Friends University
Public records show a registered, tax-exempt organization in good standing.
What it says it does
FRIENDS UNIVERSITY, A CHRISTIAN UNIVERSITY OF QUAKER HERITAGE, EQUIPS STUDENTS TO HONOR GOD AND SERVE OTHERS BY INTEGRATING THEIR INTELLECTUAL, SPIRITUAL, AND PROFESSIONAL LIVES.
- Income
- $52.9 million
- Spending
- $48.4 million
- Spent on programs
- 90%
- Reserves
- 5.1 months of spending
- Largest source of income
- fees for its services, 80%
- Employees
- 819
- Volunteers
- 50
- Highest pay
- $353,907, trustee/president
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 80 out of 100. Higher than 74% of charities in its peer group (education, $10m to $100m).
Reserves
20 of 35Spendable reserves would cover 5.1 months of spending.
Debt
20 of 20It owes 4% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Income trend
10 of 15Income fell 4% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 19 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 90 out of 100. Higher than 25% of charities in its peer group (education, $10m to $100m).
Independent board
25 of 2520 of 21 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $35.5 million spent. THE COLLEGE OF BUSINESS, ARTS, SCIENCES, AND EDUCATION IS THE TRADITIONAL UNDERGRADUATE LIBERAL ARTS COLLEGE. STUDENTS RECEIVE A BROAD-BASED EDUCATION AND ARE GIVEN OPPORTUNITIES TO APPLY THEIR EDUCATION AND INTEGRATE THAT EDUCATION BEYOND THE CLASSROOM THROUGH INTERNSHIPS, RESEARCH PROJECTS, STUDY ABROAD, PARTICIPATION IN ATHLETICS, OR PERFORMING ARTS AND IN STUDENT ORGANIZATIONS. FALL 2024 ENROLLMENT WAS 917. (Expenses $ 515,725 including grants of $ 0)(Revenue $ 313,215) FRIENDSHIP FIELDS IS A POST SECONDARY OPTION FOR SPED STUDENTS THAT ALLOWS ADULTS WITH DISABILITIES TO EXPERIENCE COLLEGE LIFE WHILE ALSO OFFERING FRIENDS UNIVERSITY STUDENTS THE OPPORTUNITY TO WORK WITH SPECIAL NEEDS ADULTS. THE APPRENTICE INSTITUTE PROMOTES HIGHER-LEVEL THINKING, DEEPER CONVERSATION AND A CREATIVE TRACK FOR GROWING CLOSER TO GOD BY PLACING A GREATER EMPHASIS ON SPIRITUALITY, EVANGELISM AND SPIRITUAL FORMATION BY EQUIPPING AND ENCOURAGING PEOPLE TO LIVE GOOD AND BEAUTIFUL LIVES THAT WILL CHANGE THE WORLD AROUND THEM.
- $3.8 million spent. ADULT UNDERGRADUATE ONLINE PROGRAMS ARE DESIGNED FOR BUSY PEOPLE WHO PREFER AN ONLINE COLLEGE EXPERIENCE THROUGH OUR FLEX DEGREE PATHWAYS. THE COLLEGE IS COMMITTED TO PROVIDING ACADEMIC EXCELLENCE FOR A DIVERSE COMMUNITY OF LIFELONG LEARNERS. UNDERGRADUATE STUDENTS ARE ADMITTED BASED ON THEIR POTENTIAL FOR ACHIEVING ACADEMIC SUCCESS. FALL 2024 ENROLLMENT WAS 117.
- $3.5 million spent. THE MISSION OF THE GRADUATE COLLEGE IS TO PROVIDE A HIGH-QUALITY LEARNING ENVIRONMENT FOR STUDENTS SEEKING PROFESSIONAL GRADUATE EDUCATION. FALL 2024 ENROLLMENT WAS 413. (Expenses $ 515,725 including grants of $ 0)(Revenue $ 313,215) FRIENDSHIP FIELDS IS A POST SECONDARY OPTION FOR SPED STUDENTS THAT ALLOWS ADULTS WITH DISABILITIES TO EXPERIENCE COLLEGE LIFE WHILE ALSO OFFERING FRIENDS UNIVERSITY STUDENTS THE OPPORTUNITY TO WORK WITH SPECIAL NEEDS ADULTS. THE APPRENTICE INSTITUTE PROMOTES HIGHER-LEVEL THINKING, DEEPER CONVERSATION AND A CREATIVE TRACK FOR GROWING CLOSER TO GOD BY PLACING A GREATER EMPHASIS ON SPIRITUALITY, EVANGELISM AND SPIRITUAL FORMATION BY EQUIPPING AND ENCOURAGING PEOPLE TO LIVE GOOD AND BEAUTIFUL LIVES THAT WILL CHANGE THE WORLD AROUND THEM.
- $515,725 spent. FRIENDSHIP FIELDS IS A POST SECONDARY OPTION FOR SPED STUDENTS THAT ALLOWS ADULTS WITH DISABILITIES TO EXPERIENCE COLLEGE LIFE WHILE ALSO OFFERING FRIENDS UNIVERSITY STUDENTS THE OPPORTUNITY TO WORK WITH SPECIAL NEEDS ADULTS. THE APPRENTICE INSTITUTE PROMOTES HIGHER-LEVEL THINKING, DEEPER CONVERSATION AND A CREATIVE TRACK FOR GROWING CLOSER TO GOD BY PLACING A GREATER EMPHASIS ON SPIRITUALITY, EVANGELISM AND SPIRITUAL FORMATION BY EQUIPPING AND ENCOURAGING PEOPLE TO LIVE GOOD AND BEAUTIFUL LIVES THAT WILL CHANGE THE WORLD AROUND THEM.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1924.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.