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Nonprofiteer
← ALBION COLLEGE

Form 990 for tax year 2023

Filed by ALBION COLLEGE.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 14 July 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$100,603,831
Total expenses
$121,972,077
Contributions and grants received
$6,963,620
Grants paid
$56,853,611
Program service revenue
$88,377,035
Investment income
$5,055,366
Other revenue
$207,810
Total assets, end of year
$261,871,104
Total liabilities, end of year
$73,485,578
Net assets or fund balances, end of year
$188,385,526
Program services expenses (Part IX)
$108,474,787
Management and general expenses
$10,749,374
Fundraising expenses
$2,747,916
Program service expenses (Part III)
$108,474,787

Program services were 88.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $837,763

  • 1f · All other contributions, gifts and grants

    $6,125,857

  • 1g · Noncash contributions included above

    $418,649

  • 2a · Program service revenue: TUITION AND FEES

    total $72,651,313 · related or exempt $72,651,313

  • 2b · Program service revenue: RESIDENCE HALLS

    total $8,225,869 · related or exempt $8,225,869

  • 2c · Program service revenue: DINING SERVICES

    total $6,718,566 · related or exempt $6,718,566

  • 2d · Program service revenue: AUXILIARY REVENUE

    total $781,287 · related or exempt $781,287

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $3,647,414 · unrelated business $171,833 · excluded $3,475,581

  • 6a · Gross rents

    real property $15,635

  • 6c · Rental income or loss

    real property $15,635 · personal property $0

  • 6d · Net rental income or loss

    total $15,635 · excluded $15,635

  • 7a · Gross sales of assets other than inventory

    securities $31,390,638 · other assets $87,767

  • 7b · Less cost or other basis and sales expenses

    securities $28,996,673 · other assets $1,073,780

  • 7c · Gain or loss

    securities $2,393,965 · other assets -$986,013

  • 7d · Net gain or loss

    total $1,407,952 · excluded $1,407,952

  • 11a · Other revenue: OTHER

    total $137,275 · excluded $137,275

  • 11b · Other revenue: FARM INCOME

    total $54,900 · excluded $54,900

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $192,175

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $56,853,611 · program services $56,853,611

  • 5 · Compensation of officers, directors and key employees

    total $1,357,901 · program services $905,267 · management and general $452,634 · fundraising $0

  • 7 · Other salaries and wages

    total $24,056,458 · program services $20,453,292 · management and general $2,153,367 · fundraising $1,449,799

  • 8 · Pension plan contributions

    total $1,451,280 · program services $1,219,675 · management and general $148,815 · fundraising $82,790

  • 9 · Other employee benefits

    total $4,880,496 · program services $4,101,633 · management and general $500,448 · fundraising $278,415

  • 10 · Payroll taxes

    total $1,754,676 · program services $1,474,653 · management and general $179,925 · fundraising $100,098

  • 11b · Fees: legal

    total $1,021,806 · management and general $1,021,806

  • 11c · Fees: accounting

    total $255,939 · management and general $255,939

  • 11f · Fees: investment management

    total $132,028 · management and general $132,028

  • 11g · Fees: other

    total $4,155,271 · program services $2,974,441 · management and general $963,584 · fundraising $217,246

  • 12 · Advertising and promotion

    total $73,888 · program services $9,291 · management and general $63,345 · fundraising $1,252

  • 13 · Office expenses

    total $2,784,590 · program services $2,568,841 · management and general $171,427 · fundraising $44,322

  • 14 · Information technology

    total $997,185 · program services $686,027 · management and general $187,907 · fundraising $123,251

  • 16 · Occupancy

    total $3,684,755 · program services $3,399,261 · management and general $226,844 · fundraising $58,650

  • 17 · Travel

    total $1,926,546 · program services $1,792,533 · management and general $86,865 · fundraising $47,148

  • 19 · Conferences, conventions and meetings

    total $616,127 · program services $568,390 · management and general $37,930 · fundraising $9,807

  • 20 · Interest

    total $2,862,396 · program services $359,916 · management and general $2,453,974 · fundraising $48,506

  • 22 · Depreciation, depletion and amortization

    total $4,874,939 · program services $4,284,089 · management and general $590,850

  • 23 · Insurance

    total $1,074,648 · program services $16,752 · management and general $1,057,246 · fundraising $650

  • 24a · Other expenses: FOOD

    total $5,370,253 · program services $5,107,334 · management and general $48,349 · fundraising $214,570

  • 24b · Other expenses: MISCELLANEOUS

    total $1,787,284 · program services $1,699,781 · management and general $16,091 · fundraising $71,412

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $6,143,665 · end of year $5,934,577

  • 3 · Pledges and grants receivable

    beginning of year $8,749,146 · end of year $982,006

  • 4 · Accounts receivable

    beginning of year $5,114,193 · end of year $5,082,116

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $1,419,093 · end of year $1,273,010

  • 8 · Inventories for sale or use

    beginning of year $1,250 · end of year $1,250

  • 9 · Prepaid expenses and deferred charges

    beginning of year $970,760 · end of year $1,410,160

  • 10a · Land, buildings and equipment: cost or other basis

    $227,289,389

  • 10b · Land, buildings and equipment: accumulated depreciation

    $134,375,072

  • 10c · Land, buildings and equipment, net

    beginning of year $95,460,497 · end of year $92,914,317

  • 11 · Investments: publicly traded securities

    beginning of year $52,256,668 · end of year $65,918,548

  • 12 · Investments: other securities

    beginning of year $97,637,648 · end of year $86,080,500

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $5,458,541 · end of year $2,274,620

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,242,526 · end of year $4,558,012

  • 19 · Deferred revenue

    beginning of year $550,784 · end of year $312,775

  • 20 · Tax-exempt bond liabilities

    beginning of year $57,446,396 · end of year $58,029,313

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $9,000,000 · end of year $9,000,000

  • 25 · Other liabilities

    beginning of year $1,740,931 · end of year $1,585,478

  • 27 · Net assets without donor restrictions

    beginning of year $29,810,252 · end of year $17,737,300

  • 28 · Net assets with donor restrictions

    beginning of year $167,420,572 · end of year $170,648,226

Mission and programs · 2023

Mission

ALBION COLLEGE IS AN UNDERGRADUATE, LIBERAL ARTS INSTITUTION COMMITTED TO ACADEMIC EXCELLENCE. WE ARE LEARNING-CENTERED AND RECOGNIZE THAT VALUABLE LEARNING TAKES PLACE IN AND OUTSIDE OF THE CLASSROOM, ON AND OFF THE CAMPUS.

  • INSTRUCTIONAL - ALBION COLLEGE IS A PRIVATE, SELECTIVE, COEDUCATIONAL, RESIDENTIAL INSTITUTION OF HIGHER EDUCATION AFFILIATED WITH THE UNITED METHODIST CHURCH, BUT NON-SECTARIAN IN PRACTICE. THE COLLEGE PRINCIPALLY OFFERS ACADEMIC COURSES AND PROGRAMS LEADING TO A BACHELORS DEGREE IN LIBERAL ARTS. APPROXIMATELY 1,354 STUDENTS ARE ENROLLED IN THE COLLEGE.

    Expenses $98,917,098 · Grants $56,853,611 · Revenue $72,651,313

  • AUXILIARY - DINING SERVICES - ALBION COLLEGE IS A RESIDENTIAL INSTITUTION AND THE PRIMARY FUNCTION OF THE DINING AND HOSPITALITY SERVICES, MANAGED BY METZ MANAGEMENT COMPANY, IS TO PROVIDE FOOD FOR OUR STUDENTS, FACULTY, STAFF, AND GUESTS. WE STRIVE TO PROVIDE A WIDE SELECTION OF HIGH QUALITY PRODUCTS AND SERVICES THROUGH A VARIETY OF EXPERIENCES. THESE EXPERIENCES REFLECT OUR COMMITMENT TO BEING RESPONSIVE TO THE CHANGING NEEDS AND DESIRES OF OUR DIVERSE AUDIENCE. OPERATIONS INCLUDE AN ALL-YOU-CAN-EAT DINING HALL, QUICK-SERVE RESTAURANT, A COFFEE SHOP, LODGING, CATERING SERVICES, FACULTY/STAFF LUNCH BUFFET AND CONFERENCE AND EVENT SERVICES.

    Expenses $6,255,328 · Revenue $6,718,566

  • AUXILIARY - RESIDENCE HALLS - ALBION COLLEGE IS A COLLEGE COMMUNITY INSTITUTION THAT EMPHASIZES COMMUNITY AND INCLUSION THROUGH EDUCATION IN AND OUT OF THE CLASSROOM. ALBION COLLEGE STRIVES TO PROVIDE OUR STUDENTS WITH QUALITY HOUSING THAT ENHANCES A STUDENT'S LEARNING EXPERIENCE.

    Expenses $1,258,287 · Revenue $8,225,869

  • VARIOUS OTHER PROGRAM SERVICES RELATING TO THE ORGANIZATION'S MISSION. (KELLOGG CTR, CONF SERVICES, EQUESTRIAN CTR, W&G ROOM RENTAL)

    Expenses $2,044,074 · Revenue $781,287

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Dr Wayne Webster

    President

    Total calculated
    $220,496
    From this org
    $187,836
    From related orgs
    $0
    Other
    $32,660
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,836
    Bonus
    $0
    Other
    $0
    Deferred
    $21,605
    Nontaxable benefits
    $11,055
    Filer's total
    $220,496

  • Joanne E Edwards Miller

    Chair

    Total calculated
    $0
    Hours/week
    3.9

  • Allison M Maki

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Arthur Fremont Gray

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Austin G Baidas

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Brian G McPheely

    Chair of Student Development

    Total calculated
    $0
    Hours/week
    3.9

  • David A Bard

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Eleanor Debo

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Jeffrey Alan Ott

    Executive Committee

    Total calculated
    $0
    Hours/week
    3.9

  • Jeffrey J Youle

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Jessica Marie Thomas

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Joseph S Green

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Justin W Huttenlocher

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Karen R Pifer

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Keith James

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Lawrence Schook

    Chair of Academic Affairs

    Total calculated
    $0
    Hours/week
    3.9

  • Mae Ola Dunklin

    Chair of Infrastructure

    Total calculated
    $0
    Hours/week
    3.9

  • Michael E Williams

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Paul H Huth

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Steven F Sheckell

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Timothy W Wyman

    Board of Trustees Member

    Total calculated
    $0
    Hours/week
    3.1

  • Amanda Dubiel

    VP of Enrollment

    Total calculated
    $197,006
    From this org
    $168,706
    From related orgs
    $0
    Other
    $28,300
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,706
    Bonus
    $0
    Other
    $0
    Deferred
    $19,255
    Nontaxable benefits
    $9,045
    Filer's total
    $197,006

  • DR Mathew Johnson LEFT 0923

    Prior President (Severance Pay)

    Total calculated
    $351,398
    From this org
    $344,615
    From related orgs
    $0
    Other
    $6,783
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $344,615
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,783
    Filer's total
    $351,398

  • Joseph Calvaruso LEFT 1031

    Interim President

    Total calculated
    $238,164
    From this org
    $206,493
    From related orgs
    $0
    Other
    $31,671
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $206,493
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $31,671
    Filer's total
    $238,164

  • Leroy Wright

    VP of Student Development

    Total calculated
    $311,450
    From this org
    $279,972
    From related orgs
    $0
    Other
    $31,478
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $279,972
    Bonus
    $0
    Other
    $0
    Deferred
    $22,433
    Nontaxable benefits
    $9,045
    Filer's total
    $311,450

  • Marc Newman

    VP of Institutional Advancement

    Total calculated
    $309,674
    From this org
    $265,159
    From related orgs
    $0
    Other
    $44,515
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $265,159
    Bonus
    $0
    Other
    $0
    Deferred
    $22,405
    Nontaxable benefits
    $22,110
    Filer's total
    $309,674

  • Taran McZee

    VP of Belonging & Culture

    Total calculated
    $177,836
    From this org
    $141,230
    From related orgs
    $0
    Other
    $36,606
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,230
    Bonus
    $0
    Other
    $0
    Deferred
    $14,692
    Nontaxable benefits
    $21,914
    Filer's total
    $177,836

  • Amy Routhier

    Assistant VP of Advancement

    Total calculated
    $164,482
    From this org
    $123,718
    From related orgs
    $0
    Other
    $40,764
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $123,718
    Bonus
    $0
    Other
    $0
    Deferred
    $15,305
    Nontaxable benefits
    $25,459
    Filer's total
    $164,482

  • Connie O'Brien

    Asst. Professor, Econ & Management

    Total calculated
    $142,436
    From this org
    $119,886
    From related orgs
    $0
    Other
    $22,550
    Hours/week
    40

  • Lisa Lewis

    Interim Provost

    Total calculated
    $189,710
    From this org
    $162,397
    From related orgs
    $0
    Other
    $27,313
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $162,397
    Bonus
    $0
    Other
    $0
    Deferred
    $18,268
    Nontaxable benefits
    $9,045
    Filer's total
    $189,710

  • Nicolle Zellner

    Professor, Physics

    Total calculated
    $140,680
    From this org
    $131,635
    From related orgs
    $0
    Other
    $9,045
    Hours/week
    40

  • Vicki Baker

    Professor, Econ & Management

    Total calculated
    $173,662
    From this org
    $152,602
    From related orgs
    $0
    Other
    $21,060
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,602
    Bonus
    $0
    Other
    $0
    Deferred
    $12,015
    Nontaxable benefits
    $9,045
    Filer's total
    $173,662

  • Gary Black

    Chief Financial Officer

    Total calculated
    $249,243
    From this org
    $245,474
    From related orgs
    $0
    Other
    $3,769
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $245,474
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $3,769
    Filer's total
    $249,243

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Housing allowance or residence for personal use
THE PRESIDENT IS REQUIRED TO LIVE ON CAMPUS AS A CONDITION OF EMPLOYMENT. THIS IS NOT TREATED AS A TAXABLE BENEFIT.
Schedule J, Part I, Line 1a Personal services
THE PRESIDENT RECEIVES HOUSEKEEPING SERVICES BECAUSE OF SCHOOL RELATED FUNCTIONS CONDUCTED IN THE RESIDENCE. THIS IS NOT TREATED AS A TAXABLE BENEFIT.
Schedule J, Part I, Line 4a Severance or change-of-control payment
The prior president, Dr. Mathew Johnson, received a severance payment.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Briton Investments LLC

    Real Estate Holding · MI · income $0 · assets $489,168

    Directly controlled by Albion College

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • DOWNTOWN ALBION HOTEL

    Related · Hotel · MI · 53% owned · share of income -$634,863 · share of assets $6,670,113

    Directly controlled by Albion College

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Briton Acres INC

    C Corporation · Real Estate Holding · MI · 100% owned · share of income $0 · share of assets $0 · controlled entity

    Directly controlled by Albion College

  • WG Construction Services LLC

    C Corporation · Construction · MI · 100% owned · share of income -$228,511 · share of assets $423,597 · controlled entity

    Directly controlled by Albion College

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202501359349308010

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