2015-05-13T20:00:09-05:00 2014-06-30 990 2013-07-01 910567740 BOARD OF TRUSTEES OF WHITMAN COLLEGE BOAR 5095275592 345 Boyer Ave Walla Walla WA 993622067 PETER HARVEY TREASURER & CFO 2015-05-13 2013 2016-02-25 16:41:14Z GEORGE BRIDGES 345 Boyer Ave Walla Walla WA 99362 204667731 false X WWW.WHITMAN.EDU X 1859 WA THE MISSION OF WHITMAN COLLEGE IS TO PROVIDE AN EXCELLENT, WELL-ROUNDED LIBERAL ARTS AND SCIENCES UNDERGRADUATE EDUCATION. 18 17 1882 881 -444470 -474023 15233571 16682083 72407124 78137607 58109895 71850710 4634928 2731006 150385518 169401406 22367267 23502386 0 0 43924466 44144148 0 0 2780040 28112119 28639331 94403852 96285865 55981666 73115541 646767477 719036562 99229683 100457417 547537794 618579145 THE MISSION OF WHITMAN COLLEGE IS TO PROVIDE AN EXCELLENT, WELL-ROUNDED LIBERAL ARTS AND SCIENCES UNDERGRADUATE EDUCATION. false false 48194569 68496067 ACADEMIC INSTRUCTION, SUPPORT AND OTHER PROGRAMS: 1,482 FULL TIME EQUIVALENT STUDENTS, 413 GRADUATES 23502386 23502386 INSTITUTIONAL FINANCIAL AID 1,231 STUDENTS RECEIVING INSTRUCTIONAL SCHOLARSHIPS, 814 STUDENTS RECEIVING FEDERAL LOANS OR GRANTS 13116313 9641540 AUXILIARY ENTERPRISES: 784 STUDENTS IN COLLEGE-PROVIDED HOUSING, 723 STUDENTS IN COLLEGE-PROVIDED BOARD PLANS 84813268 true true false true false false true false true true true false false true true false true true false true false true false false false false false true true true false false false false false false true false true false true true false false false true true true false false true 2891 0 true 1882 true true true false false false false false true 1 false false false X 18 17 true false false false false false false true true false false true true true true true true true true false OR WA X X Walter Froese Controller 5095274936 345 Boyer Ave Walla Walla WA 99362 BRADLEY M MCMURCHIE CHAIR 1.00 2.00 X X 0 0 0 NANCY B SERRURIER VICE CHAIR 1.00 2.00 X X 0 0 0 ANDREW U FERRARI TRUSTEE 1.00 1.00 X 0 0 0 BARBARA S FEIGIN TRUSTEE 1.00 1.00 X 0 0 0 DAVID NIERENBERG TRUSTEE 1.00 1.00 X 0 0 0 DEAN ALLEN NICHOLS TRUSTEE 1.00 1.00 X 0 0 0 JAMES R MOORE TRUSTEE 1.00 1.00 X 0 0 0 JANICE M ABRAHAM TRUSTEE 1.00 1.00 X 0 0 0 JOHN C COLEMAN TRUSTEE 1.00 1.00 X 0 0 0 JOHN W STANTON TRUSTEE 1.00 1.00 X 0 0 0 JOSEPH C DAVIS TRUSTEE 1.00 1.00 X 0 0 0 KAREN E GLOVER TRUSTEE 1.00 1.00 X 0 0 0 MEGAN FERGUSON CLUBB TRUSTEE 1.00 1.00 X 0 0 0 MEGAN MEDICA TRUSTEE 1.00 1.00 X 0 0 0 PETER H VAN OPPEN TRUSTEE 1.00 1.00 X 0 0 0 RYAN C CROCKER TRUSTEE 1.00 1.00 X 0 0 0 SARAH O WANG TRUSTEE 1.00 1.00 X 0 0 0 STEPHEN E HAMMOND TRUSTEE 1.00 1.00 X 0 0 0 THOMAS H MCCRACKEN TRUSTEE 1.00 1.00 X 0 0 0 WALTER C MINNICK TRUSTEE 1.00 1.00 X 0 0 0 WILLIAM G WAY TRUSTEE 1.00 1.00 X 0 0 0 GEORGE S BRIDGES PRESIDENT 40.00 X 350921 0 194761 PETER HARVEY CFO/TREASURER 40.00 2.00 X 212805 0 47385 CHARLES E CLEVELAND DEAN OF STUDENTS 40.00 X 164793 0 34521 DAN M TERRIO CHIEF INFORMATION OFFICER 40.00 X 154456 0 24437 JOHN W BOGLEY VP FOR DEVELOPMENT 40.00 X 196919 0 85502 TIMOTHY V KAUFMAN-OSBORN PROVOST & DEAN OF THE FACULTY 40.00 X 190241 0 52675 DAVID F SCHMITZ FACULTY 40.00 X 151071 0 50653 PATRICK KEEF FACULTY 40.00 X 153323 0 23259 PAUL H YANCEY FACULTY 40.00 X 150319 0 19491 ROBERT J CARSON FACULTY 40.00 X 152331 0 24896 SUSAN PICKETT FACULTY 40.00 X 138043 0 22298 2015222 0 579878 28 false true false BON APPETIT P O BOX 417632 BOSTON MA 02241 FOOD SERVICES 4101902 LEONE & KEEBLE INC P O BOX 2747 SPOKANE WA 99220 CONSTRUCTION 1924515 OPP & SIEBOLD GENERAL CONSTRUCTION 1220 WEST POPLAR WALLA WALLA WA 99362 CONSTRUCTION 742150 S & K MOUNTAIN CONSTRUCTION INC 822 W MAIN STREET C WALLA WALLA WA 99362 CONSTRUCTION 545788 MONTICELLO ASSOCIATES 1200 17TH ST STE 2600 DENVER CO 802021200 INVESTMENT CONSULTING SERVICES 250000 12 X 3522731 728847 12430505 6222063 16682083 STUDENT TUITION & FEES 611310 68500539 68500539 HOUSING & MEAL SERVICES 611310 8481695 8481695 BOOKSTORE 451211 1155373 1155373 0 0 0 0 0 0 78137607 -3796589 -448942 -3347647 0 0 2873362 1547935 1325427 0 1325427 1325427 109349915 33702616 75647299 0 75647299 75647299 0 0 20246 15774 4472 4472 OTHER 900099 1401107 1401107 0 0 0 0 0 0 1401107 169401406 78137607 -444470 75026186 0 22361849 22361849 1140537 1140537 0 1284500 520850 552186 211464 0 31454994 26781329 3370430 1303235 2785521 2322907 327750 134864 6389728 5328534 751828 309366 2229405 1859150 262316 107939 0 78205 66205 6000 6000 102540 72540 15000 15000 8860 8860 0 0 9112671 8491498 455749 165424 0 299276 249573 35857 13846 1552549 764280 788269 0 2138651 2031719 96239 10693 3480836 2864020 403014 213802 0 0 2096173 1991364 94328 10481 0 6239080 5927126 280759 31195 605782 242262 363520 COMMUNICATIONS 851875 510219 112670 228986 SUPPLIES 5633716 4848189 767782 17745 PAUL GARRETT EXPENSES -203662 -203662 21ST CENTURY TRUST EXPENSES -3357221 -3357221 0 0 0 0 96285865 84813268 8692557 2780040 0 846394 860499 19842681 28352183 19552225 23718646 262909 432678 0 0 0 0 545610 337011 300365 293602 210887428 68140828 142680686 142746600 188464342 208899499 270100694 309025870 3045693 3040614 1125878 1329360 646767477 719036562 6677297 8757380 3433517 3448661 1550479 1524128 57030977 56342353 0 0 1062193 667116 29475220 29717779 99229683 100457417 X 226401053 247694157 172771380 211214769 148365361 159670219 547537794 618579145 646767477 719036562 X 73115541 -2074190 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 3919 true 4941 false false 8860 false Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i THE AMOUNT OF $3,919 IS THE PORTION OF INDEPENDENT COLLEGES OF WASHINGTON FEES/DUES ALLOCATED TO LOBBYING. COSTS ALLOCATED TO THE COLLEGE PRESIDENT'S TIME AND TRAVEL COSTS TO MEET WITH STATE AND FEDERAL LEGISLATORS WERE $4,941. 1410125 X X X false 414542107 7296996 73823357 7636808 10893190 477132462 373745231 9015129 49256080 7310481 10163852 414542107 374507651 7129763 8565779 7008868 9449094 373745231 313738735 9042964 66900952 6541015 8633985 374507651 278739032 5407786 44766917 6661827 8513173 313738735 0.31000 0.30000 0.39000 false false 11412776 6704580 18117356 8860465 176197132 63960845 121096752 0 6302350 4179983 2122367 1410125 1410125 142746600 0 0 COMMINGLED TRUSTS 38961626 F INVESTMENT SHARES BELONGING TO RELATED ENTITIES -5043638 F ALTERNATIVE INVESTMENTS 275107882 F 309025870 0 POST RETIREMENT BENEFIT OBLIGATION 5263758 SPLIT INTEREST AGREEMENTS 9559786 INTEREST RATE EXCHANGE AGREEMENTS 10880000 MED/DENTAL INSURANCE TERMINAL LIABILITY 918182 DEFERRED COMPENSATION 1329360 ASSET RETIREMENT OBLIGATION 775693 SALARY CONTINUATION PLAN 991000 29717779 X Schedule D, Part III, Line 4, Collections of art - description of collections THE COLLEGE HAS COLLECTIONS OF WORKS OF ART AND RARE BOOKS THAT ARE UTILIZED BY THE STUDENTS IN THEIR STUDIES. Schedule D, Part V, Line 4, Intended uses of endowment funds ENDOWMENT FUNDS ARE USED SOLELY TO SUPPORT THE MISSION OF WHITMAN COLLEGE FOR COSTS SUCH AS FINANCIAL AID TO STUDENTS, FACULTY SALARIES AND TO SUPPORT THE LIBRARY. Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote MANAGEMENT BELIEVES THEY HAVE NO UNCERTAIN TAX POSITIONS AND IN ADDITION, UNRELATED BUSINESS INCOME TAX FOR WHITMAN COLLEGE AND PAUL GARRETT WHITMAN FOUNDATION, IF ANY, IS IMMATERIAL. THE FEDERAL TAX RETURNS (FORMS 990 AND 990-T) FILED BY THE COLLEGE ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. GENERALLY, THE COLLEGE'S FEDERAL TAX FILINGS FOR THE FISCAL YEAR ENDED JUNE 30, 2011, ARE THE LAST YEAR STILL SUBJECT TO EXAMINATION. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3, Racially nondiscriminatory policy THE COLLEGE MAKES ITS POLICY OF NON-DISCRIMINATION KNOWN THROUGH THE COLLEGE WEBSITE, THE ANNUAL CATALOG, AND OTHER MATERIALS. ADDITIONALLY, THE COLLEGE PLACES AN ADVERTISEMENT WHICH DESCRIBES ITS POLICY IN A REGIONAL NEWSPAPER EACH YEAR. Schedule E, Part I, Line 6a, Financial aid or assistance from a governmental agency THE COLLEGE RECEIVES FUNDS FROM THE DEPARTMENT OF EDUCATION IN THE FORM OF GRANTS AND LOANS TO BE GIVEN OUT TO WHITMAN STUDENTS. THE COLLEGE ALSO RECEIVES FUNDS FROM OTHER FEDERAL AGENCIES IN THE FORM OF GRANTS FOR RESEARCH EQUIPMENT, STUDY, OR OTHER EFFORTS AS STIPULATED IN EACH INDIVIDUAL GRANT. true CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES FACULTY STAFF CONFERENCES AND RESEARCH 26268 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING STUDENT FINANCIAL AID 178246 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANTMAKING STUDENT FINANCIAL AID 659467 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING STUDENT FINANCIAL AID 79303 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 GRANTMAKING STUDENT FINANCIAL AID 18778 SOUTH AMERICA 0 0 GRANTMAKING STUDENT FINANCIAL AID 109341 SOUTH ASIA 0 0 GRANTMAKING STUDENT FINANCIAL AID 11525 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING STUDENT FINANCIAL AID 14000 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES FACULTY AND STAFF CONFERENCES AND RESEARCH 192050 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES OFF CAMPUS STUDIES 511041 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES FACULTY AND STAFF CONFERENCESL AND RESEARCH 171045 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES FACULTY AND STAFF CONFERENCES AND RESEARCH 32893 SOUTH AMERICA 0 0 PROGRAM SERVICES OFF CAMPUS STUDIES 272310 SOUTH ASIA 0 0 PROGRAM SERVICES OFF CAMPUS STUDIES 35830 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES STUDENT FINANCIAL AID 24475 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES OFF CAMPUS STUDIES 56180 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDENT FINANCIAL AID 1537849 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDENT FINANCIAL AID 76530 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES FACULTY AND STAFF CONFERENCES AND RESEARCH 75982 SOUTH AMERICA 0 0 PROGRAM SERVICES FACULTY AND STAFF CONFERENCES AND RESEARCH 6256 SOUTH ASIA 0 0 PROGRAM SERVICES FACULTY AND STAFF CONFERENCES AND RESEARCH 33912 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES FACULTY AND STAFF CONFERENCES AND RESEARCH 32354 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 149097656 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 INVESTMENTS 20463690 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES FACULTY AND STAFF CONFERENCES AND RESEARCH 5147 SUB-SAHARAN AFRICA 0 0 GRANTMAKING STUDENT FINANCIAL AID 69877 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES OFF CAMPUS STUDIES 170000 0 0 173962005 STUDENT FINANCIAL AID EAST ASIA AND THE PACIFIC 21 178246 WIRE TRANSFER/CHECK STUDENT FINANCIAL AID EUROPE (INCLUDING ICELAND AND GREENLAND) 68 659467 WIRE TRANSFER/CHECK STUDENT FINANCIAL AID MIDDLE EAST AND NORTH AFRICA 5 79303 WIRE TRANSFER/CHECK STUDENT FINANCIAL AID NORTH AMERICA (CANADA & MEXICO ONLY) 1 18778 WIRE TRANSFER/CHECK STUDENT FINANCIAL AID SOUTH AMERICA 12 109341 WIRE TRANSFER/CHECK STUDENT FINANCIAL AID SOUTH ASIA 1 11525 WIRE TRANSFER/CHECK STUDENT FINANCIAL AID SUB-SAHARAN AFRICA 7 69877 WIRE TRANSFER/CHECK STUDENT FINANCIAL AID CENTRAL AMERICA AND THE CARIBBEAN 3 14000 WIRE TRANSFER/CHECK true false false false true false Schedule F, Part I, Line 2, Procedures for monitoring use of grant funds THE GRANTMAKING ACTIVITIES SHOWN IN PARTS I AND III INVOLVE COLLEGE FINANCIAL AID FUNDS DELIVERED TO ENROLLED STUDENTS' INDIVIDUAL ACCOUNTS. THE AID IS TO HELP DEFRAY THE COST OF CERTAIN STUDY PROGRAMS TAKING PLACE IN FOREIGN COUNTRIES. ALL SUCH PROGRAMS ARE CLOSELY VETTED BY THE COLLEGE TO ENSURE THE RECIPIENTS ARE OF HIGH ACADEMIC QUALITY AND FINANCIALLY STABLE. ANY AID DELIVERED TO SUCH STUDENTS IS GOVERNED BY THE PROCESSES OUTLINED IN SCHEDULE E. Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL RUSSIA AND NEIGHBORING STATES: ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL Schedule F, Part III, Method used to account for grants on organization's financial statements EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL RUSSIA AND NEIGHBORING STATES: ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL Schedule F, Part III, Method used to account for grants on organization's financial statements EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL true INSTITUTIONAL FINANCIAL AID 1231 22361849 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds THE COLLEGE AWARDS SCHOLARSHIPS USING ESTABLISHED POLICIES ON THE BASIS OF BOTH NEED AND SCHOLARSHIP MERIT. AWARDS TO STUDENTS WITH NEED ARE BASED ON THE STUDENTS' FINANCIAL INFORMATION CONTAINED IN THE FINANCIAL AID PROFILE FILED WITH THE COLLEGE SCHOLARSHIP SERVICES AND THE FREE APPLICATION FOR FINANCIAL AID FILED WITH THE FEDERAL PROCESSOR. ALL AID IS OBJECTIVELY DETERMINED AND AWARDED ON AN EQUAL BASIS TO RECIPIENTS WITH SIMILAR ATTRIBUTES. X X X X X true true X X X X false true false false false false false false false PATRICK KEEF FACULTY 153323 0 0 0 0 0 15339 0 7920 0 176582 0 0 0 DAN M TERRIO CHIEF INFORMATION OFFICER 154456 0 0 0 0 0 15605 0 8832 0 178893 0 0 0 DAVID F SCHMITZ FACULTY 151071 0 0 0 0 0 15438 0 35215 0 201724 0 0 0 PETER HARVEY CFO/TREASURER 212805 0 0 0 0 0 37065 0 10320 0 260190 0 0 0 CHARLES E CLEVELAND DEAN OF STUDENTS 164793 0 0 0 0 0 16960 0 17561 0 199314 0 0 0 GEORGE S BRIDGES PRESIDENT 350921 0 0 0 0 0 109136 0 85625 0 545682 0 0 0 TIMOTHY V KAUFMAN-OSBORN PROVOST & DEAN OF THE FACULTY 190241 0 0 0 0 0 36020 0 16655 0 242916 0 0 0 JOHN W BOGLEY VP FOR DEVELOPMENT 196919 0 0 0 0 0 20460 0 65042 0 282421 0 0 0 ROBERT J CARSON FACULTY 152331 0 0 0 0 0 15176 0 9720 0 177227 0 0 0 PAUL H YANCEY FACULTY 150319 0 0 0 0 0 9439 0 10052 0 169810 0 0 0 SUSAN PICKETT FACULTY 138043 0 0 0 0 0 13826 0 8472 0 160341 0 0 0 Schedule J, Part I, Line 1a, Travel for companions WHEN THE SPOUSES OF KEY EMPLOYEES ACCOMPANY THEM ON COLLEGE-RELATED BUSINESS TRIPS AT THE REQUEST OF THE COLLEGE, THE INCREMENTAL TRAVEL COSTS ARE INCLUDED IN THE EMPLOYEE'S TAXABLE INCOME. Schedule J, Part I, Line 1a, Tax indemnification and gross-up payments WHEN THE SPOUSES OF KEY EMPLOYEES ACCOMPANY THEM ON COLLEGE-RELATED BUSINESS TRIPS AT THE REQUEST OF THE COLLEGE, THE INCREMENTAL TRAVEL COSTS ARE INCLUDED IN THE EMPLOYEE'S TAXABLE INCOME. THESE PAYMENTS ARE GROSSED UP SO THERE IS NO NEGATIVE TAX EFFECT ON THE EMPLOYEE. Schedule J, Part I, Line 1a, Housing allowance or residence for personal use THE COLLEGE PRESIDENT IS REQUIRED, AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE COLLEGE, TO MAINTAIN HIS (HER) PERSONAL RESIDENCE IN A HOUSE PROVIDED BY THE COLLEGE. THIS HOUSE IS LOCATED ON THE EDGE OF THE CAMPUS AND THE PROVISION OF SUCH IS NOT CONSIDERED TAXABLE COMPENSATION. Schedule J, Part I, Line 1a, Health or social club dues or initiation fees THE COLLEGE PRESIDENT AND THE VICE PRESIDENT OF DEVELOPMENT ARE PROVIDED MEMBERSHIPS IN SOCIAL CLUBS BY THE COLLEGE. THE AMOUNTS PAID FOR DUES ARE INCLUDED IN THEIR W-2'S AS TAXABLE COMPENSATION. Schedule J, Part I, Line 1a, Personal services THE PRESIDENT'S PERSONAL RESIDENCE (OWNED BY THE COLLEGE) IS PROVIDED CLEANING SERVICES AND YARD CARE BY THE COLLEGE. THIS IS NOT CONSIDERED TAXABLE COMPENSATION. Schedule J, Part I, Line 4b, Supplemental nonqualified retirement plan THE COLLEGE PRESIDENT PARTICIPATED IN A 457(F) PLAN DURING THE YEAR. THE COLLEGE MADE PAYMENTS OF $43,140 TO THE PLAN FOR THE 2013 CALENDAR YEAR. PROVIDED THAT HE REMAINS ACTIVELY EMPLOYED WITH THE COLLEGE, THE ACCOUNT BECOMES FULLY VESTED ON THE EARLIER OF (A) HIS SPECIFIED DISTRIBUTION DATE (B) THE DATE ON WHICH HE SEPARATES FROM SERVICE INVOLUNTARILY WITHOUT CAUSE (C) HIS DISABILITY OR (D) HIS DEATH. BENEFITS ARE DISTRIBUTED OVER A PERIOD OF YEARS NOT EXCEEDING THE LIFE EXPECTANCY OF DR. BRIDGES AND HIS BENEFICIARIES AS HE SHALL DESIGNATE AT LEAST TWELVE MONTHS PRIOR TO THE SPECIFIED DISTRIBUTION DATE. A WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY 911306482 939781VM9 2004-11-23 28770000 REFUND A BOND ISSUE FROM 1999 false false false B WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY 911306482 939781A34 2008-06-10 30395000 FACILITIES CONSTRUCTION false false false A 0 0 28770000 0 0 0 232781 0 0 0 28442263 0 2004 false true true true B 750000 0 30395000 0 0 0 282842 0 0 30000000 0 0 2010 false false true true A false false false false 0.00000 0.00000 0.00000 false false B false false false false 0.00000 0.00000 0.00000 false false true A true true true JP MORGAN 25.0 false false false false false B true true true BNY MELLON 30.0 false false true AIG MATCHING FUND 3.1 true false true A true B true STUDENT STUDENT 10500 SCHOLARSHIP COLLEGE ATTENDANCE SHARON KAUFMAN-OSBORN FAMILY MEMBER OF TIMOTHY KAUFMAN-OSBORN, KEY EMPLOYEE 41187 COMPENSATION false PATRICIA SORENSON FAMILY MEMBER OF CHARLES CLEVELAND, KEY EMPLOYEE 36227 COMPENSATION false KARI TUPPER FAMILY MEMBER OF GEORGE BRIDGES, OFFICER 62634 COMPENSATION false X 3 MARKET VALUE X MARKET VALUE X MARKET VALUE X 182 6047063 MARKET VALUE X 1 175000 APPRAISAL 2 false true false Schedule M, Part I, Explanations of reporting method for number of contributions ART - WORKS OF ART: REPORTING NUMBER OF CONTRIBUTIONS SECURITIES - PUBLICLY TRADED: NUMBER OF CONTRIBUTIONSRECEIVED REAL ESTATE - RESIDENTIAL: NUMBER OF CONTRIBUTIONS Schedule M, part I, column (b), Line 1, Number of contributions or items contributed. REPORTING NUMBER OF CONTRIBUTIONS Schedule M, part I, column (b), Line 4, Number of contributions or items contributed. Schedule M, part I, column (b), Line 5, Number of contributions or items contributed. Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONSRECEIVED Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons JOHN COLEMAN AND WILLIAM WAY - FAMILY RELATIONSHIP, JOHN STANTON AND PETER VAN OPPEN - BUSINESS RELATIONSHIP Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body AN ELECTRONIC DRAFT COPY IS PROVIDED TO THE AUDIT COMMITTEE VIA THE WHITMAN COLLEGE WEBSITE. THE COMMITTEE DISCUSSES AND PROVIDES INPUT TO MANAGEMENT. THE COMMITTEE NEXT ACCEPTS THE FORM 990 AND IT IS MADE AVAILABLE TO THE BOARD OF TRUSTEES FOR REVIEW. AFTER THE TRUSTEES HAVE PROVIDED THEIR INPUT AND ALL QUESTIONS ARE RESOLVED, THE FORM 990 IS FILED WITH THE IRS. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE GIVEN A QUESTIONNAIRE ANNUALLY. THE QUESTIONNAIRE INCLUDES THE COLLEGE'S CONFLICT OF INTEREST POLICY AND ASKS EACH INDIVIDUAL ABOUT THE EXISTENCE OF CONFLICTS OF INTEREST, AS WELL AS OTHER PAYMENTS OR SITUATIONS WHICH COULD BE CONSTRUED TO PRESENT A CONFLICT. IF AN INDIVIDUAL ANSWERS ANY QUESTION IN THE AFFIRMATIVE, THEY ARE ASKED TO DESCRIBE THE SITUATION IN THEIR RESPONSE. IF THERE ARE ANY CONCERNS RELATIVE TO ANY ONE INDIVIDUAL'S RESPONSE, MANAGEMENT FOLLOWS UP TO DISCUSS HOW BEST TO DEAL WITH ANY IDENTIFIED SITUATIONS. MANAGEMENT VERIFIES ALL IDENTIFIED INDIVIDUALS HAVE RESPONDED. ALL THE RESPONSES ARE RETAINED IN ACCORDANCE WITH THE COLLEGE'S FILE RETENTION POLICY. TRUSTEES ARE REMINDED OF POTENTIAL CONFLICTS AT EACH MEETING. Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official TRUSTEES APPROVED THE COMPENSATION PACKAGE OF THE COLLEGE'S PRESIDENT AND THE DELIBERATIONS ON THAT PROCESS ARE DOCUMENTED IN THE MINUTES. COMPARABLE DATA FROM PEER INSTITUTIONS WAS USED TO SET THE COMPENSATION RATE. Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees COMPENSATION PROCESS FOR OFFICERS AND KEY EMPLOYEES: TRUSTEES APPROVED THE COMPENSATION PACKAGES OF THE COLLEGES OFFICERS AND KEY EMPLOYEES. COMPARABLE DATA FROM PEER INSTITUTIONS FOR EACH POSITION WAS USED TO SET THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. Form 990, Part VI, Sec C, Line 19, Required documents available to the public THE COLLEGE PROVIDES ACCESS TO ITS FORM 990 AND FINANCIAL STATEMENTS VIA ITS WEBSITE. THE COLLEGE'S TAX EXEMPTION LETTER FROM THE IRS AND OTHER POLICY DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 3, INVESTMENT INCOME WHITMAN COLLEGE NETS INVESTMENT EXPENSES AGAINST INVESTMENT INCOME, WHICH RESULTED IN A NEGATIVE AMOUNT IN THE CURRENT YEAR. Form 990 , Part XI, Line 9, Other changes in net assets or fund balances CHANGE IN SPLIT INTEREST AGREEMENTS - -2074190; Schedule M, part I, column (b), Line 15, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS Schedule M, part I, column (b), Line 1, Number of contributions or items contributed. REPORTING NUMBER OF CONTRIBUTIONS Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONSRECEIVED Schedule M, part I, column (b), Line 15, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS WHITMAN COLLEGE PAUL GARRETT FOUNDATION 345 BOYER AVENUE WALLA WALLA WA 99362 911648072 TRUST WA 501(C)(3) 11 - Type I BOARD OF TRUSTEES OF WHITMAN COLLEGE true WHITMAN COLLEGE 21ST CENTURY TRUST 345 BOYER AVENUE WALLA WALLA WA 99362 916526001 TRUST WA 501(C)(3) 11 - Type I BOARD OF TRUSTEES OF WHITMAN COLLEGE true CHARITABLE LEAD ANNUITY TRUST (1) 345 BOYER AVENUE WALLA WALLA WA 99362 HOLDINGS WA NA TRUST true CHARITABLE REMAINDER TRUSTS (37) 345 BOYER AVENUE WALLA WALLA WA 99362 HOLDINGS WA NA TRUST true POOLED INCOME FUNDS (3) 345 BOYER AVENUE WALLA WALLA WA 99362 HOLDINGS WA NA TRUST true false false true false false false false false false false false false false false false false false false false WHITMAN COLLEGE 21ST CENTURY TRUST C 3319069 CASH WHITMAN COLLEGE PAUL GARRETT FOUNDATION C 203662 CASH