2026-05-12T09:06:04+00:00 2025-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-07-01 910617727 WALLA WALLA UNIVERSITY WALL 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 ALEX BRYAN PRESIDENT 5095272391 2026-05-12 true Lauren Denton P01571860 2604604000 2026-05-12 2024 2025-03-06 01:10:19Z ALEX BRYAN 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 78329400 false X WWW.WALLAWALLA.EDU X 1902 WA A SEVENTH-DAY ADVENTIST INSTITUTION, A COMMUNITY OF FAITH & DISCOVERY COMMITTED TO EXCELLENCE IN THOUGHT, GENEROSITY IN SERVICE, BEAUTY IN EXPRESSION & FAITH IN GOD. 29 28 1501 60 512025 0 15511516 12905566 50622740 56557811 2128592 3949103 648375 563667 68911223 73976147 20030743 21789630 0 28916097 31949085 0 1107700 19944495 17999505 68891335 71738220 19888 2237927 147252736 155104131 15272950 16672330 131979786 138431801 THE UNIVERSITY SEEKS TO IMPART A BROAD KNOWLEDGE OF THE ARTS, SCIENCES AND PROFESSIONS BY CAREFUL INSTRUCTION AND OPEN INQUIRY AND TO TRANSLATE ACADEMIC ACHIEVEMENT INTO RESPONSIBLE CITIZENSHIP AND GENEROUS SERVICE TO OTHERS. false false 58138531 21789630 48413038 POST-SECONDARY EDUCATION OF APPROXIMATELY 1800 STUDENTS. LIBERAL ARTS, SCIENCE AND PROFESSIONAL INSTRUCTIONAL PROGRAMS TO BOTH BACHELOR'S AND MASTER'S DEGREES. 6449367 8283721 DORMITORY AND OTHER HOUSING FACILITIES FOR STUDENTS AND OTHER AUXILIARY OPERATIONS. 64587898 true true false false false true false true false true true false false false true false true false true false true false false false false false false false true true false false false false false false false false false false false false false false false false false false false false true 1992 0 true 1501 true true true false false false false false false false false false false false X 29 28 false false false false true true false true true false false false true true true true true true true true false false MT OR WA X X ERIC JAMES 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 ALEX BRYAN PRESIDENT (START 05/24) 40.0 0.0 X X 8173 0 121889 JOHN FREEDMAN CHAIR 0.0 0.0 X X 0 0 0 BILL MCCLENDON DIRECTOR 0.0 0.0 X 0 0 0 BRUCE THORN DIRECTOR 0.0 0.0 X 0 0 0 BYRON DULAN DIRECTOR 0.0 0.0 X 0 0 0 CLINT HESS DIRECTOR 0.0 0.0 X 0 0 0 COLUMBUS CANDIES JR DIRECTOR 0.0 0.0 X 0 0 0 DAVID JAMIESON DIRECTOR 0.0 0.0 X 0 0 0 DAVID PREST JR DIRECTOR 0.0 0.0 X 0 0 0 DOUG BING DIRECTOR 0.0 0.0 X 0 0 0 GARY BOTIMER DIRECTOR 0.0 0.0 X 0 0 0 JAIME RODRIGUEZ DIRECTOR 0.0 0.0 X 0 0 0 JEFF FOGELQUIST DIRECTOR 0.0 0.0 X 0 0 0 JIM JENKINS DIRECTOR 0.0 0.0 X 0 0 0 JOYCE NEWMYER VICE CHAIR 0.0 0.0 X 0 0 0 KARA JOHNSON DIRECTOR 0.0 0.0 X 0 0 0 KATHY MORGAN DIRECTOR 0.0 0.0 X 0 0 0 KEITH HALLAM DIRECTOR 0.0 0.0 X 0 0 0 LOWELL COOPER DIRECTOR 0.0 0.0 X 0 0 0 MILEEN LOEFFLER DIRECTOR 0.0 0.0 X 0 0 0 PAUL RHYNARD DIRECTOR 0.0 0.0 X 0 0 0 RODNEY MILLS DIRECTOR 0.0 0.0 X 0 0 0 RON WILKINSON DIRECTOR 0.0 0.0 X 0 0 0 SERGIO HERNANDEZ DIRECTOR 0.0 0.0 X 0 0 0 STEPHANIE GATES DIRECTOR 0.0 0.0 X 0 0 0 STEVE KREITNER DIRECTOR 0.0 0.0 X 0 0 0 TRAVIS CRUMLEY DIRECTOR 0.0 0.0 X 0 0 0 W TODD PASCOE DIRECTOR 0.0 0.0 X 0 0 0 YVONNE IWASA DIRECTOR 0.0 0.0 X 0 0 0 PAM CRESS VP OF ACADEMICS 40.0 0.0 X 108999 0 52778 PRAKASH RAMOUTAR VP OF FINANCE 40.0 0.0 X 108540 0 52589 Darren Wilkins Vice President of Student Life 0.0 0.0 X 103308 0 50286 Jodeene Wagner VP for marketing and enrollment services 0.0 0.0 X 103601 0 50749 432621 0 328291 4 false true false SODEXO INC & AFFILIATES 9810 WASHINGTONIAN BOULEVARD GAITHERSBURG MD 20878 FOOD SERVICE 3085098 HONEYWELL INTERNATIONAL INC 855 S Mint Street CHARLOTTE NC 28202 CYBERSECURITY SERVICE 1128317 SHEARER & ASSOCIATES INC 19300 NE 112th Ave BATTLE GROUND WA 98604 CONSTRUCTION SERVICE 839206 BLUE ZONES LLC 323 N WASHINGTON AVE N 2ND FLOOR Minneapolis MN 55401 EDUCATION 425000 ALLIED UNIVERSAL SECURITY SERVICES 161 WASHINGTON STREET SUITE 600 CONSHOHOCKEN PA 19428 SECURITY SERVICE 329578 28 2922301 9983265 12905566 TUITION 611600 43480205 43480205 FEES 611600 3905405 3905405 AUXILIARY SERVICES 611600 6482643 6482643 OTHER REVENUE 611600 2689558 2602253 87305 0 0 0 0 56557811 2316186 2316186 266456 135706 130750 0 130750 130750 2455837 2026465 2009669 839716 446168 1186749 1632917 1632917 1801078 1368162 432917 8197 424720 0 0 0 0 0 73976147 56609453 512025 3949103 21789630 21789630 400332 116132 284200 22026750 19419807 2055230 551713 1416518 1248868 132170 35480 6379904 5624820 595284 159800 1725581 1521353 161007 43221 117159 101620 12169 3370 112434 112434 86727 86727 2233653 2227767 -12117 18003 89267 85224 1631 2412 3408377 2923413 424386 60578 1139932 219750 917060 3122 1792001 1166215 616746 9040 1365186 1260741 78577 25868 638470 513036 59763 65671 32294 32266 21 7 2720720 2601582 90450 28688 1572294 1458166 91130 22998 EQUIPMENT REPAIRS 1737771 1488940 232287 16544 MEMBERSHIPS 276434 221531 50948 3955 TAXES 51134 24477 26593 64 BAD DEBTS 177864 177864 447788 364696 25926 57166 71738220 64587898 6042622 1107700 895064 464193 15855284 14843129 558035 1418083 3001582 3033414 0 0 0 0 6742744 6622764 362150 376058 678477 1028200 109344173 67576618 40776551 41767555 71377774 78415803 0 0 0 0 7005075 7134932 147252736 155104131 4007473 5516192 0 0 1593148 1791917 0 0 0 0 0 0 0 0 720087 693233 8952242 8670988 15272950 16672330 X 57419759 54978755 74560027 83453046 131979786 138431801 147252736 155104131 X 2237927 3971704 8237 234147 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 22936 22936 610254 true true 50000 X false 46573468 1509015 4754895 1796538 -149580 51190420 39872609 937337 4698545 1573262 -2638239 46573468 36736853 1107798 3358605 1329716 931 39872609 40565292 499667 -4000789 1032218 -704901 36736853 32213703 2326690 7449533 2020453 -595819 40565292 0.11 0.89 0.0 false false 4882019 4882019 69718557 40373755 29344802 9590292 6153700 3436592 24361374 20569054 3792320 791931 480109 311822 41767555 Federal Income Taxes FUNDS HELD FOR US GOVERNMENT 2786494 OTHER LIABILITIES 1424061 ASSET RETIREMENT OBLIGATION 3420644 RETIREMENT ALLOWANCE 1039789 8670988 57904473 3971704 8237 1738015 5717956 52186517 21789630 21789630 73976147 51452458 1503868 1503868 49948590 21789630 21789630 71738220 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections WALLA WALLA RECEIVES DONATIONS OF ANCIENT MANUSCRIPTS AND OTHER OLD BOOKS WHICH ARE USED FOR SCHOLARLY RESEARCH. IT ALSO RECEIVES DONATIONS OF ARTWORK WHICH IT DISPLAYS ON ITS BUILDINGS THROUGHOUT THE CAMPUS. Schedule D, Part V, Line 4 Intended uses of endowment funds WALLA WALLA UNIVERSITY USES ITS ENDOWMENT FUNDS PRIMARILY TO PROVIDE SCHOLARSHIPS FOR STUDENTS RELATED TO SPECIFIC DISCIPLINES AS SPECIFIED BY DONORS. A MINIMUM OF $25,000 IS REQUIRED TO ESTABLISH AN ENDOWMENT FUND WITH INDIVIDUALIZED SCHOLARSHIP AWARDING CRITERIA. OTHER ENDOWMENT FUNDS ARE USED FOR MAJOR REPAIRS AND MAINTENANCE OF UNIVERSITY BUILDINGS, AND FOR THE PURCHASE OF SCIENTIFIC AND OTHER EQUIPMENT. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COGS - 1368162 ACTUARIAL ADJUSTMENT - 234147 RENTAL EXPENSES - 135706 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT FINANCIAL AID - 21789630 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COGS - 1368162 RENTAL EXPENSES - 135706 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID - 21789630 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 AN ANNUAL NOTICE OF NONDISCRIMINATION IS PUBLISHED IN "THE GLEANER", A PUBLICATION OF THE NORTH PACIFIC UNION CONFERENCE OF SDAS WHOSE MEMBERS FORM THE CONSTITUENCY OF WWU. THE NOTICE STATES, "ALL ADVENTIST SCHOOLS SHALL ADMIT STUDENTS OF ANY RACE TO ALL RIGHTS, PRIVILEGES, PROGRAMS...NO DISCRIMINATION SHALL BE MADE ON THE BASIS OF RACE, COLOR, ETHNIC BACKGROUND, COUNTRY OF ORIGIN OR GENDER." THE WWU BULLETIN ALSO MAKES THIS SAME STATEMENT ANNUALLY. Europe (Including Iceland and Greenland) 0 0 Program Services ADVENTIST COLLEGES 316055 0 0 0 0 0 0 316055 0 316055 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual true FINANCIAL AID TO STUDENTS 1329 21789630 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds SCHOLARSHIPS AND GRANTS TO STUDENTS ARE GENERALLY DETERMINED BY THE STUDENT FINANCIAL SERVICES OFFICE. EACH STUDENT FILE IS REVIEWED IN ACCORDANCE WITH THE DESIGNATED ELIGIBILITY REQUIREMENTS OF THE SCHOLARSHIPS OR GRANTS. THEY ARE MONITORED BY DISBURSING FUNDS FROM THE SFS OFFICE INTO THE STUDENT ACCOUNTS. SOME SCHOLARSHIPS ARE AWARDED BY FACULTY ON THE BASIS OF MERIT. X X true true X X X false false false false false false false false false PRAKASH RAMOUTAR VP OF FINANCE 108540 0 0 0 0 0 9553 0 43036 0 161129 0 0 0 PAM CRESS VP OF ACADEMICS 108999 0 0 0 0 0 9617 0 43161 0 161777 0 0 0 Jodeene Wagner VP for marketing and enrollment services 103601 0 0 0 0 0 8930 0 41819 0 154350 0 0 0 Darren Wilkins Vice President of Student Life 103308 0 0 0 0 0 8773 0 41513 0 153594 0 0 0 Schedule J, Part I, Line 1a Travel for companions SPOUSAL TRAVEL IS AVAILABLE TO OFFICERS. THIS BENEFIT IS INCLUDED IN TAXABLE WAGES. Schedule J, Part I, Line 1a Housing allowance or residence for personal use PURSUANT TO INTERNAL REVENUE CODE 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR QUALIFYING MINISTERIAL EMPLOYEES. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. THE UNIVERSITY PAID A NONTAXABLE HOUSING ALLOWANCE TO THE PRESIDENT. Form 990, Part VI, Line 8a DOCUMENTATION OF MEETINGS HELD AND WRITTEN ACTIONS UNDERTAKEN ANY ACTION TAKEN AT THE MEETING OF THE BOARD OF TRUSTEES, OR ANY COMMITTEE THEREOF, MUST BE CONSENTED TO BY VOICE VOTE OR IN WRITING, AND A RECORD OF ALL ACTIONS ARE FILED WITH THE RECORD OF THE MINUTES OF THE BOARD. Form 990, Part VI, Line 1a NON-INDEPENDENT BOARD MEMBER ALEX BRYAN IS A COMPENSATED EMPLOYEE OF WALLA WALLA UNIVERSITY AND IS THEREFORE CONSIDERED A NON-INDEPENDENT BOARD MEMBER. Form 990, Part VI, Line 6 Classes of members or stockholders THE CONSTITUENT MEMBERS OF WWU ARE MEMBERS OF THE SDA CHURCH IN GOOD AND REGULAR STANDING AND CONSIST OF THE FOLLOWING: A. THE MEMBERS OF THE EXECUTIVE COMMITTEE OF THE NORTH PACIFIC UNION CONFERENCE OF SDAS; B. THE MEMBERS OF THE EXECUTIVE COMMITTEE OF THE GENERAL CONFERENCE IN ATTENDANCE AT THE CONSTITUENT MEMBERSHIP MEETING; C. THE BOARD OF TRUSTEES OF THE UNIVERSITY; AND D. THE DELEGATES DULY AND REGULARLY ELECTED, APPOINTED, OR SELECTED TO ANY REGULARLY CALLED SESSION OF THE NORTH PACIFIC UNION CONFERENCE OF SDAS, ACCORDING TO THE ADOPTED AND ESTABLISHED RULES AND REGULATIONS THEREOF. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body OVER HALF THE MEMBERS OF THE BOARD OF TRUSTEES ARE TO BE ELECTED BY THE CONSTITUENT MEMBERS OF WWU. THE OTHER MEMBERS DERIVE THEIR MEMBERSHIP ON THE BOARD OF TRUSTEES BASED ON HOLDING POSITIONS OF EMPLOYMENT WITHIN THE SEVENTH-DAY ADVENTIST CHURCH ORGANIZATION (INCLUDING ONE REPRESENTATIVE FROM ADVENTIST HEALTH). Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE CONTROLLER AND CFO. A COPY OF FORM 990 EXCLUDING SCHEDULE B DONOR INFORMATION IS REVIEWED BY THE FINANCE AND FACILITIES COMMITTEE OF THE BOARD BEFORE FILING. THIS COPY IS ALSO MADE AVAILABLE TO THE ENTIRE BOARD VIA ELECTRONIC MEANS PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ALL TRUSTEES, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST. BOARD MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DECLARATION ANNUALLY DISCLOSING ANY FINANCIAL INTEREST OR FAMILY/BUSINESS RELATIONSHIP THAT WOULD COMPETE OR CONFLICT WITH THE INTERESTS OF THE UNIVERSITY. IN THE EVENT OF ANY CONFLICT OR POTENTIAL CONFLICT OF INTEREST, INDIVIDUALS AGREE TO NOTIFY THE UNIVERSITY IN WRITING AND APPROPRIATE MEASURES WILL BE TAKEN, INCLUDING RECUSAL FROM VOTING. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE UNIVERSITY FOLLOWS THE COMPENSATION GUIDELINES PROVIDED BY THE NORTH AMERICAN DIVISION OF THE GENERAL CONFERENCE OF SEVENTH-DAY ADVENTISTS. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE UNIVERSITY FOLLOWS THE COMPENSATION GUIDELINES PROVIDED BY THE NORTH AMERICAN DIVISION OF THE GENERAL CONFERENCE OF SEVENTH-DAY ADVENTISTS. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING ARTICLES, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND TAX RETURNS OF WALLA WALLA UNIVERSITY MAY BE REVIEWED AT THE OFFICE OF THE PRESIDENT AT 204 SOUTH COLLEGE AVE, COLLEGE PLACE, WA. IN ADDITION, THE FINANCIAL STATEMENTS AND TAX RETURNS ARE MADE AVAILABLE TO THE PUBLIC ONLINE AT: HTTPS://WWW.WALLAWALLA.EDU/RESOURCES/ACCOUNTING/WWU-FINANCIAL-REPORTS/. THE UNIVERSITY DOES NOT SHARE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WITH THE PUBLIC EXCEPT FOR A BONAFIDE BUSINESS PURPOSE. TO REQUEST ACCESS TO THESE DOCUMENTS, PLEASE CONTACT 509-527-2402. Form 990, Part XI, Line 9 Other changes in net assets or fund balances ACTUARIAL ADJUSTMENT - 234147; Total - 234147;