American University of Beirut

Nonprofit profile at a glance

EIN
135596846
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
New York, NY, USA
Phone
2125837600
Rating
87
Verdict
STRONG
Rating confidence
Standard
Sector
University or Technological Institute

Official website

Reported finances

Revenue
$709,669,598
Expenses
$670,640,858
Assets
$1,797,516,196
Liabilities
$497,816,849

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

67 people listed

Executive titles in this filing

  • FADLO R KHURI (PRESIDENT)

Highest reported compensation

  • FADLO R KHURI (PRESIDENT): $1,436,265 total reported compensation
  • DR AMIR ELIAS IBRAHIM (PHYSICIAN): $703,871 total reported compensation
  • DR GHINA GHAZEERI (PHYSICIAN): $668,854 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The American University of Beirut (AUB) is an institution of higher learning founded to provide excellence in education, to participate in the advancement of knowledge through research, and to serve the peoples of the Middle East and beyond. Chartered in New York State in 1863, the university bases its educational philosophy, standards, and practices on the American liberal ​arts model of higher education. The university believes deeply in and encourages freedom of thought and expression and seeks to foster tolerance and respect for diversity and dialogue. Graduates will be individuals committed to creative and critical thinking, life-long learning, personal integrity, civic responsi.

What it reported doing in 2024

The university operates six faculties in beirut, lebanon, serving 9,138 students. The university also provides faculty and support through its extension and research programs.

Operating model

Revenue model
Earned-program. 74% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 85% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 86
  • Accountability: 98
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.1%; rating input score 87
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: $14.54 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 97.1%; rating input score 97; 53rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.5%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 2.68; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 27th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 87.1% of revenue deployed · 87.3% of spending went to programs
  • Governance: 34 of 35 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $585.3M in reported program spending
  • Leadership: top reported pay $1.4M · 67 people listed · 6 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.8M reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 12 filed schedules · includes major donors, foreign activity, executive pay, and related organizations
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 30 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.