Civic Intelligence

Mount Allison University

990 • Fiscal year 2024 • EIN 98-0033473

May 01, 2023 to Apr 30, 2024 • Filed on Mar 11, 2025

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

52nd percentile

0.31x

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

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

1.26x

Higher debt load relative to revenue than 79% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

78th percentile

18%

Higher net margin than 78% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

5th percentile

$181,875

Higher top officer pay than 5% of similar nonprofits.

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

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

63rd percentile

9.1%

Faster asset growth than 63% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-9.7%

Faster revenue growth than 10% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$325,778,592

Up $27,133,912 (+9.1%) from 2023

Net Assets

Up

$225,905,487

Up $8,866,297 (+4.1%) from 2023

Liabilities

Up

$99,873,105

Up $18,267,615 (+22%) from 2023

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin78th percentile

Revenue

Down

$78,996,621

Down $8,490,844 (-9.7%) from 2023

Expenses

Up

$64,521,427

Up $807,956 (+1.3%) from 2023

Net Income

Down

$14,475,194

Down $9,298,800 (-39%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth63rd 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

2024

Assets$325,778,592
Liabilities$99,873,105
Net Assets$225,905,487
Open 2024 Filing

Operations Trend

Revenue Growth10th 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

2024

Revenue$78,996,621
Expenses$64,521,427
Net Income$14,475,194
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Mar 11, 2025
Return Version
2023v6.0
Gross Receipts
$107,795,889
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$179,425,905$194,278,475▲ $14,852,570
Rtn Earn Endowment Incm Other Fnds$174,025,093$182,292,746▲ $8,267,653
Land, Buildings, and Equipment, Net$101,869,615$113,976,845▲ $12,107,230
Pd in Cap Srpls Land Bldg Eqp Fund$43,014,097$43,612,741▲ $598,644
Savings and Temporary Cash Investments$2,455,921$6,037,548▲ $3,581,627
Accounts Receivable$1,231,944$1,994,051▲ $762,107
Prepaid Expenses and Deferred Charges$1,145,517$1,165,423▲ $19,906
Pledges and Grants Receivable$1,009,588$910,766▼ $98,822
Inventories for Sale or Use$391,167$368,837▼ $22,330
Cash and Non-Interest-Bearing Accounts$2,796,036$47,344▼ $2,748,692
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$298,644,680$325,778,592▲ $27,133,912
Other Assets Total$8,318,987$6,999,303▼ $1,319,684
Liabilities
Other Liabilities$72,348,632$90,779,857▲ $18,431,225
Accounts Payable and Accrued Expenses$7,792,418$7,276,803▼ $515,615
Deferred Revenue$1,464,440$1,816,445▲ $352,005
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$81,605,490$99,873,105▲ $18,267,615
Net Assets / Fund Balance
Total Net Assets Fund Balance$217,039,190$225,905,487▲ $8,866,297
Total Liabilities and Net Assets / Fund Balance$298,644,680$325,778,592▲ $27,133,912

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$111,884,257$108,322,190$220,206,447
Equipment$2,092,587$18,704,235$20,796,822
Land$1-$1

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$205,597,996$3,457,574▲ $7,737,167-$216,792,737
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
Compensation and Service Providers
Top Officer Pay5th percentile

Employees

NameTitleBaseTotal
MacKinnon RobertPresident and Vice-Chancellor$181,875$181,875
Inglis RobertVP of Finance and Admin$143,720$143,720
St-Pierre VickyProvost&VP Academic & Research$134,781$134,781
Pringle-CarverVP, University Advancement$134,626$134,626
White BrentAssociate Professor$126,433$126,433
Lloyd VettRegent and Full-time Faculty$124,187$124,187
Polegato RosemaryProfessor$124,187$124,187
Ricker LaurieProfessor$124,187$124,187
Rogosin DavidProfessor$124,187$124,187
Wilson AndrewRegent and Full-time Faculty$113,722$113,722
Milner ChrisBudget Director$85,558$85,558
Roy GuylaineController$81,538$81,538
Hennessy JeffPresident & Vice Chancellor$36,375$36,375

Highest Paid Contractors

ContractorServicesLocationCompensation
Pomerleau INCConstruction&enginee-$14,891,758
AramarkFood Service-$3,811,209
EXP Architects IncArchitecture-$1,438,955
SunlifeInvestment Managemen-$547,815
Siemens Canada LimitedControls/control wir-$495,426
Revenue and Support

Revenue Composition

Contributions and Grants
$35,800,443
Program Service Revenue
$32,248,431
Investment Income
$10,363,917
Other Revenue
$583,830
All Other Contributions
$13,630,111
Change in Net Assets
$14,475,194

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 Traded64$8,551,688Fair Market Value (FMV)
Other Non Cash Contri Table1$8540
Total Noncash Contributions65$8,552,542-

Audited Revenue Reconciliation

Revenue per Audited Statements
$69,872,453
Revenue Not Reported on Financial Statements
$9,136,872
Other Revenue Adjustments
$9,136,872
Total Revenue per Audited Statements
$69,872,453
Total Revenue per Form 990
$79,009,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$37,057,447
Other Expenses$22,118,604
Grants and Similar Amounts Paid$4,333,467
Total Fundraising Expense$2,028,636
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$29,170,761$2,592,441$1,238,425$33,001,627
Office Expenses$7,841,272$420,419$346,421$8,608,112
Depreciation Depletion$4,474,582--$4,474,582
Foreign Grants$4,333,467--$4,333,467
Occupancy$4,038,921-$83$4,039,004
Travel$1,419,294$284,463$72,710$1,776,467
Payroll Taxes$1,514,101$181,365$64,280$1,759,746
Pension Plan Contributions$1,158,276$138,743$49,174$1,346,193
Benefits to Members$1,011,909--$1,011,909
Information Technology$879,427$53,989$974$934,390
Current Officers, Directors, Trustees, and Key Employees-$901,756-$901,756
Fees for Services Management$587,847--$587,847
Advertising$59,595$71,957$254,811$386,363
Insurance$351,741--$351,741
Fees for Services Legal-$335,001-$335,001
Fees for Service Investment Mgmnt Fees$130,734$111,155-$241,889
Other Expenses-$216,735-$216,735
Fees for Services Other$74,858--$74,858
Fees for Services Accounting$24,062$38,883-$62,945
Other Employee Benefits$41,407$4,960$1,758$48,125
Interest$15,354$413-$15,767
Conferences and Meetings$12,903--$12,903
Total Functional Expenses$57,140,511$5,352,280$2,028,636$64,521,427

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$65,147,937
Expenses per Audited Statements$64,521,425
Total Expenses per Form 990$64,521,425
Expenses Not Reported on Form 990$626,512
International Activity

International Summary

Offices
1
Employees
596
Spending
$64,521,426

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 ServicesAcademic1596$27,170,010
North AmericaProgram ServicesStudent Services--$14,584,849
North AmericaProgram ServicesMaintenance--$12,131,322
North AmericaProgram ServicesAdmin--$10,635,245
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$78,155,521
Bank Indebtness$11,119,838
Employee Future Benefit Program$1,504,498
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
DR Ian Sutherland
Title
VP of Finance & Admi
Phone
5063642243
Signed
2025-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
DR Ian Sutherland
Formed
1849
Voting Board Members
28
Independent Board Members
28
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, 2024, donated artwork valued at $356 and purchased acquisitions of $33,465 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 - $13,630,111 less: bequests and donations - $1,779,956 less: amortization of deferred capital contribution - $2,086,771 less: ancillary cogs - $626,512”

Part XII, Line 2D

“Cost of goods sold are recorded in the expenditures side of the financial statements. Cost of goods sold amount - $626,515.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President and Vice-Chancellor
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP of Finance and Admin
IRS990/Form990PartVIISectionAGrp/TitleTxt2Provost&VP Academic & Research
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP, University Advancement
IRS990/Form990PartVIISectionAGrp/TitleTxt4Associate Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt5Regent and Full-time Faculty
IRS990/Form990PartVIISectionAGrp/TitleTxt6Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt7Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt8Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt9REGENT AND FULL-TIME FACULTY
IRS990/Form990PartVIISectionAGrp/TitleTxt10Budget Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Controller
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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

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

Open filing
Assets
$325,778,592
Liabilities
$99,873,105
Net assets
$225,905,487
Revenue
$78,996,621
Expenses
$64,521,427
Net income
$14,475,194
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