Civic Intelligence

Shippensburg University Foundation

EIN 23-2046093 • 501(c)3 • Shippensburg, PA

Profile

The Shippensburg University Foundation secures funds for the benefit of the students and programs of Shippensburg University. The SU Foundation secures annual and capital support for, but not limited to, scholarships, student and faculty research, cultural programming, equipment, facilities and other University priorities. The SU Foundation also manages endowed funds, provides quality off-campus student housing and operates an on-campus child and family center.

500 Newburg RoadShippensburg, PA 17257

www.sufoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.19x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

1.13x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

86th percentile

41%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

38th percentile

$277,151

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2016

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

13%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Up

$105,135,775

Up $11,247,652 (+12%) from 2023

Liabilities

Down

$16,792,205

Down $1,304,197 (-7.2%) from 2023

Net Assets

Up

$88,343,570

Up $12,551,849 (+17%) from 2023

Revenue

Down

$14,118,217

Down $1,899,483 (-12%) from 2023

Expenses

Up

$9,988,851

Up $548,892 (+5.8%) from 2023

Net Income

Down

$4,129,366

Down $2,448,375 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0Assets 2010: $60,188,621Liabilities 2010: $32,764,465Net Assets 2010: $27,424,1562010Assets 2011: $68,610,987Liabilities 2011: $34,332,687Net Assets 2011: $34,278,3002011Assets 2012: $66,786,942Liabilities 2012: $33,166,052Net Assets 2012: $33,620,8902012Assets 2013: $69,290,684Liabilities 2013: $31,831,444Net Assets 2013: $37,459,2402013Assets 2014: $75,548,901Liabilities 2014: $29,078,589Net Assets 2014: $46,470,3122014Assets 2015: $77,390,169Liabilities 2015: $28,080,416Net Assets 2015: $49,309,7532015Assets 2016: $73,904,435Liabilities 2016: $27,326,014Net Assets 2016: $46,578,4212016Assets 2017: $76,471,323Liabilities 2017: $26,670,383Net Assets 2017: $49,800,9402017Assets 2018: $77,026,999Liabilities 2018: $24,415,433Net Assets 2018: $52,611,5662018Assets 2019: $78,414,294Liabilities 2019: $23,922,035Net Assets 2019: $54,492,2592019Assets 2020: $77,237,047Liabilities 2020: $22,297,670Net Assets 2020: $54,939,3772020Assets 2021: $91,433,562Liabilities 2021: $22,001,418Net Assets 2021: $69,432,1442021Assets 2022: $81,996,654Liabilities 2022: $18,824,674Net Assets 2022: $63,171,9802022Assets 2023: $93,888,123Liabilities 2023: $18,096,402Net Assets 2023: $75,791,7212023Assets 2024: $105,135,775Liabilities 2024: $16,792,205Net Assets 2024: $88,343,5702024

Highlighted filing

2024

Assets$105,135,775
Liabilities$16,792,205
Net Assets$88,343,570

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,281,1122010Expenses 2011: $10,826,3912011Expenses 2012: $10,644,7412012Expenses 2013: $11,545,4332013Revenue 2014: $16,465,367Expenses 2014: $11,968,047Net Income 2014: $4,497,3202014Revenue 2015: $15,046,833Expenses 2015: $11,820,050Net Income 2015: $3,226,7832015Revenue 2016: $12,190,427Expenses 2016: $12,320,109Net Income 2016: -$129,6822016Revenue 2017: $12,081,978Expenses 2017: $12,301,997Net Income 2017: -$220,0192017Revenue 2018: $12,393,625Expenses 2018: $11,783,404Net Income 2018: $610,2212018Revenue 2019: $16,074,717Expenses 2019: $10,303,989Net Income 2019: $5,770,7282019Revenue 2020: $12,266,765Expenses 2020: $11,200,046Net Income 2020: $1,066,7192020Revenue 2021: $11,552,800Expenses 2021: $10,153,737Net Income 2021: $1,399,0632021Revenue 2022: $14,164,957Expenses 2022: $8,820,325Net Income 2022: $5,344,6322022Revenue 2023: $16,017,700Expenses 2023: $9,439,959Net Income 2023: $6,577,7412023Revenue 2024: $14,118,217Expenses 2024: $9,988,851Net Income 2024: $4,129,3662024

Highlighted filing

2024

Revenue$14,118,217
Expenses$9,988,851
Net Income$4,129,366

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$105$16.8$88.3$14.1$9.99$4.13
2023Detailed filing. Detailed filing data is available for this year.$93.9$18.1$75.8$16.0$9.44$6.58
2022Detailed filing. Detailed filing data is available for this year.$82.0$18.8$63.2$14.2$8.82$5.34
2021Detailed filing. Detailed filing data is available for this year.$91.4$22.0$69.4$11.6$10.2$1.40
2020Detailed filing. Detailed filing data is available for this year.$77.2$22.3$54.9$12.3$11.2$1.07
2019Detailed filing. Detailed filing data is available for this year.$78.4$23.9$54.5$16.1$10.3$5.77
2018Detailed filing. Detailed filing data is available for this year.$77.0$24.4$52.6$12.4$11.8$0.61
2017Detailed filing. Detailed filing data is available for this year.$76.5$26.7$49.8$12.1$12.3$0.22
2016Detailed filing. Detailed filing data is available for this year.$73.9$27.3$46.6$12.2$12.3$0.13
2015Detailed filing. Detailed filing data is available for this year.$77.4$28.1$49.3$15.0$11.8$3.23
2014Detailed filing. Detailed filing data is available for this year.$75.5$29.1$46.5$16.5$12.0$4.50
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$69.3$31.8$37.5$11.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$66.8$33.2$33.6$10.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$68.6$34.3$34.3$10.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.2$32.8$27.4$10.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$26,725,592
Mission and Program Overview

Mission

The Shippensburg University Foundation secures funds for the benefit of the students and programs of Shippensburg University. The SU Foundation secures annual and capital support for, but not limited to, scholarships, student and faculty research, cultural programming, equipment, facilities and other University priorities. The SU Foundation also manages endowed funds, provides quality off-campus student housing and operates an on-campus child and family center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$64,988,062$80,137,707▲ $15,149,645
Land, Buildings, and Equipment, Net$15,211,259$11,184,108▼ $4,027,151
Accounts Receivable$2,620,419$2,676,091▲ $55,672
Investments Other Securities$1,547,235$1,601,858▲ $54,623
Cash and Non-Interest-Bearing Accounts$1,312,383$1,552,015▲ $239,632
Pledges and Grants Receivable$1,956,777$1,493,656▼ $463,121
Investments Program Related$984,564$921,884▼ $62,680
Prepaid Expenses and Deferred Charges$105,192$143,564▲ $38,372
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$93,888,123$105,135,775▲ $11,247,652
Other Assets Total$5,162,232$5,424,892▲ $262,660
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,281,615$13,836,751▼ $1,444,864
Deferred Revenue$1,512,901$1,468,476▼ $44,425
Accounts Payable and Accrued Expenses$708,660$871,047▲ $162,387
Escrow Account Liability$324,026$615,931▲ $291,905
Other Liabilities$269,200$0▼ $269,200
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$18,096,402$16,792,205▼ $1,304,197
Net Assets / Fund Balance
Net Assets With Donor Restrictions$72,737,280$86,258,032▲ $13,520,752
Net Assets Without Donor Restrictions$3,054,441$2,085,538▼ $968,903
Total Net Assets Fund Balance$75,791,721$88,343,570▲ $12,551,849
Total Liabilities and Net Assets / Fund Balance$93,888,123$105,135,775▲ $11,247,652

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,388,287$16,294,398$10,040,770
Equipment$127,834$1,576,078$1,051,916
Land$667,987-$667,987
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Other Assets Org$5,424,892--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$54,616,349$4,745,027▲ $6,602,217$12,536$65,951,057
2022$45,151,279$5,223,251▲ $4,260,172$18,353$54,616,349
2021$51,417,815$4,858,806▼ $11,084,060$41,282$45,151,279
2020$37,425,093$1,635,597▲ $12,419,484$62,359$51,417,815
2019$37,754,101$1,562,940▼ $1,707,501$184,447$37,425,093
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Leslie Folmer ClintonSecretary, President & CEOFT$303,372$56,060$359,432
Ms Chrystal K MiracleCFOFT$172,833$28,663$201,496
Mrs Lani LongarzoDirector Major GiftsFT$127,781$24,478$152,259
Ms Anne DetterDirector of MarketingFT$105,686$22,425$128,111
Mrs Rhonda HorstControllerFT$106,353$20,013$126,366
Revenue and Support

Revenue Composition

Contributions and Grants
$8,492,373
Program Service Revenue
$4,850,542
Investment Income
$641,756
Other Revenue
$133,546
All Other Contributions
$8,411,412
Change in Net Assets
$4,129,366

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded19$2,124,516Fair Market Value (FMV)
Other Non Cash Contri Table1$251,018Fair Market Value (FMV)
Other Non Cash Contri Table59$249,710Fair Market Value (FMV)
Total Noncash Contributions79$2,625,244-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,118,217
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$11,964,758
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$26,082,975
Total Revenue per Form 990
$14,118,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,803,810
Salaries, Compensation, and Employee Benefits$3,185,041
Total Fundraising Expense$626,960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,152,003$635,550$121,755$1,909,308
Occupancy$785,430$228,817$18,153$1,032,400
Depreciation Depletion$565,306$200,115$0$765,421
Fees for Services Other$561,029$0$0$561,029
Interest$279,438$207,358$0$486,796
Current Officers, Directors, Trustees, and Key Employees$0$328,951$155,224$484,175
Other Employee Benefits$217,404$146,531$51,761$415,696
All Other Expenses$362,948$43,762$0$406,710
Payroll Taxes$103,457$72,400$19,106$194,963
Other Expenses$0$0$190,470$190,470
Pension Plan Contributions$73,040$85,614$22,245$180,899
Insurance$93,189$55,552$0$148,741
Travel$0$6,639$45,929$52,568
Fees for Services Accounting$0$35,317$0$35,317
Fees for Services Legal$1,920$28,897$0$30,817
Office Expenses$12,915$4,867$2,317$20,099
Advertising$10,871$6,506$0$17,377
Conferences and Meetings$0$17,014$0$17,014
Fees for Services Lobbying$12,536$0$0$12,536
Total Functional Expenses$7,258,001$2,103,890$626,960$9,988,851

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,408,746
Expenses per Audited Statements$9,988,851
Total Expenses per Form 990$9,988,851
Expenses Not Reported on Form 990$3,419,895
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,599
Fundraising Direct Expenses$69,653
Gaming Gross Income$37,710
Gaming Direct Expenses$12,427
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Goss Golf Tournament$54,888$18,031$0$18,031
Basketball Golf Outing$30,372$14,123$0$14,123
Total Events$158,560$77,599$0$77,599
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The Organization's Form 990 is reviewed by the Executive Committee of its Board of Directors prior to the filing of the final return.

Form 990, Part VI, Section B, Line 12C

The Organization annually sends a disclosure of interest form to be completed by all members of the Board of Directors. Any potential issues are reviewed by the Organization.

Form 990, Part VI, Section B, Line 15

The Executive Committee of the Organization's Board of Directors serves as the Compensation Committee. Salary surveys are conducted for similar type positions. Compensation arrangements for all Organization employees are approved by the Executive Committee. All compensation and annual increases, including those for the President & CEO are reviewed and approved annually, with the most recent compensation arrangements being approved effective July 1, 2024.

Form 990, Part VI, Section C, Line 19

The Organization's governing documents, conflict of interest policy and Form 990 are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Shippensburg University Foundation
EIN
23-2046093
Phone
7174771377
Address
500 Newburg Road, Shippensburg, PA 17257

Signing Officer

Name
Chrystal Miracle
Title
CFO
Phone
7174771377
Signed
2025-05-13

Organization Details

Principal Officer
Chrystal K Miracle
Formed
1977
Legal Domicile
Pa
Voting Board Members
27
Independent Board Members
27
Employees
135
Volunteers
329
Supplemental Narrative

Financial Statement Notes

Schedule D, Part IV, Line 2B

Funds held for the use of the University

Schedule D, Part V, Line 4

The permanently restricted endowment of the Organization provides income to support scholarships, faculty & student research, state of the art equipment & technology, academic programs and other activities that further enhance the educational experience of the students at Shippensburg University. The income earned from the board designated quasi-endowment is used at the discretion of the Organization's board of directors for expenses necessary to further the mission of the organization.

Schedule D, Part X, Line 2

When the tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. At June 30, 2024, there was not liability for unrecognized tax benefits.

Schedule D, Part XI, Line 2D

Fundraising/Gaming Activity & Consolidated Company Activity

Schedule D, Part XII, Line 2D

Fundraising/Gaming Activity & Consolidated Company Activity

Raw XML AppendixShowing 400 of 1,178 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0The Shippensburg University Foundation provides scholarships, awards, low-interest loans, and emergency assistance to over 900 students at Shippensburg University. Without the scholarships & other assistance provided by the SU Foundation, some students could not experience the opportunities and benefits of the quality education for which Shippensburg University is well-known.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Dr Leslie Folmer Clinton
IRS990/Form990PartVIISectionAGrp/PersonNm1Ms Chrystal K Miracle
IRS990/Form990PartVIISectionAGrp/PersonNm2Mrs Lani Longarzo
IRS990/Form990PartVIISectionAGrp/PersonNm3Ms Anne Detter
IRS990/Form990PartVIISectionAGrp/PersonNm4Mrs Rhonda Horst
IRS990/Form990PartVIISectionAGrp/PersonNm5Mr W Mickey Nye
IRS990/Form990PartVIISectionAGrp/PersonNm6Mr Richard H Pizzarro
IRS990/Form990PartVIISectionAGrp/PersonNm7Mrs Mary Jo Grove
IRS990/Form990PartVIISectionAGrp/PersonNm8Mr Jeffrey Lee
IRS990/Form990PartVIISectionAGrp/PersonNm9Dr Donald F Mayer Jr
IRS990/Form990PartVIISectionAGrp/PersonNm10Mr Donald F Smith Jr
IRS990/Form990PartVIISectionAGrp/PersonNm11Mr Lorin L Stough
IRS990/Form990PartVIISectionAGrp/PersonNm12Mr Duaine A Collier
IRS990/Form990PartVIISectionAGrp/PersonNm13Mr William E Naugle III
IRS990/Form990PartVIISectionAGrp/PersonNm14Mr Joel R Zullinger
IRS990/Form990PartVIISectionAGrp/PersonNm15Mr John R Raebiger Jr
IRS990/Form990PartVIISectionAGrp/PersonNm16Dr Dena Stoner
IRS990/Form990PartVIISectionAGrp/PersonNm17Mrs Brenda M Gabler
IRS990/Form990PartVIISectionAGrp/PersonNm18Mr Sean Glennon
IRS990/Form990PartVIISectionAGrp/PersonNm19Mr Charles R Nebel Jr
IRS990/Form990PartVIISectionAGrp/PersonNm20Mrs Wanda Polk Bankhead
IRS990/Form990PartVIISectionAGrp/PersonNm21Mrs Angela M Besch
IRS990/Form990PartVIISectionAGrp/PersonNm22Mrs Carol Verish Houck
IRS990/Form990PartVIISectionAGrp/PersonNm23Mr David Weisgerber
IRS990/Form990PartVIISectionAGrp/PersonNm24Mr Lee Gardella
IRS990/Form990PartVIISectionAGrp/PersonNm25Mr Brian R Carosielli
IRS990/Form990PartVIISectionAGrp/PersonNm26Mrs Jennifer B Sassani
IRS990/Form990PartVIISectionAGrp/PersonNm27Mr Bryan P Wright
IRS990/Form990PartVIISectionAGrp/PersonNm28Mr Alston M Ellis
IRS990/Form990PartVIISectionAGrp/PersonNm29Dr Craig J Loundas
IRS990/Form990PartVIISectionAGrp/PersonNm30Mr L Michael Ross
IRS990/Form990PartVIISectionAGrp/PersonNm31Mr Steven J Thomas
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary, President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director Major Gifts
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director of Marketing
IRS990/Form990PartVIISectionAGrp/TitleTxt4Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28Director
IRS990/Form990PartVIISectionAGrp/TitleTxt29Director
IRS990/Form990PartVIISectionAGrp/TitleTxt30Director
IRS990/Form990PartVIISectionAGrp/TitleTxt31Director
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IRS990/FundraisingAmt080961

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