Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 85-2768979 • 501(c)3 • Salt Lake City, UT
Profile
Support the educational and charitable purposes of educational entities by engaging in research and development and offering programs and courses to improve readiness for and success in postsecondary education.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
6th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Assets
Down$0
Down $1,570,757 (-100%) from 2023
Liabilities
Down$0
Down $1,249,725 (-100%) from 2023
Net Assets
Down$0
Down $321,032 (-100%) from 2023
Revenue
Down$16,297,273
Down $1,013,373 (-5.9%) from 2023
Expenses
Down$16,232,878
Down $1,077,768 (-6.2%) from 2023
Net Income
Up$64,395
Up $64,395 from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Support the educational and charitable purposes of educational entities by engaging in research and development and offering programs and courses to improve readiness for and success in postsecondary education.
SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $850,103 | $0 | ▼ $850,103 |
| Other Notes and Loans Receivable, Net | $431,181 | $0 | ▼ $431,181 |
| Accounts Receivable | $127,227 | $0 | ▼ $127,227 |
| Prepaid Expenses and Deferred Charges | $105,774 | $0 | ▼ $105,774 |
| Investments in Publicly Traded Securities | $56,472 | $0 | ▼ $56,472 |
| Cash and Non-Interest-Bearing Accounts | $0 | $0 | → $0 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $1,570,757 | $0 | ▼ $1,570,757 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $907,799 | $0 | ▼ $907,799 |
| Deferred Revenue | $341,926 | $0 | ▼ $341,926 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Other Liabilities | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $1,249,725 | $0 | ▼ $1,249,725 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $321,032 | $0 | ▼ $321,032 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $321,032 | $0 | ▼ $321,032 |
| Total Liabilities and Net Assets / Fund Balance | $1,570,757 | $0 | ▼ $1,570,757 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Scott Pulsipher | Director | - | $335,496 | $139,180 | $474,676 |
| Chris Lee | President | FT | $208,580 | $58,408 | $247,847 |
| Chelsea Barnett | VP - Product and Programs | FT | $170,180 | $19,644 | $191,969 |
| Curt Defriez | Treasurer | - | $146,870 | $25,599 | $179,831 |
| Reshma Gouravajhala | Sr.Manager Research & Analytic | FT | $155,604 | $5,750 | $170,988 |
| Bonnie Budd | Sr. Manager, Design & Dev. | FT | $120,534 | - | $120,534 |
| Name | Title |
|---|---|
| Tammy Johns Until 10723 | Director (Chair) |
| Yashima White Azilove | Senior Director. Business Dev. |
| Rachael Marangu | Manager, Product Strategy |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| StraighterLine | Learning resources | 1201 South Sharp Street Suite 110, Baltimore, MD 21230 | $1,699,605 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $9,376,422 |
| Other Expenses | $6,716,762 |
| Grants and Similar Amounts Paid | $139,694 |
| Total Fundraising Expense | $123,689 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $6,329,585 | $322,564 | $55,849 | $6,707,998 |
| Fees for Services Other | $2,790,998 | $1,023,269 | $1,112 | $3,815,379 |
| Information Technology | $955,643 | $42,398 | $5,691 | $1,003,732 |
| Other Employee Benefits | $938,427 | $33,407 | $6,172 | $978,006 |
| Current Officers, Directors, Trustees, and Key Employees | $586,851 | $260,785 | $38,952 | $886,588 |
| Advertising | $872,346 | - | - | $872,346 |
| Payroll Taxes | $453,631 | $22,359 | $3,891 | $479,881 |
| Pension Plan Contributions | $307,612 | $13,885 | $2,452 | $323,949 |
| Depreciation Depletion | $266,200 | $12,723 | $1,709 | $280,632 |
| Travel | $199,594 | $15,524 | $6,653 | $221,771 |
| Office Expenses | $202,393 | $12,948 | $967 | $216,308 |
| Fees for Services Legal | - | $169,701 | - | $169,701 |
| Grants to Domestic Individuals | $139,694 | - | - | $139,694 |
| Fees for Services Accounting | - | $56,471 | - | $56,471 |
| Other Expenses | $25,960 | - | - | $25,960 |
| Fees for Services Management | - | $19,607 | - | $19,607 |
| Insurance | $15,703 | $1,241 | $207 | $17,151 |
| Conferences and Meetings | $13,245 | $1,375 | $34 | $14,654 |
| Total Functional Expenses | $14,100,932 | $2,008,257 | $123,689 | $16,232,878 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
“The form 990 is reviewed by the organization officers and distributed to the board for review prior to filing.”
“The organization requires all directors to disclose possible conflicts annually.”
“The Finance Committee of the Board of Trustees of WGU Corporation hires a compensation consultant every year to assess and review the organization's compensation to officers. The most recent review was for FY24. In addition, the organization participates in 3 - 5 compensation surveys in order to benchmark its compensation at least annually. The Compensation Committee of the Board of Trustees of WGU Corporation reviews and approves the base compensation, bonus types, bonus potentials, and the performance goals for Officers. Officers and key employees review compensation for their respective organizations. The organization conducts periodic compensation reviews for all employees, including key management and officers. Compensation recommendations and decisions are based on a composite analysis of at least 3 peers or independent sources, including but not limited to salary surveys, aggregate compensation databases, and online-facilitated peer reporting. All compensation programs are evaluated and adhere to generally accepted compensation principles as designated by WorldatWork.”
“The organization's governing documents, conflict of interest policy and financial statements are available upon request.”
“Support the educational and charitable purposes of educational entities by engaging in research and development and offering programs and courses to improve readiness for and success in postsecondary education.”
“Transfer of Net Assets to WGU Corporation: Assets transferred on Schedule N: $ (2,193,565) Liabilities Transferred: 1,808,138 Total Net Assets Transferred: $ (385,427)”
“Description:operations shared service exp. Total fees:1759872”
“Description:learning resources total fees:913808”
“Description:people & talent shared service total fees:774154”
“Description:credit card fees total fees:120033”
“Description:other services total fees:247512”
“The following is the "Income Taxes" footnote from the consolidated financial statements that include the accounts and balances of WGU Academy, among other entities: WGU Corporation and Western Governors University qualify as tax-exempt organizations under Section 501(c)(3) of the Internal Revenue Code and are generally exempt from federal and state income taxes, except for taxes on income from activities unrelated to their exempt purposes. The consolidated wholly-owned LLC partnerships are treated as disregarded entities for income tax purposes to the extent that their activities are related to an exempt purpose of their tax-exempt parent. The Organization records its allocated income or loss from other majority-owned LLCs, and based on the nature of the operations of those LLCs, determines if any income tax will be due. Activities unrelated to the exempt purpose are subject to income tax. The consolidated LP partnerships seek investments in early-stage, mission-aligned companies. Certain activities of the LP partnerships could be subject to taxation and such taxes are recorded in the consolidated financial statements as applicable. Management believes the Organization has taken no tax positions that more likely than not would not be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been made in the accompanying consolidated financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 907799 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 127227 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SCHEDULE O |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 872346 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 872346 |
| IRS990/AllOtherContributionsAmt | 0 | 184273 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NADEEM SYED |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3854285130 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4001 SOUTH 700 EAST 700 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SALT LAKE CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | UT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 84107 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 38952 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 260785 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 586851 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 886588 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 34 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1375 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 13245 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 14654 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1699605 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1201 South Sharp Street Suite 110 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | BALTIMORE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 21230 |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | StraighterLine |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Learning resources |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 10716862 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 139694 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1229 |
| IRS990/CYOtherExpensesAmt | 0 | 6716762 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5579182 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 64395 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 9376422 |
| IRS990/CYTotalExpensesAmt | 0 | 16232878 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 123689 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 16297273 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 341926 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 1709 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 12723 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 266200 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 280632 |
| IRS990/Desc | 0 | WGU Academy (Academy) began operations as a separate entity In January 2021. After building and launching its own learning platform in FY23, Academy created and launched 15 individual general education "onramp" courses to prepare students for academic success in credential programs, and 8 new certificate programs to prepare students for entry-level roles in high-demand jobs like business leadership, front-end web development, and digital marketing. These programs grew to serve over 9,000 students in FY23 and over 15,000 students in FY24. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 92 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 14100932 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 56471 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 56471 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 169701 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 169701 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 19607 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 19607 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 1112 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1023269 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2790998 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3815379 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/FinalReturnInd | 0 | X |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 44.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 41.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 62280 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 63030 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 52807 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 17727 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 11779 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 30711 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 9634 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Scott Pulsipher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Chris Lee |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Curt Defriez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Chelsea Barnett |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Yashima White Azilove |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Reshma Gouravajhala |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Rachael Marangu |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Bonnie Budd |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Tammy Johns Until 10723 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 411646 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 230120 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 180190 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 149120 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 161354 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 120534 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 2205837 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 263400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VP - Product and Programs |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Senior Director. Business Dev. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Sr.Manager Research & Analytic |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Manager, Product Strategy |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Sr. Manager, Design & Dev. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director (Chair) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2020 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -1202 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantAmt | 0 | 139694 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 139694 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 139694 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 16298475 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
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| IRS990/MissionDesc | 0 | SUPPORT THE EDUCATIONAL AND CHARITABLE PURPOSES OF EDUCATIONAL ENTITIES BY ENGAGING IN RESEARCH AND DEVELOPMENT AND OFFERING PROGRAMS AND COURSES TO IMPROVE READINESS FOR AND SUCCESS IN POSTSECONDARY EDUCATION. |
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| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXPENSES |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25960 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GROSS PROGRAM TUITION AND FEES - WGU ACADEMY |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SERVICE FEES FROM WGU |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The following is the "Income Taxes" footnote from the consolidated financial statements that include the accounts and balances of WGU Academy, among other entities: WGU Corporation and Western Governors University qualify as tax-exempt organizations under Section 501(c)(3) of the Internal Revenue Code and are generally exempt from federal and state income taxes, except for taxes on income from activities unrelated to their exempt purposes. The consolidated wholly-owned LLC partnerships are treated as disregarded entities for income tax purposes to the extent that their activities are related to an exempt purpose of their tax-exempt parent. The Organization records its allocated income or loss from other majority-owned LLCs, and based on the nature of the operations of those LLCs, determines if any income tax will be due. Activities unrelated to the exempt purpose are subject to income tax. The consolidated LP partnerships seek investments in early-stage, mission-aligned companies. Certain activities of the LP partnerships could be subject to taxation and such taxes are recorded in the consolidated financial statements as applicable. Management believes the Organization has taken no tax positions that more likely than not would not be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been made in the accompanying consolidated financial statements. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PART X, LINE 2: |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
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