Civic Intelligence

Franklin University Switzerland Inc

EIN 23-7075717 • 501(c)3 • New York, NY

View Organization Page

Profile

Franklin university is a nonprofit organization whose objective is to provide an education on an international basis.

405 Lexington Avenue 26th FLNew York, NY 10174

www.fus.edu

Siviq Scores

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

Liabilities / Assets

86th percentile

0.80x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

1.96x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

44th percentile

2.5%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

7.0%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2025

Revenue Growth

33rd percentile

1.3%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$64,024,431

Up $4,954,594 (+8.4%) from 2024

Liabilities

Up

$51,053,206

Up $4,291,673 (+9.2%) from 2024

Net Assets

Up

$12,971,225

Up $662,921 (+5.4%) from 2024

Operations
Liabilities / Revenue85th percentileNet Margin44th percentile

Revenue

Down

$26,049,944

Down $1,402,266 (-5.1%) from 2024

Expenses

Down

$25,387,023

Down $1,443,676 (-5.4%) from 2024

Net Income

Up

$662,921

Up $41,410 (+6.7%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$80M$60M$40M$20M$0Assets 2010: $34,539,596Liabilities 2010: $24,491,429Net Assets 2010: $10,048,1672010Assets 2011: $46,194,570Liabilities 2011: $32,088,914Net Assets 2011: $14,105,6562011Assets 2012: $38,819,222Liabilities 2012: $27,221,400Net Assets 2012: $11,597,8222012Assets 2013: $37,441,726Liabilities 2013: $28,261,558Net Assets 2013: $9,180,1682013Assets 2014: $38,202,621Liabilities 2014: $29,153,789Net Assets 2014: $9,048,8322014Assets 2015: $36,320,862Liabilities 2015: $28,395,234Net Assets 2015: $7,925,6282015Assets 2016: $34,642,423Liabilities 2016: $27,311,935Net Assets 2016: $7,330,4882016Assets 2017: $33,344,596Liabilities 2017: $25,951,428Net Assets 2017: $7,393,1682017Assets 2018: $32,188,054Liabilities 2018: $25,032,676Net Assets 2018: $7,155,3782018Assets 2019: $31,575,270Liabilities 2019: $26,342,132Net Assets 2019: $5,233,1382019Assets 2020: $37,881,385Liabilities 2020: $30,732,952Net Assets 2020: $7,148,4332020Assets 2021: $47,702,055Liabilities 2021: $39,139,512Net Assets 2021: $8,562,5432021Assets 2022: $52,190,459Liabilities 2022: $41,243,141Net Assets 2022: $10,947,3182022Assets 2023: $58,082,755Liabilities 2023: $46,395,962Net Assets 2023: $11,686,7932023Assets 2024: $59,069,837Liabilities 2024: $46,761,533Net Assets 2024: $12,308,3042024Assets 2025: $64,024,431Liabilities 2025: $51,053,206Net Assets 2025: $12,971,2252025

Highlighted filing

2025

Assets$64,024,431
Liabilities$51,053,206
Net Assets$12,971,225
Open 2025 Filing

Operations Trend

Revenue Growth33rd percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $23,167,7522010Expenses 2011: $26,224,4972011Expenses 2012: $29,192,5202012Expenses 2013: $27,015,3332013Revenue 2014: $25,588,672Expenses 2014: $25,720,008Net Income 2014: -$131,3362014Revenue 2015: $23,572,130Expenses 2015: $24,695,334Net Income 2015: -$1,123,2042015Revenue 2016: $23,390,797Expenses 2016: $23,985,937Net Income 2016: -$595,1402016Revenue 2017: $20,068,541Expenses 2017: $20,005,861Net Income 2017: $62,6802017Revenue 2018: $21,295,137Expenses 2018: $21,532,927Net Income 2018: -$237,7902018Revenue 2019: $20,118,207Expenses 2019: $22,040,447Net Income 2019: -$1,922,2402019Revenue 2020: $23,600,764Expenses 2020: $21,685,469Net Income 2020: $1,915,2952020Revenue 2021: $22,812,846Expenses 2021: $21,398,736Net Income 2021: $1,414,1102021Revenue 2022: $25,085,435Expenses 2022: $22,700,660Net Income 2022: $2,384,7752022Revenue 2023: $26,231,969Expenses 2023: $25,492,494Net Income 2023: $739,4752023Revenue 2024: $27,452,210Expenses 2024: $26,830,699Net Income 2024: $621,5112024Revenue 2025: $26,049,944Expenses 2025: $25,387,023Net Income 2025: $662,9212025

Highlighted filing

2025

Revenue$26,049,944
Expenses$25,387,023
Net Income$662,921
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$64,024,431
Liabilities
$51,053,206
Net assets
$12,971,225
Revenue
$26,049,944
Expenses
$25,387,023
Net income
$662,921
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$64.0$51.1$13.0$26.0$25.4$0.66
2024Detailed filing. Detailed filing data is available for this year.$59.1$46.8$12.3$27.5$26.8$0.62
2023Detailed filing. Detailed filing data is available for this year.$58.1$46.4$11.7$26.2$25.5$0.74
2022Detailed filing. Detailed filing data is available for this year.$52.2$41.2$10.9$25.1$22.7$2.38
2021Detailed filing. Detailed filing data is available for this year.$47.7$39.1$8.56$22.8$21.4$1.41
2020Detailed filing. Detailed filing data is available for this year.$37.9$30.7$7.15$23.6$21.7$1.92
2019Detailed filing. Detailed filing data is available for this year.$31.6$26.3$5.23$20.1$22.0$1.92
2018Detailed filing. Detailed filing data is available for this year.$32.2$25.0$7.16$21.3$21.5$0.24
2017Detailed filing. Detailed filing data is available for this year.$33.3$26.0$7.39$20.1$20.0$0.06
2016Detailed filing. Detailed filing data is available for this year.$34.6$27.3$7.33$23.4$24.0$0.60
2015Detailed filing. Detailed filing data is available for this year.$36.3$28.4$7.93$23.6$24.7$1.12
2014Detailed filing. Detailed filing data is available for this year.$38.2$29.2$9.05$25.6$25.7$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.4$28.3$9.18$27.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.8$27.2$11.6$29.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.2$32.1$14.1$26.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.5$24.5$10.0$23.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.2
Gross Receipts
$26,103,141
Mission and Program Overview

Mission

Franklin switzerland, inc. Is a nonprofit organization whose objective is to provide an education on an international basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$49,968,275$55,340,639▲ $5,372,364
Savings and Temporary Cash Investments$2,952,027$3,718,050▲ $766,023
Cash and Non-Interest-Bearing Accounts$3,663,246$2,958,965▼ $704,281
Prepaid Expenses and Deferred Charges$777,574$906,186▲ $128,612
Accounts Receivable$126,558$141,536▲ $14,978
Inventories for Sale or Use$52,794$28,508▼ $24,286
Pledges and Grants Receivable$18,775$0▼ $18,775
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$59,069,837$64,024,431▲ $4,954,594
Other Assets Total$1,510,588$930,547▼ $580,041
Liabilities
Mortgage Notes Payable Secured by Investment Property$35,107,237$43,247,933▲ $8,140,696
Other Liabilities$10,868,543$7,420,892▼ $3,447,651
Accounts Payable and Accrued Expenses$785,753$384,381▼ $401,372
Total Liabilities$46,761,533$51,053,206▲ $4,291,673
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,004,514$6,718,182▲ $713,668
Net Assets With Donor Restrictions$6,303,790$6,253,043▼ $50,747
Total Net Assets Fund Balance$12,308,304$12,971,225▲ $662,921
Total Liabilities and Net Assets / Fund Balance$59,069,837$64,024,431▲ $4,954,594

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$45,084,665$23,350,054$68,434,719
Equipment$1,235,676$8,646,216$9,881,892
Land$8,647,298-$8,647,298
Other Land Buildings$373,000-$373,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,141,751$18,900▲ $374,016$18,000$4,516,667
2023$3,199,404$926,250▲ $309,097$293,000$4,141,751
2022$1,892,850$1,152,597▲ $161,957$8,000$3,199,404
2021$1,817,026$41,764▲ $192,060-$2,050,850
2020$1,389,394$20,200▲ $66,272-$1,475,866
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
totalsTrustee$1,171,979$1,171,979
totals-$1,171,979$1,171,979

Board Members and Trustees

NameTitle
Deirdre Kinney-brennanChairman
Austin TomlinsonTrustee
Christoph EbellTrustee
Christopher ScholzTrustee
Denise H AlfeldTrustee
Jay TuckerTrustee
Jennifer H BergTrustee
Joe SarnoTrustee
Kevin W McneelyTrustee
Laurent BeletTrustee
Lucius L FowlerTrustee
Lusyd E DoolittleTrustee
Pascal F ToneTrustee
Paul C LowerreTrustee
Philip RenaudTrustee
Stanley M EllisTrustee
Cabell Goolsby West-

Highest Paid Contractors

ContractorServicesLocationCompensation
Electric Claudio MerloElectricalVIA INDUSTRIA 1, 6807 TAVERNE, Sz$163,960
Spalu SaElectricalVIA CONCORDIA 12, 6900 LUGANO, Sz$122,946
Garzoni SaConstructionVIA BESSO 23A, 6900 LUGANO, Sz$111,508
Revenue and Support

Revenue Composition

Contributions and Grants
$871,677
Program Service Revenue
$24,283,476
Investment Income
$440,703
Other Revenue
$454,088
All Other Contributions
$871,677
Change in Net Assets
$662,921

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded8$203,012Fair Market Value (FMV)
Total Noncash Contributions8$203,012-

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,103,140
Revenue Not Reported on Financial Statements
$-53,196
Revenue Not Reported on Form 990
$-6,990,797
Other Revenue Adjustments
$-53,196
Total Revenue per Audited Statements
$19,112,343
Total Revenue per Form 990
$26,049,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,400,222
Salaries, Compensation, and Employee Benefits$8,996,005
Grants and Similar Amounts Paid$6,990,796
Total Fundraising Expense$560,649
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$6,990,796--$6,990,796
Other Salaries and Wages$3,114,595$3,538,753$122,846$6,776,194
Depreciation Depletion-$1,992,306-$1,992,306
Payment Travel Entrtnmnt Publicly Ofcl$1,535,069$267,610$17,676$1,820,355
Current Officers, Directors, Trustees, and Key Employees-$1,000,932$171,047$1,171,979
Interest-$735,434-$735,434
Payroll Taxes$257,428$375,214$24,291$656,933
All Other Expenses$409,068$-18,031$165,629$556,666
Fees for Services Other$2,000$364,981$17,983$384,964
Other Expenses$6,362$317,938$29,409$317,938
Pension Plan Contributions$98,501$126,029$5,832$230,362
Fees for Services Accounting-$203,348-$203,348
Other Employee Benefits$62,909$91,692$5,936$160,537
Fees for Services Legal-$150,586-$150,586
Insurance$27,833$114,917-$142,750
Total Functional Expenses$14,476,689$10,349,685$560,649$25,387,023

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$25,387,023
Total Expenses per Audited Statements$18,449,422
Expenses per Audited Statements$18,396,226
Expenses Not Reported on Financial Statements$6,990,797
Other Expense Adjustments$6,990,797
Expenses Not Reported on Form 990$53,196
International Activity

International Summary

Offices
1
Employees
103

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
SwitzerlandProgram ServicesEducation1103$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$2,523,650
Pension Benefits$1,927,106
Tuition & Room Deposits$1,921,648
Lease Liability$790,257
Other Loans Payable$258,231
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The tax return is mailed to the vice president of finance and administration for review. Upon approval by the vp, it is mailed to the chairman of the board of trustees for his review and ultimate approval.”

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

“Members of the board of trustees are required to disclose any potential conflicts of interest at the earliest possible time, while employees must discose any potential conflicts of interest to his/her immediate supervisor, who in turn must inform the vp of finance & administration. Additionally, all conflicts on the board are disclosed in writing to the trustees commitee which is responsible for issues of governance.”

Form 990, Part VI, Section B, Line 15A

“The board of trustees of the college has a standing committee for presidential compensation composed of the chair, vice chair and, two trustees with substantial experience in matters of leadership and executive compensation matters. In determining compensation, the committee considers comparative data from other institutions, information disseminated at the annual cic conference and the chronicle of higher education, special issues related to franklin's unique location and corporate structure, and an annual evaluation of presidential performance. This process and all its elements have been reviewed and approved by the audit partner of the firm auditing the college's financial statements.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon specific request.”

Part VII, page 7

“We have not provided details concerning compensation due to swiss privacy law concerns.”

Filing and Contact Details

Filer

Filer Name
Franklin Switzerland Inc
EIN
23-7075717
Phone
2129229650
Address
405 LEXINGTON AVENUE 26TH FL, NEW YORK, NY 10174

Signing Officer

Name
Paul C Lowerre
Title
Chairman
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul C Lowerre
Formed
1970
Legal Domicile
De
Voting Board Members
17
Independent Board Members
0
Employees
7

Preparer

Firm
Palmetto Mollo Molinaro & Passarello Llp
Address
515 BROADHOLLOW ROAD SUITE 800, Melville, NY 11747
Preparer
Robert Molinaro
Phone
6317618989
Supplemental Narrative

Additional Explanations

Form 990 page 1, B Name Change

“Franklin University Switzerland, Inc has changed its name to Franklin Switzerland, Inc. Attached is a copy of the Certificate of Amendment of Certificate of Incorporation of Franklin University Switzerland, Inc.”

Financial Statement Notes

Part XII, Line 2D: Other expenses and losses per audited F/S

“COST OF GOODS SOLD-included in expenses $53196”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Scholarship & fellowship (include in re $6990797”

Raw XML AppendixShowing 400 of 725 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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