2012-05-11T11:57:39-05:00 2011-06-30 ZALAZNIK MOORE & ASSOCIATES PLLC PO BOX 1724 WALLA WALLA WA 99362 990 2010-07-01 910567740 BOARD OF TRUSTEES OF WHITMAN COLLEGE WHIT 5095275411 345 BOYER AVE WALLA WALLA WA 993622067 PETER W HARVEY 5095275411 2012-05-15 true COURTNEY B MOORE 5095265689 2012-05-10 2010 2016-02-24 21:20:13Z GEORGE BRIDGES PRESIDENT 345 BOYER AVE WALLA WALLA WA 993622067 123104969 false X HTTP://WWW.WHITMAN.EDU X 1859 WA THE MISSION OF WHITMAN COLLEGE IS TO PROVIDE AN EXCELLENT, WELL-ROUNDED LIBERAL ARTS AND SCIENCES UNDERGRADUATE EDUCATION. STUDENTS' PARTICIPATION IN CLASSES AND OTHER ACTIVITIES WITHIN A RESIDENTIAL SETTING IS INTEGRAL TO THE EDUCATION PROCESS AT WHITMAN COLLEGE. 17 16 1823 820 859349 19211857 16232701 63205274 68540965 7050455 14213291 1248338 2117837 90715924 101104794 21803060 23438858 0 37648685 39672636 0 2599697 23616088 27253168 83067833 90364662 7648091 10740132 529023366 595628253 94885499 93260879 434137867 502367374 X THE MISSION OF WHITMAN COLLEGE IS TO PROVIDE AN EXCELLENT, WELL-ROUNDED LIBERAL ARTS AND SCIENCES UNDERGRADUATE EDUCATION. STUDENTS' PARTICIPATION IN CLASSES AND OTHER ACTIVITIES WITHIN A RESIDENTIAL SETTING IS INTEGRAL TO THE EDUCATION PROCESS AT WHITMAN COLLEGE. false false 43246864 59214894 ACADEMIC INSTRUCTION, SUPPORT AND OTHER PROGRAMS: 1,533 FULL TIME EQUIVALENT STUDENTS 378 GRADUATES 12183984 9326071 AUXILIARY ENTERPRISE: 831 STUDENTS IN COLLEGE PROVIDED HOUSING 786 STUDENTS IN COLLEGE PROVIDED BOARD PLANS 23438858 23438858 INSTITUTIONAL FINANCIAL AID: 1,242 STUDENTS RECEIVING INSTITUTIONAL SCHOLARSHIPS 838 STUDENTS RECEIVING FEDERAL LOANS OR GRANTS 78869706 true true false true false false false true true true true true false false true false true true true false true false true false false false false false true true true false false false false false false false false true false true true false false false true false false false false true 2522 0 true 1823 true true true false false false false false false false false false false false false X 17 16 true false false false false false false true true false false true true true true true true true true false WA OR X X WHITMAN COLLEGE CONTROLLER'S OFFICE 5095275411 345 BOYER WALLA WALLA WA 99362 MEGAN CLUBB 1.00 X 0 0 0 JOHN C COLEMAN 1.00 X 0 0 0 RYAN CROCKER 1.00 X 0 0 0 LAWRENCE L DRAKE 1.00 X 0 0 0 ANDREW FERRARI 1.00 X 0 0 0 KAREN E GLOVER 1.00 X 0 0 0 THOMAS H MCCRACKEN 1.00 X 0 0 0 BRADLEY MARK MCMURCHIE 1.00 X 0 0 0 MEGAN MEDICA 1.00 X 0 0 0 WALTER C MINNICK 1.00 X 0 0 0 DEAN NICHOLS 1.00 X 0 0 0 DAVID NIERENBERG 1.00 X 0 0 0 PETER VAN OPPEN 1.00 X 0 0 0 JAMES L ROBART 1.00 X 0 0 0 NANCY SERRURIER 1.00 X 0 0 0 JOHN W STANTON 1.00 X 0 0 0 LAWRENCE B STONE 1.00 X 0 0 0 JOHN W BOGLEY 40.00 X 173007 0 39401 GEORGE W BRIDGES 40.00 X 313232 0 75552 JA CABASCO 40.00 X 115914 0 33207 CHARLES E CLEVELAND 40.00 X 153024 0 34293 PETER W HARVEY 40.00 X 196701 0 31291 TIMOTHY V KAUFMAN-OSBORN 40.00 X 172521 0 34320 KEIKO M PITTER 40.00 X 150370 0 24876 ROBERT J CARSON 40.00 X 133527 0 22944 LAURIE K HOUCK 40.00 X 130488 0 35411 SUSAN E PICKETT 40.00 X 123513 0 20707 DAVID F SCHMITZ 40.00 X 142944 0 28636 PATRICK W KEEF 40.00 X X 151358 0 23170 1956599 403808 12 true true false OPP & SEIBOLD GENERAL CONSTRUCTION 1220 W POPLAR WALLA WALLA WA 99362 CONSTRUCTION 3019234 LEONE & KEEBLE INC PO BOX 2747 SPOKANE WA 99220 CONSTRUCTION 1106722 THOMAS HACKER & ASSOCIATES 733 SW OAKE ST SUITE 100 PORTLAND OR 97205 ARCHITECTURAL 637809 S&K MOUNTAIN CONSTRUCTION 822 W MAIN ST SUITE C WALLA WALLA WA 99362 CONSTRUCTION 494734 INTERNATIONAL EDUCATION OF STUDENTS TUITION SERVICE 462903 8 1499412 14733289 4471180 16232701 STUDENT TUITION & FEES 611310 58384360 58384360 HOUSING AND MEAL SERVICES 611310 8124906 8124906 BOOKSTORE 451211 1201165 1201165 OTHER REVENUE 611310 830534 830534 68540965 1451344 1451344 2765995 1507507 1258488 1258488 1258488 33254615 20492668 12761947 12761947 12761947 UBTI FROM PASSTHROUGH 451211 826733 826733 TOWER LEASE REVENUE 900099 19100 19100 INTERNET SALES 451211 13516 13516 859349 101104794 68540965 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true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false true 3594 true 3936 false false 7530 false false false false false false false false false 980031 X X X false false false 313738735 9042964 66900952 -6541015 -8633985 374507651 278739032 5407786 44766917 -6661827 -8513173 313738735 365692263 2269450 -72802811 -6010593 -10409277 278739032 0.30000 0.65000 0.05000 false false false 12213886 6704580 18918466 8760540 163317979 49647283 122431236 7559452 4455457 3103995 980031 980031 145433728 PRIVATE EQUITY 88089717 F US EQUITY 58112058 F INTERNATIONAL EQUITY 55249560 F HEDGED EQUITY 51845097 F ABSOLUTE RETURN 44566230 F REAL ASSETS 32134758 F BALANCED 31693601 F FIXED INCOME 4485775 F NATURAL RESOURCES F PGWC FOUNDATION 91-1648072 -4414758 F 361762038 910914 INTEREST RATE EXCHANGE AGREEMENTS 7328000 SPLIT INTEREST CONTRACTS 6072368 POST-RETIREMENT BENEFITS 4578818 DEFERRED COMPENSATION 910914 ASSET RETIREMENT OBLIGATION 748680 INSURANCE TERMINAL LIABILITY 733000 20371780 101104794 90364662 10740132 57489375 736208 58225583 68965715 136153404 57489375 998093 58487468 77665936 23438858 23438858 101104794 67187689 261885 261885 66925804 23438858 23438858 90364662 COLLECTIONS AND RELATION TO EXEMPT PURPOSE SCHEDULE D, PAGE 2, PART III, LINE 4 THE COLLEGE HAS COLLECTIONS OF WORKS OF ART AND RARE BOOKS INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE USED SOLELY FOR THE SUPPORT OF THE BUSINESS PURPOSES OF WHITMAN COLLEGE SUCH AS FINANCIAL AID TO STUDENTS, FACULTY SALARIES, AND THE LIBRARY. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 RELATED ENTITES' REVENUE (SHARE OF GAIN) 998,093 TUITION DISCOUNT -23,438,858 RELATED ENTITIES -261,885 TUITION DISCOUNT 23,438,858 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D RELATED ENTITES' REVENUE (SHARE OF GAIN) 998,093 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION DISCOUNT 23,438,858 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D RELATED ENTITIES 261,885 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 4B TUITION DISCOUNT 23,438,858 SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIV WHITMAN COLLEGE IS A QUALIFIED NOT-FOR-PROFIT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND AS SUCH, IS GENERALLY EXEMPT FROM FEDERAL TAXATION OF INCOME. ACCORDINGLY NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAXES. CONTRIBUTIONS TO THE COLLEGE ARE GENERALLY TAX DEDUCTIBLE. THE PAUL GARRET WHITMAN COLLEGE FOUNDATION AND THE 21ST CENTURY TRUST ARE SEPARATE TAX ENTITIES. IN ACCORDANCE WITH THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATION (FIN) NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE COLLEGE HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2010 AND 2009. true true true true true true true false false false false false false false false true false true FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 THE COLLEGE RECEIVES FUNDS FROM THE DEPARTMENT OF EDUCATION TO BE GIVEN OUT IN THE FORM OF GRANTS AND LOANS TO WHITMAN STUDENTS THE COLLEGE ALSO RECEIVES FUNDS FROM OTHER FEDERAL AGENCIES IN THE FORM OF GRANTS FOR EQUIPMENT RESEARCH STUDY OR OTHER EFFORTS AS STIPULATED IN EACH INDIVIDUAL GRANT true EUROPE GRANTMAKING STUDENT FIN. AID 575852 MIDDLE EAST & NORTH AFRICA GRANTMAKING STUDENT FIN. AID 17525 SUB-SAHARAN AFRICA GRANTMAKING STUDENT FIN. AID 40277 CENTRAL AMERICA & CARRIBEAN GRANTMAKING STUDENT FINAN. AID 32200 EAST ASIA & PACIFIC GRANTMAKING STUDENT FINAN. AID 146581 NORTH AMERICA GRANTMAKING STUDENT FIN. AID 13800 SOUTH AMERICA GRANTMAKING STUDENT FIN. AID 104889 SOUTH ASIA GRANTMAKING STUDENT FIN. AID 32450 CENTRAL AMERICA & CARIBBEAN INVESTMENT 5000000 EUROPE INVESTMENT 6822753 EAST ASIA & PACIFIC PROGRAM SERVICE FACULTY TRAVEL 13046 EUROPE PROGRAM SERVICE FACULTY TRAVEL 33511 NORTH AMERICA PROGRAM SERVICE FACULTY TRAVEL 70221 SOUTH ASIA PROGRAM SERVICE FACULTY TRAVEL 1898 SOUTH AMERICA PROGRAM SERVICE FACULTY TRAVEL 2094 EUROPE PROGRAM SERVICE STUDY ABROAD 1410009 SOUTH AMERICA PROGRAM SERVICE STUDY ABROAD 195807 CENTRAL AMERICA & CARRIBEAN PROGRAM SERVICE STUDY ABROAD 48815 EAST ASIA & PACIFIC PROGRAM SERVICE STUDY ABROAD 485028 SOUTH ASIA PROGRAM SERVICE STUDY ABROAD 98358 MIDDLE EAST & NORTH AFRICA PROGRAM SERVICE STUDY ABROAD 27300 NORTH AMERICA PROGRAM SERVICE STUDY ABROAD 41905 SUB-SAHARAN AFRICA PROGRAM SERVICE STUDY ABROAD 98298 14512913 799704 15312617 STUDENT FINANCIAL AID CENTRAL AMERICA & CARRIBEAN 5 32200 STUDENT ACCOUNT STUDENT FINANCIAL AID EAST ASIA & PACIFIC 31 146581 STUDENT ACCOUNT STUDENT FINANCIAL AID EUROPE 94 575852 STUDENT ACCOUNT STUDENT FINANCIAL AID SOUTH AMERICA 18 104889 STUDENT ACCOUNT STUDENT FINANCIAL AID SOUTH ASIA 6 32450 STUDENT ACCOUNT STUDENT FINANCIAL AID SUB-SAHARAN AFRICA 6 40277 STUDENT ACCOUNT STUDENT FINANCIAL AID MID EAST & N. AFRICA 2 17525 STUDENT ACCOUNT STUDENT FINANCIAL AID NORTH AMERICA 2 13800 STUDENT ACCOUNT ADDITIONAL INFORMATION SCHEDULE F, PAGE 5, PART V PART 1, LINE 2 THE GRANT MAKING SHOWN IN PART 1 INVOLVES COLLEGE 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 AMONG OTHER THINGS, THEY ARE OF HIGH ACADEMIC QUALITY AND ARE FINANCIALLY STABLE. ANY AID DELIVERED TO SUCH STUDENTS IS GOVERNED BY THE PROCESSES OUTLINED IN SCHEDULE E. false INSTIT. FINANCIAL AID 1242 22475284 ADDITIONAL INFORMATION SCHEDULE I, PAGE 4, PART IV THE COLLEGE AWARDS SCHOLARSHIPS IN CONFORMANCE WITH ESTABLISHED POLICIES ON THE BASIS OF BOTH NEED AND SCHOLASTIC MERIT. AWARDS TO STUDENTS WITH NEED ARE BASED ON THE STUDENT'S FINANCIAL INFORMATION CONTAINED IN THE FINANCIAL AID PROFILE FILED WITH THE COLLEGE SCHOLARSHIP SERVICE 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 true true X X X X false false false false false false false true false JOHN W BOGLEY 169961 3046 17713 21688 212408 GEORGE W BRIDGES 297989 15243 33334 42218 388784 CHARLES E CLEVELAND 153024 15900 18393 187317 PETER W HARVEY 196701 19938 11353 227992 TIMOTHY V KAUFMAN-OSBORN 172521 17675 16645 206841 KEIKO M PITTER 150370 15067 9809 175246 ROBERT J CARSON 133527 13652 9292 156471 LAURIE K HOUCK 130429 59 13781 21630 165899 DAVID F SCHMITZ 142944 14368 14268 171580 PATRICK W KEEF 151358 15045 8125 174528 NON-FIXED PAYMENTS PROVIDED SCHEDULE J, PAGE 1, PART I, LINE 7 PART III: PART I, LINE 7 REIMBURSEMENTS FOR TRAVEL AND MEALS ARE PAID PURSUANT TO THE COLLEGE'S ACCOUNTABLE PLAN. OTHER ADDITIONAL INFORMATION SCHEDULE J, PART III PART III: PART 1, LINE 1A RESIDENCE FOR PERSONAL USE--THE COLLEGE PRESIDENT IS REQUIRED AS A CONDITION OF EMPLOYMENT TO MAINTAIN A PERSONAL RESIDENCE IN A HOUSE PROVIDED BY THE COLLEGE. THIS HOUSE IS LOCATED ON THE EDGE OF CAMPUS AND IS REQUIRED FOR THE CONVENIENCE OF THE COLLEGE. SOCIAL CLUB DUES--THE COLLEGE PRESIDENT AND VP OF DEVELOPMENT ARE PROVIDED MEMBERSHIPS IN SOCIAL CLUBS BY THE COLLEGE. PERSONAL SERVICES--THE PRESIDENT'S PERSONAL RESIDENCE IS PROVIDED CLEANING SERVICES AND YARD CARE BY THE COLLEGE. WHEFA 2004 BONDS 911306482 939781VM9 2004-11-16 28770000 REFUND A PRIOR ISSUE 10/13/99. false false false WHEFA 2008 BONDS 911306482 939781A34 2008-06-10 30935000 FACILITIES CONSTRUCTION (MULTIPLE BLDGS) false false false 28770000 28660421 109579 2004 true false true true 460000 30282842 282842 29499133 500867 2010 false false false true false false false false false 0.04000 0.04000 true false false false false false true true true true JPMORGAN 22.4 false false false false false true true true BNY MELLON 27.0 false false true AIG MATCHING FU 3.1 true false false NANCY MITCHELL FAMILY MEMBER 59350 COMPENSATION false SHARON KAUFMAN-OSBORN FAMILY MEMBER 35655 COMPENSATION false PAT SORENSON FAMILY MEMBER 33082 COMPENSATION false KARI TUPPER FAMILY MEMBER 57462 COMPENSATION false X 13 X X X 99 4321180 MARKET X 1 150000 APPRAISAL X STAMP COLLECTIO 1 X COMPUTER SUPPLI 6 5 false true false SUPPLEMENTAL INFORMATION SCHEDULE M, PAGE 2, PART II PART I, LINE 1: PAINTINGS, SCULPTURE, PHOTOGRAPHS, AND NAVAJO RUG PART I, LINE 4: VARIOUS BOOKS ON SUBJECTS RANGING FROM HISTORY TO POETRY PART I, LINE 5: TENNIS STRINGING MACHINE, WINES, TRAVEL, AND LODGING VOUCHER PART I, LINE 25: US STAMP COLLECTION PART I, LINE 26: VISIO LICENSES, PRINTERS, AND COMPUTER MONITORS ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION THE MISSION OF WHITMAN COLLEGE IS TO PROVIDE AN EXCELLENT, WELL-ROUNDED LIBERAL ARTS AND SCIENCES UNDERGRADUATE EDUCATION. STUDENTS' PARTICIPATION IN CLASSES AND OTHER ACTIVITIES WITHIN A RESIDENTIAL SETTING IS INTEGRAL TO THE EDUCATION PROCESS AT WHITMAN COLLEGE. RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 PETER VAN OPPEN JOHN STANTON TRUSTEE TRUSTEE BUSINESS RELATIONSHIP ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE COLLEGE'S AUDIT COMMITTEE WAS PROVIDED A COPY OF THE FORM AND REVIEWED WITH COLLEGE STAFF. SUBSEQUENT TO THE COMMITTEE REVIEW, THE TRUSTEES WERE EACH PROVIDED A COPY OF THE FORM PRIOR TO THE COLLEGE'S FILING WITH THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C TRUSTEES, OFFICERS AND KEY EMPLOYEES ARE GIVEN A QUESTIONNAIRE ANNUALLY. THE QUESTIONNAIRE INCLUDES THE COLLEGE'S CONFLICT OF INTEREST POLICY AND ASK 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 RESPONSES, MANAGEMENT FOLLOWS-UP TO DISCUSS HOW BEST TO DEAL WITH ANY IDENTIFIED SITUATIONS. TRUSTEES ARE REMINDED OF POTENTIAL CONFLICTS AT EACH MEETING. MANAGEMENT ASCERTAINS ALL IDENTIFIED INDIVIDUALS HAVE RESPONDED AND ALL THE RESPONSES ARE MAINTAINED IN ACCORDANCE WITH THE COLLEGE'S FILE RETENTION POLICY. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A TRUSTEES APPROVED THE COMPENSATION PACKAGE OF THE COLLEGE'S PRESIDENT AND THE DELIBERATIONS ON THAT PROCESS ARE DOCUMENTED IN ITS MINUTES. COMPARABLE DATA FROM PEER INSTITUTIONS WERE USED TO SET THE COMPENSATION FOR THE PRESIDENT OF THE COLLEGE. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B TRUSTEES APPROVED THE COMPENSATION PACKAGES OF THE COLLEGE'S OFFICERS. COMPARABLE DATA FROM PEER INSTITUTIONS FOR EACH POSITION WERE USED TO SET THE COMPENSATION FOR EACH OFFICER OF THE COLLEGE. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE COLLEGE PROVIDES ACCESS TO ITS FORM 990 AND ITS FINANCIAL STATEMENTS VIA ITS WEBSITE. THE COLLEGE'S TAX EXEMPTION LETTER FROM THE IRS AND OTHER POLICY DOCUMENTS ARE AVAILABLE UPON REQUEST. WHITMAN COLLEGE PAUL GARRETT FOUND 345 BOYER AVENUE WALLA WALLA WA 99362 911648072 TRUST WA 501(C) 11A N/A false WHITMAN COLLEGE 21ST CENTURY TRUST 345 BOYER AVENUE WALLA WALLA WA 99362 916526001 TRUST WA 501(C) 11A N/A false false false true false false false false false false false false false false false false false false false WHITMAN COLLEGE PAUL GARRETT FOUND C 191096 CASH ASSISTANCE