Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $334,983

• 1f · All other contributions, gifts and grants

  $885,694

• 2a · Program service revenue: TUITION AND FEES

  total $45,663,742 · related or exempt $45,663,742

• 2b · Program service revenue: STUDENT PROGRAMS

  total $923,399 · related or exempt $923,399

• 2c · Program service revenue: AUXILIARY ENTERPRISES

  total $516,104 · related or exempt $516,104

• 3 · Investment income

  total $718,547 · excluded $718,547

• 6a · Gross rents

  real property $35,870

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $35,870

• 6d · Net rental income or loss

  total $35,870 · excluded $35,870

• 7b · Less cost or other basis and sales expenses

  other assets $2,949

• 7c · Gain or loss

  other assets -$2,949

• 7d · Net gain or loss

  total -$2,949 · excluded -$2,949

• 10a · Gross sales of inventory

  $69,260

• 10b · Cost of goods sold

  $29,824

• 10c · Net income from sales of inventory

  total $39,436 · excluded $39,436

• 11a · Other revenue: VARIOUS STUDENT REVENU

  total $389,173 · related or exempt $389,173

• 11b · Other revenue: CHARGEBACK OF LOAN STA

  total $132,436 · related or exempt $132,436

• 11e · Other revenue, total

  $521,609

Functional expenses

Part IX, the statement of functional expenses.

• 3 · Grants to foreign organizations and individuals

  total $7,646,505 · program services $7,646,505

• 5 · Compensation of officers, directors and key employees

  total $1,446,755 · program services $323,051 · management and general $937,329 · fundraising $186,375

• 7 · Other salaries and wages

  total $15,245,622 · program services $12,949,895 · management and general $1,984,378 · fundraising $311,349

• 8 · Pension plan contributions

  total $129,838 · program services $129,838

• 9 · Other employee benefits

  total $482,795 · program services $402,674 · management and general $66,470 · fundraising $13,651

• 10 · Payroll taxes

  total $7,608,566 · program services $6,107,380 · management and general $1,267,728 · fundraising $233,458

• 11b · Fees: legal

  total $314,290 · program services $17,164 · management and general $289,874 · fundraising $7,252

• 11c · Fees: accounting

  total $13,588 · management and general $13,588

• 11g · Fees: other

  total $2,186,853 · program services $385,769 · management and general $1,679,189 · fundraising $121,895

• 12 · Advertising and promotion

  total $263,585 · program services $185,380 · management and general $2,372 · fundraising $75,833

• 13 · Office expenses

  total $603,969 · program services $319,172 · management and general $203,974 · fundraising $80,823

• 14 · Information technology

  total $893,496 · program services $517,219 · management and general $338,818 · fundraising $37,459

• 15 · Royalties

  total $4,600 · program services $4,600

• 16 · Occupancy

  total $4,543,328 · program services $445,830 · management and general $4,088,864 · fundraising $8,634

• 17 · Travel

  total $863,368 · program services $679,394 · management and general $101,455 · fundraising $82,519

• 19 · Conferences, conventions and meetings

  total $918,894 · program services $598,368 · management and general $198,337 · fundraising $122,189

• 20 · Interest

  total $268,772 · management and general $268,772

• 22 · Depreciation, depletion and amortization

  total $2,407,924 · program services $1,954,550 · management and general $453,374

• 23 · Insurance

  total $66,899 · program services $582 · management and general $66,317

• 24a · Other expenses: EXCHANGE RATES

  total $805,300 · program services $805,300

• 24b · Other expenses: LOCAL TAXES

  total $477,564 · program services $117,863 · management and general $340,368 · fundraising $19,333

• 24c · Other expenses: STUDENT ACTIVITIES

  total $467,478 · program services $467,478

• 24d · Other expenses: BOOK SUBSCRIPTIONS

  total $113,699 · program services $111,677 · management and general $573 · fundraising $1,449

• 24e · All other expenses

  total $1,982,798 · program services $1,940,964 · management and general $36,861 · fundraising $4,973

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $9,619,625 · end of year $4,293,094

• 2 · Savings and temporary cash investments

  beginning of year $21,494,340 · end of year $31,417,163

• 4 · Accounts receivable

  beginning of year $534,253 · end of year $422,897

• 8 · Inventories for sale or use

  beginning of year $43,465 · end of year $60,787

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,349,880 · end of year $1,691,125

• 10a · Land, buildings and equipment: cost or other basis

  $67,568,073

• 10b · Land, buildings and equipment: accumulated depreciation

  $23,457,963

• 10c · Land, buildings and equipment, net

  beginning of year $42,780,076 · end of year $44,110,110

• 15 · Other assets

  beginning of year $10,458,007 · end of year $19,556,966

• 17 · Accounts payable and accrued expenses

  beginning of year $9,375,832 · end of year $10,298,415

• 19 · Deferred revenue

  beginning of year $14,552,269 · end of year $16,646,478

• 23 · Secured mortgages and notes payable

  beginning of year $14,413,973 · end of year $13,592,971

• 25 · Other liabilities

  beginning of year $15,386,025 · end of year $23,361,984

• 27 · Net assets without donor restrictions

  beginning of year $26,696,378 · end of year $31,490,896

• 28 · Net assets with donor restrictions

  beginning of year $5,855,169 · end of year $6,161,398

The filer's explanations (Part III)

PART I, LINES 1A AND 5A, AND PART II:

THE UNIVERSITY HAS NOT PROVIDED DETAILS ON COMPENSATION, ON HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE, AND ON BENEFITS DUE TO FRENCH PRIVACY LAW CONCERNS.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• SCI SEGUIN UNIVERSITIES

  RELATED · REAL ESTATE · FR · 99.9% owned

  Directly controlled by AUP INC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• AUP HOUSING

  C · STUDENT LODGING · FR · 100% owned · share of income $7,395,297 · share of assets $4,478,987 · controlled entity

  Directly controlled by THE AMERICAN UNIVERSITY OF PARIS INC