Birmingham-Southern College

Analysis

Birmingham-Southern College is a registered charity in United States, based in Birmingham, AL. It received its IRS tax-exemption ruling in April 1999, 27 years ago. The IRS classifies it as a school under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending May 2023, Birmingham-Southern College reported income of $42.1m and spending of $53.4m, spending 127% of what it took in. Across the 5 years on record, from May 2019 to May 2023, income fell from $45.8m to $42.1m (-8.1%), an average of -2.1% a year. Over the whole period it spent 132% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Birmingham-Southern College sits at the 99th percentile: it is larger than about 99% of them. Against every charity in United States with reported income it ranks in the 98th percentile, and in the 99th percentile within AL. Charities of a similar size with the same main cause include Pilsen Little Village Community Mental Health Center Inc ($41.9m), Trinity Health Life Pennsylvania Inc ($42.1m) and St Francis Center of Redwood City ($41.7m).

On its Form 990 for the period ending May 2023, revenue came from contributions and grants 21% and program service revenue 78% of the total. Compensation of current officers, directors and key employees was $1.1m (2.1% of expenses). Other salaries and wages came to $15.6m. At year end it held assets of $90.4m against liabilities of $35.8m, net assets of $54.6m. It reported 711 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.