Civic Intelligence

Lindsey Wilson College

EIN 61-0444763 • 501(c)3 • Columbia, KY

View Organization Page

Profile

The mission of lindsey wilson college is to serve the educational needs of students by providing a living-learning environment within an atmosphere of active caring and christian concern where every student, every day, learns and grows and feels like a real human being.

Refreshing map…

210 Lindsey Wilson StreetColumbia, KY 42728

www.lindsey.edu

Siviq Scores

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

Liabilities / Assets

40th percentile

0.18x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

39th percentile

0.28x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Net Margin

49th percentile

4.2%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$892,589

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Asset Growth

41st percentile

3.9%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-1.7%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$134,313,545

Up $18,757,549 (+16%) from 2023

Liabilities

Down

$23,887,712

Down $4,556,722 (-16%) from 2023

Net Assets

Up

$110,425,833

Up $23,314,271 (+27%) from 2023

Operations
Liabilities / Revenue39th percentileNet Margin49th percentile

Revenue

Up

$83,885,911

Up $8,954,493 (+12%) from 2023

Expenses

Up

$80,381,876

Up $13,301,873 (+20%) from 2023

Net Income

Down

$3,504,035

Down $4,347,380 (-55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$150M$100M$50M$0Assets 2010: $61,205,388Liabilities 2010: $18,568,672Net Assets 2010: $42,636,7162010Assets 2011: $64,746,802Liabilities 2011: $18,811,035Net Assets 2011: $45,935,7672011Assets 2012: $71,839,550Liabilities 2012: $23,966,323Net Assets 2012: $47,873,2272012Assets 2013: $73,129,660Liabilities 2013: $24,081,778Net Assets 2013: $49,047,8822013Assets 2014: $75,879,092Liabilities 2014: $21,797,725Net Assets 2014: $54,081,3672014Assets 2015: $74,394,447Liabilities 2015: $18,974,445Net Assets 2015: $55,420,0022015Assets 2016: $71,898,385Liabilities 2016: $16,461,167Net Assets 2016: $55,437,2182016Assets 2017: $90,261,051Liabilities 2017: $30,025,232Net Assets 2017: $60,235,8192017Assets 2018: $87,951,767Liabilities 2018: $27,160,324Net Assets 2018: $60,791,4432018Assets 2019: $88,407,572Liabilities 2019: $29,148,712Net Assets 2019: $59,258,8602019Assets 2020: $91,927,117Liabilities 2020: $30,372,114Net Assets 2020: $61,555,0032020Assets 2021: $105,712,376Liabilities 2021: $27,158,367Net Assets 2021: $78,554,0092021Assets 2022: $101,981,952Liabilities 2022: $26,147,037Net Assets 2022: $75,834,9152022Assets 2023: $115,555,996Liabilities 2023: $28,444,434Net Assets 2023: $87,111,5622023Assets 2025: $134,313,545Liabilities 2025: $23,887,712Net Assets 2025: $110,425,8332025

Highlighted filing

2025

Assets$134,313,545
Liabilities$23,887,712
Net Assets$110,425,833
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

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

$100M$50M$0-$50MExpenses 2010: $42,851,5902010Expenses 2011: $49,962,6442011Expenses 2012: $55,547,5392012Revenue 2013: $58,601,438Expenses 2013: $59,261,390Net Income 2013: -$659,9522013Revenue 2014: $62,343,293Expenses 2014: $59,305,210Net Income 2014: $3,038,0832014Revenue 2015: $62,901,974Expenses 2015: $60,567,032Net Income 2015: $2,334,9422015Revenue 2016: $63,345,725Expenses 2016: $61,643,867Net Income 2016: $1,701,8582016Revenue 2017: $66,818,334Expenses 2017: $63,398,483Net Income 2017: $3,419,8512017Revenue 2018: $62,290,671Expenses 2018: $62,883,625Net Income 2018: -$592,9542018Revenue 2019: $63,455,721Expenses 2019: $64,895,986Net Income 2019: -$1,440,2652019Revenue 2020: $66,580,998Expenses 2020: $64,627,672Net Income 2020: $1,953,3262020Revenue 2021: $75,911,897Expenses 2021: $67,566,982Net Income 2021: $8,344,9152021Revenue 2022: $72,953,480Expenses 2022: $68,854,500Net Income 2022: $4,098,9802022Revenue 2023: $74,931,418Expenses 2023: $67,080,003Net Income 2023: $7,851,4152023Revenue 2025: $83,885,911Expenses 2025: $80,381,876Net Income 2025: $3,504,0352025

Highlighted filing

2025

Revenue$83,885,911
Expenses$80,381,876
Net Income$3,504,035
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$134,313,545
Liabilities
$23,887,712
Net assets
$110,425,833
Revenue
$83,885,911
Expenses
$80,381,876
Net income
$3,504,035
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$134$23.9$110$83.9$80.4$3.50
2023Summary only. Only limited summary data is available for this year.$116$28.4$87.1$74.9$67.1$7.85
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$102$26.1$75.8$73.0$68.9$4.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$106$27.2$78.6$75.9$67.6$8.34
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$91.9$30.4$61.6$66.6$64.6$1.95
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$88.4$29.1$59.3$63.5$64.9$1.44
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$88.0$27.2$60.8$62.3$62.9$0.59
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$90.3$30.0$60.2$66.8$63.4$3.42
2016Detailed filing. Detailed filing data is available for this year.$71.9$16.5$55.4$63.3$61.6$1.70
2015Detailed filing. Detailed filing data is available for this year.$74.4$19.0$55.4$62.9$60.6$2.33
2014Detailed filing. Detailed filing data is available for this year.$75.9$21.8$54.1$62.3$59.3$3.04
2013Summary only. Only limited summary data is available for this year.$73.1$24.1$49.0$58.6$59.3$0.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$71.8$24.0$47.9$55.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$64.7$18.8$45.9$50.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$61.2$18.6$42.6$42.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 16, 2026
Return Version
2024v5.5
Gross Receipts
$98,588,836
Mission and Program Overview

Mission

The mission of lindsey wilson college is to serve the educational needs of students by providing a living-learning environment within an atmosphere of active caring and christian concern where every student, every day, learns and grows and feels like a real human being.

Serve the educational needs of students within an atmosphere of active caring and christian concern

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$44,311,307$59,683,004▲ $15,371,697
Land, Buildings, and Equipment, Net$49,787,383$48,051,919▼ $1,735,464
Cash and Non-Interest-Bearing Accounts$23,512,040$18,142,800▼ $5,369,240
Accounts Receivable$5,964,347$3,331,768▼ $2,632,579
Investments Other Securities$2,554,454$2,667,879▲ $113,425
Receivables From Officers Etc$860,849$949,951▲ $89,102
Inventories for Sale or Use$313,727$340,243▲ $26,516
Prepaid Expenses and Deferred Charges$220,030$312,158▲ $92,128
Loans From Officers Directors$134,020$112,386▼ $21,634
Total Assets$129,319,282$134,313,545▲ $4,994,263
Other Assets Total$1,795,145$833,823▼ $961,322
Liabilities
Tax Exempt Bond Liabilities$15,445,000$14,175,000▼ $1,270,000
Deferred Revenue$5,173,664$4,411,023▼ $762,641
Accounts Payable and Accrued Expenses$3,419,256$3,148,987▼ $270,269
Other Liabilities$2,828,842$2,040,316▼ $788,526
Total Liabilities$27,000,782$23,887,712▼ $3,113,070
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$63,473,585$65,596,713▲ $2,123,128
Net Assets With Donor Restrictions$38,844,915$44,829,120▲ $5,984,205
Total Net Assets Fund Balance$102,318,500$110,425,833▲ $8,107,333
Total Liabilities and Net Assets / Fund Balance$129,319,282$134,313,545▲ $4,994,263

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,506,453$38,000,892$76,507,345
Equipment$2,335,763$15,024,089$17,359,852
Land$6,170,950-$6,170,950
Other Land Buildings$1,038,753$3,029,912$4,068,665

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$42,800,724$643,999▲ $7,897,255$1,470,272$49,871,706
2023$36,940,462$915,015▲ $6,368,044$1,422,797$42,800,724
2022$32,761,864$801,932▲ $4,744,742$1,368,076$36,940,462
2021$37,179,682$1,529,090▼ $4,723,223$1,223,685$32,761,864
2020$27,982,018$610,824▲ $9,840,565$1,253,725$37,179,682
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr William T Luckey JrPresidentFT$630,918$261,671$892,589
Philip YohoVP for Special ProgramsFT$191,838$70,817$262,655
Mark ColemanVP for Administration & FinanceFT$183,715$45,796$229,511
Lendell Dean AdamsVP for Student ServicesFT$204,750$20,739$225,489
Ray LutgringVP for Academic AffairsFT$166,507$16,871$183,378
Gabriel De Freitas ForeroAsst. VP for Special ProgramsFT$168,972$12,132$181,104
Kevin ThompsonVP for DevelopmentFT$154,945$23,726$178,671
Helen MaclennanDean-school of Grad. Bus. & TechFT$144,390$20,773$165,163
Jeffrey WillisDirector of Auxiliary ServicesFT$136,326$23,344$159,670
Hermano De QueirozAssoc. Prof. of Tech. MgmtFT$141,771$10,804$152,575
Dr Allison SmithFaculty Representative-$62,518$13,927$76,445

Board Members and Trustees

NameTitle
S Oden Howell JrChairman
Amanda G MainTrustee
Andrew Skipper MartinTrustee
C Cleveland GambillTrustee
Carrie L FarrisTrustee
Cecil MartinTrustee
Christopher EstesTrustee
Clarenda M PhillipsTrustee
Dan AntleTrustee
Daniel BurlacuTrustee
Danny RigneyTrustee
David GravesTrustee
David R PerryTrustee
Dr Allan ParnellTrustee
Dr Bruce HarrisTrustee
Dr Cal Turner JrTrustee
Dr Carol MarraTrustee
Dr James J PikeTrustee
Dr Jenean HamptonTrustee
Dr Jerry MccandlessTrustee
Dr John B BegleyTrustee
Dr John HattonTrustee
Dr Kendrick MccandlessTrustee
Dr Robert GoodinTrustee
J Brian ShirleyTrustee
James R FugitteTrustee
Lane ThompsonTrustee
Linda U KingTrustee
Raymond SmithTrustee
Rev Jay SmithTrustee
Danny PylesSecretary
Zach LawsonSga Representative

Highest Paid Contractors

ContractorServicesLocationCompensation
Syam S Manthena Dba Abhaya Group LLCRecruiting110 BUCKSHOT WAY, Cedar Park, TX 78613, In$2,003,315
Akk Consulting LLPRecruitingLOCKBOX 880653 PO BOX 29650, Phoenix, AZ 85038-9650, In$651,902
Comfort & Process Solutions LLCHvac Services527 MAIN STREET, Shelbyville, KY 40065$589,345
Taurus Square Consulting Private LimitedRecruiting-$476,830
5253 Design Group PscArchitect Services-$262,463
Revenue and Support

Revenue Composition

Contributions and Grants
$3,319,621
Program Service Revenue
$75,388,845
Investment Income
$4,354,766
Other Revenue
$822,679
All Other Contributions
$2,437,706
Change in Net Assets
$3,504,035

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$16,435
Other Non Cash Contri Table1$5,850
Clothing and Household Goods-$5,025
Other Non Cash Contri Table1$863
Other Non Cash Contri Table1$441
Total Noncash Contributions4$28,614

Audited Revenue Reconciliation

Revenue per Audited Statements
$56,681,295
Revenue Not Reported on Financial Statements
$27,204,616
Revenue Not Reported on Form 990
$5,794,312
Other Revenue Adjustments
$26,959,507
Total Revenue per Audited Statements
$62,475,607
Total Revenue per Form 990
$83,885,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$32,483,170
Grants and Similar Amounts Paid$26,959,507
Other Expenses$20,939,199
Total Fundraising Expense$620,671
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$26,959,507--$26,959,507
Other Salaries and Wages$20,056,734$3,860,119$345,527$24,262,380
Other Employee Benefits$3,191,145$614,168$54,975$3,860,288
Depreciation Depletion$3,451,166$110,860$4,974$3,567,000
Occupancy$1,726,042$1,676,838-$3,402,880
Fees for Services Other$2,711,207$608,917$2,787$3,322,911
Current Officers, Directors, Trustees, and Key Employees$1,545,910$297,526$26,632$1,870,068
Payroll Taxes$1,452,554$279,559$25,024$1,757,137
Travel$1,328,687$102,582$6,304$1,437,573
Information Technology$892,974$53,971$26,091$973,036
Insurance$774,241$110,108$6,574$890,923
Pension Plan Contributions$606,187$116,667$10,443$733,297
Interest$432,171$228,463-$660,634
Office Expenses$589,384$35,622$17,221$642,227
Advertising$545,658$32,979$15,943$594,580
Conferences and Meetings$463,154$27,993$13,532$504,679
Fees for Service Investment Mgmnt Fees-$245,109-$245,109
Other Expenses$201,076$12,153$5,875$219,104
Fees for Services Accounting-$74,465-$74,465
Fees for Services Legal-$7,608-$7,608
Total Functional Expenses$69,120,230$10,640,975$620,671$80,381,876

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$80,381,876
Total Expenses per Audited Statements$53,207,628
Expenses per Audited Statements$53,177,260
Expenses Not Reported on Financial Statements$27,204,616
Other Expense Adjustments$26,959,507
Expenses Not Reported on Form 990$30,368
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Traci PoolerFamily Member of University PresidentUniversity EmployeeNo$140,532
Willis PoolerFamily Member of University PresidentUniversity EmployeeNo$128,453
Elise LuckeyFamily Member of University PresidentUniversity EmployeeNo$71,730
David BegleyFamily Member of University TrusteeUniversity EmployeeNo$50,761
Lorena AnduezaFamily Member Vp for Academic AffairsUniversity EmployeeNo$30,684

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$860,849$949,951▲ $89,102
Loans from Officers, Directors, Trustees, and Key Employees$134,020$112,386▼ $21,634
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating$707,470
Bond Premium Net of Amortization$678,371
Other Liabilities$599,253
Annuities Payable$55,222

Bond Issues

BondIssuerIssuedIssue PricePurpose
BCity of Columbia Series 20192019-06-27$14,875,000Provide funds to refund a prior issue
ACity of Columbia Series 20212021-09-07$5,170,000Provide funds to refund a prior issue

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$14,875,000$14,751,000$4,530,000$124,000
A$5,170,000$5,018,145$1,340,000$151,855

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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 2

“Dr. Jerry mccandless and dr. Kendrick mccandless have a family relationship.”

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

“The 990 is reviewed by the president and vice president for administration and finance before it is filed.”

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

“Board bylaws require that trustees disclose any possible conflict of interest and that such trustee shall not vote on any matter where there is a potential conflict of interest. If uncertainty exists about whether a trustee has a potential conflict, the board or committee shall resolve the question by a majority vote. University policy requires employees to disclose conflicts of interest to the president or vice president for administration and finance and as needed will be reported to the audit committee of the board of trustees.”

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

“The compensation committee of the board reviewed data regarding compensation for presidents and institutional information at other kentucky universities.”

Form 990, Part VI, Section C, Line 19

“The organizations governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lindsey Wilson University Inc
EIN
61-0444763
Phone
2703848100
Address
210 LINDSEY WILSON STREET, COLUMBIA, KY 42728

Signing Officer

Name
Mark Coleman
Title
VP of Admin and Finance
Phone
2703848100
Signed
2026-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William T Luckey Jr
Formed
1952
Legal Domicile
Ky
Voting Board Members
34
Independent Board Members
31
Employees
1,044
Volunteers
6

Preparer

Firm
Lbmc Pc
Address
325 WEST MAIN STREET STE 1600, LOUISVILLE, KY 40202
Preparer
Abigail Campbell
Phone
5025851600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of beneficial interest in trust held by third party 183,243.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The university is a nonprofit organization as defined in section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. No provision for income taxes has been made in the accompanying consolidated financial statements. The university has had unrelated business revenues, but no net profit was derived for the years ended june 30, 2025 and 2024. The university recognizes the tax benefit associated with a tax position taken for tax return purposes when it is more likely than not the position will be sustained. The university does not believe there are any material uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of interest in beneficial trust held by others 183,243.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted with revenue 26,959,507.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted with revenue 26,959,507.”

Schedule D, Part V, Line 4

“Funds provided by the university for student academic and athletic scholarships.”

Raw XML AppendixShowing 400 of 1,207 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SERVE THE EDUCATIONAL NEEDS OF STUDENTS WITHIN AN ATMOSPHERE OF ACTIVE CARING AND CHRISTIAN CONCERN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP FOR SPECIAL PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP FOR STUDENT SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP FOR ADMINISTRATION & FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASST. VP FOR SPECIAL PROGRAMS

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