2022-01-18T16:51:00-05:00 2021-06-30 581910650 The Wesley Peachtree Group CPAs 1475 Klondlike Road Suite 100 Conyers GA 30094 990 2020-07-01 570341191 Allen University ALLE 1530 Harden Street Columbia SC 29204 Mrs Ruby G Fielding V P for Fisca 8032555727 2021-11-04 false Mrs Ruby Fielding Dane Alexander P01684380 4048740555 2022-01-18 0 00 AAL1 IAL1 2020 2022-09-23 18:48:47Z Mrs Ruby G Fielding 27497385 false X www.allenuniversity.edu X 1870 SC 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. 14 13 307 31 0 0 8139245 15349876 13577422 12004087 77972 68801 125493 74621 21920132 27497385 1781670 2215569 0 729014 808343 0 163835 16520613 16744271 19031297 19768183 2888835 7729202 46904067 53515897 24762785 6678918 22141282 46836979 X 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. false false 15056489 2215569 8470521 Nonprofit secondary educational institution offering academic degrees in addition to meeting individual needs of students 2157697 3533566 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. 17214186 true true false false false false false false false true true false false false false true true false true false false false false false false 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 1223 0 307 true false false false false false false false false false false false false X 14 13 false false false false false false false true true false false true true true true true true true true false SC X Mrs Ruby G Fielding 8032555727 1530 Harden Street Columbia SC 29204 Dr Ernest McNealey President 40.00 1.00 X X 261000 0 20343 Mrs Ruby G Fielding V P for Fiscal Affairs 40.00 1.00 X 95800 0 0 Dr J Michael Harpe V P of Student Affairs 1.00 1.00 X 95000 0 0 Mr Dub Taylor V P for Institutional Advan 40.00 1.00 X 95000 0 0 Dr Toni Muhammad Interim V P for Academic Af 1.00 1.00 X 85000 0 0 Dr Keionna Middleton V P for Planning and IT 40.00 1.00 X 81200 0 0 Dr Flavia Eldemire Interim V P for Student Aff 1.00 1.00 X 75000 0 0 Mr Willie F Johnson Trustee 1.00 1.00 X 0 0 0 Mr Norman L Deas Trustee 1.00 1.00 X 0 0 0 Honorable Tamara C Curry Trustee 1.00 1.00 X 0 0 0 Dr David E Rivers Trustee 1.00 1.00 X 0 0 0 Rev Dr Caesar R Richburg Trustee 1.00 1.00 X 0 0 0 Rev Dr Allen W Parrott Trustee 1.00 1.00 X 0 0 0 Elder Robert B Cooper Sr Trustee 1.00 1.00 X 0 0 0 Ms Sandra Anderson Secretary 1.00 1.00 X 0 0 0 Rev Dr Norvel Goff Sr Vice Chairman 1.00 1.00 X 0 0 0 Bishop Samuel L Green Sr Chairman 1.00 1.00 X 0 0 0 Honorable James E Clyburn Trustee 1.00 1.00 X 0 0 0 Mr Alfred R Berkeley III Trustee 1.00 1.00 X 0 0 0 Rev DrJuenarrl Keith Treasurer 1.00 1.00 X 0 0 0 788000 0 20343 1 false true false Carbra-Contract LLC 1125 Bickley Road Irmo SC 29063 Building Maint 2347963 McMillan Pazdan Smith PO Box 537044 Atlanta GA 303537044 Architectural 405190 Carolina Chillers Inc PO Box 50550 Summerville SC 294850550 Heating & Air 303919 LLE Construction Group LLC 6039 Fairwold Street Columbia SC 29223 Building Maint 138926 G3 Communications 1600 Jayne Lane Columbia SC 29210 Computer Services 115510 6 11201202 4148674 15349876 Tuition and Fees 611600 8470521 8470521 Auxiliary Enterprises 611710 3533566 3533566 12004087 68801 68801 Other Income 900099 74621 74621 74621 27497385 12147509 0 0 X 2215569 2215569 808343 808343 Instruction 2903678 2903678 Public ServiceAcademic Supp 1218473 739817 478656 Institutional Support 5446006 4179008 1103163 163835 Student Services 5018417 5018417 2157697 2157697 19768183 17214186 2390162 163835 844856 5396640 147209 225345 1178449 836812 871071 1154783 61130 69999 75345453 29975946 41824676 45369507 1976676 462811 46904067 53515897 1506074 1615609 1202900 575298 20557788 3442835 1298924 1045176 197099 24762785 6678918 X 21828398 46456865 312884 380114 22141282 46836979 46904067 53515897 X 7729202 16966495 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 312884 67230 380114 312884 312884 312884 312884 312884 312884 312884 312884 1.00000 false false 5900000 2897957 8797957 49767662 24518288 25249374 8112646 3996735 4115911 8667188 1460923 7206265 45369507 X 44463880 16966495 16966495 27497385 27497385 19768183 19768183 19768183 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. true true true true true true true false false false false false false false false true false true 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. true Privately Funded Student Scholarships 500 2215569 Estimate calculation (Part III, column b) 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. X true true X X X false false false false false false false false false Dr Ernest McNealey President 261000 20343 281343 A Edu Facilities Auth for PH 900988989 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 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.