Civic Intelligence

Spring Arbor University

EIN 38-1359569 • 501(c)3 • Spring Arbor, MI

View Organization Page

Profile

Spring arbor university is a community of learners distinguished by our lifelong involvement in the study and application of the liberal arts, total commitment to jesus christ as the perspective for learning and critical participation in the contemporary world.

106 E Main StSpring Arbor, MI 49283

www.arbor.edu

Siviq Scores

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

Liabilities / Assets

45th percentile

0.23x

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

501(c)3 • $100M-$250M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.46x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2023

Net Margin

25th percentile

-2.8%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

15th percentile

-3.6%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2022 to 2023

Revenue Growth

10th percentile

-18%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$124,142,690

Up $7,463,046 (+6.4%) from 2023

Liabilities

Down

$25,077,584

Down $1,545,994 (-5.8%) from 2023

Net Assets

Up

$99,065,106

Up $9,009,040 (+10%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin25th percentile

Revenue

Up

$62,400,836

Up $4,609,771 (+8.0%) from 2023

Expenses

Down

$57,994,359

Down $1,391,334 (-2.3%) from 2023

Net Income

Up

$4,406,477

Up $6,001,105 (+376%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$150M$100M$50M$0Assets 2010: $81,131,919Liabilities 2010: $45,330,387Net Assets 2010: $35,801,5322010Assets 2011: $77,692,268Liabilities 2011: $43,473,392Net Assets 2011: $34,218,8762011Assets 2012: $83,725,693Liabilities 2012: $49,157,713Net Assets 2012: $34,567,9802012Assets 2013: $86,028,760Liabilities 2013: $46,280,651Net Assets 2013: $39,748,1092013Assets 2014: $87,988,885Liabilities 2014: $44,435,728Net Assets 2014: $43,553,1572014Assets 2015: $88,195,475Liabilities 2015: $42,765,837Net Assets 2015: $45,429,6382015Assets 2016: $88,364,269Liabilities 2016: $42,523,077Net Assets 2016: $45,841,1922016Assets 2017: $90,886,006Liabilities 2017: $38,767,101Net Assets 2017: $52,118,9052017Assets 2018: $96,095,707Liabilities 2018: $38,105,630Net Assets 2018: $57,990,0772018Assets 2019: $97,762,717Liabilities 2019: $35,253,365Net Assets 2019: $62,509,3522019Assets 2020: $104,395,498Liabilities 2020: $37,815,458Net Assets 2020: $66,580,0402020Assets 2021: $117,706,711Liabilities 2021: $35,639,851Net Assets 2021: $82,066,8602021Assets 2022: $120,986,593Liabilities 2022: $30,085,828Net Assets 2022: $90,900,7652022Assets 2023: $116,679,644Liabilities 2023: $26,623,578Net Assets 2023: $90,056,0662023Assets 2024: $124,142,690Liabilities 2024: $25,077,584Net Assets 2024: $99,065,1062024

Highlighted filing

2024

Assets$124,142,690
Liabilities$25,077,584
Net Assets$99,065,106
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $61,234,5662010Expenses 2011: $66,707,6062011Expenses 2012: $67,155,8102012Revenue 2013: $67,411,336Expenses 2013: $63,830,945Net Income 2013: $3,580,3912013Revenue 2014: $69,254,436Expenses 2014: $66,330,275Net Income 2014: $2,924,1612014Revenue 2015: $67,123,148Expenses 2015: $65,849,585Net Income 2015: $1,273,5632015Revenue 2016: $65,533,391Expenses 2016: $64,195,309Net Income 2016: $1,338,0822016Revenue 2017: $71,595,982Expenses 2017: $64,961,756Net Income 2017: $6,634,2262017Revenue 2018: $69,184,655Expenses 2018: $65,608,107Net Income 2018: $3,576,5482018Revenue 2019: $72,035,689Expenses 2019: $66,234,924Net Income 2019: $5,800,7652019Revenue 2020: $67,985,552Expenses 2020: $64,588,391Net Income 2020: $3,397,1612020Revenue 2021: $70,872,846Expenses 2021: $61,470,748Net Income 2021: $9,402,0982021Revenue 2022: $70,879,673Expenses 2022: $60,723,226Net Income 2022: $10,156,4472022Revenue 2023: $57,791,065Expenses 2023: $59,385,693Net Income 2023: -$1,594,6282023Revenue 2024: $62,400,836Expenses 2024: $57,994,359Net Income 2024: $4,406,4772024

Highlighted filing

2024

Revenue$62,400,836
Expenses$57,994,359
Net Income$4,406,477
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$124,142,690
Liabilities
$25,077,584
Net assets
$99,065,106
Revenue
$62,400,836
Expenses
$57,994,359
Net income
$4,406,477
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$124$25.1$99.1$62.4$58.0$4.41
2023Detailed filing. Detailed filing data is available for this year.$117$26.6$90.1$57.8$59.4$1.59
2022Detailed filing. Detailed filing data is available for this year.$121$30.1$90.9$70.9$60.7$10.2
2021Detailed filing. Detailed filing data is available for this year.$118$35.6$82.1$70.9$61.5$9.40
2020Detailed filing. Detailed filing data is available for this year.$104$37.8$66.6$68.0$64.6$3.40
2019Detailed filing. Detailed filing data is available for this year.$97.8$35.3$62.5$72.0$66.2$5.80
2018Detailed filing. Detailed filing data is available for this year.$96.1$38.1$58.0$69.2$65.6$3.58
2017Detailed filing. Detailed filing data is available for this year.$90.9$38.8$52.1$71.6$65.0$6.63
2016Detailed filing. Detailed filing data is available for this year.$88.4$42.5$45.8$65.5$64.2$1.34
2015Detailed filing. Detailed filing data is available for this year.$88.2$42.8$45.4$67.1$65.8$1.27
2014Detailed filing. Detailed filing data is available for this year.$88.0$44.4$43.6$69.3$66.3$2.92
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$86.0$46.3$39.7$67.4$63.8$3.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.7$49.2$34.6$67.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$77.7$43.5$34.2$66.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$81.1$45.3$35.8$61.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 15, 2025
Return Version
2023v6.0
Gross Receipts
$64,010,285
Mission and Program Overview

Mission

Spring arbor university is a community of learners distinguished by our lifelong involvement in the study and application of the liberal arts, total commiment to jesus christ as the perspective for learning and critical participation in the contemporary world.

Spring arbor university provides post-secondary education to over 2,390 students, granting ba, bs, ma and ms degrees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$56,549,825$54,433,445▼ $2,116,380
Investments in Publicly Traded Securities$22,164,919$29,930,244▲ $7,765,325
Savings and Temporary Cash Investments$24,282,491$25,601,476▲ $1,318,985
Pledges and Grants Receivable$5,623,573$7,455,031▲ $1,831,458
Accounts Receivable$3,814,096$3,333,262▼ $480,834
Prepaid Expenses and Deferred Charges$1,019,885$1,152,502▲ $132,617
Investments Other Securities$205,385$204,808▼ $577
Other Notes and Loans Receivable, Net$273,249$168,570▼ $104,679
Inventories for Sale or Use$21,953$18,196▼ $3,757
Cash and Non-Interest-Bearing Accounts$6,300$2,500▼ $3,800
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$116,679,644$124,142,690▲ $7,463,046
Other Assets Total$2,717,968$1,842,656▼ $875,312
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,468,798$17,644,513▼ $824,285
Other Liabilities$3,830,531$2,776,398▼ $1,054,133
Deferred Revenue$2,404,885$2,427,281▲ $22,396
Accounts Payable and Accrued Expenses$1,919,364$2,229,392▲ $310,028
Total Liabilities$26,623,578$25,077,584▼ $1,545,994
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$60,420,678$61,767,688▲ $1,347,010
Net Assets With Donor Restrictions$29,635,388$37,297,418▲ $7,662,030
Total Net Assets Fund Balance$90,056,066$99,065,106▲ $9,009,040
Total Liabilities and Net Assets / Fund Balance$116,679,644$124,142,690▲ $7,463,046

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$33,508,296$27,861,299$61,369,595
Equipment$11,406,706$14,682,601$26,089,307
Leasehold Improvements$7,075,488$2,594,693$9,670,181
Land$2,442,955-$2,442,955

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$22,309,301$1,412,620▲ $3,723,486$159,496$26,606,281
2023$22,304,677$1,118,559▼ $298,555$153,339$22,309,301
2022$24,146,692$799,831▼ $2,180,059$97,960$22,304,677
2021$17,612,487$1,570,896▲ $5,562,322$112,034$24,146,692
2020$16,931,469$552,562▲ $686,722$124,227$17,612,487
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brent EllisPresidentFT$295,251$59,637$354,888
Carol GreenProvost/CAOFT$144,888$20,437$165,325
Doug WilcoxsonExecutive Vice PresidentFT$133,306$25,692$158,998
Dawn SchnitkeyVP of Finance & AdministrationFT$126,405$24,716$151,121
Randall MeltonChief Information OfficerFT$122,649$23,712$146,361
Jonathon BahrVP of Enrollment ManagementFT$106,574$19,060$125,634

Board Members and Trustees

NameTitle
Greg BontragerChair
Robert GouldVice Chair
Abdu MurrayBoard Member
Babbie MasonBoard Member
Betty OvertonBoard Member
Dale StephensonBoard Member
Daryl MillerBoard Member
Dave PageBoard Member
David KendallBoard Member
Don WalkerBoard Member
Edward LamoreauxBoard Member
Ira CombBoard Member
Jennifer Boss MainkaBoard Member
Jim MolBoard Member
Ken JohnsonBoard Member
Lori Ormston RobertsBoard Member
Paul BucholzBoard Member
Richard TownleyBoard Member
Ron JonesBoard Member
Todd TibbitsBoard Member
Debra McKenna BlewsSecretary-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Keypath Education LLCCollege/student Svcs220 N SMITH ST, STE 210, Palatine, IL 60067$4,060,844
Chartwells Dining SvcsFood Svc Provider2400 YORKMONT RD, Charlotte, NC 28217$2,755,800
Sierra-cedar LLCComputer Support/svcsPO BOX 402521, Atlanta, GA 30384-2521$776,113
Rw Mercer CoConstruction Svcs2322 BROOKLYN RD, Jackson, MI 49203$657,742
Scg Fields LLCConstruction Svcs10303 BRECKSVILLE RD, Brecksville, OH 44141$587,200
Revenue and Support

Revenue Composition

Contributions and Grants
$10,257,511
Program Service Revenue
$52,074,309
Investment Income
$84,674
Other Revenue
$-15,658
All Other Contributions
$9,355,745
Change in Net Assets
$4,406,477

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 Traded3$868,992Market value
Works of Art1$120,975Market value
Books and Publications-$5,000Market value
Total Noncash Contributions4$994,967-

Audited Revenue Reconciliation

Revenue per Audited Statements
$46,183,825
Revenue Not Reported on Financial Statements
$16,217,011
Revenue Not Reported on Form 990
$5,840,699
Other Revenue Adjustments
$16,217,011
Total Revenue per Audited Statements
$52,024,524
Total Revenue per Form 990
$62,400,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,887,051
Salaries, Compensation, and Employee Benefits$18,890,297
Grants and Similar Amounts Paid$16,217,011
Total Fundraising Expense$678,795
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$16,217,011--$16,217,011
Other Salaries and Wages$12,291,202$1,879,831$289,205$14,460,238
Occupancy$3,715,677$568,280$87,428$4,371,385
Advertising$3,384,797$517,675$79,642$3,982,114
Travel$2,313,673$353,856$54,439$2,721,968
Office Expenses$2,258,850$345,471$53,150$2,657,471
Depreciation Depletion$2,483,434--$2,483,434
Other Employee Benefits$1,798,263$275,028$42,312$2,115,603
Payroll Taxes$994,278$152,066$23,395$1,169,739
Fees for Services Other$829,756$126,904$19,524$976,184
Pension Plan Contributions$542,902$83,032$12,774$638,708
Interest$547,299--$547,299
Current Officers, Directors, Trustees, and Key Employees$430,108$65,781$10,120$506,009
Insurance$425,231$75,041-$500,272
Conferences and Meetings$289,272$44,242$6,806$340,320
Other Expenses$115,651--$115,651
Fees for Services Accounting-$111,085-$111,085
Fees for Services Legal-$33,737-$33,737
Fees for Service Investment Mgmnt Fees-$26,616-$26,616
Total Functional Expenses$52,656,919$4,658,645$678,795$57,994,359

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$57,994,359
Total Expenses per Audited Statements$43,015,482
Expenses per Audited Statements$41,777,348
Expenses Not Reported on Financial Statements$16,217,011
Other Expense Adjustments$16,217,011
Expenses Not Reported on Form 990$1,238,134
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$459,241
Fundraising Gross Income$20,800
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Presidents Weekend$537,249$9,249$43,063$-33,814
Evening at the Arbor$46,400$2,490$3,146$-656
Total Events$615,075$20,800$459,241$-438,441
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Postretirement Benefit$1,829,795
Lease Liability$615,102
Refundable Student/other Depos$221,545
Annuities Payable$109,956
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Line 11B Review of form 990 by governing body

“Review is conducted by finance, compensation and audit committees of the board of trustees during a joint meeting before the 990 is filed. After this review, a copy of the form is provided to all board members.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Board members and cabinet members submit conflict of interest documents annually. These documents are kept in the president's office. If someone has a conflict of interest, the conflict is recognized by the board member and will recuse themselves from voting.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The initial compensation for the president is benchmarked by the human resource director and that information is used by the board chair and presidential search committee. Further increases are also initiated and reviewed at the board level.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“Cabinet member compensation review is completed by the human resource office and a benchmarking study is done on an annual basis.”

Form 990, Part VI, Line 19 Required documents available to the public

“Governing documents, conflict of interest policy and audited financial statements are provided to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Spring Arbor University
EIN
38-1359569
Phone
5177501200
Address
106 E MAIN ST, SPRING ARBOR, MI 49283

Signing Officer

Name
Brent Ellis
Title
President
Phone
5177501200
Signed
2025-04-15
Discuss with paid preparer
Yes

Organization Details

Formed
1873
Legal Domicile
Mi
Voting Board Members
21
Independent Board Members
21
Employees
1,173
Volunteers
21

Preparer

Firm
Forvis Mazars LLP
Address
111 E Wayne Street Suite 600, Fort Wayne, IN 46802
Preparer
Lauren Denton
Phone
2604604000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Change in value of interests in perpetual trust - 104547; current year gain/loss on post retirement - 258681;”

Financial Statement Notes

Schedule D, Part I ASC 740 FOOTNOTE

“Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”

Schedule D, Part III, Line 4 Collections of art - description of collections

“The art exhibit is used for classroom teaching.”

Schedule D, Part V, Line 4 Intended uses of endowment funds

“Permanently restricted endowment funds are used to support student scholarships, instruction, academic support and institutional support activities as intended by donor restrictions. Board designated endowment funds are used at the discretion of the governing board for special projects which may include capital purchases, special projects and other items.”

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

“Special events reclass - 459241 change in year gain/loss on post retirement - 258682 cost of goods sold - 778893 change in value of perpetual trust - 104548”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“STUDENT AID - 16217011”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“Special events reclass - 459241 cost of goods sold - 778893”

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

“STUDENT AID - 16217011”

Raw XML AppendixShowing 400 of 968 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/ActivityOrMissionDesc0SPRING ARBOR UNIVERSITY PROVIDES POST-SECONDARY EDUCATION TO OVER 2,390 STUDENTS, GRANTING BA, BS, MA AND MS DEGREES.
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