Linfield University
Nonprofit profile at a glance
- EIN
- 930391586
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- McMinnville, OR, United States
- Phone
- +1 503-883-2200
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Undergraduate College (4-year)
Reported finances
- Revenue
- $114,318,214
- Expenses
- $114,718,470
- Assets
- $317,318,220
- Liabilities
- $60,810,474
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
42 people listed
Executive titles in this filing
- REBECCA JOHNSON (PRESIDENT)
- MILES DAVIS LEFT 012024 (PRESIDENT)
Highest reported compensation
- REBECCA JOHNSON (PRESIDENT): $336,405 total reported compensation
- MILES DAVIS LEFT 012024 (PRESIDENT): $332,648 total reported compensation
- BETH ECKARD CONCEPCION (PROVOST/VP ACADEMIC): $219,380 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Connecting Learning, Life and Community.
What it reported doing in 2024
Linfield university is an independent, comprehensive undergraduate and graduate university recognized for its strong teaching faculty, outstanding science programs and distinctive international emphasis. Linfield has challenging and exciting academic programs that feature a college of arts and sciences, school of business and school of nursing in which there is genuine concern for individual and their progress. The curriculum fosters the development of wholly educated individuals. The linfield curriculum encourages inquiry, analysis and imagination habits of mind that provide the foundation for reasoned action, wonder and continual learning in all aspects of life.
Operating model
- Revenue model
- Other-operating. 90% of the money available for current operations came from other operating revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% 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: 83
- Transparency & Controls: 74
- Accountability: 98
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.1%; rating input score 95
- Program expense ratio: 88.3%; rating input score 88
- Fundraising efficiency: $2.26 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings
Transparency & Controls
- Consistency checks: 89.5%; rating input score 89; 4th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- 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: 97%; rating input score 97; 52nd 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: -0.4%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 2.77; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 1.9%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 4.6% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: 4.4% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 3.2% per year; rating input score 100; 22nd percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 95.1% of revenue deployed · 88.3% of spending went to programs
- Governance: 32 of 33 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $101.3M in reported program spending
- Leadership: top reported pay $336K · 42 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $813K reported
- Consistency: 50 of 52 current checks pass · 2 findings to review
- Schedules: 12 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- High — Financial Efficiency: Fundraising efficiency scored 7/100.
- High — Sustainability: Operating margin scored 25/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.