Civic Intelligence

Whittier College

EIN 95-1644048 • 501(c)3 • Whittier, CA

Profile

Whittier College, an independent, nationally recognized liberal arts institution, provides an important option in American higher education: a distinctive, high quality academic program based upon the liberal arts that also integrate selected professional and pre-professional programs into the core of the college through innovative interdisciplinary curricula.The college's primary mission is to educate students in a small college atmosphere where they can learn, acquire skills, and form attitudes and values appropriate for leading and serving in a global society. It seeks to do this in the context of a diverse, friendly and caring community who is committed to excellence in undergraduate education.

13406 E Philadelphia StWhittier, CA 90602

www.whittier.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.17x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.71x

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

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

Net Margin

4th percentile

-38%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

37th percentile

$632,457

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

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

Asset Growth

8th percentile

-7.7%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

6th percentile

-23%

Faster revenue growth than 6% of similar nonprofits.

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

Assets

Down

$251,509,900

Down $21,046,928 (-7.7%) from 2023

Liabilities

Down

$42,043,382

Down $9,833,592 (-19%) from 2023

Net Assets

Down

$209,466,518

Down $11,213,336 (-5.1%) from 2023

Revenue

Down

$59,027,875

Down $17,215,684 (-23%) from 2023

Expenses

Down

$81,212,322

Down $9,908,846 (-11%) from 2023

Net Income

Down

-$22,184,447

Down $7,306,838 (-49%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400M$300M$200M$100M$0Assets 2010: $206,226,840Liabilities 2010: $75,020,427Net Assets 2010: $131,206,4132010Assets 2011: $225,608,207Liabilities 2011: $74,190,505Net Assets 2011: $151,417,7022011Assets 2012: $233,636,061Liabilities 2012: $77,746,425Net Assets 2012: $155,889,6362012Assets 2013: $250,986,835Liabilities 2013: $71,943,544Net Assets 2013: $179,043,2912013Assets 2014: $277,093,957Liabilities 2014: $72,612,649Net Assets 2014: $204,481,3082014Assets 2015: $287,044,735Liabilities 2015: $78,224,070Net Assets 2015: $208,820,6652015Assets 2016: $308,560,250Liabilities 2016: $103,128,654Net Assets 2016: $205,431,5962016Assets 2017: $303,901,056Liabilities 2017: $78,470,021Net Assets 2017: $225,431,0352017Assets 2018: $299,629,216Liabilities 2018: $75,384,976Net Assets 2018: $224,244,2402018Assets 2019: $295,571,505Liabilities 2019: $73,732,191Net Assets 2019: $221,839,3142019Assets 2020: $282,882,820Liabilities 2020: $71,158,278Net Assets 2020: $211,724,5422020Assets 2021: $322,047,237Liabilities 2021: $66,889,880Net Assets 2021: $255,157,3572021Assets 2022: $294,267,600Liabilities 2022: $64,724,758Net Assets 2022: $229,542,8422022Assets 2023: $272,556,828Liabilities 2023: $51,876,974Net Assets 2023: $220,679,8542023Assets 2024: $251,509,900Liabilities 2024: $42,043,382Net Assets 2024: $209,466,5182024

Highlighted filing

2024

Assets$251,509,900
Liabilities$42,043,382
Net Assets$209,466,518

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50MExpenses 2010: $61,234,2612010Expenses 2011: $64,236,5972011Expenses 2012: $67,415,1422012Expenses 2013: $70,152,6532013Revenue 2014: $80,065,505Expenses 2014: $71,616,247Net Income 2014: $8,449,2582014Revenue 2015: $77,515,948Expenses 2015: $74,849,499Net Income 2015: $2,666,4492015Revenue 2016: $76,736,055Expenses 2016: $76,682,932Net Income 2016: $53,1232016Revenue 2017: $113,819,671Expenses 2017: $115,394,631Net Income 2017: -$1,574,9602017Revenue 2018: $109,170,160Expenses 2018: $114,532,790Net Income 2018: -$5,362,6302018Revenue 2019: $115,114,005Expenses 2019: $112,908,574Net Income 2019: $2,205,4312019Revenue 2020: $112,383,790Expenses 2020: $112,624,290Net Income 2020: -$240,5002020Revenue 2021: $96,024,170Expenses 2021: $90,171,226Net Income 2021: $5,852,9442021Revenue 2022: $87,639,605Expenses 2022: $95,172,879Net Income 2022: -$7,533,2742022Revenue 2023: $76,243,559Expenses 2023: $91,121,168Net Income 2023: -$14,877,6092023Revenue 2024: $59,027,875Expenses 2024: $81,212,322Net Income 2024: -$22,184,4472024

Highlighted filing

2024

Revenue$59,027,875
Expenses$81,212,322
Net Income-$22,184,447

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$252$42.0$209$59.0$81.2$22.2
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$273$51.9$221$76.2$91.1$14.9
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$294$64.7$230$87.6$95.2$7.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$322$66.9$255$96.0$90.2$5.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$283$71.2$212$112$113$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$296$73.7$222$115$113$2.21
2018Summary only. Only limited summary data is available for this year.$300$75.4$224$109$115$5.36
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$304$78.5$225$114$115$1.57
2016Detailed filing. Detailed filing data is available for this year.$309$103$205$76.7$76.7$0.05
2015Detailed filing. Detailed filing data is available for this year.$287$78.2$209$77.5$74.8$2.67
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$277$72.6$204$80.1$71.6$8.45
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$251$71.9$179$70.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$234$77.7$156$67.4
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$226$74.2$151$64.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$206$75.0$131$61.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$59,303,555
Mission and Program Overview

Mission

Whittier College is a residential four-year liberal arts institution that prepares students from diverse backgrounds to excel in a complex global society. Through challenging, interactive courses, taught by accomplished professors, students learn to make connections across disciplines, understand cultural perspectives, and integrate learning with practical application. Inspired by a Quaker heritage, the Whittier education equips students to be active citizens and effective communicators who embrace diversity and act with integrity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$136,482,196$118,471,490▼ $18,010,706
Land, Buildings, and Equipment, Net$90,541,268$86,520,805▼ $4,020,463
Investments Other Securities$29,043,347$33,226,299▲ $4,182,952
Accounts Receivable$3,088,735$4,014,037▲ $925,302
Cash and Non-Interest-Bearing Accounts$7,097,416$3,449,139▼ $3,648,277
Pledges and Grants Receivable$3,207,813$2,873,898▼ $333,915
Investments Program Related$2,564,990$1,789,275▼ $775,715
Prepaid Expenses and Deferred Charges$531,063$1,164,957▲ $633,894
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$272,556,828$251,509,900▼ $21,046,928
Other Assets Total-$0-
Liabilities
Tax Exempt Bond Liabilities$41,159,189$31,385,152▼ $9,774,037
Accounts Payable and Accrued Expenses$6,080,155$6,583,694▲ $503,539
Other Liabilities$2,860,907$2,511,466▼ $349,441
Deferred Revenue$1,075,336$859,562▼ $215,774
Escrow Account Liability$477,789$479,910▲ $2,121
Unsecured Notes Loans Payable$223,598$223,598→ $0
Total Liabilities$51,876,974$42,043,382▼ $9,833,592
Net Assets / Fund Balance
Net Assets With Donor Restrictions$109,213,620$114,931,947▲ $5,718,327
Net Assets Without Donor Restrictions$111,466,234$94,534,571▼ $16,931,663
Total Net Assets Fund Balance$220,679,854$209,466,518▼ $11,213,336
Total Liabilities and Net Assets / Fund Balance$272,556,828$251,509,900▼ $21,046,928

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$78,991,083$89,649,763-
Land$6,550,787--
Equipment$637,072$19,914,127-
Other Land Buildings$341,863$5,101,093$-4,353

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$129,733,783$2,954,083▲ $13,150,303$6,558,376$139,279,793
2022$126,453,835$541,644▲ $8,046,597$5,308,293$129,733,783
2021$143,477,085$851,933▼ $12,995,534$4,879,649$126,453,835
2020$110,492,437$826,410▲ $36,967,260$4,809,022$143,477,085
2019$119,325,594$1,218,727▼ $5,590,879$4,461,005$110,492,437
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda OubrePresidentFT$197,986$26,796$632,457
Timothy AndersonVP In & New VenFT$379,252$27,750$407,002
Cynthia JosephVP & ChiefAdminFT$344,653$440,037$377,015
Sal JohnstonVP of AcadAffaiFT$251,391$28,769$280,160
Maritza MagallanesSenior AdministratFT$234,192$28,545$262,737
Irene GallardoSenior AdministratFT$205,429$24,904$230,333
Kay SandersSenior AdministratFT$177,533$27,180$204,713
Sandra AranaSenior AdministratFT$173,618$29,891$203,509
David HouserVP Fin & CFOFT$173,576$23,751$197,327
Raymond SmithSenior AdministratFT$163,210$33,931$197,141
Kristine DillonInterim Pres.FT$176,400$14,286$190,686
James DunkelmanVP Fin & CFOFT$105,975$9,415$115,390

Highest Paid Contractors

ContractorServicesLocationCompensation
Bon AppetitIn house food prep1000 West Temple St, Los Angeles, CA 90074-0196$2,598,103
Anthem Blue Cross Life & Health Insurance CoInsurance ProviderDept 5812, Los Angeles, CA 90074$2,431,220
Southern California EdisonUtilitiesPO Box 300, Rosemead, CA 91772$1,623,417
FlagShipFacilities ExpensePO Box 8503, Pasadena, CA 91109-8503$1,384,314
Kaiser Foundation Health PlanInsurance ProviderPO Box 80204, Los Angeles, CA 90080$1,255,239
Revenue and Support

Revenue Composition

Contributions and Grants
$6,863,579
Program Service Revenue
$48,421,029
Investment Income
$3,893,638
Other Revenue
$-150,371
All Other Contributions
$6,550,831
Change in Net Assets
$-22,184,447

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$30,599Mean Share Price
Other Non Cash Contri Table1$5,586Entry Price
Other Non Cash Contri Table1$3,766Event Pricing
Other Non Cash Contri Table1$671Equivalent Pricing
Other Non Cash Contri Table3$61Equivalent Pri
Total Noncash Contributions13$40,683-

Audited Revenue Reconciliation

Revenue per Audited Statements
$38,043,000
Revenue Not Reported on Financial Statements
$20,984,875
Other Revenue Adjustments
$20,984,875
Total Revenue per Audited Statements
$38,043,000
Total Revenue per Form 990
$59,027,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$32,466,501
Other Expenses$27,559,442
Grants and Similar Amounts Paid$21,186,379
Total Fundraising Expense$2,085,001
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,367,029$3,997,522$773,223$23,137,774
Grants to Domestic Individuals$18,746,945--$18,746,945
Depreciation Depletion$3,781,566$1,136,565$324,733$5,242,864
Other Employee Benefits$2,929,959$1,658,017$155,230$4,743,206
Occupancy$2,338,793$413,966-$2,752,759
Fees for Services Other$1,709,735$527,197$347,939$2,584,871
Foreign Grants$2,439,434--$2,439,434
Current Officers, Directors, Trustees, and Key Employees$1,746,414$380,101$73,521$2,200,036
Payroll Taxes$1,407,131$276,442$61,575$1,745,148
Interest$1,096,414$394,704$25,167$1,516,285
Fees for Services Legal$21,203$1,456,605-$1,477,808
Office Expenses$818,074$293,167$93,878$1,205,119
Insurance$29,509$859,137-$888,646
Pension Plan Contributions$521,052$103,650$15,635$640,337
Travel$593,048$17,649$20,593$631,290
Information Technology$152,004$333,038-$485,042
Advertising$343,361$46,270$22,179$411,810
Fees for Service Investment Mgmnt Fees-$383,369-$383,369
Conferences and Meetings$174,758$22,849$11,943$209,550
Fees for Services Accounting-$156,500-$156,500
Other Expenses$-186,096$317,995$159,385$-186,096
Total Functional Expenses$66,352,578$12,774,743$2,085,001$81,212,322

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$81,212,322
Expenses per Audited Statements$60,212,040
Total Expenses per Audited Statements$60,212,040
Expenses Not Reported on Financial Statements$21,000,282
Other Expense Adjustments$21,000,282
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Actuarial Liability$1,712,922
Asset Retirement Obligation$798,544

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACA Municipal Finance Auth2014-10-10-Loan W/FRB for Plant Renewal

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$83,285,060-$51,523,626$622,578

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Draft of 990 is presented to Audit Committee before submission to IRS. Final copy is provided to the Board of Trustees.

Form 990, Part VI, Section C, Line 19

The College's annual financial reports are on the College's website.

Filing and Contact Details

Filer

Filer Name
Whittier College
EIN
95-1644048
Address
13406 E PHILADELPHIA ST, WHITTIER, CA 90602

Signing Officer

Name
David Houser
Title
Vice President/CFO
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Houser
Formed
1901
Legal Domicile
CA
Voting Board Members
34
Independent Board Members
27
Employees
963

Preparer

Firm
Harvey & Parmelee LLP
Address
13215 Penn St Suite 101, Whittier, CA 90602
Preparer
Sarah R Pierce
Phone
5626989891
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Actuary adjustment = -$178991

Form 990, Part XI, Line 9

OTHER DECREASE = -$0

Form 990, Part XI, Line 9

ROUNDING = -$1

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

Funds held in trust for the Perkins Federal Loan Program and the Associated Students Whittier College.

Part V, Line 4: Intended uses of the endowment fund.

Endowment funds are invested to produce an annual income stream to support endowed faculty compenstion and research, general operations, student scholarships and faciliites maintenance.

Part X : FIN48 Footnote

NOT APPLICABLE

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Student scholarships $21186379 OTHER $-15408 NET RENTAL ACTIVITY INCLUDED $-186096

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Grant aid $21186379 rental activity included in revenues $-186097

Raw XML AppendixShowing 400 of 1,183 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.

Path#Value
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IRS990/ContractorCompensationGrp/ServicesDesc2Utilities
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IRS990/Desc0Instruction, research, and sponsorship: Whittier College faculty are fully committedto design and deliver the highest quality instruction to students, combiningtraditional pedagogy, available technology, personal innovation, and practicalapplication to provide a holistic system that engenders interdisciplinary learning at all levels. Additionally, and critical to keeping classroom instruction contemporary, Whittier College faculty are predominantly active and working scholars, artists, and researchers in their respective fields. While not classified as a research institution, the faculty currently pursue research projects and complete fieldwork across a broad spectrum of disciplines--from the applied and social sciences to the arts and humanities to the natural sciences, and more, eliciting financial and other resource support from both federal agencies and private foundations.Academic resources: Whittier is a college of academic rigor, where ideas are constantly being dissected, connected, and explored. Through an education that is rooted in the liberal arts tradition, students choose from among 53 majors and 38 minors, or create their own interdisciplinary major through the Whittier Scholars Program. While here, students have a breadth of assistance available to ensure academic success at all levels. Resources and programs include faculty advising; peer tutoring; basic and advanced skills training in the Writing Center; library and information technology instruction; computer labs smart classrooms and campus-wide WiFi; mentoring programs; assessment; and an early warning system to identify students who may be experiencing temporary difficulty in the classroom. Additionally, a formal program targeting the first-year encompasses a comprehensive support systems that includes specialized seminars, individualized mentoring, and more. For students requiring physical or other support, an array of programs both curricular and non-curricular are available through the Office of Disability Services, as well as through a Health and Wellness Center.Student services: Whittier is a dynamic and active campus, where there is a clearunderstanding that learning and growth take place outside the classroom as well asinside. As such, the College offers a variety of co-curricular programs, services,and opportunities for exercise of student leadership and new experiences. Currently,Whittier operates 21 competitive athletic teams and a yearlong intramural sportsprogram; and 10 local societies (fraternities/sororities). Integral to the liberal arts program in general and a Whittier College education in particular, campus programs that provide additional academic, professional, and personal development are also available via foreign study (semester and yearlong programs), off-campus internships, and careercounseling.
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