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EIN47-4365018

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Western Governors University

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
March 2016[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Jun 2025
$1,684,644,684[4]

Western Governors University is listed in the IRS Business Master File with EIN 47-4365018, located in Salt Lake CTY, Utah[5]. It appears on the IRS list of organizations eligible to receive tax-deductible charitable contributions[3].

IRS status

The IRS lists it as exempt under section 501(c)(3) and classifies it as an Educational Organization[1]. Its foundation code 11 marks it as a school under section 170(b)(1)(A)(ii)[6]. It appears in the Publication 78 data with status code PC, meaning a public charity[3]. The IRS deductibility code says contributions to it are deductible[7].

Item IRS record
EIN[5] 47-4365018
Location in IRS records[5] Salt Lake CTY, Utah
Exempt under[1] Section 501(c)(3)
IRS classification[1] Educational Organization
Ruling date[2] March 2016
Foundation code[6] 11: School 170(b)(1)(A)(ii)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] B03: Education, Professional Societies, Associations
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] June
Latest e-filed return[11] Form 990, tax period ending June 2025

Finances as reported to the IRS

On its Form 990 for the tax period ending June 2023, Western Governors University reported total revenue of $654,374,330[12]. Its revenue lines for that period include program service revenue of $649,253,938 and contributions, gifts and grants of $5,003,519[13]. Total expenses for that period were $619,062,159 and net assets at year end were $45,642,394[12]. Reported total revenue was $11,961,161 for the tax period ending June 2021[14] and $79,386,691 for the tax period ending June 2022[15]. Both are lower than the figure for the tax period ending June 2023[12]. The IRS master file lists a newer return for the tax period ending June 2025 with total revenue of $1,684,644,684[4].

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $1,684,644,684 and total assets of $852,320,868.[4]

June 2021: total revenue $12.0M$12.0MJune 2021: total expenses $28.3M$28.3MJun 2021June 2022: total revenue $79.4M$79.4MJune 2022: total expenses $70.0M$70.0MJun 2022June 2023: total revenue $654.4M$654.4MJune 2023: total expenses $619.1M$619.1MJun 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
June 2021[14]Form 990$11,961,161$28,338,732$969,429
June 2022[15]Form 990$79,386,691$70,012,401$10,343,719
June 2023[12]Form 990$654,374,330$619,062,159$45,642,394

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending June 2023

Line Amount
Total assets[16] $393,807,673
Total liabilities[16] $348,165,279
Net assets or fund balances[16] $45,642,394

Employees. Western Governors University reported 655 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending June 2023, Western Governors University reported 132 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Western Governors University answered yes to: it operated a school; it engaged in lobbying activities; it engaged in political campaign activities.[19]

Questions people ask

What is the EIN of Western Governors University?
The IRS lists Western Governors University with EIN 47-4365018[5].
Is Western Governors University a 501(c)(3) nonprofit?
Yes. The IRS lists it as exempt under section 501(c)(3) and classifies it as an Educational Organization[1]. Its exemption ruling date in the IRS master file is March 2016[2].
Are donations to Western Governors University tax-deductible?
It appears in the IRS Publication 78 data as a public charity[3], and its IRS deductibility code says contributions are deductible[7].
Where is Western Governors University located?
The IRS master file lists it in Salt Lake CTY, Utah[5].
How much revenue does Western Governors University report?
On its Form 990 for the tax period ending June 2023, it reported total revenue of $654,374,330[12]. The IRS master file lists total revenue of $1,684,644,684 for the tax period ending June 2025[4].

Facts and sources

  1. The IRS lists Western Governors University as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Educational Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is March 2016. IRS EO Business Master File
  3. Western Governors University (EIN 47-4365018) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $1,684,644,684 and total assets of $852,320,868. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Western Governors University with employer identification number (EIN) 47-4365018, located in Salt Lake CTY, Utah. IRS EO Business Master File
  6. IRS foundation code 11 for Western Governors University: School 170(b)(1)(A)(ii). IRS EO Business Master File
  7. IRS deductibility code 1 for Western Governors University: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns Western Governors University the National Taxonomy of Exempt Entities (NTEE) code B03: Education, Professional Societies, Associations. IRS EO Business Master File
  9. IRS filing requirement code 01 for Western Governors University: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Western Governors University's accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Western Governors University for the tax period ending June 2025. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending June 2023, Western Governors University reported total revenue $654,374,330, total expenses $619,062,159, net assets or fund balances at year end $45,642,394. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $5,003,519 (Part VIII, line 1h); program service revenue $649,253,938 (Part VIII, line 2g); investment income $46,231 (Part VIII, line 3); total revenue $654,374,330 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending June 2021, Western Governors University reported total revenue $11,961,161, total expenses $28,338,732, net assets or fund balances at year end $969,429. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending June 2022, Western Governors University reported total revenue $79,386,691, total expenses $70,012,401, net assets or fund balances at year end $10,343,719. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $393,807,673, total liabilities $348,165,279, net assets or fund balances $45,642,394. IRS SOI Form 990 extracts
  17. Western Governors University reported 655 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending June 2023, Western Governors University reported 132 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Western Governors University answered yes to: it operated a school; it engaged in lobbying activities; it engaged in political campaign activities. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.