2025-05-15T07:32:10-00:00 2024-06-30 581910650 The Wesley Peachtree Group CPAs 1475 Klondike Road Suite 100 Conyers GA 30094 990 2023-07-01 570341191 Allen University ALLE 8033765727 1530 Harden Street Columbia SC 29204 Dr Ernest McNealey PresidentCEO 8033765727 2025-05-15 true true Dane Alexander P01684380 4048740555 2025-05-15 2023 2025-03-06 01:10:19Z Dr Ernest McNealey 1530 Harden Street Columbia SC 29204 26049044 false X www.allenuniversity.edu X 1905 SC Allen University is an academic community which provides students an opportunity to obtain baccalaureate and graduate degrees in liberal arts and professional programs. 18 17 332 33 0 13251993 11020439 12321873 13593723 318 82 527276 1313171 26101460 25927415 2518832 3050936 0 1179800 1001000 0 265476 21089448 21494016 24788080 25545952 1313380 381463 65900970 64184513 13177930 11030920 52723040 53153593 Allen University is an academic community which provides students an opportunity to obtain baccalaureate and graduate degrees in liberal arts and professional programs in traditional and distance education formats. The University has a strong unalterable commitment to teaching in delivery of its baccalaureate and graduate programs. false false 14889735 3050936 9179508 Nonprofit secondary educational institution offering academic degrees in addition to meeting individual needs of students. 2344398 4414215 Auxiliary Enterprise supports the Universitys mission of providing quality educational opportunities. These services include, but are not limited to, food services, campus housing, postal services, parking, vending, campus stores and athletics. 17234133 true true false false false false false false false true true false false true true true true false true false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false true 651 0 true 332 true false false false false false false false false false false false false X 18 17 false false false false false false false true true false false true true true true true true true true false SC X Dr Ernest McNealey 8033765727 1530 Harden Street Columbia SC 29204 X Dr Ernest McNealey President/Chief Executive Officer 040.00 001.00 X X 400000 0 0 Dr Lisa Long Provost 040.00 001.00 X 150000 0 0 Ms Paula Love Vice President for Fiscal Affairs 040.00 001.00 X X 125000 0 0 Dr Sandra Rouse Vice President for Student Affairs 040.00 001.00 X 120000 0 0 Mr Dub Taylor Vice President for Institutional Advancement 040.00 001.00 X 116000 0 0 AD Jasher Cox Athletic Director 040.00 001.00 X 90000 0 0 Bishop James L Davis Chairman 001.00 001.00 X X 0 0 0 The Honorable Tamara C Curry Trustee 001.00 001.00 X 0 0 0 Reverend Dr Norvel Goff Sr Vice Chairman 001.00 001.00 X X 0 0 0 Mr Willie F Johnson Trustee 001.00 001.00 X 0 0 0 Reverend Dr Juenarrl Keith Treasurer 001.00 001.00 X X 0 0 0 Mr Keith Britton Trustee 001.00 001.00 X 0 0 0 Mrs Karol Widemon Montgomery Trustee 001.00 001.00 X 0 0 0 Reverend Dr Allen W Parrott Trustee 001.00 001.00 X 0 0 0 The Honorable James E Clyburn Trustee 001.00 001.00 X 0 0 0 Mr Bruce F Caughman Trustee 001.00 001.00 X 0 0 0 Reverend Dr Caesar R Richburg Trustee 001.00 001.00 X 0 0 0 Mrs Sandra Anderson Secretary 001.00 001.00 X X 0 0 0 Dr Marilyn M Porcher Trustee 001.00 001.00 X 0 0 0 Mrs Yvonne A H Saxon Trustee 001.00 001.00 X 0 0 0 Rev Dr Derrick Scott Sr Trustee 001.00 001.00 X 0 0 0 Rev Dr Herbert L Temoney Trustee 001.00 001.00 X 0 0 0 1001000 5 false true false John E Brown CPA P O Box 5326 West Columbia SC 29171 Accounting Services 100000 1 200 6050837 4969402 11020439 Tuition and Fees 711210 9179508 9179508 Sales and Service of Auxiliary Enterprises 611710 4414215 4414215 13593723 82 82 83800 200 121629 -37829 Other Income 900099 1284446 1284446 Tax Credits 900099 66554 66554 1351000 25927415 14944805 0 3050936 3050936 0 0 1001000 1001000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Instruction 2969535 2969535 Public Service / Academic Support 1014409 426428 587981 Student Services 5251337 5251337 Institutional Support 9914337 3191499 6457362 265476 2344398 2344398 25545952 17234133 8046343 265476 2837718 576866 434142 579994 1237419 851748 984146 1196755 88821 113599 88914719 35233164 52716803 53681555 7601921 7183996 65900970 64184513 859732 660932 1542019 715245 2406314 1849337 763750 246694 7606115 7558712 13177930 11030920 X 52142810 52573363 580230 580230 52723040 53153593 65900970 64184513 381463 49090 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 580230 580230 458613 121617 580230 380114 78499 458613 312884 67230 380114 312884 312884 1.00000 false false 10745869 10745869 65099680 29586598 35513082 8570978 3895351 4675627 4498192 1751215 2746977 53681555 Financial derivatives and other financial products Closely-held equity interests Deposits Held by Bond Trustee 487163 Finance lease - right-of-use asset 88923 Operating lease - right-of-use asset 6607910 7183996 Federal income taxes Financing lease liability 90218 Operating lease liability 7468494 7558712 X 25976505 49090 49090 25927415 25927415 25545952 25545952 25545952 V 4 The endowment funds shown are permanently restricted. The University does not intend to use the funds. X 2 Accounting principles generally accepted in the United States of America require the Universitys management to evaluate tax positions taken by the University and to recognize a tax liability or asset if the University has taken an uncertain tax position that will more-likely-than-not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken by the University for the year ended June 30, 2024 and believes that there is no such position as of June 30, 2024. Accordingly, no asset or liability has been accrued. true true true true true true true false false false false false false false false true false true 6a The University offers scholarships and student aid to assist with meeting the students financial obligations. The Financial Aid Office has the necessary policies and procedures to ensure that the University adheres to and complies with federal regulations regarding eligibility for student financial aid. Requirements for receiving scholarships depend upon other factors, such as grade point average, family income or athletic talents. X FUNDRAISING GALA 84000 200 83800 31740 89889 84000 200 83800 31740 89889 121629 -37829 true a Type of grant or assistance Privately Funded Student Scholarships 453 3050936 Part III Line 1 All scholarships are awarded based upon specific criteria maintained by the financial aid office. Requirements for receiving scholarships depend upon other factors, such as grade point average, family income or economic need. The Universitys financial aid staff monitors the eligibility guidelines to ensure compliance. The University also undergoes the required Uniform Guidance audit annually. X true true X X X false false false false false false false false false Dr Ernest McNealey President/Chief Executive Officer 400000 400000 A Educational Facilities Authority for PHL 900098898 281901BE7 2005-11-23 8015000 Refund prior tax exempt bond false false false A 8015000 356222 5468383 160300 95690 1934405 true false true true A false false false false true A true false false false false A false Form 990, Part VI, Section A, Line 11b The Universitys policy is the Form 990 is disseminated through the Board Chair in the event the timing for submission of the return is not in sync with the regular board meeting. The Board Chair takes responsibility for sharing the information with the other members. Form 990, Part VI, Section A, Line 12c Trustees and employees sign a code of conduct upon joining the Board and/or being hired and this code discusses conflicts of interest. If a potential conflict of interest is disclosed, Human Resources conducts the assessment for employees and volunteers and the Board conducts the assessment for trustees. Form 990, Part VI, Section A, Line 15a The compensation of the President is determined by Allen Universitys Board of Trustees. The Budget and Finance Committee, and the Personnel Committee of the Board of Trustees review compatible compensation data from the Form 990 of peer institutions. The University utilizes salary data from the amount report of the College and University Personnel Association CUPA, published by the Chronicle Higher Education, when evaluating the market rate within higher education. Form 990, Part VI, Section A, Line 15b The compensation of all other University officers and key employees is determined by the President of the University. The Form 990 of peer institutions is reviewed for the comparable compensation data and the University utilizes salary data from the annual report of CUPA, published in the Chronicle of Higher Education, when evaluating the market within higher education. Form 990, Part VI, Section C, Line 19 The University will review any request and make the determination to make the requested documents available to the public.