LYON COLLEGE (EIN 710246213) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1872

Legal Domicile

Principal Officer

MARSHALL BUTLER

Phone

8004232542

Tax Period

2024-07-01 to 2025-06-30

LYON COLLEGE, founded in 1872, is a mid-sized nonprofit in the Education sector that reported $28.4M in total revenue in fiscal year 2017. Expenses of $36.2M exceeded revenue, resulting in a 27% operating deficit.

Mission

LYON COLLEGE OFFERS A LIBERAL ARTS EDUCATION OF SUPERIOR QUALITY IN A PERSONALIZED SETTING. A SELECTIVE, INDEPENDENT, UNDERGRADUATE, RESIDENTIAL TEACHING AND LEARNING COMMUNITY AFFILIATED WITH THE PRESBYTERIAN CHURCH (USA). LYON ENCOURAGES THE FREE INTELLECTUAL INQUIRY ESSENTIAL TO SOCIAL, ETHICAL AND SPIRITUAL GROWTH. WITH A RICH SCHOLARLY AND RELIGIOUS HERITAGE, LYON DEVELOPS, IN A CULTURE OF HONOR, RESPONSIBLE CITIZENS AND LEADERS COMMITTED TO CONTINUED PERSONAL GROWTH AND SERVICE.

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $21,962,496

Program Service Revenue $24,972,566

Investment Income $4,165,001

Other Revenue $1,395,183

TOTAL REVENUE $52,495,246

Expense Breakdown

Grants Paid $13,483,199

Salaries & Benefits $17,814,255

Fundraising Expenses $2,108,686

Program Expenses $50,339,144

Other Expenses $31,284,562

TOTAL EXPENSES $62,582,016

Year-over-Year Comparison

	2024	2023	Change
Revenue	$52,495,246	$34,339,062	+0.5%
Expenses	$62,582,016	$62,152,246	+0.0%
Net Income	$-10,086,770	$-27,813,184	-0.6%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

580

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$574,766

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JASON EARLEY	TRUSTEE	0.50	Director	$0	$0	$0
VICTOR WERLEY	CHAIRMAN	0.50	Officer Director	$0	$0	$0
TERRELL KING	TRUSTEE	0.50	Director	$0	$0	$0
DAVID JONES	TRUSTEE	0.50	Director	$0	$0	$0
JAMES L RUTHERFORD III	TRUSTEE	0.50	Director	$0	$0	$0
WILLIAM BRANCH JR	CLERGY TRUSTEE	0.50	Director	$0	$0	$0
SUZANNE BLAIR	TRUSTEE, SECRETARY/TREASURER FEB.-JUNE	0.50	Officer Director	$0	$0	$0
BEN BRAINARD	TRUSTEE	0.50	Director	$0	$0	$0
ISABELLA BEASLEY	YOUNG ALUMNI TRUSTEE	0.50	Director	$0	$0	$0
CALLI LONG	YOUNG ALUMNI TRUSTEE	0.50	Director	$0	$0	$0
JONATHON THOMPSON	TRUSTEE	0.50	Director	$0	$0	$0
JOHN BELLER	VICE CHAIRMAN	0.50	Officer Director	$0	$0	$0
GARY PAXON	TRUSTEE, SECRETARY/TREASURER JULY-FEB.	0.50	Officer Director	$0	$0	$0
RACHEL GOLDEN	ALUMNI TRUSTEE	0.50	Director	$0	$0	$0
ENID OLVEY	TRUSTEE	0.50	Director	$0	$0	$0
MELISSA TAVERNER	PRESIDENT	40.00	Officer	$339,073	$28,693	$367,766
MARSHALL BUTLER	VP OF BUSINESS AND FINANCE	40.00	Officer	$207,000	$0	$207,000
ELEANOR GREEN	DEAN OF VET MEDICINE SCHOOL	40.00	Highest	$409,538	$9,087	$418,625
ANTHONY K GRAFTON	EXEC. VP FOR ACADEMIC AFFAIRS & PROVOST	40.00	Highest	$154,084	$34,017	$188,101
ASHLEY MOUNTS	ASSOCIATE DEAN OF SCHOOL OF VET MEDICINE	40.00	Highest	$146,893	$17,253	$164,146
REBECCA LE	DIRECTOR OF NURSING	40.00	Highest	$129,906	$28,128	$158,034
BURKE SOFFE	DEAN OF DENTAL MEDICINE SCHOOL	40.00	Highest	$431,321	$46,833	$478,154

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$52,495,246	$62,582,016	$169,953,183	$-10,086,770
2024	$34,339,062	$62,152,246	$123,712,110	$-27,813,184
2023	$26,364,334	$41,936,415	$107,411,723	$-15,572,081
2022	$33,951,461	$37,580,960	$114,547,057	$-3,629,499
2021	$34,275,899	$38,131,695	$134,360,694	$-3,855,796
2020	$86,085,291	$38,694,967	$123,601,138	$47,390,324
2019	$28,785,427	$39,253,234	$85,834,856	$-10,467,807
2018	$28,406,665	$36,192,371	$87,213,938	$-7,785,706

LYON COLLEGE