2021-05-12T12:44:12-07:00 2020-06-30 990 2019-07-01 870212470 Westminster College WEST 8018322139 1840 South 1300 East Salt Lake City UT 84105 Sydney Tervort Interium VP 2021-05-12 2019 2022-09-23 18:48:47Z Bethami A Dobkin PhD 1840 South 1300 East Salt Lake City UT 841053617 91112840 false X www.westminstercollege.edu X 1886 UT Westminster College is a private comprehensive liberal arts college in Salt Lake City, UT offering undergraduate and graduate degrees in liberal arts and professional programs. 29 27 1698 386 0 6917696 11094317 82014621 75031315 3607191 1302403 508135 428634 93047643 87856669 33943082 33100038 0 42151464 39529038 0 1292305 24744082 20884392 100838628 93513468 -7790985 -5656799 209446484 209713946 45536092 50431288 163910392 159282658 Westminster College is a private, independent college dedicated to student learning. We are a community of learners with a long and honored tradition of caring deeply about students and their education. We offer liberal arts and professional education in courses of study for undergraduate, selected graduate, and other innovative degree and non-degree programs. Students are challenged to experiment with ideas, raise questions, critically examine alternatives, and make informed decisions. We encourage students to accept responsibility for their learning, to discover and pursue their passions, and to promote more equitable and sustainable communities. Our purposes are to prepare students to lead lives of learning, accomplishment, and service and to help them develop skills and attributes critical for success in a diverse and interdependent world. We promote distinctive approaches to engaged learning that emphasize theory and practice in our academic and co-curricular programs. Grounded in false false 78116036 33100039 75460463 Instruction: 1,692 FTE students in undergraduate programs 406 FTE students in graduate programs 581 students graduated in the 2019-2020 academic year 78116036 true true false true false false false true false true true true false false true true true true true false true false true false false false false false true true true false false false false false false false false false false true false false false false true false false false true 320 0 true 1698 true false false false false false true true false 0 false false false false false false false X 29 27 true false false false false false false true true false false true true true true true true true true false UT X Sydney Tervort 8018322133 1840 South 1300 East Salt Lake City UT 841053617 Bethami A Dobkin PhD President 40.00 0.00 X X 378994 0 102299 Michael Pacanowsky Professor/Chair 40.00 0.00 246320 0 26295 Kathryn Holmes Secretary/Couns 40.00 0.00 X 201893 0 30395 Orn Bodvarsson Assoc Prov IS/CIO 40.00 0.00 179347 0 27970 Richard Badenhausen Provost, Interim 40.00 0.00 174546 0 28988 James Seidelman Former Key/Dist Sev Prof 40.00 0.00 168261 0 32166 William Ryan VP of Finance 40.00 0.00 174000 0 25331 James Stimpson Assoc. Professor 40.00 0.00 170584 0 28655 Deborah Tahmassebi Professor 40.00 0.00 150061 0 22369 Sheryl Steadman Dean, Nursing & HS 40.00 0.00 146632 0 24072 Sydney Tervort Interium VP 40.00 0.00 X 127267 0 15243 Jeanne Ambruster Chairman 1.60 0.00 X X 0 0 0 Preston Chiaro Vice-Chairman 1.60 0.00 X X 0 0 0 Joseph Fournier Secretary 1.60 0.00 X 0 0 0 William Orchow Treasurer 1.60 0.00 X X 0 0 0 Kim T Adamson Trustee 1.60 0.00 X 0 0 0 Hamid Adib Trustee 1.60 0.00 X 0 0 0 Gretchen Anderson Trustee 1.60 0.00 X 0 0 0 Michael Bills Trustee 1.60 0.00 X 0 0 0 Scott Beck Trustee 1.60 0.00 X 0 0 0 Bing L Fang Trustee 1.60 0.00 X 0 0 0 Thomas Fey Trustee 1.60 0.00 X 0 0 0 Muffy Mead-Ferro Trustee 1.60 0.00 X 0 0 0 Deanna Forbush Trustee 1.60 0.00 X 0 0 0 Nancy DeFord Trustee 1.60 0.00 X X 0 0 0 Clark P Giles Trustee 1.60 0.00 X 0 0 0 Terry Grant Trustee 1.60 0.00 X 0 0 0 Ryan Hessenthaler Trustee 1.60 0.00 X 0 0 0 Andrea Manship Trustee 1.60 0.00 X 0 0 0 Colleen Kearns McCann Trustee 1.60 0.00 X 0 0 0 Jerilyn McIntyre Trustee 1.60 0.00 X 0 0 0 Danny Giovale Trustee 1.60 0.00 X 0 0 0 O Wood Moyle lV Trustee 1.60 0.00 X 0 0 0 Catherine Putnam-Netto Trustee 1.60 0.00 X 0 0 0 Robert Rendon Trustee 1.60 0.00 X 0 0 0 William Bill Trojan Trustee 1.60 0.00 X 0 0 0 Charlotte Tullos Trustee 1.60 0.00 X 0 0 0 Raymond Hall Trustee 1.60 0.00 X 0 0 0 Engels Tejeda Trustee 1.60 0.00 X 0 0 0 Annalisa Holcombe Former Secretary/VP 40.00 0.00 0 0 0 James Seidelman Former Key/Dist Service Professor 40.00 0.00 0 0 0 Sheila Yorkin Exec Director of Communications 40.00 0.00 0 0 0 Melissa Koerner Former Key/Dean 40.00 0.00 0 0 0 Lisa Gentile Former Key/Provost 40.00 0.00 0 0 0 2117905 363783 11 true true false K-J Camden LLC 2733 E Parleys Way Ste 300 Salt Lake City UT 84109 Lease 1688738 Keystone Aviation DBA TAC Air 303 North 2370 West Salt Lake City UT 84116 Repair and Rental 222974 American Mechanical Systems 7530 S State ST Salt Lake City UT 84047 Maintenance/Repair 580778 European Experts LLC 985 E Weber Canton Road Oakley UT 84055 Travel 156254 Ruffalo Noel Levitz 1025 Kirkwood Pkwy SW Cedar Rapids IA 52404 Mailing Service 146088 7 1000 1593419 1964871 7535027 3279043 11094317 Auxiliary Services 5712912 5712912 Tuition and Fees 69318403 69318403 75031315 293775 293775 83140 83140 485 485 0 4116459 65200 3255318 853 861141 64347 925488 925488 -1000 1000 -1000 -1000 0 0 Interest Accounts Rec 525990 104369 104369 Other Revenue 269472 269472 Other Revenue 43766 43766 11542 11542 429149 87856669 75460464 1301888 0 33056375 33056375 43663 43663 0 1257176 355718 901458 0 29131287 24570658 3650585 910044 783266 550083 205271 27912 6178441 4753211 1285301 139929 2178868 1798607 310253 70008 9081 9081 98684 9057 89627 126473 126473 0 0 0 1656967 850958 802038 3971 334350 43894 290451 5 2493719 1645638 803715 44366 838387 701783 124473 12131 7427 7453 -26 1450716 137607 1313109 1412539 1231774 165803 14962 0 143009 128734 14225 50 2276151 2103420 172731 0 3506842 2503173 1003669 671057 241970 429087 Misc Other 2434794 1397236 1028758 8800 Food 1631105 1525625 87193 18287 Campus Repair & Maint. 1089876 212406 876081 1389 Memberships/Subscriptions 384371 246993 96927 40451 318844 318844 93513468 78116036 14105127 1292305 0 16782538 28406811 9964377 8432338 1425499 1804461 0 0 3076567 2568819 0 1051737 954648 143143090 62307952 84215224 80835138 0 92930542 86711731 0 0 0 209446484 209713946 4622155 4476869 2124092 2002330 21607094 20020734 214579 211886 6762900 16968172 16956569 45536092 50431288 X 63178100 58547728 100732292 100734930 163910392 159282658 209446484 209713946 -5656799 1029065 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 702 false false 702 false false Part II-B, Line 1i - Other Activities Description The Director of Government Relations and Sponsored Projects is a full-time staff position at Westminster College. The employee spent a portion of time in lobbying activity.The staff member developed legislative communication, met with several legislators and government officials in person, spent time on the telephone with legislative staff to draft a bill amendment, and facilitated testimony in a legislative committee meeting to influence legislation. 889915 X X X false 85783803 629674 1645422 -1382799 -6726550 96168248 81766654 3014153 4132785 -1300791 -1828998 92043381 76444625 2981292 4967411 -1202963 -1423711 87020002 67876256 2434214 8687205 -1133540 -1419510 81550725 71986434 1962262 -3526395 -1074028 -1472017 72968346 0.01000 0.76000 0.23000 true false false 2468785 2468785 114732199 40596011 74136188 2572247 2094067 478180 13743032 12305881 1437151 9626827 7311993 2314834 80835138 86711731 Capital lease obligation 14718511 Funds held on deposit for others 444814 U.S. government grants refundable - gov 1793244 16956569 X 55786693 1029063 1000 1030063 54756630 33100039 33100039 87856669 60413429 60413429 33100039 33100039 93513468 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The college received donations of collection and works of art. These collections further the college's exempt purpose by enhancing the educational experience for the students by using them for discussions and research in the classroom as well as for public exhibition. Part V, Line 4: Intended uses of the endowment fund. Theintended use of endowment funds is to provide scholarships to students and support the activities of the College through distribution of earnings to the operating fund in a manner consistent with donor restrictions. Part X : FIN48 Footnote The College follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is more-likely-than-not to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged.The College is exempt from federal income tax under IRC section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The College has also been recognized by the state of Utah as an organization that is exempt from income except to the extent of unrelated business income. The College has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has Nexus; and to identify and evaluate other matters that may be considered tax positions. The College has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Events $1000 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S See part XIII $33100039 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Scholarships $33100039 true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Westminster College's non-discrimination policy is as follows:Westminster (College) is committed to providing a safe and non-discriminatory environment for all members of the college community. The College will not tolerate discrimination or harassment, in the workplace, academic setting, or in its programs or activities based on race, color, pregnancy, childbirth, or pregnancy-related conditions, age, religion, national origin, disability, sex, sexual orientation, gender identity, religion, military status, and genetic information. To that end, this policy prohibits specific forms of behavior that violate Titles VI and VII of the Civil Rights Act of 1964, the Age Discrimination in Employment Act of 1967, Section 504 of the Rehabilitation Act of 1973, the Americans with Disabilities Act of 1990, as amended, the Genetic Information Nondiscrimination Act of 2008, and the Utah Anti discrimination Act of 1965. The College also prohibits complicity, false reporting, and retaliation under this policy.In addition, the College prohibits sexual assault, sexual and gender-based harassment, gender-based discrimination, sexual exploitation, interpersonal violence, and other conduct that violates Title IX of the Education Amendments of 1972 (Title IX) or the Colleges obligations under the Violence Against Women Reauthorization Act of 2013 (VAWA) and the Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act (Clery Act). Those categories of prohibited conduct are governed by the Colleges Policy on Sexual Assault, Sexual and Gender-Based Harassment, Gender-Based Discrimination, and Interpersonal Violence (Title IX Policy), which also establishes separate procedures that outline reporting options and explain how the College assesses, investigates, and resolves reports of such prohibited conduct against students and employees. Where a reporting party alleges conduct that may give rise to violations of this policy and the Title IX Policy, the Title IX coordinator will determine the appropriate procedures for investigating the allegations. The Title IX Policy supersedes any conflicting provisions contained in this policy. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency Westminster College participates in various financial assistance programs as authorized by Title IV of the Higher Education Act of 1965 and administered by the U.S. Department of Education. true East Asia & the Pacific 0 0 Grantmaking Study Abroad 10000 East Asia & the Pacific 0 0 Program Services Instruction 52000 East Asia & the Pacific 0 0 Program Services Student Services 9000 Europe 0 0 Grantmaking Study Abroad 20000 Europe 0 0 Program Services Graduate Trip 185000 Europe 0 0 Program Services Undergraduate Trip 186000 Europe 0 0 Program Services Instruction 8000 Europe 0 0 Program Services Student Services 18000 Europe 0 0 Program Services Institutional Support 4000 Middle East & North Africa 0 0 Grantmaking Study Abroad 4000 North America 0 0 Program Services Undergraduate Trip 10000 North America 0 0 Program Services Academic Services 1000 North America 0 0 Program Services Student Services 3000 South America 0 0 Grantmaking Study Abroad 10000 South America 0 0 Program Services Student Services 2000 South Asia 0 0 Program Services Undergraduate Trip 17000 South Asia 0 0 Program Services Student Services 2000 541000 541000 Institutional Scholarships Africa 1 4300 Student Account N/A Book Institutional Scholarships East Asia & the Paci 1 9500 Student Account N/A Book Institutional Scholarships Europe 7 19850 Student Account N/A Book Institutional Scholarships South America 1 10013 Student Account N/A Book false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US The costs of providing the college's various programs and other supporting services, including foreign transactions, have been summarized on a functional basis in the statements of activities. Accordingly, certain costs have been allocated among the programs and supporting services. We are not required to show foreign transactions separately for financial statement reporting purposes. The method used to account for the total expenditures by region included an evaluation of all expenses that included a cross border transaction fee and an accumulation of total expenditures related to undergraduate and graduate academic/international trips. true 0 0 Institutional Scholarships 1744 29678091 Book Value SEOG 142 267026 Book Value UCOPE 11 18400 Book Value Annual Scholarships 268 980081 Book Value Endowed Scholarships 528 1453496 Book Value Utah Veteran's Grant 1 4500 Book Value NSF Grant 17 92193 Book Value TEACH 15 40070 Book Value CARES 528 522518 Book Value Grantmaker's Description of How Grants are Used The college reports are regularly reviewed to be certain funds are used for proper purposes. Federal grant reporting and reconciliation occurs monthly and during the yearly single audit. Awarding practices are reviewedforcompliance with federal regulations. Students are reviewed yearly for continued and new fund eligibility to be sure academic standards and other grant-specific criteria have been met. X X X X true true false false false false false false false Bethami A Dobkin PhD President 378994 102299 481293 Deborah Tahmassebi Professor 150061 22369 172430 James Seidelman Former Key/Dist Sev Prof 168261 32166 200427 James Stimpson Assoc. Professor 170584 28655 199239 Kathryn Holmes Secretary/Couns 201893 30395 232288 Michael Pacanowsky Professor/Chair 246320 26295 272615 Orn Bodvarsson Assoc Prov IS/CIO 179347 27970 207317 Richard Badenhausen Provost, Interim 174546 28988 203534 Sheryl Steadman Dean, Nursing & HS 146632 24072 170704 William Ryan VP of Finance 174000 25331 199331 A Salt Lake County Utah 876000316 79567PDZ3 2015-04-21 12180302 To advance refund the callable college revenue bonds false false false B Salt Lake County Utah 876000316 79567PEM1 2017-01-05 13778736 To advance refund the callable false false false A 12180302 1238651 -560568 false true true true B 13778736 1401201 -739945 false true true true A false false false false false true B false false false false false true A false false false NA false NA false false true B false false false NA false NA false false true Part VI The most recent rebate computation was performed for the 2015 bond issue on 5/19/16. Most recent arbitrage rebate calculation was April 2020. No rebate was calculated. The most recent rebate computation was performed for the 2017 bond issue on 1/5/18. No rebate was calculated and the next arbitrage rebate calculation is scheduled for January 2022. Terry Grant Family Student Son in law is a student. false X 875 Cost X 19 3255664 Market X 1 15352 Cost X Instructional/Program 1 2000 Appraisal/Cost X Auction Item 9 1952 Cost X Instructional 2 3200 Cost false true false Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee The Executive Committee of the Board of Trustees shall include the Chair of the Board of Trustees, the Vice Chair of the Board of Trustees, the President, and such other trustees as appointed by the Chair. The Chair of the Board of Trustees shall be the Chair of the Executive Committee. The Executive Committee shall perform the following duties: * Represent the Board of Trustees in the intervals between Board meetings on actions which must be final and approved prior to the next meeting of the Board and on matters as delegated by the Board of Trustees to the Executive Committee, except to the extent prohibited by these Bylaws and the Utah Revised Nonprofit Corporation Act 2000, and any subsequent amendments or successor thereto; * Report all Executive Committee actions in full to the Board of Trustees at the first Board of Trustees meeting after the date of the Executive Committee's actions.All such Executive Committee actions shall be the final and official actions of the Corporation, unless the Board of Trustees is responsible for final action on the matter pursuant to the terms of these Bylaws or the Executive Committee indicates that its action is a recommendation to the Board of Trustees. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Son in law is a student at the College. Form 990, Part VI, Line 11b: Form 990 Review Process The Westminster College (the "College") tax return is completed by the Director of Budget, and reviewed by the Associate VP for Financial Affairs and the VP of Finance and Administration. Once completed, the documents are reviewed by the Audit and Risk Managment Committee and submitted electronically to the full board of trustees. Once the trustees have reviewed - the return is transmitted electronically to the IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Process of Identification: The Secretary of the Board will collect Statements of Disclosure from all trustees, officers, and key employees each year at the first Board meeting of the College's fiscal year and from all new trustees, officers, and key employees at the time of their appointment. The Audit and Risk Management Committee will review each Statement of Disclosure for actual or potential conflicts of interest, including, but not limited to, the following factors: * Solicitation or acceptance of gifts, gratuities, free travel, or other items of value that could create the appearance of a conflict or an expectation of special treatment in College matters; * Incidents of abuse or misuse of an individual's position for personal or third-party gain or benefit; * Use of the College's staff, services, equipment, materials, resources, or property for personal or third party gain, or representing to third parties that one's authority as a trustee, officer, volunteer, or key employee is more extensive than it is in actuality; * Situations where a trustee, officer, or key employee may be divided between personal interests or the interests of another organization and the best interests of the College; * Engagement in business, professional conduct, or other activities that may be directly or indirectly adverse to the interests of the College; and, * Any arrangements in which a trustee, officer, or key employee provides goods or services to the College as a paid vendor or outside service-provider.The Audit and Risk Management Committee may request additional information from any trustee, officer, or key employee at any time. While an individual's relationships or activities are under review, the individual may not deliberate, debate, or vote until a determination is made.Resolution: When the Audit and Risk Management Committee or the Board of Trustees identifies an actual, potential, or apparent conflict of interest, it may take one of the following actions to resolve such conflict: * Waive the conflict of interest as unlikely to affect the trustee's, officer's, volunteer's or key employee's ability to act in the best interests of the College; * Recuse the individual trustee, officer, volunteer, or key employee from deliberation or decision-making related to the specific matter giving rise to the conflict. * Request the resignation of the trustee, officer, volunteer or key employee from his or her service or position at the College because the conflict of interest is so pervasive that it is likely the trustee, officer or key employee would be unable to act solely in the best interests of the College.The Board of Trustees has final authority over the resolution of all conflicts of interest involving a trustee, officer, or key employee and may overrule any decision of the Audit and Risk Management Committee may refer any conflict of issue matter to the Board at any time. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Executive Committee of the Board of Trustees of Westminster College is responsible for the compensation review and approval process for officers and key employees.Review of the President. The Executive Committee is responsible to conduct an annual evaluation of the President, and to review and make recommendations regarding the terms of contract with the President, including compensation. The Executive Committee will conduct an annual review of the Presidents compensation. Concurrent with this review, the Executive Committee shall evaluate an annual report of the President's performance, provided by the President. In forming a recommendation regarding the President's compensation, the Executive Committee will rely on comparability data of the compensation paid to Presidents by similar institutions. This data may include compensation studies by independent organizations, written job offers for positions at similar organizations, and information obtained from the IRS Form 990 filings of similar organizations. The Executive Committee will forward its recommendation to the full Board of Trustees for approval of the Presidents compensation and contract terms. Review of Other Officers and Key Employees. On an annual basis, the President will present to the Executive Committee his or her report on compensation for the provost, vice presidents, presidents cabinet, and any other staff who report directly to the President, and covered employees (collectively Executive Officers) including comparability data and performance information. The Executive Committee is responsible to oversee the compensation of the Executive Officers to ensure compensation is fair, effective, and reasonable. Documentation. The Executive Committee will take and keep minutes that document its review process and how it formed its recommendations. The minutes will include the following:1. The terms of the compensation and contract terms and the date it was recommended;2. The members of the Board of Trustees who were present during the meetings and who voted on the recommendation; and3. The comparability data obtained and reviewed and the source of the data.The Board of Trustees will take and keep minutes that document its actions. The minutes will include the following:1. The terms of the compensation and contract terms;2. The date the compensation and contract terms were approved; and2. The members of the Board of Trustees who were present during the meeting and who voted on the approval. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The following records of Westminster College are available for public inspection and copying, upon request: * Exemption Letter * Audited Financial Statements with Single Audit Reports for the three fiscal years prior to the date of the request * Tax filings Form 990 and 990T for the three fiscal years prior to the date of the requestTo make a request to inspect and/or acquire a copy of these records, contact the Associate VP of Finance and Administration, Office of Administrative Services, at 801-832-2133. Form 990, Part I, Line 4 Non-independent Trustee:* President Bethami Dobkin is both an officer and trustee for Westminster College.* Terry Grant has a son in law attending Westminster College. Form 990, Part I, Line 6 Volunteers reported are those individuals that provide a service that supports the program services of the College. Without the volunteer, the College would have a need to pay for these services. Information is gathered from the campus to identify volunteers on an annual basis. Form 990, Part V, Line 7g The College did not receive any contributions of intellectual property and thus was not required to file Form 8899. Form 990, Part V, Line 7h The College did not receive any contributions of cars, boats, airplanes, and other vehicles and thus was not required to disclose on Form 1098-C. Bill and Vieve Gore Endowment Fund 1840 South 1300 East Salt Lake City UT 841053617 876213067 Endowment earnings to Westminster College of Salt Lake City UT 501(c)(3) 509(a)(3)Type I N/A false Westminster Support Foundation Inc 595 S Riverwoods pkwy Ste 400 Logan UT 84321 464875631 Provide financial support to Westminster UT 501(c)(3) 509(a)(3)Type I N/A false false false true false false false false false false false false false false false false false false false true Bill and Vieve Gore Endowment Fund s 1478419 End Spending Re Westminster Support Foundation Inc c 115000 Market Value