VICE PRESIDENT, INSTITUTIONAL RESEARCH 40.00 X 221503 0 26941 3592428 0 323830 57 0 1 0 ELEVEN INC 500 SANSOME SAN FRANCISCO CA 94111 ADVERTISING 25951719 GOOGLE INC 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 WEB MARKETING 17732412 PEARSON EDUCATION 1 LAKE STREET UPPER SADDLE RIVER NJ 07458 LEARNING RESOURCES 4173319 JDJ PROPERTIES INC 595 S RIVERWOODS PKWY STE 400 SALT LAKE CITY UT 84107 OFFICE RENT 3057144 MCGRAW-HILL EDUCATION HOLDINGS LLC 860 TAYLOR STATION ROAD BLACKLICK OH 43004 LEARNING RESOURCES 3051815 170 234727 11738439 11973166 TUITION AND FEES 611430 436060287 436060287 ACLC MEMBERSHIP FEES 611430 743675 743675 436803962 4111130 4111130 49655099 3129338 50790939 3008646 -1135840 120692 -1015148 -1015148 OTHER INCOME 900099 -33635 -33635 -33635 451839475 436770327 0 3095982 23561399 23561399 2534233 962931 1571302 181946816 177798776 4148040 8972620 8828967 143653 29362539 28259367 1103172 13257645 12944730 312915 423543 91971 331572 955126 813682 141444 604962 570768 34194 928344 928344 32894300 29576136 3318164 60477556 60377895 99661 6286908 5581830 705078 10737728 10191601 546127 4512297 4061067 451230 11791813 11280888 510925 1741876 1486795 255081 4553339 4134909 418430 917783 569797 347986 LEARNING RESOURCES 34477885 34477789 96 BAD DEBT EXPENSE 1200000 1200000 STUDENT WELLNESS & RELA 641686 639936 1750 MISCELLANEOUS 281920 25176 256744 224504 96067 128437 433286822 417532477 15754345 0 24301243 28425300 40818 13606 10595943 10778174 1000000 3000000 4234853 6254600 20288961 12439769 9122980 7849192 162680442 198431047 2382151 1177970 541560 213154249 257675630 30111179 42914139 80873547 94969814 110984726 137883953 X 98890544 115569516 3088979 3912161 190000 310000 102169523 119791677 213154249 257675630 18552653 -930499 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 583111 583111 432703711 433286822 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 166354 124105 271693 583111 1145263 250000 250000 250000 250000 1000000 1500000 244660 120000 23000 30000 357660 278803 -26143 8000 244660 125459 140000 20844 7500 278803 124546 8439 7526 125459 144900 -12828 7526 124546 0.87000 0.13000 0 0 756995 180995 576000 3221562 1483832 1737730 16310404 10774942 5535462 7849192 X 449980632 -930499 -930499 450911131 928344 928344 451839475 432358478 0 432358478 928344 928344 433286822 PART V, LINE 4: THE ENDOWMENT FUNDS WILL BE USED TO FUND SCHOLARSHIPS. PART X, LINE 2: MANAGEMENT BELIEVES THE UNIVERSITY HAS TAKEN NO TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WESTERN GOVERNORS UNIVERSITY'S POLICY ON NONDISCRIMINATION IS PROVIDED TO ALL POTENTIAL STUDENTS. ALL MEDIA SOLICITATIONS ADHERE TO THIS POLICY WHICH IS AVAILABLE TO THE PUBLIC ON THE SCHOOL'S WEB SITE. LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: WESTERN GOVERNORS UNIVERSITY RECEIVES GOVERNMENTAL AID FOR ITS MISSION PURPOSES. 1 SCHOLARSHIPS AND TUITION WAVERS 27711 23561399 0 PART I, LINE 2: THE SCHOLARSHIPS AND TUITION WAIVERS ARE AWARDED TO STUDENTS ATTENDING THE UNIVERSITY AND ARE APPLIED TOWARD THEIR TUITION. X X X X X 0 0 0 0 0 0 0 1 0 DR ROBERT MENDENHALL PRESIDENT EMERITUS/TRUSTEE 396581 0 558183 0 0 0 15900 0 19339 0 990003 0 0 0 RAGHU KRISHNAIAH CHIEF OPERATING OFFICER 253985 0 0 0 0 0 15484 0 16083 0 285552 0 0 0 DAVID GROW CHIEF FINANCIAL OFFICER 247582 0 62405 0 0 0 15139 0 19404 0 344530 0 0 0 DAVID LEASURE PROVOST/CHIEF ACADEMIC OFFICER 276102 0 42400 0 0 0 15900 0 17652 0 352054 0 0 0 PATRICK PATRIDGE CHIEF MARKETING OFFICER 224977 0 72400 0 0 0 13639 0 14720 0 325736 0 0 0 MYLES VOGEL CHIEF INFORMATION OFFICER 238228 0 26000 0 0 0 13465 0 11290 0 288983 0 0 0 CAREY HILDERBRAND VICE PRESIDENT OF MARKETING 217369 0 34200 0 0 0 13292 0 17065 0 281926 0 0 0 JEAN FLOTEN CHANCELLOR, WASHINGTON 202500 0 47400 0 0 0 12083 0 14569 0 276552 0 0 0 ERIC GOODMAN NATIONAL DIRECTOR, BUSINESS COLLEGE 143438 0 12400 0 87500 0 8829 0 13577 0 265744 0 0 0 MELISSA FLORES VP OF STATE OPERATIONS 202675 0 24600 0 0 0 12370 0 17089 0 256734 0 0 0 JASON LEVIN VICE PRESIDENT, INSTITUTIONAL RESEAR 164103 0 57400 0 0 0 10087 0 16854 0 248444 0 0 0 PART I, LINE 7: THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES DETERMINES THE BONUS TYPES, BONUS POTENTIALS, AND THE PERFORMANCE GOALS FOR THE PRESIDENT AT THE BEGINNING OF THE FISCAL YEAR. THE AMOUNT OF BONUS ACTUALLY PAID AT THE END OF THE FISCAL YEAR IS BASED ON THE BOARD'S EVALUATION OF THE PRESIDENT'S PERFORMANCE. THE PRESIDENT IS AUTHORIZED BY THE BOARD TO DETERMINE THE BONUS POTENTIAL AND PERFORMANCE GOALS OF THE UNIVERSITY'S MANAGERS AND TO DETERMINE THE AMOUNT OF BONUS ACTUALLY PAID AT THE END OF THE FISCAL YEAR BASED ON THE PRESIDENT'S EVALUATION OF THE MANAGER'S PERFORMANCE. PATRICK PARTRIDGE JR KEY EMPLOYEE'S SON 54965 WAGES PAID 0 SAMANTHA DEBENHAM OFFICER'S DAUGHTER 42824 WAGES PAID 0 KATHLEEN SAUNDERS OFFICER'S DAUGHTER 29034 WAGES PAID 0 SPENCER R GROW OFFICER'S SON 19384 WAGES PAID 0 DYLAN LEASURE OFFICER'S SON 53509 WAGES PAID 0 EMILY SUSAN MENDENHALL OFFICER'S DAUGHTER 12913 WAGES PAID 0 FORM 990, PART VI, SECTION B, LINE 11 PROCESS USED TO REVIEW FORM 990 - A DRAFT OF THE FORM 990 IS FIRST REVIEWED BY THE CONTROLLER AND CFO. THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES IS PROVIDED A DRAFT COPY OF THE FORM 990 FOR REVIEW. THE RETURN IS SIGNED AND SUBMITTED AFTER EACH MEMBER OF THE COMMITTEE HAS COMPLETED THEIR REVIEW. A FINAL COPY OF THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF TRUSTEES FOLLOWING THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY - THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS DOCUMENTED IN THE EMPLOYEE HANDBOOK. EACH NEW EMPLOYEE IS REQUIRED TO SIGN A DECLARATION THAT THEY HAVE READ AND UNDERSTAND THE UNIVERSITY'S EMPLOYEE HANDBOOK. THE UNIVERSITY RELIES ON ITS EMPLOYEES TO SELF-MONITOR AND SELF-REPORT COMPLIANCE TO ALL EMPLOYEE POLICIES AND PROCEDURES INCLUDING CONFLICT OF INTEREST ISSUES. ANY REPORTED VIOLATIONS OF THE CONFLICT OF INTEREST POLICY ARE AGGRESSIVELY INVESTIGATED AND PROPERLY RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION - ABOUT EVERY FIVE YEARS, THE UNIVERSITY HIRES A COMPENSATION CONSULTING FIRM TO REVIEW THE COMPENSATION OF ITS PRESIDENT, OFFICERS, AND KEY EMPLOYEES; AND COMPARES THIS INFORMATION TO OTHER UNIVERSITIES THROUGHOUT THE COUNTRY. BASED ON THIS REVIEW, THE CONSULTANTS MAKE RECOMMENDATIONS TO THE UNIVERSITY CONCERNING THE COMPENSATION OF THESE INDIVIDUALS. THE MOST RECENT REVIEW WAS PERFORMED DURING THE FISCAL YEAR ENDED JUNE 30, 2014. EVERY OTHER YEAR, THE UNIVERSITY PARTICIPATES IN A NATIONWIDE EMPLOYEE COMPENSATION SURVEY. IN ADDITION, THE UNIVERSITY PERFORMS THE FOLLOWING PROCEDURES ON AN ANNUAL BASIS: 1. REVIEWS COMPENSATION INFORMATION OF OTHER UNIVERSITIES THROUGHOUT THE COUNTRY. THIS INFORMATION IS OBTAINED FROM FORM 990'S FOR NONPROFIT UNIVERSITIES AND 10K FILINGS FOR PROPRIETARY UNIVERSITIES. 2. THE PRESIDENT REVIEWS THE OFFICERS AND KEY EMPLOYEES' PERSONAL PERFORMANCE FOR THE PREVIOUS FISCAL YEAR IN RELATION TO GOALS AND OBJECTIVES PREVIOUSLY ESTABLISHED FOR THAT INDIVIDUAL AND THE UNIVERSITY AS A WHOLE. BASED ON THIS REVIEW, THE PRESIDENT DETERMINES ANY COMPENSATION ADJUSTMENTS FOR THE CURRENT FISCAL YEAR. 3. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS THE PRESIDENT'S PERSONAL PERFORMANCE FOR THE PREVIOUS FISCAL YEAR IN RELATION TO PREVIOUSLY ESTABLISHED GOALS AND OBJECTIVES OF THE UNIVERSITY. BASED ON THIS REVIEW, THE COMMITTEE DETERMINES ANY COMPENSATION ADJUSTMENTS FOR THE PRESIDENT IN THE CURRENT FISCAL YEAR. THE COMMITTEE ESTABLISHES GOALS AND OBJECTIVES FOR THE PRESIDENT FOR THE CURRENT FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AFTER RECEIPT OF A TIMELY WRITTEN NOTICE. 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