2015-02-03T11:12:50-06:00 2014-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2013-07-01 910473310 WHITWORTH UNIVERSITY WHIT 5097774225 300 W HAWTHORNE ROAD SPOKANE WA 99251 GERALD L GEMMILL VP, FINANCE & ADMINISTRATION 5097774225 2015-01-12 1 LAWRENCE H MOHR CPA P00447603 6128764500 2013 2016-02-25 16:41:14Z BECK TAYLOR 300 W HAWTHORNE ROAD SPOKANE WA 99251 159352378 0 X WWW.WHITWORTH.EDU X 1890 WA SINCE 1890, WHITWORTH HAS HELD FAST TO ITS FOUNDING MISSION OF PROVIDING "AN EDUCATION OF MIND AND HEART" THROUGH RIGOROUS INTELLECTUAL INQUIRY GUIDED BY DEDICATED CHRISTIAN SCHOLARS. RECOGNIZED AS ONE OF THE TOP REGIONAL COLLEGES AND UNIVERSITIES IN THE WEST, WHITWORTH UNIVERSITY HAS AN ENROLLMENT OF OVER 2,900 STUDENTS AS OF THE FALL OF 2013 AND OFFERS 60 UNDERGRADUATE AND GRADUATE DEGREE PROGRAMS. IN RECENT YEARS, WHITWORTH HAS ENJOYED RECORD LEVELS OF STUDENT ENROLLMENT AND RETENTION, THE STRONGEST FINANCIAL POSITION IN THE UNIVERSITY'S HISTORY, AND INCREASED EXTERNAL VISIBILITY. 31 30 2331 108 15000 -5000 10914730 14796752 95579378 100981841 4325941 4229072 -702178 105952 110117871 120113617 36837748 40232654 0 0 41101820 43174469 0 0 3109084 29074030 31052904 107013598 114460027 3104273 5653590 257428452 275488332 98782715 97584749 158645737 177903583 X SINCE 1890, WHITWORTH HAS HELD FAST TO ITS FOUNDING MISSION OF PROVIDING "AN EDUCATION OF MIND AND HEART" THROUGH RIGOROUS INTELLECTUAL INQUIRY GUIDED BY DEDICATED CHRISTIAN SCHOLARS. 0 0 80286179 40232654 88386618 WHITWORTH UNIVERSITY'S ENROLLMENT (2013-14): UNDERGRADUATE: 2,670; GRADUATE: 210. UNDER-REPRESENTED ETHNIC ENROLLMENT UNDERGRADUATE: 21.0 PERCENT. SIX-YEAR GRADUATION RATE (2012-13): 74.0 PERCENT OF FIRST-TIME, FULL-TIME STUDENTS ENROLLED IN FALL 2007 GRADUATED WITHIN SIX YEARS. FRESHMAN-TO-SOPHOMORE RETENTION RATE (2012-13): 89.1 PERCENT. THE UNIVERSITY UNDERGRADUATE STUDENT BODY HAS A COMPOSITION OF 79%/21% WHITE/NON-WHITE; 59.8%/40.2% FEMALE/MALE AND REPRESENTATION OF 39 COUNTRIES. THE UNIVERSITY OFFERS 60 UNDERGRADUATE AND GRADUATE DEGREE PROGRAMS; THE MOST PROMINENT ARE ELEMENTARY EDUCATION, BUSINESS MANAGEMENT, ENGLISH, BIOLOGY AND PSYCHOLOGY. IN FISCAL YEAR 2013-14, WHITWORTH STUDENTS SAW THE OPENING OF THE NEW WHITWORTH RECREATION CENTER, AN $11 MILLION BUILDING. 2013-14 SCHOOL YEAR IS ALSO THE 14TH YEAR IN A ROW THAT WHITWORTH HAS BEEN IN THE TOP 10 OF U.S. NEWS AND WORLD REPORT'S ANNUAL RANKINGS; THE PRINCETON REVIEW AGAIN DESIGNATED WHITWORTH A "BEST IN THE WEST" UNIVERSITY IN THE REVIEW'S "2013 BEST COLLEGES: REGION BY REGION" GUIDE. IN 2013, WHITWORTH RECEIVED THE MODELS OF EXCELLENCE AWARD FOR TEACHER EDUCATION FROM THE ASSOCIATION OF INDEPENDENT LIBERAL ARTS COLLEGES FOR TEACHER EDUCATION. THE SAME YEAR, THE UNIVERSITY WAS NAMED A TOP PRODUCER OF STUDENTS WHO RECEIVE FULBRIGHT AWARDS 8351416 6713780 STUDENT SERVICES: WHITWORTH'S RESIDENCE HALLS AND/OR ON-CAMPUS HOUSES/APARTMENTS ACCOMMODATE OVER 1,400 STUDENTS (FALL 2013). WHITWORTH HAS A TWO-YEAR RESIDENCY REQUIREMENT. THE UNIVERSITY OFFERS 9 HALLS AND 26 THEME HOUSES. STUDENT CLUBS AND ORGANIZATIONS: WHITWORTH HAS OVER 40 STUDENT CLUBS, RANGING FROM AMNESTY INTERNATIONAL TO THE HAWAIIAN CLUB. 2823743 5709561 AUXILIARY SERVICES: WHITWORTH UNIVERSITY PROVIDES DINING SERVICES TO OVER 1,400 RESIDENT STUDENTS AND TO THE MANY OTHER STUDENTS WHO LIVE OFF CAMPUS. IN FISCAL YEAR 2014, AUXILIARY SERVICES GENERATED GROSS REVENUES OF OVER $12 MILLION THAT HELPED SUPPORT THE ACADEMIC AND STUDENTS SERVICES PROVIDED TO THE ALMOST 3,000 UNDERGRADUATE AND GRADUATE STUDENTS REGISTERED AT THE UNIVERSITY. 28000 171882 28000 171882 91489338 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 1 1 1 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 163 0 2331 1 1 1 1 CJ CS 0 0 0 1 1 0 0 0 0 X 31 30 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 AK CA WA X X LUZ MERKEL 5097774225 300 W HAWTHORNE ROAD SPOKANE WA 99251 DAVID MYERS TRUSTEE 1.00 X 0 0 0 JAMES MUNYON TRUSTEE 1.00 X 0 0 0 WALTER OLIVER TRUSTEE 1.00 X 0 0 0 ANDREW ROBBLEE TRUSTEE 1.00 X 0 0 0 JENNIFER RATCLIFFE TRUSTEE 1.00 X 0 0 0 BECK TAYLOR PRESIDENT 40.00 1.00 X X 304905 0 95132 KENNETH ROBERTS TRUSTEE 1.00 X 0 0 0 JASON THACKSTON TRUSTEE 40.00 X 0 0 0 JOHN DAVID ROBBLEE TRUSTEE 40.00 X 0 0 0 TERRI WILSON TRUSTEE 40.00 X 0 0 0 STUART STILES TRUSTEE 1.00 X 0 0 0 JOHN SOWERS TRUSTEE 1.00 X 0 0 0 ANNE STORM TRUSTEE 1.00 X 0 0 0 ARTHUR SYMONS TRUSTEE 1.00 X 0 0 0 DEBBIE COZZETTO TRUSTEE 1.00 X 0 0 0 RANDY CLARK TRUSTEE 1.00 X 0 0 0 PAUL CUNNINGHAM TRUSTEE 1.00 X 0 0 0 TRAVIS DOWNS TRUSTEE 1.00 X 0 0 0 CLARK DONNELL TRUSTEE 1.00 X 0 0 0 JAMES BENNETT TRUSTEE 1.00 X 0 0 0 PETER BARNES TRUSTEE 1.00 X 0 0 0 CHARLES BOPPELL TRUSTEE 1.00 X 0 0 0 SCOTT CHANDLER TRUSTEE 1.00 X 0 0 0 JEREMIAH CASE TRUSTEE 1.00 X 0 0 0 SCOTT DUDLEY TRUSTEE 1.00 X 0 0 0 BRIAN KIRKPATRICK TRUSTEE 1.00 X 0 0 0 MICHAEL KEENAN TRUSTEE 1.00 X 0 0 0 ANDREA LAIRSON TRUSTEE 1.00 X 0 0 0 JAMES LOW TRUSTEE 1.00 X 0 0 0 WILLIAM FIX TRUSTEE 1.00 X 0 0 0 PHILIP EATON TRUSTEE 1.00 X 0 0 0 NICHOLAS FOWLER TRUSTEE 1.00 X 0 0 0 GARY HOPKINS TRUSTEE 1.00 X 0 0 0 KATHLEEN GOODRICH TRUSTEE 1.00 X 0 0 0 BRIAN BENZEL VP, FINANCE - PART YEAR 40.00 1.00 X 176665 0 19543 GERALD GEMMILL VP, FINANCE - PART YEAR 40.00 X 26865 0 3894 DENNIS STERNER PROFESSOR 40.00 X 131600 0 16854 BARBARA SANDERS PROFESSOR 40.00 X 136403 0 17211 SCOTT MCQUILKIN VP FOR INSTITUTIONAL ADVAN 40.00 1.00 X 156229 0 87812 NOELLE WIERSMA ASSOCIATE PROFESSOR 40.00 X 127237 0 34041 TIMOTHY WILKINSON DEAN, SCHOOL OF BUSINESS 40.00 X 151437 0 58565 WILLIAM ROBINSON FORMER PRESIDENT 40.00 1.00 X 184175 0 0 1395516 0 333052 33 1 1 0 VANDERVERT CONSTRUCTION INC 608 E HOLLAND AVE SPOKANE WA 99218 CONSTRUCTION 1837819 BHWI LLC 522 RIVERSIDE AVE 300 SPOKANE WA 99217 ADVERTISING 454961 EDWARDS LALONE TRAVEL 221 W MAIN AVE SPOKANE WA 99201 TRAVEL AGENCY 434962 INTEGRUS ARCHITECTURE PS 10 SOUTH CEDAR ST SPOKANE WA 99201 CONSTRUCTION 386733 RUFFALO CODY LLC PO BOX 3018 CEDAR RAPIDS IA 524063018 CONSULTANT 347448 12 16525 2032604 4163009 8584614 612096 14796752 TUITION AND FEES 611710 86729045 86729045 AUXILIARY ENTERPRISES 611710 12595272 12595272 SALES AND SERVICES 611710 1657524 1657524 100981841 3175100 -5000 3180100 94458 94458 79151 0 79151 79151 20000 59151 40108193 39148679 959514 959514 959514 116883 16525 90082 26801 26801 120113617 100981841 15000 4320024 40232654 40232654 522644 111437 362061 49146 32026305 21716762 9411759 897784 2150201 1440635 645060 64506 6232087 4175498 1869626 186963 2243232 1502965 672970 67297 1152765 726242 403468 23055 91703 36681 53188 1834 119404 119404 472923 179711 283754 9458 595594 476475 119119 2380885 1452340 892832 35713 1731042 1038625 657796 34621 2055 2055 2472217 1755274 692221 24722 2246383 1008855 818293 419235 1577239 864887 400993 311359 4017473 4017473 7400010 5902616 1349393 148001 702419 526814 175605 SODEXO BOARD 3529679 2823743 176484 529452 EQUIPMENT/REPAIRS/OTHER 1420334 852202 539725 28407 SUBSCRIPTIONS, PUBLICAT 883311 387926 336973 158412 FED GRANT ADMIN EXPENSE 257468 257468 114460027 91489338 19861605 3109084 3965026 5432435 4703237 7182385 1941537 1951707 4143027 4132879 94390 81480 536183 1029354 177770138 69807196 110343177 107962942 67887195 79915793 33559050 39605972 30255630 28193385 257428452 275488332 9114732 8739251 3587212 3576528 2115129 2202164 80342931 79109279 3622711 3957527 98782715 97584749 X 57043668 58821770 34324091 46470578 67277978 72611235 158645737 177903583 257428452 275488332 5653590 13604256 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 5730 0 0 0 5730 0 PART II-B, LINE 1: THE UNIVERSITY BELONGS TO THE INDEPENDENT COLLEGES AND UNIVERSITIES OF WASHINGTON AND THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES AND AS SUCH PARTICIPATES IN THE LOBBYING ACTIVITIES OF SUCH ORGANIZATIONS. ICW INDICATED THE ESTIMATED AMOUNT OF THE UNIVERSITY FEES DEDICATED TO LOBBYING IN FYE 2014 ABOUT $5,200. NAICU INDICATED THE ESTIMATED AMOUNT OF THE UNIVERSITY FEES DEDICATED TO LOBBYING IN FYE 2014 WAS ALMOST $530. 108080939 5122928 15710869 2979649 125935087 98870068 1885621 10036245 2710995 108080939 99247149 4484148 -2284488 2576741 98870068 80053250 3413412 18082616 2302129 99247149 73923116 3080981 5362563 2313410 80053250 0.11150 0.56810 0.32040 1 0 5786315 5786315 128736137 48832161 79903976 17870289 11091136 6779153 25377397 9883899 15493498 107962942 EQUITY INDEX FUND 9417360 F COMMODITIES 2743898 F REAL ESTATE INVESTMENT 9161109 F NOTES REC. COLL/REAL ESTATE 222800 F SINGLE PREMIUM LIFE INS. POLICY 143546 F LIMITED PARTNERSHIPS 5239015 F PRIVATE EQUITY FUNDS 4381326 F HEDGE FUNDS 8039454 F OTHER INVESTMENTS 257464 F 39605972 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 20436512 DEFERRED DEBT ACQUISITION COSTS 715729 DEPOSITS HELD BY TRUSTEE 7041144 28193385 STUDENT DEPOSITS 2007974 ASSET RETIREMENT OBLIGATION 891272 INTEREST RATE EXCHANGE LIABILITY 1058281 3957527 X PART V, LINE 4: THE ENDOWMENT FUNDS ARE MAINLY USED TO PROVIDE SCHOLARSHIP SUPPORT TO STUDENTS SO THAT THEY CAN ATTEND THE UNIVERSITY. SOME OF THE FUNDS ARE ALSO USED TO PROVIDE FUNDING SUPPORT FOR RESEARCH AND DEPARTMENTAL ACTIVITIES. PART X, LINE 2: THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2014 AND 2013. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. THE TAX RETURNS FOR FISCAL YEARS 2011 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATION POLICY IS PUBLISHED IN ALL STUDENT BROCHURES AND WEBSITES. THE POLICY IS ALSO PUBLISHED IN THE LOCAL NEWSPAPER AT LEAST ONCE DURING THE FISCAL YEAR. SCHEDULE E, PART I, LINE 6 WHITWORTH UNIVERSITY PARTICIPATES IN THE FEDERAL FINANCIAL AID PROGRAM AND AS SUCH, MANAGES FEDERAL AND STATE AID THAT IS ALLOCATED TO THE STUDENTS. CENTRAL AMERICA AND THE CARIBBEAN 1 1 PROGRAM SERVICES - CAPITAL CONTRIBUTIONS TO WHITWORTH COSTA RICA LIMITADA ACADEMIC INSTRUCTION 700376 CENTRAL AMERICA AND THE CARIBBEAN 0 1 CAPITAL CONTRIBUTIONS FOR PLANT INVESTMENT ACADEMIC INSTRUCTION 56400 CENTRAL AMERICA AND THE CARIBBEAN 0 1 INVESTMENT 8094133 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 67765 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 280421 EUROPE 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 256895 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 55750 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 316414 1 3 0 0 1 3 9828154 0 9828154 1 0 1 1 1 0 SCHEDULE F, PART IV, LINE 4: THE UNIVERSITY INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN PASSIVE FOREIGN INVESTMENT COMPANIES. THE INVESTMENT PARTNERSHIPS HAVE PROPERLY FILED FORM 8621. UNDER THESE FACTS, IT IS NOT NECESSARY FOR THE UNIVERSITY TO FILE AN ADDITIONAL 8621. SCHEDULE F, PART IV, LINE 5: THE UNIVERSITY INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN FOREIGN PARTNERSHIPS. HOWEVER, THE UNIVERSITY DOES NOT MEET THE FILING REQUIREMENTS OF FORM 8865 AS A RESULT. PIRATE NIGHT 71742 16525 55217 9385 16333 11018 GOLF-SPOKANE 42858 42858 9755 21232 454 1 18808 18808 14539 6338 1028 133408 16525 116883 33679 43903 12500 90082 26801 1 FINANCIAL AID FOR TUITION, ROOM AND BOARD EXPENSES 2630 40232654 PART I, LINE 2: STUDENTS MUST SUBMIT THEIR FAFSA FEDERAL FORM TO DOCUMENT THEIR NEED FOR FEDERAL FINANCIAL AID. ONCE THE FINANCIAL AID IS AWARDED, THE GRANTS ARE TRANSMITTED TO THE STUDENTS' INSTITUTIONAL ACCOUNTS TO PAY FOR TUITION CHARGES, THERE IS ALSO A FOLLOW UP PROCESS DURING THE SEMESTER AND SCHOOL YEAR TO ENSURE ACADEMIC CREDITS COMPLETION AND SATISFACTORY ACADEMIC PROCESS BEFORE ADDITIONAL FINANCIAL AID IS AWARDED. X X X X X 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 BECK TAYLOR PRESIDENT 279352 0 0 0 25553 0 64050 0 31082 0 400037 0 0 0 BRIAN BENZEL VP, FINANCE - PART YEAR 174569 0 0 0 2096 0 13606 0 5937 0 196208 0 0 0 BARBARA SANDERS PROFESSOR 136000 0 0 0 403 0 10880 0 6331 0 153614 0 0 0 SCOTT MCQUILKIN VP FOR INSTITUTIONAL ADVAN 154783 0 0 0 1446 0 12383 0 75429 0 244041 0 0 0 NOELLE WIERSMA ASSOCIATE PROFESSOR 126985 0 0 0 252 0 10100 0 23941 0 161278 0 0 0 TIMOTHY WILKINSON DEAN, SCHOOL OF BUSINESS 150663 0 0 0 774 0 12839 0 45726 0 210002 0 0 0 WILLIAM ROBINSON FORMER PRESIDENT 183875 0 0 0 300 0 0 0 0 0 184175 0 0 0 PART I, LINE 1A THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S PRESIDENT ARE ADOPTED AND APPROVED BY AN EXECUTIVE COMPENSATION COMMITTEE WHICH IS A SUB-COMMITTEE OF THE BOARD OF TRUSTEES. PART I, LINE 4B DR. BECK TAYLOR PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN UNDER SECTION 457(F). A $43,650 NON-VESTED CONTRIBUTION WAS MADE IN JULY OF 2013, WHICH IS A PART OF COLUMN C IN PART II. A WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY 911306482 939781G53 2009-11-04 63581858 CONSTRUCTION 0 0 0 B WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY 911306482 939781P20 2012-03-01 20065060 CONSTRUCTION 0 0 0 A 3765000 64064726 4302394 189112 8543106 1069340 35304616 14658896 2012 1 1 1 1 B 250000 20133020 1250699 1050221 372499 15990833 1481814 2013 0 0 0 1 A 0 1 1 1 0 0.00100 0.00100 0 0 1 B 0 1 1 1 0 0.06700 0.06700 0 0 1 A 0 1 1 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART I, COLUMN F: BONDS REFUNDED BY SERIES 2009: SERIES 2006 (ISSUED SEPTEMBER 28, 2006), SERIES 2001 (ISSUED OCTOBER 10, 2001), AND SERIES 1998 (ISSUED DECEMBER 22, 1998). SCHEDULE K, PART II, LINE 3: AMOUNT LISTED DIFFERS FROM THE ISSUE PRICE LISTED IN PART I, (E) DUE TO INVESTMENT EARNINGS ACCRUED. SCHEDULE K, PART III, LINE 4, COLUMN B: THE PRIVATE BUSINESS USE PERCENTAGE FOR FY 6/30/14 EXCEEDS THE 5% LIMIT FOR FY 6/30/14 DUE TO A NEW CONTRACTOR OPERATING SOME OF THE NEW FACILITIES THIS YEAR; HOWEVER, IT IS ANTICIPATED THAT THIS CONTRACTUAL RELATIONSHIP WILL MEET SAFE HARBOR PROCEDURES AND THE PRIVATE USE WILL NOT REACH THE 5% LIMIT OVER THE LIFE OF THE BOND THAT FUNDED PARTIAL CONSTRUCTION OF THE FACILITY. SCHEDULE K, PART III, LINE 7: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. AVISTA UTILITIES JASON THACKSTON (TRUSTEE) IS AN OFFICER OF AVISTA UTILITIES. 1200000 UTILITY EXPENSE. 0 X 8996 FAIR MARKET VALUE X 1565 FAIR MARKET VALUE X 8 491250 FAIR MARKET VALUE X AUCTION ITEMS 12 69258 FAIR MARKET VALUE X GOLF EQUIPMEN 1 17600 FAIR MARKET VALUE X TRAVEL VOUCHE 2 14427 FAIR MARKET VALUE X CONSTRUCTION 1 9000 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): REFERS TO THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 TWO MEMBERS OF THE BOARD OF DIRECTORS, ANDREW ROBBLEE AND DAVID ROBBLEE, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES HAS DELEGATED THE REVIEW RESPONSIBILITY TO ITS AUDIT COMMITTEE. ONCE THE REVIEW IS COMPLETED THE 990 IS PLACED IN A SECURE WEBSITE FOR THE BOARD'S INSPECTION AND REVIEW BEFORE FILING THE 990. FORM 990, PART VI, SECTION B, LINE 12C STAFF AND FACULTY: AT THE BEGINNING OF THE YEAR, WE TIE THE COMPLETION OF THE CONFLICT OF INTEREST DISCLOSURE FORM TO BEING ABLE TO AUTHORIZE OR REQUEST ANY PAYMENT FOR THE UNIVERSITY. THIS IS TRACKED IN A DATABASE. TRUSTEES: THE SECRETARY OF THE BOARD ENSURES THAT EVERY TRUSTEE COMPLETES THE DISCLOSURE FORM EVERY FALL MEETING. IF ANYONE'S FORM IS MISSING, SHE OR HER ASSISTANT FOLLOW UP UNTIL THE FORM IS COMPLETED. THEN, THE AUDIT COMMITTEE REVIEWS THOSE FORMS WITH DISCLOSED CONFLICT DURING THE FALL MEETING FOR THE STAFF AND FACULTY AND DURING THE SPRING FOR TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR KEY OFFICERS REPORTING TO THE PRESIDENT WAS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES IN APRIL 2013; THIS PROCESS INVOLVED AN INDEPENDENT ANALYSIS BY AN OUTSIDE CONSULTANT WHO COMPARED COMPENSATION FOR THESE INDIVIDUALS AGAINST PEER INSTITUTIONS. THESE KEY EMPLOYEES INCLUDE THE EXECUTIVE VICE PRESIDENT FOR ACADEMIC AFFAIRS, THE VICE PRESIDENT FOR INSTITUTIONAL ADVANCEMENT, THE VICE PRESIDENT FOR STUDENT LIFE, THE VICE PRESIDENT FOR ADMISSIONS AND FINANCIAL AID, AND THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION. COMPENSATION FOR THE PRESIDENT WAS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES IN APRIL 2013; THIS PROCESS INVOLVED AN INDEPENDENT ANALYSIS BY AN OUTSIDE CONSULTANT WHO COMPARED COMPENSATION FOR THIS INDIVIDUAL AGAINST PEER INSTITUTIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST STATEMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE AT THE UNIVERSITY'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 16B: WHILE WHITWORTH UNIVERSITY DOES NOT HAVE A WRITTEN POLICY REQUIRING EVALUATION OF ITS PARTICIPATION IN A JOINT VENTURE, THE UNIVERSITY HAS REVIEWED THE IMPACT OF THIS JOINT VENTURE BOTH INTERNALLY AND WITH EXTERNAL ADVISORS. FORM 990, PART XII, LINE 2C: NEITHER THE OVERSIGHT PROCESS OF THE AUDIT OR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT CHANGED DURING THE CURRENT YEAR. THE WHITWORTH FOUNDATION 300 W HAWTHORNE RD SPOKANE WA 99251 237232067 FUNDRAISING SUPPORT FOR WHITWORTH UNIVERSITY WA 501(C)(3) 11B WHITWORTH UNIVERSITY 1 EMPLOYER CONTRIBUTION VEBA TRUST WHITWORTH UNIVERSITY 300 W HAWTHORNE RD SPOKANE WA 99251 454667885 RETIREE MEDICAL BENEFITS WA 501(C)(9) 0 EMPLOYEE CONTRIBUTION VEBA TRUST WHITWORTH UNIVERSITY 300 W HAWTHORNE RD SPOKANE WA 99251 454667994 RETIREE MEDICAL BENEFITS WA 501(C)(9) 0 WHITWORTH COSTA RICA LIMITADA CALLE 7 AVENIDAS 7 Y 9 EDIFICIO SAN JOSE CS EDUCATIONAL INSTITUTION CS WHITWORTH UNIVERSITY C -23633 3248859 1.00000 1 CHARITY REMAINDER UNITRUSTS (23) CHARITABLE TRUST WA N/A T 0 CHARITY REMAINDER ANNUITY TRUSTS (2) CHARITABLE TRUST WA N/A T 0 LIFE ANNUITY TRUSTS (14) CHARITABLE TRUST WA N/A T 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 THE WHITWORTH FOUNDATION C 2032604 CASH CONTRIBUTION WHITWORTH COSTA RICA LIMITADA B 756776 CASH