University of Kansas Memorial
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE MEMORIAL UNIONS FUNCTION AS A CONCESSIONAIRE TO THE UNIVERSITY OF KANSAS FOR THE PURPOSE OF OPERATING VARIOUS ENTERPRISES WITHIN THE KANSAS UNION BUILDING, THE BURGE UNION, THE DEBRUCE CENTER, RESIDENTIAL DINING HALLS, AND OTHER UNIVERSITY PROPERTIES ON CAMPUS.
- Income
- $42.6 million
- Spending
- $41.3 million
- Spent on programs
- 97%
- Reserves
- 3.6 months of spending
- Largest source of income
- fees for its services, 94%
- Employees
- 962
- Volunteers
- 5
- Highest pay
- $520,418, chair, provost
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: 75 out of 100. Higher than 67% of charities in its peer group (education, $10m to $100m).
Reserves
20 of 35Spendable reserves would cover 3.6 months of spending.
Debt
10 of 20It owes 49% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
15 of 15Income rose 2% on the year before.
Spending floor
15 of 1597% of spending went to programs and raising each dollar of donations cost 0 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
Fair: 65 out of 100. Higher than 4% of charities in its peer group (education, $10m to $100m).
Independent board
5 of 254 of 14 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
0 of 5Reports no independent review process for its chief executive's pay.
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 (1)
- $40.2 million spent. THE KU MEMORIAL UNION SERVES AS KU'S COMMUNITY CENTER. BY ITS NATURE, IT PROVIDES AN ENVIRONMENT IN WHICH ALL VOICES CAN BE HEARD AND CONVERSATIONS CAN OCCUR. THROUGH OPENNESS, ENGAGEMENT AND INCLUSIVENESS, THE UNION SUPPORTS STUDENT ASPIRATIONS FOR A BETTER KU AND COMMUNITY-AT-LARGE. THROUGH ITS OPERATION OF THE KANSAS UNION, THE DEBRUCE CENTER, BURGE UNION, KU DINING SERVICES AND THE KU BOOKSTORE, THE UNION FACILITATES COMMUNITY EXCHANGE BY PROVIDING ENGAGING ENVIRONMENTS AND COMPELLING PROGRAMS FOR STUDENTS, STAFF, FACULTY, ALUMNI, AND VISITORS.KUMU FULFILLS ITS EXEMPT PURPOSE THROUGH: FOOD SERVICE AND RESIDENTIAL DINING BY PROVIDING MEALS FOR UNIVERSITY STUDENTS; UNION CONCESSIONS BY PROVIDING ADDITIONAL FOOD AND SUPPLIES TO UNIVERSITY STUDENTS; AND BOOKSTORE OPERATIONS BY PROVIDING SCHOOL BOOKS AND SUPPLIES TO UNIVERSITY STUDENTS.
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 November 6, 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 May 2018.
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 November 4, 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.