2012-03-02T15:17:41-06:00 2011-06-30 CBIZ MHM LLC 175 S WEST TEMPLE SUITE 650 SALT LAKE CITY UT 84101 990 2010-07-01 841383926 Western Governors University WEST 8012743280 4001 SOUTH 700 EAST SALT LAKE CITY UT 84107 DAVID GROW 2012-02-28 true ROBERT J COLE 8013649300 2010 2016-02-24 21:20:13Z DR ROBERT MENDENHALL 4001 SOUTH 700 EAST SALT LAKE CITY UT 84107 160634190 false X WWW.WGU.EDU X 1997 UT TO OPERATE AND ADMINISTER AN ORGANIZATION OF HIGHER LEARNING. 12 11 1532 11 0 -10935 3833005 4575774 109044778 145675293 1149734 1892660 1903 70132 114029420 152213859 3144227 5597264 0 0 45650837 71957371 0 0 99922 55024067 69102999 103819131 146657634 10210289 5556225 66047009 81700540 38605890 46257244 27441119 35443296 TO OPERATE AND ADMINISTER AN ORGANIZATION OF HIGHER LEARNING. false false 133902210 5597264 145745425 Western Governors University is an online university driven by a mission to expand access to higher education through online, competency-based degree programs. WGU has flourished into a national university, serving over 30,000 students from all 50 states. The university continues to open doors for adult learners who need flexibility to achieve their education and career goals. WGU's innovative competency-based academic approach makes it possible, allowing individuals to fit their education into their lives, not the other way around. 133902210 true true false true false false false false true true false false false false false false true true false false false false false false false false false true true false false false false false false true false false false false false false true true false false false true 330 0 1532 true true true false false false false false false false false false X 12 11 false false false true false false false true true false false true true true true true true true true false X DAVID GROW 8012743280 4001 SOUTH 700 EAST SALT LAKE CITY UT 84107 DR ROBERT MENDENHALL 40.0 X X 785001 0 42500 Kate Driscoll 1.0 X 0 0 0 Frank Alvarez 1.0 X 0 0 0 Dr Therese Crane 1.0 X 0 0 0 ROBERT E EVANSON 1.0 X 0 0 0 THE HONORABLE JIM GERINGER 1.0 X 0 0 0 THE HONORABLE MITCH DANIELS 1.0 X 0 0 0 DR BRENDA WILSON 1.0 X 0 0 0 THE HONORABLE JOHN HICKENLOOPER 1.0 X 0 0 0 DAVID SIMMONS 1.0 X 0 0 0 DR SAMUEL H SMITH 1.0 X 0 0 0 DR EMILY S DEROCCO 1.0 X 0 0 0 DAVID GROW 40.0 X 216302 0 37981 SAL MONACO 40.0 X 215312 0 19966 JANET SCHNITZ 40.0 X 164746 0 15090 PATRICK G PARTRIDGE 40.0 X 209731 0 22896 DAVID WILSON 40.0 X 184413 0 27152 KENNETH SORBER 40.0 X 143057 0 19913 JANEA JONES-SCHENK 40.0 X 139837 0 10754 ALEC TESTA 40.0 X 136258 0 5991 MARY RAMIREZ 40.0 X 134470 0 5820 PHILIP SCHMIDT 40.0 X 132729 0 8263 2461856 0 216326 22 false true false GOOGLE 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 WEB MARKETING 9644313 PEARSON ONE LAKE STREET UPPER SADDLE RIVER NJ 07458 LEARNING RESOURCES 3670067 DATAMARK PO BOX 701617 WEST VALLEY CITY UT 84170 MARKETING 3324306 KRYTERION INC 7776 SOUTH POINTE PKWY WEST SUITE PHOENIX AZ 85044 ASSESSMENT 2789840 OPTIMEDIA 375 HUDSON ST 7TH FLOOR NEW YORK NY 10014 MARKETING 2248387 56 1127899 3447875 4575774 TUITION AND FEES 611430 145675293 145675293 145675293 1390810 1390810 0 0 8922181 8420331 501850 501850 501850 0 0 0 OTHER INCOME 900099 70132 70132 70132 152213859 145745425 1892660 0 5597264 5597264 0 0 2001521 1199398 802123 0 54015554 49382407 4551455 81692 2352185 2168813 181386 1986 9413614 8404358 1002901 6355 4174497 3840910 329510 4077 0 105853 105853 260883 260883 82406 82406 0 316274 316274 11221728 8579478 2642250 24852876 24852876 3470257 2818988 649702 1567 5962562 5468962 493600 0 1836196 1652576 183620 2735580 2631595 103937 48 0 313600 253334 56821 3445 0 0 2249658 2024692 224966 0 212252 155215 57037 LEARNING RESOURCES 14533951 14533951 BAD DEBT 433806 433806 OTHER 515117 337393 176972 752 146657634 133902210 12655502 99922 17855705 9178865 426878 122080 7428983 8244196 145921 97361 8105331 4797915 1781908 3307416 37499201 60136916 908413 613706 66047009 81700540 13023016 13522890 25582874 32734354 38605890 46257244 X 27145209 35176316 245910 216980 50000 50000 27441119 35443296 66047009 81700540 X 5556225 2445952 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 82406 82406 146575228 146657634 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 281581 90641 55264 82406 509892 250000 250000 250000 250000 1000000 1500000 119032 32588 6720 144900 94690 54877 -24535 6000 119032 137000 -34310 8000 94690 0.34510 0.65490 false false 536942 33048 503894 474071 147802 326269 7030138 4555133 2475005 64180 61932 2248 3307416 152213859 146657634 5556225 2445952 2445952 8002177 154502002 2445952 158465 2604417 151897585 316274 316274 152213859 146499825 158465 158465 146341360 316274 316274 146657634 PART V, LINE 4 USE OF ENDOWMENT FUNDS THE ENDOWMENT FUNDS WILL BE USED TO FUND SCHOLARSHIPS. PART X, LINE 2 FIN 48 FOOTNOTE THE UNIVERSITY HAS NO TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN THAT DO NOT MEET THE "MORE-LIKELY-THAN-NOT" CRITERIA. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true SCHEDULE E LINE 3: WESTERN GOVERNORS UNIVERSITY'S POLICY ON NONDISCRIMINATION IS PROVIDED TO ALL POTENTIAL STUDENTS. ALL MEDIA SOLICITATIONS ADHERE TO THIS POLICY WHICH IS AVAILABLE TO THE PUBLIC ON THE SCHOOL'S WEB SITE. LINE 6A: WESTERN GOVERNORS UNIVERSITY RECEIVES GOVERNMENTAL AID FOR ITS MISSION PURPOSES true SCHOLARSHIPS AND TUITION WAIVERS 3219 5597264 PART I, LINE 2 THE SCHOLARSHIPS AND TUITION WAIVERS ARE AWARDED TO STUDENTS ATTENDING THE UNYVERSITY AND ARE APPLIED TOWARDS THEIR TUITION. X X X X X true false false false false false false true false DR ROBERT MENDENHALL 318501 0 466500 0 0 0 20015 0 22485 0 827501 0 PATRICK G PARTRIDGE 157931 0 51800 0 0 0 8893 0 14003 0 232627 0 DAVID GROW 179502 0 36800 0 0 0 11759 0 26222 0 254283 0 SAL MONACO 178512 0 36800 0 0 0 10838 0 9128 0 235278 0 DAVID WILSON 162613 0 21800 0 0 0 9933 0 17219 0 211565 0 KENNETH SORBER 131257 0 11800 0 0 0 8155 0 11758 0 162970 0 JANET SCHNITZ 142946 0 21800 0 0 0 8856 0 6234 0 179836 0 JANEA JONES-SCHENK 128037 0 11800 0 0 0 4801 0 5953 0 150591 0 SCHEDULE J, PART I LINE 4 THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS: ALEC TESTA $90,500; MARY RAMIREZ $78,750. LINE 7 The Compensation Committee of the Board of Trustees determines the bonus types, bonus potentials, and the performance goals for the President at the beginning of the fiscal year. The amount of bonus actually paid at the end of the fiscal year is based on the Board's evaluation of the President's performance. The President is authorized by the Board to determine the bonus potentials and performance goals of the University's managers and to determine the amount of bonus actually paid at the end of the fiscal year based on the President's evaluation of the mangers' performance. JENNIFER GERINGER EMPLOYEE 51790 WAGES TO DAUGHTER OF TRUSTEE false PATRICK PARTRIDGE JR EMPLOYEE 29131 WAGES TO SON OF KEY EMPLOYEE false JAMIE RICE EMPLOYEE 11519 WAGES TO DAUGHTER OF PRESIDENT false KATHLEEN MENDENHALL EMPLOYEE 10240 WAGES TO DAUGHTER OF PRESIDENT false FORM 990, PART VI SECTION A, LINE 5: SIGNIFICANT DIVERSION OF ASSETS - In February 2011, the organization discovered that the former controller of the organization had embezzled a total of $526,781 by writing fraudelent checks during September and October of 2010. The organization has since recovered all but $10,577 of the stolen funds. Internal investigations and inquiries found no evidence that would indicate any knowledge, collusion or participation in this theft by any other employee(s) of the organization. The organization formally prosecuted the individual and has taken steps to improve their internal controls and accounting procedures to help prevent fraud in the future. SECTION B, LINE 11A: PROCESS USED TO REVIEW FORM 990 - A DRAFT OF THE FORM 990 IS FIRST REVIEWED BY THE CONTROLLER AND CFO. The Finance and Audit Committee of the Board of Trustees is provided a draft copy of the Form 990 for review. The return is signed and submitted after each member of the committee has completed their review. A final copy of the Form 990 is distributed to the entire Board of Trustees following the filing of the return. SECTION B, LINE 12C: MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY - The University's conflict of interest policy is documented in the Employee Handbook. Each new employee is required to sign a declaration that they have read and understand the University's Employee Handbook. The University relies on its employees to self-monitor and self-report compliance to all employee policies and procedures including conflict of interest issues. Any reported violations of the conflict of interest policy are aggressively investigated and properly resolved. SECTION B, LINE 15B: PROCESS FOR DETERMINING COMPENSATION - Every five years, the University hires a compensation consulting firm to review the compensation of its President, officers, and key employees and compares this information to other Universities throughout the country. Based on this review, the consultants make recommendations to the University concerning the compensation of these individuals. The most recent review was performed during the fiscal year ended June 30, 2009. Annually, the University performs the following procedures: 1. Reviews compensation information of other Universities throughout the country. This information is obtained form 990's for nonprofit Universities and 10k filings for proprietary Universities. 2. Participates in a nationwide employee compensation survey. 3. The President reviews the officers and key employees' personal performance for the previous fiscal year in relation to goals and objectives previously established for that individual and the University as a whole. Based on this review the President determines any compensation adjustments for the current fiscal year. 4. The Compensation Committee of the Board of Trustees reviews the President's personal performance for the previous fiscal year in relation to previously established goals and objectives of the University. Based on this review, the Committee determines any compensation adjustments for the President in the current fiscal year. The Committee establishes goals and objectives for the President for the current fiscal year. SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AFTER RECEIPT OF A TIMELY WRITTEN NOTICE. FORM 990, PART XI LINE 5: UNREALIZED GAINS WGU INDIANA INC 4001 SOUTH 700 EAST SALT LAKE CITY UT 84107 273530075 SCHOOL IN 501(C)(3) PENDING WGU false false false false false false false false false false false false false false false false false false