Civic Intelligence

Milligan University

EIN 62-0535755 • 501(c)3 • Milligan, TN

View Organization Page

Profile

As a christian liberal arts college, milligan college seeks to honor god by educating men and women to be servant-leaders.

P O Box 750Milligan, TN 37682

www.milligan.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 2025

Liabilities / Revenue

32nd percentile

0.22x

Higher debt load relative to revenue than 32% of similar nonprofits.

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

Net Margin

57th percentile

7.1%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

18th percentile

$253,502

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

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

Asset Growth

44th percentile

4.4%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

42nd percentile

5.3%

Faster revenue growth than 42% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$136,014,112

Up $16,409,715 (+14%) from 2023

Liabilities

Up

$13,471,876

Up $495,362 (+3.8%) from 2023

Net Assets

Up

$122,542,236

Up $15,914,353 (+15%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin57th percentile

Revenue

Up

$61,430,257

Up $12,702,092 (+26%) from 2023

Expenses

Up

$57,086,515

Up $9,562,630 (+20%) from 2023

Net Income

Up

$4,343,742

Up $3,139,462 (+261%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$150M$100M$50M$0Assets 2010: $48,142,970Liabilities 2010: $9,498,852Net Assets 2010: $38,644,1182010Assets 2011: $53,034,632Liabilities 2011: $7,758,008Net Assets 2011: $45,276,6242011Assets 2012: $57,443,014Liabilities 2012: $7,457,287Net Assets 2012: $49,985,7272012Assets 2013: $71,395,938Liabilities 2013: $15,480,988Net Assets 2013: $55,914,9502013Assets 2014: $80,560,749Liabilities 2014: $14,549,949Net Assets 2014: $66,010,8002014Assets 2015: $83,043,269Liabilities 2015: $14,001,618Net Assets 2015: $69,041,6512015Assets 2016: $100,815,660Liabilities 2016: $18,216,466Net Assets 2016: $82,599,1942016Assets 2017: $105,185,442Liabilities 2017: $19,329,424Net Assets 2017: $85,856,0182017Assets 2018: $107,121,164Liabilities 2018: $18,610,689Net Assets 2018: $88,510,4752018Assets 2019: $107,758,792Liabilities 2019: $18,090,181Net Assets 2019: $89,668,6112019Assets 2020: $111,462,499Liabilities 2020: $19,338,014Net Assets 2020: $92,124,4852020Assets 2021: $124,762,471Liabilities 2021: $18,287,939Net Assets 2021: $106,474,5322021Assets 2022: $122,087,054Liabilities 2022: $13,791,722Net Assets 2022: $108,295,3322022Assets 2023: $119,604,397Liabilities 2023: $12,976,514Net Assets 2023: $106,627,8832023Assets 2025: $136,014,112Liabilities 2025: $13,471,876Net Assets 2025: $122,542,2362025

Highlighted filing

2025

Assets$136,014,112
Liabilities$13,471,876
Net Assets$122,542,236
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $26,488,0972010Expenses 2011: $28,345,8772011Expenses 2012: $30,195,1682012Expenses 2013: $30,906,5202013Revenue 2014: $41,596,456Expenses 2014: $33,500,486Net Income 2014: $8,095,9702014Revenue 2015: $37,319,374Expenses 2015: $34,301,898Net Income 2015: $3,017,4762015Revenue 2016: $40,615,869Expenses 2016: $37,405,447Net Income 2016: $3,210,4222016Revenue 2017: $38,587,215Expenses 2017: $38,903,791Net Income 2017: -$316,5762017Revenue 2018: $41,385,668Expenses 2018: $40,433,431Net Income 2018: $952,2372018Revenue 2019: $44,864,337Expenses 2019: $41,423,743Net Income 2019: $3,440,5942019Revenue 2020: $46,547,624Expenses 2020: $43,980,208Net Income 2020: $2,567,4162020Revenue 2021: $47,397,752Expenses 2021: $45,360,313Net Income 2021: $2,037,4392021Revenue 2022: $57,184,968Expenses 2022: $46,446,003Net Income 2022: $10,738,9652022Revenue 2023: $48,728,165Expenses 2023: $47,523,885Net Income 2023: $1,204,2802023Revenue 2025: $61,430,257Expenses 2025: $57,086,515Net Income 2025: $4,343,7422025

Highlighted filing

2025

Revenue$61,430,257
Expenses$57,086,515
Net Income$4,343,742
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
$136,014,112
Liabilities
$13,471,876
Net assets
$122,542,236
Revenue
$61,430,257
Expenses
$57,086,515
Net income
$4,343,742
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$136$13.5$123$61.4$57.1$4.34
2023Summary only. Only limited summary data is available for this year.$120$13.0$107$48.7$47.5$1.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$122$13.8$108$57.2$46.4$10.7
2021Summary only. Only limited summary data is available for this year.$125$18.3$106$47.4$45.4$2.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$111$19.3$92.1$46.5$44.0$2.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$108$18.1$89.7$44.9$41.4$3.44
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$107$18.6$88.5$41.4$40.4$0.95
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$105$19.3$85.9$38.6$38.9$0.32
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$101$18.2$82.6$40.6$37.4$3.21
2015Summary only. Only limited summary data is available for this year.$83.0$14.0$69.0$37.3$34.3$3.02
2014Detailed filing. Detailed filing data is available for this year.$80.6$14.5$66.0$41.6$33.5$8.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$71.4$15.5$55.9$30.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$57.4$7.46$50.0$30.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.0$7.76$45.3$28.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.1$9.50$38.6$26.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$95,451,014
Mission and Program Overview

Mission

As a christian liberal arts university, milligan university seeks to honor god by educating men and women to be servant-leaders.

The organization is a christian liberal arts university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$62,801,849$67,459,410▲ $4,657,561
Land, Buildings, and Equipment, Net$40,135,510$39,068,641▼ $1,066,869
Cash and Non-Interest-Bearing Accounts$11,105,563$10,969,995▼ $135,568
Savings and Temporary Cash Investments$6,137,390$9,451,501▲ $3,314,111
Pledges and Grants Receivable$5,578,360$4,615,271▼ $963,089
Accounts Receivable$526,257$559,218▲ $32,961
Inventories for Sale or Use$282,714$305,177▲ $22,463
Other Notes and Loans Receivable, Net$239,324$177,742▼ $61,582
Prepaid Expenses and Deferred Charges$30,662$26,625▼ $4,037
Total Assets$130,224,386$136,014,112▲ $5,789,726
Other Assets Total$3,386,757$3,380,532▼ $6,225
Liabilities
Deferred Revenue$4,540,948$4,458,280▼ $82,668
Tax Exempt Bond Liabilities$4,934,925$4,184,464▼ $750,461
Accounts Payable and Accrued Expenses$2,351,738$2,756,356▲ $404,618
Mortgage Notes Payable Secured by Investment Property$1,948,104$1,705,698▼ $242,406
Other Liabilities$421,568$367,078▼ $54,490
Total Liabilities$14,197,283$13,471,876▼ $725,407
Net Assets / Fund Balance
Net Assets With Donor Restrictions$69,192,608$72,748,677▲ $3,556,069
Net Assets Without Donor Restrictions$46,834,495$49,793,559▲ $2,959,064
Total Net Assets Fund Balance$116,027,103$122,542,236▲ $6,515,133
Total Liabilities and Net Assets / Fund Balance$130,224,386$136,014,112▲ $5,789,726

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,074,423$41,390,811$73,465,234
Equipment$1,409,173$6,752,242$8,161,415
Land$5,454,333-$5,454,333
Other Land Buildings$130,712$1,364,560$1,495,272
Investment Program Related Org$2,208,141--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$56,151,083$1,357,779▲ $5,322,871-$60,361,325
2023$49,949,903$1,134,664▲ $7,527,495$2,708$56,151,083
2022$51,050,100$959,020▼ $298,549$23,755$49,949,903
2021$60,593,202$1,974,312▼ $2,052,358$1,581,245$51,050,100
2020$47,721,320$718,911▲ $13,751,543-$60,593,202
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William B GreerChancellorFT$225,562$27,940$253,502
Andrew HullDirector-physician AssistnFT$154,227$21,801$176,028
Jacqueline SmithVP for Business & FinanceFT$145,772$16,639$162,411
Stephen WaersPresidentFT$122,745$16,589$139,334
Maureen KnechtelAssoc Prof of Pa StudiesFT$113,062$7,519$120,581
Shane SmithAssoc Prof of Pa StudiesFT$102,016$18,491$120,507
Greg HarrellDirector of EngineeringFT$108,922$7,849$116,771
Rich AubreyVP for Academic AffairsFT$94,298$22,443$116,741
Christopher LayneHead Cross-country and TraFT$108,243$230$108,473
Rhajon SmithVP for Inst AdvancementFT$99,274$7,183$106,457
Christian PopeAthletic DirectorFT$85,520$16,495$102,015
Lauren GullettVP for Enrollment MgmtFT$80,160$11,357$91,517
Gus MorganVP for Enrollment MgmtFT$57,875$15,288$73,163
Joshua LittleDirector of Ministry OutreFT$35,000$18,807$53,807
Anthony JonesVP for Student DevelopmentFT$39,780$2,872$42,652
Ron KastensAcademic Dean of Christian MinistryFT$12,000$19,497$31,497
Kit DotsonDean of StudentsFT$22,000$5,408$27,408

Board Members and Trustees

NameTitle
Richard W Phillips OdChair - Trustee Rotation
Calvin L Wilson JrVice Chair
Ron SewellSecretary - Trustee Rotation
Brenda GreenTrustee Rotation
Eric DeatonTrustee Rotation
John J WigginsTrustee Rotation
Lottie RyansTrustee Rotation
Mark H Webb DdsTrustee Rotation
Tom BanksTrustee Rotation
Bill LoranMember
Brian TaltyMember
Dale ClaytonMember
David ClarkMember
David HamiltonMember
David O HamlinMember
Greg JohnsonMember
James Earl GreenMember
John Meding MdMember
Leanne BlackmoreMember
Mark CoxMember
Ronald G Dove JrMember
Scott KentMember
Stephen MooreMember
Steven ClemMember
Tammy EldridgeMember
Tommy BurlesonMember
Denny MayesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pioneer College CaterersFood Services303 GLENROSE AVENUE, Nashville, TN 37210$1,571,889
Baseline Sports Construction LLCContractor Svcs - Roof3600 HENSON ROAD, Knoxville, TN 37921$354,210
Todlow Coach LLCCharter Bus Services1310 GRAY STATION ROAD, Gray, TN 37615$293,100
Caylor SolutionsWebsite Design11650 LANTERN RD, Fishers, IN 46038$250,475
Building Systems TechnologyWireless Access InstallationPO BOX 96151, Charlotte, NC 28296$219,299
Revenue and Support

Revenue Composition

Contributions and Grants
$7,895,168
Program Service Revenue
$48,970,274
Investment Income
$4,444,168
Other Revenue
$120,647
All Other Contributions
$7,772,843
Change in Net Assets
$4,343,742

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 Traded6$61,147Closing Stock Prices
Total Noncash Contributions6$61,147-

Audited Revenue Reconciliation

Revenue per Audited Statements
$39,147,760
Revenue Not Reported on Financial Statements
$22,282,497
Revenue Not Reported on Form 990
$2,506,991
Other Revenue Adjustments
$22,126,479
Total Revenue per Audited Statements
$41,654,751
Total Revenue per Form 990
$61,430,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$22,049,352
Salaries, Compensation, and Employee Benefits$19,061,555
Other Expenses$15,975,608
Total Fundraising Expense$952,933
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$22,014,602--$22,014,602
Other Salaries and Wages$11,693,267$2,942,892$347,078$14,983,237
Depreciation Depletion$2,414,075$160,421$12,937$2,587,433
Fees for Services Other$1,881,937$570,306$12,000$2,464,243
Occupancy$1,778,790$251,443$6,887$2,037,120
Travel$1,650,669$39,120$61,515$1,751,304
Office Expenses$757,953$407,190$83,291$1,248,434
Other Employee Benefits$894,312$228,594$34,126$1,157,032
Current Officers, Directors, Trustees, and Key Employees-$1,152,110-$1,152,110
Information Technology$480,931$497,613$39,378$1,017,922
Payroll Taxes$731,179$247,822$21,703$1,000,704
Pension Plan Contributions$636,680$110,687$21,105$768,472
Advertising$281,609$279,854-$561,463
Insurance$67,686$415,776-$483,462
Fees for Service Investment Mgmnt Fees-$193,864-$193,864
Other Expenses$88,335$97,812$312,913$186,147
Interest$180,021--$180,021
Fees for Services Accounting-$101,954-$101,954
Conferences and Meetings$17,170$5,487-$22,657
Foreign Grants$18,000--$18,000
Grants to Domestic Orgs$16,750--$16,750
Fees for Services Legal-$10,339-$10,339
Fees for Services Lobbying-$130-$130
Total Functional Expenses$47,481,434$8,652,148$952,933$57,086,515

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$57,086,515
Total Expenses per Audited Statements$35,139,618
Expenses per Audited Statements$34,897,894
Expenses Not Reported on Financial Statements$22,188,621
Other Expense Adjustments$22,032,603
Expenses Not Reported on Form 990$241,724
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

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
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,060
Fundraising Gross Income$4,200
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Event$18,075$4,200$6,060$-1,860
Total Events$18,075$4,200$6,060$-1,860
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dr William B GreerFmr President of Milligan UniversityIN MAY 2014, DR. WILLIAM B. GREER, THE FORMER PRESIDENT OF MILLIGAN UNIVERSITY, WAS APPOINTED TO THE BOARD OF DIRECTORS OF CARTER COUNTY BANK WHICH HOLDS A LINE OF CREDIT, TWO TAX-EXEMPT BONDS, 3 NOTES PAYABLE ($5,890,161) AND MOST OF THE UNIVERSITY'S CHECKING ACCOUNTS ($15,996,477).DR. GREER'S DAUGHTER-IN-LAW IS EMPLOYED BY MILLIGAN. HER GROSS SALARY WAS $48,094 IN CALENDAR YEAR 2024.No-
Mr Ronald G Dove JrTrusteeMR. RONALD G. DOVE, JR. IS MEMBER OF THE BOARD OF TRUSTEES. HIS SISTER IS EMPLOYED BY THE UNIVERSITY. HER GROSS SALARY FOR THE 2024 CALENDAR YEAR WAS $54,828.No-
Ms Leanne BlackmoreTrusteeLEANNE BLACKMORE IS A TRUSTEE OF THE UNIVERSITY AND HER HUSBAND IS EMPLOYED BY MILLIGAN. HIS GROSS SALARY WAS $16,892 IN CALENDAR YEAR 2024.No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Payment Liabilities$277,530
Advances From Federal Government for Student Loans$80,605
Remainder Trust Liability$8,943

Bond Issues

BondIssuerIssuedIssue PricePurpose
BThe Industrial Development Board of Carter County Tn2012-12-07$7,500,000Acquisition, construction and equipping of student residence facilities
AThe Health & Educational Facilities Bd of the City of Elizabethton Tn2005-12-05$5,500,000Construction and equipping of educational facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$7,500,000-$4,280,037$47,840
A$5,500,000-$4,535,500$38,851

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
Yes
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
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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 A, Line 2

“Brenda green, a member of the board of trustees, is a sister-in-law of james earl green, a member of the board of trustees. William b. Greer, former president of milligan university, is a director on the bank of tennessee's board of directors.”

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

“A complete copy of the university's final form 990 (including all required schedules), as ultimately filed with the internal revenue service, was provided to each person who was a voting member of the governing body at the time the form 990 was provided, whether in paper or electronic form, before its filing with the internal revenue service.”

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

“Annually, each member of the board of trustees submits a signed conflict of interest agreement. At this time, any known conflicts or potential conflicts of interest are disclosed to the governing body. Should the potential of a conflict of interest arise, the subject will be disclosed and the governing board member will excuse themselves from voting on the matter in question.”

Form 990, Part VI, Section B, Line 15

“President: the board of trustees approved the salary of the president of the university at hire date based on review of historical data and peer institutions. At least every three years, the board conducts an evaluation of the president; during this process, comparative salary data with peer institutions is reviewed. Salary increases can be approved at this time. The board of trustees also passed a resolution that the president would receive the same percentage increase as other staff of the university on an annual basis. The salary of the president is approved as part of the budgeting process by the board of trustees annually.”

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 request.”

Filing and Contact Details

Filer

Filer Name
Milligan University
EIN
62-0535755
Phone
4234618686
Address
P O BOX 750, MILLIGAN, TN 37682

Signing Officer

Name
Jacqueline Smith
Title
VP for Business and Finance
Phone
4234618686
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacqueline Smith
Formed
1882
Legal Domicile
Tn
Voting Board Members
22
Independent Board Members
20
Employees
914
Volunteers
9

Preparer

Firm
Blackburn Childers & Steagall Plc
Address
541 SID MARTIN ROAD SUITE C, JOHNSON CITY, TN 37615
Preparer
Sarah Presnell
Phone
4232824511
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net adjustment of annuity payment liability -93,876.”

Form 990, Part XII, Line 2C

“The finance committee of the board of trustees assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed from that of the prior year.”

Financial Statement Notes

PART III, LINE 4:

“Colllection - christian education library: this collection was acquired thru the merger of emmanuel christian seminary and milligan university on july 1, 2015. The value of this collection was $1,506,161 as of may 31, 2025. The university's collection consists of artifacts of historical significance, including christian education literature and various other documents and items. The collection has been capitalized using cost of items acquired or estimated cost if applicable. Each of the items is catalogued for education, research, and curatorial purposes, and activities verifying their existence and assessing their condition are performed continuously.”

PART V, LINE 4:

“The intended use of the organization's endowment funds is for general use; scholarships; technology, chairs and other.”

PART X, LINE 2:

“Note 1(n) - uncertain tax positions the university is exempt from federal income taxes under section 501(c)(3) of the internal revenue code; accordingly, no provision for income taxes has been made in the financial statements. The university follows the financial accounting standards board accounting standards codification (fasb asc), which provides guidance on accounting for uncertainty in income taxes recognized in an organization's financial statements. As of may 31, 2025 and 2024, the university had no uncertain tax positions that qualify for either recognition or disclosure in the university's financial statements. The university's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the financial statements. No interest or penalties were recorded during the years ended may 31, 2025 and 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising reported at net 6,060. Bookstore income reported at net 235,664.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against student tuition and fees 22,032,603. Net adjustment of annuity payment liability 93,876.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses netted against income 6,060. Bookstore income reported at net 235,664.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against student tuition and fees 22,032,603.”

Raw XML AppendixShowing 400 of 1,160 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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt370
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt380
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt390

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