Civic Intelligence

Union College

EIN 61-0461768 • 501(c)3 • Barbourville, KY

View Organization Page

Profile

Union is grounded by four pillars that define our focus as an academic institution: service to each other and our communities; our appalachian culture and heritage; our core affiliation with methodism and the liberal arts academic experience. Union serves each of its students with a sincere commitment to strengthen those pillars, to spark passion and inspire lifelong learning in all they do.

310 College StreetBarbourville, KY 40906

unionky.edu

Siviq Scores

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

Liabilities / Assets

51st percentile

0.26x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.54x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

26th percentile

-2.5%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

18th percentile

$176,119

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

19th percentile

-2.1%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

24%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$71,691,443

Down $1,574,738 (-2.1%) from 2023

Liabilities

Up

$18,500,841

Up $209,568 (+1.1%) from 2023

Net Assets

Down

$53,190,602

Down $1,784,306 (-3.2%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin26th percentile

Revenue

Up

$34,396,819

Up $6,753,684 (+24%) from 2023

Expenses

Up

$35,242,178

Up $2,367,684 (+7.2%) from 2023

Net Income

Up

-$845,359

Up $4,386,000 (+84%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$100M$50M$0Assets 2011: $51,386,149Liabilities 2011: $16,107,807Net Assets 2011: $35,278,3422011Assets 2012: $65,382,533Liabilities 2012: $22,954,030Net Assets 2012: $42,428,5032012Assets 2013: $65,455,504Liabilities 2013: $21,591,413Net Assets 2013: $43,864,0912013Assets 2014: $67,625,249Liabilities 2014: $20,221,847Net Assets 2014: $47,403,4022014Assets 2015: $66,115,725Liabilities 2015: $20,644,232Net Assets 2015: $45,471,4932015Assets 2017: $67,586,563Liabilities 2017: $20,658,448Net Assets 2017: $46,928,1152017Assets 2018: $73,914,708Liabilities 2018: $21,535,210Net Assets 2018: $52,379,4982018Assets 2019: $76,881,695Liabilities 2019: $21,805,011Net Assets 2019: $55,076,6842019Assets 2020: $74,283,949Liabilities 2020: $20,646,224Net Assets 2020: $53,637,7252020Assets 2021: $84,429,327Liabilities 2021: $18,463,699Net Assets 2021: $65,965,6282021Assets 2022: $74,613,055Liabilities 2022: $17,289,644Net Assets 2022: $57,323,4112022Assets 2023: $73,266,181Liabilities 2023: $18,291,273Net Assets 2023: $54,974,9082023Assets 2024: $71,691,443Liabilities 2024: $18,500,841Net Assets 2024: $53,190,6022024

Highlighted filing

2024

Assets$71,691,443
Liabilities$18,500,841
Net Assets$53,190,602
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$40M$20M$0-$20MExpenses 2011: $18,253,2912011Expenses 2012: $18,654,7212012Expenses 2013: $19,349,3932013Revenue 2014: $22,879,902Expenses 2014: $19,340,591Net Income 2014: $3,539,3112014Revenue 2015: $17,603,927Expenses 2015: $19,535,836Net Income 2015: -$1,931,9092015Revenue 2017: $21,483,728Expenses 2017: $18,870,757Net Income 2017: $2,612,9712017Revenue 2018: $25,380,129Expenses 2018: $19,928,746Net Income 2018: $5,451,3832018Revenue 2019: $28,713,364Expenses 2019: $21,095,976Net Income 2019: $7,617,3882019Revenue 2020: $31,814,890Expenses 2020: $32,051,751Net Income 2020: -$236,8612020Revenue 2021: $37,026,140Expenses 2021: $32,473,877Net Income 2021: $4,552,2632021Revenue 2022: $30,855,950Expenses 2022: $32,705,904Net Income 2022: -$1,849,9542022Revenue 2023: $27,643,135Expenses 2023: $32,874,494Net Income 2023: -$5,231,3592023Revenue 2024: $34,396,819Expenses 2024: $35,242,178Net Income 2024: -$845,3592024

Highlighted filing

2024

Revenue$34,396,819
Expenses$35,242,178
Net Income-$845,359
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$71,691,443
Liabilities
$18,500,841
Net assets
$53,190,602
Revenue
$34,396,819
Expenses
$35,242,178
Net income
-$845,359
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$71.7$18.5$53.2$34.4$35.2$0.85
2023Detailed filing. Detailed filing data is available for this year.$73.3$18.3$55.0$27.6$32.9$5.23
2022Detailed filing. Detailed filing data is available for this year.$74.6$17.3$57.3$30.9$32.7$1.85
2021Detailed filing. Detailed filing data is available for this year.$84.4$18.5$66.0$37.0$32.5$4.55
2020Detailed filing. Detailed filing data is available for this year.$74.3$20.6$53.6$31.8$32.1$0.24
2019Detailed filing. Detailed filing data is available for this year.$76.9$21.8$55.1$28.7$21.1$7.62
2018Detailed filing. Detailed filing data is available for this year.$73.9$21.5$52.4$25.4$19.9$5.45
2017Detailed filing. Detailed filing data is available for this year.$67.6$20.7$46.9$21.5$18.9$2.61
2015Detailed filing. Detailed filing data is available for this year.$66.1$20.6$45.5$17.6$19.5$1.93
2014Detailed filing. Detailed filing data is available for this year.$67.6$20.2$47.4$22.9$19.3$3.54
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$65.5$21.6$43.9$19.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$65.4$23.0$42.4$18.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.4$16.1$35.3$18.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$50,430,585
Mission and Program Overview

Mission

Union is grounded by four pillars that define our focus as an academic institution: service to each other and our communities; our appalachian culture and heritage; our core affiliation with methodism and the liberal arts academic experience. Union serves each of its students with a sincere commitment to strengthen those pillars, to spark passion and inspire lifelong learning in all they do.

Union commonwealth university is a private liberal arts college affiliated with the united methodist church

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$37,655,431$36,933,100▼ $722,331
Investments in Publicly Traded Securities$28,678,381$29,388,963▲ $710,582
Accounts Receivable$741,925$737,073▼ $4,852
Savings and Temporary Cash Investments$2,076,705$701,235▼ $1,375,470
Prepaid Expenses and Deferred Charges$427,983$415,642▼ $12,341
Cash and Non-Interest-Bearing Accounts$534,244$332,692▼ $201,552
Other Notes and Loans Receivable, Net$398,221$320,703▼ $77,518
Inventories for Sale or Use$199,257$201,734▲ $2,477
Total Assets$73,266,181$71,691,443▼ $1,574,738
Other Assets Total$2,554,034$2,660,301▲ $106,267
Liabilities
Tax Exempt Bond Liabilities$9,367,639$8,884,245▼ $483,394
Mortgage Notes Payable Secured by Investment Property$5,353,688$4,887,798▼ $465,890
Other Liabilities$2,213,640$2,884,763▲ $671,123
Accounts Payable and Accrued Expenses$1,052,844$1,601,266▲ $548,422
Deferred Revenue$303,462$242,769▼ $60,693
Total Liabilities$18,291,273$18,500,841▲ $209,568
Net Assets / Fund Balance
Net Assets With Donor Restrictions$31,866,279$33,902,001▲ $2,035,722
Net Assets Without Donor Restrictions$23,108,629$19,288,601▼ $3,820,028
Total Net Assets Fund Balance$54,974,908$53,190,602▼ $1,784,306
Total Liabilities and Net Assets / Fund Balance$73,266,181$71,691,443▼ $1,574,738

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$28,441,330$14,943,722$43,385,052
Equipment$1,772,234$11,909,650$13,681,884
Leasehold Improvements$4,103,777$1,441,355$5,545,132
Other Land Buildings$397,796$2,166,377$2,564,173
Land$2,217,963-$1,821,963

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$31,796,460$269,165▲ $3,695,764$4,277,770$31,483,619
2022$30,236,161$244,780▲ $3,088,145$1,772,626$31,796,460
2021$30,916,100$178,878▼ $4,642,809$1,684,346$24,767,823
2020$23,482,391$110,533▲ $8,449,456$1,142,280$30,900,100
2019$24,027,138$83,749▲ $389,578$1,018,074$23,482,391
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Marcia HawkinsPresident (thru 06/30/24)FT$154,841$21,278$176,119
David WilliamsVP of EnrollmentFT$117,379$10,300$127,679
Marisa GreerExecutive VP/provost (thru 06/14/24)FT$92,949$9,708$102,657
Jessica L JusticeVP of Business/financeFT$81,851$7,860$89,711
Eric EvansExecutive Director of Information TechnologyFT$69,845$7,565$77,410
Lynn SmithVP of Human ResourcesFT$69,321$6,750$76,071
Tim CurryExecutive Director of Athletics (thru 06/27/24)FT$65,077$7,014$72,091
Maisie NelsonInterim VP of Development/communicationsFT$60,972$7,758$68,730
James BecknellDean of StudentsFT$56,670$8,228$64,898
Kateena HaynesAssistant Vice President for External ProgramsFT$53,355$2,431$55,786
David PowellProvost (start 06/01/24)FT$46,946$386$47,332
David MillerUniversity ChaplainFT$32,735$555$33,290

Board Members and Trustees

NameTitle
Mike GossBoard Chair
Dr Donald WashingtonPresident (start 06/01/24)
Thomas ClarkVice Chair
Barry BallBoard Member
Bill FultzBoard Member
Billy HensleyBoard Member
Birg E SergentBoard Member
Chris StunsonBoard Member
Craig HartmanBoard Member
Don JonesBoard Member
Donal G LaneBoard Member
Donald CailitriBoard Member
Edna MannBoard Member
James C HallBoard Member
James Mcdowell JrBoard Member
Jane SkidmoreBoard Member
Jeffrey TiptonBoard Member
Jose MartinezBoard Member
Kay DixonBoard Member
Kenneth RamseyBoard Member
Marcetta Y DarensbourgBoard Member
Paul IsaacsBoard Member
R Christopher BowlingBoard Member
Rich PrewittBoard Member
Ruth Wooton-keeBoard Member
Shae HopkinsBoard Member
Sheila HalterBoard Member
Stephen RhodesBoard Member
Steve EvansBoard Member
Jessica Terry BergmanSecretary (start 02/24)
Dj WashingtonSecretary (thru 02/24)
Terry SmallwoodTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
National Management ResourcesPhysical Plant ServicesPO BOX 1224, La Grange, GA 30241$785,178
SodexoFood Service9801 WASHINGTON BLVD, Gaithersburg, MD 20878$614,135
Vesta Technolofy SolutionsGraduate International Program RecruitinPO BOX 11362, Zephyr Cove, NV 89448$269,440
Synergy Campus Security SystemsSecurity ServicePO BOX 1224, La Grange, GA 30241$218,572
J & J EnterprisesRoof RepairsPO BOX 184, Richmond, KY 40476$143,979
Revenue and Support

Revenue Composition

Contributions and Grants
$2,597,645
Program Service Revenue
$26,911,760
Investment Income
$4,887,414
Other Revenue
$0
All Other Contributions
$1,272,936
Change in Net Assets
$-845,359

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,259,242
Revenue Not Reported on Financial Statements
$13,137,577
Revenue Not Reported on Form 990
$-996,593
Other Revenue Adjustments
$12,956,407
Total Revenue per Audited Statements
$20,262,649
Total Revenue per Form 990
$34,396,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$13,111,135
Other Expenses$11,706,969
Salaries, Compensation, and Employee Benefits$10,424,074
Total Fundraising Expense$342,458
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$13,111,135--$13,111,135
Other Salaries and Wages$7,416,894$845,847$221,825$8,484,566
Fees for Services Other$2,733,390$801,731-$3,535,121
Depreciation Depletion$1,521,837--$1,521,837
Interest-$884,506-$884,506
Travel$810,104$12,326-$822,430
Occupancy$802,591$7,722-$810,313
Insurance$380,243$369,420-$749,663
Current Officers, Directors, Trustees, and Key Employees$571,327$65,136$17,064$653,527
Other Employee Benefits$562,066$55,939$16,252$634,257
Payroll Taxes$511,302$63,660$16,235$591,197
Fees for Service Investment Mgmnt Fees-$181,170-$181,170
Other Expenses$140,327$22,157$5,151$167,635
All Other Expenses$84,843$66,333-$151,176
Advertising$5,202$91,359-$96,561
Fees for Services Legal-$94,791-$94,791
Pension Plan Contributions$51,359$8,372$796$60,527
Office Expenses-$10,548-$10,548
Total Functional Expenses$30,706,618$4,193,102$342,458$35,242,178

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$35,242,178
Expenses per Audited Statements$22,046,955
Total Expenses per Audited Statements$22,046,955
Expenses Not Reported on Financial Statements$13,195,223
Other Expense Adjustments$13,014,053
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$2,500,000
Accrued Interest Payable$133,992
Advances From the Federal Government$121,725
Student Deposits$106,093
Deposits Held for Others$22,953

Bond Issues

BondIssuerIssuedIssue PricePurpose
AEducational Building Refunding2011-10-11$10,295,000CAPITAL PROJECT
BEducational Building Bonds2015-03-27$4,665,000CAPITAL PROJECT

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$10,295,000$7,593,804$3,440,000$201,196
B$4,665,000$2,995,939$1,565,000$169,061

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
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 A, Line 1A

“There is an executive committee of the board of trustees that has the proxy to act on behalf of the board, including to make amendments to board voted decisions.”

Form 990, Part VI, Section A, Line 4

“Organization updated bylaws april 26, 2024 for name change”

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

“The 990 is reviewed by the vp of finance prior to submission.”

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

“Each trustee is required to read and sign a conflict of interest policy every year. This policy is reviewed at least annually. Trustees with conflicts are recused from the discussion and vote if a conflict exists.”

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

“The compensation for the organization's officers and key employees is set and approved by the board of trustees, an independent body. Compensation is reviewed, approved, and documented prior to providing the compensation.”

Form 990, Part VI, Section C, Line 19

“These documents are not available to the public.”

Filing and Contact Details

Filer

Filer Name
Union Commonwealth University
EIN
61-0461768
Phone
6065461204
Address
310 COLLEGE STREET, BARBOURVILLE, KY 40906

Signing Officer

Name
Jessica L Justice
Title
VP of Business & Finance
Phone
6065461204
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Donald Washington
Formed
1922
Legal Domicile
Ky
Voting Board Members
31
Independent Board Members
31
Employees
549
Volunteers
49

Preparer

Firm
Sikich LLC
Address
3051 HOLLIS DRIVE 3RD FLOOR, SPRINGFIELD, IL 62704
Preparer
Jill M Boyle CPA
Phone
2177933363
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees: program service expenses 2,733,390. Management and general expenses 801,731. Fundraising expenses 0. Total expenses 3,535,121.”

FORM 990, PART XI, LINE 9:

“Change in beneficial interest 57,646.”

Financial Statement Notes

PART V, LINE 4:

“The college's endowment consists of approximately 200 individual funds established for a variety of purposes. The endowment includes both donor-restricted endowment funds and funds designated by the board of trustees to function as endowments. Net assets associated with endowment funds, including funds designated by the board of trustees to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions.”

PART X, LINE 2:

“The college is exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar provision of state law. However, the college is subject to federal income tax on any unrelated business taxable income. The college is not considered to be a private foundation. The college files a form 990 (return of organization exempt from income tax) annually. The college is no longer subject to u.s. Federal or state examinations by tax authorities for tax years prior to 2020.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships 13,014,053. Change in beneficial interest -57,646.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“SCHOLARSHIPS 13,014,053.”

Raw XML AppendixShowing 400 of 1,004 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
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
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