Union Adventist University

Nonprofit profile at a glance

EIN
470405319
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Lincoln, NE, USA
Phone
402.486.2600
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Undergraduate College (4-year)

Official website

Reported finances

Revenue
$56,573,577
Expenses
$35,271,487
Assets
$81,884,115
Liabilities
$7,538,078

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

Leadership & pay

42 people listed

Executive titles in this filing

  • VINITA SAUDER (PRESIDENT)
  • YAMILETH BAZAN (PRESIDENT)

Highest reported compensation

  • MEGAN HEIDTBRINK (PA PROGRAM DIRECTOR): $185,359 total reported compensation
  • MICHELLE PETERSEN (PA FACULTY): $153,376 total reported compensation
  • DEBRA ENO (VP FOR ACADEMIC ADMIN): $148,659 total reported compensation

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

Overview

Mission

Union Adventist University provides a Christian environment for intellectual, personal, and spiritual development through undergraduate emphasis, low student-teacher ratio, and hands-on learning.

What it reported doing in 2024

Instructional & public service: union college provides an exceptional liberal arts education with 669 undergraduate students and 88 master's level students. The 10 to 1 student teacher ratio allows for excellent student/teacher interaction. Union college offers more than 60 majors, minors, and emphases in 29 fields of study including bachelor's degrees in religion, business, education, nursing, english, and international rescue & relief, as well as a master's degree in physician assistant studies.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 81% 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 total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 84
  • Accountability: 92
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.4%; rating input score 54
  • Program expense ratio: 81.2%; rating input score 81
  • Fundraising efficiency: $21.6 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

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: 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: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 94.1%; rating input score 94; 45th 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 37.7%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.32; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 11th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 27th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 54.4% of revenue deployed · 81.2% of spending went to programs
  • Governance: 32 of 34 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $28.6M in reported program spending
  • Leadership: top reported pay $185K · 42 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.5M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 9 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: 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.

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

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.