Andrews University

Nonprofit profile at a glance

EIN
381627600
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Berrien Springs, MI, USA
Phone
2694713521
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
University or Technological Institute

Official website

Reported finances

Revenue
$110,183,823
Expenses
$94,033,571
Assets
$252,816,040
Liabilities
$44,444,409

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

Leadership & pay

53 people listed

Executive titles in this filing

  • John Wesley Taylor (President, Andrews University)
  • Frances Faehner (Vice President, Student Life, Andrews University)
  • Donald Bedney (Vice President -Advancement)
  • Titus Naftanaila (President, Wisconsin Conf of SDA)
  • Jim Micheff (President, Michigan Conference of SDA)
  • Dr Loren Hamel (President Corewell Health)

Highest reported compensation

  • Jay Johnson (Professor of Engineering AU): $198,765 total reported compensation
  • John Wesley Taylor (President, Andrews University): $184,778 total reported compensation
  • Ignacio Goya Rozas (Director Center for Community Change): $149,239 total reported compensation

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

Overview

Mission

Education

Operating model

Revenue model
Other-operating. 66% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 74
  • Accountability: 94
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.4%; rating input score 72
  • Program expense ratio: 79.5%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.5%; rating input score 98; 53rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.7%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 2.69; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 7th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 72.4% of revenue deployed · 79.5% of spending went to programs
  • Governance: 39 of 40 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $74.8M in reported program spending
  • Leadership: top reported pay $199K · 53 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $939K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.