Tusculum University

Nonprofit profile at a glance

EIN
620484185
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Greeneville, TN, US
Phone
423-636-7312
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Undergraduate College (4-year)
Affiliation
Christianity

Official website

Reported finances

Revenue
$36,816,176
Expenses
$41,985,994
Assets
$89,388,456
Liabilities
$50,257,214

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DR SCOTT HUMMEL (PRESIDENT)

Highest reported compensation

  • DR SCOTT HUMMEL (PRESIDENT): $424,439 total reported compensation
  • DR HEATHER HENSON-RAMSEY (DEAN): $132,097 total reported compensation
  • MS BENITA BARE (CFO): $120,648 total reported compensation

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

Overview

Mission

Tusculum University is committed to ethical leadership, service to others and lifelong learning.

What it reported doing in 2024

Tusculum University provided formal instruction and related academic support for over 1000 full-time equivalent students toward the fulfillment of Associate and Bachelor of Science and Associate and Bachelor of Art degrees, along with Master degrees in a variety of fields of study. The academic program challenges students to innovate, engage, experiment, and persevere as they discover their purpose. Along their educational journey, they are encouraged, empowered, supported, and inspired through a pioneer spirit. Most students receive generous financial support through a variety of scholarship programs. The instructional classrooms are small, which enables faculty to provide individual attention where needed. Strong personal relationships create life-long friendships and support. Academic services are provided through the library and technology resources, testing resources, career services, tutoring, workshops, counseling, and special academic accommodations. Labs are available on an ongoing basis. Personal counseling services are available by licensed clinical social workers.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 60% for direct work, and 40% for grants.

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: 83
  • Accountability: 95
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 80.5%; rating input score 80
  • Fundraising efficiency: $11.76 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th 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%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.13; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 10th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 92.1% of revenue deployed · 80.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $33.8M in reported program spending
  • Leadership: top reported pay $424K · 16 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $3.4M reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.