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EIN95-2544535

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University of San Diego

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
March 1946[2]
Publication 78 data
Not listed[3]
Total revenue, period ending Jun 2025
$741,185,768[4]

University of San Diego is located in San Diego, California, and the IRS lists it as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $741,185,768 for the tax period ending June 2025[4].

IRS status

The IRS lists University of San Diego as exempt under section 501(c)(3), classification: Religious Organization[1]. Its foundation code is 11, described as School 170(b)(1)(A)(ii)[6]. The master file lists it as a subordinate organization in a group exemption, group exemption number 0928[7]. Its EIN does not appear in the IRS Publication 78 data file dated October 2026[3].

Item IRS record
EIN[5] 95-2544535
Location in IRS records[5] San Diego, California
Exempt under[1] Section 501(c)(3)
IRS classification[1] Religious Organization
Ruling date[2] March 1946
Foundation code[6] 11: School 170(b)(1)(A)(ii)
Publication 78 data[3] Not listed
Group exemption[7] a subordinate organization in a group exemption, group exemption number 0928
Filing requirement[8] 990 (all other) or 990EZ return
Fiscal year ends[9] June
Latest e-filed return[10] Form 990, tax period ending June 2025

Finances as reported to the IRS

On its Form 990 for the tax period ending June 2023, University of San Diego reported total revenue of $554,548,971, total expenses of $563,765,452 and net assets of $1,414,821,774[11]. Revenue lines included program service revenue of $470,950,038 and contributions, gifts and grants of $66,700,051[12]. Total revenue was $509,708,958 on its Form 990 for the tax period ending June 2021[13] and $586,050,045 for the tax period ending June 2022[14]. Total revenue for June 2023 was lower than for June 2022[14][11].

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $741,185,768 and total assets of $1,915,674,606.[4]

June 2021: total revenue $509.7M$509.7MJune 2021: total expenses $463.0M$463.0MJun 2021June 2022: total revenue $586.1M$586.1MJune 2022: total expenses $520.1M$520.1MJun 2022June 2023: total revenue $554.5M$554.5MJune 2023: total expenses $563.8M$563.8MJun 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[11].
Tax period ending Form Total revenue Total expenses Net assets at year end
June 2021[13]Form 990$509,708,958$463,007,341$1,411,585,739
June 2022[14]Form 990$586,050,045$520,081,186$1,385,911,144
June 2023[11]Form 990$554,548,971$563,765,452$1,414,821,774

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending June 2023

Line Amount
Total assets[15] $1,767,903,401
Total liabilities[15] $353,081,627
Net assets or fund balances[15] $1,414,821,774

Employees. University of San Diego reported 5,640 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[16]

Compensation over $100,000. On the Form 990 for the tax period ending June 2023, University of San Diego reported 473 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[17]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, University of San Diego answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States.[18]

Questions people ask

What is the EIN of University of San Diego?
The IRS Business Master File lists University of San Diego with EIN 95-2544535[5].
Is University of San Diego a 501(c)(3)?
Yes, the IRS lists it as exempt under section 501(c)(3), classification: Religious Organization[1].
Where is University of San Diego located?
The IRS master file lists it in San Diego, California[5].
Is University of San Diego in Publication 78?
Its EIN does not appear in the IRS Publication 78 data file dated October 2026[3]. The file notes that some eligible organizations, such as group subordinates, are not listed separately[3].
What revenue did University of San Diego report?
On its Form 990 for the tax period ending June 2023, it reported total revenue of $554,548,971[11]. The IRS master file lists $741,185,768 for the tax period ending June 2025[4].

Facts and sources

  1. The IRS lists University of San Diego as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Religious Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is March 1946. IRS EO Business Master File
  3. EIN 95-2544535 does not appear in the IRS Publication 78 data file dated October 2026 (the list of organizations eligible to receive tax-deductible charitable contributions). Some eligible organizations, such as churches and group subordinates, are not listed separately. IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $741,185,768 and total assets of $1,915,674,606. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists University of San Diego with employer identification number (EIN) 95-2544535, located in San Diego, California. IRS EO Business Master File
  6. IRS foundation code 11 for University of San Diego: School 170(b)(1)(A)(ii). IRS EO Business Master File
  7. The IRS master file lists University of San Diego as a subordinate organization in a group exemption, group exemption number 0928. IRS EO Business Master File
  8. IRS filing requirement code 01 for University of San Diego: 990 (all other) or 990EZ return. IRS EO Business Master File
  9. University of San Diego's accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
  10. The IRS Form 990 series e-file data released in 2026 includes a Form 990 from University of San Diego for the tax period ending June 2025. IRS Form 990 e-file data
  11. On its Form 990 for the tax period ending June 2023, University of San Diego reported total revenue $554,548,971, total expenses $563,765,452, net assets or fund balances at year end $1,414,821,774. IRS SOI Form 990 extracts
  12. Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $66,700,051 (Part VIII, line 1h); program service revenue $470,950,038 (Part VIII, line 2g); investment income $5,465,915 (Part VIII, line 3); total revenue $554,548,971 (Part VIII, line 12). IRS SOI Form 990 extracts
  13. On its Form 990 for the tax period ending June 2021, University of San Diego reported total revenue $509,708,958, total expenses $463,007,341, net assets or fund balances at year end $1,411,585,739. IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending June 2022, University of San Diego reported total revenue $586,050,045, total expenses $520,081,186, net assets or fund balances at year end $1,385,911,144. IRS SOI Form 990 extracts
  15. Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $1,767,903,401, total liabilities $353,081,627, net assets or fund balances $1,414,821,774. IRS SOI Form 990 extracts
  16. University of San Diego reported 5,640 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  17. On the Form 990 for the tax period ending June 2023, University of San Diego reported 473 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  18. In the Form 990 checklist (Part IV) for the tax period ending June 2023, University of San Diego answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.