Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
20th percentile
Higher debt load relative to revenue than 20% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 10.8% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$434,851
No earlier filing loaded for comparison.
Net Assets
-$299,025
No earlier filing loaded for comparison.
Liabilities
$733,876
No earlier filing loaded for comparison.
Revenue
$14,679,967
No earlier filing loaded for comparison.
Expenses
$6,938,326
No earlier filing loaded for comparison.
Net Income
$7,741,641
No earlier filing loaded for comparison.
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.
To provide for the instruction of students in support of the education educational purposes of western governors university.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Prepaid Expenses and Deferred Charges | $0 | $205,185 | ▲ $205,185 |
| Accounts Receivable | $0 | $135,554 | ▲ $135,554 |
| Land, Buildings, and Equipment, Net | $0 | $54,377 | ▲ $54,377 |
| Savings and Temporary Cash Investments | $0 | $39,735 | ▲ $39,735 |
| Cash and Non-Interest-Bearing Accounts | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $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 |
| Investments in Publicly Traded Securities | $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 | $0 | $434,851 | ▲ $434,851 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $0 | $497,889 | ▲ $497,889 |
| Deferred Revenue | $0 | $235,987 | ▲ $235,987 |
| 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 | $0 | $733,876 | ▲ $733,876 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Net Assets Without Donor Restrictions | $0 | $-299,025 | ▼ $299,025 |
| Total Net Assets Fund Balance | $0 | $-299,025 | ▼ $299,025 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $434,851 | ▲ $434,851 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $54,377 | $8,650 | $63,027 |
| Name | Title |
|---|---|
| Scott Pulsipher | Director (chair) |
| Patrick Partridge | President (until 1/31/2021) |
| Tammy Johns | Director |
| Adam Davis | Interm Pres (2/11/2021) |
| Mark Shaffer | Secretary |
| Scott Tanner | Treasurer (until 2/11/2022) |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,646,262 |
| Salaries, Compensation, and Employee Benefits | $3,151,789 |
| Grants and Similar Amounts Paid | $140,275 |
| Total Fundraising Expense | $6,705 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $2,720,983 | $330,087 | - | $3,051,070 |
| Other Salaries and Wages | $1,708,331 | $410,684 | $4,910 | $2,123,925 |
| Other Employee Benefits | $309,884 | $78,151 | $778 | $388,813 |
| Current Officers, Directors, Trustees, and Key Employees | $248,346 | $82,782 | - | $331,128 |
| Information Technology | $261,381 | $46,220 | $253 | $307,854 |
| Payroll Taxes | $150,589 | $37,978 | $378 | $188,945 |
| Grants to Domestic Individuals | $140,275 | - | - | $140,275 |
| Occupancy | $104,646 | $22,071 | $127 | $126,844 |
| Pension Plan Contributions | $94,825 | $23,915 | $238 | $118,978 |
| Fees for Services Accounting | $5 | $49,430 | - | $49,435 |
| Fees for Services Legal | - | $37,148 | - | $37,148 |
| Fees for Services Management | $28,840 | - | - | $28,840 |
| Advertising | $24,224 | - | - | $24,224 |
| Depreciation Depletion | $7,451 | $1,571 | $9 | $9,031 |
| Office Expenses | $4,010 | $1,261 | $4 | $5,275 |
| Insurance | $3,050 | $769 | $8 | $3,827 |
| Travel | $2,533 | - | - | $2,533 |
| Conferences and Meetings | $181 | - | - | $181 |
| Total Functional Expenses | $5,809,554 | $1,122,067 | $6,705 | $6,938,326 |
| 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 organization hires a compensation consultant every other year to review compensation paid to employees. The most recent review was for fy21-fy22. In addition, the organization participates in 3 - 5 compensation surveys in order to benchmark its compensation at least annually. The board reviews and approves the compensation and the performance goals for the organization. Officers review compensation for their respective employees.”
“The organization's governing documents, conflict of interest policy and financial statements are available upon request.”
“When wgu labs spun off the wgu academy business unit into its own separately company on 1/1/2021, the transfer included $8,040,666 of wgu labs' net deficit (out of a total net deficit of $13,692,295 as of 12/31/2020).”
“Description:learning resources total fees:2685849”
“Description:policy and public affairs serv total fees:32960”
“Description:operations and hr services total fees:150380”
“Description:other consulting total fees:181881”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 497889 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 135554 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE FOR THE INSTRUCTION OF STUDENTS IN SUPPORT OF THE EDUCATION EDUCATIONAL PURPOSES OF WESTERN GOVERNORS UNIVERSITY. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 24224 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 24224 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NADEEM SYED |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3854289549 |
| 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 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 82782 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 248346 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 331128 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 181 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 181 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 11110000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 140275 |
| IRS990/CYInvestmentIncomeAmt | 0 | 18371 |
| IRS990/CYOtherExpensesAmt | 0 | 3646262 |
| IRS990/CYOtherRevenueAmt | 0 | 25 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3551571 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 7741641 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3151789 |
| IRS990/CYTotalExpensesAmt | 0 | 6938326 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 6705 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 14679967 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 235987 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 9 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1571 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 7451 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 9031 |
| IRS990/Desc | 0 | WGU ACADEMY (ACADEMY) BEGAN OPERATIONS AS ITS OWN SEPARATE COMPANY IN JANUARY 2021. ACADEMY SOUGHT AND RECEIVED CREDIT RECOMMENDATION FROM THE AMERICAN COUNCIL ON EDUCATION (ACE) FOR ITS FLAGSHIP COURSE, THE PROGRAM FOR ACADEMIC AND CAREER ADVANCEMENT (PACA). PACA NOW TRANSFERS TO OTHER INSTITUTIONS AS A 3-CREDIT COMMUNICATIONS COURSE. ACADEMY CONTINUES TO OFFER ITS COLLEGE READINESS PROGRAM TO UNDERSERVED POPULATIONS ACROSS A VARIETY OF CLIENTS IN DIFFERENT SEGMENTS. HIGHER ED, EMPLOYER GROUPS, AND COMMUNITY GROUPS. AT THE END OF FISCAL YEAR 2021 (JUNE 2021), ACADEMY HAD APPROXIMATELY 3,000 ACTIVE STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 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 | 0 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 5809554 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 49430 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 5 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 49435 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 37148 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 37148 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 28840 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 28840 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 330087 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2720983 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3051070 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| 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 | 46.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 12.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 28.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.0 |
| 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/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 44811 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 39924 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 12012 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 39223 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 36459 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SCOTT PULSIPHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PATRICK PARTRIDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SCOTT TANNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ADAM DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARK SHAFFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TAMMY JOHNS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 1539991 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 422399 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 233055 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 194294 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 159423 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR (CHAIR) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT (UNTIL 1/31/2021) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER (UNTIL 2/11/2022) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | INTERM PRES (2/11/2021) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| 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/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantAmt | 0 | 140275 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 140275 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 140275 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 14679967 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 253 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 46220 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 261381 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 307854 |
| IRS990/InitialReturnInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 8 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 769 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3050 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3827 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 18371 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 18371 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8650 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 54377 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 63027 |
| IRS990/LegalDomicileStateCd | 0 | UT |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO SUPPORT THE EDUCATIONAL AND CHARITABLE PURPOSES OF WESTERN GOVERNORS UNIVERSITY (WGU), BY ALLOWING STUDENTS TO COMPLETE COURSES AND THEN ENROLL IN WGU. WGU ACADEMY CREATES A SYSTEM TO ENABLE LEARNERS TO EFFECTIVELY AND EFFICIENTLY ACCESS EDUCATIONAL SERVICES, WITH PARTICULAR ATTENTION TO THE NEEDS OF UNSERVED AND UNDERSERVED POPULATIONS AND OF PUBLIC AND PRIVATE EMPLOYERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -299025 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -299025 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 127 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 22071 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 104646 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 126844 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 4 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1261 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4010 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5275 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -8040666 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 778 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 78151 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 309884 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 388813 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 25 |
| IRS990/OtherRevenueTotalAmt | 0 | 25 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 4910 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 410684 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1708331 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2123925 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 378 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 37978 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 150589 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 188945 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 238 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 23915 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 94825 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 118978 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 205185 |
| IRS990/PrincipalOfficerNm | 0 | CHRIS LEE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GROSS PROGRAM TUITION AND FEES - WGU ACADEMY |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SERVICE FEES FROM WGU |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2954571 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 597000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2954571 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 597000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 0 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 0 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 0 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 7741641 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 11110000 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3551596 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 39735 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 54377 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8650 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 63027 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 54377 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS PUBLICIZED ITS NON-DISCRIMINATION POLICY ON ITS HOME WEBPAGE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 140275 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS AND TUITION WAIVERS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 610 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION ASSIGNS MANAGERS OVER GRANT FUNDS, WHO TRACK GRANT FUNDS TO ENSURE THEY ARE USED APPROPRIATELY AND EXPENDED FOR THEIR INTENDED PURPOSE. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PART I, LINE 2 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 680000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 110950 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 7500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 25000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 4 | 1950 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 638408 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 311449 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 186794 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 3 | 208055 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 4 | 157473 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 17100 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 17100 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 11712 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 3 | 12012 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 4 | 9848 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 27711 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 22824 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 27511 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 3 | 26611 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 221583 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | SCOTT PULSIPHER |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.