American University Of Beirut
American University Of Beirut maintains over $1.6 billion in assets despite recent operational deficits.
EIN: 135596846 · New York, NY · NTEE: B43Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $782.5M |
| Total Expenses | $628.2M |
| Program Spending | 80% |
| Net Assets | $1.3B |
| Transparency Score | 85/100 |
Is American University Of Beirut Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American University Of Beirut directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American University Of Beirut
American University Of Beirut (EIN: 135596846) is a nonprofit organization based in New York, NY, classified under NTEE code B43Z. The organization reported total revenue of $782.5M and total assets of $1.7B according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American University Of Beirut's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American University Of Beirut is a major nonprofit that has been operating for 79 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $573.5M |
| Total Expenses | $628.2M |
| Surplus / Deficit | $-54,717,162 |
| Total Assets | $1.6B |
| Total Liabilities | $301.1M |
| Net Assets | $1.3B |
| Operating Margin | -9.5% |
| Debt-to-Asset Ratio | 18.9% |
| Months of Reserves | 30.4 months |
Financial Health Grade: B
In 2023, American University Of Beirut reported a deficit of $54.7M with expenses exceeding revenue, holds 30.4 months of operating reserves (strong position), has a debt-to-asset ratio of 18.9% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), American University Of Beirut's revenue has grown at a compound annual growth rate (CAGR) of 5.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +29.0% | +7.6% | -4.2% |
| 2022 | -26.9% | +17.3% | -12.8% |
| 2021 | -8.2% | -22.0% | +8.7% |
| 2020 | -4.1% | +2.6% | +1.6% |
| 2019 | +1.0% | +6.7% | +5.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1947 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American University Of Beirut with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, American University Of Beirut allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $54.7M, with expenses exceeding revenue.
- Debt-to-asset ratio: 18.9%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, which is unusual for an organization of this size and suggests that compensation for key personnel may be categorized differently or not reported under 'Officer Comp' on the 990 form, requiring further scrutiny for full transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American University Of Beirut's IRS 990 filings:
- Consistent 0% reported officer compensation, which may obscure actual executive pay.
- Operational deficit in the most recent filing period (202306), where expenses exceeded revenue by over $54 million.
Strengths
The following positive indicators were identified for American University Of Beirut:
- Substantial and growing asset base, exceeding $1.6 billion in the latest period, providing financial stability.
- Strong revenue generation, with latest reported revenue at $782,487,409.
- Consistent financial reporting over a long period (13 filings), indicating transparency in compliance.
- Significant surpluses in some years, such as 202106, demonstrating capacity for strong financial performance.
Frequently Asked Questions about American University Of Beirut
Is American University Of Beirut a legitimate charity?
Based on AI analysis of IRS 990 filings, American University Of Beirut (EIN: 135596846) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does American University Of Beirut spend its money?
American University Of Beirut directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American University Of Beirut tax-deductible?
American University Of Beirut is registered as a tax-exempt nonprofit (EIN: 135596846). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of American University Of Beirut's spending goes to programs?
American University Of Beirut directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does American University Of Beirut compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), American University Of Beirut is above average for NTEE category B43Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is American University Of Beirut located?
American University Of Beirut is headquartered in New York, New York and files with the IRS under EIN 135596846. It is classified under NTEE code B43Z.
How many years of IRS 990 filings does American University Of Beirut have?
American University Of Beirut has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $782.5M in total revenue.
How does American University Of Beirut manage its operational deficits, such as the one observed in 202306 where expenses exceeded revenue?
The organization likely covers operational deficits through its substantial asset base, including endowment drawdowns or other unrestricted funds, given its over $1.6 billion in assets.
What is the true executive compensation structure, given the 0% reported 'Officer Comp' on all filings?
The 0% reported 'Officer Comp' suggests that executive compensation might be reported under other expense categories (e.g., salaries and wages for all employees) or that the organization's officers are uncompensated, which would be highly unusual for an institution of this scale. Further detail from the full 990 form would be needed to understand this.
What is the long-term trend of the organization's net assets, considering the fluctuations in annual revenue and expenses?
Net assets have generally grown over the decade, from $944,444,367 in 201406 (Assets $1,236,810,623 - Liabilities $292,366,256) to $1,288,516,743 in 202306 (Assets $1,589,652,630 - Liabilities $301,135,887), indicating overall financial growth despite yearly variations.
Filing History
IRS 990 filing history for American University Of Beirut showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American University Of Beirut's revenue has grown by 92.6%, moving from $297.8M to $573.5M. Total assets increased by 57.4% over the same period, from $1.0B to $1.6B. Total functional expenses rose by 124.8%, from $279.4M to $628.2M. In its most recent filing year (2023), American University Of Beirut reported a deficit of $54.7M, with expenses exceeding revenue. The organization holds $301.1M in liabilities against $1.6B in assets (debt-to-asset ratio: 18.9%), resulting in net assets of $1.3B.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $573.5M | $628.2M | $1.6B | $301.1M | — | View 990 |
| 2022 | $444.5M | $583.9M | $1.7B | $317.5M | — | View 990 |
| 2021 | $608.3M | $498.0M | $1.9B | $302.2M | — | View 990 |
| 2020 | $662.4M | $638.4M | $1.7B | $505.3M | — | View 990 |
| 2019 | $690.7M | $622.5M | $1.7B | $490.3M | — | View 990 |
| 2018 | $684.1M | $583.5M | $1.6B | $459.7M | — | View 990 |
| 2017 | $620.9M | $543.6M | $1.5B | $416.4M | — | View 990 |
| 2016 | $552.7M | $508.5M | $1.3B | $355.8M | — | View 990 |
| 2015 | $515.4M | $487.1M | $1.3B | $338.6M | — | View 990 |
| 2014 | $508.4M | $455.0M | $1.2B | $292.4M | — | View 990 |
| 2013 | $463.4M | $421.7M | $1.1B | $270.7M | — | View 990 |
| 2012 | $392.2M | $370.4M | $1.0B | $239.7M | — | View 990 |
| 2011 | $297.8M | $279.4M | $1.0B | $229.7M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $573.5M, expenses of $628.2M, and assets of $1.6B (revenue +29.0% year-over-year).
- 2022: Revenue of $444.5M, expenses of $583.9M, and assets of $1.7B (revenue -26.9% year-over-year).
- 2021: Revenue of $608.3M, expenses of $498.0M, and assets of $1.9B (revenue -8.2% year-over-year).
- 2020: Revenue of $662.4M, expenses of $638.4M, and assets of $1.7B (revenue -4.1% year-over-year).
- 2019: Revenue of $690.7M, expenses of $622.5M, and assets of $1.7B (revenue +1.0% year-over-year).
- 2018: Revenue of $684.1M, expenses of $583.5M, and assets of $1.6B (revenue +10.2% year-over-year).
- 2017: Revenue of $620.9M, expenses of $543.6M, and assets of $1.5B (revenue +12.3% year-over-year).
- 2016: Revenue of $552.7M, expenses of $508.5M, and assets of $1.3B (revenue +7.2% year-over-year).
- 2015: Revenue of $515.4M, expenses of $487.1M, and assets of $1.3B (revenue +1.4% year-over-year).
- 2014: Revenue of $508.4M, expenses of $455.0M, and assets of $1.2B (revenue +9.7% year-over-year).
- 2013: Revenue of $463.4M, expenses of $421.7M, and assets of $1.1B (revenue +18.2% year-over-year).
- 2012: Revenue of $392.2M, expenses of $370.4M, and assets of $1.0B (revenue +31.7% year-over-year).
- 2011: Revenue of $297.8M, expenses of $279.4M, and assets of $1.0B.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American University Of Beirut:
Data Sources and Methodology
This transparency report for American University Of Beirut is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.