Heidelberg University

Nonprofit profile at a glance

EIN
344428219
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Tiffin, OH, USA
Phone
419-448-2000
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
University or Technological Institute

Official website

Reported finances

Revenue
$56,245,461
Expenses
$58,182,823
Assets
$206,055,594
Liabilities
$50,545,528

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

Leadership & pay

40 people listed

Executive titles in this filing

  • DR ROBERT HUNTINGTON (PRESIDENT)

Highest reported compensation

  • DR ROBERT HUNTINGTON (PRESIDENT): $382,586 total reported compensation
  • KIMBERLY MCGILL (VP FOR FINANCE AND ADMINISTRATION): $159,943 total reported compensation
  • CHRIS ABRAMS (DEAN OF STUDENT AFFAIRS): $142,439 total reported compensation

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

Overview

Mission

Heidelberg University is a community of learners dedicated to academic excellence, individual growth, and service to others.

What it reported doing in 2024

Faculty instruction for full and part-time students seeking degrees from heidelberg. Student services provided to our full and part-time students. These services include athletics, financial aid, our admissions office and services to our resident students. Auxiliary services to our resident students include room and board as well as our bookstore.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.
  • 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. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 78
  • Accountability: 95
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.1%; rating input score 97
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $8.95 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • 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: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th 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: -3.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 3.54; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 97.1% of revenue deployed · 86.8% of spending went to programs
  • Governance: 29 of 29 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $50.5M in reported program spending
  • Leadership: top reported pay $383K · 40 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $11.1M reported
  • Consistency: 43 of 43 current checks pass
  • Schedules: 11 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Officer compensation ratio scored 50/100.