2017-05-11T14:02:42-07:00 2016-06-30 990 2015-07-01 870212470 Westminster College WEST 8018322139 1840 South 1300 East Salt Lake City UT 84105 Sydney Tervort Managing Director 2017-05-11 2015 2021-01-29 14:40:06Z Stephen R Morgan 1840 S 1300 E Salt Lake City UT 84105 99754176 false 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. 32 30 1864 528 0 8426007 9595214 87284493 88084866 393357 853914 517612 598016 96621469 99132010 29528800 30928355 0 42121684 41944385 0 1584138 25571627 25939428 97222111 98812168 -600642 319842 219263592 201026304 69950283 54811771 149313309 146214533 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 81949365 30875907 88084866 Instruction: 2,087 FTE students in undergraduate programs 587 FTE students in graduate programs 814 students graduated in the 2015-2016 academic year 81949365 true true false true false false true true false true true true false false true true true false true false true false true false true false false false true true true false false false false false false true false true false true true false false false true false false false false true 295 0 true 1864 true false false false false false false true true true 1 false false false false false false false false false false X 32 30 false 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 84105 X Stephen R Morgan President 40.00 0.00 X X 298822 0 42343 Kim T Adamson Trustee 1.60 0.00 X 0 0 0 Hamid Adib Trustee 1.60 0.00 X 0 0 0 Jeanne Ambruster 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 Preston Chiaro Trustee 1.60 0.00 X 0 0 0 James R Clark Trustee 1.60 0.00 X 0 0 0 Curt P Crowther Trustee 1.60 0.00 X 0 0 0 Nancy DeFord Trustee 1.60 0.00 X 0 0 0 Thomas A Ellison Esq 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 Robert Garda Trustee 1.60 0.00 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 Henry S Hemingway Trustee 1.60 0.00 X 0 0 0 Laura Kaiser 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 Doug Morton Trustee 1.60 0.00 X 0 0 0 O Wood Moyle IV Trustee 1.60 0.00 X 0 0 0 Catherine Putnam-Netto Trustee 1.60 0.00 X 0 0 0 William Orchow Trustee 1.60 0.00 X 0 0 0 Robert Rendon Trustee 1.60 0.00 X 0 0 0 Pat Richards Trustee 1.60 0.00 X 0 0 0 David E Simmons Trustee 1.60 0.00 X 0 0 0 William Bill Trojan Trustee 1.60 0.00 X 0 0 0 W Curtis Ryan Treasurer 40.00 0.00 X 223252 0 34663 Annalisa Holcombe Secretary 40.00 0.00 X 115643 0 25434 Melissa Flores Secretary 40.00 0.00 X 151459 0 19184 Sydney Tervort Mng Dir, Financ 40.00 0.00 X 114922 0 17322 Lisa Gentile Provost/Dist Serv Prof 40.00 0.00 X 192650 0 32949 John Baworowsky VP, Enrollment 40.00 0.00 X 193044 0 30797 Sheila Yorkin Exec Dir of Communication 40.00 0.00 X 153690 0 27211 Michael Pacanowsky Professor/Chair 40.00 0.00 X 246912 0 29679 James Stimpson Assoc. Professor 40.00 0.00 X 166704 0 29218 Jerry Van Os Professor 40.00 0.00 X 159773 0 13799 Robert Allred Assoc Prov IS/CIO 40.00 0.00 X 155735 0 29528 Adam Hiatt BB Coach/Camp Dir 40.00 0.00 X 153417 0 21574 Brian Levin-Stankevi Former President 0.00 0.00 X 643488 0 16267 James Seidelman Former Key/Dist Service Professor 40.00 0.00 X 229562 0 42788 Jin Wang Former Key & Dean 0.00 0.00 X 165729 0 23725 3364802 436481 49 true true false American Mechanical Systems 7530 S State St Sandy UT 84047 Maintenance/repair 299800 Tac Air PO Box 16002 Salt Lake City UT 84116 Aviation service 287941 Ruffalo Noel Levitz 5660 Greenwood Plaza Blvd 300N Englewood CO 80111 Admissions Search 270298 Rocky Mountain Athletic Conference 1867 Austin Bluffs Pkwy 101 Colorado Springs CO 80921 Membership/Officiat 133382 Registry for College & University Presidents 3 Centennial Dr Peabody MA 01960 Consulting 130937 5 147148 625850 1207009 7615207 806512 9595214 Auxiliary enterprises 5407479 5407479 Tuition and Fees 82677387 82677387 88084866 86644 86644 92177 92177 1001 1001 0 1167969 492876 675093 675093 675093 140772 147148 129290 11482 11482 0 0 Commissions 611710 66503 66503 Interest-Accts Receivable 525990 116330 116330 Other Revenue 358125 358125 44575 44575 585533 99132010 88670399 866397 0 30875907 30875907 52448 52448 0 1395348 423967 971381 0 31268953 26124633 4105437 1038883 2427860 1941151 392546 94163 4588271 3828974 548054 211243 2263953 1868544 320112 75297 0 210070 210070 115424 115424 0 0 0 1959166 1190004 752473 16689 458883 192571 266227 85 2397472 1997804 347521 52147 1252073 904393 334729 12951 8004 8004 1777421 141259 1635412 750 2840574 2557184 267395 15995 0 158577 119931 36806 1840 2859227 2154075 705152 0 3900399 2938470 961929 807033 337310 469723 Misc Other 3003147 1639278 1340263 23606 Food 2426584 2140747 262445 23392 Campus Repair & Maint. 1095794 279483 813007 3304 Memberships/Subscriptions 350078 232202 104083 13793 319502 1026 318476 98812168 81949365 15278665 1584138 0 23450437 19034660 2644631 5725977 1866132 1510132 0 0 4090151 3974975 0 338432 533510 144306773 51552032 95766394 92754741 0 91107415 77492309 0 0 0 219263592 201026304 7240042 6198381 2939780 2407531 39008519 25849373 4058244 3576688 16703698 16779798 69950283 54811771 X 68828790 66716219 23051450 21340395 57433069 58157919 149313309 146214533 219263592 201026304 319842 -3418618 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true false false false false Part II-B, Line 1i - Other Activities Description Westminster College contracted with a lobbyist to counsel and assist the College in obtaining registry on the list of approved schools for Utah Legislative Internships. The services are to be provided at no cost to the College. The contract ended 7/31/15. Activities include:*Monitor all relevant legislation, rules, regulations, policies, and actions.*Arrange visits with designated legislators, state and local officials. X X 2 1 1 2 1 false true 731215 X X X true 71986434 1962262 -3526395 -1074028 -1472017 67876256 71282777 2263920 763076 -1017453 -1305886 71986434 61790000 2031938 8698144 -954792 -282513 71282777 57497471 917088 5430313 -904728 -1150144 61790000 58945411 3440382 -2781913 -902896 -1203513 57497471 0.02000 0.84000 0.14000 true false false 2577798 2577798 116420880 31418650 85002230 2599370 1728624 870746 13616304 11275314 2340990 9092421 7129444 1962977 92754741 77492309 Capital lease obligation 14612852 Funds held on deposit for others 323448 U.S. government grants refundable - gov 1843498 16779798 X 64914327 -3418618 129290 -3289328 68203655 30928355 30928355 99132010 68013103 129290 129290 67883813 30928355 30928355 98812168 Part II, Line 9: Organization Reporting of conservation easements. Westminster College obtained the easements as part of a purchase agreement with the City of Salt Lake recorded on March 10, 2011. The easements are on approximately 1 acre of the total 4.6 acres. Because the easements were part of the purchase, we do not separately account for them in the financial statements or footnotes. 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 wells 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 has been recognized by the Internal Revenue Service as an organization that is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code on its income other than unrelated business income. The College has also been recognized by the State of Utah as an organization exempt from state income taxation except to the extent of unrelated business income. Accordingly, no provision for income taxes is made in the financial statements.As required by US GAAP, the College has identified and evaluated its significant tax positions for which the statute of limitations remain open. The open tax years are the years ended June 30, 2013 through June 30, 2016 for federal tax purposes and Utah tax purposes. The College applied the more likely than not criteria to all tax positions and determined no material unrecognized tax benefits or liability should be recognized. In addition, there have been no material changes in unrecognized benefits as of June 30, 2016, and it is not expected that there will be a material change in the 12 months following June 30, 2016. There have been no related tax penalties or interest which would be classified as a tax expense in the statement of activities. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Expenses related to special event $129290 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Scholarships $30928355 Part XII, Line 2d: Other expenses and losses per audited F/S Expenses related to special event $129290 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Scholarships $30928355 true true true true true true true false false false false false false false false true false true 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. Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Westminster College's non-discrimination policy is as follows:Employment Policy: Westminster College does not discriminate in employment opportunities or practices on the basis of race, color, ethnicity, religion, gender, national origin, age, disability, veteran status, gender identification, sexual orientation or any other characteristic protected by law.Education Policy: Westminster College administers all of its educational programs, related support services, and benefits in a manner which does not discriminate against students or prospective students with regard to race or ethnicity, color, religion, national origin, sex, age, sexual orientation, gender identification, disabilities, genetic information, or status as a veteran, or any other category or classification protected by applicable federal, state, or city laws.The admissions application, scholarship application, academic catalog, class schedules and all other materials sent to prospective students and members of the general community served by the College include the Colleges statement as noted above. Westminster College complies with federal and state non-discrimination laws and will not discriminate in admission and financial aid against any person because of race, color, sex, religion, national origin or physical handicap. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race true East Asia & the Pacific 0 0 Grantmaking Study Abroad 9000 East Asia & the Pacific 0 0 Program Services Graduate Trip 107000 East Asia & the Pacific 0 0 Program Services Undergraduate Trip 176000 East Asia & the Pacific 0 0 Program Services Instruction 20000 East Asia & the Pacific 0 0 Program Services Academic Support 1000 East Asia & the Pacific 0 0 Program Services Student Services 6000 Europe 0 0 Grantmaking Study Abroad 44000 Europe 0 0 Program Services Graduate Trip 328000 Europe 0 0 Program Services Undergraduate Trip 276000 Europe 0 0 Program Services Instruction 172000 Europe 0 0 Program Services Student Services 19000 Europe 0 0 Program Services Institutional Support 13000 North America 0 0 Program Services Graduate Trip 70000 North America 0 0 Program Services Instruction 8000 North America 0 0 Program Services Academic Support 1000 North America 0 0 Program Services Student Services 2000 South Asia 0 0 Program Services Undergraduate Trip 106000 Sub-Saharan Africa 0 0 Program Services Graduate Trip 76000 Sub-Saharan Africa 0 0 Program Services Instruction 4000 1358000 80000 1438000 Institutional Scholarships East Asia & the Paci 1 8900 Student Account N/A Book Institutional Scholarships Europe 4 43548 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. false 2015 Schol Gala 287920 147148 140772 36127 39108 3983 50072 287920 147148 140772 36127 39108 3983 50072 129290 11482 true 0 0 Institutional Scholarships 2033 28238578 Book Value SEOG 137 235582 Book Value UCOPE 4 20900 Book Value Annual Scholarships 357 1248108 Book Value Endowed Scholarships 511 1125039 Book Value Utah Veteran's Grant 2 7700 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 X true true false false false false false false false false Adam Hiatt BB Coach/Camp Dir 153147 270 4559 17015 174991 Brian Levin-Stankevi Former President 371662 271826 12500 3767 659755 James Seidelman Former Key/Dist Service Professor 229562 31112 11676 272350 James Stimpson Assoc. Professor 166704 15669 13549 195922 Jerry Van Os Professor 158723 1050 13799 173572 Jin Wang Former Key & Dean 165189 540 16404 7321 189454 John Baworowsky VP, Enrollment 192534 510 19228 11569 223841 Lisa Gentile Provost/Dist Serv Prof 192250 400 19400 13549 225599 Melissa Flores Secretary 151189 270 14747 4437 170643 Michael Pacanowsky Professor/Chair 246372 540 18003 11676 276591 Robert Allred Assoc Prov IS/CIO 155195 540 15979 13549 185263 Sheila Yorkin Exec Dir of Communication 130555 23135 13662 13549 180901 Stephen R Morgan President 297681 1141 30667 11676 341165 W Curtis Ryan Treasurer 207902 15350 21114 13549 257915 A Salt Lake County Utah 876000316 79567PDG5 2007-04-10 18525326 To advance refund the callable college revenue bonds false false false B Salt Lake County Utah 876000316 79567PDZ3 2015-04-21 12180302 To advance refund the callable false false false A 18525326 869061 15752862 14670 2549541 false true true true B 12180302 579389 12128419 -560568 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 rebate computation was performed for the 2015 bond issue on 5/19/16. We anticipate that the rebate computation will be performed for the 2007 bond issue (4/30/17) and the 2017 bond issue (1/31/18) at the later dates idenitified. 72164 Tuition Tuit Remission Bing Fang Family - Brd 94133 EmployeeCompensation false X 2 5300 Appraisal/cost X 368 Cost X 11 488180 Market Value X 1 247020 Market Value X 4 6577 Market value X Gift baskets 1 19051 Cost X Gift baskets 1 1400 Market Value X Gift baskets 1 5000 Cost X Gift baskets 1 3099 Cost X Gift baskets 1 3500 Cost X Event Use 2 719 Cost X Furniture 4 4477 Appraisal/cost X Gift baskets 38 21696 Cost X Instr/Program 1 125 Cost 1 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 comprise the following Trustees: the Chair of the Board of Trustees, the Vice Chair of the Board of Trustees, the Chairs of Board Committees, the President and one or more other Trustees chosen at large. 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 11b: Form 990 Review Process The Westminster College (the "College") tax return is completed by the Director of Budget, and reviewed by the Managing Director of Financial Affairs and the VP of Finance and Administration. Once completed, the documents are reviewed by the Audit and Compliance 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 Compliance 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 Compliance 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 Compliance 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 Committee and the Audit and Compliance 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 Compensation Committee of the Board of Trustees of Westminster College is responsible for reviewing and making recommendations to the Board of Trustees regarding the terms of contract with the President and the President's compensation, conducting an annual evaluation of the President, and overseeing compensation for the provost, vice presidents, president's cabinet, and covered employees for fairness, effectiveness, and reasonableness. * In forming a recommendation regarding the President's compensation, the Committee will rely on comparability data, such as the compensation paid to Presidents and executive officers 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 Committee shall fully disclose the proposed employment contract for the President, including its recommendation for compensation and all material financial terms, to the full Board of Trustees for approval. * Concurrent with its recommendation regarding compensation, the Committee shall provide an annual report to the Board regarding its evaluation of the President's performance. * The President will present to the Committee his or her report on compensation for the provost, vice presidents, president's cabinet, and any covered employee, including comparability data and performance information. * The Committee will take and keep minutes that document how it formed its recommendations and approval decisions. The minutes will include the following: a The terms of the compensation and the date it was approved; b The members of the Committee who were present during the Committee meetings and who voted on the recommendation; and c The comparability data obtained and reviewed and the source of the data. 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 Managing Director of Financial Affairs, Office of Administrative Services, at 801-832-2133. Form 990, Part I, Line 4 Non-independent Trustee:* President Stephen Morgan is both an officer and trustee for Westminster College.* Trustee Bing Fang has a business transaction with the College that is required to be reported on Schedule L. 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. Schedule D, Part V, Line 2 a-c The numbers reflected in the Form 990 Schedule D, Part V, Line 2 a-c are the percentages related to the End of Year Endowment funds balance prior to the reclassification entry for the College's underwater endowments ($868,288 in 2016, $150,414 in 2015, $90,505 in 2014, $387,734 in 2013, $928,080 in 2012, and $286,992 in 2011 moved from term to unrestricted endowment funds). The percentages from the audited financial statements would be as follows:2016 2015 2014 2013 2012 2011 1% 2% 2% 2% 0% 1% Board designated or quasi-endowment 84% 78% 76% 80% 84% 78% Permanent endowment 15% 20% 22% 18% 16% 21% Term endowment 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 false false false false false false false false false false false false false false false false false false true Bill and Vieve Gore Endowment Fund s 625850 End Spend Rate