2021-06-01T10:52:23-05:00 2020-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2019-07-01 910617727 WALLA WALLA UNIVERSITY % KEN VYHMEISTER CPA WALL 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 KEN VYHMEISTER ASSOCIATE VP FINANCE 5095272391 2021-05-17 true Lauren R Denton P01571860 2604604000 2019 2022-09-23 18:48:47Z JOHN MCVAY 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 76549512 false X www.wallawalla.edu X 1902 WA A SEVENTH-DAY ADVENTIST INSTITUTION, A COMMUNITY OF FAITH & DISCOVERY COMMITTED TO EXCELLENCE IN THOUGHT, GENEROSITY IN SERVICE, BEAUTY IN EXPRESSION & FAITH IN GOD. 29 27 1870 92 384626 11779028 13797488 55412241 55686365 1767183 1336555 417800 555164 69376252 71375572 17342434 18577026 0 0 30888181 31906062 0 0 1691796 17570573 16950187 65801188 67433275 3575064 3942297 127907181 130681358 19869379 19129399 108037802 111551959 X THE UNIVERSITY SEEKS TO IMPART A BROAD KNOWLEDGE OF THE ARTS, SCIENCES AND PROFESSIONS BY CAREFUL INSTRUCTION AND OPEN INQUIRY AND TO TRANSLATE ACADEMIC ACHIEVEMENT INTO RESPONSIBLE CITIZENSHIP AND GENEROUS SERVICE TO OTHERS. false true 50553987 18577026 49375051 POST-SECONDARY EDUCATION OF APPROXIMATELY 1800 STUDENTS. LIBERAL ARTS, SCIENCE AND PROFESSIONAL INSTRUCTIONAL PROGRAMS TO BOTH BACHELOR'S AND MASTER'S DEGREES. 8685209 6264001 DORMITORY AND OTHER HOUSING FACILITIES FOR STUDENTS AND OTHER AUXILIARY OPERATIONS 59239196 true true false true false true false true false true true false false true true false true false true false true false false false false false false false true false false false false false false false true false true false false false false false false false false true 207 0 true 1870 true true true false false false false false false false false true false false false X 29 27 false false false false true true false true true false false true true true true true true true true false MT OR WA X X KEN VYHMEISTER CPA 5095272391 204 SOUTH COLLEGE AVENUE COLLEGE PLACE WA 99324 STEVE ROSE TREASURER 40.0 0.0 X 97490 0 8851 JOHN MCVAY PRESIDENT 40.0 0.0 X X 10334 0 92472 VOLKER HENNING SECRETARY 40.0 0.0 X 7532 0 84750 JOHN FREEDMAN CHAIR 2.0 38.0 X X 0 0 0 DOUG BING DIRECTOR 1.0 39.0 X 0 0 0 ANDREW CARRINGTON DIRECTOR 1.0 39.0 X 0 0 0 STEPHANIE GATES DIRECTOR 1.0 39.0 X 0 0 0 MINERVINO LABRADOR JR DIRECTOR 1.0 39.0 X 0 0 0 DAN LINRUD DIRECTOR 1.0 39.0 X 0 0 0 BILL MCCLENDON DIRECTOR 1.0 39.0 X 0 0 0 KEVIN MILLER DIRECTOR 1.0 39.0 X 0 0 0 DENNIS PLUBELL DIRECTOR 1.0 39.0 X 0 0 0 DAVID PREST JR DIRECTOR 1.0 39.0 X 0 0 0 ELDEN RAMIREZ DIRECTOR 1.0 39.0 X 0 0 0 MARK REMBOLDT DIRECTOR 1.0 39.0 X 0 0 0 TERRANCE TAYLOR DIRECTOR 1.0 39.0 X 0 0 0 RHONA KWIRAM VICE CHAIR 2.0 38.0 X X 0 0 0 DAN BERGERON DIRECTOR 1.0 39.0 X 0 0 0 BRYAN CLAY DIRECTOR 1.0 39.0 X 0 0 0 LOWELL COOPER DIRECTOR 1.0 39.0 X 0 0 0 LARRY DODDS DIRECTOR 1.0 39.0 X 0 0 0 RENA HOLLAND DIRECTOR 1.0 39.0 X 0 0 0 YVONNE IWASA DIRECTOR 1.0 39.0 X 0 0 0 MONTY KNITTEL DIRECTOR 1.0 39.0 X 0 0 0 STEVE KREITNER DIRECTOR 1.0 39.0 X 0 0 0 JOYCE NEWMYER DIRECTOR 1.0 39.0 X 0 0 0 TODD PASCOE DIRECTOR 1.0 39.0 X 0 0 0 PAUL RHYNARD DIRECTOR 1.0 39.0 X 0 0 0 JAIME RODRIGUEZ DIRECTOR 1.0 39.0 X 0 0 0 RODNEY WEHTJE DIRECTOR 1.0 39.0 X 0 0 0 RON WILKINSON DIRECTOR 1.0 39.0 X 0 0 0 115356 0 186073 0 false false false SODEXO 9810 WASHINGTONIAN BOULEVARD GAITHERSBURG MD 20878 MEALS 1839020 ROYSE HYDROSEEDING 1644 PLAZA WAY 413 WALLA WALLA WA 99362 CONSTRUCTION 412759 JEFF MOELLER CONSTRUCTION 1752 HAVASU LANE WALLA WALLA WA 99362 CONSTRUCTION 370775 BARNES NOBLE COLLEGE BOOK STORE 120 MOUNTAIN VIEW BLVD BASKING RIDGE NJ 07920 BOOKSTORE 826296 CREDO DESIGN ARCHITECTS 301 MAIN AVENUE DE PERE WI 54115 ARCHITECTS 616587 24 1660078 12137410 46677 13797488 TUITION 611600 46636167 46636167 FEES 611600 3651409 3651409 AUXILIARY SERVICES 611600 4043984 4043984 SALES AND SERVICES 611600 697948 697948 OTHER REVENUE 611600 656857 607174 49683 55686365 1380361 1380361 0 0 267682 128603 139079 0 139079 139079 3422697 42584 3387731 121356 34966 -78772 -43806 -78772 34966 0 0 0 0 0 0 1952336 1536250 416085 81142 334943 0 71375572 55639052 384626 1554406 0 18577026 18577026 0 0 287634 85263 187989 14382 73090 21666 51424 21154395 18847862 1766160 540373 1437129 1280434 119985 36710 7312082 6514821 610479 186782 1641732 1462728 137067 41937 0 213440 122749 87212 3479 71703 71703 1266 1266 0 50641 50641 2482302 817735 1074389 590178 143813 135005 7301 1507 2620899 2147044 414922 58933 993414 277451 711936 4027 0 1303531 893996 403163 6372 1020232 975988 27117 17127 0 391472 331970 26095 33407 202200 195868 4807 1525 0 3571837 3415430 118745 37662 875407 822285 41704 11418 TAXES 55891 18446 36817 628 BAD DEBTS 116035 6138 109897 MEMBERSHIPS 330407 206846 69267 54294 EQUIPMENT REPAIRS 2084406 1884214 182684 17508 421291 198231 189513 33547 67433275 59239196 6502283 1691796 1265225 11904582 21723212 15469156 0 0 1918752 2763470 0 0 0 0 9532643 9278300 273675 256619 1040168 741864 100944280 54079780 48010451 46864500 37256033 36572022 27204 30359 0 0 0 0 6859818 6800486 127907181 130681358 4093994 4078085 0 0 2109042 1760461 0 0 0 0 0 0 380405 0 2428601 1798442 10857337 11492411 19869379 19129399 X 62285143 61016389 45752659 50535570 108037802 111551959 127907181 130681358 X 3942297 -287549 -140591 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 1266 1266 PART II-B, LINE 1i WALLA WALLA PAID MEMBERSHIP DUES TO INDEPENDENT COLLEGES OF WASHINGTON WHO ENGAGED IN LOBBYING ACTIVITIES. 1 5500 5500 358866 true true 50000 X false 29624344 3054104 340272 1282094 -477077 32213703 28259739 1324002 1023604 980701 2300 29624344 24725474 2274120 2019588 970143 -210700 28259739 22484802 650471 2491033 928619 -27787 24725474 22790458 361332 187438 851969 2457 22484802 0.16000 0.84000 false false 4969710 4969710 65161620 31677333 33484287 0 0 0 20932858 16690983 4241875 9880092 5711464 4168628 46864500 RESTRICTED CASH 768209 DEPOSITS 324658 INVESTMENTS IN COOPERATIVES 680620 FUNDS HELD IN TRUST BY OTHERS 5026999 6800486 0 DEPOSITS 27800 ANNUITIES PAYABLE 200450 US GOVERNMENT LOAN FUNDS 5491755 AGENCY FUNDS HELD 591637 SELF INSURANCE 568016 RETIREMENT ALLOWANCE 1385705 ASSET RETIREMENT OBLIGATIONS 2981273 SODEXO CONTRACTUAL OBLIGATION (SELF AMORTIZING) 245775 11492411 53984617 -287549 1664852 1377303 52607314 50641 18717617 18768258 71375572 50470460 1664852 1664852 48805608 50641 18577026 18627667 67433275 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART III, LINE 5 Walla Walla receives donations of ancient manuscripts and other old books which are used for scholarly research. It also receives donations of artwork which it displays on its buildings throughout the campus. SCHEDULE D, PART V, LINE 4 Walla Walla University uses its endowment funds primarily to provide scholarships for students related to specific disciplines as specified by donors. A minimum of $25,000 is required to establish an endowment fund with individualized scholarship awarding criteria. Other endowment funds are used for major repairs and maintenance of university buildings, and for the purchase of scientific and other equipment. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSE $ 128,602 COGS $ 1,536,250 TOTAL $ 1,664,852 SCHEDULE D, PART XI, LINE 4B STUDENT FINANCIAL AID $18,577,026 ACTUARIAL ADJUSTMENTS $ 140,591 TOTAL $18,717,617 SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE $ 128,602 COGS $ 1,536,250 TOTAL $ 1,664,852 SCHEDULE D, PART XII, LINE 4B STUDENT FINANCIAL AID $18,577,026 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 AN ANNUAL NOTICE OF NONDISCRIMINATION IS PUBLISHED IN "THE GLEANER", A PUBLICATION OF THE NORTH PACIFIC UNION CONFERENCE OF SDAS WHOSE MEMBERS FORM THE CONSTITUENCY OF WWU. THE NOTICE STATES, "ALL ADVENTIST SCHOOLS SHALL ADMIT STUDENTS OF ANY RACE TO ALL RIGHTS, PRIVILEGES, PROGRAMS...NO DISCRIMINATION SHALL BE MADE ON THE BASIS OF RACE, COLOR, ETHNIC BACKGROUND, COUNTRY OF ORIGIN OR GENDER." THE WWU BULLETIN ALSO MAKES THIS SAME STATEMENT ANNUALLY. SCHEDULE E, LINE 6A WALLA WALLA UNIVERSITY RECEIVES FINANCIAL AID FROM THE FEDERAL GOVERNMENT RELATED TO STUDENT LOAN PROGRAMS. IN ADDITION, DUE TO THE CORONAVIRUS PANDEMIC, THE DEPARTMENT OF EDUCATION ISSUED CARES ACT GRANT TO WALLA WALLA UNIVERSITY TOTALING $718,760 (STUDENT PORTION) AND $718,760 (INSTITUTIONAL PORTION). AS OF JUNE 30, 2020, $440,210 OF THE STUDENT PORTION HAD BEEN DISTRIBUTED TO STUDENTS. THEREFORE ONLY $440,210 OF THE INSTITUTIONAL PORTION IS REFLECTED IN THIS FORM 990 AS RECOGNIZED FEDERAL-SOURCE INCOME. THE REMAINDER WILL BE REPORTED ON THE FORM 990 FOR THE FISCAL YEAR ENDING JUNE 30, 2021. AS OF THE FILING OF THIS TAX RETURN, THE FULL $718,760 STUDENT PORTION HAD BEEN AWARDED TO NEEDY STUDENTS. FOR MORE INFORMATION ABOUT THE AWARDS TO STUDENTS, PLEASE SEE WWW.WALLAWALLA.EDU AND SEARCH FOR "HEERF" (DIRECT LINK: HTTPS://WWW.WALLAWALLA.EDU/ADMISSIONS/STUDENT-FINANCIAL-SERVICES/FINANCIAL -AID/FEDERAL-HIGHER-EDUCATION-EMERGENCY-RELIEF-FUND-HEERF/) Middle East and North Africa Program Services BIBLE LANDS TOUR 325173 East Asia and the Pacific Program Services THAILAND MISSION TRIP 14099 South America Program Services ADVENTIST COLLEGES 90970 Europe (Including Iceland and Greenland) Program Services ADVENTIST COLLEGES 415941 846183 846183 false false false false false false true FINANCIAL AID TO STUDENTS 1649 18577026 SCHEDULE I, PART II, LINE 2 SCHOLARSHIPS AND GRANTS TO STUDENTS ARE GENERALLY DETERMINED BY THE STUDENT FINANCIAL SERVICES OFFICE. EACH STUDENT FILE IS REVIEWED IN ACCORDANCE WITH THE DESIGNATED ELIGIBILITY REQUIREMENTS OF THE SCHOLARSHIPS OR GRANTS. THEY ARE MONITORED BY DISBURSING FUNDS FROM THE SFS OFFICE INTO THE STUDENT ACCOUNTS. SOME SCHOLARSHIPS ARE AWARDED BY FACULTY ON THE BASIS OF MERIT. GREG DODDS SON OF BOARD MEMBER L. DODDS 73090 SALARY false X 1 11950 FAIR MARKET VALUE X AIRLINE TICKETS 10 12500 FAIR MARKET VALUE X VARIOUS 17 22227 FAIR MARKET VALUE false true false FORM 990, PART III, LINE 3 DURING THE SPRING QUARTER OF 2020, THE UNIVERSITY CONDUCTED ITS CLASSROOM INSTRUCTION FULLY ONLINE INSTEAD OF IN-PERSON, DUE TO THE CORONAVIRUS PANDEMIC FORM 990, PART VI, SECTION A, LINE 1A JOHN MCVAY IS A COMPENSATED EMPLOYEE OF WALLA WALLA UNIVERSITY AND IS THEREFORE CONSIDERED A NON-INDEPENDENT BOARD MEMBER. LARRY DODDS IS CONSIDERED NON-INDEPENDENT DUE TO THE TRANSACTION LISTED ON SCHEDULE L. FORM 990, PART VI, SECTION A, LINE 6 & 7 The Constituent Members of WWU are members of the SDA Church in good and regular standing and consist of the following: a. The members of the Executive Committee of the North Pacific Union Conference of SDAs; b. The members of the Executive Committee of the General Conference in attendance at the Constituent Membership meeting; c. The Board of Trustees of the University; and d. The delegates duly and regularly elected, appointed, or selected to any regularly called session of the North Pacific Union Conference of SDAs, according to the adopted and established rules and regulations thereof. 15 out of the 29 members of the Board of Trustees are to be elected by the Constituent Members of WWU. The other 14 members derive their membership on the Board of Trustees based on holding positions of employment within the Seventh-day Adventist church organization (including one representative from Adventist Health). FORM 990, PART VI, SECTION A, LINE 8A-8B Any action taken at the meeting of the Board of Trustees, or any committee thereof, must be consented to by voice vote or in writing, and a record of all actions are filed with the record of the minutes of the Board. FORM 990, PART VI, SECTION B, LINE 11B A copy of Form 990 is sent to all current board members prior to filing Form 990 with the IRS. FORM 990, PART VI, SECTION B, LINE 15A AND 15B The University follows the compensation guidelines provided by the North American Division of the General Conference of Seventh-day Adventists. FORM 990, PART VI, SECTION C, LINE 19 The governing articles, conflict of interest policy, financial statements and tax returns of Walla Walla University may be reviewed at the office of the President at 204 South College Ave, College Place, WA. In addition, the financial statements and tax returns are made available to the public online at https://projects.propublica.org/nonprofits/ and at www.guidestar.org, respectively. The University does not share its governing documents and conflict of interest policy with the public except for a bonafide business purpose. To request access to these documents, please contact 509-527-2402. FORM 990, PART XI, LINE 9 ACTUARIAL ADJUSTMENT ($140,591)