Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 85-1816923 • 501(c)3 • Horn Lake, MS
Profile
Post-Secondary University
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Up$21,240
Up $19,488 (+1112%) from 2024
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
Up$21,240
Up $19,488 (+1112%) from 2024
Revenue
Down$21,240
Down $1,940 (-8.4%) from 2024
Expenses
Down$20,816
Down $3,401 (-14%) from 2024
Net Income
Up$424
Up $1,461 (+141%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Post-Secondary University
Leighton University is established as a private, non-profit institution of higher learning dedicated to expanding access to high-quality, student-centered education in the State of Mississippi and beyond. The institution exists to provide transformative academic programs that cultivate intellectual rigor, professional competence, ethical leadership, and lifelong learning. Guided by a commitment to public service and social responsibility, Leighton University seeks to prepare graduates who contribute meaningfully to their communities, advance human well-being, and address emerging challenges across diverse fields of practice. The purpose of the institution is to create an inclusive learning environment where students from varied backgrounds can pursue academic and professional goals through well-designed curricula, evidence-based teaching, and robust student support services.
| Description | Grants | Expenses |
|---|---|---|
| Guided by a commitment to public service and social responsibility, Leighton University seeks to prepare graduates who contribute meaningfully to their communities, advance human well-being, and address emerging challenges across diverse fields of practice. Fiscal Year: July 1, 2024 - June 30, 2025 During the 2024-2025 fiscal year, Leighton University advanced its establishment as a fully online, nonprofit institution by focusing on the state authorization process with the Mississippi Commission on College Accreditation (MCCA), the agency responsible for administering Title 37, Chapter 60 of the Mississippi Code of 1972. Building on feedback from the prior year's application, the University devoted extensive time to refining faculty and staff recruitment plans, strengthening evidence of financial responsibility, and improving institutional capacity and program documentation to ensure compliance with state requirements. During the reporting period, Leighton University submitted the majority of its AY 2024-2025 materials to the MCCA, including revised academic program descriptions, updated organizational structures, hiring plans, financial projections, and operational policies. The University also made substantial progress in developing the technological infrastructure required for online operations, identifying and engaging Student Information System (SIS) providers capable of supporting admissions, student records, fiscal processes, and academic services. In addition to regulatory preparation and technology development, the University invested significant effort in building national relationships and cultivating a support network aligned with its mission as a nonprofit institution. These partnerships enhanced institutional visibility, broadened professional support, and contributed to long-term sustainability. Overall, the fiscal year represented substantial forward momentum, positioning Leighton University for continued progress toward state authorization and the successful launch of a fully online, high-quality educational institution. | $0 | $20,816 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lillian Takona | President Of The Board Of Directors | PT | $0 | - | - |
| Rebecca Kigaita | Vice President Of The Board | PT | $0 | - | - |
| Brenda Morgan | Secretary And Member Of Board Of Directors | PT | $0 | - | - |
| Kelli Kobe | Member Board Of Director | PT | $0 | - | - |
| Caroline Noel | Member Board Of Directors | PT | $0 | - | - |
| Kristopher Anderson | Member Board Of Trustees | PT | $0 | - | - |
| Nicholas Alipui | Member Board Of Trustees | PT | $0 | - | - |
| Rudy Mattai | Member Board Of Trustee | PT | $0 | - | - |
| Sam Talala | President Of The Board Of Trustees | PT | $0 | - | - |
“Line A. Supplemental Information to Form 990-EZ, including additional detail regarding program service accomplishments and organizational activities during the fiscal year: Line A. Supplemental Information to Form 990-EZ During the 2024-2025 fiscal year, Leighton University continued its efforts to establish itself as a fully online, nonprofit institution committed to accessible and high-quality higher education. The primary institutional priority for this fiscal year was the preparation of materials for review by the Mississippi Commission on College Accreditation (MCCA), the agency responsible for administering Title 37, Chapter 60, Mississippi Code of 1972. The University devoted substantial time and resources to preparing and aligning its academic programs, governance structures, and institutional documents for MCCA approval. Most components of the academic year 2024-2025 submission were completed, and the institution invested extensive hours responding to Commission expectations, refining required program documentation, and ensuring full compliance with state regulatory standards. In addition to accreditation preparation, the University advanced the development of its internal infrastructure to support future operations as a fully online institution. These efforts included identifying a Student Information System (SIS), establishing lines of communication with system providers, and strengthening administrative processes essential for student enrollment, record keeping, and academic delivery. As a nonprofit institution, Leighton University also initiated outreach and relationship-building efforts with national partners, supporters, and professional networks to establish a foundation of external support for the institution's mission and long-term sustainability. Operationally, the fiscal year involved substantial planning and alignment of institutional policies, governance documents, academic programs, technology infrastructure, and compliance frameworks. These actions were essential to positioning the University for MCCA approval and for future federal and state reporting requirements. The University's activities during this period did not involve instructional delivery or tuition-based operations, as institutional resources were primarily allocated toward start-up development, accreditation readiness, and compliance preparation. No significant changes occurred in the mission or governing documents during this period, and the organization continued to operate exclusively for educational and charitable purposes.”
“During the fiscal year, the Board of Trustees continued to refine Leighton University's emerging governance and administrative framework to support long-term institutional stability. Although no formal amendments were made to the governing documents during this period, the Board engaged in regular review of its policies, operational procedures, and compliance expectations to ensure that the institution remains aligned with state regulatory requirements and best practices in nonprofit higher education administration. Trustees met periodically to evaluate progress on accreditation preparation, review financial stewardship, and assess institutional needs related to technology infrastructure, student services, and academic program development. These meetings helped to clarify roles, strengthen internal controls, and position the University for forthcoming phases of accreditation and operational expansion. The organization maintained its commitment to transparency, accountability, and fiscal responsibility, and no material governance issues arose that required corrective action during the reporting period.”
“Description;Amount^No description;0^Total;0^”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Lillian Takona |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9013365315 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3805 Heathcliff Drive |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Horn Lake |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38637 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 20816 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 21240 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 21240 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 424 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 8081 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 20816 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 21240 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 21240 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 20816 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 21240 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 20816 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 21240 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11760 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Lillian Takona |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Rebecca Kigaita |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Brenda Morgan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Kelli Kobe |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Caroline Noel |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Kristopher Anderson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Nicholas Alipui |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Rudy Mattai |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Sam Talala |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President of the Board of Directors |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President of the Board |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary and Member of Board of Directors |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Member Board of Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Member Board of Directors |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Member Board of Trustees |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Member Board of Trustees |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Member Board of Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | President of the Board of Trustees |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 0 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Leighton University is established as a private, non-profit institution of higher learning dedicated to expanding access to high-quality, student-centered education in the State of Mississippi and beyond. The institution exists to provide transformative academic programs that cultivate intellectual rigor, professional competence, ethical leadership, and lifelong learning. Guided by a commitment to public service and social responsibility, Leighton University seeks to prepare graduates who contribute meaningfully to their communities, advance human well-being, and address emerging challenges across diverse fields of practice. The purpose of the institution is to create an inclusive learning environment where students from varied backgrounds can pursue academic and professional goals through well-designed curricula, evidence-based teaching, and robust student support services. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 975 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Guided by a commitment to public service and social responsibility, Leighton University seeks to prepare graduates who contribute meaningfully to their communities, advance human well-being, and address emerging challenges across diverse fields of practice. Fiscal Year: July 1, 2024 - June 30, 2025 During the 2024-2025 fiscal year, Leighton University advanced its establishment as a fully online, nonprofit institution by focusing on the state authorization process with the Mississippi Commission on College Accreditation (MCCA), the agency responsible for administering Title 37, Chapter 60 of the Mississippi Code of 1972. Building on feedback from the prior year's application, the University devoted extensive time to refining faculty and staff recruitment plans, strengthening evidence of financial responsibility, and improving institutional capacity and program documentation to ensure compliance with state requirements. During the reporting period, Leighton University submitted the majority of its AY 2024-2025 materials to the MCCA, including revised academic program descriptions, updated organizational structures, hiring plans, financial projections, and operational policies. The University also made substantial progress in developing the technological infrastructure required for online operations, identifying and engaging Student Information System (SIS) providers capable of supporting admissions, student records, fiscal processes, and academic services. In addition to regulatory preparation and technology development, the University invested significant effort in building national relationships and cultivating a support network aligned with its mission as a nonprofit institution. These partnerships enhanced institutional visibility, broadened professional support, and contributed to long-term sustainability. Overall, the fiscal year represented substantial forward momentum, positioning Leighton University for continued progress toward state authorization and the successful launch of a fully online, high-quality educational institution. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 20816 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 1 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 20816 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 20816 |
| IRS990EZ/TotalRevenueAmt | 0 | 21240 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https://leighton-edu.us |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | No other source of income beyond contributions. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part I, Line 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 21240 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 23180 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 34400 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 31225 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 110045 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99909 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 109945 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 100 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 21240 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 23180 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 34400 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 31225 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 110045 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 110045 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Our records indicate that we do not have any students, as the state has not fully approved us to admit any. Our student head count is zero (0). |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | Leighton University affirms that it has a racially nondiscriminatory policy applicable to all prospective students and members of the institutional community. Consistent with IRS requirements, the University has publicly posted this policy on its official website in locations readily accessible to the general public, including sections addressing admissions, institutional policies, and student services. These postings serve as public notice to all parts of the community the University intends to serve. Although the institution remains in the pre-operational phase, the policy is already available through its online presence, which functions as its primary public communication platform |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | These are filed in our offices. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Part I, Line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Line A. Supplemental Information to Form 990-EZ, including additional detail regarding program service accomplishments and organizational activities during the fiscal year: Line A. Supplemental Information to Form 990-EZ During the 2024-2025 fiscal year, Leighton University continued its efforts to establish itself as a fully online, nonprofit institution committed to accessible and high-quality higher education. The primary institutional priority for this fiscal year was the preparation of materials for review by the Mississippi Commission on College Accreditation (MCCA), the agency responsible for administering Title 37, Chapter 60, Mississippi Code of 1972. The University devoted substantial time and resources to preparing and aligning its academic programs, governance structures, and institutional documents for MCCA approval. Most components of the academic year 2024-2025 submission were completed, and the institution invested extensive hours responding to Commission expectations, refining required program documentation, and ensuring full compliance with state regulatory standards. In addition to accreditation preparation, the University advanced the development of its internal infrastructure to support future operations as a fully online institution. These efforts included identifying a Student Information System (SIS), establishing lines of communication with system providers, and strengthening administrative processes essential for student enrollment, record keeping, and academic delivery. As a nonprofit institution, Leighton University also initiated outreach and relationship-building efforts with national partners, supporters, and professional networks to establish a foundation of external support for the institution's mission and long-term sustainability. Operationally, the fiscal year involved substantial planning and alignment of institutional policies, governance documents, academic programs, technology infrastructure, and compliance frameworks. These actions were essential to positioning the University for MCCA approval and for future federal and state reporting requirements. The University's activities during this period did not involve instructional delivery or tuition-based operations, as institutional resources were primarily allocated toward start-up development, accreditation readiness, and compliance preparation. No significant changes occurred in the mission or governing documents during this period, and the organization continued to operate exclusively for educational and charitable purposes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | During the fiscal year, the Board of Trustees continued to refine Leighton University's emerging governance and administrative framework to support long-term institutional stability. Although no formal amendments were made to the governing documents during this period, the Board engaged in regular review of its policies, operational procedures, and compliance expectations to ensure that the institution remains aligned with state regulatory requirements and best practices in nonprofit higher education administration. Trustees met periodically to evaluate progress on accreditation preparation, review financial stewardship, and assess institutional needs related to technology infrastructure, student services, and academic program development. These meetings helped to clarify roles, strengthen internal controls, and position the University for forthcoming phases of accreditation and operational expansion. The organization maintained its commitment to transparency, accountability, and fiscal responsibility, and no material governance issues arose that required corrective action during the reporting period. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description;Amount^No description;0^Total;0^ |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Header, Line A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Header, Line B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 20 |
| ReasonableCauseExplanation/ExplanationTxt | 0 | Server issues. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Lillian Takona |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9013365315 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEIGHTON UNIVERSITY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEIG |
| ReturnHeader/Filer/EIN | 0 | 851816923 |
| ReturnHeader/Filer/PhoneNum | 0 | 9013365315 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3805 Heathcliff Drive |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Horn Lake |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38637 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-11-23T15:06:52-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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