WGU CORPORATION: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- WGU CORPORATION (EIN 84-1383926)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-06
- IRS object ID
- 201131269349301003
- Schema version
- 2009v1.7
- 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 C
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-06T10:06:15-04:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ MHM LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 S WEST TEMPLE SUITE 650 | AddressLine1 |
| City | SALT LAKE CITY | City |
| State | UT | State |
| ZIP Code | 84101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841383926 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Western Governors University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WEST | NameControl |
| Phone | 8012743280 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 SOUTH 700 EAST | AddressLine1 |
| City | SALT LAKE CITY | City |
| State | UT | State |
| ZIP Code | 84107 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID GROW | Name |
| Title | CFO | Title |
| Date Signed | 2011-05-06 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8013649300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | X | AmendedReturn |
| Name Of Principal Officer Person | DR ROBERT MENDENHALL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 SOUTH 700 EAST | AddressLine1 |
| City | SALT LAKE CITY | City |
| State | UT | State |
| ZIP Code | 84107 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 114029420 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.WGU.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1997 | YearFormation |
| State Legal Domicile | UT | StateLegalDomicile |
| Activity Or Mission Description | TO OPERATE AND ADMINISTER AN ORGANIZATION OF HIGHER LEARNING. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 837 | TotalNbrEmployees |
| Total Nbr Volunteers | 13 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -6544 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2395447 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3833005 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 77622829 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 109044778 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -78797 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1149734 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 23864 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1903 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 79963343 | TotalRevenuePriorYear |
| Total Revenue Current Year | 114029420 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 2574759 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 3144227 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 33302494 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 45650837 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 229395 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 39611943 | OtherExpensePriorYear |
| Other Expenses Current Year | 55024067 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 75489196 | TotalExpensesPriorYear |
| Total Expenses Current Year | 103819131 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 4474147 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 10210289 | RevenuesLessExpensesCY |
| Total Assets BOY | 46331464 | TotalAssetsBOY |
| Total Assets EOY | 66047009 | TotalAssetsEOY |
| Total Liabilities BOY | 29167274 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 38605890 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 17164190 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 27441119 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO OPERATE AND ADMINISTER AN ORGANIZATION OF HIGHER LEARNING. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 92423956 | Expense |
| Grants | 3144227 | Grants |
| Revenue | 109044778 | Revenue |
| Description | 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 23,000 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 it possible, allowing individuals to fit their education into their lives, not the other way around. | Description |
| Total Program Service Expense | 92423956 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 293 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 837 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DAVID GROW | NamePerson |
| Telephone Number | 8012743280 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 SOUTH 700 EAST | AddressLine1 |
| City | SALT LAKE CITY | City |
| State | UT | State |
| ZIP Code | 84107 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (22 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| DR ROBERT MENDENHALL | ||||||||
| PRESIDENT/TRUSTEE | 40.0 | X | X | 698231 | 0 | 34042 | ||
| Kate Driscoll | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| Frank Alvarez | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| Dr Therese Crane | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| ROBERT E EVANSON | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| THE HONORABLE JIM GERINGER | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| THE HONORABLE MITCH DANIELS | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| DR BRENDA WILSON | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| DR JERRY WARTGOW | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| DR MARK MILLIRON | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| DAVID SIMMONS | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| DR SAMUEL H SMITH | ||||||||
| CHAIRMAN/AUDIT COMMITEE | 1.0 | X | 0 | 0 | 0 | |||
| DR EMILY S DEROCCO | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | ||||
| DAVID GROW | ||||||||
| VP FINANCE | 40.0 | X | 203058 | 0 | 25613 | |||
| SAL MONACO | ||||||||
| PROVOST | 40.0 | X | 246236 | 0 | 18720 | |||
| PATRICK G PARTRIDGE | ||||||||
| VP MARKETING | 40.0 | 197851 | 0 | 23198 | X | |||
| DAVID WILSON | ||||||||
| CTO | 40.0 | 179835 | 0 | 12830 | X | |||
| KENNETH SORBER | ||||||||
| STRATEGIC RELATIONS | 40.0 | 147019 | 0 | 23066 | X | |||
| JAMES SCHNITZ | ||||||||
| VP INSTITUTIONAL RESEARCH | 40.0 | 134055 | 0 | 13238 | X | |||
| JANET SCHNITZ | ||||||||
| ASSOCIATE PROVOST - ASSESSMENT | 40.0 | 164321 | 0 | 14119 | X | |||
| JANEA JONES-SCHENK | ||||||||
| DIRECTOR HEATLH | 40.0 | 134929 | 0 | 21085 | X | |||
| ANN ARMSTRONG | ||||||||
| DIRECTOR BUSINESS COLLEGE | 40.0 | 145773 | 0 | 4919 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2251308 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 190830 | TotalOtherCompensation |
| Number Individuals GT100 K | 21 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| DEPT 33654 PO BOX 39000 | SAN FRANCISCO | CA | 94139 | WEB MARKETING | 5279087 |
| PEARSON | |||||
| ONE LAKE STREET | UPPER SADDLE RIVER | NJ | 07458 | LEARNING RESOURCES | 3588639 |
| DATAMARK | |||||
| PO BOX 701617 | WEST VALLEY CITY | UT | 84170 | MARKETING | 3948576 |
| ACS | |||||
| PO BOX 201322 | DALLAS | TX | 753201322 | FA ADMINISTRATION | 2239055 |
| KRYTERION INC | |||||
| 7776 SOUTH POINTE PKWY WEST SUITE | PHOENIX | AZ | 85044 | LEARNING RESOURCES | 1682779 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 58 | NumberOfContractorsGT100K |
| Government Grants | 1751359 | GovernmentGrants |
| All Other Contributions | 2081646 | AllOtherContributions |
| Noncash Contributions | 33542 | NoncashContributions |
| Total Contributions | 3833005 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION AND FEES | Description |
| Business Code | 611430 | BusinessCode |
| Total Revenue Column | 109044778 | TotalRevenueColumn |
| Related Or Exempt Function Income | 109044778 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 109044778 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1149334 | TotalRevenueColumn |
| Exclusion | $1,149,334 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 400 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 400 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 400 | TotalRevenueColumn |
| Exclusion | $400 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 1903 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1903 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1903 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 114029420 | TotalRevenueColumn |
| Related Or Exempt Function Income | 109046681 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,149,734 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3144227 | Total |
| Program Services | 3144227 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1831259 | Total |
| Program Services | 486107 | ProgramServices |
| Management And General | 1345152 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34310712 | Total |
| Program Services | 31439399 | ProgramServices |
| Management And General | 2715466 | ManagementAndGeneral |
| Fundraising | 155847 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1628040 | Total |
| Program Services | 1500542 | ProgramServices |
| Management And General | 121807 | ManagementAndGeneral |
| Fundraising | 5691 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5232586 | Total |
| Program Services | 4414188 | ProgramServices |
| Management And General | 783728 | ManagementAndGeneral |
| Fundraising | 34670 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2648240 | Total |
| Program Services | 2411348 | ProgramServices |
| Management And General | 228709 | ManagementAndGeneral |
| Fundraising | 8183 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61178 | Total |
| Management And General | 61178 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 290347 | Total |
| Management And General | 290347 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55264 | Total |
| Management And General | 55264 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158582 | Total |
| Management And General | 158582 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13593146 | Total |
| Program Services | 11212282 | ProgramServices |
| Management And General | 2380864 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13527208 | Total |
| Program Services | 13522438 | ProgramServices |
| Fundraising | 4770 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2468592 | Total |
| Program Services | 1967679 | ProgramServices |
| Management And General | 496651 | ManagementAndGeneral |
| Fundraising | 4262 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5143658 | Total |
| Program Services | 4629292 | ProgramServices |
| Management And General | 514366 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1317291 | Total |
| Program Services | 1185562 | ProgramServices |
| Management And General | 131729 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2002222 | Total |
| Program Services | 1821094 | ProgramServices |
| Management And General | 175529 | ManagementAndGeneral |
| Fundraising | 5599 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 538445 | Total |
| Program Services | 489739 | ProgramServices |
| Management And General | 38333 | ManagementAndGeneral |
| Fundraising | 10373 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1475718 | Total |
| Program Services | 1328146 | ProgramServices |
| Management And General | 147572 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115575 | Total |
| Management And General | 115575 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| LEARNING RESOURCES | 12665175 | 12665175 | |
| BAD DEBT | 1248272 | 1248272 | |
| OTHER | 363394 | 206738 | 156656 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 103819131 | Total |
| Program Services | 92423956 | ProgramServices |
| Management And General | 11165780 | ManagementAndGeneral |
| Fundraising | 229395 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17068706 | BOY |
| EOY | 17855705 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 260919 | BOY |
| EOY | 426878 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1676796 | BOY |
| EOY | 7428983 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 498637 | BOY |
| EOY | 145921 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5712615 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3930707 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1609760 | BOY |
| EOY | 1781908 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24740006 | BOY |
| EOY | 37499201 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 476640 | BOY |
| EOY | 908413 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46331464 | BOY |
| EOY | 66047009 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11657964 | BOY |
| EOY | 13023016 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17509310 | BOY |
| EOY | 25582874 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29167274 | BOY |
| EOY | 38605890 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16835581 | BOY |
| EOY | 27145209 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 278609 | BOY |
| EOY | 245910 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50000 | BOY |
| EOY | 50000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17164190 | BOY |
| EOY | 27441119 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46331464 | BOY |
| EOY | 66047009 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying |
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 55264 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 55264 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 103600269 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 103655533 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1000000 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 4000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 215270 | CurrentYearMinus3 |
| Current Year Minus2 | 281581 | CurrentYearMinus2 |
| Current Year Minus1 | 90641 | CurrentYearMinus1 |
| Current Year | 55264 | CurrentYear |
| Total | 642756 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 250000 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 1000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmount |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 94690 | BeginningOfYearBalance |
| Contributions | 54877 | Contributions |
| Investment Earnings Or Losses | -24535 | InvestmentEarningsOrLosses |
| Other Expenditures | 6000 | OtherExpenditures |
| End Of Year Balance | 119032 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 137000 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -34310 | InvestmentEarningsOrLosses |
| Other Expenditures | 8000 | OtherExpenditures |
| End Of Year Balance | 94690 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.42000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.58000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Land | Land |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 175443 | InvestmentCostOrOtherBasis |
| Depreciation | 19981 | Depreciation |
| Book Value | 155462 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 381207 | InvestmentCostOrOtherBasis |
| Depreciation | 110026 | Depreciation |
| Book Value | 271181 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 4778218 | InvestmentCostOrOtherBasis |
| Depreciation | 3431718 | Depreciation |
| Book Value | 1346500 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 377747 | InvestmentCostOrOtherBasis |
| Depreciation | 368982 | Depreciation |
| Book Value | 8765 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1781908 | TotalOfBookValueLandBuildings |
| Total Revenue | 114029420 | TotalRevenue |
| Total Expenses | 103819131 | TotalExpenses |
| Excess Or Deficit For Year | 10210289 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 66640 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 66640 | TotalAdjustments |
| Excess Or Deficit Per FS | 10276929 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 114091737 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 66640 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 154259 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 220899 | RevenueNotRptdF990 |
| Revenue Subtotal | 113870838 | RevenueSubtotal |
| Investment Expenses Not Included | 158582 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 158582 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 114029420 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 103814808 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 154259 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 154259 | ExpensesNotRptdF990 |
| Expenses Subtotal | 103660549 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 158582 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 158582 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 103819131 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART X, LINE 2 | Identifier |
| Return Reference | FIN 48 FOOTNOTE | ReturnReference |
| Explanation | 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. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | 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. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | WESTERN GOVERNORS UNIVERSITY RECEIVES GOVERMENTAL AID FOR IT'S MISSION PURPOSES. (SEE LIST OF CONTRIBUTIONS) | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS AND TUITION WAIVERS | TypeOfGrant |
| Number Of Recipients | 1658 | NumberOfRecipients |
| Amount Of Cash Grant | 3144227 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART I, LINE 2 | Identifier |
| Explanation | THE SCHOLARSHIPS AND TUITION WAIVERS ARE AWARDED TO STUDENTS ATTENDING THE UNIVERSITY AND ARE APPLIED TOWARDS THIER TUITION. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | true | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|
| DR ROBERT MENDENHALL | |||||||||
| 698231 | 0 | 0 | 0 | 19200 | 14842 | 732273 | 0 | 0 | 0 |
| PATRICK G PARTRIDGE | |||||||||
| 197851 | 0 | 0 | 0 | 13027 | 10171 | 221049 | 0 | 0 | |
| DAVID GROW | |||||||||
| 203058 | 0 | 0 | 0 | 10992 | 14621 | 228671 | 0 | 0 | |
| SAL MONACO | |||||||||
| 246236 | 0 | 0 | 0 | 8352 | 10368 | 264956 | 0 | 0 | |
| DAVID WILSON | |||||||||
| 179835 | 0 | 0 | 0 | 9912 | 2918 | 192665 | 0 | 0 | |
| KENNETH SORBER | |||||||||
| 147019 | 0 | 0 | 0 | 8573 | 14493 | 170085 | 0 | 0 | |
| JANET SCHNITZ | |||||||||
| 164321 | 0 | 0 | 0 | 8469 | 5650 | 178440 | 0 | 0 | |
| JANEA JONES-SCHENK | |||||||||
| 134929 | 0 | 0 | 0 | 6651 | 14434 | 156014 | 0 | 0 | |
| ANN ARMSTRONG | |||||||||
| 58273 | 0 | 0 | 87500 | 2976 | 1943 | 150692 | 0 | 0 | |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE J, PART I | Identifier |
| Return Reference | LINE 4A | ReturnReference |
| Explanation | ANN ARMSTRONG RECEIVED A SEVERANCE PAYMENT OF $87,500 | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| JAMIE RICE | |||
| EMPLOYEE | 17067 | WAGES TO DAUGHTER OF PRESIDENT | false |
| JENNIFER GERINGER | |||
| EMPLOYEE | 23822 | WAGES TO DAUGHTER OF TRUSTEE | false |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty | |
| Securities Publicly Traded | SecuritiesPubliclyTraded | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | SAS SOFTWARE | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 33542 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | LIST PRICE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| FORM 990, PART VI | SECTION B, LINE 11A: 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. 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. SECTION B, LINE 15B: PROCESS FOR DETERMINING COMPENSATION - 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, 2009. Annually, the University performs the following procedures: 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. Participates in a nationwide employee compensation survey. 3. 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. 4. 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. 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. |
| REASON FOR AMENDING RETURN | THE RETURN IS BEING AMENDED TO REPLACE THE ORIGINAL RETURN THAT WAS INADVERTENTLY EFILED BEFORE IT WAS READY TO BE FINALIZED. |