2024-04-16T17:51:24-05:00 2023-06-30 FORVIS LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2022-07-01 840442429 COLORADO CHRISTIAN UNIVERSITY % IAIN WIGHTMAN COLO 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 IAIN WIGHTMAN VP FINANCE AND TECH 3039633000 2024-02-15 true IAIN WIGHTMAN 999009999 Adam R Smith CPA P00958966 7194714290 2024-02-15 2 2022 2023-04-26 12:10:37Z ERIC HOGUE 8787 W ALAMEDA AVE LAKEWOOD CO 80226 152943334 false X WWW.CCU.EDU X 1914 CO SERVING GOD BY PROVIDING CHRIST-CENTERED HIGHER EDUCATION. 23 21 1986 25 0 23493241 11446624 121755658 134500594 3613228 -1245718 95761 109995 148957888 144811495 32883040 35228028 0 0 58661302 62862733 60000 55000 3015190 53609461 54048909 145213803 152194670 3744085 -7383175 209184002 201794800 70648359 67620526 138535643 134174274 X COLORADO CHRISTIAN UNIVERSITY IS A RELIGIOUS INSTITUTION WHOSE MISSION IS TO SERVE GOD BY PROVIDING CHRIST-CENTERED HIGHER EDUCATION. THE PURPOSE OF COLORADO CHRISTIAN UNIVERSITY IS: - TO ENABLE STUDENTS TO PURSUE A CHRIST-CENTERED UNDERGRADUATE AND GRADUATE EDUCATION IN AN INSTITUTION OF HIGHER EDUCATION THAT INTEGRATES BIBLICAL CONCEPTS WITH THE ARTS, SCIENCES, AND PROFESSIONAL FIELDS. - TO ENCOURAGE STUDENTS TO INTEGRATE THEIR CHRISTIAN FAITH AND HIGHER LEARNING BY DEVELOPING THOUGHTFUL CHRISTIAN PERSPECTIVES. - TO CHALLENGE STUDENTS TO ENGAGE IN OPPORTUNITIES FOR SPIRITUAL GROWTH, CHARACTER DEVELOPMENT, SOCIAL INTERACTION, AND COMMUNITY PARTICIPATION. - TO PREPARE GRADUATES FOR LEADERSHIP AND SERVICE WITHIN THEIR SELECTED CAREERS AND COMMUNITIES. - TO SUSTAIN A COMMUNITY OF FACULTY, ADMINISTRATORS AND STAFF WHO EXEMPLIFY CHRISTIAN FAITH AND CHARACTER AND EXCELLENCE IN THEIR PROFESSIONAL FIELDS. false false 106024511 35228028 119871199 COLORADO CHRISTIAN UNIVERSITY IS A RELIGIOUS INSTITUTION WHICH IS ACCREDITED BY THE HIGHER LEARNING COMMISSION OF THE NORTH CENTRAL ASSOCIATION AND OFFERS BOTH UNDERGRADUATE AND GRADUATE PROGRAMS DESIGNED TO EQUIP STUDENTS TO BECOME LEADERS IN THEIR CAREERS, COMMUNITIES, FAMILIES, AND IN THE WORLD. MORE THAN 9,800 CCU STUDENTS ARE ENROLLED AT THE LAKEWOOD CAMPUS, AT REGIONAL CENTERS THROUGHOUT COLORADO, AND ONLINE VIA THE INTERNET. 15927936 14629395 AUXILIARY ENTERPRISES REPRESENTS PRIMARILY THE FOOD AND HOUSING SERVICES PROVIDED TO STUDENTS OF CCU. 121952447 true true false true false false false true false true true false false false true false false true true false false false false true false false false false true true true false false false false false false true true false false true false false false true true true true false false true 179 0 1986 true false false false false false true true false false false false false false X 23 21 false false false false false false false true false false false false true true true true true true true false KY MI NH OR SC X IAIN WIGHTMAN 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 X DANIEL COHRS EXECUTIVE VP 40.0 0.0 X 276028 0 28502 DONALD SWEETING CHANCELLOR 40.0 0.0 X 190641 0 83570 JAMES MCCORMICK VP CAGS ENROLLMENT 40.0 0.0 X 201348 0 27354 ERIC HOGUE PRESIDENT 40.0 0.0 X X 177578 0 50342 ALLISON BURKHART VP CAGS ENROLLMENT 40.0 0.0 X 203572 0 23616 SHANNON DREYFUSS VP CAMPUS DEVELOPMENT 40.0 0.0 X 195297 0 29953 SARAH SCHERLING VP ACADEMIC AFFAIRS/ CAGS 40.0 0.0 X 195326 0 29633 JOHN GARRIS AVP OF HR 40.0 0.0 X 188194 0 23343 IAIN WIGHTMAN VP OF FINANCE & TECHNOLOGY 40.0 1.0 X 140182 0 19590 TIM MCTAVISH INTERIM PRESIDENT 40.0 0.0 X 119011 0 19020 THOMAS SCHEFFEL CORPORATE COUNSEL/SECRETARY 40.0 0.0 X 9150 0 0 WILL ARMSTRONG BOARD CHAIR 1.0 0.01 X X 0 0 0 BRAD BENSON BOARD MEMBER 1.0 0.01 X 0 0 0 JEFF COORS BOARD MEMBER 1.0 0.01 X 0 0 0 DR MARGARET FOMER BOARD MEMBER 1.0 0.01 X 0 0 0 DR BIFF GORE BOARD MEMBER 1.0 0.01 X 0 0 0 DON M HARWELL BOARD MEMBER 1.0 0.01 X 0 0 0 JERRY JENKINS BOARD MEMBER 1.0 0.01 X 0 0 0 SAM KIMBRIEL BOARD MEMBER 1.0 0.01 X 0 0 0 THE HONORABLE MIKE KOPP BOARD MEMBER 1.0 0.01 X 0 0 0 DR JEFF MYERS BOARD MEMBER 1.0 0.01 X 0 0 0 HAROLD KRAUSE BOARD MEMBER 1.0 0.01 X 0 0 0 CHICK LEE BOARD MEMBER 1.0 0.01 X 0 0 0 TERRY LEPRINO BOARD MEMBER 1.0 0.01 X 0 0 0 THE HONORABLE KEVIN LUNDBERG BOARD MEMBER 1.0 0.01 X 0 0 0 JERRY NELSON BOARD MEMBER 1.0 0.01 X 0 0 0 JOHN PITTMAN BOARD MEMBER 1.0 0.01 X 0 0 0 MARK SHEEHAN BOARD MEMBER 1.0 0.01 X 0 0 0 ROBERT WARREN BOARD MEMBER 1.0 0.01 X 0 0 0 DEREK HAMILTON BOARD MEMBER 1.0 0.01 X 0 0 0 DOUG MCDONALD BOARD MEMBER 1.0 0.01 X 0 0 0 WILLIAM WHITE BOARD MEMBER 1.0 0.01 X 0 0 0 DON SIEKE BOARD MEMBER 1.0 0.01 X 0 0 0 1896327 0 334923 47 false true false DOUBLEPOSITIVE MARKETING GROUP INC 1111 LIGHT ST BALTIMORE MD 21230 ADVERTISING 9281070 BON APPETIT MANAGEMENT COMPANY 2400 YORKMONT RD CHARLOTTE NC 28217 FOOD SERVICE 3850250 SAUNDERS CONSTRUCTION INC 86 INVERNESS PLACE N ENGLEWOOD CO 80112 CONSTRUCTION 3796001 ZETA GLOBAL 3 PARK AVE 33RD FLOOR NEW YORK NY 10016 ADVERTISING 2224814 EDUCATIONAL MEDIA FOUNDATION 5700 W OAK BLVD ROCKLIN CA 95765 ADVERTISING 1020064 45 340996 3638080 7467548 140976 11446624 Tuition and Fees 611310 118645225 118645225 Student Housing 721310 8980022 8980022 Food Service 721310 5188198 5188198 Student Events and Hosting 900099 221889 221889 Bookstore Revenue 451211 372353 372353 1092907 1092907 134500594 1639047 1639047 0 0 144276 34281 109995 0 109995 109995 5243689 -30896 8097558 -2853869 -30896 -2884765 -2884765 0 0 0 0 0 0 0 0 0 0 144811495 134500594 -1135723 0 35228028 35228028 0 0 624896 574904 37494 12498 152857 152857 47855521 44851940 2303872 699709 1568669 1421232 116016 31421 9269440 8334063 818607 116770 3391350 3207766 141457 42127 0 128127 128127 142200 142200 54089 54089 55000 55000 113041 113041 4132425 3093717 242958 795750 17940415 198255 17741947 213 2771023 2249473 224709 296841 2791373 2236550 402120 152703 0 2494467 1997033 488435 8999 1733624 1650459 35685 47480 0 2776316 1766292 321956 688068 1502238 1502238 0 5239395 5080744 139120 19531 411253 172998 238172 83 FOOD SERVICE EXPENSE 3872850 3872850 CENTENNIAL INSTITUTE 1292345 1292345 REPAIRS & MAINTENANCE 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GOVERNMENT OFFICIALS, AND THEIR STAFFS. DURING THE TAX YEAR, THE UNIVERSITY PAID $54,089 TO THIS FIRM FOR ITS SERVICES. THE REMAINING OF $13,853 OF LOBBYING EXPENSES REPORTED ARE AN ALLOCATION OF COMPENSATION PAID TO A CCU EMPLOYEE WHO SPENDS A SMALL PORTION OF TIME LOBBYING. 39500 X false 6129395 2562083 707299 352827 9045950 6710503 257445 -581445 257108 6129395 4874636 540657 1537075 241865 6710503 4925151 271750 -117117 205148 4874636 4669619 223766 243735 211969 4925151 0.04210 0.83210 0.12580 false true true 12123363 12123363 138801577 27325693 111475884 3026137 2319847 706290 11889883 9574182 2315701 11107545 9140129 1867416 128488654 0 FED ADVANCE FOR STUDENT LOANS 24479 Deposits Held for Others 335299 Capital Lease Liability 943570 1303348 SCHEDULE D, PART III, LINE 4 DESCRIPTION OF ART COLLECTION: THE UNIVERSITY RECEIVED DONATIONS OF VARIOUS WORKS OF ART THAT ARE NOW ON DISPLAY IN ITS BUILDINGS. THESE INCLUDE PAINTINGS, SCULPTURES, ETC. THIS ART IS HELD FOR PUBLIC EXHIBITION AND INTENDED TO INSPIRE AND INCREASE THE EDUCATIONAL EXPERIENCE OF STUDENTS USING THESE BUILDINGS. SCHEDULE D, PART V, LINE 4 ENDOWMENTS: CCU ENDOWMENT FOUNDATION HOLDS ENDOWMENTS WITH THE PURPOSE OF PROVIDING EDUCATIONAL SCHOLARSHIPS TO STUDENTS OF COLORADO CHRISTIAN UNIVERSITY. SCHEDULE D, PART X, Line 2 UNCERTAIN TAX POSITIONS: THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. AS OF JUNE 30, 2023, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS PUBLICIZED THROUGH THE UNIVERSITY'S WEBSITE AND ACADEMIC CATALOG. THE UNIVERSITY IS ABLE TO PROVE IT IS FOLLOWING THE POLICY. SCHEDULE E, PART I, LINE 6A FINANCIAL AID FROM A GOVERNMENTAL AGENCY: THE UNIVERSITY RECEIVES MONIES FOR LOANS MADE TO STUDENTS UNDER THE NATIONAL DIRECT STUDENT LOAN ACT (PERKINS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, WORK-STUDY PROGRAMS, ETC.). X X X X X X X true WESTBROOKE GROUP LLC PO BOX 6139 DENVER CO 80206 CONSULTING false 55000 -55000 55000 -55000 All States true INSTITUTIONAL FINANCIAL ASSISTANCE 3863 35228028 SCHEDULE I, PART I, LINE 2 GRANT MONITORING PROCESS FINANCIAL AID AWARDS ARE DISBURSED TO STUDENTS BASED ON THE GENERAL CRITERIA FOR INSTITUTIONAL FINANCIAL AID. GPA AND ENROLLMENT ARE MONITORED TO ENSURE THESE CRITERIA ARE MET. X X true true X X false false false false false false false false false DANIEL COHRS EXECUTIVE VP 268504 0 0 0 7524 0 13792 0 14710 0 304530 0 DONALD SWEETING CHANCELLOR 181401 0 0 0 9240 0 10196 0 73374 0 274211 0 ERIC HOGUE PRESIDENT 170046 0 0 0 7532 0 8733 0 41609 0 227920 0 ALLISON BURKHART VP CAGS ENROLLMENT 192864 0 0 0 10708 0 10082 0 13534 0 227188 0 JAMES MCCORMICK VP CAGS ENROLLMENT 194556 0 0 0 6792 0 9994 0 17360 0 228702 0 SARAH SCHERLING VP ACADEMIC AFFAIRS/ CAGS 184802 0 0 0 10524 0 9862 0 19771 0 224959 0 SHANNON DREYFUSS VP CAMPUS DEVELOPMENT 189021 0 0 0 6276 0 9841 0 20112 0 225250 0 JOHN GARRIS AVP OF HR 141141 0 0 0 47053 0 9303 0 14040 0 211537 0 IAIN WIGHTMAN VP OF FINANCE & TECHNOLOGY 138774 0 0 0 1408 0 8970 0 10620 0 159772 0 SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE: CHANCELLOR SWEETING RECEIVED A MINISTERS HOUSING ALLOWANCE THAT IS APPROPRIATELY TREATED AS A NONTAXABLE BENEFIT REPORTED ON 990 PART VII, SECTION A, AND SCHEDULE J, PART II. COMPANION TRAVEL: PRESIDENT HOGUE SOMETIMES TRAVELS TO EVENTS WITH HIS WIFE WHERE THEY BOTH SERVE AS OFFICIAL REPRESENTATIVES OF THE UNIVERSITY. THESE EXPENDITURES ARE APPROPRIATELY TREATED AS BUSINESS TRAVEL EXPENSES AND THEREFORE NOT INCLUDED IN COMPENSATION REPORTED ON FORM 990 PART VII OR SCHEDULE J, PART II. A COLORADO EDUCATIONAL CULTURAL FACILITIES AUTHORITY 840896727 000000000 2020-06-01 56205567 MODIFY/REFUND 2014A, 2014B, 2018 I false false false A 7384979 0 56205567 0 0 0 0 0 0 0 56205567 0 2014 true false true true A false false false false false false 0 false false false true A false true false false false false 0 false 0 false true A true THOMAS SCHEFFEL CORPORATE SECRETARY 152857 LEGAL SERVICES true Schedule L, Part IV RELATIONSHIP AND TRANSACTION EXPLANATION: THOMAS SCHEFFEL, AN OFFICER, IS AN OWNER IN TNS ASSOCIATES P.C. TNS PROVIDES LEGAL SERVICES TO THE UNIVERSITY. IN 2023 THE UNIVERSITY PAID TNS $152,857 FOR LEGAL SERVICES. X 6 137768 FMV X 1 400 FMV X EXERCISE BIKE 1 2595 FMV X LAPEL PINS 1 213 FMV false true false Schedule M, Part I, Column (b) NUMBER OF CONTRIBUTONS: THE NUMBER OF CONTRIBUTIONS REPORTED IS THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES: THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990, REVIEW PROCESS: THE FORM 990 WAS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM AND THEN REVIEWED BY THE VP OF FINANCE AND TECHNOLOGY BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY PROCESS: THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS OVERSEEN BY THE PRESIDENT. BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. WHEN A CONFLICT OF INTEREST IS DETERMINED TO EXIST, ALL INTERESTED PARTIES ARE REQUIRED TO RECUSE THEMSELVES FROM THE DELIBERATIONS AND SUBSEQUENT BOARD VOTE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION DETERMINATION: COMPENSATION FOR THE PRESIDENT/CEO WAS DETERMINED BY THE BOARD. IN SETTING COMPENSATION, COMPARABILITY DATA WAS GATHERED BY HR AND THEN USED BY THE BOARD AND PRESIDENT/CEO. A SALARY SURVEY STUDY AND SALARY STRUCTURE REVIEW WAS LAST PERFORMED IN MARCH 2023. THE DELIBERATIONS AND DECISIONS REGARDING OFFICER COMPENSATION ARE DOCUMENTED AS PART OF THE PROCESS. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION DETERMINATION: COMPENSATION FOR OTHER OFFICERS WAS DETERMINED BY THE PRESIDENT/CEO. IN SETTING COMPENSATION, COMPARABILITY DATA WAS GATHERED BY HR AND THEN USED BY THE BOARD AND PRESIDENT/CEO. A SALARY SURVEY STUDY AND SALARY STRUCTURE REVIEW WAS LAST PERFORMED IN MARCH 2023. THE DELIBERATIONS AND DECISIONS REGARDING OFFICER COMPENSATION ARE DOCUMENTED AS PART OF THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC: THE UNIVERSITY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. JEFFCO PROPERTY INVESTORS LLC 8787 W ALAMEDA AVE LAKEWOOD CO 80226 450851533 REAL ESTATE CO 0 0 NONE CCU ENDOWMENT FOUNDATION 8787 W ALAMEDA AVE LAKEWOOD CO 80226 841235728 SUPPORT CCU CO 501 (C) (3) LN 12,TYPE1 CCU true false false true false true false false false false false false false true true true false false false false CCU Endowment Foundation C 340996 FMV-CASH CCU Endowment Foundation E 211300 FMV-CASH