Western Governors University in Salt Lake Cty, Utah (UT)

Western Governors University
Employer Identification Number (EIN)	841383926
Name of Organization	Western Governors University
Address	4001 S 700 E Ste 700, Salt Lake Cty, UT 84107-2533
Activities	School, college, trade school, etc.
Subsection	Educational Organization
Ruling Date	10/2014
Deductibility	Contributions are deductible
Foundation	School
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2013
Assets	$50,000,000 to greater
Income	$50,000,000 to greater
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$134,203,911
Amount of Income	$268,247,029
Form 990 Revenue Amount	$255,307,209
National Taxonomy of Exempt Entities (NTEE)	Educational Institutions and Related Activities: University or Technological Institute

Non-representatives - add comments:

Amount of income in 2013: $268,247,029

Western Governors University:	$268,247,029
Other organizations performing similar types of work:	$938,796

Assets in 2013: $134,203,911

This organization:	$134,203,911
Other organizations performing similar types of work:	$455,622

Expenses in 2013: $240,459,299

This organization:	$240,459,299
Other organizations performing similar types of work:	$838,837

Income to expenses ratio in 2013: 1.1

Western Governors University:	1.1
Other organizations performing similar types of work:	1.1

Expenses allocated to program services in 2007: 61.7%

Western Governors University:	61.7%
Other organizations performing similar types of work:	85.1%

Number of employees in 2013: 2,312

Western Governors University:	2,312
Other organizations performing similar types of work:	7

Employees paid over $100,000 in 2013: 7.0%

This organization:	7.0%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 1.8%

Western Governors University:	1.8%
Other organizations performing similar types of work:	39.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	Yes	Yes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	Yes	Yes
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	Yes	Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	Yes
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	Yes	Yes
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		450	520
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		1,901	2,312
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$2,182,771	$2,680,782
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$215,378	$305,164
Total number of individuals who received more than $100,000 of reportable compensation from the organization	19	31
Total number of independent contractors who received more than $100,000 of compensation from the organization	97	131

	2011	2012	2013
Statement of Revenue
Total revenue	$152,213,859	$200,366,683	$255,307,209
Contributions, Gifts, Grants and Other Similar Amounts	$4,575,774	$4,714,882	$4,644,386
Program Service Revenue	$145,675,293	$193,121,123	$248,123,816
Professional and Management Development Training		$193,121,123	$248,123,816
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$1,390,810	$1,933,458	$1,827,450
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$501,850	$537,238	$653,583
Gross amount from sales of assets other than inventory (Securities / Other)	$8,922,181 / $0	$0 / $5,096,125	$13,593,403 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$8,420,331 / $0	$0 / $4,558,887	$12,939,820 / $0
Gain or (loss) (Securities / Other)	$501,850 / $0	$0 / $537,238	$653,583 / $0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$70,132	$59,982	$57,974
900099		$59,982	$57,974
All other revenue		$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$146,657,634	$195,444,648	$240,459,299
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$7,724,041	$7,661,038
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$2,001,521	$1,448,745	$1,973,760
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$54,015,554	$72,592,593	$90,332,159
Pension plan accruals and contributions		$3,331,908	$4,101,271
Other employee benefits		$10,656,516	$14,472,034
Payroll taxes	$4,174,497	$5,738,300	$6,869,226
Fees for services (non-employees)
Management		$0	$0
Legal		$118,442	$113,186
Accounting		$537,795	$711,270
Lobbying		$122,297	$166,354
Professional fundraising services	$0	$0	$0
Investment management fees		$357,572	$428,150
Other		$15,350,357	$23,471,858
Advertising and promotion		$28,980,134	$35,817,305
Office expenses		$3,026,863	$3,099,179
Information technology		$7,914,078	$5,522,059
Royalties		$0	$0
Occupancy		$1,802,323	$2,435,456
Travel		$4,483,725	$3,704,410
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$370,934	$1,687,692
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$2,870,683	$2,947,910
Insurance		$281,188	$716,860
Other expenses		$25,983,065	$32,078,632
Other expenses		$980,846	$1,413,564
Other expenses		$0	$735,926

	2011	2012	2013
Balance Sheet
Total assets	$81,700,540	$102,859,100	$134,203,911
Cash - non-interest-bearing		$0	$0
Savings and temporary cash investments		$15,313,199	$11,588,164
Pledges and grants receivable, net		$99,884	$77,687
Accounts receivable, net		$9,699,410	$4,498,686
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$3,154,831	$2,555,121
Land, buildings, and equipment: cost or other basis		$4,276,956	$4,260,415
Investments - publicly traded securities		$67,801,259	$108,820,663
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$2,513,561	$2,403,175
Other assets		$0	$0
Total liabilities	$46,257,244	$63,939,184	$78,418,550
Accounts payable and accrued expenses		$19,660,920	$27,280,213
Grants payable		$0	$0
Deferred revenue		$44,278,264	$51,138,337
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0
Total net assets or fund balances	$35,443,296	$38,919,916	$55,785,361
Unrestricted net assets		$38,695,486	$55,582,215
Temporarily restricted net assets		$174,430	$153,146
Permanently restricted net assets		$50,000	$50,000
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	A school described in section 170(b)(1)(A)(ii)
Number of organizations supported	0
Sum of amounts of support	$0

	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$7,721,830	$12,146,123	$18,954,401	$32,359,478	$45,961,426	$61,561,615
Contributions, gifts, grants, and similar amounts received	$6,243,677	$5,888,243	$3,633,308	$3,972,939	$2,565,310	$3,181,634
Contributions to donor advised funds					$0	$0
Direct public support	$1,918,159	$2,240,233	$965,779	$639,823	$1,375,295	$2,812,737
Indirect public support	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$4,325,518	$3,648,010	$2,667,529	$3,333,116	$1,190,015	$368,897
Program service revenue including government fees and contracts	$1,456,105	$6,239,704	$15,239,090	$28,070,630	$42,674,770	$57,441,886
Membership dues and assessments	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$0	$0	$0	$293,460	$624,806	$911,732
Dividends and interest from securities	$0	$0	$0	$3,341	$4,051	$8,000
Net rental income or (loss)	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0
Other investment income	$17,547	$13,733	$81,709	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$0	$0	$-9,268	$53,376	$-6,700
Gross amount from sales of assets other than inventory	$0	$0	$0	$2,266	$56,225	$2,387,168
Less: cost or other basis and sales expenses	$0	$0	$0	$11,534	$2,849	$2,393,868
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0
Other revenue	$4,501	$4,443	$294	$28,376	$39,113	$25,063
Total expenses	$7,084,058	$11,449,545	$18,127,871	$30,383,535	$43,277,737	$57,671,886
Program services	$3,422,355	$6,616,613	$10,011,661	$19,166,081	$28,486,369	$35,575,828
Management and general	$3,197,979	$4,429,533	$7,712,733	$10,814,665	$14,645,642	$21,942,622
Fundraising	$463,724	$403,399	$403,477	$402,789	$145,726	$153,436
Payments to affiliates	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$2,357,630	$3,070,837	$3,927,651	$5,985,027	$8,698,666	$12,418,641
Excess or (deficit) for the year	$637,772	$696,578	$826,530	$1,975,943	$2,683,689	$3,889,729
Net assets or fund balances at beginning of year	$1,719,534	$2,357,630	$3,070,837	$3,927,651	$5,985,027	$8,698,666
Other changes in net assets or fund balances	$324	$16,629	$30,284	$81,433	$29,950	$-169,754

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$57,671,886	$35,575,828	$21,942,622	$153,436
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$1,144,214
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$1,390,679	$0	$1,390,679	$0
Compensation of former officers, directors, key employees, etc.	$112,205	$0	$112,205	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$21,989,948	$17,633,370	$4,224,186	$132,392
Pension plan contributions not included above	$1,017,817	$772,118	$237,897	$7,802
Employee benefits not included above	$1,748,274	$1,372,696	$370,433	$5,145
Payroll taxes	$1,411,902	$1,048,275	$355,530	$8,097
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$143,464	$113,463	$30,001	$0
Legal fees	$190,418	$3,122	$187,296	$0
Supplies	$0	$0	$0	$0
Telephone	$456,171	$86,281	$369,890	$0
Postage and shipping	$412,885	$77,374	$335,511	$0
Occupancy	$1,030,154	$27,495	$1,002,659	$0
Equipment rental and maintenance	$408,492	$31,136	$377,356	$0
Printing and publications	$364,737	$87,740	$276,997	$0
Travel	$1,098,004	$863,730	$234,274	$0
Conferences, conventions, and meetings	$195,683	$169,130	$26,553	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$977,465	$0	$977,465	$0
Other expenses not covered above	$23,579,374	$12,145,684	$11,433,690	$0

	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$3,833,876	$7,084,697	$11,516,913	$19,588,480	$23,666,707	$33,652,167
Cash - non-interest-bearing	$1,179,567	$2,634,000	$5,412,856	$11,779,589	$13,006,650	$13,698,284
Savings and temporary cash investments	$0	$0	$0	$0	$983,920	$1,023,426
Accounts receivable less allowance for doubtful accounts	$526,500	$1,753,037	$3,744,485	$4,712,728	$4,151,137	$4,014,987
Pledges receivable less allowance for doubtful accounts	$289,476	$872,237	$311,585	$566,827	$430,011	$278,279
Grants receivable	$864,368	$446,897	$826,394	$89,747	$226,371	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)					$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0	$190,129	$204,555	$387,249
Investments - publicly-traded securities					$2,484,375	$11,928,328
Investments - other securities	$59,019	$75,648	$105,932	$172,714	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$553,144	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$184,988	$490,080	$0	$1,305,321	$1,937,690	$1,751,739
Other assets, including program-related investments	$729,958	$812,798	$562,517	$771,425	$241,998	$569,875
Total liabilities	$1,476,246	$4,013,860	$7,589,262	$13,603,453	$14,968,041	$21,233,526
Accounts payable and accrued expenses	$1,476,246	$1,329,941	$2,089,275	$5,420,790	$6,007,794	$9,430,594
Grants payable	$0	$0	$0	$0	$0	$0
Deferred revenue	$0	$2,683,919	$5,499,987	$8,182,663	$8,960,247	$11,802,932
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$0	$0	$0
Other liabilities	$0	$0	$0	$0	$0	$0
Total liabilities and net assets/fund balances	$3,833,876	$7,084,697	$11,516,913	$19,588,480	$23,666,707	$33,652,167
Total net assets or fund balances	$2,357,630	$3,070,837	$3,927,651	$5,985,027	$8,698,666	$12,418,641

	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$7,721,830	$12,146,123	$18,954,401	$32,359,478	$45,961,426	$61,561,615
Total revenue, gains, and other support per audited financial statements	$7,722,154	$12,360,557	$19,051,105	$32,440,911	$45,281,020	$60,247,647
Other expenses	$324	$214,434	$96,704	$81,433	$29,950	$-169,754
Net unrealized gains on investments	$324	$16,629	$30,284	$81,433	$29,950	$-169,754
Donated services and use of facilities	$0	$197,805	$66,420	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$710,356	$1,144,214
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$710,356	$1,144,214

	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$7,084,058	$11,449,545	$18,127,871	$30,383,535	$43,277,737	$57,671,886
Total expenses and losses per audited financial statements	$7,084,058	$11,647,350	$18,194,291	$30,383,535	$42,567,381	$56,527,672
Other revenue	$0	$197,805	$66,420	$0	$0	$0
Donated services and use of facilities	$0	$197,805	$66,420	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$710,356	$1,144,214
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$710,356	$1,144,214

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$446,965	$30,473	$0
40	$140,195	$15,605	$0
40	$172,423	$16,966	$0
40	$189,656	$23,566	$0
40	$84,800	$8,839	$0
40	$153,277	$13,956	$0
40	$86,631	$7,327	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	21
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Loans and Advances	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
$0	$104,246	$7,959	$0

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	480

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$913,032	$57,466,949
Program service revenue
Program service revenue 1	000000	$0	00	$0	$57,441,886
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$911,732	$0
Dividends and interest from securities	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$8,000	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$-6,700	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$25,063

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$153,266	$0	$0
$136,252	$0	$0
$126,445	$0	$0
$118,339	$0	$0
$113,856	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$281,581
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	School

	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$57,671,886
Total lobbying expenditures	$281,581
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$281,581
Other exempt purpose expenditures	$57,390,305
Lobbying nontaxable amount	$1,000,000
Grassroots nontaxable amount	$250,000

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Western Governors University	4001 S 700 E Ste 700, Salt Lake Cty, UT 84107-2533	UT	2014-10	$268,247,029
2	Simon Fraser University	Burnaby British Columbia V5a 1s6, Canada	international	2009-04	$575,911,706
3	Universite De Sherbrooke	Sherbrooke Qc J1k 2r1, Canada	international	2006-09	$501,145,942
4	Graduate School	600 Maryland Ave Sw Ste 120, Washington, DC 20024-2520	DC	2009-12	$61,831,352
5	University Of Wyoming Research Corporation, Western Research Institute	3474 N 3rd St, Laramie, WY 82072-9571	WY	1983-07	$15,531,291
6	Hallmark University Inc, Hallmark University	10401 W Interstate 10, San Antonio, TX 78230-1736	TX	2012-05	$15,304,095
7	Vermont College Of Fine Arts Inc	36 College St, Montpelier, VT 05602-3145	VT	2007-06	$9,761,270
8	San Marcos University Corporation	333 S Twin Oaks Valley Rd, San Marcos, CA 92096-0001	CA	2002-01	$8,027,425
9	Wyoming Catholic College	306 Main St, Lander, WY 82520-3102	WY	2006-09	$6,323,217
10	University Of Central Oklahoma Fdn	100 N University Dr, Edmond, OK 73034-5207	OK	1954-03	$5,301,017
11	National Management Association, Robert B Miller College Ch 599	450 North Ave, Battle Creek, MI 49017-3306	MI	2006-08	$4,601,667
12	Skema Us Inc, Skema Business School	1251 Avenue Of Americas 3rd Fl, New York, NY 10020	NY	2011-09	$3,525,527
13	Columbus Collegiate Academy - West	300 Dana Ave, Columbus, OH 43223-1310	OH	2011-06	$1,566,673
14	University Of Kentucky Business Partnership Foundation Inc	301 Peterson Service Building, Lexington, KY 40506-0001	KY	1982-06	$1,441,211
15	Valor Christian College	PO BOX 100, Columbus, OH 43216-0100	OH	2012-12	$1,328,523
16	Utah Valley University	800 W University Pkwy, Orem, UT 84058-6703	UT	2007-08	$0
17	Western Governors University, Wgu Missouri	4001 South 700 East, Salt Lake City, UT 84107	UT	2014-10	$0
18	Western Governors University, Wgu Tennessee	4001 South 700 East, Salt Lake City, UT 84107	UT	2014-10	$0
19	Western Governors University, Wgu Texas	4001 South 700 East, Salt Lake City, UT 84107	UT	2014-10	$0
20	Western Governors University, Wgu Washington	4001 South 700 East, Salt Lake City, UT 84107	UT	2014-10	$0

Number of organizations performing similar types of work

Alaska	1
Alabama	1
Arkansas	3
Arizona	1
California	57
Colorado	1
Connecticut	3
District of Columbia	4
Delaware	5
Florida	13
Georgia	5
Hawaii	5
Iowa	3
Illinois	6
Indiana	2
Kansas	2
Kentucky	4
Louisiana	2
Massachusetts	1
Maryland	3
Michigan	6
Minnesota	1
Missouri	2

Mississippi	2
Montana	1
North Carolina	9
North Dakota	1
New Hampshire	1
New Jersey	5
New Mexico	3
New York	8
Ohio	3
Oklahoma	1
Oregon	3
Pennsylvania	10
South Carolina	1
Tennessee	4
Texas	12
Utah	6
Virginia	8
Vermont	1
Washington	6
Wisconsin	1
West Virginia	1
Wyoming	3
International	7

Total

228

Affiliation	Name	Address	State	Established	Total Income
All affiliated organizations
Central	Western Governors University	4001 S 700 E Ste 700, Salt Lake Cty, UT 84107-2533	UT	2014-10	$268,247,029
Subordinate	Western Governors University, Wgu Missouri	4001 South 700 East, Salt Lake City, UT 84107	UT	2014-10	$0
Subordinate	Western Governors University, Wgu Tennessee	4001 South 700 East, Salt Lake City, UT 84107	UT	2014-10	$0
Subordinate	Western Governors University, Wgu Texas	4001 South 700 East, Salt Lake City, UT 84107	UT	2014-10	$0
Subordinate	Western Governors University, Wgu Washington	4001 South 700 East, Salt Lake City, UT 84107	UT	2014-10	$0

Number of affiliated organizations

Utah