ALLEN UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- ALLEN UNIVERSITY (EIN 57-0341191)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-01-18
- IRS object ID
- 202200189349300215
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-01-18T16:51:00-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581910650 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Wesley Peachtree Group CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1475 Klondlike Road Suite 100 | AddressLine1Txt |
| City | Conyers | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30094 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570341191 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Allen University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ALLE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 Harden Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29204 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mrs Ruby G Fielding | PersonNm |
| Person Title | V P for Fisca | PersonTitleTxt |
| Phone | 8032555727 | PhoneNum |
| Signature | 2021-11-04 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Mrs Ruby | PersonFirstNm |
| Person Last | Fielding | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Dane Alexander | PreparerPersonNm |
| PTIN | P01684380 | PTIN |
| Phone | 4048740555 | PhoneNum |
| Preparation | 2022-01-18 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mrs Ruby G Fielding | PrincipalOfficerNm |
| Gross Receipts | $27,497,385 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.allenuniversity.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1870 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 307 | TotalEmployeeCnt |
| Total Volunteers | 31 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,139,245 | PYContributionsGrantsAmt |
| CY Contributions Grants | $15,349,876 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,577,422 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,004,087 | CYProgramServiceRevenueAmt |
| PY Investment Income | $77,972 | PYInvestmentIncomeAmt |
| CY Investment Income | $68,801 | CYInvestmentIncomeAmt |
| PY Other Revenue | $125,493 | PYOtherRevenueAmt |
| CY Other Revenue | $74,621 | CYOtherRevenueAmt |
| PY Total Revenue | $21,920,132 | PYTotalRevenueAmt |
| CY Total Revenue | $27,497,385 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,781,670 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,215,569 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $729,014 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $808,343 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $163,835 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,520,613 | PYOtherExpensesAmt |
| CY Other Expenses | $16,744,271 | CYOtherExpensesAmt |
| PY Total Expenses | $19,031,297 | PYTotalExpensesAmt |
| CY Total Expenses | $19,768,183 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,888,835 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,729,202 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $46,904,067 | TotalAssetsBOYAmt |
| Total Assets EOY | $53,515,897 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,762,785 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,678,918 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $22,141,282 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $46,836,979 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $15,056,489 | ExpenseAmt |
| Grant | $2,215,569 | GrantAmt |
| Revenue | $8,470,521 | RevenueAmt |
| Desc | Nonprofit secondary educational institution offering academic degrees in addition to meeting individual needs of students | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,157,697 | ExpenseAmt |
| Revenue | $3,533,566 | RevenueAmt |
| Desc | 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $17,214,186 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1223 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 307 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mrs Ruby G Fielding | PersonNm |
| Phone | 8032555727 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 Harden Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Dr Ernest McNealey | |||||||
| President | 40.00 | 1.00 | Yes (X) | Yes (X) | $261,000 | $0 | $20,343 |
| Mrs Ruby G Fielding | |||||||
| V P for Fiscal Affairs | 40.00 | 1.00 | Yes (X) | $95,800 | $0 | $0 | |
| Dr J Michael Harpe | |||||||
| V P of Student Affairs | 1.00 | 1.00 | Yes (X) | $95,000 | $0 | $0 | |
| Mr Dub Taylor | |||||||
| V P for Institutional Advan | 40.00 | 1.00 | Yes (X) | $95,000 | $0 | $0 | |
| Dr Toni Muhammad | |||||||
| Interim V P for Academic Af | 1.00 | 1.00 | Yes (X) | $85,000 | $0 | $0 | |
| Dr Keionna Middleton | |||||||
| V P for Planning and IT | 40.00 | 1.00 | Yes (X) | $81,200 | $0 | $0 | |
| Dr Flavia Eldemire | |||||||
| Interim V P for Student Aff | 1.00 | 1.00 | Yes (X) | $75,000 | $0 | $0 | |
| Mr Willie F Johnson | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Norman L Deas | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Honorable Tamara C Curry | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Dr David E Rivers | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rev Dr Caesar R Richburg | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rev Dr Allen W Parrott | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Elder Robert B Cooper Sr | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ms Sandra Anderson | |||||||
| Secretary | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rev Dr Norvel Goff Sr | |||||||
| Vice Chairman | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Bishop Samuel L Green Sr | |||||||
| Chairman | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Honorable James E Clyburn | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Alfred R Berkeley III | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rev DrJuenarrl Keith | |||||||
| Treasurer | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $788,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $20,343 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Carbra-Contract LLC | |||||
| 1125 Bickley Road | Irmo | SC | 29063 | Building Maint | $2,347,963 |
| McMillan Pazdan Smith | |||||
| PO Box 537044 | Atlanta | GA | 303537044 | Architectural | $405,190 |
| Carolina Chillers Inc | |||||
| PO Box 50550 | Summerville | SC | 294850550 | Heating & Air | $303,919 |
| LLE Construction Group LLC | |||||
| 6039 Fairwold Street | Columbia | SC | 29223 | Building Maint | $138,926 |
| G3 Communications | |||||
| 1600 Jayne Lane | Columbia | SC | 29210 | Computer Services | $115,510 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $11,201,202 | GovernmentGrantsAmt |
| All Other Contributions | $4,148,674 | AllOtherContributionsAmt |
| Total Contributions | $15,349,876 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees | 611600 | $8,470,521 | $8,470,521 |
| Auxiliary Enterprises | 611710 | $3,533,566 | $3,533,566 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,004,087 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,801 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $68,801 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $74,621 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $74,621 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $74,621 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,497,385 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,147,509 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,215,569 | TotalAmt |
| Program Services | $2,215,569 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $808,343 | TotalAmt |
| Management And General | $808,343 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Instruction | $2,903,678 | $2,903,678 | ||
| Public ServiceAcademic Supp | $1,218,473 | $739,817 | $478,656 | |
| Institutional Support | $5,446,006 | $4,179,008 | $1,103,163 | $163,835 |
| Student Services | $5,018,417 | $5,018,417 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,157,697 | TotalAmt |
| Program Services | $2,157,697 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,768,183 | TotalAmt |
| Program Services | $17,214,186 | ProgramServicesAmt |
| Management And General | $2,390,162 | ManagementAndGeneralAmt |
| Fundraising | $163,835 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $844,856 | BOYAmt |
| EOY | $5,396,640 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,209 | BOYAmt |
| EOY | $225,345 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,178,449 | BOYAmt |
| EOY | $836,812 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $871,071 | BOYAmt |
| EOY | $1,154,783 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,130 | BOYAmt |
| EOY | $69,999 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $75,345,453 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,975,946 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,824,676 | BOYAmt |
| EOY | $45,369,507 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,976,676 | BOYAmt |
| EOY | $462,811 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,904,067 | BOYAmt |
| EOY | $53,515,897 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,506,074 | BOYAmt |
| EOY | $1,615,609 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,900 | BOYAmt |
| EOY | $575,298 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,557,788 | BOYAmt |
| EOY | $3,442,835 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,298,924 | BOYAmt |
| EOY | $1,045,176 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,099 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,762,785 | BOYAmt |
| EOY | $6,678,918 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,828,398 | BOYAmt |
| EOY | $46,456,865 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $312,884 | BOYAmt |
| EOY | $380,114 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,141,282 | BOYAmt |
| EOY | $46,836,979 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,904,067 | BOYAmt |
| EOY | $53,515,897 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,729,202 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $16,966,495 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $312,884 | BeginningYearBalanceAmt |
| Contributions | $67,230 | ContributionsAmt |
| End Year Balance | $380,114 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $312,884 | BeginningYearBalanceAmt |
| End Year Balance | $312,884 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $312,884 | BeginningYearBalanceAmt |
| End Year Balance | $312,884 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $312,884 | BeginningYearBalanceAmt |
| End Year Balance | $312,884 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $312,884 | BeginningYearBalanceAmt |
| End Year Balance | $312,884 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $5,900,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,897,957 | OtherCostOrOtherBasisAmt |
| Book Value | $8,797,957 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $49,767,662 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,518,288 | DepreciationAmt |
| Book Value | $25,249,374 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,112,646 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,996,735 | DepreciationAmt |
| Book Value | $4,115,911 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,667,188 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,460,923 | DepreciationAmt |
| Book Value | $7,206,265 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $45,369,507 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $44,463,880 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $16,966,495 | OtherRevenueAmt |
| Revenue Not Reported | $16,966,495 | RevenueNotReportedAmt |
| Revenue Subtotal | $27,497,385 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $27,497,385 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,768,183 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $19,768,183 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $19,768,183 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Endowment funds intended uses (Part V, line 4) | The endowment funds shown are permanently restricted. The University does not intend to use the funds. |
| Other revenues not included on Form 990 (Part XI, line 2d) | Gain on the forgiveness of debt of $16,966,495 |
| Footnote for uncertain tax position under FIN 48 (Part X) | 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 position taken by the University for the year ended June 30, 2021 and believes that there is no such position as of June 30, 2021. Accordingly, no asset or liability has been accrued. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Governmental Agency Financial Aid (Questions 6a and 6b) | The University offers scholarships and student financial 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. |
| Description of nondiscriminatory policy (Question 3) | The University admits students of any race, color, national or ethnic origin. The University does not discriminate on the basis of race, color, national or ethnic origin in the administration of its educational policies, scholarships,or loan programs; and athletic and school administered programs. The Universitys non-discrimination statement appears in all brochures and application for admission. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Privately Funded Student Scholarships | GrantTypeTxt |
| Recipient | 500 | RecipientCnt |
| Cash Grant | $2,215,569 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Estimate calculation (Part III, column b) | FormAndLineReferenceDesc |
| Explanation | All scholarships are awarded based upon specific criteria maintained by 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Ernest McNealey | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $261,000 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $20,343 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $281,343 | TotalCompensationFilingOrgAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Edu Facilities Auth for PH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 900988989 | BondIssuerEIN |
| CUSIP | 281901BE7 | CUSIPNum |
| Bond Issued | 2005-11-23 | BondIssuedDt |
| Issue Price | $8,015,000 | IssuePriceAmt |
| Purpose | Refund prior tax exempt bond | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $8,015,000 | TotalProceedsAmt |
| In Reserve Fund | $356,222 | InReserveFundAmt |
| Refunding Escrow | $5,468,383 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $160,300 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $95,690 | CreditEnhancementAmt |
| Working Capital Expenditures | $1,934,405 | WorkingCapitalExpendituresAmt |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | Yes (true) | Form8038TFiledInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | 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. |
| Conflict of interest policy compliance Part VI 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. |
| CEO executive director top management comp Part VI line 15a | The compensation of the President is determined by Allen Universitys Board of Trustees. The Budget and Finance Committee and Personnel Committee of the Board of Trustees review comparable compensation data from the Form 990 of peer institutions. The University utilizes salary data from the annual report of the College and University Personnel Association (CUPA), published by the Chronicle of Higher Education, when evaluating the market rate within higher education. |
| Other officer or key employee compensation Part VI 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 are 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. |
| Governing documents etc available to public Part VI line 19 | The University will review any requests and make the determination to make the requested documents available to the public. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | Gain on the forgiveness of debt of $16,966,495 |
| List of other expenses Part IX line 24e | Other expenses consist of Auxiliary Enterprises $2,157,697 |
| Part III response or note to any other line in Part III | Part III continued - The University has a strong unalterable commitment to teaching in delivery of its baccalaureate and graduate programs. |