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Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1947.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
86 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
40 people listed on the 990; $1.2M paid to officers and key staff.
Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
President
$231,607Pt VII · Sec A
Director-Physician Assistn
$138,180Pt VII · Sec A
VP for Business & Finance
$117,331Pt VII · Sec A
Director-Occupational Ther
$108,163Pt VII · Sec A
Head Cross-Country and Tra
$102,000Pt VII · Sec A
Director of Engineering
$101,619Pt VII · Sec A
VP for Academic Affairs
$99,556Pt VII · Sec A
VP of Marketing, Enrollmen
$98,447Pt VII · Sec A
VP for Inst Advancement
$86,700Pt VII · Sec A
VP for Student Development
$63,041Pt VII · Sec A
Dean of Students
$48,978Pt VII · Sec A
Athletic Director
$46,731Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Chair
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Trustee Rotation
$0Pt VII · Sec A
Trustee Rotation
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Trustee Rotation
$0Pt VII · Sec A
William B Greer’s $226K as Chancellor is at the 46th 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 |
|---|---|---|---|---|---|---|
| William B Greer | $225,562 | $291,496 | $286,961 | $231,607 | $231,483 | $227,110 |
| Andrew Hull | $154,227 | $148,721 | $141,938 | $138,180 | $138,345 | $135,246 |
| Jacqueline Smith | $145,772 | $137,904 | $126,193 | $117,331 | — | — |
| Stephen Waers | $122,745 | — | — | — | — | — |
| Jacqueline R Steadman | — | — | — | — | $120,106 | $116,498 |
| Christopher Layne | $108,243 | $106,121 | $116,040 | $102,000 | $102,500 | — |
| Maureen Knechtel | $113,062 | $110,822 | $100,155 | — | — | — |
| Greg Harrell | $108,922 | $108,355 | $103,459 | $101,619 | — | — |
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 Milligan University 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 2Yes
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
- Loans to or from officersSch L · Pt II3 listed
Programs and updates
Educates students in Christian liberal arts.
Questions for Milligan University
Your first name shows with your question. Milligan University answers here, for everyone.
1 program · $39.9M · in their own filed words · FY2021
01
Operation of christian liberal arts university
$39.9Mprogram 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
Folds of Honor FoundationFY2025$6K
Total grants receivedfrom 2 funders$11K
Grants paid · 8 grants · $71.6M · 2019–2024
Unitemized GrantFY2024$22,032,602
Unitemized GrantFY2022$17,177,148
Basketball Hall of FameFY2022$21,800
International Conference on MissionsFY2022$6,700
Unitemized GrantFY2020$16,831,872
Etsu FoundationFY2020$20,000
Unitemized GrantFY2019$15,538,249
East Tennessee State UniversityFY2019$20,000
Federal money
Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending May 2026 · $10.0M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$8.1M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$1.4M
Federal Work-Study ProgramDepartment of Education · ALN 84.033 · Direct$177K
Federal Perkins Loan Program_federal Capital ContributionsDepartment of Education · ALN 84.038 · Direct$128K
Federal Supplemental Educational Opportunity GrantsDepartment of Education · ALN 84.007 · Direct$90K
Plus 1 smaller program.
The auditor reported no findings.
Year ending May 2025 · $10.7M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$9.0M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$1.4M
Federal Work-Study ProgramDepartment of Education · ALN 84.033 · Direct$144K
Federal Supplemental Educational Opportunity GrantsDepartment of Education · ALN 84.007 · Direct$93K
Teacher Education Assistance for College and Higher Education Grants (teach Grants)Department of Education · ALN 84.379 · Direct$37K
The auditor reported 5 findings: a weakness in money controls, questioned costs.
Year ending May 2024 · $11.3M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$9.8M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$1.0M
Federal Perkins Loan ProgramDepartment of Education · ALN 84.038 · Direct$224K
Federal Work-Study ProgramDepartment of Education · ALN 84.033 · Direct$133K
Federal Supplemental Educational Opportunity GrantsDepartment of Education · ALN 84.007 · Direct$95K
Plus 2 smaller programs.
The auditor reported no findings.
Year ending May 2023 · $11.6M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$10.0M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$848K
Federal Perkins Loan ProgramDepartment of Education · ALN 84.038 · Direct$497K
Federal Supplemental Educational Opportunity GrantsDepartment of Education · ALN 84.007 · Direct$105K
Federal Work-Study ProgramDepartment of Education · ALN 84.033 · Direct$95K
Plus 2 smaller programs.
The auditor reported no findings.
By the numbers
The FY2022 990, line by line.
Download 990
1The main four
Money inPt VIII
$57.2M
Ln 12
Fees for servicesLn 2g$37.8M
Gifts and grantsLn 1h$12.5M
Investment incomeLn 3$6.8M
Money outPt IX
$46.4M
Ln 25
Programscol B$39.9M
Managementcol C$5.5M
Fundraisingcol D$1.0M
Owns and owesPt X
$108.3M
net assets · Ln 32
Cash and savingsLn 1–2$17.2M
Total assetsLn 16$122.1M
LiabilitiesLn 26$13.8M
PeoplePt VI, VII
40
listed · VII A
PaidVII A12
Voting boardVI 1a25
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12.5M
Government grantsLn 1e$5.8M
Noncash giftsLn 1g$218K
Fundraising eventsLn 1c$11K
Fees for servicesLn 2g$37.8M
Investment incomeLn 3$6.8M
Other incomeLn 4–11$88K
Gains on assetsLn 7$5.8M
Total revenueLn 12$57.2M
Assets in detailPt X, end of year
CashLn 1$8.4M
SavingsLn 2$8.7M
Cash and savings togetherLn 1–2$17.2M
InvestmentsLn 11–13$55.8M
Land, buildings, equipmentLn 10c$40.8M
Other assetsLn 15$1.7M
Total assetsLn 16$122.1M
LiabilitiesLn 26$13.8M
Net assetsLn 32$108.3M
OperationsPt I, VI
EmployeesI 5839
VolunteersI 61
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$6.4M
Bond issues listedSch K Pt I2
Raised by those issuesSch K Pt I$13.0M
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$18K
Noncash gifts receivedSch M Pt I$218K
EndowmentSch D · Pt V
| Line | FY22 | FY21 | FY20 | FY19 | FY18 |
|---|---|---|---|---|---|
| End of yearLn 1g | $51.1M | $60.6M | $47.7M | $45.3M | $46.0M |
| Given inLn 1b | $2.0M | $719K | $1.1M | $894K | $1.3M |
| SpentLn 1d–1f | $9.5M | $1.6M | $569K | $1.9M | $1.7M |
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
| Line | Start FY22 | End FY22 |
|---|---|---|
| Cash and savingsLn 1–2 | $15.8M | $17.2M |
| InvestmentsLn 11–13 | $60.9M | $55.8M |
| Land, buildings, equipmentLn 10c | $40.1M | $40.8M |
| Total assetsLn 16 | $124.8M | $122.1M |
| LiabilitiesLn 26 | $18.3M | $13.8M |
| Net assetsLn 32 | $106.5M | $108.3M |
5Every line
Statement of functional expensesPt IX · every line
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $7K | $7K | ||
| Grants to domestic individualsLn 2 | $16.2M | $16.2M | ||
| Grants and assistance to foreign recipientsLn 3 | $18K | $18K | ||
| Pay of current officers, directors and key staffLn 5 | $927K | $254K | $499K | $174K |
| Other salaries and wagesLn 7 | $12.8M | $10.3M | $2.1M | $376K |
| Pension plan contributionsLn 8 | $674K | $564K | $86K | $24K |
| Other employee benefitsLn 9 | $1.6M | $1.3M | $284K | $60K |
| Payroll taxesLn 10 | $913K | $707K | $170K | $36K |
| Legal feesLn 11b | $19K | $19K | ||
| Accounting feesLn 11c | $75K | $75K | ||
| Investment management feesLn 11f | $173K | $173K | ||
| Other fees for servicesLn 11g | $1.6M | $1.4M | $205K | $6K |
| Advertising and promotionLn 12 | $390K | $252K | $139K | |
| Office expensesLn 13 | $923K | $536K | $309K | $78K |
| Information technologyLn 14 | $850K | $423K | $373K | $55K |
| OccupancyLn 16 | $1.3M | $1.2M | $74K | $6K |
| TravelLn 17 | $1.0M | $955K | $17K | $72K |
| Conferences, conventions and meetingsLn 19 | $12K | $5K | $7K | |
| InterestLn 20 | $368K | $368K | ||
| Depreciation, depletion and amortizationLn 22 | $2.3M | $2.2M | $145K | $12K |
| InsuranceLn 23 | $411K | $62K | $348K | |
| Other expenses (24a–d)Ln 24 | $3.8M | $3.1M | $532K | $149K |
| Total functional expensesLn 25 | $46.4M | $39.9M | $5.5M | $1.0M |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS Jan 15, 2026 | $61.4M | $57.1M | $4.3M | $122.5M | 990 PDF |
| FY2024Filed with the IRS Jan 15, 2025 | $58.3M | $52.0M | $6.3M | $116.0M | 990 PDF |
| FY2023Filed with the IRS Mar 11, 2024 | $48.7M | $47.5M | $1.2M | $106.6M | 990 PDF |
| FY2022 ViewingFiled with the IRS Apr 10, 2023 | $57.2M | $46.4M | $10.7M | $108.3M | 990 PDF |
| FY2021Filed with the IRS Apr 11, 2022 | $47.4M | $45.4M | $2.0M | $106.5M | 990 PDF |
| FY2020Filed with the IRS Apr 12, 2021 | $46.5M | $44.0M | $2.6M | $92.1M | 990 PDF |
Schedules filed Part IV
III · Programs
R · Related orgs
G · Fundraising
L · Interested persons
I · Grants
A · Public support
F · Foreign
M · Noncash
J · Pay
O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $57,184,968 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,460,783$12,542,747
I-9 Program service revenuePrior year $39,903,017$37,756,163
I-10 Investment incomePrior year $2,033,952$6,798,337
I-11 Other revenuePrior year $0$87,721
I-12 Total revenuePrior year $47,397,752$57,184,968
I-13 Grants and similar amounts paidPrior year $16,859,122$16,235,521
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $16,327,950$16,890,747
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $12,173,241$13,319,735
I-18 Total expensesPrior year $45,360,313$46,446,003
I-19 Revenue less expensesPrior year $2,037,439$10,738,965
Part VI · Governance 23 of 25 board members independent, 1 to look at
VI-1a Voting members of the governing body25
VI-1b Independent voting members23
VI-2 Family or business relationship among officers or directorsYes
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 $57,184,968 across 10 lines filed
Lines not itemized here account for $191,583 of total revenue; see the IRS return.
VIII-1c Fundraising events$10,775
VIII-1e Government grants$5,795,597
VIII-1f All other contributions, gifts and grants$6,736,375
VIII-1g Noncash contributions (included above)$217,685
VIII-1h Total contributions, gifts and grants$12,542,747
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $37,217,740 · Excluded from tax $440,042$37,657,782
VIII-3 Investment incomeExcluded from tax $967,910$967,910
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,830,427$5,830,427
VIII-8 Net income from fundraising eventsExcluded from tax −$5,481−$5,481
VIII-12 Total revenueRelated to mission $37,409,323 · Unrelated business $0 · Excluded from tax $7,232,898$57,184,968
Part IX · Statement of functional expenses $46,446,003 across 22 lines filed
IX-1 Grants to domestic organizationsPrograms $6,681$6,681
IX-2 Grants to domestic individualsPrograms $16,210,340$16,210,340
IX-3 Grants and assistance to foreign recipientsPrograms $18,500$18,500
IX-5 Pay of current officers, directors and key staffPrograms $253,833 · Management $498,966 · Fundraising $174,448$927,247
IX-7 Other salaries and wagesPrograms $10,306,601 · Management $2,081,921 · Fundraising $376,069$12,764,591
IX-8 Pension plan contributionsPrograms $563,630 · Management $86,408 · Fundraising $24,118$674,156
IX-9 Other employee benefitsPrograms $1,267,925 · Management $283,678 · Fundraising $60,390$1,611,993
IX-10 Payroll taxesPrograms $707,212 · Management $169,606 · Fundraising $35,942$912,760
IX-11b Legal feesManagement $18,844$18,844
IX-11c Accounting feesManagement $75,250$75,250
IX-11f Investment management feesManagement $172,505$172,505
IX-11g Other fees for servicesPrograms $1,427,700 · Management $204,857 · Fundraising $5,500$1,638,057
IX-12 Advertising and promotionPrograms $251,533 · Management $138,632$390,165
IX-13 Office expensesPrograms $535,900 · Management $309,291 · Fundraising $77,670$922,861
IX-14 Information technologyPrograms $422,621 · Management $372,688 · Fundraising $54,887$850,196
IX-16 OccupancyPrograms $1,238,975 · Management $73,983 · Fundraising $5,966$1,318,924
IX-17 TravelPrograms $954,604 · Management $17,427 · Fundraising $72,199$1,044,230
IX-19 Conferences, conventions and meetingsPrograms $4,624 · Management $7,339$11,963
IX-20 InterestPrograms $368,250$368,250
IX-22 Depreciation, depletion and amortizationPrograms $2,178,115 · Management $144,741 · Fundraising $11,673$2,334,529
IX-23 InsurancePrograms $62,129 · Management $348,446$410,575
IX-24 Other expenses (24a–d)Programs $3,083,028 · Management $531,675 · Fundraising $148,683$3,763,386
IX-25 Total functional expensesPrograms $39,862,201 · Management $5,536,257 · Fundraising $1,047,545$46,446,003
Part X · Balance sheet $122,087,054 assets, 19 lines filed
Asset lines not itemized here account for $438,896; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $8,438,212$8,448,108
X-2 Savings and temporary cash investmentsStart of year $7,314,540$8,737,935
X-3 Pledges and grants receivableStart of year $4,197,192$4,141,553
X-4 Accounts receivableStart of year $1,222,166$1,774,281
X-8 Inventories for sale or useStart of year $277,949$276,737
X-9 Prepaid expenses and deferred chargesStart of year $79,970$24,858
X-10c Land, buildings and equipment, netStart of year $40,146,018$40,770,037
X-13 Program-related investmentsStart of year $60,853,105$55,760,148
X-15 Other assetsStart of year $1,726,285$1,714,501
X-16 Total assetsStart of year $124,762,471$122,087,054
X-17 Accounts payable and accrued expensesStart of year $1,939,486$1,846,668
X-19 Deferred revenueStart of year $1,368,995$2,383,280
X-20 Tax-exempt bond liabilitiesStart of year $7,043,804$6,363,233
X-25 Other liabilitiesStart of year $999,650$790,705
X-26 Total liabilitiesStart of year $18,287,939$13,791,722
X-27 Net assets without donor restrictionsStart of year $36,208,370$47,391,121
X-28 Net assets with donor restrictionsStart of year $70,266,162$60,904,211
X-32 Total net assets or fund balancesStart of year $106,474,532$108,295,332
X-33 Total liabilities and net assetsStart of year $124,762,471$122,087,054
Part XI · Reconciliation of net assets $108,295,332 net assets at year end
XI-1 Total revenue$57,184,968
XI-2 Total expenses$46,446,003
XI-3 Revenue less expenses$10,738,965
XI-4 Net assets at start of year$106,474,532
XI-5 Net unrealized gains (losses) on investments−$8,884,991
XI-9 Other changes in net assets−$33,174
XI-10 Net assets at end of year$108,295,332
Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File
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