2024-04-18T10:30:24-07:00 2023-06-30 200609534 DESENA & COMPANY CPAS LLC 100 Eagle Rock Avenue Suite 110 East Hanover NJ 07936 990 2022-07-01 131740285 ALLIANCE UNIVERSITY ALLI 6463786100 2 WASHINGTON STREET NEW YORK NY 10004 RAJAN S MATHEWS President 2024-04-18 false RAJAN S MATHEWS 999009999 true Raymond B Desena CPA P00528300 9736023300 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z RAJAN S MATHEWS 2 WASHINGTON STREET NEW YORK NY 10004 41968104 false X www.allianceu.edu X 1944 NY ALLIANCE UNIVERSITY, A CHRISTIAN & MISSIONARY ALLIANCE EDUCATIONAL INSTITUTION, THROUGH ITS UNDERGRADUATE, GRADUATE AND SEMINARY PROGRAMS, PURSUES ITS HISTORICAL MISSION OF PREPARING MEN & WOMEN TO "TAKE THE WHOLE GOSPEL TO THE WHOLE WORLD." 18 13 644 0 8465623 8942226 34461199 31130941 427682 560336 243442 1290696 43597946 41924199 15348691 11935026 0 16454773 17756657 0 224539 21499160 27419520 53302624 57111203 -9704678 -15187004 54947485 49781311 59552984 92162231 -4605499 -42380920 X ALLIANCE UNIVERSITY, A CHRISTIAN & MISSIONARY ALLIANCE EDUCATIONAL INSTITUTION, THROUGH ITS UNDERGRADUATE, GRADUATE AND SEMINARY PROGRAMS, PURSUES ITS HISTORICAL MISSION OF PREPARING MEN & WOMEN TO "TAKE THE WHOLE GOSPEL TO THE WHOLE WORLD." false true 26830288 11935026 27438948 EDUCATION OF 1,995 STUDENTS AT CAMPUSES LOCATED IN LOWER MANHATTAN, NEW YORK, AND AN EXTENSION SITE LOCATED IN PUERTO RICO, PLUS ONLINE PROGRAMS. 16457020 STUDENT SERVICES AND AUXILIARY ENTERPRISES 2837566 ACADEMIC SUPPORT 46124874 true true false false false false false false false true true false false false true false true true true false false false false false false false false false true true false false false false false false false false false false false false true true false false false true 125 0 true 644 true false false false false false true true false 0 false false false false false false false X 18 13 false false false false false false false true true false true true true true true true true true true true false NY X RAJAN S MATHEWS 6463786146 2 WASHINGTON STREEET NEW YORK NY 10004 RAJAN S MATHEWS President 40.00 0.00 X X 230000 0 99990 DAVID F TURK PROVOST & VP 40.00 0.00 152553 0 29916 KENNETH E BALDES Trustee 2.40 40.00 X 0 142423 23102 CORNELIUS F SPITZER CONTROLLER 35.00 0.00 111166 0 33354 DR GARY D FRIESEN Trustee 2.40 40.00 X 0 63147 70988 ANITA L UNDERWOOD DEAN BUS & LEADRSH 40.00 0.00 115537 0 12434 STEPHEN MARET PROF OF PSYCHOLOGY 40.00 0.00 112979 0 12434 MELISSA R RUTTANAI VP MARKTNG & COMM 40.00 0.00 114000 0 0 REV THOMAS R FLANDERS Trustee 2.40 40.00 X 0 48522 30924 REV KELVIN WALKER Trustee 2.40 40.00 X 0 40851 36243 DR DUANE A WHEELAND VICE CHAIRMAN 2.40 40.00 X X 0 73830 0 WILLIAM M BEATTY Trustee 2.40 0.00 X 0 0 0 REV DR VICTOR W CHAN Trustee 2.40 0.00 X 0 0 0 GLENN G DAVES Trustee 2.40 0.00 X 0 0 0 DR PAUL D GLENN Secretary 2.40 0.00 X X 0 0 0 ANNE SNYDER BROOKS Trustee 2.40 0.00 X 0 0 0 REV DR DENNY KRAJACIC Trustee 2.40 0.00 X 0 0 0 J ROBERT CIMINERA Trustee 2.40 0.00 X 0 0 0 DR JOHN PRAVEEN Trustee 2.40 0.00 X 0 0 0 DWIGHT D SAFER Trustee 2.40 0.00 X 0 0 0 REV SCOTT G SLOCUM BOARD CHAIRMAN 2.40 0.00 X X 0 0 0 MRS PAULETTE ZIMMERMAN Trustee 2.40 0.00 X 0 0 0 DR CAROLYN TONGE Trustee 2.40 0.00 X 0 0 0 VIVIAN A PRICE Trustee 2.40 0.00 X 0 0 0 KENNETH M MACUR START 0323 VP OF BUSINESS 40.00 0.00 X 0 0 0 836235 368773 349385 8 false true false UNIVERSAL PROTECTION SERVICE LP PO BOX 828854 PHILADELPHIA PA 191828854 SECURITY SERVICE 137374 FORVIS LLP PO BOX 200870 DALLAS TX 753200870 AUDIT/ACCOUNTING 102575 2 708004 5479513 2754709 8942226 AUXILIARY ENTERPRISES 611710 3691993 3691993 GROSS TUITION & FEES 611600 27438948 27438948 31130941 560059 560059 0 0 0 43308 874 43905 -597 874 277 277 0 0 0 GAIN ON RENT DISCOUNTS 900099 918365 918365 INTEREST INC ON ACCTS REC 522220 278650 278650 MISCELLANEOUS 900099 93681 93681 1290696 41924199 31130941 1851032 0 11935026 11935026 0 0 331614 331614 0 13597227 12379542 1199820 17865 0 2944833 2706431 233004 5398 882983 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-28653 218825 14341953 13873862 123569 749172 210650 14535953 13600434 80925 477973 285470 13873862 13396332 46310 475017 317225 13600434 0.77110 0.22890 false true true 52773971 10595508 42178463 10087422 8400018 1687404 497251 423760 73491 43939358 LINE OF CREDIT - ORCHARD ALLIANCE 10000000 MORTGAGE PAYABLE - ORCHARD ALLIANCE 105200 OPERATING LEASE OBLIGATION 27247262 POST-RETIREMENT LIABILITY 717257 US GOV'T REFUNDABLE GRANTS 267592 38337311 30068432 80908 80908 29987524 1649 11935026 11936675 41924199 45174528 45174528 1649 11935026 11936675 57111203 Part V, Line 4: Intended uses of the endowment fund. ENDOWMENT FUNDS ARE RESTRICTED FOR INVESTMENT IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT SCHOLARSHIPS AND FELLOWSHIPS ($14,157,215), LIBRARY ACQUISITIONS ($236,616) AND GENERAL ACTIVITY OF THE UNIVERSITY ($577,094).DUE TO OPERATING CASH NEEDS, THE UNIVERSITY HAS BORROWED DONOR-RESTRICTED ENDOWMENT FUNDS. THE CUMULATIVE AMOUNT BORROWED AND OUTSTANDING AS OF JUNE 30, 2023 IS $13,967,783. DURING THE YEAR ENDED JUNE 30, 2023, THE UNIVERSITY HAD ADDITIONAL BORROWINGS AND ACCURED INTEREST OF $796,483 AND MADE REPAYMENTS AND DRAWS FOR SCHOLARSHIPS OF $544,036. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S GRANTS & ALLOCATIONS $11935026 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S GRANTS & ALLOCATIONS $11935026 true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized ALLIANCE UNIVERISTY MAKES ITS RACIALLY NON-DISCRIMINATORY POLICY KNOWN THROUGH ALL FORMS OF MEDIA EMPLOYED TO SOLICIT STUDENTS AND SERVE ITS GENERAL CONSTITUENCY. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency THE UNIVERSITY PARTICIPATES IN FINANCIAL AID ASSISTANCE AND RECEIVES GOVERNMENT GRANTS FROM FEDERAL AND STATE AGENCIES. GRANTS ARE ADMINISTERED FROM THE U.S. DEPARTMENT OF EDUCATION TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS FROM FEDERAL PELL GRANTS, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, FEDERAL WORK-STUDY, FEDERAL DIRECT STUDENT LOANS AND FEDERAL TEACH GRANTS.THE UNIVERSITY ALSO RECEIVED GRANTS FROM THE EDUCATION STABILIZATION FUNDS MADE AVAILABLE BY THE FEDERAL GOVERNMENT DUE TO COVID-19. GRANT ASSISTANCE WAS PROVIDED THROUGH THE HIGHER EDUCATION EMERGANCY RELIEF FUND TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS AND THE INSTITUTION.IN ADDITION, THE UNIVERSITY IS THE RECEIPIENT OF A FEDERAL TITLE III - HIGHER EDUCATION INSTITUTIONAL AID GRANT TO ENCOURAGE STUDENT SUCCESS IN THEIR EDUCATION CALLED "CONNECT FOR SUCCESS."THE UNIVERSITY ALSO PARTICIPATES IN STATE SPONSORED PROGRAMS THAT PROVIDE FINANCIAL AID ASSISTANCE TO STUDENTS AND PROVIDE FUNDING FOR PROGRAMS THAT ASSIST STUDENTS TO SUCCESSFULLY COMPLETE THEIR COLLEGE EDUCATION. true 0 0 SCHOLARSHIPS 1546 11935026 Grantmaker's Description of How Grants are Used ALLIANCE UNIVERSITY GRANTS FUNDS TO STUDENTS IN THE FORM OF SCHOLARSHIPS, STUDENT LOANS, AS WELL AS OTHER FINANCIAL AID. FINANCIAL AID IS GRANTED TO STUDENTS BASED ON ELIGIBILITY GUIDELINES AS DEFINED BY THE FEDERAL DEPARTMENT OF EDUCATION, THE STATE OF NEW YORK AND ALLIANCE UNIVERSITY'S SCHOLARSHIP AND GRANT PROGRAMS. ALLIANCE UNIVERSITY GRANTS FUNDS TO STUDENTS IN THE FORM OF INSTITUTIONAL AID BASED ON MERIT, NEED, AND OTHER SPECIFIC CRITERIA AS OUTLINED IN ALLIANCE UNIVERSITY'S SCHOLARSHIP AND GRANT PROGRAM. X true true X X X false false false false false false false false false DAVID F TURK PROVOST & VP 152553 29916 182469 KENNETH E BALDES Trustee 142423 23102 165525 RAJAN S MATHEWS President 230000 99990 329990 Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part III, Line 3 IN MARCH 2023, THE UNIVERSITY WAS PLACED ON "SHOW CAUSE" BY ITS ACCREDITOR, MIDDLE STATES COMMISSION ON HIGHER EDUCATION ("MSCHE"). THE UNIVERSITY PREPARED A SUBSTANTIAL RESPONSE TO THE REQUEST TO SHOW CAUSE AND PRESENTED ITS CASE ON JUNE 21, 2023. ON JUNE 26, 2023, MSCHE TOOK AN ADVERSE ACTION AGAINST THE UNVERSITY AND REVOKED ITS ACCREDITATION, EFFECTIVE DECEMBER 31, 2023. IN RESPONSE, THE UNIVERSITY CHOSE NOT TO APPEAL AND THE BOARD OF TRUSTEES, ON JUNE 29, 2023 VOTED TO CEASE ALL ACADEMIC OPERATIONS, WITH THE EXCEPTION OF THE PUERTO RICO CAMPUS, EFFECTIVE AUGUST 31, 2023.THE UNIVERSITY VOLUNTARILY SURRENDERED ITS ACCREDITATION AS OF AUGUST 31, 2023. IN RESPONSE, MSCHE ACCELERATED ITS ACTION TO AUGUST 31, 2023 AS WELL.IN RESPONSE, THE UNITED STATES DEPARTEMENT OF EDUCATION PLACED THE UNIVERSITY ON HEIGHTENED CASH MONITORING 2 AND ISSUED A CLOSE-OUT REQUEST DOCUEMENT.IN "CEASING ALL ACADEMIC OPERATIONS" IT IS IMPORTANT TO NOTE THAT THE BOARD OF TRUSTEES DID NOT VOTE TO CLOSE THE UNIVERSITY. IT IS THE INTENTION OF THE BOARD TO RETAIN ITS 501(C)(3) STATUS AND TO DEFEND ITS CHARTER FROM REVOCATION BY THE NEW YORK STATE BOARD OF REGENTS. IT IS ALSO THE INTENTION OF THE UNIVERSITY TO MAINTAIN ITS ACCREDITATION FROM THE ASSOCIATION OF THEOLOGICAL SCHOOLS (ATS).IN ALLOWING THE PUERTO RICO CAMPUS TO CONTINUE OPERATIONS, EVEN AS AN UN-ACCREDITED INSTITUTION, THE PLAN IS TO SUPPORT THE PUERTO RICO CAMPUS FOR THE FALL 2023 SEMESTER. IN THIS TIME, THE LEADERSHIP OF THE CAMPUS WITH SUPPORT FROM THE UNIVERSITY AND THE CHRISTIAN & MISSIONARY ALLIANCE, IS SEEKING A LICENSE TO OPERATE AS A STAND-ALONE UNIVERSITY (SEMINARIO THEOLIGICA DE PUERTO RICO - STDPR) AS WELL AS SEPARATE ACCREDITATION FROM THE ASSOCIATION OF THEOLOGICAL SCHOOLS. Form 990, Part VI, Section B, Line 11b THE BOARD OF TRUSTEES RECEIVE KEY REPORTS THROUGH A WEB BASED DOCUMENT ROOM. FORM 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE PRIOR TO ITS FILING AND THE BOARD IS NOTIFIED THAT THE FORM 990 HAS BEEN ADDED TO THE WEB BASED DOCUMENT ROOM FOR THEIR REVIEW. Form 990, Part VI, Section B, Line 12c ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES AND OFFICERS FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE. THE QUESTIONNAIRES ARE REVIEWED AS PART OF THE ANNUAL AUDIT PROCESS. Form 990, Part VI, Section B, Line 15a THE DIRECTOR OF HUMAN RESOURCES COMPILES COMPARATIVE DATA ON OFFICER'S SALARIES AS WELL AS HISTORICAL SALARY LEVELS AND INCREASES. THIS DATA IS GIVEN TO THE PRESIDENT AND CHAIRMAN OF THE BOARD OF TRUSTEES. THE CHAIRMAN OF THE BOARD OF TRUSTEES APPROVES ALL SALARY RECOMMENDATIONS FOR OFFICERS REPORTING TO THE PRESIDENT. THE CHAIRMAN OF THE BOARD OF TRUSTEES CHAIRS THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES WHICH REVIEWS AND MAKES SALARY AND COMPENSATION DECISIONS FOR THE PRESIDENT ANNUALLY. IN ADDITION, THE FULL BOARD INFORMALLY REVIEWS THE PRESIDENT SEMI-ANNUALLY IN EXECUTIVE SESSION AND DOES A FORMAL WRITTEN EVALUATION EVERY THREE YEARS AS PART OF THE PRESIDENT'S CONTRACT RENEWAL. Form 990, Part VI, Section B, Line 15b THE COMPENSATION FOR THE OTHER OFFICERS AND KEY EMPLOYEES ARE SUBJECT TO REVIEW AND APPROVAL PROCESS BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. Form 990, Part VI, Section C, Line 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. Form 990, Part XI, Line 9 1. IMPAIRMENT OF LONG-LIVED ASSETS - THE PLAN TO CEASE = -$0 Form 990, Part XI, Line 9 2. OPERATIONS BY AUGUST 31, 2023 TRIGGERED EVENTS THAT WOULD = -$0 Form 990, Part XI, Line 9 3. REQUIRE AN ASSESSMENT OF IMPAIRMENT FOR CERTAIN LONG- = -$0 Form 990, Part XI, Line 9 4.LIVED ASSETS. FOR THE YEAR ENDED JUNE 30, 2023, THE UNIV- = -$0 Form 990, Part XI, Line 9 5. ERSITY RECONGIZED AN IMPAIRMENT LOSS FOR THE FOLLOWING = -$0 Form 990, Part XI, Line 9 6. RIGHT OF USE ASSET, NET = -$22613574 Form 990, Part XI, Line 9 7. SECURITY DEPOSITS = -$41643 Form 990, Part XI, Line 9 8. INVENTORY = -$14108 NYACK 2 WASHINGTON LLC 2 WASHINGTON STREET NEW YORK NY 10004 364830905 SEE SCHEDULE R, PART VII SUPPLEMENTAL INFORMATION DE ALLIANCE UNIVERSITY CHRISTIAN & MISSIONARY ALLIANCE ONE ALLIANCE PLACE REYNOLDSBURG OH 43068 131623940 MINISTRY OH 501(c)(3) 1 NA false ORCHARD ALLIANCE 8595 EXPLORER DRIVE COLORADO SPRINGS CO 80920 841466105 MINISTRY CO 501(c)(3) 1 NA false false false true false true true false false false false false false false false false false false false false CHRISTIAN & MISSIONARY ALLIANCE c 708004 CASH RECEIVED ORCHARD ALLIANCE e 10105200 BALANCE OF LOAN ORCHARD ALLIANCE f 27098 CASH RECEIVED PART I, (b), PRIMARY ACTIVITY OF DISREGARDED ENTITIES NYACK 2 WASHINGTON LLC IS NOT FORMED FOR PECUNIARY PROFIT OR FINANCIAL GAIN. THE COMPANY IS IRREVOCABLY DEDICATED TO AND OPERATED EXCLUSIVELY FOR NON-PROFIT PURPOSES. THE PURPOSES FOR WHICH THE COMPANY IS FORMED IS EXCLUSIVELY FOR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, OR ANY SUCCESSOR THERETO, AS SUCH MAY BE AMENDED FROM TIME TO TIME.SO LONG AS THE COMPANY HAS ANY OBLIGATION UNDER A CERTAIN LOAN AGREEMENT FOR WHICH THE ENTITY WAS CREATED, THE SOLE PURPOSE TO BE CONDUCTED OR PROMOTED BY THE COMPANY IS TO ENGAGE IN THE FOLLOWING ACTIVITIES:I. TO THE EXTENT PERMITTED BY THE LOAN DOCUMENTS, OWN, HOLD, SELL, ASSIGN, TRANSFER, RENOVATE, DEVELOP, OPERATE, LEASE, FINANCE, REFINANCE, PLEDGE, EXCHANGE, AND OTHERWISE DEAL WITH THE PROPERTY LOCATED AT 2 WASHINGTON ST IN NEW YORK CITY;II. TO ENTER INTO AND PERFORM ITS OBLIGATIONS UNDER THE LOAN AGREEMENT;III. TO ENGAGE IN ANY LAWFUL ACT OR ACTIVITY AND TO EXERCISE ANY POWERS PERMITTED TO LIMITED LIABILITY COMPANIES ORGANIZED UNDER THE LAWS OF THE STATE OF DELAWARE THAT ARE RELATED OR INCIDENTAL TO AND NECESSARY, CONVENIENT OR ADVISABLE FOR THE ACCOMPLISHMENT OF THE ABOVE-MENTIONED PURPOSES, PROVIDED, HOWEVER, ALL OF THE SAME IS UNDERTAKEN FOR TAX-EXEMPT EDUCATIONAL PURPOSES ONLY AND IS CONSISTENT WITH THE COMPANY'S NOT-FOR-PROFIT PURPOSES.