Totals
- Total revenue
- $654,374,330
- Total expenses
- $619,062,159
- Contributions and grants received
- $5,003,519
- Grants paid
- $13,457,390
- Program service revenue
- $649,253,938
- Investment income
- $46,231
- Other revenue
- $70,642
- Total assets, end of year
- $393,807,673
- Total liabilities, end of year
- $348,165,279
- Net assets or fund balances, end of year
- $45,642,394
- Program services expenses (Part IX)
- $578,056,582
- Management and general expenses
- $39,342,578
- Fundraising expenses
- $1,662,999
- Program service expenses (Part III)
- $578,056,582
Program services were 93.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1d · Related organizations
$1,976,736
-
1f · All other contributions, gifts and grants
$3,026,783
-
2a · Program service revenue: TUITION AND FEES
total $601,120,187 · related or exempt $601,120,187
-
2b · Program service revenue: SHARED SERVICE REVENUE
total $47,452,417 · related or exempt $47,452,417
-
2c · Program service revenue: JUVO MANAGEMENT FEE INCOME
total $537,500 · related or exempt $537,500
-
2d · Program service revenue: SERVICES REVENUE
total $143,834 · related or exempt $143,834
-
3 · Investment income
total $46,231 · unrelated business $0 · excluded $46,231
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: OTHER INCOME
total $70,642 · excluded $70,642
-
11e · Other revenue, total
$70,642
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $13,457,390 · program services $13,457,390
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $4,579,954 · program services $4,326,160 · management and general $253,794
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $253,872,490 · program services $251,641,528 · management and general $901,337 · fundraising $1,329,625
-
8 · Pension plan contributions
total $12,512,268 · program services $12,392,543 · management and general $51,560 · fundraising $68,165
-
9 · Other employee benefits
total $43,950,612 · program services $43,610,506 · management and general $165,249 · fundraising $174,857
-
10 · Payroll taxes
total $19,909,252 · program services $19,748,519 · management and general $81,948 · fundraising $78,785
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $2,857,188 · program services $276,068 · management and general $2,581,120
-
11c · Fees: accounting
total $10,017,924 · program services $311,324 · management and general $9,706,600
-
11d · Fees: lobbying
total $44,541 · program services $43,817 · management and general $724
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $78,239,368 · program services $55,881,722 · management and general $22,357,646 · fundraising $0
-
12 · Advertising and promotion
total $100,597,220 · program services $100,520,231 · management and general $76,989
-
13 · Office expenses
total $1,004,356 · program services $978,781 · management and general $25,575
-
14 · Information technology
total $48,587,179 · program services $45,537,043 · management and general $3,050,136
-
15 · Royalties
total $0
-
16 · Occupancy
total $5,341,850 · program services $5,312,156 · management and general $29,694
-
17 · Travel
total $4,382,142 · program services $4,382,142
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $9,812,708 · program services $9,797,231 · management and general $15,477
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $2,774,997 · program services $2,774,997
-
22 · Depreciation, depletion and amortization
total $3,842,808 · program services $3,803,512 · management and general $30,375 · fundraising $8,921
-
23 · Insurance
total $1,373,924 · program services $1,360,492 · management and general $10,786 · fundraising $2,646
-
24a · Other expenses: BAD DEBT EXPENSES
total $1,674,081 · program services $1,674,081
-
24b · Other expenses: MISCELLANEOUS EXPENSES
total $229,907 · program services $226,339 · management and general $3,568
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $0 · end of year $0
-
2 · Savings and temporary cash investments
beginning of year $3,012,346 · end of year $5,910,190
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $293,271 · end of year $354,426,132
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $4,501,657 · end of year $7,989,401
-
10a · Land, buildings and equipment: cost or other basis
$7,928,397
-
10b · Land, buildings and equipment: accumulated depreciation
$1,549,128
-
10c · Land, buildings and equipment, net
beginning of year $15,311,146 · end of year $6,379,269
-
11 · Investments: publicly traded securities
beginning of year $2,317,134 · end of year $240,244
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $4,791,727 · end of year $4,615,001
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $0 · end of year $14,247,436
-
17 · Accounts payable and accrued expenses
beginning of year $8,883,562 · end of year $81,444,536
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $266,549,190
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $11,000,000 · end of year $0
-
25 · Other liabilities
beginning of year $0 · end of year $171,553
-
27 · Net assets without donor restrictions
beginning of year $10,343,719 · end of year $39,402,121
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $6,240,273
Mission and programs · 2022
Mission
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.
Activities or mission (Part I)
TO OPERATE AND ADMINISTER AN INSTITUTION OF HIGHER LEARNING.
-
THROUGH DECEMBER 31, 2022, THE ORGANIZATION'S CORPORATE SUPPORT SERVICES PROGRAM PROVIDED ADMINISTRATIVE SERVICES (ACCOUNTING, HR, LEGAL, FINANCE, MANAGEMENT, PROCUREMENT, ETC.) SERVICES TO RELATED WGU ENTITIES.
Expenses $48,210,924 · Revenue $47,452,417
-
THROUGH DECEMBER 31, 2022 THE ORGANIZATION'S INVESTMENT ARM (JUVO) MANAGED INVESTMENTS IN EDUCATION COMPANIES DESIGNED TO INCREASE ACCESS AND QUALITY AND IMPROVE OUTCOMES FOR STUDENTS WORLDWIDE. ASSETS UNDER MANAGEMENT INCREASED BY APPROXIMATELY $4 MILLION DURING THE FISCAL YEAR.
Expenses $390,958 · Revenue $537,500
-
PRIOR TO 2023, THE ORGANIZATION PERFORMED AN ADMINISTRATIVE FUNCTION TO SUPPORT THE OPERATIONS OF WESTERN GOVERNORS UNIVERSITY. HOWEVER, ON JANUARY 1, 2023 (HALFWAY THROUGH ITS FISCAL YEAR), THE ORGANIZATION BEGAN OPERATING AS WESTERN GOVERNORS UNIVERSITY (WGU) BY ASSUMING THE UNIVERSITY OPERATIONS FROM THE ENTITY PREVIOUSLY KNOWN AS WGU. WGU IS AN ONLINE, NONPROFIT, COMPETENCY-BASED UNIVERSITY WITH MORE THAN 182,000 STUDENTS NATIONWIDE AND MORE THAN 323,000 GRADUATES IN ALL 50 STATES, AS OF MARCH 2024. 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.
Expenses $529,454,700 · Grants $13,457,390 · Revenue $601,264,021
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
SCOTT PULSIPHER
DIRECTOR, PRESIDENT
- Total calculated
- $1,976,036
- From this org
- $1,917,916
- From related orgs
- $0
- Other
- $58,120
- Hours/week
- 41 + 6 related
Schedule J breakdown matched by us
- Base
- $753,461
- Bonus
- $552,500
- Other
- $611,955
- Deferred
- $27,000
- Nontaxable benefits
- $31,120
- Filer's total
- $1,976,036
-
MARNI BAKER-STEIN
CHIEF ACADEMIC OFF(THRU 12/22)
- Total calculated
- $848,912
- From this org
- $806,413
- From related orgs
- $0
- Other
- $42,499
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $528,084
- Bonus
- $153,850
- Other
- $124,479
- Deferred
- $16,039
- Nontaxable benefits
- $26,460
- Filer's total
- $848,912
-
DAVID GROW
COO (AS OF 01/23)
- Total calculated
- $753,522
- From this org
- $687,122
- From related orgs
- $0
- Other
- $66,400
- Hours/week
- 41 + 8 related
Schedule J breakdown matched by us
- Base
- $455,680
- Bonus
- $154,650
- Other
- $76,792
- Deferred
- $27,000
- Nontaxable benefits
- $39,400
- Filer's total
- $753,522
-
NADEEM SYED
CFO & TREASURER
- Total calculated
- $643,748
- From this org
- $595,279
- From related orgs
- $0
- Other
- $48,469
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $430,579
- Bonus
- $164,700
- Other
- $0
- Deferred
- $20,500
- Nontaxable benefits
- $27,969
- Filer's total
- $643,748
-
BONNIE PATTEE
SR VP, PEOPLE (THRU 12/22)
- Total calculated
- $517,469
- From this org
- $465,505
- From related orgs
- $0
- Other
- $51,964
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $364,451
- Bonus
- $73,850
- Other
- $27,204
- Deferred
- $27,000
- Nontaxable benefits
- $24,964
- Filer's total
- $517,469
-
ANNALISA HOLCOMBE
PRESIDENT, WGU ADVANCEMENT
- Total calculated
- $420,488
- From this org
- $367,028
- From related orgs
- $0
- Other
- $53,460
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $286,350
- Bonus
- $67,763
- Other
- $12,915
- Deferred
- $27,000
- Nontaxable benefits
- $26,460
- Filer's total
- $420,488
-
ROBERT HUNT
SR VP, GEN COUNCIL/SECRETARY
- Total calculated
- $403,553
- From this org
- $347,753
- From related orgs
- $0
- Other
- $55,800
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $304,253
- Bonus
- $43,500
- Other
- $0
- Deferred
- $27,000
- Nontaxable benefits
- $28,800
- Filer's total
- $403,553
-
PAUL DROUBAY
VP, TOTAL REWARDS
- Total calculated
- $345,211
- From this org
- $292,920
- From related orgs
- $0
- Other
- $52,291
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $244,520
- Bonus
- $48,400
- Other
- $0
- Deferred
- $20,171
- Nontaxable benefits
- $32,120
- Filer's total
- $345,211
-
JASON THOMPSON
VP, DIVERSITY & INCLUSION
- Total calculated
- $341,842
- From this org
- $300,511
- From related orgs
- $0
- Other
- $41,331
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $270,476
- Bonus
- $30,035
- Other
- $0
- Deferred
- $16,031
- Nontaxable benefits
- $25,300
- Filer's total
- $341,842
-
JEREMY ROBINSON
VP, PEOPLE DEVELOPMENT
- Total calculated
- $330,532
- From this org
- $285,543
- From related orgs
- $0
- Other
- $44,989
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $250,543
- Bonus
- $35,000
- Other
- $0
- Deferred
- $13,369
- Nontaxable benefits
- $31,620
- Filer's total
- $330,532
-
SARA REED
VP, PEOPLE & TALENT
- Total calculated
- $291,079
- From this org
- $270,579
- From related orgs
- $0
- Other
- $20,500
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $252,579
- Bonus
- $18,000
- Other
- $0
- Deferred
- $20,500
- Nontaxable benefits
- $0
- Filer's total
- $291,079
-
JOHN BLUFORD
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
APRIL CHOU
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
COLE CLARK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
JOE FULLER
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
JIM GERINGER
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
KERRY HEALY
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
GOV ERIC HOLCOMB
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
TAMMY JOHNS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
LENNY MENDONCA
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
TALIA MILGROM-ELCOTT
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
GOV JARED POLIS
DIRECTOR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
DAVID SIMMONS
DIRECTOR (CHAIR THRU 12/22)
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
SAM SMITH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
CHARLES SORENSON
CHAIR (AS OF 01/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
JESSIE WOOLLEY-WILSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Personal services (maid, chauffeur, chef)
- 2 · Substantiation required before reimbursing expenses
- 3 · Independent compensation consultant
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 1b · Written policy on the line-1a expenses
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- SCHEDULE J, PART I, LINE 1A:
- The organization paid $28,623 during the year ended June 30, 2023 to chauffeur the organization's president to and from work.
- Schedule J, Part I, Line 1B:
- THE ORGANIZATION DOES NOT HAVE A WRITTEN POLICY REGARDING THE CHAUFFEUR SERVICES RENDERED.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(c)(3) · Support svcs · UT
Directly controlled by NONE
-
501(c)(3) · Research · UT
Directly controlled by WGU Corp
-
501(c)(3) · Fundraising · UT
Directly controlled by WGU Corp
-
501(c)(3) · School · UT
Directly controlled by WGU Corp
-
Miller Bullen Hansen Scholarship Foundat
501(c)(3) · Support · UT
Directly controlled by NONE
-
Hansen Scholars WGU Foundation Inc
501(c)(3) · Support · UT
Directly controlled by NONE
Assets distributed on this return
Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.
4 distributions to recipients named as people, $20,216,285 in total. Counted where the filer named the recipient as a person, as filed. Who received them, and what, are not published.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 6 May 2024
- IRS schema version
- 2022v5.0
- Source object
- 202401289349302665
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