2024-05-13T12:21:40-05:00 2023-06-30 BDO USA 299 S MAIN ST 10TH FLOOR SALT LAKE CITY UT 84111 990 2022-07-01 852768979 WGU ACADEMY % NADEEM SYED WGUA 8882108880 4001 SOUTH 700 EAST Suite 700 SALT LAKE CITY UT 84107 CURT DEFRIEZ TREASURER 3854288146 2024-05-06 true CURT DEFRIEZ 999009999 MATTHEW FRERKER P01677675 8012691818 2024-05-06 2 2022 2023-04-26 12:10:37Z CHRIS LEE 4001 SOUTH 700 EAST700 SALT LAKE CITY UT 84107 17318058 false X ACADEMY.WGU.EDU X 2020 UT SCHEDULE O 3 1 97 1 0 8584552 11122559 7033221 6189778 -1361 -1691 30 0 15616442 17310646 378125 316748 0 0 7268992 8835809 0 0 202477 7349268 8158089 14996385 17310646 620057 0 1556994 1570757 1235962 1249725 321032 321032 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. false false 13747517 316748 6189778 WGU Academy (Academy) began operations as a separate company in January 2021. During FY23, Academy launched its own proprietary platform for delivering individual courses and course bundles, and has developed seven of its own courses as onramps to credential programs at WGU and elsewhere. These courses provide students with skills and confidence that results in improved persistence and graduation rates in degree programs at WGU, increasing a student's return on investment. Academy continues to offer its college readiness program to underserved populations through multiple community and employer partnerships. Academy served over 9,000 students during FY23. 13747517 true true false false false false false false false false true false false true false true false true true false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 9 0 true 97 true false false false false false false false false false false false false false false false X 3 1 false false false false false false false true true false false true true true true true false true true false AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X NADEEM SYED 3854285130 4001 SOUTH 700 EAST 700 SALT LAKE CITY UT 84107 X Scott Pulsipher Director 1.0 46.0 X 0 1917916 58120 Chris Lee President 41.0 0.0 X X 369144 0 57081 Curt Defriez Treasurer 2.0 40.0 X 0 240361 57280 Mark Shaffer UNTIL 12222 Secretary 2.0 40.0 X 0 197973 37370 Chelsea Barnett Sr. Director, P & P Innovation 40.0 0.0 X 155514 0 31009 Reshma Gouravajhala Manager, Advanced Analytics 40.0 0.0 X 126981 0 22650 Jimmy Chu Manager, Software Engineer 40.0 0.0 X 105406 0 34968 Juliane Kettering Sr. Manager, Marketing 40.0 0.0 X 101508 0 31732 Bonnie Budd Sr. Manager, Design & Dev. 40.0 0.0 X 114210 0 0 Tammy Johns Director (Chair) 1.0 2.0 X 0 0 0 972763 2356250 330210 6 false true false StraighterLine 1201 South Sharp Street Suite 110 BALTIMORE MD 21230 Learning resources 3819366 Terazo Inc 6802 Paragon Place Suite 625 RICHMOND VA 23230 Software development 331988 Intellias Global Limited LEVEL 1 LM COMPLEX BREWERY ST ZO BIRKIRKARA 0 MT CBD 3040 Software development 229121 ConsultNet LLC 10813 S River Front Parkway Suite SOUTH JORDAN UT 84095 Software development 152866 4 11011316 111243 11122559 GROSS PROGRAM TUITION AND FEES - WGU ACADEMY 611600 4283578 4283578 SERVICE FEES FROM WGU 611710 1906200 1906200 6189778 0 0 0 0 0 0 5721 7412 -1691 -1691 -1691 0 0 0 0 0 0 0 0 0 0 17310646 6189778 -1691 0 316748 316748 0 0 534708 160412 267354 106942 0 6352615 5354084 937705 60826 312406 261376 47364 3666 1168857 985027 172602 11228 467223 394402 68564 4257 0 239662 239662 358442 358442 0 0 0 5608429 4610523 995776 2130 183864 183864 218161 186563 29463 2135 1083237 893479 180795 8963 0 0 248813 214030 34783 0 14016 13380 565 71 0 0 185899 159318 24684 1897 17116 13861 2893 362 BAD DEBT EXPENSES 450 450 17310646 13747517 3360652 202477 0 0 70936 0 0 0 314549 127227 0 0 0 0 0 431181 0 0 206995 105774 1037077 186974 62382 850103 0 56472 0 0 0 0 0 0 902132 0 1556994 1570757 1049386 907799 0 0 186576 341926 0 0 0 0 0 0 0 0 0 0 0 0 1235962 1249725 X 321032 321032 0 0 321032 321032 1556994 1570757 X 0 X false true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 122740 53633 69106 914338 133341 780997 850103 0 0 X SCHEDULE D, PART X, LINE 2: The following is the "Income Taxes" footnote from the consolidated financial statements that include the accounts and balances of WGU Academy, among other entities: WGU Corporation, Western Governors University, WGU Labs, WGU Advancement, and WGU Academy qualify as tax-exempt organizations under Section 501(c)(3) of the Internal Revenue Code and are generally exempt from federal and state income taxes, except for taxes on income from activities unrelated to their exempt purposes. The consolidated wholly-owned LLC partnerships are treated as disregarded entities for income tax purposes to the extent that their activities are related to an exempt purpose of their tax-exempt parent. The Organization records its allocated income or loss from other majority-owned LLCs, and based on the nature of the operations of those LLCs, determines if any income tax will be due. Activities unrelated to the exempt purpose are subject to income tax. The consolidated LP partnerships seek investments in early-stage, mission-aligned companies. Certain activities of the LP partnerships could be subject to taxation and such taxes are recorded in the consolidated financial statements as applicable. Management believes the Organization has taken no tax positions that more likely than not would not be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been made in the accompanying consolidated financial statements. true true true true true true true false false false false false false false false false false true PART I, LINE 3 THE ORGANIZATION HAS PUBLICIZED ITS NON-DISCRIMINATION POLICY ON ITS HOME WEBPAGE. true SCHOLARSHIPS AND TUITION WAIVERS 4650 316748 SCHEDULE I, PART I, LINE 2 THE ORGANIZATION ASSIGNS MANAGERS OVER GRANT FUNDS, WHO TRACK GRANT FUNDS TO ENSURE THEY ARE USED APPROPRIATELY AND EXPENDED FOR THEIR INTENDED PURPOSE. X X X false false false false false false false false false Scott Pulsipher Director 0 753461 0 552500 0 611955 0 27000 0 31120 0 1976036 0 0 Chris Lee President 299984 0 69160 0 0 0 27000 0 30081 0 426225 0 0 0 Curt Defriez Treasurer 0 208678 0 31683 0 0 0 26000 0 31280 0 297641 0 0 Mark Shaffer UNTIL 12222 Secretary 0 195420 0 2553 0 0 0 6166 0 31204 0 235343 0 0 Chelsea Barnett Sr. Director, P & P Innovation 145514 0 10000 0 0 0 11673 0 19336 0 186523 0 0 0 PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ORGANIZATION OFFICERS AND DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO FILING. PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL DIRECTORS TO DISCLOSE POSSIBLE CONFLICTS ANNUALLY. PART VI, SECTION B, LINE 15A & 15B The Finance Committee of the Board of Trustees hires a compensation consultant every year to assess and review the organization's compensation to Officers. The most recent review was for FY23. In addition, the organization participates in 3 - 5 compensation surveys in order to benchmark its compensation at least annually. The Compensation Committee of the Board of Trustees reviews and approves the base compensation, bonus types, bonus potentials, and the performance goals for the organization. Officers and key employees review compensation for their respective employees. The organization conducts periodic compensation reviews for all employees, including key management and officers. Compensation recommendations and decisions are based on a composite analysis of at least 3 peers or independent sources, including but not limited to salary surveys, aggregate compensation databases, and online-facilitated peer reporting. All compensation programs are evaluated and adhere to generally accepted compensation principles as designated by WorldatWork. PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. PART 1, LINE 1 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. FORM 990 PART IX LINE 11G DESCRIPTION:LEARNING RESOURCES TOTAL FEES:3681186 FORM 990 PART IX LINE 11G DESCRIPTION:OPERATIONS AND HR SERVICES TOTAL FEES:1513265 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER CONSULTING TOTAL FEES:386291 FORM 990 PART IX LINE 11G DESCRIPTION:POLICY AND PUBLIC AFFAIRS SVCS TOTAL FEES:27687 WGU Corporation 4001 SOUTH 700 EAST 700 SALT LAKE CITY UT 84107 841383926 Support serv. UT 501(C)(3) LINE 12C NA false Western Governors University 4001 SOUTH 700 EAST 700 SALT LAKE CITY UT 84107 474365018 School UT 501(C)(3) LINE 2 WGU Corp false WGU ADVANCEMENT 4001 SOUTH 700 EAST 700 SALT LAKE CITY UT 84107 824547364 FUNDRAISING UT 501(C)(3) LINE 12A WGU Corp false WGU LABS 4001 SOUTH 700 EAST 700 SALT LAKE CITY UT 84107 824523369 RESEARCH UT 501(C)(3) LINE 10 WGU Corp false false false true false false false false false false false true true true false false false false false false