Civic Intelligence

Allen University

990 • Fiscal year 2022 • EIN 57-0341191

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 09, 2022

Organization Profilewww.allenuniversity.edu

Refreshing map…

1530 Harden StreetColumbia, SC 29204

(803) 376-5727

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.26x

Higher debt load relative to assets than 52% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

65th percentile

0.63x

Higher debt load relative to revenue than 65% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Net Margin

60th percentile

11%

Higher net margin than 60% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$420,875

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Asset Growth

88th percentile

27%

Faster asset growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Revenue Growth

50th percentile

4.2%

Faster revenue growth than 50% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$68,026,738

Up $14,510,841 (+27%) from 2021

Net Assets

Up

$50,070,088

Up $3,233,109 (+6.9%) from 2021

Liabilities

Up

$17,956,650

Up $11,277,732 (+169%) from 2021

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin60th percentile

Revenue

Up

$28,653,626

Up $1,156,241 (+4.2%) from 2021

Expenses

Up

$25,420,517

Up $5,652,334 (+29%) from 2021

Net Income

Down

$3,233,109

Down $4,496,093 (-58%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80M$60M$40M$20M$0Assets 2010: $42,749,887Liabilities 2010: $32,291,907Net Assets 2010: $10,457,9802010Assets 2011: $42,855,444Liabilities 2011: $32,327,468Net Assets 2011: $10,527,9762011Assets 2012: $42,947,812Liabilities 2012: $38,177,825Net Assets 2012: $4,769,9872012Assets 2013: $43,570,022Liabilities 2013: $39,578,291Net Assets 2013: $3,991,7312013Assets 2014: $42,355,904Liabilities 2014: $35,366,790Net Assets 2014: $6,989,1142014Assets 2015: $44,655,992Liabilities 2015: $32,987,454Net Assets 2015: $11,668,5382015Assets 2016: $44,519,700Liabilities 2016: $30,434,159Net Assets 2016: $14,085,5412016Assets 2017: $45,321,763Liabilities 2017: $28,540,533Net Assets 2017: $16,781,2302017Assets 2018: $45,511,752Liabilities 2018: $27,441,822Net Assets 2018: $18,069,9302018Assets 2019: $45,542,459Liabilities 2019: $26,290,012Net Assets 2019: $19,252,4472019Assets 2020: $46,904,067Liabilities 2020: $24,762,785Net Assets 2020: $22,141,2822020Assets 2021: $53,515,897Liabilities 2021: $6,678,918Net Assets 2021: $46,836,9792021Assets 2022: $68,026,738Liabilities 2022: $17,956,650Net Assets 2022: $50,070,0882022Assets 2023: $65,900,970Liabilities 2023: $13,177,930Net Assets 2023: $52,723,0402023Assets 2024: $64,184,513Liabilities 2024: $11,030,920Net Assets 2024: $53,153,5932024

Highlighted filing

2022

Assets$68,026,738
Liabilities$17,956,650
Net Assets$50,070,088
Open 2022 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0Revenue 2010: $19,298,482Expenses 2010: $18,050,684Net Income 2010: $1,247,7982010Expenses 2011: $24,639,2782011Expenses 2012: $23,798,2072012Expenses 2013: $17,880,9432013Revenue 2014: $17,205,445Expenses 2014: $14,208,062Net Income 2014: $2,997,3832014Revenue 2015: $18,937,604Expenses 2015: $16,413,216Net Income 2015: $2,524,3882015Revenue 2016: $17,147,784Expenses 2016: $16,217,456Net Income 2016: $930,3282016Revenue 2017: $17,093,437Expenses 2017: $14,709,177Net Income 2017: $2,384,2602017Revenue 2018: $17,926,379Expenses 2018: $16,637,679Net Income 2018: $1,288,7002018Revenue 2019: $19,364,865Expenses 2019: $18,182,348Net Income 2019: $1,182,5172019Revenue 2020: $21,920,132Expenses 2020: $19,031,297Net Income 2020: $2,888,8352020Revenue 2021: $27,497,385Expenses 2021: $19,768,183Net Income 2021: $7,729,2022021Revenue 2022: $28,653,626Expenses 2022: $25,420,517Net Income 2022: $3,233,1092022Revenue 2023: $26,101,460Expenses 2023: $24,788,080Net Income 2023: $1,313,3802023Revenue 2024: $25,927,415Expenses 2024: $25,545,952Net Income 2024: $381,4632024

Highlighted filing

2022

Revenue$28,653,626
Expenses$25,420,517
Net Income$3,233,109
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 9, 2022
Return Version
2021v4.2
Gross Receipts
$28,747,429
Mission and Program Overview

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. The University has a strong unalterable commitment to teaching in delivery of its baccalaureate and graduate programs.

Allen University is an academic community which provides students an opportunity to obtain baccalaureate and graduate degrees in liberal arts and professional programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$45,369,507$52,252,004▲ $6,882,497
Accounts Receivable$1,154,783$12,902,349▲ $11,747,566
Pledges and Grants Receivable$836,812$1,131,054▲ $294,242
Cash and Non-Interest-Bearing Accounts$5,396,640$894,442▼ $4,502,198
Savings and Temporary Cash Investments$225,345$302,459▲ $77,114
Prepaid Expenses and Deferred Charges$69,999$83,389▲ $13,390
Total Assets$53,515,897$68,026,738▲ $14,510,841
Other Assets Total$462,811$461,041▼ $1,770
Liabilities
Unsecured Notes Loans Payable-$12,000,000-
Tax Exempt Bond Liabilities$3,442,835$2,938,011▼ $504,824
Deferred Revenue$575,298$1,537,064▲ $961,766
Mortgage Notes Payable Secured by Investment Property$1,045,176$809,961▼ $235,215
Accounts Payable and Accrued Expenses$1,615,609$623,168▼ $992,441
Grants Payable-$48,446-
Total Liabilities$6,678,918$17,956,650▲ $11,277,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$46,456,865$49,611,475▲ $3,154,610
Net Assets With Donor Restrictions$380,114$458,613▲ $78,499
Total Net Assets Fund Balance$46,836,979$50,070,088▲ $3,233,109
Total Liabilities and Net Assets / Fund Balance$53,515,897$68,026,738▲ $14,510,841

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,895,953$26,707,164$58,603,117
Equipment$5,104,421$4,274,041$9,378,462
Other Land Buildings$6,420,711$1,375,773$7,796,484
Land$8,830,919-$2,930,919

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$380,114$78,499--$458,613
2020$312,884$67,230--$380,114
2019$312,884---$312,884
2018$312,884---$312,884
2017$312,884---$312,884
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Ernest McNealeyPresident/Chief Executive OfficerFT$400,000$20,875$420,875
Dr Lisa LongProvostFT$150,000$18$150,018
Dr Eric GambleVice President for Information Technology Institutional EffectivenessFT$112,000$352$112,352
Mr Dub TaylorVice President for Institutional AdvancementFT$106,000$341$106,341
Mrs Ruby G FieldingVice President for Fiscal Affairs/Chief Financial OfficerFT$101,800$297$102,097
Dr J Michael HarpeVice President for Student AffairsFT$100,000$330$100,330

Board Members and Trustees

NameTitle
Bishop Samuel Lawrence L Green SrChairman
Reverend Dr Norvel Goff SrVice Chairman
Dr Marilyn M PorcherTrustee
Elder Robert B Cooper SrTrustee
Mr Alfred R Berkeley IIITrustee
Mr Bruce F CaughmanTrustee
Mr Detrick D GrimesTrustee
Mr Keith BrittonTrustee
Mr Norman L DeasTrustee
Mr Willie F JohnsonTrustee
Mrs Karol W MontgomeryTrustee
Mrs Yvonne A H SaxonTrustee
Rev Dr Derrick Scott SrTrustee
Rev Dr Herbert L TemoneyTrustee
Reverend Dr Allen W ParrottTrustee
Reverend Dr Caesar R RichburgTrustee
The Honorable James E ClyburnTrustee
The Honorable Tamara C CurryTrustee
Mrs Sandra AndersonSecretary
Reverend Dr Juenarrl KeithTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Carbra-Contract LLCBuilding Maintenance Repairs1125 Bickley Road, Irmo, SC 29063$2,347,963
Revenue and Support

Revenue Composition

Contributions and Grants
$16,416,485
Program Service Revenue
$10,821,104
Investment Income
$79,169
Other Revenue
$1,336,868
All Other Contributions
$3,029,690
Change in Net Assets
$3,233,109

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,653,626
Total Revenue per Audited Statements
$28,653,626
Total Revenue per Form 990
$28,653,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,796,198
Grants and Similar Amounts Paid$2,632,306
Salaries, Compensation, and Employee Benefits$992,013
Total Fundraising Expense$212,030
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$5,569,346$1,612,127$212,030$7,393,503
Grants to Domestic Individuals$2,632,306--$2,632,306
All Other Expenses$2,230,515--$2,230,515
Current Officers, Directors, Trustees, and Key Employees-$992,013-$992,013
Total Functional Expenses$22,070,111$3,138,376$212,030$25,420,517

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$25,420,517
Total Expenses per Audited Statements$25,420,517
Total Expenses per Form 990$25,420,517
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$93,803
Fundraising Gross Income$61,091
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Allen UNCF Gala$201,449$61,091$60,884$207
Total Events$201,449$61,091$93,803$-32,712
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-

Bond Issues

BondIssuerIssuedIssue PricePurpose
AEducational Facilities Authority for PHL2005-11-23$8,015,000Refund prior tax exempt bond

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$8,015,000--$160,300

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 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.”

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 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.”

Form 990, Part VI, Section C, Line 19

“The University will review any requests and make the determination to make the requested documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Allen University
EIN
57-0341191
Phone
8033765727
Address
1530 Harden Street, Columbia, SC 29204

Signing Officer

Name
Dr Ernest McNealey
Title
PresidentCEO
Phone
8033765727
Signed
2022-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Ernest McNealey
Formed
1905
Legal Domicile
Sc
Voting Board Members
21
Independent Board Members
20
Employees
310
Volunteers
31

Preparer

Firm
The Wesley Peachtree Group CPAs
Address
1475 Klondike Road Suite 100, Conyers, GA 30094
Preparer
Dane Alexander
Phone
4048740555
Supplemental Narrative

Financial Statement Notes

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 position taken by the University for the year ended June 30, 2022 and believes that there is no such position as of June 30, 2022. Accordingly, no asset or liability has been accrued.”

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IRS990/Form990PartVIISectionAGrp/PersonNm1Dr Lisa Long
IRS990/Form990PartVIISectionAGrp/PersonNm2Dr Eric Gamble
IRS990/Form990PartVIISectionAGrp/PersonNm3Mr Dub Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm4Mrs Ruby G Fielding
IRS990/Form990PartVIISectionAGrp/PersonNm5Dr J Michael Harpe
IRS990/Form990PartVIISectionAGrp/PersonNm6Bishop Samuel Lawrence L Green Sr
IRS990/Form990PartVIISectionAGrp/PersonNm7The Honorable Tamara C Curry
IRS990/Form990PartVIISectionAGrp/PersonNm8Reverend Dr Norvel Goff Sr
IRS990/Form990PartVIISectionAGrp/PersonNm9Mr Willie F Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm10Reverend Dr Juenarrl Keith
IRS990/Form990PartVIISectionAGrp/PersonNm11Mr Keith Britton
IRS990/Form990PartVIISectionAGrp/PersonNm12Elder Robert B Cooper Sr
IRS990/Form990PartVIISectionAGrp/PersonNm13Reverend Dr Allen W Parrott
IRS990/Form990PartVIISectionAGrp/PersonNm14The Honorable James E Clyburn
IRS990/Form990PartVIISectionAGrp/PersonNm15Mr Alfred R Berkeley III
IRS990/Form990PartVIISectionAGrp/PersonNm16Mr Norman L Deas
IRS990/Form990PartVIISectionAGrp/PersonNm17Mr Bruce F Caughman
IRS990/Form990PartVIISectionAGrp/PersonNm18Reverend Dr Caesar R Richburg
IRS990/Form990PartVIISectionAGrp/PersonNm19Mr Detrick D Grimes
IRS990/Form990PartVIISectionAGrp/PersonNm20Mrs Karol W Montgomery
IRS990/Form990PartVIISectionAGrp/PersonNm21Mrs Sandra Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm22Dr Marilyn M Porcher
IRS990/Form990PartVIISectionAGrp/PersonNm23Mrs Yvonne A H Saxon
IRS990/Form990PartVIISectionAGrp/PersonNm24Rev Dr Derrick Scott Sr
IRS990/Form990PartVIISectionAGrp/PersonNm25Rev Dr Herbert L Temoney
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Provost
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President for Information Technology Institutional Effectiveness
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President for Institutional Advancement
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President for Fiscal Affairs/Chief Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President for Student Affairs
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice Chairman
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$68,026,738
Liabilities
$17,956,650
Net assets
$50,070,088
Revenue
$28,653,626
Expenses
$25,420,517
Net income
$3,233,109
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$64.2$11.0$53.2$25.9$25.5$0.38
2023Summary only. Only limited summary data is available for this year.$65.9$13.2$52.7$26.1$24.8$1.31
2022Detailed filing. Detailed filing data is available for this year.$68.0$18.0$50.1$28.7$25.4$3.23
2021Summary only. Only limited summary data is available for this year.$53.5$6.68$46.8$27.5$19.8$7.73
2020Summary only. Only limited summary data is available for this year.$46.9$24.8$22.1$21.9$19.0$2.89
2019Summary only. Only limited summary data is available for this year.$45.5$26.3$19.3$19.4$18.2$1.18
2018Summary only. Only limited summary data is available for this year.$45.5$27.4$18.1$17.9$16.6$1.29
2017Summary only. Only limited summary data is available for this year.$45.3$28.5$16.8$17.1$14.7$2.38
2016Summary only. Only limited summary data is available for this year.$44.5$30.4$14.1$17.1$16.2$0.93
2015Summary only. Only limited summary data is available for this year.$44.7$33.0$11.7$18.9$16.4$2.52
2014Summary only. Only limited summary data is available for this year.$42.4$35.4$6.99$17.2$14.2$3.00
2013Summary only. Only limited summary data is available for this year.$43.6$39.6$3.99$17.9
2012Summary only. Only limited summary data is available for this year.$42.9$38.2$4.77$23.8
2011Summary only. Only limited summary data is available for this year.$42.9$32.3$10.5$24.6
2010Summary only. Only limited summary data is available for this year.$42.7$32.3$10.5$19.3$18.1$1.25
Peer Organizations

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