Cornell University: $5.9B Revenue, $5.8B Expenses

The composite efficiency score of 64/100 puts Cornell University at C — neither standout nor failing. Some factors run above the median (often reserves) while others run below (often revenue stability or officer-comp ratio).

On revenue, Cornell University is among the largest U.S. nonprofits: $5.9B in 2023 reported revenue. Organizations at this scale typically operate hospitals, university systems, or national federations — the financial pattern looks more like a corporation than the small-charity stereotype. Operating reserves at Cornell University are adequate: the balance sheet covers a reasonable share of annual expenses, though not a deep multi-year cushion.

Revenue trend is mildly positive across the five-year filing window — modest growth, consistent with stable funding sources keeping pace with organizational costs. Officer compensation is modest relative to organizational size: Cornell University reports $17.4M in total compensation for current officers and key employees (Form 990 Part IX, line 5) against $5.9B in revenue. The ratio is well within the bands third-party charity raters consider reasonable at this scale. In the Education category, Cornell University sits alongside universities, K-12 systems, scholarship funds, and education-research organizations. Education-sector nonprofits often hold large endowments, which affects how the reserves-and-revenue figures should be read.