Simpson University FY2024 filing

Tax-deductible

Redding, CA501(c)(3)Since 1955Colleges & UniversitiesEIN 94-1339635

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Developing each student in mind, faith, and character for a life-time of meaningful work and service.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$928K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $2.5M a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$928K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $1.1M
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$31.0M
61% of total assets
Fine: liabilities are 61% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
21
of 21 voting members
Looks good: 21 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$38.7M
+4% vs prior year
Spent
$39.7M
To programs
86%
Net assets
$19.4M
By yearFY2020–FY2025
Revenue
$38.7M
FY2024▲ +4%
Revenue by fiscal year
FY2020$31.0M
FY2021$42.8M
FY2022$43.5M
FY2023$37.2M
FY2024$38.7M
FY2025$43.5M
Expenses
$39.7M
FY2024▲ +4%
Expenses by fiscal year
FY2020$31.5M
FY2021$32.3M
FY2022$37.0M
FY2023$38.0M
FY2024$39.7M
FY2025$43.1M
Net assets
$19.4M
FY2024▼ -4%
Net assets by fiscal year
FY2020$5.4M
FY2021$15.8M
FY2022$21.2M
FY2023$20.1M
FY2024$19.4M
FY2025$20.1M

From the FY2024 Form 990 (year ending April 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Jun 1953.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $34.0M Management & general 12% · $4.9M Fundraising 2% · $834K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

29 people listed on the 990; $928K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$153,521Pt VII · Sec A
Chief Financial Officer
$118,813Pt VII · Sec A
Chief Operations Officer
$116,662Pt VII · Sec A
Provost (part Year)
$115,761Pt VII · Sec A
Athletic Director
$110,590Pt VII · Sec A
Dean of Advancement
$107,480Pt VII · Sec A
Dean of School of Nursing
$102,951Pt VII · Sec A
Provost
$102,558Pt VII · Sec A

Dr Norman D Hall’s $150K as President is at the 15th 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dr Norman D Hall$149,614$153,521$137,580$134,721$124,902—
Lisa Scott$142,936$102,951————
Dale Simmons—$115,761$122,817$122,635$127,461—
Misty Smith——$126,540$105,533$114,133—
Timothy N Dietz$123,947$118,813$119,773———
Robert Quirk$116,701$116,662$117,646$116,190$123,428—
Mr Robert Quirk—————$122,989
Dr Norman Hall—————$119,305

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 University executive salaries →

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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

Nurturing students' minds, faith, and character for lifelong work and service.

Provided by the organization

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1 program · $34.0M · in their own filed words · FY2023
01

Simpson University is an institution of higher learning offering liberal arts and professional studies degrees and a graduate school. The University served approximately 701 traditional undergraduate students and 209 other education and graduate level students.

$34.0Mprogram 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 · FY2024
See all 9 funders →
Grants paid · 10 grants · $69.2M · 2019–2024
Unitemized GrantFY2024$13,859,932
Unitemized GrantFY2023$12,493,782
Unitemized GrantFY2023$81,294
Unitemized GrantFY2022$11,120,945
Unitemized GrantFY2022$57,827
Unitemized GrantFY2021$10,178,618
Unitemized GrantFY2021$1,545,736
Unitemized GrantFY2020$9,692,761
Unitemized GrantFY2020$565,672
Unitemized GrantFY2019$9,600,311

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$38.7M
Ln 12
Fees for servicesLn 2g$32.9M
Gifts and grantsLn 1h$4.5M
Other incomeLn 4–11$707K
Money outPt IX
$39.7M
Ln 25
Programscol B$34.0M
Managementcol C$4.9M
Fundraisingcol D$834K
Owns and owesPt X
$19.4M
net assets · Ln 32
Cash and savingsLn 1–2$5.7M
Total assetsLn 16$50.4M
LiabilitiesLn 26$31.0M
PeoplePt VI, VII
29
listed · VII A
PaidVII A8
Voting boardVI 1a21
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.5M
Government grantsLn 1e$2.8M
Noncash giftsLn 1g$5K
Fundraising eventsLn 1c$31K
Fees for servicesLn 2g$32.9M
Investment incomeLn 3$563K
Other incomeLn 4–11$707K
Gains on assetsLn 7$109K
Total revenueLn 12$38.7M
Assets in detailPt X, end of year
CashLn 1$163K
SavingsLn 2$5.6M
Cash and savings togetherLn 1–2$5.7M
InvestmentsLn 11–13$8.8M
Land, buildings, equipmentLn 10c$31.6M
Other assetsLn 15$1.5M
Total assetsLn 16$50.4M
LiabilitiesLn 26$31.0M
Net assetsLn 32$19.4M
OperationsPt I, VI
EmployeesI 5676
VolunteersI 640
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$7.7M$5.7M
InvestmentsLn 11–13$8.8M$8.8M
Land, buildings, equipmentLn 10c$30.1M$31.6M
Total assetsLn 16$52.0M$50.4M
LiabilitiesLn 26$31.9M$31.0M
Net assetsLn 32$20.1M$19.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$12.6M$12.6M
Pay of current officers, directors and key staffLn 5$578K$578K
Pay of disqualified personsLn 6$130K$48K$16K$66K
Other salaries and wagesLn 7$10.6M$8.5M$1.8M$335K
Other employee benefitsLn 9$1.2M$965K$184K$45K
Payroll taxesLn 10$862K$696K$133K$32K
Legal feesLn 11b$69K$15K$53K$704
Accounting feesLn 11c$252K$252K
Investment management feesLn 11f$104K$104K
Other fees for servicesLn 11g$637K$197K$395K$45K
Advertising and promotionLn 12$662K$560K$98K$4K
Office expensesLn 13$937K$757K$144K$35K
Information technologyLn 14$297K$240K$46K$11K
OccupancyLn 16$2.8M$2.6M$109K$21K
TravelLn 17$1.1M$898K$171K$42K
InterestLn 20$1.8M$1.4M$276K$68K
Depreciation, depletion and amortizationLn 22$1.1M$872K$166K$41K
InsuranceLn 23$1.1M$916K$174K$43K
Other expenses (24a–d)Ln 24$2.5M$2.3M$175K$39K
All other expensesLn 24e$389K$356K$26K$7K
Total functional expensesLn 25$39.7M$34.0M$4.9M$834K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $43.5M$43.1M$417K$20.1M 990 PDF
FY2024 Viewing $38.7M$39.7M−$1.0M$19.4M 990 PDF
FY2023 $37.2M$38.0M−$798K$20.1M 990 PDF
FY2022 $43.5M$37.0M$6.4M$21.2M 990 PDF
FY2021 $42.8M$32.3M$10.5M$15.8M 990 PDF
FY2020 $31.0M$31.5M−$486K$5.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $38,655,486 across 11 lines filed
Lines not itemized here account for $1,547,053 of total revenue; see the IRS return.
VIII-1c Fundraising events$31,456
VIII-1e Government grants$2,806,039
VIII-1f All other contributions, gifts and grants$1,680,151
VIII-1g Noncash contributions (included above)$5,058
VIII-1h Total contributions, gifts and grants$4,517,646
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $31,407,731$31,407,731
VIII-3 Investment incomeExcluded from tax $454,555$454,555
VIII-6 Net rental income or lossExcluded from tax $631,469$631,469
VIII-7 Net gain or loss on sales of assetsExcluded from tax $108,842$108,842
VIII-8 Net income from fundraising eventsExcluded from tax −$11,810−$11,810
VIII-12 Total revenueRelated to mission $32,867,303 · Unrelated business $0 · Excluded from tax $1,270,537$38,655,486
Part IX · Statement of functional expenses $39,663,609 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $12,575,076$12,575,076
IX-5 Pay of current officers, directors and key staffManagement $577,785$577,785
IX-6 Pay of disqualified personsPrograms $47,604 · Management $16,367 · Fundraising $65,818$129,789
IX-7 Other salaries and wagesPrograms $8,523,683 · Management $1,765,201 · Fundraising $334,589$10,623,473
IX-9 Other employee benefitsPrograms $965,453 · Management $183,972 · Fundraising $45,059$1,194,484
IX-10 Payroll taxesPrograms $696,360 · Management $132,695 · Fundraising $32,500$861,555
IX-11b Legal feesPrograms $15,090 · Management $53,407 · Fundraising $704$69,201
IX-11c Accounting feesManagement $252,096$252,096
IX-11f Investment management feesManagement $104,280$104,280
IX-11g Other fees for servicesPrograms $197,329 · Management $394,658 · Fundraising $44,558$636,545
IX-12 Advertising and promotionPrograms $559,649 · Management $98,277 · Fundraising $3,948$661,874
IX-13 Office expensesPrograms $757,410 · Management $144,328 · Fundraising $35,349$937,087
IX-14 Information technologyPrograms $239,729 · Management $45,681 · Fundraising $11,188$296,598
IX-16 OccupancyPrograms $2,621,617 · Management $108,775 · Fundraising $21,284$2,751,676
IX-17 TravelPrograms $897,752 · Management $171,071 · Fundraising $41,899$1,110,722
IX-20 InterestPrograms $1,449,716 · Management $276,251 · Fundraising $67,660$1,793,627
IX-22 Depreciation, depletion and amortizationPrograms $871,793 · Management $166,124 · Fundraising $40,688$1,078,605
IX-23 InsurancePrograms $915,622 · Management $174,476 · Fundraising $42,733$1,132,831
IX-24 Other expenses (24a–d)Programs $2,273,276 · Management $175,154 · Fundraising $38,587$2,487,017
IX-24e All other expensesPrograms $355,890 · Management $26,440 · Fundraising $6,958$389,288
IX-25 Total functional expensesPrograms $33,963,049 · Management $4,867,038 · Fundraising $833,522$39,663,609
Part X · Balance sheet $50,371,200 assets, 20 lines filed
Asset lines not itemized here account for $15,742; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,696,966$163,250
X-2 Savings and temporary cash investmentsStart of year $6,049,005$5,585,938
X-3 Pledges and grants receivableStart of year $3,204,881$2,492,869
X-4 Accounts receivableStart of year $162,239$151,696
X-8 Inventories for sale or useStart of year $24,210$24,210
X-9 Prepaid expenses and deferred chargesStart of year $100,799$55,504
X-10c Land, buildings and equipment, netStart of year $30,149,589$31,571,098
X-11 Publicly traded securitiesStart of year $6,468,181$6,760,317
X-12 Other securitiesStart of year $2,320,048$2,033,481
X-15 Other assetsStart of year $1,790,361$1,517,095
X-16 Total assetsStart of year $52,041,923$50,371,200
X-17 Accounts payable and accrued expensesStart of year $1,380,143$769,716
X-20 Tax-exempt bond liabilitiesStart of year $28,957,527$28,967,194
X-24 Unsecured notes and loans payableStart of year $496,000$441,000
X-25 Other liabilitiesStart of year $1,089,510$785,804
X-26 Total liabilitiesStart of year $31,923,180$30,963,714
X-27 Net assets without donor restrictionsStart of year $8,651,022$7,728,886
X-28 Net assets with donor restrictionsStart of year $11,467,721$11,678,600
X-32 Total net assets or fund balancesStart of year $20,118,743$19,407,486
X-33 Total liabilities and net assetsStart of year $52,041,923$50,371,200
Part XI · Reconciliation of net assets $19,407,486 net assets at year end
XI-1 Total revenue$38,655,486
XI-2 Total expenses$39,663,609
XI-3 Revenue less expenses−$1,008,123
XI-4 Net assets at start of year$20,118,743
XI-5 Net unrealized gains (losses) on investments$296,866
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$19,407,486

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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