2015-05-14T15:13:12-05:00 2014-06-30 BDO USA LLP 1100 Peachtree Street Suite 700 ATLANTA GA 303094516 990 2013-07-01 570341191 Allen University % RUBY FIELDING INTERIM VP FO ALLE 8032555727 1530 harden street Suite columbia SC 29204 Ruby G Fielding VP FOR FISCAL AFFAIRS 8032555727 2015-05-14 true Sandra L Feinsmith P01064157 8032555727 2013 2016-02-25 16:41:14Z LADY JUNE COLE INTERIM PRES 1530 harden street columbia SC 29204 17307017 false X www.allenuniversity.edu X 1870 SC Allen University is an academic community which provides students an which provides students an opportunity to obtain a baccalaureate degree in liberal arts and professional programs. 19 19 343 10 0 3031988 3710840 13964784 13184340 29752 5930 76163 304335 17102687 17205445 499501 940394 0 0 6500268 5738567 0 0 0 10881174 7529101 17880943 14208062 -778256 2997383 43570022 42355904 39578291 35366790 3991731 6989114 ALLEN UNIVERSITY IS AN ACADEMIC COMMUNITY WHICH PROVIDES STUDENTS AN OPPORTUNITY TO OBTAIN A BACCALAUREATE DEGREE IN LIBERAL ARTS AND PROFESSIONAL PROGRAMS. 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ASC 740 (FIN 48) FOOTNOTE Part X, Line 2 THE UNIVERSITY IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE "CODE") AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. MANAGEMENT EVALUATES ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT MAY EXIST. MANAGEMENT DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXIST FOR THE YEAR ENDED JUNE 30, 2014. RECONCILIATION OF REVENUE Part XI, Line 4b Scholarships shown as a deduction from revenue on F/S of $940,394 less Special Event Expenses of $101,572 totaling $838,822. RECONCILIATION OF EXPENSES Part XII, Line 4b Scholarships shown as a deduction from revenue on F/S of $940,394 less Special Event Expenses of $101,572 totaling $838,822. true true true true true true true false false false false false false false false true false true PUBLICATION OF RACIAL NONDISCRIMINATION POLICY PART I, LINE 3 THE UNIVERSITY PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE AND in ITS STUDENT AND EMPLOYEE HANDBOOKS. FINANCIAL ASSISTANCE FROM GOVERNMENTAL AGENCIES PART I, LINE 6A THE UNIVERSITY RECEIVES STUDENT AID FUNDS THROUGH THE DEPARTMENT OF EDUCATION FOR PELL GRANTS, FEDERAL WORK STUDY GRANTS, NATIONAL SCIENCE AND MATH ACCESS TO RETAIN TALENT GRANTS, FAMILY EDUCATIONAL LOANS, ACADEMIC COMPETITIVENESS GRANTS, AND SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS (SEOG). ALLEN UNCF GALA 85906 85906 4180 27105 3750 66537 0 85906 85906 4180 27105 3750 66537 101572 -101572 true GENERAL SCHOLARSHIPS AND GRANTS 103 940394 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS PART I, LINE 2 Scholarships are awarded by Allen University to students based on their academic achievement, specific talents and participation in intercollegiate athletics with awards based on their performance levels. Students are also awarded need-based scholarships and grants based on their need as established by completing the Free Application for Federal Student Aid (FAFSA) and, if applicable, by specific criteria and guidelines for other federal and state programs. X true true X X X X false false false false false false false false false Dr Pamela Wilson President 194817 0 0 0 0 194817 0 0 0 A educational Facilities Authority for PHL 900098898 281901be7 2005-11-23 8015000 REFUND PRIOR TAX EXEMPT BOND false false false A 0 0 8015000 356222 0 5468383 160300 95690 0 1934405 0 0 2006 true false true true A false false false false 0 true A true false false 0 false 0 false A false EXECUTIVE COMMITTEE PART VI, SECTION A The membership of the Executive Committee consists of the Chair, Officers of the Board of Trustees, Committee Chairs, and the President (ex-officio). The Executive Committee shall have authority to act for the Board of Trustees on all matters except for the following, which shall be reserved for the full Board: o Presidential selection and termination; o Trustee and board officer selection; o Changes in institutional mission and purposes; o Changes to the charter or articles of incorporation; o Sale of college assets or tangible property; o Adoption of the annual budget; and o Conferral of degrees. FORM 990 REVIEW PROCESS Part VI, Section B, Line 11b The draft Form 990 was reviewed with the President of Allen University. The Budget and Finance Committee of the Board of Trustees reviewed the draft Form 990 in detail and the Personnel Committee of the Board of Trustees reviewed the compensation-related sections of the draft Form 990. All voting members of the Board of Trustees were provided with a draft for their review. All of these reviews occurred prior to filing Form 990. CONFLICT OF INTEREST POLICY PART VI, SECTION B, LINE 12C Trustees and employees sign a Code of Conduct upon hiring/joining the Board and this Code covers conflicts of interest. If a potential conflict is disclosed, Human Resources will assess it for employees and volunteers and the Board will assess it for Trustees. COMPENSATION DETERMINATION PROCESS FOR the PRESIDENT Part VI, Section B, Line 15A To determine the president's compensation, comparable compensation data was reviewed from Form 990s by the Budget and Finance Committee and Personnel Committee of the Board of Trustees. The compensation package was reviewed and approved by the full Board of Trustees. COMPENSATION DETERMINATION PROCESS FOR OTHER OFFICERS Part VI, Section B, Line 15B The President determines compensation for the University's officers (other than her salary) using comparable data from Form 990s. The president presents recommended salaries to the Personnel Committee of the Board of Trustees. These recommended officer salaries are reviewed and approved by the full Board of Trustees. DOCUMENTS FOR PUBLIC INSPECTION PART VI, SECTION C, LINE 19 THE UNIVERSITY WILL REVIEW ANY REQUESTS AND MAKE A DETERMINATION WHETHER OR NOT TO MAKE THE REQUESTED DOCUMENTS AVAILABLE TO THE PUBLIC.