Civic Intelligence

Northern Kentucky University Foundation Inc

EIN 23-7116528 • 501(c)3 • Highland Heights, KY

Profile

The mission of the northern kentucky university foundation is to secure, invest, steward, and distribute private resources in support of northern kentucky university, to advocate for the university's best interests, and to build lasting relationships with alumni and friends.

Lucas Administrative Center Ste 822Highland Heights, KY 41099

foundation.nku.edu

Siviq Scores

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

Liabilities / Assets

29th percentile

0.10x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

1.63x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

31st percentile

-0.2%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

5th percentile

$0

Higher top officer pay than 5% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

61st percentile

8.4%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

38%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$164,156,282

Up $18,304,346 (+13%) from 2022

Liabilities

Up

$16,864,066

Up $1,170,197 (+7.5%) from 2022

Net Assets

Up

$147,292,216

Up $17,134,149 (+13%) from 2022

Revenue

Down

$10,347,286

Down $33,459,524 (-76%) from 2022

Expenses

Up

$10,371,692

Up $1,636,295 (+19%) from 2022

Net Income

Down

-$24,406

Down $35,095,819 (-100%) from 2022

Trend Graphs

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2011: $88,275,223Liabilities 2011: $14,306,758Net Assets 2011: $73,968,4652011Assets 2012: $87,709,889Liabilities 2012: $13,193,598Net Assets 2012: $74,516,2912012Assets 2013: $96,678,679Liabilities 2013: $13,416,989Net Assets 2013: $83,261,6902013Assets 2014: $108,632,263Liabilities 2014: $14,083,586Net Assets 2014: $94,548,6772014Assets 2015: $107,242,572Liabilities 2015: $13,226,968Net Assets 2015: $94,015,6042015Assets 2016: $109,399,269Liabilities 2016: $12,150,545Net Assets 2016: $97,248,7242016Assets 2017: $120,797,282Liabilities 2017: $13,737,132Net Assets 2017: $107,060,1502017Assets 2018: $127,017,274Liabilities 2018: $16,786,952Net Assets 2018: $110,230,3222018Assets 2019: $121,442,559Liabilities 2019: $14,013,198Net Assets 2019: $107,429,3612019Assets 2020: $122,722,811Liabilities 2020: $15,556,349Net Assets 2020: $107,166,4622020Assets 2021: $152,385,239Liabilities 2021: $16,806,583Net Assets 2021: $135,578,6562021Assets 2022: $145,851,936Liabilities 2022: $15,693,869Net Assets 2022: $130,158,0672022Assets 2024: $164,156,282Liabilities 2024: $16,864,066Net Assets 2024: $147,292,2162024

Highlighted filing

2024

Assets$164,156,282
Liabilities$16,864,066
Net Assets$147,292,216

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $10,270,2542011Expenses 2012: $4,869,8482012Expenses 2013: $4,956,3372013Revenue 2014: $8,096,076Expenses 2014: $4,612,067Net Income 2014: $3,484,0092014Revenue 2015: $7,563,468Expenses 2015: $7,014,129Net Income 2015: $549,3392015Revenue 2016: $18,112,209Expenses 2016: $6,960,433Net Income 2016: $11,151,7762016Revenue 2017: $9,268,596Expenses 2017: $7,697,709Net Income 2017: $1,570,8872017Revenue 2018: $9,282,891Expenses 2018: $10,146,931Net Income 2018: -$864,0402018Revenue 2019: $9,611,206Expenses 2019: $13,531,130Net Income 2019: -$3,919,9242019Revenue 2020: $14,839,512Expenses 2020: $8,140,353Net Income 2020: $6,699,1592020Revenue 2021: $8,696,843Expenses 2021: $7,625,395Net Income 2021: $1,071,4482021Revenue 2022: $43,806,810Expenses 2022: $8,735,397Net Income 2022: $35,071,4132022Revenue 2024: $10,347,286Expenses 2024: $10,371,692Net Income 2024: -$24,4062024

Highlighted filing

2024

Revenue$10,347,286
Expenses$10,371,692
Net Income-$24,406

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$164$16.9$147$10.3$10.4$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$146$15.7$130$43.8$8.74$35.1
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$152$16.8$136$8.70$7.63$1.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$123$15.6$107$14.8$8.14$6.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$121$14.0$107$9.61$13.5$3.92
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$127$16.8$110$9.28$10.1$0.86
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$121$13.7$107$9.27$7.70$1.57
2016Detailed filing. Detailed filing data is available for this year.$109$12.2$97.2$18.1$6.96$11.2
2015Detailed filing. Detailed filing data is available for this year.$107$13.2$94.0$7.56$7.01$0.55
2014Detailed filing. Detailed filing data is available for this year.$109$14.1$94.5$8.10$4.61$3.48
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$96.7$13.4$83.3$4.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$87.7$13.2$74.5$4.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$88.3$14.3$74.0$10.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$37,234,783
Mission and Program Overview

Mission

The mission of northern kentucky university foundation is to secure, invest, steward, and distribute private resources in support of northern kentucky university, to advocate for the university's best interests, and to build lasting relationships with alumni and friends.

Support northern kentucky university through provision of scholarships, financial aid, and other support programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$87,803,698$93,098,486▲ $5,294,788
Investments Other Securities$50,175,397$56,066,415▲ $5,891,018
Cash and Non-Interest-Bearing Accounts$6,566,913$8,076,464▲ $1,509,551
Pledges and Grants Receivable$5,991,910$5,819,590▼ $172,320
Accounts Receivable$211,467$513,385▲ $301,918
Land, Buildings, and Equipment, Net$323,181$323,181→ $0
Other Notes and Loans Receivable, Net$203,237$139,732▼ $63,505
Prepaid Expenses and Deferred Charges$126,917$119,029▼ $7,888
Total Assets$151,402,720$164,156,282▲ $12,753,562
Liabilities
Other Liabilities$14,949,222$16,132,616▲ $1,183,394
Deferred Revenue$513,612$456,744▼ $56,868
Accounts Payable and Accrued Expenses$333,572$274,706▼ $58,866
Total Liabilities$15,796,406$16,864,066▲ $1,067,660
Net Assets / Fund Balance
Net Assets With Donor Restrictions$128,630,898$139,237,011▲ $10,606,113
Net Assets Without Donor Restrictions$6,975,416$8,055,205▲ $1,079,789
Total Net Assets Fund Balance$135,606,314$147,292,216▲ $11,685,902
Total Liabilities and Net Assets / Fund Balance$151,402,720$164,156,282▲ $12,753,562

Asset Categories

AssetBook ValueDepreciationBasis
Land$323,181-$323,181
Leasehold Improvements$0$208,028$208,028
Other Securities$6,366,108--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$111,435,000$1,608,000▲ $13,234,000-$121,752,000
2022$105,337,000$2,029,000▲ $8,335,000-$111,435,000
2021$114,081,000$1,454,000▼ $6,364,000-$105,337,000
2020$88,010,000$2,167,000▲ $27,921,000-$114,081,000
2019$92,799,000$2,243,000▼ $3,182,000-$88,010,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cady Short-thompsonNku President
Tom WiedemannPresident
Karen FinanVice President
Eric GentryExecutive Director
Mary ZallaAt Large
Andra R WardEmeritus Member
B Charles AlexanderEmeritus Member
Barry KienzleEmeritus Member
Brenda L WilsonEmeritus Member
C Andrew NeagleEmeritus Member
Daniel R GroneckEmeritus Member
Darlene MartinEmeritus Member
Diane H Sticklen-jordanEmeritus Member
Dr Carol J SwartsEmeritus Member
Dr Herbert R BoothEmeritus Member
Dr James C VotrubaEmeritus Member
Dr Leon BootheEmeritus Member
Dr Roger C MeadeEmeritus Member
Dr Rogers ReddingEmeritus Member
Emerson L BrumbackEmeritus Member
Eric a ErnstEmeritus Member
Gary L Herfel EsqEmeritus Member
Gregory S Shumate EsqEmeritus Member
J David Bender EsqEmeritus Member
James H HuffEmeritus Member
James L FloodEmeritus Member
James R Poston Jr EsqEmeritus Member
Jamie M Ramsey EsqEmeritus Member
Jason JackmanEmeritus Member
Judith H GibbonsEmeritus Member
Kenneth F HarperEmeritus Member
Kevin M SheehanEmeritus Member
Marcia L HoseaEmeritus Member
Merwin GraysonEmeritus Member
Michael J HammonsEmeritus Member
Paul W ChellgrenEmeritus Member
Paul a GibsonEmeritus Member
Richard L MurgatroydEmeritus Member
Robert R Fitzpatrick JrEmeritus Member
Ruth M Seligman DoeringEmeritus Member
The Honorable Kenneth R LucasEmeritus Member
Thomas C Donnelly EsqEmeritus Member
Thomas SaelingerEmeritus Member
William C VermillionEmeritus Member
The Honorable Gary MooreEx-officio Members
The Honorable Kris KnochelmannEx-officio Members
The Honorable Steven PenderyEx-officio Members
Barb JohnsonMember
Brent CooperMember
Chad ScottMember
Eric KearneyMember
Fred MackeMember
Garren ColvinMember
Greg NealMember
Heather QuinleyMember
Jack KenkelMember
Jacob HolbrookMember
John LucasMember
Mac RileyMember
Michele HargisMember
Nathan SmithMember
Rosemary SchlachterMember
Tim SchigelMember
Todd BestMember
Tracy SchwegmannMember
Kara WilliamsNku Regent Designee
Rich BoehneNku Regent Designee
Marty ButlerSecretary
Kevin GessnerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Prime Buchholz LLCInvestment Consulting273 CORPORATE DR, Portsmouth, NH 03801$135,424
Revenue and Support

Revenue Composition

Contributions and Grants
$6,487,498
Program Service Revenue
$0
Investment Income
$3,391,484
Other Revenue
$468,304
All Other Contributions
$6,455,380
Change in Net Assets
$-24,406

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 Traded5$31,118Average Share Price
Other Non Cash Contri Table8$14,220Fair Market Value (FMV)
Total Noncash Contributions13$45,338-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,563,447
Other Expenses$3,808,245
Total Fundraising Expense$55,666
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$6,563,447--$6,563,447
Fees for Service Investment Mgmnt Fees-$1,043,609-$1,043,609
Other Expenses$625,306$123,809$24,514$773,629
Office Expenses$630,176$27,897$25,792$683,865
Travel$544,875$5,890-$550,765
Fees for Services Other$423,862$9,722$4,773$438,357
Advertising$82,885-$321$83,206
Information Technology$68,875$2,459$266$71,600
Fees for Services Lobbying$55,250--$55,250
Occupancy$45,974--$45,974
Fees for Services Accounting-$35,368-$35,368
Insurance-$17,374-$17,374
Fees for Services Legal$8,100$1,148-$9,248
Total Functional Expenses$9,048,750$1,267,276$55,666$10,371,692
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northern Kentucky UniversityHighland Heights, KYGovernmentStudent Financial Aid$3,215,734
Northern Kentucky UniversityHighland Heights, KYGovernmentInstitutional Support$680,387
Northern Kentucky UniversityHighland Heights, KYGovernmentInstruction$646,053
Northern Kentucky UniversityHighland Heights, KYGovernmentFacilities & Equipment Acquisition$565,203
Northern Kentucky UniversityHighland Heights, KYGovernmentAcademic Support$550,500
Northern Kentucky UniversityHighland Heights, KYGovernmentGeneral$359,961
Northern Kentucky UniversityHighland Heights, KYGovernmentStudent Services$309,845
Northern Kentucky UniversityHighland Heights, KYGovernmentResearch$122,872
Northern Kentucky UniversityHighland Heights, KYGovernmentPublic Service$111,392
Northern Kentucky UniversityHighland Heights, KYGovernmentLibraries$1,500

International Summary

Offices
0
Employees
0
Spending
$2,188,954

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,Investments---$1,396,025
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumInvestments---$792,929
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$108,789
Fundraising Gross Income$85,320
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Chase U.s. Supreme Court Trip$27,300$27,300$7,177$20,123
Golf Outing$35,554$9,991-$9,991
Total Events$112,438$85,320$108,789$-23,469
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held in Trust for Nku$16,105,452
Agency Funds$27,164
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
No
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 A, Line 1A

Executive committee is able to vote on behalf of the board of directors on some matters.

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

The form 990 is prepared and reviewed by a certified public accounting firm. The return is reviewed by management and the finance and audit committee chair. The return is emailed to all voting board members for approval before a final version is filed with the internal revenue service.

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

The officers and board members are required to disclose any conflicts of interest. This policy is monitored by the membership committee chairperson in conjunction with the board president and executive committee.

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

The nku president, with support by the university's chief human resources officer, consults with the nkuf president regarding performance and compensation of the executive director. These conversations determine the evaluation and compensation which is then supported by the nkuf finance/audit committee in the annual operating budget and the nkuf executive committee.

Form 990, Part VI, Section C, Line 19

The form 990 is made available upon request and online via the foundation's website. The governing documents, form 1023 and conflict of interest policy are made available upon request and at the discretion of the board of directors and management.

Filing and Contact Details

Filer

Filer Name
Northern Kentucky University Foundation
EIN
23-7116528
Phone
8595725129
Address
LUCAS ADMINISTRATIVE CENTER STE 822, HIGHLAND HEIGHTS, KY 41099

Signing Officer

Name
Eric C Gentry
Title
Executive Director
Phone
8595725129
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Wiedemann
Formed
1970
Legal Domicile
Ky
Voting Board Members
36
Independent Board Members
36
Employees
0
Volunteers
67

Preparer

Firm
Dean Dorton Allen Ford Pllc
Address
435 N WHITTINGTON PKWY STE 400, LOUISVILLE, KY 40222
Preparer
Amelia Sebastian
Phone
5025896050
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Endowment is to be used primarily for student financial aid and scholarships at northern kentucky university.

Raw XML AppendixShowing 400 of 1,231 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SUPPORT NORTHERN KENTUCKY UNIVERSITY THROUGH PROVISION OF SCHOLARSHIPS, FINANCIAL AID, AND OTHER SUPPORT PROGRAMS
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IRS990/Form990PartVIISectionAGrp/PersonNm67THE HONORABLE GARY MOORE
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