Civic Intelligence

Mount Allison University

990 • Fiscal year 2023 • EIN 98-0033473

May 01, 2022 to Apr 30, 2023 • Filed on Mar 15, 2024

Organization Profilewww.mta.ca
65 York StreetSackville, New Brunswick E4L 1E4CA

(506) 364-2525

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.27x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.93x

Higher debt load relative to revenue than 71% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2023

Net Margin

88th percentile

27%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2023

Top Officer Pay

6th percentile

$211,819

Higher top officer pay than 6% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2023

Asset Growth

24th percentile

-0.7%

Faster asset growth than 24% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Revenue Growth

89th percentile

32%

Faster revenue growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$298,644,680

Down $2,162,302 (-0.7%) from 2022

Net Assets

Down

$217,039,190

Down $7,761,381 (-3.5%) from 2022

Liabilities

Up

$81,605,490

Up $5,599,079 (+7.4%) from 2022

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin88th percentile

Revenue

Up

$87,487,465

Up $21,381,622 (+32%) from 2022

Expenses

Up

$63,713,471

Up $784,850 (+1.2%) from 2022

Net Income

Up

$23,773,994

Up $20,596,772 (+648%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400M$300M$200M$100M$0Assets 2011: $228,875,169Liabilities 2011: $73,331,544Net Assets 2011: $155,543,6252011Assets 2012: $225,680,198Liabilities 2012: $69,015,376Net Assets 2012: $156,664,8222012Assets 2013: $245,629,645Liabilities 2013: $78,784,326Net Assets 2013: $166,845,3182013Assets 2014: $245,304,366Liabilities 2014: $76,450,944Net Assets 2014: $168,853,4222014Assets 2015: $244,409,011Liabilities 2015: $68,346,782Net Assets 2015: $176,062,2292015Assets 2016: $231,298,874Liabilities 2016: $68,326,089Net Assets 2016: $162,972,7852016Assets 2017: $231,509,393Liabilities 2017: $63,636,401Net Assets 2017: $167,872,9922017Assets 2018: $257,754,430Liabilities 2018: $72,932,981Net Assets 2018: $184,821,4492018Assets 2019: $256,530,893Liabilities 2019: $72,147,800Net Assets 2019: $184,383,0932019Assets 2020: $241,630,463Liabilities 2020: $71,992,198Net Assets 2020: $169,638,2652020Assets 2021: $308,651,920Liabilities 2021: $77,639,204Net Assets 2021: $231,012,7162021Assets 2022: $300,806,982Liabilities 2022: $76,006,411Net Assets 2022: $224,800,5712022Assets 2023: $298,644,680Liabilities 2023: $81,605,490Net Assets 2023: $217,039,1902023Assets 2024: $325,778,592Liabilities 2024: $99,873,105Net Assets 2024: $225,905,4872024Assets 2025: $342,054,155Liabilities 2025: $107,815,950Net Assets 2025: $234,238,2052025

Highlighted filing

2023

Assets$298,644,680
Liabilities$81,605,490
Net Assets$217,039,190
Open 2023 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100M$50M$0-$50MRevenue 2011: $69,724,710Expenses 2011: $59,201,261Net Income 2011: $10,523,4492011Revenue 2012: $71,282,478Expenses 2012: $61,902,667Net Income 2012: $9,379,8112012Revenue 2013: $80,694,560Expenses 2013: $63,961,882Net Income 2013: $16,732,6782013Revenue 2014: $68,820,729Expenses 2014: $59,796,614Net Income 2014: $9,024,1152014Revenue 2015: $71,040,938Expenses 2015: $56,588,707Net Income 2015: $14,452,2312015Revenue 2016: $51,114,927Expenses 2016: $51,502,378Net Income 2016: -$387,4512016Revenue 2017: $58,701,960Expenses 2017: $52,121,625Net Income 2017: $6,580,3352017Revenue 2018: $59,857,143Expenses 2018: $54,585,658Net Income 2018: $5,271,4852018Revenue 2019: $57,983,535Expenses 2019: $54,221,265Net Income 2019: $3,762,2702019Revenue 2020: $55,362,529Expenses 2020: $57,163,447Net Income 2020: -$1,800,9182020Revenue 2021: $71,170,704Expenses 2021: $55,883,967Net Income 2021: $15,286,7372021Revenue 2022: $66,105,843Expenses 2022: $62,928,621Net Income 2022: $3,177,2222022Revenue 2023: $87,487,465Expenses 2023: $63,713,471Net Income 2023: $23,773,9942023Revenue 2024: $78,996,621Expenses 2024: $64,521,427Net Income 2024: $14,475,1942024Revenue 2025: $68,850,017Expenses 2025: $66,598,539Net Income 2025: $2,251,4782025

Highlighted filing

2023

Revenue$87,487,465
Expenses$63,713,471
Net Income$23,773,994
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Mar 15, 2024
Return Version
2022v5.0
Gross Receipts
$158,774,582
Mission and Program Overview

Mission

Provides rigorous liberal education primarily to undergraduate students in a co-educational, intimate residential environment. Provides scholarships, bursaries, and awards to students. Please see www.mta.ca for a full description of the university's activities.

Provides rigorous liberal education primarily to undergraduate students in a co-educational environment. Provides scholarships, bursaries, and awards to students. www.mta.ca

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$178,886,267$179,425,905▲ $539,638
Rtn Earn Endowment Incm Other Fnds$180,457,098$174,025,093▼ $6,432,005
Land, Buildings, and Equipment, Net$103,354,422$101,869,615▼ $1,484,807
Pd in Cap Srpls Land Bldg Eqp Fund$44,343,473$43,014,097▼ $1,329,376
Cash and Non-Interest-Bearing Accounts$2,622,901$2,796,036▲ $173,135
Savings and Temporary Cash Investments$7,193,977$2,455,921▼ $4,738,056
Accounts Receivable$1,123,752$1,231,944▲ $108,192
Prepaid Expenses and Deferred Charges$886,308$1,145,517▲ $259,209
Pledges and Grants Receivable$1,265,683$1,009,588▼ $256,095
Inventories for Sale or Use$233,172$391,167▲ $157,995
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$300,806,982$298,644,680▼ $2,162,302
Other Assets Total$5,240,500$8,318,987▲ $3,078,487
Liabilities
Other Liabilities$65,872,729$72,348,632▲ $6,475,903
Accounts Payable and Accrued Expenses$6,809,865$7,792,418▲ $982,553
Deferred Revenue$3,323,817$1,464,440▼ $1,859,377
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$76,006,411$81,605,490▲ $5,599,079
Net Assets / Fund Balance
Total Net Assets Fund Balance$224,800,571$217,039,190▼ $7,761,381
Total Liabilities and Net Assets / Fund Balance$300,806,982$298,644,680▼ $2,162,302

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$99,604,433$106,140,010$205,744,443
Equipment$2,265,180$18,029,790$20,294,970
Other Land Buildings$1-$1
Land$1-$1

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$203,682,747$3,916,285▼ $2,001,037-$205,597,995
2021$201,315,854$3,295,746▼ $928,852-$203,682,748
2020$171,218,416$5,847,586▲ $24,249,852-$201,315,854
2019$178,964,031$2,114,066▼ $9,859,681-$171,218,416
2018$172,602,752$1,241,137▲ $5,120,142-$178,964,031
Compensation and Service Providers
Top Officer Pay6th percentile

Employees

NameTitleBaseTotal
Hennessy JeffProvost & VP Academic & RE$211,819$211,819
Inglis RobertVP of Finance and Admin$136,793$136,793
Pringle-CarverVP, University Advancement$135,430$135,430
White BrentAssociate Professor$126,486$126,486
Litvack MatthewProfessor$125,973$125,973
Polegato RosemaryProfessor$125,973$125,973
Ricker LaurieProfessor$125,973$125,973
Rogosin DavidProfessor$125,973$125,973
Steuter ErinProfessor$125,973$125,973
Lee MarkProfessor$125,972$125,972
Wills DeborahProfessor$125,972$125,972
Lloyd VettRegent and Full-time Faculty$125,555$125,555
Wilson AndrewRegent and Full-time Faculty$112,906$112,906
Roy GuylaineController$82,037$82,037
St-Pierre VickyProvost&VP Academic & Research$80,226$80,226
Milner ChrisBudget Director$74,352$74,352

Highest Paid Contractors

ContractorServicesLocationCompensation
Pomerleau INCConstruction&enginee-$3,823,538
AramarkFood Service-$3,383,013
Maxim Construction INCGeneral Contracting-$1,154,988
Exp Services INCArchitecture-$720,206
SunlifeInvestment Managemen-$410,781
Revenue and Support

Revenue Composition

Contributions and Grants
$31,245,764
Program Service Revenue
$29,446,874
Investment Income
$6,763,263
Other Revenue
$20,031,564
All Other Contributions
$9,908,699
Change in Net Assets
$23,773,994

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded42$4,356,545Fair Market Value (FMV)
Other Non Cash Contri Table1$8680
Total Noncash Contributions43$4,357,413-

Audited Revenue Reconciliation

Revenue per Audited Statements
$83,379,409
Revenue Not Reported on Financial Statements
$4,108,056
Revenue Not Reported on Form 990
$-18,580,562
Other Revenue Adjustments
$4,108,056
Total Revenue per Audited Statements
$64,798,847
Total Revenue per Form 990
$87,487,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,509,368
Other Expenses$21,987,353
Grants and Similar Amounts Paid$4,343,052
Total Fundraising Expense$1,818,840
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$28,262,185$2,861,651$1,162,840$32,286,676
Office Expenses$7,458,760$838,899$287,978$8,585,637
Depreciation Depletion$4,396,101--$4,396,101
Foreign Grants$4,343,052--$4,343,052
Occupancy$4,078,642-$42$4,078,684
Pension Plan Contributions$1,573,699$198,921$64,749$1,837,369
Payroll Taxes$1,405,913$177,712$57,846$1,641,471
Travel$1,132,529$206,641$89,645$1,428,815
Information Technology$968,100$36,740$6,784$1,011,624
Benefits to Members$873,698--$873,698
Current Officers, Directors, Trustees, and Key Employees-$710,782-$710,782
Fees for Services Management$536,205$10,620-$546,825
Interest$399,445$34,338-$433,783
Insurance$359,503--$359,503
Fees for Services Legal$65,993$231,841-$297,834
Advertising$60,342$72,154$147,791$280,287
Fees for Service Investment Mgmnt Fees$85,153$115,880-$201,033
Other Expenses-$154,296-$154,296
Fees for Services Accounting$27,379$95,755-$123,134
Fees for Services Other$80,539$3,063-$83,602
Other Employee Benefits$28,325$3,580$1,165$33,070
Conferences and Meetings$6,195--$6,195
Total Functional Expenses$56,141,758$5,752,873$1,818,840$63,713,471

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$64,306,345
Expenses per Audited Statements$63,713,471
Total Expenses per Form 990$63,713,471
Expenses Not Reported on Form 990$592,874
International Activity

International Summary

Offices
1
Employees
1,438
Spending
$63,713,472

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaProgram ServicesAcademic11,438$26,686,124
North AmericaProgram ServicesStudent Services--$14,006,638
North AmericaMaintaining officesBuilding & Maintenance--$11,914,864
North AmericaMaintaining officesAdministrative--$11,105,846
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
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
Deferred Contributions$72,348,632
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B Line 12C

“Mount Allison University has a code of business conduct that has a procedure for questioning financial information and compliance with this code.”

Part VI, Section B Line 15B

“Mount Allison University has a separate Human Resources committee that is part of the Board to help determine compensation of key employees.”

Part VI, Section C Line 19

“All policies and procedures are listed under Mount Allison University: www.mta.ca”

Part VI, 11B

“The form 990 is prepared by one person and the reviewing by two individuals. This provides segregation of preparation and review process.”

Filing and Contact Details

Filer

Filer Name
Mount Allison University
EIN
98-0033473
In Care Of
% GUYLAINE ROY CPACA
Phone
5063642525
Address
CA

Signing Officer

Name
Robert Inglis
Title
VP Finance & Admin
Phone
5063642243
Signed
2024-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Robert MacKinnon
Formed
1849
Voting Board Members
27
Independent Board Members
27
Employees
0
Volunteers
0

Preparer

Firm
Grant Thornton LLP
Address
CA
Preparer
Amy Zhang
Phone
4163660100
Supplemental Narrative

Additional Explanations

Part XI Line 9

“Adjustment on transaction from Canadian to US currency.”

Financial Statement Notes

Part III, Line 4 - Description of Collection

“The Owens Art Gallery permanent collection consists of approximately 4,000 works, including historical and contemporary Canadian, Indigenous, American, and European art. The historical component of the collection consists of approximately 300 18th and 19th century paintings, watercolours, prints and plaster casts (also known as the original collection), works related to the Mount Allison Ladies College, etc. For the year ended April 30, 2023, donated artwork valued at $1,178 and purchased acquisitions of $17,860 were added to the permanent collection.”

Part V, Line 4

“The Endowment Funds are used to support financial aid and the academic mission of the University.”

Part XI, Line 4B

“Other adjustment donations per benefactor system - $9,908,699 less: bequests and donations - $3,044,829 less: amortization of deferred capital contribution - $2,162,940 less: ancillary cogs - $592,873 other adjustment total - $4,108,056”

Part XII, Line 2D

“Cost of goods sold are recorded in the expenditures side of the financial statements. Cost of goods sold amount - $592,873.”

Raw XML AppendixShowing 400 of 791 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/PersonNm6Rogosin David
IRS990/Form990PartVIISectionAGrp/PersonNm7Steuter Erin
IRS990/Form990PartVIISectionAGrp/PersonNm8Litvack Matthew
IRS990/Form990PartVIISectionAGrp/PersonNm9Lee Mark
IRS990/Form990PartVIISectionAGrp/PersonNm10Wills Deborah
IRS990/Form990PartVIISectionAGrp/PersonNm11Lloyd Vett
IRS990/Form990PartVIISectionAGrp/PersonNm12Wilson Andrew
IRS990/Form990PartVIISectionAGrp/PersonNm13Roy Guylaine
IRS990/Form990PartVIISectionAGrp/PersonNm14St-Pierre Vicky
IRS990/Form990PartVIISectionAGrp/PersonNm15Milner Chris
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Provost & VP Academic & RE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP of Finance and Admin
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP, University Advancement
IRS990/Form990PartVIISectionAGrp/TitleTxt3Associate Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt4Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt5Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt6Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt7Professor
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt10Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt11REGENT AND FULL-TIME FACULTY
IRS990/Form990PartVIISectionAGrp/TitleTxt12REGENT AND FULL-TIME FACULTY
IRS990/Form990PartVIISectionAGrp/TitleTxt13Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt14Provost&VP Academic & Research
IRS990/Form990PartVIISectionAGrp/TitleTxt15Budget Director
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IRS990/MissionDesc0PROVIDES RIGOROUS LIBERAL EDUCATION PRIMARILY TO UNDERGRADUATE STUDENTS IN A CO-EDUCATIONAL, INTIMATE RESIDENTIAL ENVIRONMENT. PROVIDES SCHOLARSHIPS, BURSARIES, AND AWARDS TO STUDENTS. PLEASE SEE WWW.MTA.CA FOR A FULL DESCRIPTION OF THE UNIVERSITY'S ACTIVITIES.
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$298,644,680
Liabilities
$81,605,490
Net assets
$217,039,190
Revenue
$87,487,465
Expenses
$63,713,471
Net income
$23,773,994
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$342$108$234$68.9$66.6$2.25
2024Detailed filing. Detailed filing data is available for this year.$326$99.9$226$79.0$64.5$14.5
2023Detailed filing. Detailed filing data is available for this year.$299$81.6$217$87.5$63.7$23.8
2022Detailed filing. Detailed filing data is available for this year.$301$76.0$225$66.1$62.9$3.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$309$77.6$231$71.2$55.9$15.3
2020Summary only. Only limited summary data is available for this year.$242$72.0$170$55.4$57.2$1.80
2019Summary only. Only limited summary data is available for this year.$257$72.1$184$58.0$54.2$3.76
2018Summary only. Only limited summary data is available for this year.$258$72.9$185$59.9$54.6$5.27
2017Summary only. Only limited summary data is available for this year.$232$63.6$168$58.7$52.1$6.58
2016Summary only. Only limited summary data is available for this year.$231$68.3$163$51.1$51.5$0.39
2015Summary only. Only limited summary data is available for this year.$244$68.3$176$71.0$56.6$14.5
2014Summary only. Only limited summary data is available for this year.$245$76.5$169$68.8$59.8$9.02
2013Summary only. Only limited summary data is available for this year.$246$78.8$167$80.7$64.0$16.7
2012Summary only. Only limited summary data is available for this year.$226$69.0$157$71.3$61.9$9.38
2011Summary only. Only limited summary data is available for this year.$229$73.3$156$69.7$59.2$10.5