Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $440,292

• 1f · All other contributions, gifts and grants

  $1,151,212

• 2a · Program service revenue: TUITION AND FEES

  total $44,634,946 · related or exempt $44,634,946

• 2b · Program service revenue: STUDENT PROGRAMS

  total $836,734 · related or exempt $836,734

• 2c · Program service revenue: AUXILIARY ENTERPRISES

  total $519,284 · related or exempt $519,284

• 3 · Investment income

  total $734,810 · excluded $734,810

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

  other assets $385,270

• 7c · Gain or loss

  other assets -$385,270

• 7d · Net gain or loss

  total -$385,270 · excluded -$385,270

• 10a · Gross sales of inventory

  $99,117

• 10b · Cost of goods sold

  $68,872

• 10c · Net income from sales of inventory

  total $30,245 · excluded $30,245

• 11a · Other revenue: VARIOUS STUDENT REVENU

  total $474,873 · related or exempt $474,873

• 11b · Other revenue: CHARGEBACK OF LOAN STA

  total $184,411 · related or exempt $184,411

• 11d · All other revenue

  total $26,242 · related or exempt $26,242

• 11e · Other revenue, total

  $685,526

Functional expenses

Part IX, the statement of functional expenses.

• 3 · Grants to foreign organizations and individuals

  total $7,089,560 · program services $7,089,560

• 5 · Compensation of officers, directors and key employees

  total $1,774,380 · program services $564,616 · management and general $1,209,764

• 7 · Other salaries and wages

  total $14,188,903 · program services $12,562,716 · management and general $1,179,003 · fundraising $447,184

• 8 · Pension plan contributions

  total $121,822 · program services $121,822

• 9 · Other employee benefits

  total $390,171 · program services $320,540 · management and general $57,741 · fundraising $11,890

• 10 · Payroll taxes

  total $7,212,741 · program services $5,938,292 · management and general $1,083,582 · fundraising $190,867

• 11b · Fees: legal

  total $293,771 · program services $16,427 · management and general $277,344

• 11c · Fees: accounting

  total $212,237 · management and general $212,237

• 11g · Fees: other

  total $1,917,262 · program services $265,686 · management and general $1,425,972 · fundraising $225,604

• 12 · Advertising and promotion

  total $401,914 · program services $238,948 · management and general $3,271 · fundraising $159,695

• 13 · Office expenses

  total $1,477,781 · program services $455,669 · management and general $916,776 · fundraising $105,336

• 14 · Information technology

  total $778,798 · program services $468,943 · management and general $307,884 · fundraising $1,971

• 15 · Royalties

  total $31 · fundraising $31

• 16 · Occupancy

  total $3,925,086 · program services $176,242 · management and general $3,746,178 · fundraising $2,666

• 17 · Travel

  total $783,315 · program services $571,308 · management and general $131,740 · fundraising $80,267

• 19 · Conferences, conventions and meetings

  total $756,293 · program services $502,776 · management and general $140,497 · fundraising $113,020

• 22 · Depreciation, depletion and amortization

  total $4,475,887 · program services $4,030,039 · management and general $445,848

• 23 · Insurance

  total $167,695 · program services $1,061 · management and general $166,634

• 24a · Other expenses: STUDENT ACTIVITIES

  total $511,773 · program services $511,773

• 24b · Other expenses: LOCAL TAXES

  total $472,370 · program services $129,624 · management and general $317,296 · fundraising $25,450

• 24c · Other expenses: BOOK SUBSCRIPTIONS

  total $118,490 · program services $113,616 · management and general $2,803 · fundraising $2,071

• 24d · Other expenses: MEMBERSHIPS EXP.

  total $76,448 · program services $45,906 · management and general $28,430 · fundraising $2,112

• 24e · All other expenses

  total $525,974 · program services $547,647 · management and general -$21,673

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $8,682,956 · end of year $9,619,625

• 2 · Savings and temporary cash investments

  beginning of year $19,624,123 · end of year $21,494,340

• 4 · Accounts receivable

  beginning of year $470,085 · end of year $534,253

• 8 · Inventories for sale or use

  beginning of year $55,496 · end of year $43,465

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,409,159 · end of year $1,349,880

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

  $65,165,513

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

  $22,385,437

• 10c · Land, buildings and equipment, net

  beginning of year $45,944,915 · end of year $42,780,076

• 15 · Other assets

  beginning of year $13,099,242 · end of year $10,458,007

• 17 · Accounts payable and accrued expenses

  beginning of year $7,345,576 · end of year $9,375,832

• 19 · Deferred revenue

  beginning of year $15,223,343 · end of year $14,552,269

• 23 · Secured mortgages and notes payable

  beginning of year $16,236,350 · end of year $14,413,973

• 25 · Other liabilities

  beginning of year $18,956,763 · end of year $15,386,025

• 27 · Net assets without donor restrictions

  beginning of year $26,103,796 · end of year $26,696,378

• 28 · Net assets with donor restrictions

  beginning of year $5,420,148 · end of year $5,855,169

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 INCENTIVES 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 $7,807,628 · share of assets $6,267,399 · controlled entity

  Directly controlled by THE AMERICAN UNIVERSITY OF PARIS INC