Totals
- Total revenue
- $1,462,468,978
- Total expenses
- $1,280,651,233
- Contributions and grants received
- $5,627,367
- Grants paid
- $35,404,289
- Program service revenue
- $1,456,502,622
- Investment income
- $305,042
- Other revenue
- $33,947
- Total assets, end of year
- $658,288,517
- Total liabilities, end of year
- $434,983,379
- Net assets or fund balances, end of year
- $223,305,138
- Program services expenses (Part IX)
- $1,190,966,305
- Management and general expenses
- $87,735,646
- Fundraising expenses
- $1,949,282
- Program service expenses (Part III)
- $1,190,966,305
Program services were 93.0% 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
$600,645
-
1e · Government grants (contributions)
$1,434,475
-
1f · All other contributions, gifts and grants
$3,592,247
-
2a · Program service revenue: TUITION AND FEES
total $1,454,489,969 · related or exempt $1,454,489,969
-
2b · Program service revenue: SHARED SERVICE REVENUE
total $1,626,983 · related or exempt $1,626,983
-
2c · Program service revenue: SERVICES REVENUE
total $385,670 · related or exempt $385,670
-
3 · Investment income
total $81,361 · excluded $81,361
-
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
-
7a · Gross sales of assets other than inventory
other assets $346,054
-
7b · Less cost or other basis and sales expenses
other assets $122,373
-
7c · Gain or loss
other assets $223,681
-
7d · Net gain or loss
total $223,681 · excluded $223,681
-
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 $33,947 · excluded $33,947
-
11e · Other revenue, total
$33,947
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $35,404,289 · program services $35,404,289
-
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 $4,426,982 · program services $4,426,982
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $483,091,786 · program services $483,091,786
-
8 · Pension plan contributions
total $23,586,718 · program services $23,586,718
-
9 · Other employee benefits
total $84,817,057 · program services $84,817,057
-
10 · Payroll taxes
total $36,546,642 · program services $36,546,642
-
11a · Fees: management
total $9,746,409 · management and general $7,797,127 · fundraising $1,949,282
-
11b · Fees: legal
total $4,157,749 · program services $23,050 · management and general $4,134,699
-
11c · Fees: accounting
total $9,137,781 · management and general $9,137,781
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $192,001,015 · program services $132,481,733 · management and general $59,519,282 · fundraising $0
-
12 · Advertising and promotion
total $229,243,769 · program services $229,243,769
-
13 · Office expenses
total $1,824,479 · program services $1,824,479
-
14 · Information technology
total $126,162,694 · program services $119,015,937 · management and general $7,146,757
-
15 · Royalties
total $0
-
16 · Occupancy
total $8,582,878 · program services $8,582,878
-
17 · Travel
total $8,409,583 · program services $8,409,583
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $6,261,555 · program services $6,261,555
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $6,698,783 · program services $6,698,783
-
23 · Insurance
total $1,491,661 · program services $1,491,661
-
24a · Other expenses: BAD DEBT EXPENSES
total $9,051,384 · program services $9,051,384
-
24b · Other expenses: MISCELLANEOUS EXPENSES
total $8,019 · program services $8,019
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 $5,910,190 · end of year $3,077,823
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $4,101,649
-
4 · Accounts receivable
beginning of year $354,426,132 · end of year $604,079,237
-
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 $7,989,401 · end of year $12,678,835
-
10a · Land, buildings and equipment: cost or other basis
$11,906,253
-
10b · Land, buildings and equipment: accumulated depreciation
$4,377,098
-
10c · Land, buildings and equipment, net
beginning of year $6,379,269 · end of year $7,529,155
-
11 · Investments: publicly traded securities
beginning of year $240,244 · end of year $568,286
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $4,615,001 · end of year $1,600,000
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $14,247,436 · end of year $24,653,532
-
17 · Accounts payable and accrued expenses
beginning of year $81,444,536 · end of year $97,759,661
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $266,549,190 · end of year $337,179,949
-
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 $0 · end of year $0
-
25 · Other liabilities
beginning of year $171,553 · end of year $43,769
-
27 · Net assets without donor restrictions
beginning of year $39,402,121 · end of year $216,561,046
-
28 · Net assets with donor restrictions
beginning of year $6,240,273 · end of year $6,744,092
Mission and programs · 2023
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.
-
WGU IS AN ONLINE, NONPROFIT, COMPETENCY-BASED UNIVERSITY WITH MORE THAN 186,000 STUDENTS NATIONWIDE AND MORE THAN 400,000 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 $1,190,966,305 · Grants $35,404,289 · Revenue $1,456,502,622
As filed on the 2023 return.
Listed in Part VII
-
Scott PulsipherSCOTT PULSIPHER
TRUSTEE/PRESIDENT
- Total calculated
- $2,268,117
- From this org
- $0
- From related orgs
- $2,205,837
- Other
- $62,280
- Hours/week
- 3 + 42 related
Schedule J breakdown matched by us
- Base
- $0 + $804,934 related
- Bonus
- $0 + $650,000 related
- Other
- $0 + $750,903 related
- Deferred
- $0 + $30,000 related
- Nontaxable benefits
- $0 + $32,280 related
- Filer's total
- $0 + $2,268,117 related
-
David GrowDAVID GROW
CHIEF OPERATING OFFICER
- Total calculated
- $883,610
- From this org
- $0
- From related orgs
- $810,920
- Other
- $72,690
- Hours/week
- 2 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $482,903 related
- Bonus
- $0 + $215,000 related
- Other
- $0 + $113,017 related
- Deferred
- $0 + $30,000 related
- Nontaxable benefits
- $0 + $42,690 related
- Filer's total
- $0 + $883,610 related
-
Nadeem SyedNADEEM SYED
CFO & TREASURER
- Total calculated
- $671,701
- From this org
- $0
- From related orgs
- $619,771
- Other
- $51,930
- Hours/week
- 2 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $475,771 related
- Bonus
- $0 + $144,000 related
- Other
- $0
- Deferred
- $0 + $22,500 related
- Nontaxable benefits
- $0 + $29,430 related
- Filer's total
- $0 + $671,701 related
-
Mitsu FrazierMITSU FRAZIER
SR VP, BUSINESS COLLEGE
- Total calculated
- $528,548
- From this org
- $459,282
- From related orgs
- $0
- Other
- $69,266
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $384,532
- Bonus
- $74,750
- Other
- $0
- Deferred
- $20,500
- Nontaxable benefits
- $48,766
- Filer's total
- $528,548
-
Robert HuntROBERT HUNT
SR VP, GENERAL COUNSEL, SECR.
- Total calculated
- $481,863
- From this org
- $0
- From related orgs
- $395,333
- Other
- $86,530
- Hours/week
- 2 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $325,791 related
- Bonus
- $0 + $58,855 related
- Other
- $0 + $10,687 related
- Deferred
- $0 + $30,000 related
- Nontaxable benefits
- $0 + $56,530 related
- Filer's total
- $0 + $481,863 related
-
Deborah FowlerDEBORAH FOWLER
SR VP, STUDENT SUCCESS
- Total calculated
- $470,562
- From this org
- $406,532
- From related orgs
- $0
- Other
- $64,030
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $327,646
- Bonus
- $54,630
- Other
- $24,256
- Deferred
- $30,000
- Nontaxable benefits
- $34,030
- Filer's total
- $470,562
-
Stacey Ludwig JohnsonSTACEY LUDWIG JOHNSON
SR VP, SCHOOL OF EDUCATION
- Total calculated
- $451,012
- From this org
- $392,746
- From related orgs
- $0
- Other
- $58,266
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $326,906
- Bonus
- $65,840
- Other
- $0
- Deferred
- $30,000
- Nontaxable benefits
- $28,266
- Filer's total
- $451,012
-
David PerkinsonDAVID PERKINSON
SR VP, PROGRAM DEVELOPMENT
- Total calculated
- $438,079
- From this org
- $388,551
- From related orgs
- $0
- Other
- $49,528
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $347,151
- Bonus
- $41,400
- Other
- $0
- Deferred
- $21,262
- Nontaxable benefits
- $28,266
- Filer's total
- $438,079
-
Gene HayesGENE HAYES
SR VP, REGIONAL OPERATIONS
- Total calculated
- $432,225
- From this org
- $388,078
- From related orgs
- $0
- Other
- $44,147
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $305,655
- Bonus
- $63,470
- Other
- $18,953
- Deferred
- $15,117
- Nontaxable benefits
- $29,030
- Filer's total
- $432,225
-
Ashutosh TiwaryASHUTOSH TIWARY
SR VP, SCHOOL OF TECHNOLOGY
- Total calculated
- $405,168
- From this org
- $363,938
- From related orgs
- $0
- Other
- $41,230
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $363,938
- Bonus
- $0
- Other
- $0
- Deferred
- $30,000
- Nontaxable benefits
- $11,230
- Filer's total
- $405,168
-
Paul BinghamPAUL BINGHAM
SR VP, SCHOOL OF TECHNOLOGY
- Total calculated
- $390,988
- From this org
- $361,104
- From related orgs
- $0
- Other
- $29,884
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $316,104
- Bonus
- $45,000
- Other
- $0
- Deferred
- $29,884
- Nontaxable benefits
- $0
- Filer's total
- $390,988
-
Scott NeunerSCOTT NEUNER
SR VP, MARKETING
- Total calculated
- $389,746
- From this org
- $355,699
- From related orgs
- $0
- Other
- $34,047
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $283,324
- Bonus
- $72,375
- Other
- $0
- Deferred
- $8,615
- Nontaxable benefits
- $25,432
- Filer's total
- $389,746
-
Keith Smith Thru 824KEITH SMITH THRU 824
SR VP, LEAVITT SCHOOL OF HLTH
- Total calculated
- $379,568
- From this org
- $369,473
- From related orgs
- $0
- Other
- $10,095
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $346,443
- Bonus
- $23,030
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $10,095
- Filer's total
- $379,568
-
Sarah DemarkSARAH DEMARK
VICE PROVOST
- Total calculated
- $370,965
- From this org
- $332,215
- From related orgs
- $0
- Other
- $38,750
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $286,420
- Bonus
- $45,795
- Other
- $0
- Deferred
- $30,000
- Nontaxable benefits
- $8,750
- Filer's total
- $370,965
-
Eric WeaverERIC WEAVER
EXECUTIVE DIRECTOR
- Total calculated
- $370,354
- From this org
- $315,794
- From related orgs
- $0
- Other
- $54,560
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $280,514
- Bonus
- $35,280
- Other
- $0
- Deferred
- $20,630
- Nontaxable benefits
- $33,930
- Filer's total
- $370,354
-
Joseph DeryJOSEPH DERY
VP, DEAN-SCHOOL OF TECHNOLOGY
- Total calculated
- $352,619
- From this org
- $306,122
- From related orgs
- $0
- Other
- $46,497
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $268,252
- Bonus
- $37,870
- Other
- $0
- Deferred
- $16,467
- Nontaxable benefits
- $30,030
- Filer's total
- $352,619
-
Rebecca WattsREBECCA WATTS
REGIONAL VICE PRESIDENT
- Total calculated
- $340,732
- From this org
- $312,997
- From related orgs
- $0
- Other
- $27,735
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $272,302
- Bonus
- $40,695
- Other
- $0
- Deferred
- $18,904
- Nontaxable benefits
- $8,831
- Filer's total
- $340,732
-
Joe FullerJOE FULLER
CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Dr Charles SorensonDR CHARLES SORENSON
CHAIR (THRU 11/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Lenny MendoncaLENNY MENDONCA
VICE-CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John W Bluford IIIJOHN W BLUFORD III
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
April ChouAPRIL CHOU
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Cole ClarkCOLE CLARK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Dwana Franklin-DavisDWANA FRANKLIN-DAVIS
TRUSTEE (AS OF 11/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Talia Milgrom-ElcottTALIA MILGROM-ELCOTT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
The Honorable Jim GeringerTHE HONORABLE JIM GERINGER
TRUSTEE (EMERITUS AS OF 11/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Kerry HealyKERRY HEALY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Gov Eric HolcombGOV ERIC HOLCOMB
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Eloy Ortiz OakleyELOY ORTIZ OAKLEY
TRUSTEE (AS OF 11/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Gov Jared PolisGOV JARED POLIS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
David SimmonsDAVID SIMMONS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Dr Samuel H SmithDR SAMUEL H SMITH
TRUSTEE (EMERITUS AS OF 11/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Jessie Wooley-WilsonJESSIE WOOLEY-WILSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Courtney Hills McBethCOURTNEY HILLS MCBETH
CAO & PROVOST (AS OF 1/24)
- Total calculated
- $0
- Hours/week
- 2 + 40 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
- 3 · Independent compensation consultant
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 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
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) · 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
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 30 April 2025
- IRS schema version
- 2023v6.0
- Source object
- 202541219349301704
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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