2025-05-01T10:07:23-05:00 2024-06-30 BDO USA 299 S MAIN ST 10TH FLOOR SALT LAKE CITY UT 84111 990 2023-07-01 474365018 Western Governors University % NADEEM SYED WEST 8013233305 4001 SOUTH 700 EAST Suite 700 SALT LAKE CITY UT 84107 NADEEM SYED CFO & TREASURER 3854285130 2025-04-30 true true Matthew Frerker P01677675 8012691818 2025-04-30 2023 2025-03-06 01:10:19Z SCOTT PULSIPHER 4001 S 700 E 700 SALT LAKE CITY UT 84107 1462591351 false X www.wgu.edu X 2015 UT TO OPERATE AND ADMINISTER AN INSTITUTION OF HIGHER LEARNING. 14 13 8312 16 0 0 5003519 5627367 649253938 1456502622 46231 305042 70642 33947 654374330 1462468978 13457390 35404289 0 0 334824576 632469185 0 0 1949282 270780193 612777759 619062159 1280651233 35312171 181817745 393807673 658288517 348165279 434983379 45642394 223305138 WGU'S MISSION IS TO CHANGE LIVES FOR THE BETTER BY CREATING PATHWAYS TO OPPORTUNITY. 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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. 1190966305 true true true true false false false false false false true false false false true true false true true false false false false false false false false false true true false false false false false false true false false false false false false true false false false true 1432 0 false 8312 true false false false false false false false false false false false false X 14 13 false false false false false false false true true false false true true true true true true true true false X NADEEM SYED 3854285130 4001 S 700 E 700 SALT LAKE CITY UT 84107 X SCOTT PULSIPHER TRUSTEE/PRESIDENT 3.0 42.0 X X 0 2205837 62280 DAVID GROW CHIEF OPERATING OFFICER 2.0 40.0 X 0 810920 72690 NADEEM SYED CFO & TREASURER 2.0 40.0 X 0 619771 51930 MITSU FRAZIER SR VP, BUSINESS COLLEGE 40.0 0.0 X 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INTERNAL REVENUE CODE AND ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES, EXCEPT FOR TAXES ON INCOME FROM ACTIVITIES UNRELATED TO THEIR EXEMPT PURPOSES. THE CONSOLIDATED WHOLLY-OWNED LLC PARTNERSHIPS ARE TREATED AS DISREGARDED ENTITIES FOR INCOME TAX PURPOSES TO THE EXTENT THAT THEIR ACTIVITIES ARE RELATED TO AN EXEMPT PURPOSE OF THEIR TAX-EXEMPT PARENT. THE ORGANIZATION RECORDS ITS ALLOCATED INCOME OR LOSS FROM OTHER MAJORITY-OWNED LLCS, AND BASED ON THE NATURE OF THE OPERATIONS OF THOSE LLCS, DETERMINES IF ANY INCOME TAX WILL BE DUE. ACTIVITIES UNRELATED TO THE EXEMPT PURPOSE ARE SUBJECT TO INCOME TAX. THE CONSOLIDATED LP PARTNERSHIPS SEEK INVESTMENTS IN EARLY-STAGE, MISSION-ALIGNED COMPANIES. CERTAIN ACTIVITIES OF THE LP PARTNERSHIPS COULD BE SUBJECT TO TAXATION AND SUCH TAXES ARE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AS APPLICABLE. MANAGEMENT BELIEVES THE ORGANIZATION HAS TAKEN NO TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3: THE ORGANIZATION'S POLICY ON NONDISCRIMINATION IS PROVIDED TO ALL POTENTIAL STUDENTS. ALL MEDIA SOLICITATIONS ADHERE TO THIS POLICY WHICH IS AVAILABLE TO THE PUBLIC ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6A: WESTERN GOVERNORS UNIVERSITY RECEIVES GOVERNMENTAL AID TO SUPPORT ITS ROLE IN HIGHER EDUCATION. true TUITION WAIVERS & OTHER AID 33687 18139927 SCHOLARSHIPS 15003 17264362 SCHEDULE I, PART I, LINE 2: THE SCHOLARSHIPS AND TUITION WAIVERS ARE AWARDED TO STUDENTS ATTENDING THE UNIVERSITY AND ARE APPLIED TOWARD THEIR TUITION. X X X false false false false false false false false false SCOTT PULSIPHER TRUSTEE/PRESIDENT 0 804934 0 650000 0 750903 0 30000 0 32280 0 2268117 0 0 DAVID GROW CHIEF OPERATING OFFICER 0 482903 0 215000 0 113017 0 30000 0 42690 0 883610 0 0 NADEEM SYED CFO & TREASURER 0 475771 0 144000 0 0 0 22500 0 29430 0 671701 0 0 MITSU FRAZIER SR VP, BUSINESS COLLEGE 384532 0 74750 0 0 0 20500 0 48766 0 528548 0 0 0 ROBERT HUNT SR VP, GENERAL COUNSEL, SECR. 0 325791 0 58855 0 10687 0 30000 0 56530 0 481863 0 0 DEBORAH FOWLER SR VP, STUDENT SUCCESS 327646 0 54630 0 24256 0 30000 0 34030 0 470562 0 0 0 STACEY LUDWIG JOHNSON SR VP, SCHOOL OF EDUCATION 326906 0 65840 0 0 0 30000 0 28266 0 451012 0 0 0 DAVID PERKINSON SR VP, PROGRAM DEVELOPMENT 347151 0 41400 0 0 0 21262 0 28266 0 438079 0 0 0 GENE HAYES SR VP, REGIONAL OPERATIONS 305655 0 63470 0 18953 0 15117 0 29030 0 432225 0 0 0 PAUL BINGHAM SR VP, SCHOOL OF TECHNOLOGY 316104 0 45000 0 0 0 29884 0 0 0 390988 0 0 0 SCOTT NEUNER SR VP, MARKETING 283324 0 72375 0 0 0 8615 0 25432 0 389746 0 0 0 SARAH DEMARK VICE PROVOST 286420 0 45795 0 0 0 30000 0 8750 0 370965 0 0 0 ERIC WEAVER EXECUTIVE DIRECTOR 280514 0 35280 0 0 0 20630 0 33930 0 370354 0 0 0 JOSEPH DERY VP, DEAN-SCHOOL OF TECHNOLOGY 268252 0 37870 0 0 0 16467 0 30030 0 352619 0 0 0 REBECCA WATTS REGIONAL VICE PRESIDENT 272302 0 40695 0 0 0 18904 0 8831 0 340732 0 0 0 KEITH SMITH THRU 824 SR VP, LEAVITT SCHOOL OF HLTH 346443 0 23030 0 0 0 0 0 10095 0 379568 0 0 0 ASHUTOSH TIWARY SR VP, SCHOOL OF TECHNOLOGY 363938 0 0 0 0 0 30000 0 11230 0 405168 0 0 0 SAMANTHA DEBENHAM OFFICER'S DAUGHTER 24434 WAGES PAID false FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE ORGANIZATION OFFICERS AND DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY - THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS DOCUMENTED IN THE EMPLOYEE HANDBOOK. EACH NEW EMPLOYEE IS REQUIRED TO SIGN A DECLARATION THAT THEY HAVE READ AND UNDERSTAND THE UNIVERSITY'S EMPLOYEE HANDBOOK. THE UNIVERSITY RELIES ON ITS EMPLOYEES TO SELF-MONITOR AND SELF-REPORT COMPLIANCE TO ALL EMPLOYEE POLICIES AND PROCEDURES INCLUDING CONFLICT OF INTEREST ISSUES. ANY REPORTED VIOLATIONS OF THE CONFLICT OF INTEREST POLICY ARE AGGRESSIVELY INVESTIGATED AND PROPERLY RESOLVED. FORM 990, PART VI, SECTION B, LINES 15A & 15B: THE FINANCE COMMITTEE OF THE BOARD HIRES A COMPENSATION CONSULTANT EVERY YEAR TO ASSESS AND REVIEW THE ORGANIZATION'S COMPENSATION TO OFFICERS. THE MOST RECENT REVIEW WAS FOR FY24. IN ADDITION, THE ORGANIZATION PARTICIPATES IN 3 - 5 COMPENSATION SURVEYS IN ORDER TO BENCHMARK ITS COMPENSATION AT LEAST ANNUALLY. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE BASE COMPENSATION, BONUS TYPES, BONUS POTENTIALS, AND THE PERFORMANCE GOALS FOR THE ORGANIZATION. OFFICERS AND KEY EMPLOYEES REVIEW COMPENSATION FOR THEIR RESPECTIVE EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AFTER RECEIPT OF A TIMELY WRITTEN REQUEST. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS OR FUND BALANCES: ADJUSTMENT TO BEGINNING BALANCE FOR INTERCOMPANY TRANSACTION : $(640,000) ------------ TOTAL : $(640,000) FORM 990 PART IX LINE 11G DESCRIPTION:LEARNING RESOURCES TOTAL FEES:49886257 FORM 990 PART IX LINE 11G DESCRIPTION:PEOPLE & TLNT SHARED SVCS TOTAL FEES:26654217 FORM 990 PART IX LINE 11G DESCRIPTION:3RD PARTY CERTI. EXAMS TOTAL FEES:19907154 FORM 990 PART IX LINE 11G DESCRIPTION:OPERATIONS SHARED SVCS TOTAL FEES:20607592 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER FEES FOR SERVICES TOTAL FEES:74945795 WGU Corporation 4001 S 700 E STE 700 Salt Lake City UT 84107 841383926 Support svcs UT 501(c)(3) 12C NONE false WGU Academy 4001 S 700 E STE 700 Salt Lake City UT 84107 852768979 School UT 501(c)(3) 2 WGU Corp false Miller Bullen Hansen Scholarship Foundat 595 S Riverwoods Parkway Ste 400 Logan UT 84321 472548348 Support UT 501(c)(3) 12A NONE false Hansen Scholars WGU Foundation Inc 595 S Riverwoods Parkway Ste 400 Logan UT 84321 472570865 Support UT 501(c)(3) 12A NONE false false false true false false false false false false false true true true false false false false false false