Union College

Also known as Union Adventist University

Lincoln, NE · EIN 47-0405319 · 501(c)(3) · Church
Latest filing: Form 990 for the fiscal year ending May 31, 2025 (tax year 2024) · View the filing · Correct or respond

Union College reported $56.6 million in revenue and $35.3 million in expenses for the fiscal year ending May 31, 2025. Of every $100 it spent, $81.20 went to program services, $17.14 to management and general costs and $1.66 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 37.4% of the total. The highest compensation it reported for one person was $185,359 (PA PROGRAM DIRECTOR). 5 people received more than $100,000 in reportable compensation. Revenue rose 74% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending May 31, 2025 · Form 990, Part IX, line 25 · total expenses $35M

Program services$81.20 $29M
Management & general$17.14 $6.0M
Fundraising$1.66 $587K

For context, the median across 5,499 covered education charities: $85.56 programs, $13.59 management, $0.85 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending May 31, 2025 · Form 990, Part VIII · total revenue $57M

Contributions & grants (non-government)$21.64 $12M
Government grants$0.77 $433K
Program service revenue$37.45 $21M
Investment income$4.86 $2.7M
Other revenue$35.28 $20M

The 990 scorecard · same measures for every charity, no grades

FY2025 filing. Median across 5,499 covered charities in this category, from their latest filings.
Measure	FY2025	Median
Program services Part IX 25(B) ÷ 25(A)	81.2%	84.4%
Management & general Part IX 25(C) ÷ 25(A)	17.1%	13.4%
Fundraising Part IX 25(D) ÷ 25(A)	1.7%	0.8%
Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h	$0.05	$0.04
Contributions & grants share of revenue Part VIII 1h ÷ 12	22.4%	19.1%
Government grants share of revenue Part VIII 1e ÷ 12	0.8%	1.1%
Program service revenue share Part VIII 2g ÷ 12	37.4%	69.9%
Highest reported compensation Part VII-A, columns D–F	$185,359	$331,578
Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A)	0.53%	1.28%
People paid over $100,000 Part VII, line 2	5	8
Net assets, in months of expenses Part X 33(B) ÷ monthly expenses	25.3	13.3
Independent voting board members Part VI 1a–1b	32 of 34	100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

FY2025 · Form 990, Part III · the three largest programs by expense

$18M expenses · 63.1% of program spending · grants $5.5M · revenue $17M

Instructional & public service: Union College provides an exceptional liberal arts education with 669 undergraduate students and 88 master's level students. The 10 to 1 student teacher ratio allows for excellent student/teacher interaction. Union College offers more than 60 majors, minors, and emphases in 29 fields of study including bachelor's degrees in religion, business, education, nursing, english, and international rescue & relief, as well as a master's degree in physician assistant studies

$6.6M expenses · 23.0% of program spending · revenue $1.8M

Academic support & student services: academic support includes the library, academic administration, institutional research, and academic institutional technology. Student services supports students through counseling, records office, admissions and other student support

$4.0M expenses · 13.8% of program spending · revenue $1.8M

Auxiliary services: auxiliary services at Union College exist to furnish goods or services to students, faculty, staff, institutional departments and the public. The most prominent of these services provide support to our students and include residence halls, bookstore, and campus housing

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here

Role	From this org	From related orgs	Other	Total
PA PROGRAM DIRECTOR Highest compensated employee, 40.00 hrs/week	$147,873	$0	$37,486	$185,359
PA FACULTY Highest compensated employee, 40.00 hrs/week	$113,072	$0	$40,304	$153,376
VP FOR ACADEMIC ADMIN Officer, 40.00 hrs/week	$106,172	$0	$42,487	$148,659
VP FOR FINANCIAL ADMIN Officer, 40.00 hrs/week	$107,352	$0	$36,611	$143,963
PA FACULTY Highest compensated employee, 40.00 hrs/week	$107,356	$0	$27,762	$135,118
PRESIDENT Director/trustee, officer, 40.00 hrs/week	$71,660	$0	$27,873	$99,533
VP FOR STUDENT LIFE Officer, 40.00 hrs/week	$71,106	$0	$27,910	$99,016
PRESIDENT Director/trustee, officer, 40.00 hrs/week	$75,068	$0	$21,603	$96,671

5 people received more than $100,000 in reportable compensation from Union College (Part VII, line 2). Compensation of current officers, directors and key employees totaled $701K (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked

RevenueExpenses

Filing	Revenue	Expenses	Programs	Net assets	Top pay
FY2025 ⓘ	$57M	$35M	81.2%	$74M	$185,359
FY2024 ⓘ	$28M	$32M	81.9%	$53M	$181,043
FY2023 ⓘ	$28M	$30M	80.8%	$56M	$175,488
FY2022 ⓘ	$36M	$32M	77.0%	$58M	$168,975
FY2021 ⓘ	$32M	$31M	84.1%	$57M	$197,657
FY2020 ⓘ	$33M	$31M	80.9%	$54M	$222,979

Governance answers, as filed

FY2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means

Voting board members, and how many are independent Part VI, lines 1a–1b34 · 32 independent
Audited financial statements Part XII 2bYes
Conflict-of-interest policy Part VI 12aYes
Whistleblower policy Part VI 13Yes
Document retention policy Part VI 14Yes
Independent process for top executive pay Part VI 15aYes
Board given the 990 before filing Part VI 11aYes
Family or business ties among insiders Part VI 2Yes
Aware of a significant diversion of assets Part VI 5No
Excess benefit transaction with an insider Part IV 25aNo
Loans to or from insiders outstanding Part IV 26No
Lobbying, or a 501(h) election in effect Part IV 4No
Over $15,000 of professional fundraising services Part IV 18No
Over $10,000 of activity outside the U.S. Part IV 14bNo
Employees Part I, line 5746
Volunteers Part I, line 631

Largest outside contractors

FY2025 · Form 990, Part VII, Section B · businesses only

AYARS & AYARS INC Construction of new fitness center	$1,316,901
SODEXO INC & AFFILIATES Food service provider for outsourced caf	$699,728
LATITUDE SIGNAGE DESIGN Services	$191,868
MBS DIRECT Student online coursework services	$165,178
CERRIS SYSTEMS General contractor	$124,537

Individuals listed as contractors are left out. 7 contractors were paid more than $100,000 in all.

Private foundation grants it received

7 private foundations reported grants to Union College totaling $21,746 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Union College's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Union College, you can publish a response that is linked from this page.

Report a correction Respond as Union College How this works

Similar-sized charities in this cause

The Kenan-Flagler Business School Foundation
Chapel Hill, NC · revenue $57M · programs 100.0% · FY2025
Zeta Charter Schools
New York, NY · revenue $57M · programs 91.1% · FY2025
Breck School
Golden Valley, MN · revenue $57M · programs 79.6% · FY2025
Firstline Schools
New Orleans, LA · revenue $57M · programs 89.6% · FY2025
Foundation of the State University of New York at Binghamton
Binghamton, NY · revenue $57M · programs 85.2% · FY2025

All education charities · Largest charities in Nebraska

Questions people ask

How much of Union College's spending goes to programs?

In the fiscal year ending May 31, 2025, Union College reported that 81.2% of its $35.3 million in expenses went to program services, 17.1% to management and general and 1.7% to fundraising (Form 990, Part IX).

How much does Union College pay its top executive?

The largest total compensation Union College reported for one person in the fiscal year ending May 31, 2025 was $185,359, for the role of PA PROGRAM DIRECTOR (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Union College get its money?

Of $56.6 million in revenue in the fiscal year ending May 31, 2025, 22.4% came from contributions and grants (including 0.8% from government grants) and 37.4% from program service revenue (Form 990, Part VIII).

Is Union College a registered charity?

The IRS lists EIN 47-0405319 as a 501(c)(3) organization (church), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

FY2025: Form 990 for the fiscal year ending May 31, 2025, object 202640969349301364 · read the filing · XML
FY2024: Form 990 for the fiscal year ending May 31, 2024, object 202530599349300538 · read the filing
FY2023: Form 990 for the fiscal year ending May 31, 2023, object 202420649349301722 · read the filing
FY2022: Form 990 for the fiscal year ending May 31, 2022, object 202341079349300314 · read the filing
FY2021: Form 990 for the fiscal year ending May 31, 2021, object 202241089349300149 · read the filing
FY2020: Form 990 for the fiscal year ending May 31, 2020, object 202111059349301916 · read the filing

All filings for EIN 47-0405319: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.