Pacific Lutheran University Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
PLU SEEKS TO EDUCATE STUDENTS FOR LIVES OF THOUGHTFUL INQUIRY, SERVICE, LEADERSHIP AND CARE - FOR OTHER PEOPLE, FOR THE COMMUNITY AND FOR THE EARTH.
- Income
- $157.9 million
- Spending
- $163.7 million
- Spent on programs
- 92%
- Reserves
- -5.2 months of spending
- Largest source of income
- fees for its services, 91%
- Employees
- 2,009
- Volunteers
- 2,858
- Highest pay
- $519,606, president
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 49 out of 100. Higher than 21% of charities in its peer group (education, over $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
16 of 20It owes 28% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
10 of 15Income fell 5% on the year before.
Spending floor
15 of 1592% of spending went to programs and raising each dollar of donations cost 15 cents.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 41% of charities in its peer group (education, over $100m).
Independent board
25 of 2527 of 28 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
10 of 10Gave 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 May 31, 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 (5)
- $109.4 million spent. ACADEMIC INSTRUCTION: PLU OFFERS 34 MAJORS AND 47 MINORS, AS WELL AS GRADUATE AND PROFESSIONAL PROGRAMS IN BUSINESS (MARKETING ANALYTICS AND BUSINESS ADMINISTRATION), CREATIVE WRITING, EDUCATION, MARRIAGE AND FAMILY THERAPY, KINESIOLOGY, AND NURSING. THE UNIVERSITY HELPS MORE THAN 2,785 STUDENTS FROM ALL FAITHS AND BACKGROUNDS DISCERN THEIR VOCATIONS THROUGH COURSEWORK, MENTORSHIP AND INTERNSHIPS AT WORLD-CLASS PUGET SOUND-AREA BUSINESSES AND INSTITUTIONS. PLU SEEKS STUDENTS FROM EVERY POSSIBLE BACKGROUND, ALL RELIGIONS, ALL RACES, ALL SOCIOECONOMIC GROUPS, ALL SEXUAL ORIENTATIONS, ALL AGES, FROM ALL OVER THE WORLD. FOR THE 2024-25 ACADEMIC YEAR, 56 PERCENT OF INCOMING FIRST-YEAR STUDENTS ARE "FIRST GENERATION," COMING FROM FAMILIES WHERE NEITHER NATURAL NOR ADOPTIVE PARENTS RECEIVED A BACCALAUREATE DEGREE; 58 PERCENT SELF-IDENTIFY AS STUDENTS OF COLOR; 52 PERCENT ARE PELL GRANT-ELIGIBLE; AND 98 PERCENT RECEIVE AID AND SCHOLARSHIPS. THE FIRST AMERICAN UNIVERSITY TO HAVE STUDY AWAY CLASSES ON ALL SEVEN CONTINENTS SIMULTANEOUSLY, PLU ALSO IS THE FIRST PRIVATE UNIVERSITY ON THE WEST COAST TO RECEIVE THE PRESTIGIOUS SENATOR PAUL SIMON AWARD FOR CAMPUS INTERNATIONALIZATION. PLU HOSTS AN EMMY AWARD-WINNING MEDIALAB; A MACARTHUR AWARD-WINNING DETACHMENT OF ARMY ROTC; AND MORE THAN 80 CLUBS AND ACTIVITIES, INCLUDING 18 VARSITY ATHLETIC TEAMS IN THE NORTHWEST CONFERENCE OF NCAA DIVISION III. THE UNIVERSITY HAS PRODUCED MORE THAN 109 FULBRIGHT SCHOLARS SINCE 1975.
- $16.3 million spent. 1) OPERATIONS AND MAINTENANCE OF PLANT INCLUDING DEPRECIATION, INTEREST EXPENSE AND AMORTIZATION. 2) PUBLIC SERVICE.
- $15.8 million spent. ACADEMIC SUPPORT AND STUDENT SERVICES: AT PLU, STUDENTS ARE OFFERED MANY SUPPORT SERVICES, INCLUDING ACADEMIC ASSISTANCE AND ADVISING, ACCOMMODATIONS AND ACCESSIBILITY SERVICES, CAREER CONNECTIONS AND CAMPUS MINISTRY. HIGHLIGHTS OF 2024-2025 INCLUDED THE USE OF AI CHATBOT TO ANSWER STUDENT QUESTIONS 24/7 WITH HUMAN EMPLOYEE MONITORING AND FOLLOWUP AND CONTINUING DEVELOPMENT OF WELLNESS & HEALTH RESOURCES INCLUDING FOOD PANTRY AND SUPPORT SERVICES. THE CENTER FOR STUDENTS (CSS) REMAINS AT THE CENTER OF STUDENT SUPPORT, DIRECTING STUDENTS TO SUPPORT UNITS ACROSS CAMPUS FOR HELP BOTH WITH ACADEMIC NEEDS AS WELL AS PERSONAL SUPPORT. THE CSS DIRECTLY CAN PROVIDE ACADEMIC ADVISING, DEGREE PLANNING, DIRECTION TO TUTORING/ASSIGNMENT HELP AND CAREER PLANNING.
- $8.4 million spent. AUXILIARY ENTERPRISES: PLU OFFERS NINE RESIDENCE HALLS; EIGHT TRADITIONAL STYLE RESIDENCE HALLS AND ONE APARTMENT-STYLE COMPLEX. DURING THE 2024-25 ACADEMIC YEAR, ON-CAMPUS RESIDENTIAL STUDENTS SERVED 1,067 STUDENTS IN FALL AND SPRING SEMESTERS. PLUDELIVERED DINING SERVICES TO STUDENTS, FACULTY, STAFF AND THE NEIGHBORING COMMUNITY. WE ARE DEDICATED TO PROVIDING NUTRITIONALLY SOUND AND SUSTAINABLY SOURCED MEALS AT OUR MODERN DINING HALL, AT A NOTED RESTAURANT OPEN TO THE PUBLIC AND CAMPUS COMMUNITY, AND THROUGH SEVERAL CONVENIENT QUICK SERVE OPTIONS LOCATED ACROSS CAMPUS. DINING SERVICES IS A CAMPUS LEADER IN SUSTAINABLE INITIATIVES, OFFERS NUTRITION EDUCATION AND CULINARY ADVENTURE CLASSES, AVAILABLE TO EVERYONE. PLU HOSTED OVER 27,000 GUESTS ATTENDING APPROXIMATELY 60 NON-PLU CONFERENCES, CAMPS AND EVENTS DURING 2022-2023. CONFERENCES RANGE IN SIZE FROM ONE-DAY TRAININGS TO OVERNIGHT RETREATS; EDUCATION CONFERENCES; MUSIC CONCERTS; SPORTS CAMPS AND CLINICS. PLUS, HOSPITALITY SERVICES AND CAMPUS RESTAURANTS, INCLUDING THE CATERING DEPARTMENT, PROVIDES MEALS FOR MOST EVENTS AS WELL AS PLU FUNCTIONS. PLU RENTED RESIDENCE HALL ROOMS AND CAMPUS MEETING SPACES TO NEARLY 3,000 GUESTS OVER THE SPAN OF 2 MONTHS DURING THE SUMMER CONFERENCE SEASON.
- (Expenses $ 8,446,326 including grants of $)(Revenue $ 4,807,651) AUXILIARY ENTERPRISES: PLU OFFERS NINE RESIDENCE HALLS; EIGHT TRADITIONAL STYLE RESIDENCE HALLS AND ONE APARTMENT-STYLE COMPLEX. DURING THE 2024-25 ACADEMIC YEAR, ON-CAMPUS RESIDENTIAL STUDENTS SERVED 1,067 STUDENTS IN FALL AND SPRING SEMESTERS. PLUDELIVERED DINING SERVICES TO STUDENTS, FACULTY, STAFF AND THE NEIGHBORING COMMUNITY. WE ARE DEDICATED TO PROVIDING NUTRITIONALLY SOUND AND SUSTAINABLY SOURCED MEALS AT OUR MODERN DINING HALL, AT A NOTED RESTAURANT OPEN TO THE PUBLIC AND CAMPUS COMMUNITY, AND THROUGH SEVERAL CONVENIENT QUICK SERVE OPTIONS LOCATED ACROSS CAMPUS. DINING SERVICES IS A CAMPUS LEADER IN SUSTAINABLE INITIATIVES, OFFERS NUTRITION EDUCATION AND CULINARY ADVENTURE CLASSES, AVAILABLE TO EVERYONE. PLU HOSTED OVER 27,000 GUESTS ATTENDING APPROXIMATELY 60 NON-PLU CONFERENCES, CAMPS AND EVENTS DURING 2022-2023. CONFERENCES RANGE IN SIZE FROM ONE-DAY TRAININGS TO OVERNIGHT RETREATS; EDUCATION CONFERENCES; MUSIC CONCERTS; SPORTS CAMPS AND CLINICS. PLUS, HOSPITALITY SERVICES AND CAMPUS RESTAURANTS, INCLUDING THE CATERING DEPARTMENT, PROVIDES MEALS FOR MOST EVENTS AS WELL AS PLU FUNCTIONS. PLU RENTED RESIDENCE HALL ROOMS AND CAMPUS MEETING SPACES TO NEARLY 3,000 GUESTS OVER THE SPAN OF 2 MONTHS DURING THE SUMMER CONFERENCE SEASON.
Source: Form 990 for the year ending May 31, 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 September 7, 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 September 30, 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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending May 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2010.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.