2023-05-08T15:12:09-07:00 2022-06-30 200609534 DESENA & COMPANY CPAS LLC 100 Eagle Rock Avenue Suite 110 East Hanover NJ 07936 990 2021-07-01 131740285 ALLIANCE UNIVERSITY ALLI 6463786100 2 WASHINGTON STREET NEW YORK NY 10004 RAJAN S MATHEWS President 2023-05-08 false RAJAN S MATHEWS 999009999 Raymond B Desena CPA P00528300 9736023300 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z RAJAN S MATHEWS 47418744 false X www.allianceu.edu X 1944 NY ALLIANCE UNIVERSITY, A CHRISTIAN & MISSIONARY ALLIANCE EDUCATIONAL INSTITUTION, THROUGH ITS UNDERGRADUATE, GRADUATE AND SEMINARY PROGRAMS, PURSUES ITS HISTORICAL MISSION OF PREPARING MEN & WOMEN TO "TAKE THE WHOLE GOSPEL TO THE WHOLE WORLD." 21 16 599 0 12894717 8465623 36412528 34461199 28804001 427682 191596 243442 78302842 43597946 17515807 15348691 0 15504044 16454773 0 175296 20995353 21499160 54015204 53302624 24287638 -9704678 64564725 54947485 59154993 59552984 5409732 -4605499 ALLIANCE UNIVERSITY, A CHRISTIAN & MISSIONARY ALLIANCE EDUCATIONAL INSTITUTION, THROUGH ITS UNDERGRADUATE, GRADUATE AND SEMINARY PROGRAMS, PURSUES ITS HISTORICAL MISSION OF PREPARING MEN & WOMEN TO "TAKE THE WHOLE GOSPEL TO THE WHOLE WORLD." false false 28956951 15348691 31523942 EDUCATION OF 2,298 STUDENTS AT CAMPUSES LOCATED IN LOWER MANHATTAN, NEW YORK, AND AN EXTENSION SITE LOCATED IN PUERTO RICO, PLUS ONLINE PROGRAMS. 17154782 STUDENT SERVICES AND AUXILIARY ENTERPRISES 2486153 ACADEMIC SUPPORT 48597886 true true false false false false false false false true true false false false true false true true true false false false false false false false false false true true false false false false false false false false false false false false true true false false false true 109 0 true 599 true false false false false false true true false 0 false false false false false false false X 21 16 false false false false false false false true true false true true true true true true true true true true false NY X CORNELIUS F SPITZER 6463786146 2 WASHINGTON STREEET NEW YORK NY 10004 DAVID C JENNINGS-to10292021 EXEC VP/TREAS. 40.00 0.00 X 138000 0 91353 DAVID F TURK PROVOST & VP 40.00 0.00 151074 0 26299 KENNETH E BALDES Trustee 2.40 40.00 X 0 142423 23102 CORNELIUS F SPITZER CFO 35.00 0.00 109195 0 29728 DR GARY D FRIESEN Trustee 2.40 40.00 X 0 63147 70988 ANITA L UNDERWOOD DEAN BUS & LEADRSH 40.00 0.00 114887 0 11004 STEPHEN MARET PROF OF PSYCHOLOGY 40.00 0.00 104054 0 11004 RAJAN S MATHEWS-START 712021 President 40.00 0.00 X X 115000 0 0 SHARRON T GREAVES PROF COMMUNICATION 40.00 0.00 100221 0 10353 REV THOMAS R FLANDERS Trustee 2.40 40.00 X 0 48522 30924 REV KELVIN WALKER Trustee 2.40 40.00 X 0 40851 36243 DR DUANE A WHEELAND VICE CHAIRMAN 2.40 40.00 X X 0 73830 0 WILLIAM M BEATTY Trustee 2.40 0.00 X 0 0 0 REV DR VICTOR W CHAN Trustee 2.40 0.00 X 0 0 0 GLENN G DAVES Trustee 2.40 0.00 X 0 0 0 DR ROCKWELL L DILLAMAN Trustee 2.40 0.00 X 0 0 0 DR PAUL D GLENN Secretary 2.40 0.00 X X 0 0 0 ANNE SNYDER BROOKS Trustee 2.40 0.00 X 0 0 0 J MICHAEL KNEFLEY Trustee 2.40 0.00 X 0 0 0 REV DR DENNY KRAJACIC Trustee 2.40 0.00 X 0 0 0 DR TZUO-YAN LEE Trustee 2.40 0.00 X 0 0 0 J ROBERT CIMINERA Trustee 2.40 0.00 X 0 0 0 DR JOHN PRAVEEN Trustee 2.40 0.00 X 0 0 0 DWIGHT D SAFER Trustee 2.40 0.00 X 0 0 0 REV SCOTT G SLOCUM BOARD CHAIRMAN 2.40 0.00 X X 0 0 0 MRS PAULETTE ZIMMERMAN Trustee 2.40 0.00 X 0 0 0 DR CAROLYN TONGE Trustee 2.40 0.00 X 0 0 0 VIVIAN A PRICE Trustee 2.40 0.00 X 0 0 0 832431 368773 340998 7 false true false BKD LLP 1155 AVENUE OF THE AMERICAS NEW YORK NY 100362711 AUDIT/ACCOUNTING 109000 1 786250 5846312 1833061 8465623 AUXILIARY ENTERPRISES 611710 2937257 2937257 GROSS TUITION & FEES 611600 31523942 31523942 34461199 329864 329864 0 0 0 3887356 31260 3820798 66558 31260 97818 97818 0 0 0 INTEREST INC ON ACCTS REC 522220 115230 115230 MISCELLANEOUS 900099 128212 128212 243442 43597946 34461199 671124 0 15348691 15348691 0 0 329137 329137 0 12923044 11662361 1256546 4137 0 2374146 2132117 241514 515 828446 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123569 749172 210650 14535953 13600434 80925 477973 285470 13873862 13396332 46310 475017 317225 13600434 13129960 100308 474824 308760 13396332 0.77380 0.22620 false true true 52773971 9200822 43573149 10087422 7713117 2374305 497251 388866 108385 46055839 DEFERRED RENT 3917603 MORTGAGE PAYABLE - ORCHARD ALLIANCE 142349 POST-RETIREMENT LIABILITY 816027 US GOV'T REFUNDABLE GRANTS 219603 5095582 27933858 -310553 -310553 28244411 4844 15348691 15353535 43597946 37949089 37949089 4844 15348691 15353535 53302624 Part V, Line 4: Intended uses of the endowment fund. ENDOWMENT FUNDS ARE RESTRICTED FOR INVESTMENT IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT SCHOLARSHIPS AND FELLOWSHIPS ($13,560,420), LIBRARY ACQUISITIONS ($227,268) AND GENERAL ACTIVITY OF THE UNIVERSITY ($554,265).DUE TO OPERATING CASH NEEDS, THE UNIVERSITY HAS BORROWED DONOR-RESTRICTED ENDOWMENT FUNDS. THE CUMULATIVE AMOUNT BORROWED AND OUTSTANDING AS OF JUNE 30, 2022 IS $13,715,336. DURING THE YEAR ENDED JUNE 30, 2022, THE UNIVERSITY HAD ADDITIONAL BORROWINGS AND ACCURED INTEREST OF $3,534,688 AND MADE REPAYMENTS AND DRAWS FOR SCHOLARSHIPS OF $532,825. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S GRANTS & ALLOCATIONS $15348691 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S GRANTS & ALLOCATIONS $15348691 true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized ALLIANCE UNIVERISTY MAKES ITS RACIALLY NON-DISCRIMINATORY POLICY KNOWN THROUGH ALL FORMS OF MEDIA EMPLOYED TO SOLICIT STUDENTS AND SERVE ITS GENERAL CONSTITUENCY. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency THE UNIVERSITY PARTICIPATES IN FINANCIAL AID ASSISTANCE AND RECEIVES GOVERNMENT GRANTS FROM FEDERAL AND STATE AGENCIES. GRANTS ARE ADMINISTERED FROM THE U.S. DEPARTMENT OF EDUCATION TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS FROM FEDERAL PELL GRANTS, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, FEDERAL WORK-STUDY, FEDERAL DIRECT STUDENT LOANS AND FEDERAL TEACH GRANTS.THE UNIVERSITY ALSO RECEIVED GRANTS FROM THE EDUCATION STABILIZATION FUNDS MADE AVAILABLE BY THE FEDERAL GOVERNMENT DUE TO COVID-19. GRANT ASSISTANCE WAS PROVIDED THROUGH THE HIGHER EDUCATION EMERGANCY RELIEF FUND TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS AND THE INSTITUTION.IN ADDITION, THE UNIVERSITY IS THE RECEIPIENT OF A FEDERAL TITLE III - HIGHER EDUCATION INSTITUTIONAL AID GRANT TO ENCOURAGE STUDENT SUCCESS IN THEIR EDUCATION CALLED "CONNECT FOR SUCCESS."THE UNIVERSITY ALSO PARTICIPATES IN STATE SPONSORED PROGRAMS THAT PROVIDE FINANCIAL AID ASSISTANCE TO STUDENTS AND PROVIDE FUNDING FOR PROGRAMS THAT ASSIST STUDENTS TO SUCCESSFULLY COMPLETE THEIR COLLEGE EDUCATION. true 0 0 SCHOLARSHIPS 1533 15348691 Grantmaker's Description of How Grants are Used ALLIANCE UNIVERSITY GRANTS FUNDS TO STUDENTS IN THE FORM OF SCHOLARSHIPS, STUDENT LOANS, AS WELL AS OTHER FINANCIAL AID. FINANCIAL AID IS GRANTED TO STUDENTS BASED ON ELIGIBILITY GUIDELINES AS DEFINED BY THE FEDERAL DEPARTMENT OF EDUCATION, THE STATE OF NEW YORK AND ALLIANCE UNIVERSITY'S SCHOLARSHIP AND GRANT PROGRAMS. ALLIANCE UNIVERSITY GRANTS FUNDS TO STUDENTS IN THE FORM OF INSTITUTIONAL AID BASED ON MERIT, NEED, AND OTHER SPECIFIC CRITERIA AS OUTLINED IN ALLIANCE UNIVERSITY'S SCHOLARSHIP AND GRANT PROGRAM. X true true X X X false false false false false false false false false DAVID C JENNINGS-to10292021 EXEC VP/TREAS. 138000 91353 229353 DAVID F TURK PROVOST & VP 151074 26299 177373 KENNETH E BALDES Trustee 142423 23102 165525 Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part VI, Line 11b: Form 990 Review Process THE BOARD OF TRUSTEES RECEIVE KEY REPORTS THROUGH A WEB BASED DOCUMENT ROOM. FORM 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE PRIOR TO ITS FILING AND THE BOARD IS NOTIFIED THAT THE FORM 990 HAS BEEN ADDED TO THE WEB BASED DOCUMENT ROOM FOR THEIR REVIEW. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES AND OFFICERS FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE. THE QUESTIONNAIRES ARE REVIEWED AS PART OF THE ANNUAL AUDIT PROCESS. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE DIRECTOR OF HUMAN RESOURCES COMPILES COMPARATIVE DATA ON OFFICER'S SALARIES AS WELL AS HISTORICAL SALARY LEVELS AND INCREASES. THIS DATA IS GIVEN TO THE PRESIDENT AND CHAIRMAN OF THE BOARD OF TRUSTEES. THE CHAIRMAN OF THE BOARD OF TRUSTEES APPROVES ALL SALARY RECOMMENDATIONS FOR OFFICERS REPORTING TO THE PRESIDENT. THE CHAIRMAN OF THE BOARD OF TRUSTEES CHAIRS THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES WHICH REVIEWS AND MAKES SALARY AND COMPENSATION DECISIONS FOR THE PRESIDENT ANNUALLY. IN ADDITION, THE FULL BOARD INFORMALLY REVIEWS THE PRESIDENT SEMI-ANNUALLY IN EXECUTIVE SESSION AND DOES A FORMAL WRITTEN EVALUATION EVERY THREE YEARS AS PART OF THE PRESIDENT'S CONTRACT RENEWAL. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE COMPENSATION FOR THE OTHER OFFICERS AND KEY EMPLOYEES ARE SUBJECT TO REVIEW AND APPROVAL PROCESS BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE UNIVERSITY MAKES ITS GOVNERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. NYACK 2 WASHINGTON LLC 2 WASHINGTON STREET NEW YORK NY 10004 364830905 SEE SCHEDULE R, PART VII SUPPLEMENTAL INFORMATION DE 51113077 ALLIANCE UNIVERSITY CHRISTIAN & MISSIONARY ALLIANCE ONE ALLIANCE PLACE REYNOLDSBURG OH 43068 131623940 MINISTRY OH 501(c)(3) 1 NA false ORCHARD ALLIANCE 8595 EXPLORER DRIVE COLORADO SPRINGS CO 80920 841466105 MINISTRY CO 501(c)(3) 1 NA false false false true false true true false false false false false false false false false false false false false CHRISTIAN & MISSIONARY ALLIANCE c 786250 CASH RECEIVED ORCHARD ALLIANCE e 142349 BALANCE OF LOAN ORCHARD ALLIANCE f 108437 CASH RECEIVED PART I, (b), PRIMARY ACTIVITY OF DISREGARDED ENTITIES NYACK 2 WASHINGTON LLC IS NOT FORMED FOR PECUNIARY PROFIT OR FINANCIAL GAIN. THE COMPANY IS IRREVOCABLY DEDICATED TO AND OPERATED EXCLUSIVELY FOR NON-PROFIT PURPOSES. THE PURPOSES FOR WHICH THE COMPANY IS FORMED IS EXCLUSIVELY FOR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, OR ANY SUCCESSOR THERETO, AS SUCH MAY BE AMENDED FROM TIME TO TIME.SO LONG AS THE COMPANY HAS ANY OBLIGATION UNDER A CERTAIN LOAN AGREEMENT FOR WHICH THE ENTITY WAS CREATED, THE SOLE PURPOSE TO BE CONDUCTED OR PROMOTED BY THE COMPANY IS TO ENGAGE IN THE FOLLOWING ACTIVITIES:I. TO THE EXTENT PERMITTED BY THE LOAN DOCUMENTS, OWN, HOLD, SELL, ASSIGN, TRANSFER, RENOVATE, DEVELOP, OPERATE, LEASE, FINANCE, REFINANCE, PLEDGE, EXCHANGE, AND OTHERWISE DEAL WITH THE PROPERTY LOCATED AT 2 WASHINGTON ST IN NEW YORK CITY;II. TO ENTER INTO AND PERFORM ITS OBLIGATIONS UNDER THE LOAN AGREEMENT;III. TO ENGAGE IN ANY LAWFUL ACT OR ACTIVITY AND TO EXERCISE ANY POWERS PERMITTED TO LIMITED LIABILITY COMPANIES ORGANIZED UNDER THE LAWS OF THE STATE OF DELAWARE THAT ARE RELATED OR INCIDENTAL TO AND NECESSARY, CONVENIENT OR ADVISABLE FOR THE ACCOMPLISHMENT OF THE ABOVE-MENTIONED PURPOSES, PROVIDED, HOWEVER, ALL OF THE SAME IS UNDERTAKEN FOR TAX-EXEMPT EDUCATIONAL PURPOSES ONLY AND IS CONSISTENT WITH THE COMPANY'S NOT-FOR-PROFIT PURPOSES.