2011-05-09T10:43:06-07:00 2010-06-30 990 2009-07-01 870212470 Westminster College WEST 8018322139 1840 South 1300 East Salt Lake City UT 84105 Sydney Tervort 2011-05-09 2009 2016-02-24 21:20:13Z Michael Bassis 1840 S 1300 E Salt Lake City UT 84015 104005260 false false X www.westminstercollege.edu X 1886 UT Westminster College is a private comprehensive liberal arts college in Salt Lake City, UT offering undergraduate and graduate degrees in liberal arts and professional programs. 32 30 1493 31 0 5510996 11875697 65247274 72411418 -14023121 6322725 511495 394585 57246644 91004425 18824698 21479148 0 33151947 35291035 0 1934731 20944557 21109506 72921202 77879689 -15674558 13124736 177355467 185565525 65841560 60926882 111513907 124638643 We are a community of learners with a long and honored tradition of caring deeply about students and their education. Students are challenged to experiment with ideas, raise questions, critically examine alternatives, and make informed decisions. We encourage students to accept responsibility for their own learning, to discover and pursue their passions, and to act with responsibility. Our purposes are to prepare students to lead lives of learning, accomplishment, and service, and to help them develop skills and attributes critical for success in a rapidly changing world. We do this by offering distinctive academic programs that emphasize theory and practice and encourage active, experiential, collaborative, and cross-disciplinary learning. We work to pursue excellence while promoting inclusiveness and respect for differences. false false 63773404 21479148 72411418 Instruction: 2,098 FTE students in undergraduate programs 699 FTE students in graduate programs 887 students graduated in the 2009-2010 academic year 63773404 true true false true false false false true false true true true false true false true false true false true false false false true true true false false false false false false false true true false true true false false false true false false false true 149 0 true 1493 true false false false false false false false false true true false 0 false false false false false false false false 32 30 false false false false false false false true true false false false true true true true true true true true false false UT X Sydney Tervort 8018322133 1840 South 1300 East Salt Lake City UT 84105 William Orchow 1.60 X 0 0 0 W Curtis Ryan 40.00 X 156214 0 26728 W Carter Stinton 1.60 X 0 0 0 Thomas Fey 1.60 X 0 0 0 Thomas A Ellison Esq 1.60 X 0 0 0 Susan Glasmann 1.60 X 0 0 0 Stephen Morgan 0. X 241191 0 31024 Robert J Frankenberg 1.60 X 0 0 0 Robert A Garda 1.60 X 0 0 0 R Anthony Sweet 1.60 X 0 0 0 Peter D Meldrum 1.60 X 0 0 0 Pat Richards 1.60 X 0 0 0 O Wood Moyle IV 1.60 X 0 0 0 Noreen Rouillard 1.60 X 0 0 0 Michael Bills 1.60 X 0 0 0 Michael Bassis 40.00 X X 488743 0 37864 Mary Jane Chase 0. X 129676 0 22493 Martha Felt Barton 1.60 X 0 0 0 Kim T Adamson 1.60 X 0 0 0 Judith Billings 1.60 X 0 0 0 John Groesbeck 0. X 165439 0 25845 Joel Bauman 40.00 X 148445 0 25728 Joe Reyna 1.60 X 0 0 0 Jeanne Ambruster 1.60 X 0 0 0 James Stimpson 40.00 X 144298 0 25356 James Seidelman 0. X 219761 0 26653 James R Clark 1.60 X 0 0 0 Hank Hemingway 1.60 X 0 0 0 Gretchen Anderson 1.60 X 0 0 0 George White 40.00 X 128723 0 23858 ER Zeke Dumke III 1.60 X 0 0 0 David E Simmons 1.60 X 0 0 0 Dale Miller 1.60 X 0 0 0 Curt P Crowther 1.60 X 0 0 0 Colleen Kearns McCann 1.60 X 0 0 0 Clark P Giles 1.60 X 0 0 0 Bing L Fang 1.60 X 0 0 0 Aric Krause 40.00 X 149307 0 18685 Annalisa Steggell-Holcombe 40.00 X 74335 0 17024 Andrew J Schilly 1.60 X 0 0 0 Andrew Harding 1.60 X 0 0 0 Alvin Richer 1.60 X 0 0 0 2046132 281258 27 false true false American Mechanical Systems Service 556 West 8360 South Sandy UT 84070 Maintenance/repair 174725 1 60244 2383683 9431770 1408765 11875697 Tuition and Fees 68139669 68139669 Auxiliary enterprises 4271749 4271749 72411418 945749 945749 166275 166275 1323 1323 0 18107381 12896680 5210701 5210701 5210701 105290 60244 104155 1135 1135 0 0 Interest-Accts Receivable 525990 149436 149436 Commissions 611710 161708 161708 Annuity Liability Adjust 525990 85726 85726 -4743 -4743 392127 91004425 78014246 1114482 0 21460360 21460360 18788 18788 0 1348734 395010 727590 226134 0 25486991 20959559 3524704 1002728 2031594 1555291 360577 115726 4534344 3269956 962660 301728 1889372 1518452 288320 82600 0 57527 57527 91090 91090 84788 84788 0 0 1250993 632300 606253 12440 390797 364934 25863 2472467 2132310 243066 97091 967568 735282 231731 555 4543 4543 1426710 118760 1307950 2425884 2342605 43770 39509 0 91795 79523 8254 4018 2692284 2016759 675525 0 3116363 2334431 781932 668367 227357 441010 Misc Other 1529174 1281651 232413 15110 Food 2096773 1938362 139670 18741 Campus Repair & Maint. 745357 198698 546659 Banking Charges 353632 2361 351271 Bad Debt Expense 349366 349366 294028 186112 89565 18351 77879689 63773404 12171554 1934731 0 22226957 18923946 7665757 10672163 1492792 2718877 0 0 3936066 4064113 0 560022 531001 124798764 33733671 81226255 91065093 0 60247618 57590332 0 0 0 177355467 185565525 7139143 7514303 2064161 2459346 38065000 32360000 16250068 16299272 2323188 2293961 65841560 60926882 X 45481254 59065681 24074310 21270240 41958343 44302722 111513907 124638643 177355467 185565525 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 84788 false false 84788 false false 538610 X X X false 46849346 1402238 5149824 -925759 -984357 51491292 63615040 398119 -15148357 -904390 -1111066 46849346 0.02000 0.14000 0.84000 true false false 1977785 1977785 99629983 17165950 82464033 2492329 1073752 1418577 12301573 9654180 2647393 8397094 5839789 2557305 91065093 57590332 U.S. government grants refundable - gov 2038300 Funds held on deposit for others 255661 2293961 91004425 77879689 13124736 13124736 91004425 91004425 91004425 77879689 77879689 77879689 Part X Part X : FIN48 Footnote Income tax status: The College is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code; accordingly, no provision for income taxes is made in the financial statements. At July 1, 2007, the College applied Financial Accounting Standards Board (FASB) Interpretation Number 48, Accounting for Uncertainty in Income Taxes, (FIN 48) an Interpretation of SFAS No. 109, Accounting for Income Taxes to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits as of that date. In addition, there have been no material changes in unrecognized benefits since July 1, 2007, nor was there a material effect during the current year nor is it expected that there will be a material change in the next12 months. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. Theintended use of endowment funds is to provide scholarships to students and support the activities of the College through distribution of earnings to the operating fund in a manner consistent with donor restrictions. Part III, Line 4 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The college received donations of collection and works of art. These collections further the college's exempt purpose by enhancing the educational experience for the students by using them for discussions and research in the classroom as wells as for public exhibition. true true true Westminster College of Salt Lake City administers all educational programs, related support services, and benefits in a manner which does not discriminate against students or prospective students with regard to race, color, religion, gender, sexual orientation, age, national or ethnic origin, disability, or a person's status as a veteran.The admissions application, scholarship application, academic catalog, class schedules and all other materials sent to prospective students and members of the general community served by the College include the College's statement as noted above. Westminster College complies with federal and state non-discrimination laws and will not discriminate in admission and financial aid against any person because of race, color, religion, gender, sexual orientation, age, national or ethnic origin, disability, or a person's status as a veteran. true true true true false false false false false false false false true false Westminster College participates in various financial assistance programs as authorized by Title IV of the Higher Education Act of 1965 and administered by the U.S. Department of Education. true true Sub-Saharan Africa 0 0 Program Services Student Services 16 Sub-Saharan Africa 0 0 Program Services Graduate Trip 137481 South Asia 0 0 Program Services Student Services 1867 South Asia 0 0 Program Services Graduate Trip 54978 South Asia 0 0 Program Services Academic Support 431 South America 0 0 Program Services Undergrad Trip 54179 South America 0 0 Program Services Instruction 404 South America 0 0 Program Services Graduate Trip 115120 South America 0 0 Program Services Academic Support 1475 South America 0 0 Grantmaking Study Abroad 12288 North America 0 0 Program Services Graduate Trip 70935 Europe 0 0 Program Services Undergrad Trip 179051 Europe 0 0 Program Services Student Services 228 Europe 0 0 Program Services Instruction 10 Europe 0 0 Program Services Graduate Trip 105066 Europe 0 0 Grantmaking Study Abroad 6500 East Asia & the Pacific 0 0 Program Services Undergrad Trip 69450 East Asia & the Pacific 0 0 Program Services Student Services 11668 East Asia & the Pacific 0 0 Program Services Instruction 43420 East Asia & the Pacific 0 0 Program Services Graduate Trip 311058 East Asia & the Pacific 0 0 Program Services Academic Support 17594 0 0 1193219 X Institutional Scholarships South America 1 12288 Student Account N/A Book Institutional Scholarships Europe 1 6500 Student Account N/A Book Grantmaker's Description of How Grants are Used in Foreign Country The costs of providing the college's various programs and other supporting services, including foreign transactions, have been summarized on a functional basis in the statements of activities. Accordingly, certain costs have been allocated among the programs and supporting services. We are not required to show foreign transactions separately for financial statement reporting purposes. The method used to account for the total expenditures by region included an evaluation of all expenses that included a cross border transaction fee and an accumulation of total expenditures related to undergraduate and graduate academic/international trips. Additional Supplemental Information Part III, column (a)The College pays grants or assistance to students on the first day of classes for each respective semester. To determine the residential status at the time the grant is paid, the College compares the first day of classes for both institutions. The student is considered to be a "foreign individual" within one week of the start of classes at the foreign institution. false Scholarship Gala 2009 154934 51984 102950 41156 16858 44936 Scholarship Gala 2010 10600 8260 2340 1205 165534 60244 105290 41156 16858 46141 104155 1135 true X 0 0 UHEAA 4 2400 Book Value UCOPE 37 32676 Book Value TEACH 5 12000 Book Value Smart Grant 11 30000 Book Value SEOG 230 266435 Book Value LEAP (SSIG) 26 31700 Book Value Institutional Scholarships 2133 19462268 Book Value Endowed Scholarships 397 1009993 Book Value Annual Scholarships 189 519613 Book Value AC Grant 121 93275 Book Value Grantmaker's Description of How Grants are Used The college reports are regularly reviewed to be certain funds are used for proper purposes. Federal grant reporting and reconciliation occurs monthly and during the yearly A-133 audit. Awarding practices are reviewedforcompliance with federal regulations. Students are reviewed yearly for continued and new fund eligibility to be sure academic standards and other grant-specific criteria have been met. X X X X false true false false false false false false false false W Curtis Ryan 155674 540 26728 182942 Stephen Morgan 216663 24528 31024 272215 Michael Bassis 280530 191183 17030 37864 526607 Mary Jane Chase 129676 22493 152169 John Groesbeck 164899 540 25845 191284 Joel Bauman 147905 540 25728 174173 James Stimpson 144298 25356 169654 James Seidelman 218681 1080 26653 246414 George White 128723 23858 152581 Aric Krause 147207 2100 18685 167992 Salt Lake County Utah 876000316 79567PDG5 2007-04-10 18270000 To advance refund the callable college revenue bonds false false Salt Lake County Utah 876000316 79567PCS0 2005-05-10 16715000 To finance construction projects and debt service reserve false false 18270000 1611450 15752862 14670 2549541 2008 false true true true 16715000 193859 8280000 51762 8267906 2006 true false true true false false false false false true false false false false false true false false false NA false NA false false true false false false NA false NA false false true Mary Bassis Family - President 34500 Special Asst to the Board false Katherine Dumke Revoc TrustSabioLLC Trustee 78526 Home lease agreement false X 1 20000 X 19000 X 10159 X 10 1192497 X 1 59567 X 2 20800 Food/Activities 1 17750 Cost Rentals/service 2 1750 Cost Gift Basket 2 3700 Cost 1 false true false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The following records of Westminster College are available for public inspection and copying, upon request:*Exemption Letter*Audited Financial Statements with A133 for the three fiscal years prior to the date of the request*Tax filings Form 990 and 990T for the three fiscal years prior to the date of the requestTo make a request to inspect and/or acquire a copy of these records, contact the Managing Director of Financial Affairs, Office of Administrative Services, at 801-832-2133. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Compensation Committee of the Board of Trustees of Westminster College is responsible for reviewing and making recommendations to the Board of Trustees regarding the terms of contract with the President and the President's compensation, conducting an annual evaluation of the President, and overseeing compensation for the provost, vice presidents, staff who report directly to the President, and covered employees for fairness, effectiveness, and reasonableness. 1.In forming a recommendation regarding the President's compensation, the Committee will rely on comparability data, such as the compensation paid to Presidents and executive officers by similar institutions. This data may include compensation studies by independent organizations, written job offers for positions at similar organizations, and information obtained from the IRS Form 990 filings of similar organizations.2.The Committee shall fully disclose the proposed employment contract for the President, including its recommendation for compensation and all material financial terms, to the full Board of Trustees for approval.3.Concurrent with its recommendation regarding compensation, the Committee shall provide an annual report to the Board regarding its evaluation of the President's performance.4.The President will present to the Committee his or her report on compensation for the provost, vice presidents, staff who report directly to the President, and any covered employee, including comparability data and performance information. 5.The Committee will take and keep minutes that document how it formed its recommendations and approval decisions. The minutes will include the following:a.The terms of the compensation and the date it was approved;b.The members of the Committee who were present during the Committee meetings and who voted on the recommendation; andc.The comparability data obtained and reviewed and the source of the data. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Process of Identification: The Secretary of the Board will collect Statements of Disclosure from all trustees, officers, and key employees each year at the first Board meeting of the College's fiscal year and from all new trustees, officers, and key employees at the time of their appointment. The Audit Committee will review each Statement of Disclosure for actual or potential conflicts of interest, including, but not limited to, the following factors:*Solicitation or acceptance of gifts, gratuities, free travel, or other items of value that could create the appearance of a conflict or an expectation of special treatment in College matters;*Incidents of abuse or misuse of an individual's position for personal or third-party gain or benefit;*Use of the College's staff, services, equipment, materials, resources, or property for personal or third party gain, or representing to third parties that one's authority as a trustee, officer, volunteer, or key employee is more extensive than it is in actuality;*Situations where a trustee, officer, or key employee may be divided between personal interests or the interests of another organization and the best interests of the College;*Engagement in business, professional conduct, or other activities that may be directly or indirectly adverse to the interests of the College; and,*Any arrangements in which a trustee, officer, or key employee provides goods or services to the College as a paid vendor or outside service-provider.The Audit Committee may request additional information from any trustee, officer, or key employee at any time. While an individual's relationships or activities are under review, the individual may not deliberate, debate, or vote until a determination is made.Resolution: When the Audit Committee or the Board of Trustees identifies an actual, potential, or apparent conflict of interest, it may take one of the following actions to resolve such conflict:*Waive the conflict of interest as unlikely to affect the trustee's, officer's, volunteer's or key employee's ability to act in the best interests of the College;*Recuse the individual trustee, officer, volunteer, or key employee from deliberation or decision-making related to the specific matter giving rise to the conflict. *Request the resignation of the trustee, officer, volunteer or key employee from his or her service or position at the College because the conflict of interest is so pervasive that it is likely the trustee, officer or key employee would be unable to act solely in the best interests of the College.The Board of Trustees has final authority over the resolution of all conflicts of interest involving a trustee, officer, or key employee and may overrule any decision of the Audit Committee and the Audit Committee may refer any conflict of issue matter to the Board at any time. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process The Westminster College (the "College") tax return is completed by the Director of Budget, and reviewed by the Managing Director of Financial Affairs and the VP of Finance and Administration. Once completed, the documents are reviewed by the Audit Committee and submitted electronically to the full board of trustees. Once the trustees have reviewed - the return is transmitted electronically to the IRS. Bill and Vieve Gore Endowment Fund 1840 South 1300 East Salt Lake City UT 841053617 876213067 Endowment earnings to Westminster College of Salt Lake City UT 501(c)(3) 509(a)(3)Type I N/A false false false false false false false false false false false false false false false false false true Bill and Vieve Gore Endowment Fund r 697584