You’re viewing the FY2023 filing — not the latest on file.
See the latest (FY2025) →
Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1939.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
87 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
49 people listed on the 990; $1.4M paid to officers and key staff.
Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President
$375,212Pt VII · Sec A
SR. VP and Academic Dean
$154,203Pt VII · Sec A
Vp-Business and Finance
$152,817Pt VII · Sec A
Vp-College Advancement
$149,886Pt VII · Sec A
Vp-Enrollment
$135,610Pt VII · Sec A
Vp-Marketing & Strategic Comm
$130,910Pt VII · Sec A
Vp-Planning & Student Developm
$122,320Pt VII · Sec A
Vp-Diversity, Equity & Inclusi
$115,437Pt VII · Sec A
Dean-Continuing & Graduate Pro
$112,358Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
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$0Pt VII · Sec A
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$0Pt VII · Sec A
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Treasurer
$0Pt VII · Sec A
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Secretary
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Jay N Byers’s $361K as President Through 4/2025 - *deceased* is at the 75th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 8 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Marsha Kelliher | — | $329,282 | $375,212 | $374,261 | $280,625 | — |
| Jay N Byers | $360,968 | $165,389 | — | — | — | — |
| Jay K Simmons | — | — | — | — | — | $342,450 |
| Robert J Lane | — | — | $149,886 | — | $205,710 | $161,847 |
| John Woell | $155,294 | $173,601 | $154,203 | $157,874 | $107,409 | — |
| Bret Mills | $172,632 | $6,664 | — | — | — | — |
| Robert Lane | — | — | — | $164,145 | — | — |
| Jay Simmons | — | — | — | — | $157,938 | — |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Simpson College executive salaries →Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Educates undergraduates in liberal arts at a coed residential college.
Questions for Simpson College
Your first name shows with your question. Simpson College answers here, for everyone.
1 program · $66.2M · in their own filed words · FY2022
01
Simpson college provides instruction to approximately 1,200 full and part-time undergraduate students, with major areas of instruction in business, elementary education, sciences and the arts.
$66.2Mprogram expense
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Schedule I · received and paid
Grants received · FY2025
Karen Katen FoundationFY2025$30K
Wallace Genetic Foundation II INCFY2025$20K
Greenstate Credit UnionFY2025$15K
Total grants receivedfrom 4 funders$65K
Grants paid · 8 grants · $180.8M · 2019–2024
Unitemized GrantFY2024$36,230,309
Unitemized GrantFY2024$665,258
Unitemized GrantFY2023$31,823,665
Unitemized GrantFY2023$455,463
Unitemized GrantFY2022$29,818,972
Unitemized GrantFY2021$27,925,837
Unitemized GrantFY2020$27,187,342
Unitemized GrantFY2019$26,694,779
Federal money
Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending May 2025 · $12.3M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$7.7M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$3.0M
Federal Perkins Loan Program_federal Capital ContributionsDepartment of Education · ALN 84.038 · Direct$435K
Trio Student Support ServicesDepartment of Education · ALN 84.042 · Direct$306K
Trio Upward BoundDepartment of Education · ALN 84.047 · Direct$261K
Plus 7 smaller programs.
The auditor reported: a material weakness in money controls.
Year ending May 2024 · $11.0M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$7.2M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$2.1M
Federal Perkins Loan ProgramDepartment of Education · ALN 84.038 · Direct$680K
Trio Upward BoundDepartment of Education · ALN 84.047 · Direct$289K
Trio Student Support ServicesDepartment of Education · ALN 84.042 · Direct$279K
Plus 4 smaller programs.
The auditor reported: a material weakness in money controls.
Year ending May 2023 · $11.1M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$7.2M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$1.8M
Federal Perkins Loan ProgramDepartment of Education · ALN 84.038 · Direct$680K
Education Stabilization FundDepartment of Education · ALN 84.425 · Direct$402K
Trio_upward BoundDepartment of Education · ALN 84.047 · Direct$390K
Plus 5 smaller programs.
The auditor reported: a material weakness in money controls.
Year ending May 2022 · $15.1M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$7.4M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$2.0M
Covid-19 - Arp Higher Education Emergency Relief Fund - IhesDepartment of Education · ALN 84.425E · Direct$1.8M
Federal Perkins Loan ProgramDepartment of Education · ALN 84.038 · Direct$1.6M
Covid-19 - Arp Higher Education Emergency Relief Fund - Institutional PortionDepartment of Education · ALN 84.425F · Direct$1.5M
Plus 8 smaller programs.
The auditor reported: a weakness in money controls.
By the numbers
The FY2023 990, line by line.
Download 990
1The main four
Money inPt VIII
$63.6M
Ln 12
Fees for servicesLn 2g$53.5M
Gifts and grantsLn 1h$6.9M
Other incomeLn 4–11$1.7M
Money outPt IX
$76.0M
Ln 25
Programscol B$66.2M
Managementcol C$8.5M
Fundraisingcol D$1.3M
Owns and owesPt X
$108.8M
net assets · Ln 32
Cash and savingsLn 1–2$7.3M
Total assetsLn 16$152.8M
LiabilitiesLn 26$44.1M
PeoplePt VI, VII
49
listed · VII A
PaidVII A9
Voting boardVI 1a41
IndependentVI 1b40
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.9M
Government grantsLn 1e$1.4M
Noncash giftsLn 1g$425K
Fees for servicesLn 2g$53.5M
Investment incomeLn 3$1.5M
Other incomeLn 4–11$1.7M
Gains on assetsLn 7$150K
Total revenueLn 12$63.6M
Assets in detailPt X, end of year
CashLn 1$2.6M
SavingsLn 2$4.7M
Cash and savings togetherLn 1–2$7.3M
Pledges and grants receivableLn 3$152K
Accounts receivableLn 4$1.0M
Inventories for sale or useLn 8$76K
Prepaid expenses and deferred chargesLn 9$1.3M
Land, buildings, equipmentLn 10c$56.9M
InvestmentsLn 11–13$85.7M
Other assetsLn 15$418K
Total assetsLn 16$152.8M
LiabilitiesLn 26$44.1M
Net assetsLn 32$108.8M
OperationsPt I, VI
EmployeesI 51,036
VolunteersI 640
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
BondsSch K, Pt X
Tax-exempt bond debt owedX 20$32.0M
Bond issues listedSch K Pt I1
Raised by those issuesSch K Pt I$33.4M
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$425K
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$142K
Share of the $81.9M endowmentSch D 1g0.17%
Typical, median of 1,806 orgs0.44%
EndowmentSch D · Pt V
| Line | FY23 | FY22 | FY21 | FY20 | FY19 |
|---|---|---|---|---|---|
| End of yearLn 1g | $81.9M | $95.4M | $105.3M | $83.2M | $83.8M |
| Given inLn 1b | $728K | $1.1M | $563K | $765K | $802K |
| SpentLn 1d–1f | $12.3M | $4.6M | $3.8M | $3.8M | $3.6M |
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
| Line | Start FY23 | End FY23 |
|---|---|---|
| Cash and savingsLn 1–2 | $14.6M | $7.3M |
| InvestmentsLn 11–13 | $93.7M | $85.7M |
| Land, buildings, equipmentLn 10c | $51.7M | $56.9M |
| Total assetsLn 16 | $164.1M | $152.8M |
| LiabilitiesLn 26 | $41.2M | $44.1M |
| Net assetsLn 32 | $122.9M | $108.8M |
5Every line
Statement of functional expensesPt IX · every line
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $0 | |||
| Grants to domestic individualsLn 2 | $29.8M | $29.8M | ||
| Grants and assistance to foreign recipientsLn 3 | $0 | |||
| Benefits paid to or for membersLn 4 | $0 | |||
| Pay of current officers, directors and key staffLn 5 | $0 | |||
| Pay of disqualified personsLn 6 | $0 | |||
| Other salaries and wagesLn 7 | $15.9M | $12.5M | $2.6M | $767K |
| Pension plan contributionsLn 8 | $561K | $443K | $91K | $27K |
| Other employee benefitsLn 9 | $3.4M | $2.6M | $570K | $201K |
| Payroll taxesLn 10 | $1.1M | $850K | $174K | $52K |
| Management feesLn 11a | $587K | $587K | ||
| Legal feesLn 11b | $152K | $152K | ||
| Accounting feesLn 11c | $144K | $144K | ||
| Lobbying feesLn 11d | $0 | |||
| Professional fundraising feesLn 11e | $0 | |||
| Investment management feesLn 11f | $142K | $142K | ||
| Other fees for servicesLn 11g | $2.5M | $2.5M | ||
| Advertising and promotionLn 12 | $519K | $237K | $211K | $71K |
| Office expensesLn 13 | $2.0M | $1.8M | $164K | $55K |
| Information technologyLn 14 | $1.2M | $528K | $610K | $25K |
| RoyaltiesLn 15 | $0 | |||
| OccupancyLn 16 | $8.6M | $7.8M | $737K | $54K |
| TravelLn 17 | $734K | $626K | $68K | $40K |
| Travel and entertainment for public officialsLn 18 | $0 | |||
| Conferences, conventions and meetingsLn 19 | $0 | |||
| InterestLn 20 | $1.6M | $1.5M | $148K | $19K |
| Payments to affiliatesLn 21 | $0 | |||
| Depreciation, depletion and amortizationLn 22 | $3.6M | $3.3M | $281K | $34K |
| InsuranceLn 23 | $0 | |||
| Other expenses (24a–d)Ln 24 | $3.6M | $1.7M | $1.9M | $4K |
| Total functional expensesLn 25 | $76.0M | $66.2M | $8.5M | $1.3M |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS Apr 15, 2026 | $83.8M | $85.4M | −$1.6M | $99.9M | 990 PDF |
| FY2024Filed with the IRS Apr 14, 2025 | $66.7M | $78.7M | −$12.0M | $103.5M | 990 PDF |
| FY2023 ViewingFiled with the IRS Apr 12, 2024 | $63.6M | $76.0M | −$12.4M | $108.8M | 990 PDF |
| FY2022 | $65.4M | $68.9M | −$3.5M | $122.9M | 990 PDF |
| FY2021Filed with the IRS Apr 15, 2022 | $82.6M | $65.1M | $17.6M | $137.4M | 990 PDF |
| FY2020Filed with the IRS Apr 14, 2021 | $61.2M | $64.4M | −$3.2M | $113.1M | 990 PDF |
Schedules filed Part IV
III · Programs
R · Related orgs
G · Fundraising
L · Interested persons
I · Grants
A · Public support
M · Noncash
J · Pay
O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $63,596,291 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,932,316$6,850,144
I-9 Program service revenuePrior year $53,810,382$53,538,068
I-10 Investment incomePrior year $4,687,641$1,518,226
I-11 Other revenuePrior year $10,528$1,689,853
I-12 Total revenuePrior year $65,440,867$63,596,291
I-13 Grants and similar amounts paidPrior year $27,925,837$29,818,972
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $19,419,671$20,909,117
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $21,603,086$25,313,494
I-18 Total expensesPrior year $68,948,594$76,041,583
I-19 Revenue less expensesPrior year −$3,507,727−$12,445,292
Part VI · Governance 40 of 41 board members independent, no flags
VI-1a Voting members of the governing body41
VI-1b Independent voting members40
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $63,596,291 across 12 lines filed
VIII-1e Government grants$1,443,817
VIII-1f All other contributions, gifts and grants$5,406,327
VIII-1g Noncash contributions (included above)$424,547
VIII-1h Total contributions, gifts and grants$6,850,144
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $53,538,068$53,538,068
VIII-3 Investment incomeExcluded from tax $1,368,291$1,368,291
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $149,935$149,935
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,689,853$1,689,853
VIII-12 Total revenueRelated to mission $53,538,068 · Excluded from tax $3,208,079$63,596,291
Part IX · Statement of functional expenses $76,041,583 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $29,818,972$29,818,972
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $12,523,175 · Management $2,567,001 · Fundraising $766,909$15,857,085
IX-8 Pension plan contributionsPrograms $443,272 · Management $90,862 · Fundraising $27,146$561,280
IX-9 Other employee benefitsPrograms $2,643,464 · Management $569,710 · Fundraising $200,722$3,413,896
IX-10 Payroll taxesPrograms $850,450 · Management $174,325 · Fundraising $52,081$1,076,856
IX-11a Management feesManagement $586,670$586,670
IX-11b Legal feesManagement $152,279$152,279
IX-11c Accounting feesManagement $143,613$143,613
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $141,582$141,582
IX-11g Other fees for servicesPrograms $2,464,996$2,464,996
IX-12 Advertising and promotionPrograms $237,227 · Management $210,577 · Fundraising $71,403$519,207
IX-13 Office expensesPrograms $1,815,179 · Management $163,862 · Fundraising $54,810$2,033,851
IX-14 Information technologyPrograms $528,011 · Management $610,461 · Fundraising $25,387$1,163,859
IX-15 Royalties$0
IX-16 OccupancyPrograms $7,805,425 · Management $736,975 · Fundraising $53,631$8,596,031
IX-17 TravelPrograms $626,169 · Management $67,628 · Fundraising $39,790$733,587
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $1,453,648 · Management $148,268 · Fundraising $18,729$1,620,645
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $3,277,246 · Management $280,825 · Fundraising $34,275$3,592,346
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $1,679,679 · Management $1,880,949 · Fundraising $4,200$3,564,828
IX-25 Total functional expensesPrograms $66,166,913 · Management $8,525,587 · Fundraising $1,349,083$76,041,583
Part X · Balance sheet $152,836,299 assets, 30 lines filed
X-1 Cash, non-interest-bearingStart of year $106,860$2,607,022
X-2 Savings and temporary cash investmentsStart of year $14,517,446$4,650,468
X-3 Pledges and grants receivableStart of year $1,169,721$152,462
X-4 Accounts receivableStart of year $1,164,918$1,038,329
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$75,547
X-9 Prepaid expenses and deferred chargesStart of year $1,709,501$1,349,251
X-10c Land, buildings and equipment, netStart of year $51,664,881$56,881,575
X-11 Publicly traded securitiesStart of year $64,221,060$54,944,448
X-12 Other securitiesStart of year $28,513,047$30,719,277
X-13 Program-related investmentsStart of year $1,001,938$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$417,920
X-16 Total assetsStart of year $164,069,372$152,836,299
X-17 Accounts payable and accrued expensesStart of year $4,073,799$5,959,013
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $1,084,644$1,247,881
X-20 Tax-exempt bond liabilitiesStart of year $32,180,000$31,965,000
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $1,323,864$0
X-24 Unsecured notes and loans payableStart of year $0$4,081,289
X-25 Other liabilitiesStart of year $2,502,510$805,363
X-26 Total liabilitiesStart of year $41,164,817$44,058,546
X-27 Net assets without donor restrictionsStart of year $30,509,387$18,903,150
X-28 Net assets with donor restrictionsStart of year $92,395,168$89,874,603
X-32 Total net assets or fund balancesStart of year $122,904,555$108,777,753
X-33 Total liabilities and net assetsStart of year $164,069,372$152,836,299
Part XI · Reconciliation of net assets $108,777,753 net assets at year end
XI-1 Total revenue$63,596,291
XI-2 Total expenses$76,041,583
XI-3 Revenue less expenses−$12,445,292
XI-4 Net assets at start of year$122,904,555
XI-5 Net unrealized gains (losses) on investments−$2,623,381
XI-8 Prior period adjustments$941,871
XI-10 Net assets at end of year$108,777,753
Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File
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