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Nonprofit · EIN 31-4379515

MUSKINGUM UNIVERSITY

Tax-exempt · NEW CONCORD, OH 43762

Financials

$65.9M$68.9M2022$68.3M$70.1M2023$70.7M$72.7M2024
Revenue Expenses · by fiscal year end
Financials of MUSKINGUM UNIVERSITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$70,739,524$72,749,805-$2,010,281$216,919,723$38,508,392$178,411,331
June 30, 2024990$68,313,564$70,145,126-$1,831,562$210,550,133$37,997,748$172,552,385
June 30, 2023990$65,902,427$68,856,116-$2,953,689$211,323,367$39,611,128$171,712,239
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$7,325,834
of which government grants
$1,713,301
Program service revenue
$55,625,982
Investment income
$5,715,337
Net rental income
$49,411
Net gain from sales of assets
$4,676,274
Net income from fundraising events
$18,146
Net income from sales of inventory
$249,892
Other revenue
$2,072,371

Expenses

Grants and similar amounts paid
$23,144,262
Compensation of officers, directors and key employees
$2,864,454
Other salaries and wages
$17,288,974
Salaries, compensation and benefits (total)
$26,120,061
Professional fundraising fees
$0
Accounting fees
$194,531
Occupancy
$3,409,697
Travel
$1,020,567
Depreciation
$5,032,336
Program services (functional)
$61,422,425
Management and general (functional)
$10,553,036
Fundraising (functional)
$774,344

Balance sheet and other

Total assets, start of year
$210,550,133
Total assets, end of year
$216,919,723
Total liabilities, end of year
$38,508,392
Net assets, end of year
$178,411,331
Land, buildings and equipment
$98,255,375
Publicly traded securities
$58,990,795
Net assets without donor restrictions
$91,608,026
Net assets with donor restrictions
$86,803,305
Gross unrelated business income
$49,087
Gross receipts
$77,384,513
Employees
1,045
Volunteers
500
Year formed
1837
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
SUSAN S HASSELERPRESIDENT
Trustee or director, Officer
40$322,200$71,132
JENNIFER DUGANPROVOST
Officer
40$184,783$33,265
PAUL MCCLELLANDVP OF INSTITUTIONAL ADVANC
Officer
40$166,675$43,825
KEVIN WAGNERSR. DIRECTOR OF FACILITIES
Highest-paid employee
40$140,087$32,633
CYNTHIA WILKINSDIRECTOR OF NURSING
Highest-paid employee
40$156,784$12,412
PAUL SZALAYASSOCIATE PROVOST
Highest-paid employee
40$100,208$65,982
SHELLEY AMSTUTZ-SZALAYVP FOR THE STUDENT EXPERIE
Officer
40$146,225$11,145
MARCY RITZERTVICE PRESIDENT FOR ENROLLM
Officer
40$130,909$22,185
KARI WINTERSDIRECTOR OF ATHLETICS
Officer
40$112,815$17,348
BONNIE CALLAHANVP OF GRADUATE & CONTINUIN
Officer
40$100,832$15,074
MICHELLE SHAVEREXECUTIVE DIRECTOR OF STRA
Officer
40$94,138$15,624
THOMAS MCGRATHTRUSTEE AND ASSOCIATE PROF
Trustee or director
40$68,785$17,630
WILLIAM W O'HAYERVP FOR FINANCE & OPERATIONS
Officer
40$78,352$6,026
ZACH OGLESTUDENT SENATE PRESIDENT
Trustee or director
10$5,486$0
MR R GREGORY ADAMSBOARD MEMBER
Trustee or director
1$0$0
24 more people on this return
NameTitleHours / weekCompensation
MR HAROLD W BURLINGAMEBOARD MEMBER - LEFT SPRING 2025
Trustee or director
1$0
MS CHERYL CARPENTERBOARD MEMBER
Trustee or director
1$0
MR DAVID CEPEKBOARD MEMBER
Trustee or director
1$0
MS BEVERLY J COENBOARD MEMBER
Trustee or director
1$0
MS NIKHIL DEOGUNBOARD MEMBER - LEFT FALL 2024
Trustee or director
1$0
MS PATRICIA WRIGHT FRIDLEYBOARD MEMBER
Trustee or director
1$0
MR H EUGENE FOLDENBOARD MEMBER
Trustee or director
1$0
MR JOHN W GARDNERBOARD MEMBER
Trustee or director
1$0
MR DARRELL I HAZELLBOARD MEMBER
Trustee or director
1$0
MR DAVID KRATOVILLEBOARD MEMBER
Trustee or director
1$0
MR JEFFREY L GIBBSBOARD MEMBER
Trustee or director
1$0
MR D THOMPSON MCCALMONTBOARD MEMBER
Trustee or director
1$0
MR L BRENT MILLERBOARD MEMBER
Trustee or director
1$0
MR D CRAIG NORDLUNDBOARD MEMBER
Trustee or director
1$0
MR DANIEL H PLUMLYBOARD MEMBER
Trustee or director
1$0
MR JAMES A PURDYBOARD MEMBER
Trustee or director
1$0
MR ROBERT J REVELEYTRUSTEE
Trustee or director
1$0
MR JAMES W SCHMOTTERBOARD MEMBER
Trustee or director
1$0
MR DEVAVRAT PUROHITBOARD MEMBER
Trustee or director
1$0
MS HOLLY M WALTERSBOARD MEMBER
Trustee or director
1$0
MS RUTH WASEMBOARD MEMBER
Trustee or director
1$0
MS JACQUELINE DUDEK WOODSBOARD MEMBER
Trustee or director
1$0
MR WALTER R YOUNG JRBOARD MEMBER - LEFT SPRING 2025
Trustee or director
1$0
MR CHRIS BENNINGTONALUMNI COUNCIL PRESIDENT
Trustee or director
1$0
990 for the year ended June 30, 2024: 40 people
NameTitleHours / weekCompensationOther / benefits
SUSAN S HASSELERPRESIDENT
Trustee or director, Officer
40$322,967$69,873
D TIFFANY CIPOLLONESENIOR DIRECTOR OF PHILANTHROPY
Highest-paid employee
40$121,130$92,714
CE ASHLEYVP FOR FINANCE, OPERATIONS & STRATEGY
Highest-paid employee
40$204,614$5,650
PAUL MCCLELLANDVP OF INSTITUTIONAL ADVANCEMENT
Officer
40$159,888$44,283
DANIEL WILSONREGISTRAR / DIRECTOR OF INSTITUIONAL RESEARCH AND
Highest-paid employee
40$95,932$89,506
CYNTHIA WILKINSDIRECTOR OF NURSING
Highest-paid employee
40$165,072$11,698
KEVIN WAGNERSR. DIRECTOR OF FACILITIES & PHYSICAL PLANT
Highest-paid employee
40$140,804$31,314
SHELLEY AMSTUTZ-SZALAYVP FOR THE STUDENT EXPERIENCE
Officer
40$148,590$8,841
MARCY RITZERTVICE PRESIDENT FOR ENROLLMENT
Officer
40$130,101$22,072
KARI WINTERSDIRECTOR OF ATHLETICS
Officer
40$118,181$16,516
JENNIFER DUGANPROVOST
Officer
40$104,217$17,592
BONNIE CALLAHANVP OF GRADUATE & CONTINUING STUDIES
Officer
40$98,200$14,456
MICHELLE SHAVEREXECUTIVE DIRECTOR OF STRATEGIC MARKETING & COMMUN
Officer
40$94,128$14,937
DINAH F MEYERTRUSTEE AND PROFESSOR OF PSYCHOLOGY (LEFT 6/24)
Trustee or director
40$83,772$5,728
THOMAS MCGRATHTRUSTEE AND ASSOCIATE PROFESSOR OF HISTORY - TITLE
Trustee or director
40$62,707$16,640
ZACH OGLESTUDENT SENATE PRESIDENT
Trustee or director
1$2,390$0
MR R GREGORY ADAMSTRUSTEE
Trustee or director
1$0$0
MR HAROLD W BURLINGAMETRUSTEE
Trustee or director
1$0$0
MS CHERYL CARPENTERTRUSTEE
Trustee or director
1$0$0
MR DAVID CEPEKTRUSTEE
Trustee or director
1$0$0
MS BEVERLY J COENTRUSTEE
Trustee or director
1$0$0
MS NIKHIL DEOGUNTRUSTEE
Trustee or director
1$0$0
MS PATRICIA WRIGHT FRIDLEYTRUSTEE
Trustee or director
1$0$0
MR JOHN W GARDNERTRUSTEE
Trustee or director
1$0$0
MR DARRELL I HAZELLTRUSTEE
Trustee or director
1$0$0
MR DAVID KRATOVILLETRUSTEE
Trustee or director
1$0$0
MR D THOMPSON MCCALMONTTRUSTEE
Trustee or director
1$0$0
MR CHRIS BENNINGTONALUMNI COUNCIL PRESIDENT
Trustee or director
1$0$0
MR L BRENT MILLERTRUSTEE
Trustee or director
1$0$0
MR D CRAIG NORDLUNDTRUSTEE
Trustee or director
1$0$0
MR DANIEL H PLUMLYTRUSTEE
Trustee or director
1$0$0
MR JAMES A PURDYTRUSTEE
Trustee or director
1$0$0
MR ROBERT J REVELEYTRUSTEE
Trustee or director
1$0$0
MR JAMES W SCHMOTTERTRUSTEE
Trustee or director
1$0$0
MS HOLLY M WALTERSTRUSTEE
Trustee or director
1$0$0
MS RUTH WASEMTRUSTEE
Trustee or director
1$0$0
MS JACQUELINE DUDEK WOODSTRUSTEE
Trustee or director
1$0$0
MR WALTER R YOUNG JRTRUSTEE
Trustee or director
1$0$0
MR ROBERT W PATINTRUSTEE (RETIRED 10/23)
Trustee or director
1$0$0
JOHN BECKVOLDINTERIM VP OF FINANCE & OPS
Officer
40$0$0
990 for the year ended June 30, 2023: 42 people
NameTitleHours / weekCompensationOther / benefits
SUSAN S HASSELERPRESIDENT
Trustee or director, Officer
40$318,233$87,382
PHILIP E LAUBEVP OF FINANCE & OPERATIONS - FORMER
Officer
40$190,690$24,279
PAUL MCCLELLANDVP OF INSTITUTIONAL ADVANCEMENT
Officer
40$151,328$52,515
MARK SANFORDVP OF GRADUATE & CONTINUING STUDIES - FORMER
Officer
40$177,466$19,408
NANCY EVANGELISTAPROVOST
Officer
40$181,207$12,695
CYNTHIA WILKINSDIRECTOR OF NURSING
Highest-paid employee
40$163,004$11,251
PAUL SZALAYPROFESSOR OF CHEMISTRY
Highest-paid employee
40$109,956$62,849
KEVIN WAGNERSR. DIRECTOR OF FACILITIES & PHYSICAL PLANT
Highest-paid employee
40$138,475$30,895
D TIFFANY CIPOLLONESENIOR DIRECTOR OF PHILANTHROPY
Highest-paid employee
40$123,980$44,870
MARCY RITZERTVICE PRESIDENT FOR ENROLLMENT
Officer
40$117,671$20,665
MARY ARNOLDLECTURER IN OCCUPATIONAL THERAPY
Highest-paid employee
40$122,631$12,744
KARI WINTERSDIRECTOR OF ATHLETICS
Officer
40$107,128$20,557
MICHELLE SHAVEREXECUTIVE DIRECTOR OF STRATEGIC MARKETING
Officer
40$93,712$14,662
SHELLEY AMSTUTZ-SZALAYVP FOR THE STUDENT EXPERIENCE
Officer
40$101,007$7,012
BONNIE CALLAHANVP OF GRADUATE & CONTINUING STUDIES
Officer
40$90,102$14,200
DINAH MEYERTRUSTEE AND PROFESSOR OF PSYCHOLOGY
Trustee or director
40$88,398$5,961
CE ASHLEYVP FOR FINANCE, OPERATIONS & STRATEGY
Officer
40$36,227$6,500
GRACIE ANDREWSSTUDENT SENATE PRESIDENT
Trustee or director
1$1,698$0
DR JUDSON E BLAINETRUSTEE
Trustee or director
1$0$0
MR D CRAIG NORDLUNDTRUSTEE
Trustee or director
1$0$0
MR D THOMPSON MCCALMONTTRUSTEE
Trustee or director
1$0$0
MR DANIEL H PLUMLYTRUSTEE
Trustee or director
1$0$0
MR DARRELL I HAZELLTRUSTEE
Trustee or director
1$0$0
MR DAVID KRATOVILLETRUSTEE
Trustee or director
1$0$0
MR HAROLD W BURLINGAMETRUSTEE
Trustee or director
1$0$0
MR J STARK THOMPSONTRUSTEE
Trustee or director
1$0$0
MR JAMES R GRAYTRUSTEE
Trustee or director
1$0$0
MR JOHN W GARDNERTRUSTEE
Trustee or director
1$0$0
MR R GREGORY ADAMSTRUSTEE
Trustee or director
1$0$0
MR ROBERT J REVELEYTRUSTEE
Trustee or director
1$0$0
MR ROBERT W PATINTRUSTEE
Trustee or director
1$0$0
MR WALTER R YOUNG JRTRUSTEE
Trustee or director
1$0$0
MS BEVERLY J COENTRUSTEE
Trustee or director
1$0$0
MS CHERYL CARPENTERTRUSTEE
Trustee or director
1$0$0
MS JACQUELINE DUDEK WOODSTRUSTEE
Trustee or director
1$0$0
MS NIKHIL DEOGUNTRUSTEE
Trustee or director
1$0$0
MS PATRICIA WRIGHT FRIDLEYTRUSTEE
Trustee or director
1$0$0
MS RUTH WASEMTRUSTEE
Trustee or director
1$0$0
DAVID CEPEKALUMNI COUNCIL PRESIDENT
Trustee or director
1$0$0
JAMES A PURDYTRUSTEE
Trustee or director
1$0$0
HOLLY M WALTERSTRUSTEE
Trustee or director
1$0$0
JAMES W SCHMOTTERTRUSTEE
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
260 STADIUM DR, NEW CONCORD, OH 43762-1146
In care of
% PHILIP E LAUBE
Mailing address (990-N for 2014)
199 stormont street CH 134, New Concord OH 43762
Principal officer (990 for 2024)
KEVIN BROWN, 260 STADIUM DR, NEW CONCORD, OH 43762
Principal officer (990-N for 2014)
Gary Golden, 199 stormont street CH 134, New Concord OH 43725
Signed the 990
KEVIN BROWN, ASSOC VP FOR FINANCE & CONTROLLER
Phone
(740) 826-8211
Return prepared by
CLIFTONLARSONALLEN LLP

Mission

THE MISSION OF MUSKINGUM UNIVERSITY IS TO PREPARE A CONTINUUM OF LEARNERS TO THINK CRITICALLY, EXCEL PROFESSIONALLY, GROW PERSONALLY, AND CONTRIBUTE ETHICALLY TO OUR CHANGING WORLD. WE CREATE OPPORTUNITY. WE PROVIDE A STRONG RETURN ON LEARNERS' (CONTINUED ON SCHEDULE O)

990 for the year ended June 30, 2025

Program accomplishments

  • THE TRADITIONAL UNDERGRADUATE PROGRAM CONSISTS OF STUDENTS ATTENDING SCHOOL AS THEIR PRIMARY ACTIVITY, MOSTLY FULL-TIME DURING THE DAY-TIME HOURS. PROGRAMS INCLUDE 51 ACADEMIC MAJORS, 10 PRE-PROFESSIONAL PROGRAMS, INCLUDING PRE-MEDICINE AND PRE-LAW; TEACHER LICENSURE IN 21 AREAS. THERE ARE MORE THAN 40 INTERNATIONAL EXCHANGE STUDY PROGRAMS IN 18 COUNTRIES. ALSO, AVAILABLE IS THE PROFESSIONALLY-STAFFED PLUS PROGRAM FOR STUDENTS WITH LEARNING DIFFERENCES. DURING THE FISCAL YEAR ENDING IN JUNE 30, 2025, THERE WERE 1,755 STUDENTS ENROLLED IN THE UNDERGRADUATE PROGRAM.
    Expenses $58,158,414 · grants $23,144,262 · revenue $52,671,979
  • MUSKINGUM UNIVERSITY SERVES A CONTINUUM OF LEARNERS THROUGH OUR GRADUATE AND CONTINUING STUDIES PROGRAM BY OFFERING A VARIETY OF ONLINE AND HYBRID PROGRAMS FOR BOTH UNDERGRADUATE AND POST-GRADUATE DEGREE- SEEKERS AS WELL AS CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES. OUR MISSION IS TO ADDRESS THE NEEDS OF STUDENTS DESIRING AN ALTERNATIVE EDUCATION PATHWAY TO BETTER BALANCE EDUCATION WITH WORK, FAMILY AND LIFE RESPONSIBILITIES. AVAILABLE PROGRAMS INCLUDE: EDUCATION: MASTER OF ARTS IN EDUCATION, MASTER OF ARTS IN TEACHING, ED.S, TEACHER LICENSURES AND ENDORSEMENTS, AND CONTINUING EDUCATION COURSES; BUSINESS: DOCTOR OF ORGANIZATIONAL LEADERSHIP, MASTER OF ORGANIZATIONAL LEADERSHIP, MASTER OF BUSINESS ADMINISTRATION, BACHELOR OF ARTS IN BUSINESS MANAGEMENT, AND PROFESSIONAL DEVELOPMENT COURSES; HEALTH: MASTER OF OCCUPATIONAL THERAPY, BACHELOR OF SCIENCE IN NURSING RN-TO-BSN AND ACCELERATED BSN, BACHELOR OF SCIENCE IN HEALTH SCIENCE, HEALTHCARE ADMINISTRATION, MEDICAL LABORATORY STUDIES AND OCCUPATIONAL SCIENCE, AND PROFESSIONAL DEVELOPMENT COURSES. DURING THE FISCAL YEAR ENDING JUNE 30, 2025, 911 STUDENTS WERE ENROLLED IN THE GRADUATE AND CONTINUING STUDIES PROGRAM.
    Expenses $3,264,011 · revenue $4,693,218

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
31-4379515
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1936
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B410)
Assets (IRS master file)
$216,919,723
Income (IRS master file)
$77,384,513

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$70,739,524$72,749,805$216,919,723IRS
990-TJune 2025–––IRS
990June 2024$68,313,564$70,145,126$210,550,133IRS
990-TJune 2024–––IRS
990June 2023$65,902,427$68,856,116$211,323,367XML
990-TJune 2023–––IRS
990June 2022$69,143,599$65,579,062$203,474,900IRS
990-TJune 2022–––IRS
990June 2021–––IRS
990-TJune 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS
990-N for 2014
Officer: Gary Golden
June 30, 2015≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-4379515).

Questions about MUSKINGUM UNIVERSITY

What is the EIN of MUSKINGUM UNIVERSITY?
The employer identification number (EIN) of MUSKINGUM UNIVERSITY is 31-4379515.
Is MUSKINGUM UNIVERSITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1936.
Are donations to MUSKINGUM UNIVERSITY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MUSKINGUM UNIVERSITY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of MUSKINGUM UNIVERSITY due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MUSKINGUM UNIVERSITY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of MUSKINGUM UNIVERSITY?
The 990 for the year ended June 30, 2025 names KEVIN BROWN.
Who are the officers and directors of MUSKINGUM UNIVERSITY?
The 990 for the year ended June 30, 2025 lists 39 people; 14 received compensation from the organization, the highest $322,200 (SUSAN S HASSELER, PRESIDENT).
How much revenue does MUSKINGUM UNIVERSITY have?
On its 990 for the year ended June 30, 2025 it reported revenue of $70,739,524, expenses of $72,749,805 and total assets of $216,919,723 at year end.

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