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Nonprofiteer
← WESTERN GOVERNORS UNIVERSITY

Form 990 for tax year 2024

Filed by WESTERN GOVERNORS UNIVERSITY.

Totals

Total revenue
$1,684,644,684
Total expenses
$1,527,430,486
Contributions and grants received
$8,017,087
Grants paid
$57,233,590
Program service revenue
$1,676,424,174
Investment income
$51,019
Other revenue
$152,404
Total assets, end of year
$852,320,868
Total liabilities, end of year
$471,801,532
Net assets or fund balances, end of year
$380,519,336
Program services expenses (Part IX)
$1,420,239,577
Management and general expenses
$104,778,816
Fundraising expenses
$2,412,093
Program service expenses (Part III)
$1,420,239,577

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

    $676,505

  • 1e · Government grants (contributions)

    $2,827,828

  • 1f · All other contributions, gifts and grants

    $4,512,754

  • 2a · Program service revenue: TUITION AND FEES

    total $1,671,665,367 · related or exempt $1,671,665,367 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: SHARED SERVICE REVENUE

    total $4,611,537 · related or exempt $4,611,537 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: SERVICES REVENUE

    total $147,270 · related or exempt $147,270 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $75,608 · related or exempt $0 · unrelated business $0 · excluded $75,608

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    other assets $320,446

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

    other assets $345,035

  • 7c · Gain or loss

    securities $0 · other assets -$24,589

  • 7d · Net gain or loss

    total -$24,589 · related or exempt $0 · unrelated business $0 · excluded -$24,589

  • 10a · Gross sales of inventory

    $711,666

  • 10b · Cost of goods sold

    $595,594

  • 10c · Net income from sales of inventory

    total $116,072 · related or exempt $0 · unrelated business $0 · excluded $116,072

  • 11a · Other revenue: OTHER INCOME

    total $36,332 · related or exempt $0 · unrelated business $0 · excluded $36,332

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $36,332

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $2,489,217 · program services $2,489,217

  • 2 · Grants to domestic individuals

    total $54,744,373 · program services $54,744,373

  • 5 · Compensation of officers, directors and key employees

    total $5,207,889 · program services $5,207,889 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $553,698,608 · program services $553,698,608 · management and general $0 · fundraising $0

  • 8 · Pension plan contributions

    total $26,668,629 · program services $26,668,629 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $89,134,313 · program services $89,134,313 · management and general $0 · fundraising $0

  • 10 · Payroll taxes

    total $41,794,563 · program services $41,794,563 · management and general $0 · fundraising $0

  • 11a · Fees: management

    total $12,060,464 · program services $0 · management and general $9,648,371 · fundraising $2,412,093

  • 11b · Fees: legal

    total $5,258,592 · program services $51,675 · management and general $5,206,917 · fundraising $0

  • 11c · Fees: accounting

    total $10,334,164 · program services $0 · management and general $10,334,164 · fundraising $0

  • 11g · Fees: other

    total $223,530,759 · program services $155,568,751 · management and general $67,962,008 · fundraising $0

  • 12 · Advertising and promotion

    total $278,085,313 · program services $278,085,313 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $1,687,484 · program services $1,687,484 · management and general $0 · fundraising $0

  • 14 · Information technology

    total $170,262,135 · program services $158,634,779 · management and general $11,627,356 · fundraising $0

  • 16 · Occupancy

    total $6,912,593 · program services $6,912,593 · management and general $0 · fundraising $0

  • 17 · Travel

    total $16,770,378 · program services $16,770,378 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $4,647,216 · program services $4,647,216 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $10,122,068 · program services $10,122,068 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $629,275 · program services $629,275 · management and general $0 · fundraising $0

  • 24a · Other expenses: BAD DEBT EXPENSES

    total $13,287,323 · program services $13,287,323 · management and general $0 · fundraising $0

  • 24b · Other expenses: MISCELLANEOUS EXPENSES

    total $105,130 · program services $105,130 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $3,077,823 · end of year $8,580,144

  • 3 · Pledges and grants receivable

    beginning of year $4,101,649 · end of year $3,297,546

  • 4 · Accounts receivable

    beginning of year $604,079,237 · end of year $795,607,846

  • 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

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $244,967

  • 9 · Prepaid expenses and deferred charges

    beginning of year $12,678,835 · end of year $8,438,316

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

    $742,483

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

    $381,961

  • 10c · Land, buildings and equipment, net

    beginning of year $7,529,155 · end of year $360,522

  • 11 · Investments: publicly traded securities

    beginning of year $568,286 · end of year $792,055

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $1,600,000 · end of year $2,850,000

  • 15 · Other assets

    beginning of year $24,653,532 · end of year $32,149,472

  • 17 · Accounts payable and accrued expenses

    beginning of year $97,759,661 · end of year $99,645,023

  • 19 · Deferred revenue

    beginning of year $337,179,949 · end of year $372,156,509

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $43,769 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $216,561,046 · end of year $375,335,856

  • 28 · Net assets with donor restrictions

    beginning of year $6,744,092 · end of year $5,183,480

Mission and programs · 2024

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 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.

    Expenses $1,420,239,577 · Grants $57,233,590 · Revenue $1,676,424,174

As filed on the 2024 return.

Listed in Part VII

  • JOE FULLER

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • LENNY MENDONCA

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SCOTT PULSIPHER

    TRUSTEE/PRESIDENT

    Total calculated
    $2,131,084
    From this org
    $0
    From related orgs
    $2,064,774
    Other
    $66,310
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $847,019 related
    Bonus
    $0 + $675,000 related
    Other
    $0 + $542,755 related
    Deferred
    $0 + $30,500 related
    Nontaxable benefits
    $0 + $35,810 related
    Filer's total
    $0 + $2,131,084 related

  • APRIL CHOU

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • COLE CLARK

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DAVID SIMMONS

    TRUSTEE (EMERITUS AS OF 11/2024)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DR HAROLD LEE MARTIN SR

    TRUSTEE (AS OF 4/2025)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DR RUTH WATKINS

    TRUSTEE (AS OF 11/2024)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DWANA FRANKLIN-DAVIS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ELOY ORTIZ OAKLEY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • GOV ERIC HOLCOMB

    TRUSTEE (THRU 11/2024)

    Total calculated
    $0
    Hours/week
    1

  • GOV JARED POLIS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JESSIE WOOLEY-WILSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JOHN W BLUFORD III

    TRUSTEE (THRU 11/2024)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • KERRY HEALY

    TRUSTEE (THRU 01/2025)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • TALIA MILGROM-ELCOTT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • COURTNEY HILLS MCBETH

    CHIEF ACADEMIC OFFICER & PROVOST

    Total calculated
    $692,739
    From this org
    $0
    From related orgs
    $640,469
    Other
    $52,270
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $451,294 related
    Bonus
    $0 + $189,175 related
    Other
    $0
    Deferred
    $0 + $18,730 related
    Nontaxable benefits
    $0 + $33,540 related
    Filer's total
    $0 + $692,739 related

  • DAVID GROW

    CHIEF OPERATING OFFICER

    Total calculated
    $1,029,671
    From this org
    $0
    From related orgs
    $954,642
    Other
    $75,029
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $549,884 related
    Bonus
    $0 + $219,750 related
    Other
    $0 + $185,008 related
    Deferred
    $0 + $30,500 related
    Nontaxable benefits
    $0 + $44,529 related
    Filer's total
    $0 + $1,029,671 related

  • NADEEM SYED

    CFO & TREASURER

    Total calculated
    $850,850
    From this org
    $0
    From related orgs
    $796,190
    Other
    $54,660
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $514,209 related
    Bonus
    $0 + $197,125 related
    Other
    $0 + $84,856 related
    Deferred
    $0 + $23,000 related
    Nontaxable benefits
    $0 + $31,660 related
    Filer's total
    $0 + $850,850 related

  • ROBERT HUNT

    SR VP, GENERAL COUNSEL/SECRETARY

    Total calculated
    $554,087
    From this org
    $0
    From related orgs
    $463,777
    Other
    $90,310
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $365,767 related
    Bonus
    $0 + $69,800 related
    Other
    $0 + $28,210 related
    Deferred
    $0 + $30,500 related
    Nontaxable benefits
    $0 + $59,810 related
    Filer's total
    $0 + $554,087 related

  • DAVID PERKINSON

    SR VP, PROGRAM DEVELOPMENT

    Total calculated
    $534,704
    From this org
    $480,711
    From related orgs
    $0
    Other
    $53,993
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $389,944
    Bonus
    $70,500
    Other
    $20,267
    Deferred
    $23,853
    Nontaxable benefits
    $30,140
    Filer's total
    $534,704

  • DEBORAH FOWLER

    SR VP, ACADEMIC DELIVERY

    Total calculated
    $594,138
    From this org
    $526,828
    From related orgs
    $0
    Other
    $67,310
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $402,129
    Bonus
    $90,000
    Other
    $34,699
    Deferred
    $30,500
    Nontaxable benefits
    $36,810
    Filer's total
    $594,138

  • GENE HAYES

    SR VP, REGIONAL OPERATIONS

    Total calculated
    $495,151
    From this org
    $443,585
    From related orgs
    $0
    Other
    $51,566
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $344,250
    Bonus
    $61,000
    Other
    $38,335
    Deferred
    $20,906
    Nontaxable benefits
    $30,660
    Filer's total
    $495,151

  • KEITH SMITH

    SR VP, LEAVITT SCHOOL OF HEALTH (THRU 8/2024)

    Total calculated
    $638,662
    From this org
    $584,669
    From related orgs
    $0
    Other
    $53,993
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $584,669
    Bonus
    $0
    Other
    $0
    Deferred
    $23,853
    Nontaxable benefits
    $30,140
    Filer's total
    $638,662

  • MITSU FRAZIER

    SR VP, BUSINESS COLLEGE

    Total calculated
    $605,044
    From this org
    $533,904
    From related orgs
    $0
    Other
    $71,140
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $433,475
    Bonus
    $73,200
    Other
    $27,229
    Deferred
    $20,500
    Nontaxable benefits
    $50,640
    Filer's total
    $605,044

  • PAUL BINGHAM

    SR VP, SCHOOL OF TECHNOLOGY

    Total calculated
    $471,119
    From this org
    $440,619
    From related orgs
    $0
    Other
    $30,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $372,619
    Bonus
    $68,000
    Other
    $0
    Deferred
    $30,500
    Nontaxable benefits
    $0
    Filer's total
    $471,119

  • SCOTT NEUNER

    SR VP, MARKETING

    Total calculated
    $438,300
    From this org
    $396,752
    From related orgs
    $0
    Other
    $41,548
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $323,252
    Bonus
    $73,500
    Other
    $0
    Deferred
    $9,888
    Nontaxable benefits
    $31,660
    Filer's total
    $438,300

  • STACEY LUDWIG JOHNSON

    EXECUTIVE DIRECTOR, WORK-BASED PATHWAYS

    Total calculated
    $487,785
    From this org
    $427,145
    From related orgs
    $0
    Other
    $60,640
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $364,245
    Bonus
    $62,900
    Other
    $0
    Deferred
    $30,500
    Nontaxable benefits
    $30,140
    Filer's total
    $487,785

  • JOSEPH DERY

    VP, DEAN - SCHOOL OF TECH (THRU 2/2025)

    Total calculated
    $358,733
    From this org
    $340,344
    From related orgs
    $0
    Other
    $18,389
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $307,444
    Bonus
    $32,900
    Other
    $0
    Deferred
    $18,389
    Nontaxable benefits
    $0
    Filer's total
    $358,733

  • KIMBERLY ESTEP

    REGIONAL VICE PRESIDENT

    Total calculated
    $396,293
    From this org
    $326,070
    From related orgs
    $0
    Other
    $70,223
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $283,970
    Bonus
    $42,100
    Other
    $0
    Deferred
    $30,498
    Nontaxable benefits
    $39,725
    Filer's total
    $396,293

  • RICHARD BENBOW

    REGIONAL VICE PRESIDENT

    Total calculated
    $385,557
    From this org
    $358,275
    From related orgs
    $0
    Other
    $27,282
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $316,175
    Bonus
    $42,100
    Other
    $0
    Deferred
    $15,357
    Nontaxable benefits
    $11,925
    Filer's total
    $385,557

  • SARAH DEMARK

    VICE PROVOST

    Total calculated
    $419,485
    From this org
    $360,035
    From related orgs
    $0
    Other
    $59,450
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $315,535
    Bonus
    $44,500
    Other
    $0
    Deferred
    $30,500
    Nontaxable benefits
    $28,950
    Filer's total
    $419,485

  • TONYA DRAKE

    REGIONAL VICE PRESIDENT

    Total calculated
    $354,620
    From this org
    $326,167
    From related orgs
    $0
    Other
    $28,453
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $286,167
    Bonus
    $40,000
    Other
    $0
    Deferred
    $28,453
    Nontaxable benefits
    $0
    Filer's total
    $354,620

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

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.

Provenance

Return type
form_990
Tax year
2024
Filed
14 May 2026
IRS schema version
2024v5.1
Source object
202611349349312706

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