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WESTMINSTER COLLEGE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
WESTMINSTER COLLEGE (EIN 25-0981156)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-23
IRS object ID
202631139349300403
Schema version
2024v5.5
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-04-23T05:45:50-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN251408703PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SCHNEIDER DOWNS & CO INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE PPG PLACE SUITE 1700AddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN250981156EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTMINSTER COLLEGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone7249467141PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1319 S MARKET STREETAddressLine1Txt
CityNEW WILMINGTONCityNm
State AbbreviationPAStateAbbreviationCd
ZIP16172ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKENNETH J ROMIGPersonNm
Person TitleVP FOR FINANCE/TREASURERPersonTitleTxt
Phone7249467141PhoneNum
Signature2026-04-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSARAH R PIOTPreparerPersonNm
PTINP01358891PTIN
Phone4122613644PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR KATHY B RICHARDSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1319 S MARKET STREETAddressLine1Txt
CityNEW WILMINGTONCityNm
State AbbreviationPAStateAbbreviationCd
ZIP16172ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$100,213,402GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WESTMINSTER.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1852FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionPROMOTE EDUCATION, THE DEVELOPMENT OF SKILLS, KNOWLEDGE, AND PERSONAL QUALITIES.ActivityOrMissionDesc
Voting Members Governing Body27VotingMembersGoverningBodyCnt
Voting Members Independent26VotingMembersIndependentCnt
Total Employee792TotalEmployeeCnt
Total Volunteers428TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$36,444NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$11,307,219PYContributionsGrantsAmt
CY Contributions Grants$9,458,743CYContributionsGrantsAmt
PY Program Service Revenue$53,371,904PYProgramServiceRevenueAmt
CY Program Service Revenue$53,270,028CYProgramServiceRevenueAmt
PY Investment Income$5,016,648PYInvestmentIncomeAmt
CY Investment Income$11,309,023CYInvestmentIncomeAmt
PY Other Revenue$146,531PYOtherRevenueAmt
CY Other Revenue$198,285CYOtherRevenueAmt
PY Total Revenue$69,842,302PYTotalRevenueAmt
CY Total Revenue$74,236,079CYTotalRevenueAmt
PY Grants And Similar Paid$28,202,347PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$28,885,172CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$20,655,045PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$21,399,989CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,688,594CYTotalFundraisingExpenseAmt
PY Other Expenses$20,840,851PYOtherExpensesAmt
CY Other Expenses$20,831,053CYOtherExpensesAmt
PY Total Expenses$69,698,243PYTotalExpensesAmt
CY Total Expenses$71,116,214CYTotalExpensesAmt
PY Revenues Less Expenses$144,059PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,119,865CYRevenuesLessExpensesAmt
Total Assets BOY$243,035,433TotalAssetsBOYAmt
Total Assets EOY$247,396,337TotalAssetsEOYAmt
Total Liabilities BOY$37,528,244TotalLiabilitiesBOYAmt
Total Liabilities EOY$37,113,175TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$205,507,189NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$210,283,162NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF WESTMINSTER COLLEGE IS TO HELP STUDENTS DEVELOP COMPETENCIES, COMMITMENTS, AND CHARACTERISTICS WHICH HAVE DISTINGUISHED HUMAN BEINGS AT THEIR BEST. SEE CONTINUATION ON SCHEDULE O.THE LIBERAL ARTS TRADITION IS THE FOUNDATION OF THE CURRICULUM CONTINUALLY DESIGNED TO SERVE THIS MISSION IN A RAPIDLY CHANGING WORLD. THE COLLEGE SEES THE WELL-EDUCATED PERSON AS ONE WHOSE SKILLS ARE COMPLEMENTED BY EVER DEVELOPING VALUES AND IDEALS IDENTIFIED IN THE JUDEO-CHRISTIAN TRADITION. WESTMINSTER'S QUEST FOR EXCELLENCE IS A RECOGNITION THAT STEWARDSHIP OF LIFE MANDATES THE MAXIMUM POSSIBLE DEVELOPMENT OF EACH PERSON'S CAPABILITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$42,506,330ExpenseAmt
Grant$28,866,251GrantAmt
Revenue$31,390,539RevenueAmt
DescINSTRUCTIONAL - FACULTY AND RELATED EXPENDITURES FOR COURSES OF STUDY. WESTMINSTER COLLEGE OFFERS APPROXIMATELY 50 MAJORS AND SERVES 1190 UNDERGRADUATE AND GRADUATE STUDENTS ANNUALLY, LEADING TO BACHELOR OF ARTS, BACHELOR OF SCIENCE, BACHELOR OF MUSIC AND MASTERS OF EDUCATION OR MASTERS IN BUSINESS ADMINISTRATION DEGREES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$10,504,719ExpenseAmt
Revenue$7,757,639RevenueAmt
DescSTUDENT SERVICES - NON-ACADEMIC SUPPORT SERVICES PROVIDED TO THE STUDENT BODY BY THE FOLLOWING DEPARTMENTS: STUDENT AFFAIRS OFFICE, OFFICE OF FAITH AND SPIRITUALITY, REGISTRAR, ADMISSIONS, FINANCIAL AID, PROFESSIONAL DEVELOPMENT AND COMMUNITY ENGAGEMENT, ATHLETICS, WELLNESS CENTER, THEATRE PRODUCTIONS AND RADIO AND TV PRODUCTION.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$8,217,274ExpenseAmt
Revenue$10,874,625RevenueAmt
DescEDUCATIONAL AND AUXILIARY ENTERPRISE - PROVIDE FOOD AND HOUSING FOR RESIDENT STUDENTS, THE CAMPUS STORE, SUMMER CAMPS AND ACTIVITIES AND TEMPORARY FACULTY/STAFF HOUSING.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$4,397,107ExpenseAmt
Grant$18,921GrantAmt
Revenue$3,247,225RevenueAmt
DescACADEMIC SUPPORT - SUPPORT FOR INSTRUCTION AND RESEARCH BY THE FOLLOWING DEPARTMENTS: DEAN OF THE COLLEGE, LIBRARY, INFORMATION TECHNOLOGY SERVICES, FACULTY DEVELOPMENT, ART GALLERY, HONORS PROGRAM, CHEMICAL HYGIENE, CULTURAL ARTIFACTS AND ACADEMIC SUCCESS CENTER.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$4,397,107TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$18,921TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$3,247,225TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$65,625,430TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1490IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee792EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members27GoverningBodyVotingMembersCnt
Independent Voting Member26IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KENNETH J ROMIGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7249467141PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1319 S MARKET STREETAddressLine1Txt
CityNEW WILMINGTONCityNm
State AbbreviationPAStateAbbreviationCd
ZIP16172ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
DR KATHY BRITTAIN RICHARDSON
PRESIDENT40.00Yes (X)Yes (X)$313,482$0$124,887
DAVID FARNER
CHAIR3.00Yes (X)Yes (X)$0$0$0
ROBIN W GOOCH
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
RICHARD P BEARD
TRUSTEE1.50Yes (X)$0$0$0
JENNIFER BERTETTO
TRUSTEE1.50Yes (X)$0$0$0
ANTHONY BROWN
TRUSTEE1.50Yes (X)$0$0$0
RANDALL BUSH
TRUSTEE1.50Yes (X)$0$0$0
CHRISTIAN G CARMODY
TRUSTEE1.50Yes (X)$0$0$0
MARK G DEWITT
TRUSTEE1.50Yes (X)$0$0$0
BETH ECK
TRUSTEE1.50Yes (X)$0$0$0
CHRISTOPHER C FRYE JR
TRUSTEE1.50Yes (X)$0$0$0
CHRISTIAN G HEILMANN
TRUSTEE1.50Yes (X)$0$0$0
ROBERT C JACKSON JR
TRUSTEE1.50Yes (X)$0$0$0
ROBERT JAZWINSKI
TRUSTEE1.50Yes (X)$0$0$0
LINDA JENKINS
TRUSTEE1.50Yes (X)$0$0$0
KRISTIN KAISER
TRUSTEE1.50Yes (X)$0$0$0
DEBORAH MAJORAS
TRUSTEE1.50Yes (X)$0$0$0
JEFFREY A MCCANDLESS
TRUSTEE1.50Yes (X)$0$0$0
DOREEN MCCALL
TRUSTEE1.50Yes (X)$0$0$0
STEPHEN MCCONNELL
TRUSTEE1.50Yes (X)$0$0$0
LESLIE PEMBERTON
TRUSTEE1.50Yes (X)$0$0$0
LISA B PETERS
TRUSTEE1.50Yes (X)$0$0$0
PATRICK SENTNER
TRUSTEE1.50Yes (X)$0$0$0
TRACY L STUCK
TRUSTEE1.50Yes (X)$0$0$0
THOMAS A TUPITZA
TRUSTEE1.50Yes (X)$0$0$0
JEFFREY T WILEY
TRUSTEE1.50Yes (X)$0$0$0
JOSEPH F ZUNIC
TRUSTEE1.50Yes (X)$0$0$0
KENNETH J ROMIG
TREASURER/VP FOR FINANCE40.00Yes (X)$172,838$0$41,222
DIANE L UBRY
SECRETARY40.00Yes (X)$45,243$0$15,873
JAMIE MCMINN
VP FOR ACADEMIC AFFAIRS40.00$169,578$0$13,678Yes (X)
JASON A LENER
DIRECTOR OF ATHLETICS40.00$154,189$0$34,551Yes (X)
GINA VANCE VP OF STUDENT
AFFAIRS & DEAN OF STUDENTS40.00$140,324$0$13,615Yes (X)
ROBERT BADOWSKI
PROFESSOR40.00$128,746$0$27,393Yes (X)
KELLY HARTNER
DIRECTOR OF IT SERVICES40.00$108,858$0$6,302Yes (X)
ERIN SMITH
CHIEF INFORMATION OFFICER40.00$111,301$0$30,014Yes (X)
JASON JANUSZIEWICZ
DIRECTOR OF FACILITIES40.00$115,322$0$12,321Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,459,881TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$319,856TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K9IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
SODEXO INC & AFFILIATES
1473 CAVITT ROADMONROEVILLEPA15146FOOD SERVICES$3,452,395
UPMC JAMESON SCHOOL OF NURSING
2414 WILMINGTON AVENUENEW CASTLEPA16105INSTRUCTIONAL SERVICES$406,968
EBSCO INFORMATION SERVICES
PO BOX 204661DALLASTX75320INFORMATION SERVICES$273,631
CAPTURE LLC
2303 RIVER ROAD SUITE 201LOUISVILLEKY40206BEHAVIORAL PLATFORM$249,293
JOURNEYEDCOM INC
5212 TENNYSON PKWY SUITE 150PIANOTX75024SOFTWARE LICENSE$190,225
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K10CntrctRcvdGreaterThan100KCnt
Government Grants$1,188,676GovernmentGrantsAmt
All Other Contributions$8,270,067AllOtherContributionsAmt
Noncash Contributions$1,323,668NoncashContributionsAmt
Total Contributions$9,458,743TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSTRUCTIONAL611710$31,390,539$31,390,539
AUXILIARY SERVICES611710$10,874,625$10,874,625
STUDENT SERVICES900099$7,757,639$7,757,639
ACADEMIC SUPPORT900099$3,247,225$3,247,225
FieldValueIRS element (for citing)
Total Program Service Revenue$53,270,028TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,893,674TotalRevenueColumnAmt
Exclusion$7,893,674ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$212,964RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$129,139RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$83,825RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$83,825TotalRevenueColumnAmt
Exclusion$83,825ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$29,043,547SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$25,612,131SecuritiesAmt
Other$16,067OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,431,416SecuritiesAmt
Other-$16,067OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,415,349TotalRevenueColumnAmt
Exclusion$3,415,349ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$334,446GrossSalesOfInventoryAmt
Cost Of Goods Sold$219,986CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$114,460TotalRevenueColumnAmt
Exclusion$114,460ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$74,236,079TotalRevenueColumnAmt
Related Or Exempt Func Income$53,270,028RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$11,507,308ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$18,921TotalAmt
Program Services$18,921ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$28,786,191TotalAmt
Program Services$28,786,191ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$80,060TotalAmt
Program Services$80,060ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$948,613TotalAmt
Program Services$433,139ProgramServicesAmt
Management And General$409,354ManagementAndGeneralAmt
Fundraising$106,120FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$15,359,850TotalAmt
Program Services$13,521,515ProgramServicesAmt
Management And General$1,117,989ManagementAndGeneralAmt
Fundraising$720,346FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$597,095TotalAmt
Program Services$484,202ProgramServicesAmt
Management And General$72,248ManagementAndGeneralAmt
Fundraising$40,645FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,330,285TotalAmt
Program Services$2,729,015ProgramServicesAmt
Management And General$384,795ManagementAndGeneralAmt
Fundraising$216,475FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,164,146TotalAmt
Program Services$958,072ProgramServicesAmt
Management And General$131,881ManagementAndGeneralAmt
Fundraising$74,193FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$22,364TotalAmt
Management And General$22,364ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$123,240TotalAmt
Management And General$123,240ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$50,765TotalAmt
Management And General$50,765ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,136,725TotalAmt
Program Services$1,060,672ProgramServicesAmt
Management And General$42,124ManagementAndGeneralAmt
Fundraising$33,929FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$290,765TotalAmt
Program Services$57,195ProgramServicesAmt
Management And General$226,224ManagementAndGeneralAmt
Fundraising$7,346FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,313,978TotalAmt
Program Services$3,119,362ProgramServicesAmt
Fundraising$194,616FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,589,616TotalAmt
Program Services$1,454,295ProgramServicesAmt
Management And General$53,573ManagementAndGeneralAmt
Fundraising$81,748FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,561,977TotalAmt
Program Services$2,336,696ProgramServicesAmt
Management And General$199,577ManagementAndGeneralAmt
Fundraising$25,704FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,203,755TotalAmt
Program Services$1,031,128ProgramServicesAmt
Management And General$84,377ManagementAndGeneralAmt
Fundraising$88,250FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$99,489TotalAmt
Program Services$85,221ProgramServicesAmt
Management And General$6,974ManagementAndGeneralAmt
Fundraising$7,294FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,271,750TotalAmt
Program Services$1,252,424ProgramServicesAmt
Management And General$19,326ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,064,800TotalAmt
Program Services$3,753,628ProgramServicesAmt
Management And General$265,762ManagementAndGeneralAmt
Fundraising$45,410FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$772,219TotalAmt
Program Services$338,454ProgramServicesAmt
Management And General$432,765ManagementAndGeneralAmt
Fundraising$1,000FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FOOD SERVICE$3,968,985$3,931,855$17,957$19,173
PLANT FACILITIES$240,808$193,385$47,423

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$119,817TotalAmt
Management And General$93,472ManagementAndGeneralAmt
Fundraising$26,345FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$71,116,214TotalAmt
Program Services$65,625,430ProgramServicesAmt
Management And General$3,802,190ManagementAndGeneralAmt
Fundraising$1,688,594FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,805,321BOYAmt
EOY$427,994EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,852,130BOYAmt
EOY$1,850,079EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$422,777BOYAmt
EOY$1,880,454EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$515,507BOYAmt
EOY$350,884EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$436,968BOYAmt
EOY$472,672EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,939,975BOYAmt
EOY$1,991,515EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$154,422,843LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$58,087,088LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$95,249,811BOYAmt
EOY$96,335,755EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$119,111,273BOYAmt
EOY$130,842,747EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$21,218,876BOYAmt
EOY$12,585,019EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$482,795BOYAmt
EOY$659,218EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$243,035,433BOYAmt
EOY$247,396,337EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,991,011BOYAmt
EOY$1,464,713EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,726,750BOYAmt
EOY$1,401,535EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$27,713,744BOYAmt
EOY$26,946,659EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$2,000,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,096,739BOYAmt
EOY$5,300,268EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$37,528,244BOYAmt
EOY$37,113,175EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$65,877,741BOYAmt
EOY$87,285,574EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$139,629,448BOYAmt
EOY$122,997,588EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$205,507,189BOYAmt
EOY$210,283,162EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$243,035,433BOYAmt
EOY$247,396,337EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$3,119,865ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,490,095NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$166,013OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,141,604CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,041,698CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,579,816CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,307,219CurrentTaxYearMinus1YearAmt
Current Tax Year$9,458,743CurrentTaxYearAmt
Total$50,529,080TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,141,604CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,041,698CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,579,816CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,307,219CurrentTaxYearMinus1YearAmt
Current Tax Year$9,458,743CurrentTaxYearAmt
Total$50,529,080TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$50,529,080PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,211,920CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,791,770CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,054,057CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,376,166CurrentTaxYearMinus1YearAmt
Current Tax Year$8,106,638CurrentTaxYearAmt
Total$36,540,551TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$260,208CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$376,889CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$366,136CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$338,213CurrentTaxYearMinus1YearAmt
Current Tax Year$334,446CurrentTaxYearAmt
Total$1,675,892TotalAmt
FieldValueIRS element (for citing)
Total Support$88,745,523TotalSupportAmt
Gross Receipts Rltd Activities$257,659,210GrossReceiptsRltdActivitiesAmt
Public Support CY1700.56940PublicSupportCY170Pct
Public Support PY1700.56650PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationGROSS SALES OF INVENTORYExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or ManagementYes (1)PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Direct Contact Legislators$2,250DirectContactLegislatorsAmt
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$2,250TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationEMPLOYEE TIME SPENT MEETING, CALLING AND WRITING LEGISLATORS.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets Sale0SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$140,915,976BeginningYearBalanceAmt
Contributions$2,980,280ContributionsAmt
Investment Earnings Or Losses$12,112,187InvestmentEarningsOrLossesAmt
Grants Or Scholarships$3,062,215GrantsOrScholarshipsAmt
Other Expenditures$9,224,465OtherExpendituresAmt
End Year Balance$143,721,763EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$134,652,038BeginningYearBalanceAmt
Contributions$2,038,057ContributionsAmt
Investment Earnings Or Losses$14,247,038InvestmentEarningsOrLossesAmt
Grants Or Scholarships$2,812,854GrantsOrScholarshipsAmt
Other Expenditures$7,208,303OtherExpendituresAmt
End Year Balance$140,915,976EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$133,328,040BeginningYearBalanceAmt
Contributions$1,757,634ContributionsAmt
Investment Earnings Or Losses$7,926,170InvestmentEarningsOrLossesAmt
Grants Or Scholarships$2,984,388GrantsOrScholarshipsAmt
Other Expenditures$5,375,418OtherExpendituresAmt
End Year Balance$134,652,038EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$138,636,983BeginningYearBalanceAmt
Contributions$1,237,962ContributionsAmt
Investment Earnings Or Losses-$801,435InvestmentEarningsOrLossesAmt
Grants Or Scholarships$2,817,146GrantsOrScholarshipsAmt
Other Expenditures$2,928,324OtherExpendituresAmt
End Year Balance$133,328,040EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$110,707,244BeginningYearBalanceAmt
Contributions$1,251,421ContributionsAmt
Investment Earnings Or Losses$33,073,616InvestmentEarningsOrLossesAmt
Grants Or Scholarships$2,876,639GrantsOrScholarshipsAmt
Other Expenditures$3,518,659OtherExpendituresAmt
End Year Balance$138,636,983EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.16630BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.83370TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$302,700OtherCostOrOtherBasisAmt
Book Value$302,700BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$124,282,671OtherCostOrOtherBasisAmt
Depreciation$39,291,887DepreciationAmt
Book Value$84,990,784BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,722,678OtherCostOrOtherBasisAmt
Depreciation$11,634,241DepreciationAmt
Book Value$4,088,437BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,114,794OtherCostOrOtherBasisAmt
Depreciation$7,160,960DepreciationAmt
Book Value$6,953,834BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$96,335,755TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
REAL ESTATE$7,062,219F
NATURAL RESOURCES$5,269,371F
OTHER INVESTMENTS$253,429F
FieldValueIRS element (for citing)
Total Book Value Securities$12,585,019TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
POSTRETIREMENT BENEFIT OBLIGATION$3,939,170
FINANCE LEASE LIABILITIES$393,764
GOVERNMENT LOAN FUNDS$284,212
OPERATING LEASE LIABILITIES$352,283
DEPOSITS HELD IN CUSTODY FOR OTHERS$212,091
ANNUITIES PAYABLE$118,748
FieldValueIRS element (for citing)
Total Liability$5,300,268TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$47,305,065TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,490,095NetUnrealizedGainsInvstAmt
Other Revenue$515,138OtherRevenueAmt
Revenue Not Reported$2,005,233RevenueNotReportedAmt
Revenue Subtotal$45,299,832RevenueSubtotalAmt
Investment Expenses Not Incld$69,996InvestmentExpensesNotIncldAmt
Other Revenues Not Included$28,866,251OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$28,936,247RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$74,236,079TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$42,529,092TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$349,125OtherExpensesIncludedAmt
Expenses Not Reported$349,125ExpensesNotReportedAmt
Expenses Subtotal$42,179,967ExpensesSubtotalAmt
Investment Expenses Not Incld2$69,996InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$28,866,251OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$28,936,247ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$71,116,214TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1A:THE COLLEGE OWNS A NUMBER OF PIECES OF ART AND HISTORIC TREASURES, NONE OF WHICH ARE RECORDED IN THE FINANCIAL STATEMENTS. THESE ITEMS HAVE BEEN GIVEN TO THE COLLEGE OVER A NUMBER OF YEARS, ARE GENERALLY DISPLAYED IN VARIOUS LOCATIONS AROUND CAMPUS AND ARE INSURED.
PART III, LINE 4:THE COLLEGE'S COLLECTION OF ARTIFACTS OF CULTURAL AND EDUCATIONAL SIGNIFICANCE RANGE FROM STONE TOOLS (6,000 B.C.) THROUGH CUNEIFORM TABLETS (2,000 B.C.), AN EGYPTIAN MUMMY (300 B.C.), COPTIC ITEMS (5TH CENTURY A.D.), JAPANESE SAMURAI ARMOR (18TH CENTURY A.D.) TO CURRENCY BEARING THE PORTRAIT OF SADDAM HUSSEIN (2003 A.D.). THE COLLECTION PROVIDES A CONNECTION TO THE PAST FOR STUDENTS OF HISTORY AND CULTURE, BOTH ON CAMPUS AND IN THE SURROUNDING COMMUNITY. IN ADDITION, SOME ITEMS IN THE COLLECTION HAVE BEEN LOANED TO MUSEUMS AND HISTORICAL SOCIETIES EXPANDING THEIR EDUCATIONAL REACH. SOME OF THE COLLECTION IS HIGHLIGHTED ONLINE ALONG WITH RESEARCH MATERIALS (CT SCANS, DESCRIPTIONS, EDUCATIONAL MATERIALS). A FORENSIC SCULPTOR RECONSTRUCTED A BUST OF THE 2,000+ YEAR-OLD MUMMY ALLOWING STUDENTS OF HISTORY TO SEE THE VISAGE OF A WOMAN WHO LIVED IN ANCIENT EGYPT. ALL OF THE ARTIFACTS ENCOURAGE RESEARCH AND STUDY BY BRINGING HISTORY TO LIFE AS STUDENTS SEE FIRSTHAND THE ITEMS ABOUT WHICH THEY READ IN CLASS.
PART V, LINE 4:THE COLLEGE'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED FOR SUPPORT OF THE COLLEGE'S MISSION. ITS ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS, AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF TRUSTEES HAS ELECTED TO BE GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 (ACT 141), WHICH IS A TOTAL RETURN POLICY THAT ALLOWS A NONPROFIT ENTITY TO CHOOSE TO TREAT A PERCENTAGE OF THE AVERAGE MARKET VALUE OF THE ENDOWMENT'S RESTRICTED INVESTMENTS AS INCOME EACH YEAR. HOWEVER, THE LONG-TERM PRESERVATION OF THE REAL VALUE OF THE ASSETS MUST BE TAKEN INTO CONSIDERATION WHEN THE BOARD ELECTS A SPENDING RATE. ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES MUST ELECT, IN WRITING, A SPENDING RATE OF BETWEEN 2% AND 7%. FOR THE YEARS ENDED JUNE 30, 2025 AND 2024, THE COLLEGE UTILIZED A 5.5% SPENDING RATE ON RESTRICTED ENDOWMENT ASSETS AND A 7% SPENDING RATE ON UNRESTRICTED ENDOWMENT ASSETS, BASED ON A THREE-YEAR MOVING AVERAGE OF HISTORICAL END-OF-QUARTER ENDOWMENT MARKET VALUES. THE LAST QUARTER USED TO DETERMINE THE TRANSFER FOR THE FISCAL YEAR ENDED JUNE 30, 2025 WAS THE QUARTER ENDED DECEMBER 31, 2023. THE COLLEGE CLASSIFIES AS RESTRICTED NET ASSETS THE ORIGINAL VALUE OF GIFTS DONATED TO THE ENDOWMENT AND THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE ENDOWMENT. THE UNDISTRIBUTED AMOUNTS EARNED ARE INCLUDED IN UNRESTRICTED NET ASSETS. IN ACCORDANCE WITH ACT 141, THE COLLEGE HAS ADOPTED A WRITTEN INVESTMENT POLICY, OF WHICH A SECTION SPECIFICALLY RELATES TO THE ENDOWMENT. THE COLLEGE CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO SET A SPENDING RATE: 1. PROTECTING THE CORPUS OF THE ENDOWMENT FUND 2. PRESERVING THE SPENDING POWER OF THE ASSETS 3. OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK AND OPERATIONAL CONSIDERATION 4. COMPLYING WITH APPLICABLE LAWS
PART X, LINE 2:THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) OF 1986. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE ACCOUNTS FOR INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR FINANCIAL STATEMENTS DISCLOSURE OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THE COLLEGE HAS ASSESSED THE TAX POSITIONS IT HAS TAKEN OR EXPECTS TO TAKE IN ITS TAX RETURNS AND NO LIABILITY HAS BEEN RECORDED FOR UNCERTAIN TAX POSITIONS; FURTHER, THE COLLEGE HAS NO UNRECOGNIZED TAX BENEFITS. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2022.
PART XI, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 219,986. RENTAL EXPENSES 129,139. CHANGES IN UNRECOGNIZED PENSION BENEFIT PLAN COSTS 166,013.
PART XI, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS AND GRANTS 28,866,251.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 219,986. RENTAL EXPENSES 129,139.
PART XII, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS AND GRANTS 28,866,251.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE WESTMINSTER COLLEGE NONDISCRIMINATION POLICY IS INCLUDED ON THE COLLEGE WEBSITE, IN OFFICIAL PUBLICATIONS, IN EMPLOYEE ADVERTISING, AND IN STUDENT RECRUITMENT MATERIALS.
SCHEDULE E, PART I, LINE 6THE INSTITUTION RECEIVES FEDERAL GRANTS AND PARTICIPATES IN THE FOLLOWING GOVERNMENTAL AGENCY FINANCIAL AID OR ASSISTANCE PROGRAMS: FEDERAL PELL GRANT PROGRAM; FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT; FEDERAL WORK STUDY GRANT; FEDERAL DIRECT LOAN PROGRAM; PENNSYLVANIA INSTITUTIONAL ASSISTANCE GRANT; PENNSYLVANIA PARTNERSHIP FOR ACCESS TO HIGHER EDUCATION (PATH ADMINISTERED THROUGH PHEAA); PA STATE GRANT PROGRAM; OHIO COLLEGE OPPORTUNITY GRANT PROGRAM; WEST VIRGINIA HIGHER EDUCATION GRANT PROGRAM; PA MATCHING FUNDS PROGRAM; THE CHAFEE PROGRAM (ADMINISTERED THROUGH PHEAA); PENNSYLVANIA NATIONAL GUARD EDUCATIONAL ASSISTANCE PROGRAM (ADMINISTERED THROUGH PHEAA); FEDERAL VA BENEFIT PROGRAMS; AMERICORPS OVR (OFFICE OF VOCATIONAL REHABILITATION), READY TO SUCCEED SCHOLARSHIP (ADMINISTERED THROUGH PHEAA), BLIND OR DEAF BENEFICIARY GRANT (ADMINISTERED THROUGH PHEAA), GROW PA PROGRAM (ADMINISTERED THROUGH PHEAA).

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN00PROGRAM SERVICESFACULTY/STAFF TRAVELING OUTSIDE OF US$5,470
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM00PROGRAM SERVICESFACULTY/STAFF TRAVELING OUTSIDE OF US$3,308
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM00PROGRAM SERVICESSTUDY ABROAD GRANTS AND SCHOLARSHIPS$20,100
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM00PROGRAM SERVICESTUITION WAIVERS FOR STUDENTS STUDYING ABROAD$52,979
EUROPE (INCLUDING ICELAND & GREENLAND)00GRANTMAKINGN/A$39,540
CENTRAL AMERICA AND THE CARIBBEAN00GRANTMAKINGN/A$40,520
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$161,917SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$161,917TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtDescription Of Non Cash AsstDescriptionOfNonCashAsstTxtValuation Method UsedValuationMethodUsedDesc
STUDY ABROAD GRANTS AND SCHOLARSHIPSEUROPE1$39,540CREDIT TO STUDENTS' ACCOUNT FOR FINANCIAL AIDN/AN/A
STUDY ABROAD GRANTS AND SCHOLARSHIPSCENTRAL AMERICA AND THE CARIBBEAN2$40,520CREDIT TO STUDENTS' ACCOUNT FOR FINANCIAL AIDN/AN/A
FieldValueIRS element (for citing)
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp OwnershipYes (1)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (1)PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationFINANCIAL AID IS AWARDED TO INCOMING FIRST YEAR STUDENTS ON THE BASIS OF THE RESULTS OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND BY THE USE OF A FINANCIAL AID MATRIX. THE FINANCIAL AID MATRIX IS BASED ON ACADEMIC ABILITY AND FINANCIAL NEED. WITHIN EACH CELL OF THE MATRIX THERE IS A FLOOR AND A CEILING RANGE USED FOR THE AWARDING OF INSTITUTIONAL FUNDS. A STUDENT IS PLACED INTO A FINANCIAL AID MATRIX CELL BASED ON HIGH SCHOOL GRADE POINT AVERAGE. THE AMOUNT A STUDENT IS AWARDED BETWEEN THE FLOOR AND CEILING VALUE IN THE CELL IS BASED ON FINANCIAL NEED AS DETERMINED BY THE FAFSA. INSTITUTIONAL MERIT AWARDS (AWARDED BY ADMISSIONS) - THESE ARE AWARDED TO STUDENTS REGARDLESS OF FINANCIAL NEED. MERIT SCHOLARSHIPS (UNFUNDED AID) - ACCEPTED FIRST YEAR STUDENTS ARE AWARDED A MERIT SCHOLARSHIP DETERMINED BY WHERE THEY FALL IN THE MATRIX BASED ON HIGH SCHOOL GRADE POINT AVERAGE. THE MERIT SCHOLARSHIP AWARD IS THE FLOOR VALUE FROM THE RESPECTIVE MATRIX CELL. STUDENTS WHO MEET THE REQUIREMENTS FOR THE TOP MERIT SCHOLARSHIP ARE FURTHER CONSIDERED BY THE SCHOLARSHIP REVIEW COMMITTEE FOR WESTMINSTER COLLEGE'S FULL TUITION SCHOLARSHIP, THE PRESIDENTIAL SCHOLARSHIP. THE LEMMON SCHOLARSHIPS ARE ALSO AWARDED BY THE SCHOLARSHIP REVIEW COMMITTEE AND CAN BE EITHER FULL TUITION OR A STACKABLE AWARD UP TO $7,500 PER YEAR. THE STACKABLE AWARD WILL PHASE OUT AT THE END OF THE 2025-2026 ACADEMIC YEAR. THERE ARE A LIMITED NUMBER OF EACH OF THESE SCHOLARSHIPS AWARDED ON AN ANNUAL BASIS. NOMINATED MERIT BASED SCHOLARSHIPS (UNFUNDED AID) - THE NOMINATED SCHOLARSHIPS AVAILABLE TO INCOMING FIRST YEAR STUDENTS ARE: 1) THE YOUNG PRESBYTERIAN SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE A MEMBER OF THE PRESBYTERIAN CHURCH USA, BE NOMINATED BY HIS/HER CHURCH AND PRESENT A MINIMUM GPA OF 3.5. 2) JERB MILLER SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE NOMINATED BY AN EDUCATOR WHO IS A WESTMINSTER COLLEGE GRADUATE AND PRESENT A MINIMUM GPA OF 3.5. BEGINNING WITH THE 2026-2027 INCOMING FIRST YEAR OR TRANSFER STUDENTS, THE JERB MILLER AND THE YOUNG PRESBYTERIAN SCHOLARSHIPS WILL BE AN ADD ON TO THEIR MERIT AWARD. MERIT SCHOLARSHIPS ARE RENEWABLE FOR UP TO THREE YEARS. THE STUDENT NEEDS TO MAINTAIN THE REQUIRED SCHOLARSHIP GPA (IF ONE EXISTS), OTHERWISE REMAIN IN GOOD ACADEMIC STANDING AND BE ENROLLED AS A FULL TIME STUDENT. INSTITUTIONAL NEED BASED AWARDS (UNFUNDED AID) - NEED BASED INSTITUTIONAL FINANCIAL AID IS AWARDED TO STUDENTS BASED ON THE RESULTS OF THE FAFSA AND THE DETERMINATION OF THE STUDENTS DEMONSTRATED NEED. A STUDENT IS REQUIRED TO FILE A FAFSA FORM IN ORDER TO BE CONSIDERED FOR NEED BASED FINANCIAL AID. THE RESULTS OF THE FAFSA DETERMINE THE STUDENT'S AID INDEX (SAI). THE CALCULATION USED TO DETERMINE THE STUDENT'S FINANCIAL NEED IS: COST OF ATTENDANCE* - SAI = STUDENT'S NEED (*COST OF ATTENDANCE: TUITION & FEES, HOUSING AND FOOD, BOOKS AND PERSONAL EXPENSES FOR RESIDENT AND OFF CAMPUS STUDENTS, TUITION & FEES, COMMUTER COSTS, BOOKS AND PERSONAL EXPENSES FOR COMMUTERS) THE CALCULATED STUDENT NEED IS REDUCED BY: FEDERAL NEED BASED FINANCIAL AID, STATE NEED BASED FINANCIAL AID, FUNDED GIFT AID, AND INSTITUTIONAL MERIT AID. THE REMAINING UNMET NEED, AFTER THE REDUCTIONS, IS MET BY USING INSTITUTIONAL NEED BASED GIFT AID WITH THE TOTAL OF INSTITUTIONAL AID BEING CAPPED BY THE CEILING VALUE FROM THE MATRIX CELL FOR THE STUDENT. INSTITUTIONAL NEED BASED AWARDS ARE USUALLY RENEWED PROVIDED THAT THE STUDENTS CONTINUES TO DEMONSTRATE FINANCIAL NEED. FINANCIAL AID OFFER - STUDENTS RECEIVE A FINANCIAL AID OFFER WHICH INCLUDES ALL ELIGIBLE AND QUALIFIED FINANCIAL AID. AWARDS THAT MAY BE INCLUDED IN A FINANCIAL AID OFFER ARE: FEDERAL GRANTS (PELL AND SEOG), STATE GRANTS, INSTITUTIONAL MERIT AWARDS, INSTITUTIONAL NEED BASED AWARDS, INSTITUTIONAL ENDOWED AWARDS, FEDERAL DIRECT STAFFORD LOANS, FEDERAL WORK STUDY THE COLLEGE CONTROLLER PRELIMINARILY DETERMINES THE AMOUNT AVAILABLE IN ALL INSTITUTIONAL FUNDS ANNUALLY AND MEETS TO FINALIZE AND ADJUST WITH THE DIRECTOR OF FINANCIAL AID AND SENIOR DIRECTOR OF ADVANCEMENT OPERATIONS. WESTMINSTER COLLEGE UNFUNDED AND FUNDED AID IS PORTABLE FOR OFF-CAMPUS STUDIES IF THE PROGRAM IS REQUIRED BY THE STUDENT'S MAJOR OR A DIRECT EXCHANGE. THESE FUNDS ARE PORTABLE UP TO THE LESSER OF 1) THE TUITION OF THE OFF-CAMPUS STUDIES PROGRAM, OR 2) THE LIMIT OF A STUDENT'S WESTMINSTER COLLEGE AWARDED AID WHERE A PARTICULAR STUDY-ABROAD PROGRAM'S TUITION IS GREATER THAN THE WESTMINSTER COLLEGE AID THE STUDENT IS ELIGIBLE TO RECEIVE FOR THE SAME PERIOD OF ENROLLMENT. BEFORE THESE FUNDS WILL BE PAID TO THE STUDY ABROAD PROGRAM ON THE STUDENT'S BEHALF, THE STUDENT IS REQUIRED TO PROVIDE A COPY OF THE INVOICE FOR THE STUDY ABROAD PROGRAM, WITH A SEPARATE LINE ITEM FOR TUITION. STUDENTS ARE REQUIRED TO HAVE THE INSTITUTION PROVIDE A COPY OF THE ACADEMIC TRANSCRIPTS FOR THE TERM(S) ABROAD TO WESTMINSTER COLLEGE. WESTMINSTER COLLEGE'S FINANCIAL AID OFFICE USES THE FINANCIAL AID MANAGEMENT SYSTEM POWERFAIDS TO MAINTAIN FINANCIAL AID AWARD RECORDS AND AMOUNTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1AACA MUSEUM INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1161 MUSEUM DRIVEAddressLine1Txt
CityHERSHEYCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17033ZIPCd
FieldValueIRS element (for citing)
Recipient EIN251716419RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$6,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedN/AValuationMethodUsedDesc
Non Cash AssistanceN/ANonCashAssistanceDesc
Purpose Of GrantAACA MUSEUM FOR THE INTERNSHIP FUNDPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeACADEMIC AND FINANCIAL ASSISTANCE/SCHOLARSHIPSGrantTypeTxt
Recipient1029RecipientCnt
Cash Grant$28,786,191CashGrantAmt
Valuation Method UsedN/AValuationMethodUsedDesc
Non Cash AssistanceN/ANonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationFINANCIAL AID IS AWARDED TO INCOMING FIRST YEAR STUDENTS ON THE BASIS OF THE RESULTS OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND BY THE USE OF A FINANCIAL AID MATRIX. THE FINANCIAL AID MATRIX IS BASED ON ACADEMIC ABILITY AND FINANCIAL NEED. WITHIN EACH CELL OF THE MATRIX THERE IS A FLOOR AND A CEILING RANGE USED FOR THE AWARDING OF INSTITUTIONAL FUNDS. A STUDENT IS PLACED INTO A FINANCIAL AID MATRIX CELL BASED ON HIGH SCHOOL GRADE POINT AVERAGE. THE AMOUNT A STUDENT IS AWARDED BETWEEN THE FLOOR AND CEILING VALUE IN THE CELL IS BASED ON FINANCIAL NEED AS DETERMINED BY THE FAFSA. INSTITUTIONAL MERIT AWARDS (AWARDED BY ADMISSIONS) - THESE ARE AWARDED TO STUDENTS REGARDLESS OF FINANCIAL NEED. MERIT SCHOLARSHIPS (UNFUNDED AID) - ACCEPTED FIRST YEAR STUDENTS ARE AWARDED A MERIT SCHOLARSHIP DETERMINED BY WHERE THEY FALL IN THE MATRIX BASED ON HIGH SCHOOL GRADE POINT AVERAGE. THE MERIT SCHOLARSHIP AWARD IS THE FLOOR VALUE FROM THE RESPECTIVE MATRIX CELL. STUDENTS WHO MEET THE REQUIREMENTS FOR THE TOP MERIT SCHOLARSHIP ARE FURTHER CONSIDERED BY THE SCHOLARSHIP REVIEW COMMITTEE FOR WESTMINSTER COLLEGE'S FULL TUITION SCHOLARSHIP, THE PRESIDENTIAL SCHOLARSHIP. THE LEMMON SCHOLARSHIPS ARE ALSO AWARDED BY THE SCHOLARSHIP REVIEW COMMITTEE AND CAN BE EITHER FULL TUITION OR A STACKABLE AWARD UP TO $7,500 PER YEAR. THE STACKABLE AWARD WILL PHASE OUT AT THE END OF THE 2025-2026 ACADEMIC YEAR. THERE ARE A LIMITED NUMBER OF EACH OF THESE SCHOLARSHIPS AWARDED ON AN ANNUAL BASIS. NOMINATED MERIT BASED SCHOLARSHIPS (UNFUNDED AID) - THE NOMINATED SCHOLARSHIPS AVAILABLE TO INCOMING FIRST YEAR STUDENTS ARE: 1) THE YOUNG PRESBYTERIAN SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE A MEMBER OF THE PRESBYTERIAN CHURCH USA, BE NOMINATED BY HIS/HER CHURCH AND PRESENT A MINIMUM GPA OF 3.5. 2) JERB MILLER SCHOLARSHIP -TO BE ELIGIBLE A STUDENT MUST BE NOMINATED BY AN EDUCATOR WHO IS A WESTMINSTER COLLEGE GRADUATE AND PRESENT A MINIMUM GPA OF 3.5. BEGINNING WITH THE 2026-2027 INCOMING FIRST YEAR OR TRANSFER STUDENTS, THE JERB MILLER AND THE YOUNG PRESBYTERIAN SCHOLARSHIPS WILL BE AN ADD ON TO THEIR MERIT AWARD. MERIT SCHOLARSHIPS ARE RENEWABLE FOR UP TO THREE YEARS. THE STUDENT NEEDS TO MAINTAIN THE REQUIRED SCHOLARSHIP GPA (IF ONE EXISTS), OTHERWISE REMAIN IN GOOD ACADEMIC STANDING AND BE ENROLLED AS A FULL TIME STUDENT. INSTITUTIONAL NEED BASED AWARDS (UNFUNDED AID) - NEED BASED INSTITUTIONAL FINANCIAL AID IS AWARDED TO STUDENTS BASED ON THE RESULTS OF THE FAFSA AND THE DETERMINATION OF THE STUDENTS DEMONSTRATED NEED. A STUDENT IS REQUIRED TO FILE A FAFSA FORM IN ORDER TO BE CONSIDERED FOR NEED BASED FINANCIAL AID. THE RESULTS OF THE FAFSA DETERMINE THE STUDENT'S AID INDEX (SAI). THE CALCULATION USED TO DETERMINE THE STUDENT'S FINANCIAL NEED IS: COST OF ATTENDANCE* - SAI = STUDENT'S NEED (*COST OF ATTENDANCE: TUITION & FEES, HOUSING AND FOOD, BOOKS AND PERSONAL EXPENSES FOR RESIDENT AND OFF CAMPUS STUDENTS, TUITION & FEES, COMMUTER COSTS, BOOKS AND PERSONAL EXPENSES FOR COMMUTERS) THE CALCULATED STUDENT NEED IS REDUCED BY: FEDERAL NEED BASED FINANCIAL AID, STATE NEED BASED FINANCIAL AID, FUNDED GIFT AID, AND INSTITUTIONAL MERIT AID. THE REMAINING UNMET NEED, AFTER THE REDUCTIONS, IS MET BY USING INSTITUTIONAL NEED BASED GIFT AID WITH THE TOTAL OF INSTITUTIONAL AID BEING CAPPED BY THE CEILING VALUE FROM THE MATRIX CELL FOR THE STUDENT. INSTITUTIONAL NEED BASED AWARDS ARE USUALLY RENEWED PROVIDED THAT THE STUDENTS CONTINUES TO DEMONSTRATE FINANCIAL NEED. FINANCIAL AID OFFER - STUDENTS RECEIVE A FINANCIAL AID OFFER WHICH INCLUDES ALL ELIGIBLE AND QUALIFIED FINANCIAL AID. AWARDS THAT MAY BE INCLUDED IN A FINANCIAL AID OFFER ARE: FEDERAL GRANTS (PELL AND SEOG), STATE GRANTS, INSTITUTIONAL MERIT AWARDS, INSTITUTIONAL NEED BASED AWARDS, INSTITUTIONAL ENDOWED AWARDS, FEDERAL DIRECT STAFFORD LOANS, FEDERAL WORK STUDY. THE COLLEGE CONTROLLER PRELIMINARILY DETERMINES THE AMOUNT AVAILABLE IN ALL INSTITUTIONAL FUNDS ANNUALLY AND MEETS TO FINALIZE AND ADJUST WITH THE DIRECTOR OF FINANCIAL AID AND SENIOR DIRECTOR OF ADVANCEMENT OPERATIONS. WESTMINSTER COLLEGE UNFUNDED AND FUNDED AID IS PORTABLE FOR OFF-CAMPUS STUDIES IF THE PROGRAM IS REQUIRED BY THE STUDENT'S MAJOR OR A DIRECT EXCHANGE. THESE FUNDS ARE PORTABLE UP TO THE LESSER OF 1) THE TUITION OF THE OFF-CAMPUS STUDIES PROGRAM, OR 2) THE LIMIT OF A STUDENT'S WESTMINSTER COLLEGE AWARDED AID WHERE A PARTICULAR STUDY-ABROAD PROGRAM'S TUITION IS GREATER THAN THE WESTMINSTER COLLEGE AID THE STUDENT IS ELIGIBLE TO RECEIVE FOR THE SAME PERIOD OF ENROLLMENT. BEFORE THESE FUNDS WILL BE PAID TO THE STUDY ABROAD PROGRAM ON THE STUDENT'S BEHALF, THE STUDENT IS REQUIRED TO PROVIDE A COPY OF THE INVOICE FOR THE STUDY ABROAD PROGRAM, WITH A SEPARATE LINE ITEM FOR TUITION. STUDENTS ARE REQUIRED TO HAVE THE INSTITUTION PROVIDE A COPY OF THE ACADEMIC TRANSCRIPTS FOR THE TERM(S) ABROAD TO WESTMINSTER COLLEGE. WESTMINSTER COLLEGE'S FINANCIAL AID OFFICE USES THE FINANCIAL AID MANAGEMENT SYSTEM POWERFAIDS TO MAINTAIN FINANCIAL AID AWARD RECORDS AND AMOUNTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Discretionary Spending AcctYes (X)DiscretionarySpendingAcctInd
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Personal ServicesYes (X)PersonalServicesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DR KATHY BRITTAIN RICHARDSON
PRESIDENT$279,247$0$0$0$34,235$0$89,731$0$35,156$0$438,369$0$0$0
KENNETH J ROMIG
TREASURER/VP FOR FINANCE$167,442$0$0$0$5,396$0$13,844$0$27,378$0$214,060$0$0$0
JASON A LENER
DIRECTOR OF ATHLETICS$129,051$0$25,000$0$138$0$6,849$0$27,702$0$188,740$0$0$0
JAMIE MCMINN
VP FOR ACADEMIC AFFAIRS$164,440$0$0$0$5,138$0$13,222$0$456$0$183,256$0$0$0
ROBERT BADOWSKI
PROFESSOR$128,608$0$0$0$138$0$4,665$0$22,728$0$156,139$0$0$0
GINA VANCE VP OF STUDENT
AFFAIRS & DEAN OF STUDENTS$135,186$0$0$0$5,138$0$11,849$0$1,766$0$153,939$0$0$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1AHOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: FOR THE CONVENIENCE OF THE COLLEGE, THE PRESIDENT OCCUPIES THE RESIDENCE PROVIDED (MACK MANSE) BY THE COLLEGE IN ACCORDANCE WITH HER EMPLOYMENT AGREEMENT. PERSONAL SERVICES (E.G., CLEANING SERVICES): THE COLLEGE MANSE IS THE PROPERTY OF WESTMINSTER, THEREFORE IT IS MAINTAINED BY WESTMINSTER'S PHYSICAL PLANT DEPARTMENT. CLUB MEMBERSHIPS: IN ORDER THAT THE PRESIDENT MAY ENTERTAIN POTENTIAL DONORS AND OTHER BUSINESS ASSOCIATES OF THE COLLEGE, THE COLLEGE PAYS OR REIMBURSES THE PRESIDENT FOR, THE PERIODIC DUES FOR MEMBERSHIP IN THE DUQUESNE CLUB AND THE AVALON COUNTRY CLUB. DIRECT EXPENSES FOR UTILIZATION OF THE CLUBS IS THE PRESIDENT'S RESPONSIBILITY, EXCEPT WHEN ATTRIBUTABLE TO COLLEGE BUSINESS.
PART I, LINE 4BDR. KATHY BRITTAIN RICHARDSON $52,500 CONTRIBUTION.
PART I, LINE 7JASON LENER RECEIVED A BONUS OF $25,000. JASON JANUSZIEWICZ RECEIVED A BONUS OF $10,000.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1NEW WILMINGTON MUNICIPAL AUTHORITY-SERIES 2017BusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN251739535BondIssuerEIN
CUSIP64920RBJ1CUSIPNum
Bond Issued2017-02-01BondIssuedDt
Issue Price$31,415,514IssuePriceAmt
PurposeSEE PART VPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$4,371,890RetiredAmt
Total Proceeds$31,415,514TotalProceedsAmt
In Reserve Fund$1,775,000InReserveFundAmt
Issuance Costs From Proceeds$288,365IssuanceCostsFromProceedsAmt
Capital Expenditures$14,713,361CapitalExpendituresAmt
Other Spent Proceeds$14,638,788OtherSpentProceedsAmt
Substantial Completion2018SubstantialCompletionYr
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due YetYes (1)RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate DueYes (1)NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor Reqs0WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective Action0ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
DATE REBATE COMPUTATION PERFORMEDISSUER NAME: NEW WILMINGTON MUNICIPAL AUTHORITY-SERIES 2017 DATE THE REBATE COMPUTATION WAS PERFORMED: 05/01/2025
SCHEDULE K SUPPLENTAL INFORMATIONTHE PROCEEDS OF THE SALE OF THE BONDS WERE USED TO FINANCE ALL OF THE COSTS OF REFUNDING THE AUTHORITY'S OUTSTANDING REVENUE BONDS, SERIES 2007, REFUNDING THE AUTHORITY'S OUTSTANDING COLLEGE REVENUE NOTE, SERIES 2011, CERTAIN CAPITAL PROJECTS OF THE BORROWER, FUNDING A DEBT SERVICE RESERVE FUND FOR THE BONDS, AND PAYMENT OF COSTS OF ISSUANCE OF THE BONDS.
PART IV, LINE 2CATHE REBATE COMPUTATION WAS PERFORMED ON MAY 1, 2025.

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$900NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution30ContributionCnt
Noncash Contributions Rpt F990$1,318,033NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)SPORTS EQUIPMENT1$4,577FAIR MARKET VALUE
Yes (X)TICKETS TO SHOWS2$158FAIR MARKET VALUE
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 32B:THE NUMBER SHOWN IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS FOR EACH TYPE OF PROPERTY FOR THE YEAR ENDED JUNE 30, 2025.
PART I, LINE 33:THE VALUE OF NON-CASH CONTRIBUTIONS IS NOT DETERMINED BY THE COLLEGE AND NO GIFT CREDIT IS ISSUED TO THE DONOR. IN ORDER TO RECEIVE GIFT CREDIT, A DONOR MUST HAVE THE ITEM APPRAISED BY AN INDEPENDENT OUTSIDE APPRAISER. THIS PROCESS DOES NOT APPLY TO THE RECEIPT OF A PUBLICLY TRADED STOCK GIFT. WHEN WESTMINSTER COLLEGE RECEIVES A STOCK GIFT, THE GIFT IS VALUED AT THE AVERAGE OF THE STOCK'S HIGH AND LOW TRADING PRICE, AS INDICATED IN THE WALL STREET JOURNAL, ON THE DATE OF TRANSFER TO THE COLLEGE. THIS METHOD PROVIDES AN OBJECTIVE DETERMINATION OF THE VALUE OF THE GIFT.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE EXECUTIVE COMMITTEE SHALL BE INVESTED WITH ALL THE POWERS OF AUTHORITY OF THE BOARD OF TRUSTEES WHEN THE BOARD IS NOT IN SESSION EXCEPT AS MAY OTHERWISE BE PROVIDED IN THE BYLAWS, PROVIDED THAT THE EXECUTIVE COMMITTEE SHALL HAVE NO AUTHORITY TO RESCIND OR CANCEL ANY RESOLUTION THERETOFORE ADOPTED BY THE BOARD OF TRUSTEES RELATING TO THE MEMBERSHIP, POWERS OR DUTIES OF THE EXECUTIVE COMMITTEE OR TO AMEND THE ARTICLES OF INCORPORATION. THE EXECUTIVE COMMITTEE DID NOT EXERCISE THIS AUTHORITY DURING THE FISCAL YEAR.
FORM 990, PART VI, SECTION B, LINE 11BTHE WESTMINSTER FINANCIAL MANAGEMENT TEAM REVIEWS THE FORM 990 AND SEEKS INPUT REGARDING THE SAME FROM THE PRESIDENT. THE COLLEGE'S TRUSTEES ARE PROVIDED WITH ACCESS TO A SECURE WEBSITE WHERE THEY ARE ABLE TO REVIEW A DRAFT OF THE COLLEGE'S RETURN FOR THE YEAR ENDED JUNE 30, 2025. THE COLLEGE'S TRUSTEES ARE INVITED TO PARTICIPATE IN A TELECONFERENCE WITH MEMBERS OF THE COLLEGE'S ADMINISTRATION WHO ARE RESPONSIBLE FOR PREPARING THE COLLEGE'S RETURN. DURING THE TELECONFERENCE, THE COLLEGE'S FINANCIAL ADMINISTRATORS REVIEW THE DRAFT OF THE RETURN. WEBSITE ACCESS TO A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE TRUSTEES PRIOR TO THE FILING OF THE RETURN WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE COLLEGE HAS A FORMAL CONFLICT OF INTEREST POLICY. EVERY TRUSTEE AND OFFICER ALONG WITH EMPLOYEES WHO MEET THE CRITERIA AS DEFINED: EMPLOYEE: AN EMPLOYEE OF THE COLLEGE WHO HAS AUTHORITY TO EXPEND COLLEGE FUNDS OR TO INCUR CONTRACTUAL LIABILITY ON BEHALF OF THE COLLEGE IS REQUIRED TO ANNUALLY (1) REVIEW THE COLLEGE'S CONFLICT OF INTEREST POLICY, (2) DISCLOSE TO THE BEST OF HIS/HER KNOWLEDGE ANY BUSINESS, PERSONAL, FAMILY AND NOT-FOR-PROFIT RELATIONSHIPS THAT COULD REASONABLY GIVE RISE TO A CONFLICT OF INTEREST, (3) SUMMARIZE IN WRITING ANY POTENTIAL CONFLICT OF INTEREST AS MAY ALREADY EXIST, AND (4) ACKNOWLEDGE BY SIGNATURE ON A DISCLOSURE FORM THAT HE OR SHE ACTED IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THE POLICY. THE EMPLOYEE DISCLOSURE FORMS ARE SUBMITTED TO THE COLLEGE'S DIRECTOR OF HUMAN RESOURCES AND THE DISCLOSURE FORMS FOR TRUSTEES, OFFICERS AND KEY EMPLOYEES ARE SUBMITTED TO THE CHAIR OF THE COLLEGE'S FINANCE, AUDIT AND COMPLIANCE COMMITTEE. THE CHAIR OF THE BOARD OF TRUSTEES AND THE CHAIR OF THE FINANCE, AUDIT AND COMPLIANCE COMMITTEE ARE RESPONSIBLE FOR DETERMINING WHETHER OR NOT CERTAIN RELATIONSHIPS GIVE RISE TO CONFLICTS OF INTEREST. THE CHAIR OF THE FINANCE, AUDIT AND COMPLIANCE COMMITTEE DELIVERS A CONFLICT OF INTEREST REPORT TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15A SPECIALLY APPOINTED COMMITTEE OF THE BOARD OF TRUSTEES, WHO WAS EMPOWERED BY THE BOARD OF TRUSTEES TO NEGOTIATE AN EMPLOYMENT CONTRACT WITH THE PRESIDENT, DETERMINED THE COMPENSATION FOR THE PRESIDENT OF THE COLLEGE. THE MEMBERS OF THE SPECIAL COMPENSATION COMMITTEE WERE INDEPENDENT, NONE WERE COMPENSATED BY THE COLLEGE, NOR DOES A COMPENSATION ARRANGEMENT EXIST BETWEEN THE COLLEGE, FAMILY MEMBERS OF THE COMPENSATION COMMITTEE OR ANY BUSINESS IN WHICH ANY OF THEIR FAMILY MEMBERS HAVE AN INTEREST WHEN THE PRESIDENT'S EMPLOYMENT AGREEMENT WITH WESTMINSTER COLLEGE WAS APPROVED ON OCTOBER 22, 2018. THE COMMITTEE REVIEWED THE COMPENSATION PAID TO THE PRESIDENTS OF 20 COLLEGES TO WHICH WESTMINSTER REGULARLY COMPARES ITSELF WITH RESPECT TO TUITION AND FEES, ENDOWMENT RETURNS AND OTHER METRICS. BASED ON THIS DATA, THE COMMITTEE WAS SATISFIED THAT THE COMPENSATION OFFERED TO DR. RICHARDSON REFLECTED THE FAIR MARKET VALUE FOR THE SERVICES TO BE RENDERED TO THE COLLEGE. THE PRESIDENT'S EMPLOYMENT CONTRACT EXPIRES ON JUNE 30, 2027. THE PRESIDENT'S BASE SALARY SHALL BE SUBJECT TO ANNUAL REVIEWS BY THE GOVERNANCE COMMITTEE OR ITS DESIGNEE, AND MAY BE INCREASED WITH THE APPROVAL OF THE EXECUTIVE COMMITTEE. THE COLLEGE DETERMINES THE COMPENSATION FOR ITS KEY EMPLOYEES BASED ON THE COMPENSATION REPORTED ON FORM 990 FOR THE COLLEGE'S PEER INSTITUTIONS. THE COLLEGE HAS IDENTIFIED 14 PEER INSTITUTIONS THAT HAVE CHARACTERISTICS SUCH AS ENROLLMENT, ENDOWMENT, STUDENT BODY, ETC. THAT ARE SIMILAR TO THE COLLEGE'S CHARACTERISTICS. IN ADDITION, THE COLLEGE ALSO USES A COMPENSATION SURVEY OF HIGHER EDUCATION INSTITUTIONS WHICH PROVIDES A BROADER BASIS TO HELP ASSESS THE REASONABLENESS OF THE COMPENSATION OF THE COLLEGE'S KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. IN ADDITION, THE COLLEGE'S FINANCIAL STATEMENTS MAY BE VIEWED ON THE ELECTRONIC MUNICIPAL MARKET ACCESS WEBSITE AT HTTP://EMMA.MSRB.ORG/.
FORM 990, PART VIII:THE FOLLOWING MEMBERS SERVE ON THE WESTMINSTER BOARD OF TRUSTEES AS ASSOCIATE TRUSTEES BUT HAVE NO VOTING RIGHTS: JEFFREY BERSETT, GABRIELLE DIDOLCE, IAN HERR, ELLA HILDEBRAND, NANCI D. HOSICK, RUSSEL MARTIN, PAMELA A. RICHARDSON. THE FOLLOWING MEMBERS SERVE ON THE WESTMINSTER BOARD OF TRUSTEES AS TRUSTEES EMERITI BUT HAVE NO VOTING RIGHTS: GEORGE BERLIN, GARY BOWN, ROBERT BRUCE, LEONARD CARROLL, JAMES DEWAR, GEORGE GREER, CAROLYN JONES, THOMAS MANSELL, WAYNE MILLER, ROBERT F. PATTON, RICHARD WHITE, MARTHA WILE.
FORM 990, PART XI, LINE 9:CHANGES IN UNRECOGNIZED PENSION BENEFIT PLAN COSTS 166,013.
FORM 990, PART XII, QUESTION 2, FINANCIAL STATEMENTS AND REPORTING:THE COLLEGE'S FINANCE, AUDIT AND COMPLIANCE COMMITTEE ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT AUDITORS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1INTERESTS IN TRUSTS (8)BusinessNameLine1Txt
FieldValueIRS element (for citing)
Primary ActivitiesPHILANTHROPYPrimaryActivitiesTxt
Legal Domicile StatePALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeTEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd