WILLAMETTE UNIVERSITY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WILLAMETTE UNIVERSITY (EIN 93-0386972)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-04-15
IRS object ID: 201431059349300023
Schema version: 2012v2.0
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 D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-15T12:54:24-07:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	930386972	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WILLAMETTE UNIVERSITY	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WILL	NameControl
Phone	5033706985	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 State Street	AddressLine1
City	Salem	City
State	OR	State
ZIP Code	97301	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Arnold Yasinski	Name
Title	VP for Financial Affairs	Title
Phone	5033706728	Phone
Date Signed	2014-04-15	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Stephen E Thorsett	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	900 State Street	AddressLine1
City	Salem	City
State	OR	State
ZIP Code	97301	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	240751414	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.willamette.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1842	YearFormation
State Legal Domicile	OR	StateLegalDomicile
Activity Or Mission Description	Willamette University provides rigorous education in the liberal arts and selected professional fields. Teaching and learning, strengthened by scholarship and service, flourish in a vibrant campus community. A Willamette education prepares graduates to transform knowledge into action and lead lives of achievement, contribution and meaning.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	35	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	31	NbrIndependentVotingMembers
Total Nbr Employees	2754	TotalNbrEmployees
Total Nbr Volunteers	400	TotalNbrVolunteers
Total Gross UBI	-93344	TotalGrossUBI
Net Unrelated Business Txbl Income	-95066	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	12838622	ContributionsGrantsPriorYear
Contributions Grants Current Year	12079301	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	117246102	ProgramServiceRevenuePriorYear
Program Service Revenue CY	122234655	ProgramServiceRevenueCY
Investment Income Prior Year	5485914	InvestmentIncomePriorYear
Investment Income Current Year	9502257	InvestmentIncomeCurrentYear
Other Revenue Prior Year	682236	OtherRevenuePriorYear
Other Revenue Current Year	2391349	OtherRevenueCurrentYear
Total Revenue Prior Year	136252874	TotalRevenuePriorYear
Total Revenue Current Year	146207562	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	42835237	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	44729872	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	57338308	SalariesEtcPriorYear
Salaries Etc Current Year	59919740	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2052517	TotalFundrsngExpCurrentYear
Other Expense Prior Year	38333844	OtherExpensePriorYear
Other Expenses Current Year	37258129	OtherExpensesCurrentYear
Total Expenses Prior Year	138507389	TotalExpensesPriorYear
Total Expenses Current Year	141907741	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-2254515	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	4299821	RevenuesLessExpensesCY
Total Assets BOY	414649915	TotalAssetsBOY
Total Assets EOY	430164245	TotalAssetsEOY
Total Liabilities BOY	100097675	TotalLiabilitiesBOY
Total Liabilities EOY	100805623	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	314552240	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	329358622	NetAssetsOrFundBalancesEOY
Mission Description	Willamette University provides rigorous education in the liberal arts and selected professional fields. Teaching and learning, strengthened by scholarship and service, flourish in a vibrant campus community. A Willamette education prepares graduates to transform knowledge into action and lead lives of achievement, contribution and meaning.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	122331870	Expense
Grants	44729872	Grants
Revenue	106024439	Revenue
Description	Higher Education: Instruction and Support: 1,901 in the College of Liberal Arts, 373 in the College of Law, 276 in the MBA programs and 105 in the Graduate School of Education. (2,655 students)	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	13202838	Expense
Grants	0	Grants
Revenue	16210216	Revenue
Description	Higher Education: Auxiliary Functions - Includes room & board (for 1,350 students), bookstore, and summer conferences.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	0	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	135534708	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	1	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	1	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	1	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	1	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Info In Schedule O Part V	X	InfoInScheduleOPartV
Number Forms Transmitted With1096	3687	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	2754	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	1	ForeignFinancialAccount
Name Of Foreign Country	SP	NameOfForeignCountry
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	35	NbrVotingGoverningBodyMembers
Number Independent Voting Members	31	NumberIndependentVotingMembers
Family Or Business Relationship	1	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	0	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CO	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WA	StatesWhereCopyOfReturnIsFiled
Own Website	X	OwnWebsite
Upon Request	X	UponRequest
Other Explain In Sch O	X	OtherExplainInSchO

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Kenneth L Pifer	NamePerson
Telephone Number	5033706974	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	900 State Street	AddressLine1
City	Salem	City
State	OR	State
ZIP Code	97301	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (51 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
James Albaugh
Board Member	1	0	X	0	0	0
Julie Branford
Board Member	1	0	X	0	0	0
Truman Collins
Board Member	1	0	X	0	0	0
James Cuno
Board Member	1	0	X	0	0	0
Heather Dempsey
Board Member	1	0	X	0	0	0
Paul DeMuniz - See Schedule O
Board Member	5	0	X	11500	0	0
James Fitzhenry
Board Member	1	0	X	0	0	0
Eric Friedenwald-Fishman
Board Member	1	0	X	0	0	0
A Brian Gard
Board Member	1	0	X	0	0	0
William R Haden
Board Member	1	0	X	0	0	0
Grant Hagiya
Board Member	1	0	X	0	0	0
Melvin Henderson-Rubio
Board Member	1	0	X	0	0	0
Dale Hermann
Board Member	1	0	X	0	0	0
Joseph Hoffman
Board Member	1	0	X	0	0	0
Brian Hufft
Board Member	1	0	X	0	0	0
Mary Hughes
Board Member	1	0	X	0	0	0
Ronald J Knox
Board Member	1	0	X	0	0	0
Eva M Kripalani
Board Member	1	0	X	0	0	0
Heidi Patterson
Board Member	1	0	X	0	0	0
Craig Pesti-Strobel
Board Member	1	0	X	0	0	0
Punit Renjen
Board Member	1	0	X	0	0	0
Sandra M Rowe
Board Member	1	0	X	0	0	0
Jacqueline Rushing
Board Member	1	0	X	0	0	0
Lynne Saxton
Board Member	1	0	X	0	0	0
Kevin R Smith
Board Member	1	0	X	0	0	0
Melissa L Smith
Board Member	1	0	X	0	0	0
Patricia Smullin
Board Member	1	0	X	0	0	0
Guy Stephenson
Board Member	1	0	X	0	0	0
Patrick J Waite
Board Member	1	0	X	0	0	0
Roderick Wendt
Board Member	1	0	X	0	0	0
Melissa Wilmot
Board Member	1	0	X	0	0	0
Dale Harris
Life Board Member	1	0	X	0	0	0
George Hoyt
Life Board Member	1	0	X	0	0	0
Joan McNamara
Life Board Member	1	0	X	0	0	0
Claris Poppert
Life Board Member	1	0	X	0	0	0
Donald Brown
Vice Chairman of the Board	1	0	X	0	0	0	X
Dale Sause
Secretary	1	0	X	0	0	0	X
Kerry Tymchuk
Assistant Secretary	1	0	X	0	0	0	X
Steven Wynne
Chairman of the Board	1	0	X	0	0	0	X
Stephen E Thorsett
President	40	0	X	375991	0	114253	X
William A Yasinski
VP for Financial Affairs/ Treasurer	40	0	X	257947	0	88310	X
Kristen Grainger
Admin Secretary/VP Exec Assist to President	40	0		168042	0	31476	X
Peter Letsou
Dean College of Law	40	0		254393	0	48711		X
Marlene Moore
Dean College of Liberal Arts	40	0		207386	0	27000		X
Debra Ringold
Dean Atkinson Graduate School of Mgmt	40	0		235242	0	34112			X
Symeon Symeonides
L Parks Chair Professor of Law	40	0		234992	0	45561			X
Yvonne Tamayo
Professor of Law & University General Counsel	40	0		186107	0	21780			X
James Nafziger
Thomas B Stoel Professor of Law	40	0		180980	0	26269			X
Jeffrey Standen
Assoc Dean and Melton Professor of Law	40	0		177203	0	42532			X
Robert Olson
Former Interim VP for Financial Affairs/Treasurer	40	0		145591	0	57413				X
David Douglass
Former Interim Dean College of Liberal Arts	40	0		172580	0	26197				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2607954	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	563614	TotalOtherCompensation
Number Individuals GT100 K	83	NumberIndividualsGT100K
Formers Listed	1	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation	Address Line2AddressOfContractor/AddressUS/AddressLine2
FXG Construction LLC
1235 19th Street NE	Salem	OR	97301	Construction	896750
Commonfund
15 Old Danbury Road	Wilton	CT	06897	Endowment investment management	249933	PO Box 812
Cadent Energy Partners I LP
4 High Ridge Park	Stamford	CT	06905	Investment management	138961	Ste 303
Brian Joynt
14300 West Bell Rd	Surprise	AZ	85374	Electrical Contractor	129849	Unit 37
KPMG LLP
1300 SW 5th	Portland	OR	97201	Auditors	107135	Ste 3800

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	5	NumberOfContractorsGT100K
Federated Campaigns	0	FederatedCampaigns
Membership Dues	0	MembershipDues
Fundraising Events	51210	FundraisingEvents
Related Organizations	0	RelatedOrganizations
Government Grants	1779281	GovernmentGrants
All Other Contributions	10248810	AllOtherContributions
Noncash Contributions	1447492	NoncashContributions
Total Contributions	12079301	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
Tuition and fees	611310	106024439	106024439	$0
Room and Board fees	721310	13918800	13918800	$0
Auxiliary income	611710	2291416	2291416	$0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	122234655	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1745995	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,745,995	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	1746	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,746	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	20214	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$20,214	ExclusionAmount

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	102266431	Securities
Other	0	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	94511915	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	7754516	Securities
Other	0	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	7754516	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$7,754,516	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	52535	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	51210	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	31937	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	20598	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$20,598	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
Other income	900099	1307744	0	$1,307,744
Adj related to trusts & annuities	900099	1136137	0	$1,136,137
Loss Other Endowment Investment	900099	-93344	-93344	$0

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	2350537	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	146207562	TotalRevenueColumn
Related Or Exempt Function Income	122234655	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-93344	UnrelatedBusinessRevenue
Exclusion	$11,986,950	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	11500	Total
Program Services	11500	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	43253086	Total
Program Services	43253086	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	1465286	Total
Program Services	1465286	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1157287	Total
Program Services	602011	ProgramServices
Management And General	555276	ManagementAndGeneral
Fundraising	0	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	533470	Total
Program Services	0	ProgramServices
Management And General	533470	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	43953063	Total
Program Services	41529244	ProgramServices
Management And General	1166161	ManagementAndGeneral
Fundraising	1257658	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	3966954	Total
Program Services	3768045	ProgramServices
Management And General	84685	ManagementAndGeneral
Fundraising	114224	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	7038680	Total
Program Services	6663985	ProgramServices
Management And General	174522	ManagementAndGeneral
Fundraising	200173	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3270286	Total
Program Services	3034398	ProgramServices
Management And General	145136	ManagementAndGeneral
Fundraising	90752	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	111116	Total
Program Services	0	ProgramServices
Management And General	105623	ManagementAndGeneral
Fundraising	5493	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	140728	Total
Program Services	0	ProgramServices
Management And General	140728	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	434920	Total
Program Services	0	ProgramServices
Management And General	434920	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1139026	Total
Program Services	977850	ProgramServices
Management And General	93861	ManagementAndGeneral
Fundraising	67315	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	483403	Total
Program Services	471575	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	11828	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2451215	Total
Program Services	2163644	ProgramServices
Management And General	90774	ManagementAndGeneral
Fundraising	196797	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1229447	Total
Program Services	1211810	ProgramServices
Management And General	11929	ManagementAndGeneral
Fundraising	5708	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	134304	Total
Program Services	134304	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	2511942	Total
Program Services	2383037	ProgramServices
Management And General	34335	ManagementAndGeneral
Fundraising	94570	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	78209	Total
Program Services	0	ProgramServices
Management And General	78209	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	2716696	Total
Program Services	2716696	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	5284524	Total
Program Services	5284524	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	689894	Total
Program Services	34451	ProgramServices
Management And General	655443	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Designated and restricted expenses	5360792	5360792
Programming and Study Abroad Program	4953691	4953691
Food Service	3375570	3375570
Utilities	2372948	2372948

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3789704	Total
Program Services	3766261	ProgramServices
Management And General	15444	ManagementAndGeneral
Fundraising	7999	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	141907741	Total
Program Services	135534708	ProgramServices
Management And General	4320516	ManagementAndGeneral
Fundraising	2052517	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	23801031	BOY
EOY	29213706	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	8985833	BOY
EOY	8120147	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1923910	BOY
EOY	1574961	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	9664454	BOY
EOY	8033662	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	510550	BOY
EOY	507707	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	365069	BOY
EOY	468880	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	227192170	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	86392405	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	141108500	BOY
EOY	140799765	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	118103175	BOY
EOY	129367898	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	109281294	BOY
EOY	109638880	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	906099	BOY
EOY	2438639	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	414649915	BOY
EOY	430164245	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	18581506	BOY
EOY	19489291	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2516591	BOY
EOY	2073951	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	63480603	BOY
EOY	62385618	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	67624	BOY
EOY	0	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	15451351	BOY
EOY	16856763	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	100097675	BOY
EOY	100805623	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	40638014	BOY
EOY	46437479	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	142888429	BOY
EOY	147733056	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	131025797	BOY
EOY	135188087	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	314552240	BOY
EOY	329358622	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	414649915	BOY
EOY	430164245	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	4299821	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	10506561	ReconciliationUnrealizedInvest
Reconcilation Donated Services	0	ReconcilationDonatedServices
Reconcilation Invest Expenses	0	ReconcilationInvestExpenses
Reconcilation Prior Adjustment	0	ReconcilationPriorAdjustment
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Revenues Included	94568	RevenuesIncluded
Assets In Part X	3625314	AssetsInPartX

Held Works Of Art Amts HeldWorksOfArtAmts

Field	Value	IRS element (for citing)
Revenues Included	0	RevenuesIncluded
Assets In Part X	0	AssetsInPartX

Field	Value	IRS element (for citing)
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Scholar Research	X	CollectUsedForScholarResearch
Solicited Assets For Sale	0	SolicitedAssetsForSale

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	213765462	BeginningOfYearBalance
Contributions	2007611	Contributions
Investment Earnings Or Losses	20404995	InvestmentEarningsOrLosses
Grants Or Scholarships	4824897	GrantsOrScholarships
Other Expenditures	8430489	OtherExpenditures
Administrative Expenses	434920	AdministrativeExpenses
End Of Year Balance	222487762	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	238639755	BeginningOfYearBalance
Contributions	1798414	Contributions
Investment Earnings Or Losses	-12718310	InvestmentEarningsOrLosses
Grants Or Scholarships	4881878	GrantsOrScholarships
Other Expenditures	8698764	OtherExpenditures
Administrative Expenses	373755	AdministrativeExpenses
End Of Year Balance	213765462	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	215471491	BeginningOfYearBalance
Contributions	3232101	Contributions
Investment Earnings Or Losses	34515481	InvestmentEarningsOrLosses
Grants Or Scholarships	5099917	GrantsOrScholarships
Other Expenditures	9052579	OtherExpenditures
Administrative Expenses	426822	AdministrativeExpenses
End Of Year Balance	238639755	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	197933688	BeginningOfYearBalance
Contributions	2383021	Contributions
Investment Earnings Or Losses	31018728	InvestmentEarningsOrLosses
Grants Or Scholarships	5399820	GrantsOrScholarships
Other Expenditures	9450582	OtherExpenditures
Administrative Expenses	1013544	AdministrativeExpenses
End Of Year Balance	215471491	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	267209451	BeginningOfYearBalance
Contributions	2929983	Contributions
Investment Earnings Or Losses	-58175666	InvestmentEarningsOrLosses
Grants Or Scholarships	5021560	GrantsOrScholarships
Other Expenditures	8380073	OtherExpenditures
Administrative Expenses	628447	AdministrativeExpenses
End Of Year Balance	197933688	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.07	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.93	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	1	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	8607797	OtherCostOrOtherBasis
Book Value	8607797	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	159161696	OtherCostOrOtherBasis
Depreciation	51120857	Depreciation
Book Value	108040839	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	12814940	OtherCostOrOtherBasis
Depreciation	9006243	Depreciation
Book Value	3808697	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	5687687	OtherCostOrOtherBasis
Depreciation	4275133	Depreciation
Book Value	1412554	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	40920050	OtherCostOrOtherBasis
Depreciation	21990172	Depreciation
Book Value	18929878	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	140799765	TotalOfBookValueLandBuildings

Financial Derivatives FinancialDerivatives

Field	Value	IRS element (for citing)
Book Value	0	BookValue

Closely Held Equity Interests CloselyHeldEquityInterests

Field	Value	IRS element (for citing)
Book Value	0	BookValue

Other Securities OtherSecurities (4 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
Hedge funds	52951618	F
Private Equity funds	30392687	F
Real Asset funds	16493432	F
Venture Capital funds	9801143	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	109638880	TotalOfBookValueSecurities
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Annuities and trusts payable	$9,834,167
U.S. Government loan advances refundable	$7,022,596

Field	Value	IRS element (for citing)
Total Of Amounts	16856763	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	111725479	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	10506561	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	0	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	0	OtherRevenues
Revenue Not Rptd F990	10506561	RevenueNotRptdF990
Revenue Subtotal	101218918	RevenueSubtotal
Investment Expenses Not Included	434920	InvestmentExpensesNotIncluded
Other Revenues Not Included	44553724	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	44988644	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	146207562	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	96919097	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	0	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	0	LossesReported
Other Expenses Included	31937	OtherExpensesIncluded
Expenses Not Rptd F990	31937	ExpensesNotRptdF990
Expenses Subtotal	96887160	ExpensesSubtotal
Investment Expenses Not Included2	434920	InvestmentExpensesNotIncluded2
Other Expenses Not Included	44585661	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	45020581	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	141907741	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P03_S00_L04	Schedule D, Part III, Line 4	Willamette University has a collection of art and cultural/historical artifacts that consists of paintings, photographs, ceramics, drawings, archaeological artifacts, textiles, sculptures, Native American woven baskets, and other media. The collection is valued at $3,625,314 and is held in the University Art Museum. The museum exists to support the liberal arts curriculum of Willamette University, and to serve as an intellectual and cultural resource for the City of Salem and beyond, through the collection, preservation, exhibition, and interpretation of historical and contemporary art with an emphasis on regional art.
SchD_P05_S00_L04	Schedule D, Part V, Line 4	The endowment funds held by the University are used to support operations including financial aid, instruction, and buildings.
SchD_P10_S00_L02	Schedule D, Part X, Line 2	The Internal Revenue Service has recognized the University as exempt from tax under the provisions of Section 501(c) (3) of the Internal Revenue Code except to the extent of unrelated business income under Sections 511 through 515. Unrelated business income tax is insignificant, and therefore, no tax provision has been made. Accounting principles generally accepted in the United States of America require the University's management to evaluate tax positions taken by the University and recognize a tax liability (or asset) if the University has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed tax positions taken by the University and has concluded as of May 31, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The University is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The University's management believes it is no longer subject to income tax examinations for years prior to fiscal 2009.
SchD_P11_S00_L04b	Schedule D, Part XI, Line 4b	Student scholarships of $44,585,661 are net against tuition and fees on the Financial Statement's Statement of Activities to show net tuition and fees. Tuition and fees are grossed up by this amount in Part VIII of the 990 which increases the revenue amount on Line 12. In addition, fundraising direct expenses of $31,937 are included in the calculation of total revenue as reported in Part VIII, Line 12, but are not included in revenue on the Statement of Activities. Thus, revenue in Part VIII of the 990 is decreased by this amount. The net effect of these two items is an increase in revenue in part VIII of the 990 of $44,553,724.
SchD_P12_S00_L02d	Schedule D, Part XII, Line 2d	Direct expenses for fundraising events totaling $31,937 are included in expenses on the Statement of Activities in the audited financial statements. However, they are not included in Part IX of the 990. Rather, they are included in the calculation of total revenue in Part VIII.
SchD_P12_S00_L04b	Schedule D, Part XII, Line 4b	Student scholarships of $44,585,661 are netted against tuition and fees on the Statement of Activities to reduce total revenue on the audited financial statements. They are not included in total expenses on the Statement of Activities. Whereas, student scholarships are reported as an expense in Part IX of the 990 and are included in total expenses as reported on Line 25.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchE_P01_S00_L03	Schedule E, Part I, Line 3	The University posted its policy in the Oregonian newspaper during the period of solicitation for students.
SchE_P01_S00_L06	Schedule E, Part I, Line 6	The University receives Title IV funds for financial aid purposes, as well as federal and state grants for faculty research and programming purposes.

Schedule F IRS990ScheduleF

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

Accts Actvs Out US Table AcctsActvsOutUSTable (9 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Total ExpendituresTotalExpenditures	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Specific Services ProvidedSpecificServicesProvided
Central America and the Caribbean	Investments	66163000
Europe (including Iceland and Greenland)	Investments	5927000
Europe (including Iceland and Greenland)	Program Services	1194175	1	2	Study Abroad Program
Europe (including Iceland and Greenland)	Grantmaking	869420	0	0
East Asia and the Pacific	Grantmaking	357990	0	0
East Asia and the Pacific	Program Services	107060	0	0	Study Abroad Program
South America	Grantmaking	98500	0	0
Sub-Saharan Africa	Grantmaking	77375	0	0
Middle East and North Africa	Grantmaking	62001	0	0

Field	Value	IRS element (for citing)
Total Number Of Offices	1	TotalNumberOfOffices
Total Number Of Employees	2	TotalNumberOfEmployees
Total Amount Spent	74856521	TotalAmountSpent

Grants To Ind Outside US GrantsToIndOutsideUS (5 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement
Scholarships	Europe (including Iceland and Greenland)	74	869420	Applied to student bill to offset tuition and fees
Scholarships	East Asia and the Pacific	29	357990	Applied to student bill to offset tuition and fees
Scholarships	South America	9	98500	Applied to student bill to offset tuition and fees
Scholarships	Sub-Saharan Africa	7	77375	Applied to student bill to offset tuition and fees
Scholarships	Middle East and North Africa	5	62001	Applied to student bill to offset tuition and fees

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	1	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	1	OwnForeignCorp
Passive Foreign Invest Co	1	PassiveForeignInvestCo
Foreign Partnership	1	ForeignPartnership
Boycott Countries	0	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	SchF_P01_S00_L02	Identifier
Return Reference	Schedule F, Part I, Line 2	ReturnReference
Explanation	Scholarships/grants awarded to students that are studying abroad are applied to their student accounts. The scholarships offset tuition and fees to reduce the amount that students owe to the University. Thus, the students do not physically receive the money. So, there is not a need to have any procedures that differ from students that are attending on campus - other than the verification of participation and completion of the program. The following are the procedures followed by the University for monitoring the use of scholarship/grant funds: The Business Office notifies the Financial Aid Office of amounts available to award to students each academic year. Financial Aid Office selects recipients based upon criteria established for each type of funding. Financial Aid Office notifies the Business Office of expenditures for each term during the academic year. At year-end, Financial Aid Office and Business Office reconcile accounts for all funds. For donor-contributed scholarships (endowed or annually funded), the Development Office provides annual reports to the donors regarding the use of those funds.	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	FORE Willamette	NameOfEvent1
Gross Receipts Event1	77745	GrossReceiptsEvent1
Charitable Contributions Event1	36210	CharitableContributionsEvent1
Gross Revenue Event1	41535	GrossRevenueEvent1
Cash Prizes Event1	0	CashPrizesEvent1
Non Cash Prizes Event1	0	NonCashPrizesEvent1
Rent Facility Costs Event1	11000	RentFacilityCostsEvent1
Food And Beverage Event1	6476	FoodAndBeverageEvent1
Entertainment Event1	0	EntertainmentEvent1
Other Direct Expenses Event1	10161	OtherDirectExpensesEvent1
Name Of Event2	Believe in Me	NameOfEvent2
Gross Receipts Event2	26000	GrossReceiptsEvent2
Charitable Contributions Event2	15000	CharitableContributionsEvent2
Gross Revenue Event2	11000	GrossRevenueEvent2
Cash Prizes Event2	0	CashPrizesEvent2
Non Cash Prizes Event2	0	NonCashPrizesEvent2
Rent Facility Costs Event2	1000	RentFacilityCostsEvent2
Food And Beverage Event2	2500	FoodAndBeverageEvent2
Entertainment Event2	0	EntertainmentEvent2
Other Direct Expenses Event2	800	OtherDirectExpensesEvent2
Total Number Of Other Events	0	TotalNumberOfOtherEvents
Gross Receipts Total	103745	GrossReceiptsTotal
Charitable Contributions Total	51210	CharitableContributionsTotal
Gross Revenue Total Events	52535	GrossRevenueTotalEvents
Cash Prizes Total Events	0	CashPrizesTotalEvents
Non Cash Prizes Total Events	0	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	12000	RentFacilityCostsTotalEvents
Food And Beverage Total Events	8976	FoodAndBeverageTotalEvents
Entertainment Total Events	0	EntertainmentTotalEvents
Other Direct Expenses Total Events	10961	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	31937	DirectExpenseSummaryEvents
Net Income Summary	20598	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Salem Art Association	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	600 Mission Street SE	AddressLine1
City	Salem	City
State	OR	State
ZIP Code	97302	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	930421613	EINOfRecipient
IRC Section	501(c)(3)	IRCSection
Amount Of Cash Grant	6000	AmountOfCashGrant
Purpose Of Grant	Sponsorship of art fair and annual fundraiser.	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (4 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
Scholarships to students	2436	43120375
Student research grants	28	79058
Faculty research grants	15	45577
Other student awards & prizes	15	8076

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	SchI_P01_S00_L02	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	Procedures for monitoring of scholarships - The Business Office notifies the Financial Aid Office of amounts available to award to students each academic year. Financial Aid Office selects recipients based upon criteria established for each type of funding. Financial Aid Office notifies the Business Office of expenditures for each term during the academic year. At year-end, Financial Aid Office and Business Office reconcile accounts for all funds. For donor-contributed scholarships (endowed or annually funded), the Development Office provides annual reports to the donors regarding the use of those funds. -Procedures for monitoring research grants - There are several different departments that offer research grants at Willamette. Each department has different monitoring procedures for the use of grant funds. However, the monitoring procedures typically involve the following: a written and/or verbal report on the research project must be submitted during and/or at the conclusion of the project; receipts must be submitted for reimbursement of project expenditures. Final payment of grant funds is often contingent on the aforementioned items. The Department that awards the grants handles the related monitoring of those grant funds. Procedures for monitoring other student awards and prizes - Award/prize recipients are determined by criteria established by the respective departments. Departments work with the Accounting Office to make sure that the award funds are disbursed to the correct student. - Procedures for monitoring other student awards & prizes - Award/prize recipients are determined by criteria established by the respective departments. Departments work with the Accounting Office to make sure that the award funds go to the correct student. - Procedures for monitoring grants to organizations - the Office of the President selects organizations in the community to sponsor based upon established criteria. Typically, the mission and goals of the sponsored organization are related to those of the University. Sponsorships are centrally controlled through the President's Office.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	X	FirstClassOrCharterTravel
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
Personal Services	X	PersonalServices
Written Policy Re T And E Expenses	0	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	1	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (12 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Stephen E Thorsett
President	370443	0	0	0	5548	0	60875	0	53378	0	490244	0	0	0
William A Yasinski
VP for Financial Affairs/ Treasurer	248277	0	0	0	9670	0	25000	0	63310	0	346257	0	0	0
Kristen Grainger
Admin Secretary/VP Exec Assist to President	137608	0	0	0	30434	0	14525	0	16951	0	199518	0	0	0
Peter Letsou
Dean College of Law	253078	0	0	0	1315	0	25000	0	23711	0	303104	0	0	0
Marlene Moore
Dean College of Liberal Arts	201981	0	0	0	5405	0	20233	0	6767	0	234386	0	0	0
Debra Ringold
Dean Atkinson Graduate School of Mgmt	227755	0	0	0	7487	0	22889	0	11223	0	269354	0	0	0
Symeon Symeonides
L Parks Chair Professor of Law	231560	0	0	0	3432	0	24160	0	21401	0	280553	0	0	0
Yvonne Tamayo
Professor of Law & University General Counsel	185020	0	0	0	1087	0	12996	0	8784	0	207887	0	0	0
James Nafziger
Thomas B Stoel Professor of Law	176209	0	0	0	4771	0	17355	0	8914	0	207249	0	0	0
Jeffrey Standen
Assoc Dean and Melton Professor of Law	176425	0	0	0	778	0	16675	0	25857	0	219735	0	0	0
Robert Olson
Former Interim VP for Financial Affairs/Treasurer	144355	0	0	0	1236	0	14447	0	42966	0	203004	0	0
David Douglass
Former Interim Dean College of Liberal Arts	171763	0	0	0	817	0	17284	0	8913	0	198777	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchJ_P01_S00_L01a	Schedule J, Part I, Line 1a	First class travel for business purposes was provided to the University President. The University President is required as a condition of employment to maintain a personal residence in a house provided by the University. The housing arrangement is for the convenience of the University and the house is used for University business. Club memberships were provided to the University President and the Dean of the Graduate School of Management. Personal services - housekeeping - were provided to the University President.
SchJ_P01_S00_L01b	Schedule J, Part I, Line 1b	Items noted in 1a were provided based on employment agreements with the University President and other employees, and the University followed the provisions of these agreements regarding payment/reimbursement/provision of these items.
SchJ_P01_S00_L04	Schedule J, Part I, Line 4	The employment agreement for President Thorsett includes a position longevity bonus equal to 10% of the base salary amount for each of the five years following July 1, 2011, payable upon completion of five full years of employment as President.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
State of Oregon - Oregon Facilities Authority
A	936001787	00068608J	2007-06-14	32409522	See Part VI of Schedule K	0	0	0
State of Oregon - Oregon Facilities Authority
B	936001787	68608JMC2	2010-05-06	28540002	See Part VI of Schedule K	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Amount Bond DefeasedAmountBondDefeased	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Amount UnspentAmountUnspent	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	715000	0	32409522	0	0	4954180	419966	0	0	23437177	0	0	2009	0	1	1	1
B	2010000	0	28540002	0	156603	15246364	373227	0	0	14892393	0	0	2012	0	1	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	0	0	0	0	0	0	0	0	0	1
B	0	0	0	0	0	0	0	0	0	1

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Term Of GICTermOfGIC	Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
GE Capitol
A	0	0	0	0	0	0	1	120109	1	0	1
(no name)
B	0	1	0	0	0	0	0			0	1

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	0
B	0

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SchK_P01_S00_L00f	Identifier
Return Reference	Schedule K, Part I, Column f	ReturnReference
Explanation	Line a) - Bond issue date 6/14/2007, CUSIP 00068608J: The proceeds of the bonds were used to repay the outstanding line of credit, to finance the construction of five major projects, and to advance refund $8,400,000 of the Series 2004 bonds, which were issued on June 30, 2004. Line B) - Bond issue date 5/6/2010, CUSIP 68608JMC2: The proceeds of the bonds were used to repay the outstanding line of credit, to advance refund the remaining balances of the Series 2004 (issued June 30, 2004) and Series 2005 (issued 8/18/2005) bonds, to provide funding for several capital projects, and to assist with other facility upgrades and improvements.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Brian Hoyt
Son of trustee George Hoyt	118134	Employment	0
Mary DeMuniz
Spouse of Trustee Paul DeMuniz	49461	Employment	0
Kari Maurer
Daughter of Former Officer Robert Olson	46525	Employment	0

Schedule M IRS990ScheduleM

Works Of Art WorksOfArt

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	34	NumberOfContributions
Noncash Contribs Rptd F990	94568	NoncashContribsRptdF990
Method Of Determining Revenues	Opinion of Experts	MethodOfDeterminingRevenues

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	149014	NoncashContribsRptdF990
Method Of Determining Revenues	Sales of comparable books	MethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	29	NumberOfContributions
Noncash Contribs Rptd F990	1192541	NoncashContribsRptdF990
Method Of Determining Revenues	Selling price	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	Musical Instruments	2	8200	Cost of donated items
X	Fundraiser items	10	1198	Cost of donated items
X	Physical Structures/Equipment	2	1200	Cost of donated items
X	Food, beverages and other items for campus events	5	771	Cost of donated items

Field	Value	IRS element (for citing)
Number Of8283 Received	1	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	1	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchM_P01_S00_L00	Schedule M, Part I	Part I, column b represents the number of donors who made contributions for the applicable categories.
SchM_P01_S00_L32b	Schedule M, Part I, Line 32b	Securities that are donated to the University are sold by investment brokerage firms.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P05_S00_L04b	Form 990, Part V, Line 4b	Willamette University filed a Report of Foreign Bank and Financial Accounts TD F 90-22.1, related to the financial account in the country noted in Part V, Line 4b.
F990_P06_S0A_L01a	Form 990, Part VI, Section A, Line 1a	The University Bylaws grant broad authority to the Executive Committee of the Board of Trustees to act as an interim Board. It is comprised of the Chair of the Board, the Vice Chair of the Board, the Treasurer, the Secretary, the President of the university, and the chair of the following committees: Endowment, Financial Affairs & Audit, Facilities & Technology, College of Liberal Arts, Atkinson Graduate School of Management, College of Law, Graduate School of Education and Advancement. All of the voting members of the Executive Committee are members of the Board of Trustees or officers of the corporation.
F990_P06_S0A_L01b	Form 990, Part VI, Section A, Line 1b	As is noted in Schedule O for question 12c, board members with a conflict of interest disclose this fact to either the Chairman of the Board, the University President, or the Chair of the relevant committee. Then, an appropriate course of action is taken such as refraining from participation in the matter to which the conflict relates.
F990_P06_S0A_L02	Form 990, Part VI, Section A, Line 2	Donald Brown, trustee, and Patricia Smullin, trustee: Family relationship. Roderick Wendt, trustee, and Steven Wynne, trustee: Business relationship.
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	(11a) The Form 990 and its related schedules, except for Schedule B, was provided to all members of the Board of Trustees prior to the University filing the completed form with the IRS. (11b) The Form 990 and its accompanying schedules are reviewed by the Controller, the Vice President for Financial Affairs and the President. Then, the draft of the 990, except for Schedule B, is posted to a secure website that can only be accessed by members of the Board of Trustees. Board members are notified via e-mail that the 990 is available to review on the secure website. In addition, both the Finance Committee and the Executive Committee review and discuss the return, except for Schedule B. After the form has been reviewed by all noted parties it is modified (if necessary) and finalized. Then, it is submitted to the IRS.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	The conflict of interest policy that applies to all Officers, members of the Board of Trustees and Key Employees is distributed and reviewed annually; all Trustees, Officers and Key Employees must complete, sign, and return the policy to the President's Office or the Vice President for Financial Affairs. The Board's process for addressing conflicts of interest in accordance with the adopted above-referenced policy is as follows: "If an individual believes that he or she may have a conflict of interest, the individual shall promptly and fully disclose the conflict on a form and to the Chairman of the Board of Trustees or President, or the Chair of any Committee of the Board considering the matter, and shall refrain from participating on behalf of the University in the matter to which the conflict relates until the conflict question has been waived by vote of the Board of Trustees or a Committee of the Board after the material facts of the transaction and the individual's interest are disclosed or known to the Board or Committee of the Board, or otherwise resolved in compliance with the Oregon Nonprofit Corporation Act (ORS ch. 65)." The Board Chair, President, Board Treasurer and Administrative Secretary to the Board monitor compliance on an ongoing basis. Monitoring activities may include review of meeting minutes by the Administrative Secretary to identify potential/developing conflicts or conflicts that may have already occurred; informal discussions with Committee chairs or Board officers to raise awareness of conflicts and potential conflicts.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	An ad hoc committee of members of the Board of Trustees established the compensation for the President of the University. The committee consisted of three members that did not have a conflict of interest per IRS regulations section 53.4958-6(c)(1)(iii). In order to establish an appropriate level of compensation, the committee gathered data from similar sized private liberal arts colleges located in the northwestern United States. The data from the schools was obtained directly from each institution. In addition, a nationwide review of compensation as reported on the 990's of other similar sized private liberal arts universities was performed. Once the amount was decided upon the information was passed on to the Executive Committee. The Executive Committee subsequently approved the compensation package. The last time this process was undertaken by the University was in August of 2013.
F990_P06_S0C_L18	Form 990, Part VI, Section C, Line 18	The University does not make Form 1023 or 1024 available to the public as it was filed prior to July 15, 1987 and a copy was not held on July 15, 1987. At the same time, the University does post a copy of its current IRS exemption letter on its' website.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	Audited Financial Statements are posted on the University's website. The conflict of interest policy and the University's governing documents are not made available to the public.
F990_P07_S0A_L01a	Form 990, Part VII, Section A, Line 1a	Paul DeMuniz, a board member listed under Line 1a, was compensated as an Adjunct Professor at Willamette University's College of Law. His compensation was not related to his position as a member of the board of trustees.

Schedule R IRS990ScheduleR

Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Type Of EntityTypeOfEntity	Controlled OrgControlledOrg
Charitable remainder unitrusts (31)
900 State Street	Salem	OR	97301	Beneficial interest	OR	N/A	T	0
Estate Trust (1)
900 State Street	Salem	OR	97301	Beneficial interest	OR	N/A	T	0

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	0	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg