University of Toccoa Falls

Legal name: University of Toccoa Falls Inc

Nonprofit profile at a glance

EIN
580685908
IRS 990 coverage
2009–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-T 2025
Location
Toccoa Falls, GA, USA
Phone
706.914.8679
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Undergraduate College (4-year)
Affiliation
Christianity

Official website

Reported finances

Revenue
$35,962,107
Expenses
$29,710,426
Assets
$53,447,032
Liabilities
$2,812,292

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • ROBERT MYERS (PRESIDENT)

Highest reported compensation

  • ROBERT MYERS (PRESIDENT): $487,499 total reported compensation
  • DEE MOONEY (VP FOR FINANCE): $181,532 total reported compensation
  • KIERAN CLEMENTS (VP OF ACADEMIC AFFAIRS): $159,866 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The University of Toccoa Falls is a private, Christian institution that has sought to create and encourage the kind of atmosphere in which quality Christian education can flourish. It is believed that the university should provide the student with a precept and example from which the student can develop personal values within a biblical framework.

What it reported doing in 2025

The university of toccoa falls (fka toccoa falls college) offers undergraduate programs in 30 majors and 49 minors to approximately 3,600 residential, commuter, and online students, as well as 5 graduate programs. The university provides the campus community with food services, residential housing, and a university gift shop. Also, the university of toccoa falls offers student counseling, student activities and student government, intramural recreation, and various other student experiences as co-curricular to their academic experience.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.
  • 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. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 67
  • Accountability: 93
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $6.71 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 17th 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: 17.4%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 38th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site
  • Where the money goes: 67.9% of revenue deployed · 83.7% of spending went to programs
  • Governance: 7 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $24.9M in reported program spending
  • Leadership: top reported pay $487K · 12 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $6.1M reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 11 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 17 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.