2025-04-30T16:17:01-04:00 2024-06-30 BDO USA 299 S MAIN ST 10TH FLOOR SALT LAKE CITY UT 84111 990 2023-07-01 852768979 WGU ACADEMY % NADEEM SYED WGUA 8882108880 4001 SOUTH 700 EAST Suite 700 SALT LAKE CITY UT 84107 CURT DEFRIEZ TREASURER 3854288146 2025-04-30 true true Matthew Frerker P01677675 8012691818 2025-04-30 2023 2025-03-06 01:10:19Z X CHRIS LEE 4001 SOUTH 700 EAST700 SALT LAKE CITY UT 84107 16298475 false X ACADEMY.WGU.EDU X 2020 UT SCHEDULE O X 2 0 92 1 0 11122559 10716862 6189778 5579182 -1691 1229 0 0 17310646 16297273 316748 139694 0 0 8835809 9376422 0 0 123689 8158089 6716762 17310646 16232878 64395 1570757 0 1249725 0 321032 0 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 14100932 139694 5579182 WGU Academy (Academy) began operations as a separate entity In January 2021. After building and launching its own learning platform in FY23, Academy created and launched 15 individual general education "onramp" courses to prepare students for academic success in credential programs, and 8 new certificate programs to prepare students for entry-level roles in high-demand jobs like business leadership, front-end web development, and digital marketing. These programs grew to serve over 9,000 students in FY23 and over 15,000 students in FY24. 14100932 true true false false false false false false false false false false false false 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 true false false true false false false true 5 0 true 92 true false false false false false false false false false false false false false false false X 2 0 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 44.0 X 0 2205837 62280 Chris Lee President 41.0 0.0 X X 411646 0 63030 Curt Defriez Treasurer 2.0 40.0 X 0 263400 52807 Chelsea Barnett VP - Product and Programs 40.0 0.0 X 230120 0 17727 Yashima White Azilove Senior Director. Business Dev. 40.0 0.0 X 180190 0 11779 Reshma Gouravajhala Sr.Manager Research & Analytic 40.0 0.0 X 149120 0 30711 Rachael Marangu Manager, Product Strategy 40.0 0.0 X 161354 0 9634 Bonnie Budd Sr. Manager, Design & Dev. 40.0 0.0 X 120534 0 0 Tammy Johns Until 10723 Director (Chair) 1.0 2.0 X 0 0 0 1252964 2469237 247968 10 false true false StraighterLine 1201 South Sharp Street Suite 110 BALTIMORE MD 21230 Learning resources 1699605 1 10532589 184273 10716862 GROSS PROGRAM TUITION AND FEES - WGU ACADEMY 611600 3660019 3660019 SERVICE FEES FROM WGU 611710 1919163 1919163 5579182 2431 2431 0 0 0 0 0 1202 -1202 -1202 -1202 0 0 0 0 0 0 0 0 0 0 16297273 5579182 1229 0 139694 139694 0 0 886588 586851 260785 38952 0 6707998 6329585 322564 55849 323949 307612 13885 2452 978006 938427 33407 6172 479881 453631 22359 3891 19607 19607 169701 169701 56471 56471 0 0 0 3815379 2790998 1023269 1112 872346 872346 216308 202393 12948 967 1003732 955643 42398 5691 0 0 221771 199594 15524 6653 0 14654 13245 1375 34 0 0 280632 266200 12723 1709 17151 15703 1241 207 BAD DEBT EXPENSES 3050 3050 MISCELLANEOUS EXPENSES 25960 25960 16232878 14100932 2008257 123689 X 0 0 0 0 0 0 127227 0 0 0 0 0 431181 0 0 0 105774 0 850103 0 56472 0 0 0 0 0 0 0 0 0 1570757 0 907799 0 0 0 341926 0 0 0 0 0 0 0 0 0 0 0 0 0 1249725 0 X 321032 0 0 0 321032 0 1570757 0 X 64395 -385427 X false true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 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 and Western Governors University 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 awarded, discounts & waivers 4205 139694 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 804934 650000 750903 30000 32280 2268117 Chris Lee President 335496 76150 30000 33030 474676 Curt Defriez Treasurer 226865 36535 26000 26807 316207 Chelsea Barnett VP - Product and Programs 208580 21540 17727 247847 Reshma Gouravajhala Sr.Manager Research & Analytic 146870 2250 11570 19141 179831 Yashima White Azilove Senior Director. Business Dev. 170180 10010 11779 191969 Rachael Marangu Manager, Product Strategy 155604 5750 9634 170988 Accounts receivable 2024-06-30 40687 Book value 841383926 WGU Corporation 4001 S 700 E Ste 700 Salt Lake City UT 84107 501(c)(3) Prepaids 2024-06-30 99543 book value 841383926 WGU Corporation 4001 S 700 E Ste 700 SALT LAKE CITY UT 84107 501(c)(3) Intercompany receivable 2024-06-30 1260898 book value 841383926 WGU Corporation 4001 S 700 E Ste 700 SALT LAKE CITY UT 84107 501(c)(3) Investments 2024-06-30 131923 latest fair value 841383926 WGU Corporation 4001 S 700 E Ste 700 SALT LAKE CITY UT 84107 501(c)(3) Property & equipment 2024-06-30 660514 book value 841383926 WGU Corporation 4001 S 700 E Ste 700 SALT LAKE CITY UT 84107 501(c)(3) false true false false true true true true false FORM 990, SCHEDULE N, PART I, LINE 2B: Since WGU Academy became WGU Academy, LLC and a 100% owned subsidiary of WGU Corporation ('97), Chris Lee, a named officer of WGU Academy, became an employee of WGU Academy, LLC (which is disregarded for tax purposes), so effectively an employee of the successor organization. Scott Pulsipher and Curt DeFriez, named officers of WGU Academy, are employees of WGU Corporation. 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 of WGU Corporation hires a compensation consultant every year to assess and review the organization's compensation to officers. The most recent review was for FY24. 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 of WGU Corporation reviews and approves the base compensation, bonus types, bonus potentials, and the performance goals for Officers. Officers and key employees review compensation for their respective organizations. 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. Part XI, Line 9 Transfer of Net Assets to WGU Corporation: Assets transferred on Schedule N: $ (2,193,565) Liabilities Transferred: 1,808,138 Total Net Assets Transferred: $ (385,427) FORM 990 PART IX LINE 11G DESCRIPTION:OPERATIONS SHARED SERVICE EXP. TOTAL FEES:1759872 FORM 990 PART IX LINE 11G DESCRIPTION:LEARNING RESOURCES TOTAL FEES:913808 FORM 990 PART IX LINE 11G DESCRIPTION:PEOPLE & TALENT SHARED SERVICE TOTAL FEES:774154 FORM 990 PART IX LINE 11G DESCRIPTION:CREDIT CARD FEES TOTAL FEES:120033 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER SERVICES TOTAL FEES:247512 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 false false true false false false false false false true true true false false false false false false