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Nonprofiteer
← WGU LABS

Form 990 for tax year 2022

Filed by WGU LABS.

Totals

Total revenue
$10,985,368
Total expenses
$8,655,856
Contributions and grants received
$9,085,944
Grants paid
$0
Program service revenue
$2,302,901
Investment income
-$403,477
Other revenue
$0
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$0
Program services expenses (Part IX)
$5,326,576
Management and general expenses
$2,613,961
Fundraising expenses
$715,319
Program service expenses (Part III)
$5,326,576

Program services were 61.5% 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

    $8,335,944

  • 1f · All other contributions, gifts and grants

    $750,000

  • 2a · Program service revenue: CONTRACT RESEARCH SERVICE REVENUES

    total $2,302,901 · related or exempt $2,302,901

  • 3 · Investment income

    total $42,076 · excluded $42,076

  • 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

    securities $1,476,788 · other assets $1,002

  • 7b · Less cost or other basis and sales expenses

    securities $1,921,263 · other assets $2,080

  • 7c · Gain or loss

    securities -$444,475 · other assets -$1,078

  • 7d · Net gain or loss

    total -$445,553 · excluded -$445,553

  • 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

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 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 $576,904 · management and general $461,523 · fundraising $115,381

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $4,348,405 · program services $3,281,170 · management and general $717,399 · fundraising $349,836

  • 8 · Pension plan contributions

    total $246,712 · program services $168,922 · management and general $55,210 · fundraising $22,580

  • 9 · Other employee benefits

    total $677,551 · program services $555,069 · management and general $74,913 · fundraising $47,569

  • 10 · Payroll taxes

    total $321,553 · program services $220,165 · management and general $71,959 · fundraising $29,429

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $403,071 · management and general $403,071

  • 11c · Fees: accounting

    total $169,984 · management and general $169,984

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $1,035,269 · program services $541,078 · management and general $427,292 · fundraising $66,899

  • 12 · Advertising and promotion

    total $7,063 · fundraising $7,063

  • 13 · Office expenses

    total $61,867 · program services $24,954 · management and general $33,703 · fundraising $3,210

  • 14 · Information technology

    total $343,503 · program services $205,175 · management and general $105,498 · fundraising $32,830

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $129,726 · program services $88,822 · management and general $29,031 · fundraising $11,873

  • 17 · Travel

    total $272,232 · program services $194,101 · management and general $53,902 · fundraising $24,229

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $16,562 · program services $11,620 · management and general $3,451 · fundraising $1,491

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $31,893 · program services $26,119 · management and general $4,069 · fundraising $1,705

  • 23 · Insurance

    total $8,925 · program services $6,111 · management and general $1,997 · fundraising $817

  • 24a · Other expenses: MISCELLANEOUS EXPENSES

    total $4,586 · program services $3,220 · management and general $959 · fundraising $407

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $50 · program services $50

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 $100,605 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $422,486 · end of year $0

  • 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 $896,991 · 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 $159,864 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $0

  • 10b · Land, buildings and equipment: accumulated depreciation

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $44,114 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $97,340 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $7,509,388 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $562,118 · end of year $0

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $1,076,966 · end of year $0

  • 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 $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $7,292,625 · end of year $0

  • 28 · Net assets with donor restrictions

    beginning of year $299,079 · end of year $0

Mission and programs · 2022

Mission

TO ENGAGE IN RESEARCH, DEVELOPMENT AND LICENSING OF INNOVATIVE TECHNOLOGIES TO OPTIMIZE LEARNER OUTCOMES; TO DEVELOP AND DISTRIBUTE INFORMATION ABOUT INTEGRATED HEALTHCARE CONCEPTS AND SYSTEMS, SPONSOR RESEARCH FOCUSED ON EMERGING PRACTICES IN INTEGRATED HEALTHCARE, AND FACILITATE AND SUPPORT CONVENINGS FOR THOSE INTERESTED IN INTEGRATED HEALTHCARE.

Activities or mission (Part I)

TO ENGAGE IN RESEARCH, DEVELOPMENT AND LICENSING OF INNOVATIVE TECHNOLOGIES TO OPTIMIZE LEARNER OUTCOMES.

  • WGU LABS WORKED WITH 6 EARLY-STAGE EDTECH COMPANIES SOLVING IMPORTANT PROBLEMS IN EDUCATION TO CONDUCT RESEARCH AND HELP THEM GROW. WGU LABS CONTINUES TO EXPAND THE COLLEGE INNOVATION NETWORK, A GROUP OF POST-SECONDARY INSTITUTIONS THAT SERVE UNDER-REPRESENTED STUDENTS COMMITTED TO RESEARCHING INNOVATIVE SOLUTIONS TO IMPROVE OUTCOMES FOR STUDENTS. WITH THE SUPPORT OF THE CHARLES KOCH FOUNDATION, WGU LABS IS CONDUCTING RESEARCH ON A HYBRID COLLEGE MODEL TO INCREASE ACCESS AND COMPLETION OF UNDER-REPRESENTED STUDENTS.

    Expenses $5,326,576 · Revenue $2,302,901

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 (CHAIR)

    Total calculated
    $1,976,036
    From this org
    $0
    From related orgs
    $1,917,916
    Other
    $58,120
    Hours/week
    1 + 46 related

    Schedule J breakdown matched by us

    Base
    $0 + $753,461 related
    Bonus
    $0 + $552,500 related
    Other
    $0 + $611,955 related
    Deferred
    $0 + $27,000 related
    Nontaxable benefits
    $0 + $31,120 related
    Filer's total
    $0 + $1,976,036 related

  • DAVID GROW

    DIRECTOR / TREASURER

    Total calculated
    $753,522
    From this org
    $0
    From related orgs
    $687,122
    Other
    $66,400
    Hours/week
    3 + 46 related

    Schedule J breakdown matched by us

    Base
    $0 + $455,680 related
    Bonus
    $0 + $154,650 related
    Other
    $0 + $76,792 related
    Deferred
    $0 + $27,000 related
    Nontaxable benefits
    $0 + $39,400 related
    Filer's total
    $0 + $753,522 related

  • JASON LEVIN

    DIRECTOR / PRESIDENT

    Total calculated
    $463,663
    From this org
    $411,043
    From related orgs
    $0
    Other
    $52,620
    Hours/week
    41

    Schedule J breakdown matched by us

    Base
    $314,675
    Bonus
    $73,213
    Other
    $23,155
    Deferred
    $20,500
    Nontaxable benefits
    $32,120
    Filer's total
    $463,663

  • BETHENY GROSS

    DIRECTOR, RESEARCH

    Total calculated
    $240,889
    From this org
    $201,489
    From related orgs
    $0
    Other
    $39,400
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,489
    Bonus
    $18,000
    Other
    $0
    Deferred
    $20,500
    Nontaxable benefits
    $18,900
    Filer's total
    $240,889

  • OMID FOTHUHI

    DIRECTOR, LEARNING INNOVATION

    Total calculated
    $205,396
    From this org
    $185,896
    From related orgs
    $0
    Other
    $19,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,646
    Bonus
    $26,250
    Other
    $0
    Deferred
    $19,500
    Nontaxable benefits
    $0
    Filer's total
    $205,396

  • JESSICA WISHNIE

    DIRECTOR, WGU LABS

    Total calculated
    $202,175
    From this org
    $181,675
    From related orgs
    $0
    Other
    $20,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,499
    Bonus
    $10,176
    Other
    $0
    Deferred
    $20,500
    Nontaxable benefits
    $0
    Filer's total
    $202,175

  • CHRISTINA ROTHSCHILD

    SECRETARY (UNTIL 6/30/23)

    Total calculated
    $181,492
    From this org
    $0
    From related orgs
    $130,443
    Other
    $51,049
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $128,193 related
    Bonus
    $0 + $2,250 related
    Other
    $0
    Deferred
    $0 + $19,157 related
    Nontaxable benefits
    $0 + $31,892 related
    Filer's total
    $0 + $181,492 related

  • NATALIE BERKEY

    DIRECTOR, COMMUNICATIONS

    Total calculated
    $166,396
    From this org
    $161,280
    From related orgs
    $0
    Other
    $5,116
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,280
    Bonus
    $10,000
    Other
    $0
    Deferred
    $5,116
    Nontaxable benefits
    $0
    Filer's total
    $166,396

  • KELVIN BENTLEY

    CONS. MANAGER (UNTIL 03/17/23)

    Total calculated
    $156,745
    From this org
    $141,326
    From related orgs
    $0
    Other
    $15,419
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,229
    Bonus
    $2,097
    Other
    $0
    Deferred
    $6,712
    Nontaxable benefits
    $8,707
    Filer's total
    $156,745

  • JEFF LIVINGSTON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • AJITA MENON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

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 · Compensation survey or study

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • MeasurEd LLC

    Related · EDUCATION PAR · UT · 60% owned · share of income $0 · share of assets $307,200

    Directly controlled by WGU Labs

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.

5 distributions to recipients named as people, $9,494,979 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
202421349349304937

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