Civic Intelligence

Whitworth University

990 • Fiscal year 2024 • EIN 91-0473310

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 01, 2025

300 W Hawthorne RoadSpokane, WA 99251

(509) 777-3208

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.28x

Higher debt load relative to assets than 50% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.72x

Higher debt load relative to revenue than 65% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

32nd percentile

-0.4%

Higher net margin than 32% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$441,528

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

26th percentile

1.3%

Faster asset growth than 26% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

3.8%

Faster revenue growth than 31% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Assets

Up

$373,916,134

Up $4,625,855 (+1.3%) from 2023

Net Assets

Up

$268,142,135

Up $8,375,725 (+3.2%) from 2023

Liabilities

Down

$105,773,999

Down $3,749,870 (-3.4%) from 2023

Revenue

Up

$146,768,884

Up $5,362,367 (+3.8%) from 2023

Expenses

Up

$147,365,414

Up $2,387,400 (+1.6%) from 2023

Net Income

Up

-$596,530

Up $2,974,967 (+83%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400M$300M$200M$100M$0Assets 2010: $204,464,085Liabilities 2010: $83,504,504Net Assets 2010: $120,959,5812010Assets 2011: $223,835,836Liabilities 2011: $78,771,688Net Assets 2011: $145,064,1482011Assets 2012: $247,032,756Liabilities 2012: $99,446,280Net Assets 2012: $147,586,4762012Assets 2013: $257,428,452Liabilities 2013: $98,782,715Net Assets 2013: $158,645,7372013Assets 2014: $275,488,332Liabilities 2014: $97,584,749Net Assets 2014: $177,903,5832014Assets 2015: $280,248,856Liabilities 2015: $95,178,655Net Assets 2015: $185,070,2012015Assets 2016: $278,906,508Liabilities 2016: $94,764,725Net Assets 2016: $184,141,7832016Assets 2017: $293,527,059Liabilities 2017: $101,099,692Net Assets 2017: $192,427,3672017Assets 2018: $303,325,627Liabilities 2018: $97,838,558Net Assets 2018: $205,487,0692018Assets 2019: $310,186,327Liabilities 2019: $95,007,313Net Assets 2019: $215,179,0142019Assets 2020: $335,005,537Liabilities 2020: $114,789,884Net Assets 2020: $220,215,6532020Assets 2021: $388,239,999Liabilities 2021: $115,593,717Net Assets 2021: $272,646,2822021Assets 2022: $369,174,535Liabilities 2022: $113,749,497Net Assets 2022: $255,425,0382022Assets 2023: $369,290,279Liabilities 2023: $109,523,869Net Assets 2023: $259,766,4102023Assets 2024: $373,916,134Liabilities 2024: $105,773,999Net Assets 2024: $268,142,1352024

Highlighted filing

2024

Assets$373,916,134
Liabilities$105,773,999
Net Assets$268,142,135

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300M$200M$100M$0-$100MExpenses 2010: $86,350,9772010Expenses 2011: $93,767,6122011Expenses 2012: $98,851,7662012Expenses 2013: $107,013,5982013Revenue 2014: $120,113,617Expenses 2014: $114,460,027Net Income 2014: $5,653,5902014Revenue 2015: $124,614,028Expenses 2015: $118,616,272Net Income 2015: $5,997,7562015Revenue 2016: $128,866,190Expenses 2016: $124,768,769Net Income 2016: $4,097,4212016Revenue 2017: $132,364,141Expenses 2017: $128,214,211Net Income 2017: $4,149,9302017Revenue 2018: $136,975,730Expenses 2018: $128,239,006Net Income 2018: $8,736,7242018Revenue 2019: $145,297,240Expenses 2019: $140,535,961Net Income 2019: $4,761,2792019Revenue 2020: $142,477,497Expenses 2020: $148,129,279Net Income 2020: -$5,651,7822020Revenue 2021: $215,340,115Expenses 2021: $145,036,848Net Income 2021: $70,303,2672021Revenue 2022: $162,022,483Expenses 2022: $154,894,972Net Income 2022: $7,127,5112022Revenue 2023: $141,406,517Expenses 2023: $144,978,014Net Income 2023: -$3,571,4972023Revenue 2024: $146,768,884Expenses 2024: $147,365,414Net Income 2024: -$596,5302024

Highlighted filing

2024

Revenue$146,768,884
Expenses$147,365,414
Net Income-$596,530
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 1, 2025
Return Version
2023v6.0
Gross Receipts
$283,918,740
Mission and Program Overview

Mission

Since 1890, Whitworth has held fast to its founding mission of providing "an education of mind and heart" through rigorous intellectual inquiry guided by dedicated Christian scholars.

Since 1890, whitworth has held fast to its founding mission of providing "an education of mind and heart" through rigorous intellectual inquiry guided by dedicated christian scholars. Recognized as one of the top regional colleges and universities in the west, whitworth university has an enrollment of approximately 2,500 students as of fall 2024 and offers more than 100 undergraduate and graduate degree programs. In recent years, whitworth has enjoyed a strong financial position, increased external visibility, and the addition of its first doctoral programs, in the health sciences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$132,521,127$129,919,643▼ $2,601,484
Investments Other Securities$91,057,373$108,373,081▲ $17,315,708
Investments in Publicly Traded Securities$80,263,093$73,537,236▼ $6,725,857
Savings and Temporary Cash Investments$15,143,192$13,519,928▼ $1,623,264
Pledges and Grants Receivable$7,217,364$6,153,968▼ $1,063,396
Accounts Receivable$4,604,474$2,851,865▼ $1,752,609
Prepaid Expenses and Deferred Charges$1,974,382$1,968,011▼ $6,371
Other Notes and Loans Receivable, Net$1,553,226$1,012,878▼ $540,348
Inventories for Sale or Use$109,573$107,753▼ $1,820
Total Assets$369,290,279$373,916,134▲ $4,625,855
Other Assets Total$34,846,475$36,471,771▲ $1,625,296
Liabilities
Tax Exempt Bond Liabilities$89,735,024$89,074,799▼ $660,225
Accounts Payable and Accrued Expenses$7,610,636$7,685,186▲ $74,550
Other Liabilities$5,543,292$5,057,775▼ $485,517
Deferred Revenue$2,281,333$2,150,161▼ $131,172
Mortgage Notes Payable Secured by Investment Property$3,405,000$1,600,000▼ $1,805,000
Grants Payable$948,584$206,078▼ $742,506
Total Liabilities$109,523,869$105,773,999▼ $3,749,870
Net Assets / Fund Balance
Net Assets With Donor Restrictions$181,938,079$191,101,570▲ $9,163,491
Net Assets Without Donor Restrictions$77,828,331$77,040,565▼ $787,766
Total Net Assets Fund Balance$259,766,410$268,142,135▲ $8,375,725
Total Liabilities and Net Assets / Fund Balance$369,290,279$373,916,134▲ $4,625,855

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$106,023,341$85,581,928$191,605,269
Leasehold Improvements$13,312,253$19,528,160$32,840,413
Equipment$2,931,129$16,820,406$19,751,535
Land$6,090,813-$6,090,813
Other Land Buildings$1,562,107$1,138,466$2,700,573
Other Assets Org$1,000,000--
Other Securities$63,279,773--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$189,357,345$4,198,550▲ $17,226,027$750,000$202,119,120
2022$183,144,050$1,554,192▲ $14,332,575$1,455,255$189,357,345
2021$203,207,179$1,751,791▼ $21,814,920-$183,144,050
2020$165,245,719$3,685,641▲ $39,013,233-$203,207,179
2019$156,047,569$3,664,905▲ $10,025,652-$165,245,719
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott McquilkinTrustee & PresidentFT$386,929$54,599$441,528
Gregor ThuswaldnerProvost & Executive VPFT$190,392$25,095$215,487
Kenneth BrownVP and Chief Operations OfficerFT$189,084$25,230$214,314
Stacey Kamm SmithVP Institutional AdvancementFT$189,534$22,453$211,987
Timothy WilkinsonDean, School of BusinessFT$181,964$25,801$207,765
Rhosetta RhodesVP Student Life & Dean of StudentsFT$170,722$10,073$180,795
John PellDean, College of Arts and SciencesFT$153,096$22,076$175,172
Kevin HelgesonProfessor of Physical TherapyFT$149,158$20,450$169,608
Mike EdigerDean, School of Health SciencesFT$150,377$16,686$167,063
Ronald JacobsonDean, School of EducationFT$149,808$13,363$163,171

Board Members and Trustees

NameTitle
Brian KirkpatrickTrustee, Chair
Scott ChandlerTrustee, Vice Chair
Andrew EricksonTrustee
Andrew RobbleeTrustee
Charles BoppellTrustee
David FlesherTrustee
David MyersTrustee
David NelsonTrustee
Eric PetersonTrustee
Fred StocktonTrustee
Gary HopkinsTrustee
James BennettTrustee
Jason ThackstonTrustee
Jennifer RatcliffeTrustee
Jeremiah CaseTrustee
Joshua HugTrustee
Julie LeviTrustee
Kelly HostetlerTrustee
L Denice RandleTrustee
Marcus JacksonTrustee
Mark BensonTrustee
Mark LuptonTrustee
Nancy Trumble FoxTrustee
Octavio MoralesTrustee
Paul CunninghamTrustee
Renee WilliamsTrustee
Scott DudleyTrustee
Sheryl Kinder-pyleTrustee
Steve RuetschleTrustee
Sue DiamondTrustee
Tim MitrovichTrustee
Walter OliverTrustee
Andrea LairsonTrustee (outgoing)
Anne StormTrustee (outgoing)
Brenda WilliamsTrustee (outgoing)
Jocelyn WilsonTrustee (outgoing)
John KaitesTrustee (outgoing)
Robyn HogueTrustee (outgoing)
Travis DownsTrustee (outgoing)
SHELLY O'QUINNTrustee, Secretary
Barbara RichterTrustee, Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sodexo Campus ServicesFood Services9801 WASHINGTONIAN BLVD MS 31, Gaithersburg, MD 20878$3,889,646
Bouten Construction CompanyConstruction/landscapePO BOX 3507, Spokane, WA 99220$999,351
Integrus Architecture PsConstruction/landscapePO BOX 1482, Spokane, WA 99210$813,213
Power Marketing ServicesAdvertising And Marketing540 W CATALDO AVE STE 200, Spokane, WA 99201$547,584
Ellucian Company LPSoftware Provider4 COUNTRY VIEW RD, Malvern, PA 19355$501,097
Revenue and Support

Revenue Composition

Contributions and Grants
$11,877,205
Program Service Revenue
$121,994,529
Investment Income
$13,048,408
Other Revenue
$-151,258
All Other Contributions
$10,100,614
Change in Net Assets
$-596,530

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded14$285,543Fair Market Value
Cars and Other Vehicles1$13,635Fair Market Value
Other Non Cash Contri Table2$11,494Fair Market Value
Works of Art1$8,000Appraisal
Total Noncash Contributions18$318,672-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$60,199,610
Salaries, Compensation, and Employee Benefits$53,972,662
Other Expenses$32,998,276
Total Fundraising Expense$3,040,201
Professional Fundraising Fees$194,866

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$60,199,610--$60,199,610
Other Salaries and Wages$26,607,211$11,433,913$901,418$38,942,542
Other Employee Benefits$5,765,637$2,523,086$156,940$8,445,663
Depreciation Depletion-$5,816,664-$5,816,664
Occupancy$3,225,059$621,698$38,856$3,885,613
Interest$1,540,865$2,041,647$269,651$3,852,163
Information Technology$1,929,105$863,778$86,378$2,879,261
Payroll Taxes$1,877,044$840,468$84,047$2,801,559
Travel$1,747,294$109,206$327,618$2,184,118
Pension Plan Contributions$1,515,940$600,724$20,137$2,136,801
Office Expenses$953,593$1,059,547$105,955$2,119,095
Fees for Services Other$1,745,131--$1,745,131
Current Officers, Directors, Trustees, and Key Employees$481,192$793,608$371,297$1,646,097
Conferences and Meetings$1,194,790$366,402$31,861$1,593,053
Fees for Service Investment Mgmnt Fees$555,649$342,649$27,782$926,080
Advertising$557,657$219,921$7,854$785,432
Other Expenses$442,457$287,597$7,374$737,428
Insurance$185,239$134,719$16,840$336,798
Fees for Services Accounting$116,223$80,154$4,008$200,385
Fees for Services Professional Fundraising--$194,866$194,866
Fees for Services Legal$98,512$28,146$14,073$140,731
Fees for Services Lobbying-$9,364-$9,364
Royalties$3,080--$3,080
Total Functional Expenses$115,232,329$29,092,884$3,040,201$147,365,414
International Activity

International Summary

Offices
1
Employees
2
Spending
$2,699,997

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestmentTravel Abroad Program00$1,895,805
EuropeProgram ServicesTravel Abroad Program00$473,574
Central America and the CaribbeanProgram ServicesTravel Abroad Program00$183,806
Central America and the CaribbeanProgram ServicesCaring of Assets Formerly Used for Academic Program12$111,948
East Asia and the PacificProgram Services-00$34,864
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$268,534
Professional Fundraising Fees$194,866
Fundraising Gross Income$90,216

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PRESIDENT'S GATHERING$239,000-$5,664-
Pirate Night (athletics)$256,326$49,715-$49,715
Total Events$611,595$90,216$268,534$-178,318
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Jason Thackston (trustee) Is an Officer of Avista Utilities.Utility ExpenseNo$1,869,032
-Son of COO BrownWages for ServicesNo$51,034
-Spouse of President McquilkinWages for ServicesNo$18,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Student Deposits$2,835,500
Asset Retirement Obligation$1,225,275
Accrued Interest Payable$997,000

Bond Issues

BondIssuerIssuedIssue PricePurpose
CWashington Higher Education Facilities Authority2016-12-22$50,409,479SEE PART VI
AWashington Higher Education Facilities Authority2022-01-04$21,473,311SEE PART VI
BWashington Higher Education Facilities Authority2019-12-20$20,549,660SEE PART VI

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$52,041,213--$532,079
A$21,609,543$16,118,032$850,000$347,026
B$20,828,660$47,467,060-$328,744

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is prepared by an independent cpa firm, then reviewed by senior management and the audit committee of the board. The public version of form 990 is then placed in a secure website for inspection and review by the full board of trustees before filing.

Form 990, Part VI, Section B, Line 12C

Staff and faculty: at the beginning of the year, we tie the completion of the conflict of interest disclosure form to being able to authorize or request any payment for the university. This is tracked in a database. Trustees: the secretary of the board ensures that every trustee completes the disclosure form every fall meeting. If anyone's form is missing, she or her assistant follow up until the form is completed. Then, the audit committee reviews those forms with disclosed conflict during the fall meeting for the staff and faculty and during the spring for trustees.

Form 990, Part VI, Section B, Line 15

Compensation for the president was reviewed by the executive compensation committee of the board of trustees in january 2022, during dr. Mcquilkin's appointment process. The process involved an independent analysis by an outside consultant who compared compensation for this individual against peer institutions. Compensation for officers and key employees is reviewed by human resources using independent analysis by an outside consultant who compared compensation for these individuals against peer institutions.

Form 990, Part VI, Section C, Line 19

Governing documents and conflict of interest statements are available upon request. Financial statements are available at the university's website.

Filing and Contact Details

Filer

Filer Name
Whitworth University
EIN
91-0473310
Phone
5097773208
Address
300 W HAWTHORNE ROAD, SPOKANE, WA 99251

Signing Officer

Name
Kenneth M Brown
Title
VP and Chief Operations Officer
Phone
5097773208
Signed
2025-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Mcquilkin
Formed
1890
Legal Domicile
Wa
Voting Board Members
31
Independent Board Members
30
Employees
2,081
Volunteers
70

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
225 S 6TH ST 2300, MINNEAPOLIS, MN 55402
Preparer
Karen a Gries CPA
Phone
6128764500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Adjustment to prior service cost and actuarial liability for retiree health 85,351. Change in value of outside trusts 1,421,339.

FORM 990, PART XII, LINE 2C:

Neither the oversight process of the audit or the selection process of the independent accountant changed during the current year.

Financial Statement Notes

PART V, LINE 4:

The endowment funds are mainly used to provide scholarship support to students so that they can attend the university. Some of the funds are also used to provide funding support for research and departmental activities.

PART X, LINE 2:

The university follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the university for uncertain tax positions as of june 30, 2024 and 2023. The university's tax returns are subject to review and examination by federal authorities.

Raw XML AppendixShowing 400 of 1,529 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0WHITWORTH UNIVERSITY'S ENROLLMENT (FALL 2024): UNDERGRADUATE: 2,012 GRADUATE: 447. SIX-YEAR GRADUATION RATE (2023-24): 70.7 PERCENT OF FIRST-TIME, FULL-TIME STUDENTS ENROLLED IN FALL 2018 GRADUATED WITHIN SIX YEARS. FRESHMAN-TO-SOPHOMORE RETENTION RATE (2023-24): 77.6 PERCENT. THE UNIVERSITY UNDERGRADUATE STUDENT BODY HAS A COMPOSITION OF 63%/37% WHITE/NON-WHITE; 58%/42% FEMALE/MALE AND REPRESENTATION OF 44 FOREIGN NATIONS. THE UNIVERSITY OFFERS MORE THAN 100 UNDERGRADUATE, 30 GRADUATE DEGREE PROGRAMS, AND 2 DOCTORATE PROGRAMS; THE MOST PROMINENT UNDERGRADUATE DEGREES ARE HEALTH SCIENCE, BUSINESS/ECONOMICS, EDUCATION, MATH AND COMPUTER SCIENCE, BIOLOGY, AND PSYCHOLOGY. FISCAL YEAR 2023-24 IS ALSO THE 23RD CONSECUTIVE YEAR THAT WHITWORTH UNIVERSITY HAS BEEN IN THE TOP RANKINGS OF U.S. NEWS AND WORLD REPORT.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$374$106$268$147$147$0.60
2023Summary only. Only limited summary data is available for this year.$369$110$260$141$145$3.57
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$369$114$255$162$155$7.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$388$116$273$215$145$70.3
2020Summary only. Only limited summary data is available for this year.$335$115$220$142$148$5.65
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$310$95.0$215$145$141$4.76
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$303$97.8$205$137$128$8.74
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$294$101$192$132$128$4.15
2016Detailed filing. Detailed filing data is available for this year.$279$94.8$184$129$125$4.10
2015Summary only. Only limited summary data is available for this year.$280$95.2$185$125$119$6.00
2014Summary only. Only limited summary data is available for this year.$275$97.6$178$120$114$5.65
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$257$98.8$159$107
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$247$99.4$148$98.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$224$78.8$145$93.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$204$83.5$121$86.4