2013-12-20T15:00:42-06:00 2013-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2012-07-01 910473310 WHITWORTH UNIVERSITY WHIT 5097774225 300 W HAWTHORNE ROAD SPOKANE WA 99251 BRIAN BENZEL 5097774225 2013-12-20 1 LAWRENCE H MOHR CPA P00447603 6128764500 2012 2015-11-30 17:44:51Z BECK TAYLOR 300 W HAWTHORNE ROAD SPOKANE WA 99251 112262114 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 2012 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 2260 31 -5000 0 14276395 10914730 87846175 95579378 3923067 4325941 -102380 -702178 105943257 110117871 32774245 36837748 0 0 38930295 41101820 0 0 3085863 27147226 29074030 98851766 107013598 7091491 3104273 247032756 257428452 99446280 98782715 147586476 158645737 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 70989643 36837748 82417501 WHITWORTH UNIVERSITY'S ENROLLMENT (2012-13) UNDERGRADUATE: 2,628; GRADUATE: 258. UNDER-REPRESENTED ETHNIC ENROLLMENT UNDERGRADUATE: 19.0 PERCENT. SIX-YEAR GRADUATION RATE (2012-13): 85.0 PERCENT OF FIRST-TIME, FULL-TIME STUDENTS ENROLLED IN FALL 2004 GRADUATED WITHIN SIX YEARS. FRESHMAN-TO-SOPHOMORE RETENTION RATE (2012-13): 85.0 PERCENT. THE UNIVERSITY UNDERGRADUATE STUDENT BODY HAS A COMPOSITION OF 82%/18% WHITE/NON-WHITE; 59%/41% FEMALE/MALE AND REPRESENTATION OF 23 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 2011-12 WHITWORTH STUDENTS SAW THE OPENING OF THE NEW ROBINSON CHEMISTRY AND BIOLOGY ACADEMIC BUILDING, A $31 MILLION LEED GOLD BUILDING, AND THE EXPANSION OF THE UNIVERSITY DINING FACILITIES. 2013 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 "2012 BEST COLLEGES: REGION BY REGION" GUIDE. IN 2012 THE WHITWORTH SCHOOL OF EDUCATION EARNED A NEARLY UNHEARD-OF PERFECT SCORE FOR ITS PROGRAMS IN TEACHER EDUCATION AND WHITWORTH WAS NAMED A "BEST CHRISTIAN WORKPLACE" AMONG HIGHER-EDUCATION INSTITUTIONS BASED ON THE 2012 NATIONAL SURVEY OF EMPLOYEES AT CHRISTIAN BUSINESSES AND NONPROFIT ORGANIZATIONS. 11138266 9100781 STUDENT SERVICES: WHITWORTH'S RESIDENCE HALLS AND/OR ON-CAMPUS HOUSES/APARTMENTS ACCOMMODATE OVER 1,300 STUDENTS (FALL 2012). WHITWORTH HAS A TWO-YEAR RESIDENCY REQUIREMENT. THE UNIVERSITY OFFERS 9 HALLS AND 26 THEME HOUSES. STUDENT CLUBS AND ORGANIZATIONS: WHITWORTH HAS NEARLY 40 STUDENT CLUBS, RANGING FROM AMNESTY INTERNATIONAL TO THE HAWAIIAN CLUB. 3356302 2654230 AUXILIARY SERVICES: WHITWORTH UNIVERSITY PROVIDES DINING SERVICES TO OVER 1,200 RESIDENT STUDENTS AND TO THE MANY OTHER STUDENTS WHO LIVE OFF CAMPUS. THE UNIVERSITY ALSO PROVIDES ACCESS TO PURCHASING BOOKS AND SUPPLIES AT ITS CAMPUS BOOKSTORE. IN FISCAL YEAR 2013, AUXILIARY SERVICES GENERATED GROSS REVENUES OF OVER $12.0 MILLION THAT HELPED SUPPORT THE ACADEMIC AND STUDENTS SERVICES PROVIDED TO THE ALMOST 3,000 UNDERGRADUATE AND GRADUATE STUDENTS REGISTERED AT THE UNIVERSITY. 442430 1406866 442430 1406866 85926641 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 1 0 0 1 141 0 2260 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 BECK TAYLOR 40.00 1.00 X X 285748 0 152762 REV DR PETER BARNES 1.00 0.00 X 0 0 0 JAMES S BENNETT JR 1.00 0.00 X 0 0 0 CHARLES BOPPELL 1.00 0.00 X 0 0 0 SCOTT C CHANDLER 1.00 0.00 X 0 0 0 DEBRA K COZZETTO 1.00 0.00 X 0 0 0 DR PAUL CUNNINGHAM 1.00 0.00 X 0 0 0 CLARK DONNELL 1.00 0.00 X 0 0 0 REV DR SCOTT DUDLEY 1.00 0.00 X 0 0 0 WILLIAM C FIX 1.00 1.00 X 0 0 0 REV KATHY GOODRICH 1.00 0.00 X 0 0 0 GARY J HOPKINS 1.00 0.00 X 0 0 0 MICHAEL KEENAN 1.00 0.00 X 0 0 0 BRIAN KIRKPATRICK 1.00 0.00 X 0 0 0 ANDREA LAIRSON 1.00 0.00 X 0 0 0 JAMES E LOW 1.00 0.00 X 0 0 0 JAMES MUNYON 1.00 0.00 X 0 0 0 DAVID G MYERS 1.00 0.00 X 0 0 0 WALTER M OLIVER 1.00 0.00 X 0 0 0 REV GAYLE PARKER 1.00 0.00 X 0 0 0 JENNIFER RATCLIFFE 1.00 0.00 X 0 0 0 ANDREW ROBBLEE 1.00 0.00 X 0 0 0 JOHN DAVID ROBBLEE 1.00 0.00 X 0 0 0 KENNETH M ROBERTS 1.00 0.00 X 0 0 0 JUDI SHUPPER 1.00 0.00 X 0 0 0 REV DR JAMES M SINGLETON 1.00 0.00 X 0 0 0 REV JOHN SOWERS 1.00 0.00 X 0 0 0 STUART STILES 1.00 0.00 X 0 0 0 ANNE STORM 1.00 0.00 X 0 0 0 ARTHUR SYMONS 1.00 0.00 X 0 0 0 JASON THACKSTON 1.00 0.00 X 0 0 0 BRIAN BENZEL 40.00 1.00 X 166300 0 19006 BARBARA SANDERS 40.00 0.00 X 138064 0 16900 SCOTT MCQUILKIN 40.00 1.00 X 146475 0 99927 DENNIS STERNER 40.00 0.00 X 130308 0 16404 HANS BYNAGLE 40.00 0.00 X 129268 0 16074 KATHLEEN STORM 40.00 0.00 X 123311 0 15283 WILLIAM ROBINSON 40.00 1.00 X 136903 0 6464 1256377 0 342820 21 1 1 0 VANDERVERT CONSTRUCTION INC 608 E HOLLAND AVE SPOKANE WA 99218 CONSTRUCTION 4794235 WALKER CONSTRUCTION PO BOX 3901 SPOKANE WA 99220 CONSTRUCTION 1699138 AM LANDSHAPER 8004 N MARKET ST SPOKANE WA 99217 CONSTRUCTION 756289 MCKINSTRY NORTHWEST INC 850 E SPOKANE FALLS BLVD SPOKANE WA 99202 CONSTRUCTION 717960 EDWARDS LALONE TRAVEL 221 W MAIN AVE SPOKANE WA 99201 TRAVEL AGENCY 495434 26 21800 417647 3829616 6645667 1333004 10914730 TUITION AND FEES 611710 82417501 82417501 AUXILIARY ENTERPRISES 611710 11755011 11755011 SALES AND SERVICES 611710 1406866 1406866 95579378 3347556 -5000 3352556 145355 145355 20000 0 20000 20000 20000 1057251 224221 833030 833030 833030 138234 21800 107106 31128 31128 1059610 1812916 -753306 -753306 110117871 95579378 -5000 3628763 36837748 36837748 1026774 242329 584027 200418 29871699 20459648 8097382 1314669 2067167 1385002 620150 62015 5964846 4029885 1754518 180443 2171334 1454794 651400 65140 1318486 830646 461470 26370 25748 24522 1226 116308 116308 728598 30456 657526 40616 607784 486227 121557 1883602 1148997 706351 28254 1555674 933405 591156 31113 3036 3036 2266170 1617129 626265 22776 1959901 880195 713936 365770 1740291 954297 442447 343547 3510280 3510280 6956518 5576194 1241812 138512 872423 654317 218106 SODEXO BOARD 3356302 3356302 FED GRANT ADMIN EXPENSE 801149 801149 EQUIPMENT/REPAIRS/OTHER 697931 418758 265214 13959 SUBSCRIPTIONS, PUBLICAT 673829 291325 253026 129478 107013598 85926641 18001094 3085863 4831140 3965026 5373914 4703237 1508787 1941537 4196979 4143027 539493 94390 500639 536183 174065833 63722656 104511006 110343177 56881571 67887195 30637662 33559050 38051565 30255630 247032756 257428452 9351542 9114732 3582619 3587212 1755045 2115129 81286583 80342931 3470491 3622711 99446280 98782715 X 55840338 57043668 26758523 34324091 64987615 67277978 147586476 158645737 247032756 257428452 3104273 7954988 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 5825 0 0 0 5825 0 EXPLANATION OF LOBBYING ACTIVITIES: 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 FY 2013 ABOUT $5,400. NAICU INDICATED THE ESTIMATED AMOUNT OF THE UNIVERSITY FEES DEDICATED TO LOBBYING IN FY 2013 WAS ALMOST $425. 98870068 1885621 10036245 2710995 108080939 99247149 4484148 -2284488 2576741 98870068 80053250 3413412 18082616 2302129 99247149 73923116 3080981 5362563 2313410 80053250 93721329 2167243 -19531262 2434194 73923116 0.10650 0.61270 0.28080 1 0 5786315 5786315 121944579 44434770 77509809 17243992 10281594 6962398 29090947 9006292 20084655 110343177 EQUITY INDEX FUND 8245478 F COMMODITIES 2455992 F REAL ESTATE INVESTMENT 8283224 F NOTES REC. COLL/REAL ESTATE 58000 F SINGLE PREMIUM LIFE INS. POLICY 140004 F LIMITED PARTNERSHIPS 3086605 F PRIVATE EQUITY FUNDS 4329522 F HEDGE FUNDS 6510474 F OTHER INVESTMENTS 449751 F 33559050 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 19225251 DEFERRED DEBT ACQUISITION COSTS 742861 DEPOSITS HELD BY TRUSTEE 10287518 30255630 STUDENT DEPOSITS 1633061 ASSET RETIREMENT OBLIGATION 919500 INTEREST RATE EXCHANGE LIABILITY 1070150 3622711 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2010 THROUGH 2012 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 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE 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 2 PROGRAM SERVICES - CAPITAL CONTRIBUTIONS TO WHITWORTH COSTA RICA LIMITADA ACADEMIC INSTRUCTION 443942 CENTRAL AMERICA AND THE CARIBBEAN 1 0 CAPITAL CONTRIBUTIONS FOR PLANT INVESTMENT ACADEMIC INSTRUCTION 14999 CENTRAL AMERICA AND THE CARIBBEAN 1 0 INVESTMENT 9922203 3 2 0 0 3 2 10381144 0 10381144 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 78627 21800 56827 16617 16601 16019 GOLF-WEST COAST 62768 62768 12102 23764 2022 1 18639 18639 12002 4417 3562 160034 21800 138234 40721 44782 21603 107106 31128 1 FINANCIAL AID FOR TUITION, ROOM AND BOARD EXPENSES 2813 36837748 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 263299 0 0 0 22449 0 122318 0 30444 0 438510 0 0 0 BRIAN BENZEL 164014 0 0 0 2286 0 12966 0 6040 0 185306 0 0 0 BARBARA SANDERS 137760 0 0 0 304 0 11021 0 5879 0 154964 0 0 0 SCOTT MCQUILKIN 145029 0 0 0 1446 0 11602 0 88325 0 246402 0 0 0 WILLIAM ROBINSON 136448 0 0 0 455 0 5000 0 1464 0 143367 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 $100,000 NON-VESTED CONTRIBUTION WAS MADE IN DECEMBER OF 2012, 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 2765000 69547852 4299656 189112 14817952 1069340 35304616 13867175 2012 1 1 1 1 B 20111475 1220097 1050217 372499 12585087 4883574 2013 0 0 0 1 A 0 1 1 1 0 0.00200 0.00200 0 0 1 B 0 1 1 1 0 0.04600 0.04600 0 0 1 A 0 1 1 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 0 B 0 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 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 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. SCHEDULE K, PART V: THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO UNDERTAKE CORRECTIVE ACTION SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. AVISTA UTILITIES JASON THACKSTON (TRUSTEE) IS AN OFFICER OF AVISTA UTILITIES. 1168565 UTILITY EXPENSE. 0 VANDERVERT CONSTRUCTION DEB COZZETTO (TRUSTEE) IS RELATED TO THE OWNER OF VANDERVERT CONSTRUCTION. 5321612 THE UNIVERSITY APPROVED A CONSTRUCTION CONTRACT WITH VANDERVERT CONSTRUCTION DURING THE TAX YEAR. AT THE TIME, DEBRA COZZETTO (TRUSTEE) WAS RELATED TO THE OWNER OF THE COMPANY. 0 X 15 1308116 MARKET X OTHER 8 24888 FMV 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN (B). 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 HAWTHORN RD SPOKANE WA 99251 454667885 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 -24500 3203254 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 (13) CHARITABLE TRUST WA N/A T 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 THE WHITWORTH FOUNDATION C 417647 FMV WHITWORTH COSTA RICA LIMITADA B 458941 FMV