2015-05-14T16:52:47-05:00 2014-06-30 341878512 CBIZ MHM LLC 175 S WEST TEMPLE STE 650 SALT LAKE CITY UT 84101 990 2013-07-01 841383926 WESTERN GOVERNORS UNIVERSITY WEST 8012743280 4001 SOUTH 700 EAST NO 700 SALT LAKE CITY UT 84107 DAVID GROW CFO 8012743280 2015-04-29 1 ROBERT J COLE P00137753 8013649300 2015-04-29 2013 2016-02-25 16:41:14Z DR ROBERT MENDENHALL 4001 SOUTH 700 EAST SALT LAKE CITY UT 84107 312186276 0 X WWW.WGU.EDU X 1997 UT TO OPERATE AND ADMINISTER AN ORGANIZATION OF HIGHER LEARNING. 14 13 2873 0 0 -5183 4644386 12597909 248123816 287871255 2481033 3936216 57974 42878 255307209 304448258 7661038 12223194 0 0 117748450 146289887 0 0 0 115049811 127340831 240459299 285853912 14847910 18594346 134203911 170925740 78418550 90398016 55785361 80527724 TO OPERATE AND ADMINISTER AN ORGANIZATION OF HIGHER LEARNING. 0 0 266492517 12223194 287914133 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 46,000 STUDENTS FROM ALL 50 STATES. 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 ITPOSSIBLE, ALLOWING INDIVIDUALS TO FIT THEIR EDUCATION INTO THEIR LIVES, NOT THE OTHER WAY AROUND. 266492517 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 1 684 0 2873 1 1 1 0 0 0 0 0 0 0 0 0 X 14 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 SALT LAKE CITY UT 84107 DR ROBERT MENDENHALL PRESIDENT/TRUSTEE 40.00 X X 840660 0 37451 FRANK ALVAREZ TRUSTEE 1.00 X 0 0 0 DR THERESE CRANE TRUSTEE 1.00 X 0 0 0 LENNY MENDONCA TRUSTEE 1.00 X 0 0 0 ROBERT E EVANSON TRUSTEE 1.00 X 0 0 0 THE HONORABLE JIM GERINGER CHARIMAN/AUDIT COMMITTEE 1.00 X 0 0 0 TAMMY JOHNS TRUSTEE 1.00 X 0 0 0 DR BRENDA WILSON TRUSTEE 1.00 X 0 0 0 THE HONORABLE JOHN HICKENLOOPER 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 EMILY S DEROCCO TRUSTEE 1.00 X 0 0 0 HONORABLE GARY HERBERT TRUSTEE 1.00 X 0 0 0 DR JOE HAIRSTON TRUSTEE 1.00 X 0 0 0 DAVID GROW VP FINANCE 40.00 X 266340 0 34218 RAGHU KRISHNAIAH CHIEF OPERATING OFFICER 40.00 X 56884 0 6452 PATRICK PARTRIDGE VP MARKETING 40.00 X 232186 0 28036 NIEL NICKOLAISEN CHIEF INFORMATION OFFICER 40.00 X 224413 0 32752 DAVID LEASURE PROVOST/CHIEF ACADEMIC OFFICER 40.00 X 288005 0 34743 BARBARA JEAN FLOTEN CHANCELLOR - WGU WASHINGTO 40.00 X 222307 0 25844 STEVEN P KLINGLER ASSISTANT TO PRESIDENT FOR 40.00 X 219567 0 33204 MARK K WEATHERS DEPUTY CHIEF TECHNOLOGY OFFICER 40.00 X 135343 0 26654 JASON T LEVIN VP INSTRUCTIONAL RESEARCH 40.00 X 200955 0 24522 ROBERT COLLINS VICE PRESIDENT FINANCIAL AID 40.00 X 193440 0 25982 2880100 0 309858 10 0 1 0 CAMPBELL-EWALD PO BOX 7247-7821 PHILADELPHIA PA 84130 ADVERTISING 19046177 GOOGLE PO BOX 91128 SEATTLE WA 98111 WEB MARKETING 13364930 PEARSON ONE LAKE STREET UPPER SADDLE RIVER NJ 07458 LEARNING RESOURCES 8747890 YAHOO SEARCH MARKETING 14010 FNB PARKWAY OMAHA NE 68154 WEB MARKETING 3037791 TASKSTREAM 71 WEST 23RD STREET NEW YORK NY 10010 LICENSES 2366875 160 354307 12243602 12597909 TUITION AND FEES 611430 287871255 287871255 287871255 2520684 2520684 9153550 7738018 1415532 1415532 1415532 OTHER INCOME 900099 42878 42878 42878 304448258 287914133 0 3936216 X 12223194 12223194 2221576 2081020 140556 112728205 105596048 7132157 5442497 5095229 347268 17566062 15873066 1692996 8331547 7896858 434689 222348 20798 201550 723641 874 722767 124105 124105 682724 682724 28749501 25345906 3403595 48612739 47750623 862116 4461358 3854535 606823 8163346 7706659 456687 2673282 2405954 267328 5245448 4892768 352680 1170202 1087881 82321 3037728 2768834 268894 377666 58848 318818 LEARNING RESOURCES 21282411 21270961 11450 BAD DEBT 1208011 1208011 606321 562461 43860 285853912 266492517 19361395 0 11588164 6862224 77687 55491 4498686 10253865 2555121 2467473 16559382 10591003 4260415 5968379 108820663 143397843 2403175 1920465 134203911 170925740 27280213 24160414 51138337 66237602 78418550 90398016 X 55582215 80193430 153146 144294 50000 190000 55785361 80527724 134203911 170925740 18594346 6148017 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124105 124105 285729807 285853912 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 82406 122297 166354 124105 495162 250000 250000 250000 250000 1000000 1500000 125459 140000 20844 7500 278803 124546 8439 7526 125459 144900 -12828 7526 124546 119032 32588 6720 144900 94690 54877 -24535 6000 119032 0.68150 0.31850 0 0 536942 107146 429796 1550581 637526 913055 14471859 9846331 4625528 5968379 X 309913551 6148017 6148017 303765534 682724 682724 304448258 285171188 0 285171188 682724 682724 285853912 PART V, LINE 4: PART V, LINE 4 THE ENDOWMENT FUNDS WILL BE USED TO FUND SCHOLARSHIPS. PART X, LINE 2: THE UNIVERSITY HAS NO TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN THAT DO NOT MEET THE "MORE-LIKELY-THAN-NOT" CRITERIA. 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. SCHEDULE E, PART I, LINE 6 WESTERN GOVERNORS UNIVERSITY RECEIVES GOVERNMENTAL AID FOR ITS MISSION PURPOSES. 1 SCHOLARSHIPS AND TUITION WAIVERS 10945 12223194 PART I, LINE 2: THE SCHOLARSHIPS AND TUITION WAIVERS ARE AWARDED TO STUDENTS ATTENDING THE UNIVERSITY AND ARE APPLIED TOWARDS THEIR TUITION. X X X X X 0 0 0 0 0 0 0 1 0 DR ROBERT MENDENHALL PRESIDENT/TRUSTEE 379468 0 461192 0 0 0 15300 0 22151 0 878111 0 0 0 DAVID GROW VP FINANCE 214540 0 51800 0 0 0 13292 0 20926 0 300558 0 0 0 PATRICK PARTRIDGE VP MARKETING 190386 0 41800 0 0 0 11774 0 16262 0 260222 0 0 0 NIEL NICKOLAISEN CHIEF INFORMATION OFFICER 192613 0 31800 0 0 0 11931 0 20821 0 257165 0 0 0 DAVID LEASURE PROVOST/CHIEF ACADEMIC OFFICER 256805 0 31200 0 0 0 15300 0 19443 0 322748 0 0 0 BARBARA JEAN FLOTEN CHANCELLOR - WGU WASHINGTO 185507 0 36800 0 0 0 11400 0 14444 0 248151 0 0 0 STEVEN P KLINGLER ASSISTANT TO PRESIDENT FOR 182767 0 36800 0 0 0 11400 0 21804 0 252771 0 0 0 MARK K WEATHERS DEPUTY CHIEF TECHNOLOGY OFFICER 133543 0 1800 0 0 0 8400 0 18254 0 161997 0 0 0 JASON T LEVIN VP INSTRUCTIONAL RESEARCH 149155 0 51800 0 0 0 6228 0 18294 0 225477 0 0 0 ROBERT COLLINS VICE PRESIDENT FINANCIAL AID 167240 0 26200 0 0 0 10298 0 15684 0 219422 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 POTENTIALS 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 MANGER'S PERFORMANCE. PATRICK PARTRIDGE JR KEY EMPLOYEE'S SON 52185 WAGES PAID 0 SAMANTHA DEBENHAM OFFICER'S DAUGHTER 30280 WAGES PAID 0 JAMIE RICE OFFICER'S DAUGHTER 13088 WAGES PAID 0 CHRISTOPHER PARTRIDGE KEY EMPLOYEE'S SON 34219 WAGES PAID 0 SPENCER GROW OFFICER'S SON 17112 WAGES PAID 0 CHRISTINA SHURTZ OFFICER'S DAUGHTER 8111 WAGES PAID 0 KATHLEEN SAUNDERS OFFICER'S DAUGHTER 21059 WAGES PAID 0 ADAM MENDENHALL OFFICER'S SON 15312 WAGES PAID 0 JULIA KINGLER KEY EMPLOYEE'S DAUGHTER 6952 WAGES PAID 0 EMILY MENDENHALL OFFICER'S DAUGHTER 1133 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 AND AUDIT 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, 2013. 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 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. FORM 990, PART IX, LINE 11G RECRUITING: PROGRAM SERVICE EXPENSES 278,886. MANAGEMENT AND GENERAL EXPENSES 343,957. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 622,843. TEMPORARY STAFFING: PROGRAM SERVICE EXPENSES 1,937,465. MANAGEMENT AND GENERAL EXPENSES 24,702. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,962,167. BACKGROUND CHECKS: PROGRAM SERVICE EXPENSES 160. MANAGEMENT AND GENERAL EXPENSES 102,050. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,210. HONORARIUMS: PROGRAM SERVICE EXPENSES 62,700. MANAGEMENT AND GENERAL EXPENSES 14,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,700. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 926,202. MANAGEMENT AND GENERAL EXPENSES 35,001. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 961,203. ACCREDITATION: PROGRAM SERVICE EXPENSES 157,473. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,473. CONSULTING: PROGRAM SERVICE EXPENSES 5,950,796. MANAGEMENT AND GENERAL EXPENSES 1,523,541. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,474,337. MERCHANT FEES: PROGRAM SERVICE EXPENSES 269. MANAGEMENT AND GENERAL EXPENSES 788,278. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 788,547. PROCTORED ASSESSMENTS: PROGRAM SERVICE EXPENSES 4,041,594. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,041,594. 3RD PARTY CERTIFICATION EXAMS: PROGRAM SERVICE EXPENSES 3,105,271. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,105,271. EXTERNAL SERVICE PROVIDERS: PROGRAM SERVICE EXPENSES 7,322,504. MANAGEMENT AND GENERAL EXPENSES 572,066. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,894,570. DEMO TEACHING FEES: PROGRAM SERVICE EXPENSES 1,562,586. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,562,586. WGU INDIANA INC 10 WEST MARKET STREET STE 1020 INDIANAPOLIS IN 46204 273530075 SCHOOL IN 501(C)(3) LINE 2 WGU 1 WGU WASHINGTON INC 1001 4TH AVE STE 3827 SEATTLE WA 98154 463681966 SCHOOL WA 501(C)(3) LINE 2 WGU 1 WGU TEXAS INC 221 WEST 6TH STREET STE 1050 AUSTIN TX 78701 463688170 SCHOOL TX 501(C)(3) LINE 2 WGU 1 WGU MISSOURI INC 8000 MARYLAND AVE STE 410 ST LOUIS MO 63105 463698226 SCHOOL MO 501(C)(3) LINE 2 WGU 1 WGU TENNESSEE INC 501 CORPORATE CENTRE DRIVE STE 390 FRANKLIN TN 37067 463707548 SCHOOL TN 501(C)(3) LINE 2 WGU 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0