2026-05-14T17:59:29+00:00 2025-06-30 135381590 BDO USA 299 S MAIN ST FL 10 SALT LAKE CITY UT 841112578 990 2024-07-01 474365018 WESTERN GOVERNORS UNIVERSITY WEST 8013233305 4001 SOUTH 700 EAST SALT LAKE CITY UT 84107 NADEEM SYED CFO & TREASURER 2026-05-14 true MATTHEW FRERKER P01677675 8012691818 2026-05-14 2024 2025-03-06 01:10:19Z SCOTT PULSIPHER 4001 SOUTH 700 EAST SALT LAKE CITY UT 84107 1685585313 false X WWW.WGU.EDU X 2015 UT TO OPERATE AND ADMINISTER AN INSTITUTION OF HIGHER LEARNING. 12 11 8454 14 0 5627367 8017087 1456502622 1676424174 305042 51019 33947 152404 1462468978 1684644684 35404289 57233590 0 0 632469185 716504002 0 0 2412093 612777759 753692894 1280651233 1527430486 181817745 157214198 658288517 852320868 434983379 471801532 223305138 380519336 WGU'S MISSION IS TO CHANGE LIVES FOR THE BETTER BY CREATING PATHWAYS TO OPPORTUNITY. WGU DOES THIS BY OPERATING AND ADMINISTERING AN INSTITUTION OF HIGHER EDUCATION AND LEARNING. false false 1420239577 57233590 1676424174 WGU IS AN ONLINE, NONPROFIT, COMPETENCY-BASED UNIVERSITY WITH MORE THAN 193,000 STUDENTS NATIONWIDE AND MORE THAN 480,000 GRADUATES IN ALL 50 STATES, AS OF February 2026. WGU WAS ORIGINALLY ESTABLISHED IN 1997 BY 19 U.S. GOVERNORS WITH A MISSION TO EXPAND ACCESS TO HIGH-QUALITY, AFFORDABLE HIGHER EDUCATION. WGU IS ACCREDITED BY THE NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES AND OFFERS UNDERGRADUATE AND GRADUATE DEGREE PROGRAMS IN BUSINESS, INFORMATION TECHNOLOGY, HEALTHCARE/NURSING AND K-12 EDUCATION. 1420239577 true true true true false false false false false false true false false false false true false true true false false false false false false false false true true true false false false false false false false false true false false false false false false true false false false false true 2585 0 false 8454 true false false false false false false false false false false false false X 12 11 false false false false false false false true true false false false true true true true true true true true false false X NADEEM SYED 3854285130 4001 S 700 E 700 SALT LAKE CITY UT 84107 JOE FULLER CHAIR 1.0 1.0 X X 0 0 0 LENNY MENDONCA VICE-CHAIR 1.0 1.0 X X 0 0 0 SCOTT PULSIPHER TRUSTEE/PRESIDENT 2.0 40.0 X X 0 2064774 66310 APRIL CHOU TRUSTEE 1.0 1.0 X 0 0 0 COLE CLARK TRUSTEE 1.0 1.0 X 0 0 0 DAVID SIMMONS TRUSTEE (EMERITUS AS OF 11/2024) 1.0 1.0 X 0 0 0 DR HAROLD LEE MARTIN SR TRUSTEE (AS OF 4/2025) 1.0 1.0 X 0 0 0 DR RUTH WATKINS TRUSTEE (AS OF 11/2024) 1.0 1.0 X 0 0 0 DWANA FRANKLIN-DAVIS TRUSTEE 1.0 1.0 X 0 0 0 ELOY ORTIZ OAKLEY TRUSTEE 1.0 1.0 X 0 0 0 GOV ERIC HOLCOMB TRUSTEE (THRU 11/2024) 1.0 0 X 0 0 0 GOV JARED POLIS TRUSTEE 1.0 0 X 0 0 0 JESSIE WOOLEY-WILSON TRUSTEE 1.0 1.0 X 0 0 0 JOHN W BLUFORD III TRUSTEE (THRU 11/2024) 1.0 1.0 X 0 0 0 KERRY HEALY TRUSTEE (THRU 01/2025) 1.0 1.0 X 0 0 0 TALIA MILGROM-ELCOTT TRUSTEE 1.0 1.0 X 0 0 0 COURTNEY HILLS MCBETH CHIEF ACADEMIC OFFICER & PROVOST 2.0 40.0 X 0 640469 52270 DAVID GROW CHIEF OPERATING OFFICER 2.0 40.0 X 0 954642 75029 NADEEM SYED CFO & TREASURER 2.0 40.0 X 0 796190 54660 ROBERT HUNT SR VP, GENERAL COUNSEL/SECRETARY 2.0 40.0 X 0 463777 90310 DAVID PERKINSON SR VP, PROGRAM DEVELOPMENT 40.0 0 X 480711 0 53993 DEBORAH FOWLER SR VP, ACADEMIC DELIVERY 40.0 0 X 526828 0 67310 GENE HAYES SR VP, REGIONAL OPERATIONS 40.0 0 X 443585 0 51566 KEITH SMITH SR VP, LEAVITT SCHOOL OF HEALTH (THRU 8/2024) 40.0 0 X 584669 0 53993 MITSU FRAZIER SR VP, BUSINESS COLLEGE 40.0 0 X 533904 0 71140 PAUL BINGHAM SR VP, SCHOOL OF TECHNOLOGY 40.0 0 X 440619 0 30500 SCOTT NEUNER SR VP, MARKETING 40.0 0 X 396752 0 41548 STACEY LUDWIG JOHNSON EXECUTIVE DIRECTOR, WORK-BASED PATHWAYS 40.0 0 X 427145 0 60640 JOSEPH DERY VP, DEAN - SCHOOL OF TECH (THRU 2/2025) 40.0 0 X 340344 0 18389 KIMBERLY ESTEP REGIONAL VICE PRESIDENT 40.0 0 X 326070 0 70223 RICHARD BENBOW REGIONAL VICE PRESIDENT 40.0 0 X 358275 0 27282 SARAH DEMARK VICE PROVOST 40.0 0 X 360035 0 59450 TONYA DRAKE REGIONAL VICE PRESIDENT 40.0 0 X 326167 0 28453 5545104 4919852 973066 609 false true false GOOGLE INC 500 SANSOME SAN FRANCISCO CA 94111 WEB MARKETING 136026096 AMOBEE INC 100 REDWOOD SHORES PARKWAY 4TH FLOOR REDWOOD CITY CA 94065 MEDIA MANAGEMENT 34452050 MNTN DIGITAL INC 823 CONGRESS AVENUE 1827 AUSTIN TX 78768 MARKETING 28053518 COMPTIA LEARNING LLC 3500 LACEY ROAD SUITE 100 DOWNERS GROVE IL 60515 LEARNING RESOURCES 19596246 LINKEDIN CORPORATION 62228 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 WEB MARKETING 11719158 188 676505 2827828 4512754 8017087 TUITION AND FEES 611430 1671665367 1671665367 0 0 SHARED SERVICE REVENUE 561499 4611537 4611537 0 0 SERVICES REVENUE 611710 147270 147270 0 0 0 0 0 0 1676424174 75608 0 0 75608 0 0 320446 345035 0 -24589 -24589 0 0 -24589 711666 595594 116072 0 0 116072 OTHER INCOME 900001 36332 0 0 36332 0 0 0 0 36332 1684644684 1676424174 0 203423 X 2489217 2489217 54744373 54744373 5207889 5207889 0 0 553698608 553698608 0 0 26668629 26668629 0 0 89134313 89134313 0 0 41794563 41794563 0 0 12060464 0 9648371 2412093 5258592 51675 5206917 0 10334164 0 10334164 0 223530759 155568751 67962008 0 278085313 278085313 0 0 1687484 1687484 0 0 170262135 158634779 11627356 0 6912593 6912593 0 0 16770378 16770378 0 0 4647216 4647216 0 0 10122068 10122068 0 0 629275 629275 0 0 BAD DEBT EXPENSES 13287323 13287323 0 0 MISCELLANEOUS EXPENSES 105130 105130 0 0 0 0 0 0 1527430486 1420239577 104778816 2412093 3077823 8580144 4101649 3297546 604079237 795607846 0 0 0 0 0 244967 12678835 8438316 742483 381961 7529155 360522 568286 792055 0 1600000 2850000 24653532 32149472 658288517 852320868 97759661 99645023 337179949 372156509 0 0 43769 0 434983379 471801532 X 216561046 375335856 6744092 5183480 223305138 380519336 658288517 852320868 157214198 0 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 false false true false false false false false false true 15963 15963 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY PAYROLL COSTS. 29990 17671 12319 712493 364290 348203 360522 Federal Income Taxes 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FOLLOWING IS THE "INCOME TAXES" FOOTNOTE FROM THE CONSOLIDATED FINANCIAL STATEMENTS THAT INCLUDE THE ACCOUNTS AND BALANCES OF WESTERN GOVERNORS UNIVERSITY, AMONG OTHER ENTITIES: WGU CORPORATION and WESTERN GOVERNORS UNIVERSITY QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES, EXCEPT FOR TAXES ON INCOME FROM ACTIVITIES UNRELATED TO THEIR EXEMPT PURPOSES. THE CONSOLIDATED WHOLLY-OWNED LLC PARTNERSHIPS ARE TREATED AS DISREGARDED ENTITIES FOR INCOME TAX PURPOSES TO THE EXTENT THAT THEIR ACTIVITIES ARE RELATED TO AN EXEMPT PURPOSE OF THEIR TAX-EXEMPT PARENT. THE ORGANIZATION RECORDS ITS ALLOCATED INCOME OR LOSS FROM OTHER MAJORITY-OWNED LLCS, AND BASED ON THE NATURE OF THE OPERATIONS OF THOSE LLCS, DETERMINES IF ANY INCOME TAX WILL BE DUE. ACTIVITIES UNRELATED TO THE EXEMPT PURPOSE ARE SUBJECT TO INCOME TAX. THE CONSOLIDATED LP PARTNERSHIPS SEEK INVESTMENTS IN EARLY-STAGE, MISSION-ALIGNED COMPANIES. CERTAIN ACTIVITIES OF THE LP PARTNERSHIPS COULD BE SUBJECT TO TAXATION AND SUCH TAXES ARE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AS APPLICABLE. MANAGEMENT BELIEVES THE ORGANIZATION HAS TAKEN NO TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE ORGANIZATION'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 WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT WESTERN GOVERNORS UNIVERSITY RECEIVES GOVERNMENTAL AID TO SUPPORT ITS ROLE IN HIGHER EDUCATION. true SOCIAL FINANCE INC 2 ATLANTIC AVE 5TH FLOOR BOSTON MA 02110 274620963 501(c)(3) 2489217 ESTABLISHMENT OF RENEW FUND 1 0 SCHOLARSHIPS 23061 29906617 TUITION WAIVERS & OTHER AID 43027 24837756 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE SCHOLARSHIPS AND TUITION WAIVERS ARE AWARDED TO STUDENTS ATTENDING THE UNIVERSITY AND ARE APPLIED TOWARD THEIR TUITION. X X X false false false false false false false false false SCOTT PULSIPHER TRUSTEE/PRESIDENT 0 847019 0 675000 0 542755 0 30500 0 35810 0 2131084 0 0 DAVID GROW CHIEF OPERATING OFFICER 0 549884 0 219750 0 185008 0 30500 0 44529 0 1029671 0 0 NADEEM SYED CFO & TREASURER 0 514209 0 197125 0 84856 0 23000 0 31660 0 850850 0 0 COURTNEY HILLS MCBETH CHIEF ACADEMIC OFFICER & PROVOST 0 451294 0 189175 0 0 0 18730 0 33540 0 692739 0 0 ROBERT HUNT SR VP, GENERAL COUNSEL/SECRETARY 0 365767 0 69800 0 28210 0 30500 0 59810 0 554087 0 0 KEITH SMITH SR VP, LEAVITT SCHOOL OF HEALTH (THRU 8/2024) 584669 0 0 0 0 0 23853 0 30140 0 638662 0 0 0 MITSU FRAZIER SR VP, BUSINESS COLLEGE 433475 0 73200 0 27229 0 20500 0 50640 0 605044 0 0 0 DEBORAH FOWLER SR VP, ACADEMIC DELIVERY 402129 0 90000 0 34699 0 30500 0 36810 0 594138 0 0 0 DAVID PERKINSON SR VP, PROGRAM DEVELOPMENT 389944 0 70500 0 20267 0 23853 0 30140 0 534704 0 0 0 GENE HAYES SR VP, REGIONAL OPERATIONS 344250 0 61000 0 38335 0 20906 0 30660 0 495151 0 0 0 STACEY LUDWIG JOHNSON EXECUTIVE DIRECTOR, WORK-BASED PATHWAYS 364245 0 62900 0 0 0 30500 0 30140 0 487785 0 0 0 PAUL BINGHAM SR VP, SCHOOL OF TECHNOLOGY 372619 0 68000 0 0 0 30500 0 0 0 471119 0 0 0 SCOTT NEUNER SR VP, MARKETING 323252 0 73500 0 0 0 9888 0 31660 0 438300 0 0 0 SARAH DEMARK VICE PROVOST 315535 0 44500 0 0 0 30500 0 28950 0 419485 0 0 0 KIMBERLY ESTEP REGIONAL VICE PRESIDENT 283970 0 42100 0 0 0 30498 0 39725 0 396293 0 0 0 RICHARD BENBOW REGIONAL VICE PRESIDENT 316175 0 42100 0 0 0 15357 0 11925 0 385557 0 0 0 JOSEPH DERY VP, DEAN - SCHOOL OF TECH (THRU 2/2025) 307444 0 32900 0 0 0 18389 0 0 0 358733 0 0 0 TONYA DRAKE REGIONAL VICE PRESIDENT 286167 0 40000 0 0 0 28453 0 0 0 354620 0 0 0 SPENCER GROW OFFICER'S SON 31908 WAGES PAID false Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE ORGANIZATION OFFICERS AND DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY - THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS DOCUMENTED IN THE EMPLOYEE HANDBOOK. EACH NEW EMPLOYEE IS REQUIRED TO SIGN A DECLARATION THAT THEY HAVE READ AND UNDERSTAND THE UNIVERSITY'S EMPLOYEE HANDBOOK. THE UNIVERSITY RELIES ON ITS EMPLOYEES TO SELF-MONITOR AND SELF-REPORT COMPLIANCE TO ALL EMPLOYEE POLICIES AND PROCEDURES INCLUDING CONFLICT OF INTEREST ISSUES. ANY REPORTED VIOLATIONS OF THE CONFLICT OF INTEREST POLICY ARE AGGRESSIVELY INVESTIGATED AND PROPERLY RESOLVED. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AFTER RECEIPT OF A TIMELY WRITTEN REQUEST. Form 990, Part IX, Line 11g Other Fees LEARNING RESOURCES - Total Expense: 60185315, Program Service Expense: 60185315, Management and General Expenses: 0, Fundraising Expenses: 0; PEOPLE & TALENT SHARED SERVICE EXPENSE - Total Expense: 29972189, Program Service Expense: 0, Management and General Expenses: 29972189, Fundraising Expenses: 0; ENROLLMENT SHARED SERVICE EXPENSE - Total Expense: 20325359, Program Service Expense: 20325359, Management and General Expenses: 0, Fundraising Expenses: 0; 3RD PARTY CERTIFICATION EXAMS - Total Expense: 19830887, Program Service Expense: 19830887, Management and General Expenses: 0, Fundraising Expenses: 0; OTHER FEES FOR SERVICES - Total Expense: 93217009, Program Service Expense: 55227190, Management and General Expenses: 37989819, Fundraising Expenses: 0; FORM 990, PART VI, SECTION B, LINES 15A & 15B THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES HIRES A COMPENSATION CONSULTANT EVERY YEAR TO ASSESS AND REVIEW THE ORGANIZATION'S COMPENSATION TO OFFICERS. THE MOST RECENT REVIEW WAS FOR FY25. IN ADDITION, THE ORGANIZATION PARTICIPATES IN 3 - 5 COMPENSATION SURVEYS IN ORDER TO BENCHMARK ITS COMPENSATION AT LEAST ANNUALLY. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE BASE COMPENSATION, BONUS TYPES, BONUS POTENTIALS, AND THE PERFORMANCE GOALS FOR OFFICERS. OFFICERS AND KEY EMPLOYEES REVIEW COMPENSATION FOR THEIR RESPECTIVE ORGANIZATIONS. WGU CORPORATION 4001 S 700 E STE 700 SALT LAKE CITY UT 84107 841383926 SUPPORT SERVICES UT 501(c)(3) Type III-FI NONE false MILLER BULLEN HANSEN SCHOLARSHIP FOUNDATION INC 595 S RIVERWOODS PARKWAY STE 400 LOGAN UT 84321 472548348 SUPPORT UT 501(c)(3) Type I NONE false HANSEN SCHOLARS WGU FOUNDATION INC 595 S RIVERWOODS PARKWAY STE 400 LOGAN UT 84321 472570865 SUPPORT UT 501(c)(3) Type I NONE false false false true false false false false false false false true true true false false false false false false