2024-05-15T17:01:31-05:00 2023-06-30 540504608 BROWN EDWARDS & COMPANY LLP 105 ARBOR DR NE 3RD FLOOR CHRISTIANSBURG VA 24073 990 2022-07-01 570324915 Columbia College COLU 8037863646 1301 COLUMBIA COLLEGE DRIVE COLUMBIA SC 29203 JOHN DOZIER PRESIDENT 8037863646 2024-05-15 1 JOHN DOZIER 999009999 0 MARK WOOLWINE P00647446 5404433606 2024-05-15 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN DOZIER 1301 COLUMBIA COLLEGE DRIVE COLUMBIA SC 29203 32497999 0 X WWW.COLUMBIASC.EDU X 1854 SC COLUMBIA COLLEGE PROVIDES EDUCATIONAL OPPORTUNITIES THAT DEVELOP STUDENTS' CAPACITY FOR CRITICAL THOUGHT AND EXPRESSION, LIFE-LONG LEARNING, ACCEPTANCE OF PERSONAL RESPONSIBILTY, AND COMMITMENT TO SERVICE AND SOCIAL JUSTICE. 16 16 591 0 0 0 6854773 6624289 22473280 23571222 2101624 1159880 504754 1034888 31934431 32390279 4962034 3921415 0 0 12395464 13780691 0 0 982572 13764679 15864619 31122177 33566725 812254 -1176446 60199646 60304398 20397494 20204090 39802152 40100308 X COLUMBIA COLLEGE PROVIDES EDUCATIONAL OPPORTUNITIES THAT DEVELOP STUDENTS' CAPACITY FOR CRITICAL THOUGHT AND EXPRESSION, LIFE-LONG LEARNING, ACCEPTANCE OF PERSONAL RESPONSIBILTY, AND COMMITMENT TO SERVICE AND SOCIAL JUSTICE. 0 0 3921415 3921415 STUDENT AID - INCLUDES EXPENDITURES FOR ALL FORMS OF FINANCIAL AID TO STUDENTS. 10169854 21763108 INSTRUCTION - EXPENDITURES FOR ACADEMIC INSTRUCTIONAL DEPARTMENTS WITHIN THE COLLEGE. 5775756 STUDENT SERVICES - MAJOR EXPENDITURES IN THIS OFFICE ARE FOR THE ADMISSIONS OFFICE, FINANCIAL AID OFFICE, AND REGISTRAR'S OFFICE. 3195091 2755144 AUXILIARY ENTERPRISES - EXPENDITURES FOR THE OPERATION OF STUDENT HOUSING, FOOD SERVICES, TELEPHONE SYSTEM, AND CAMPUS SHOP 3195091 2755144 23062116 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1813 0 1 591 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 SC X X RUBY FIELDING 8037863646 1301 COLUMBIA COLLEGE DRIVE COLUMBIA SC 29203 MR BEN REX CHAIR 0.00 X X 0 0 0 MS ROBIN WAITES VICE CHAIR 0.00 X X 0 0 0 THE HONERABLE KAYMANI D WEST SECRETARY 0.00 X X 0 0 0 MS CATHY CALLOWAY ADAMS TRUSTEE 0.00 X 0 0 0 MR TIM ARNOLD TRUSTEE 0.00 X 0 0 0 REV TIFFANY D KNOWLIN BOYKIN TRUSTEE 0.00 X 0 0 0 MS RUTH ANNE MCCARTER COLLINS TRUSTEE 0.00 X 0 0 0 MS HELEN NELSON GRANT TRUSTEE 0.00 X 0 0 0 BISHOP JONATHAN HOLSTON TRUSTEE 0.00 X 0 0 0 MR THOMAS C KEITH TRUSTEE 0.00 X 0 0 0 MR MARION A KNOX JR TRUSTEE 0.00 X 0 0 0 MR JOHN MARSHALL MOSSER TRUSTEE 0.00 X 0 0 0 MR RODRICK SHIVER TRUSTEE 0.00 X 0 0 0 DR ERSHELA L SIMMS TRUSTEE 0.00 X 0 0 0 MR MARK TIMBES TRUSTEE 0.00 X 0 0 0 DR E CHRISTOPHER TROUP TRUSTEE 0.00 X 0 0 0 WILLIAM T BOGART PRESIDENT 40.00 X 274050 0 36500 MADELINE SCHEP FORMER PROVOST 40.00 X 118685 0 17779 WILMA ALLEN FORMER VP OF FINANCE AND ADMINISTRATION 40.00 X 100345 0 19662 LANAE BUDDEN VP OF STUDENT AFFAIRS & DEAN OF STUDENTS 40.00 X 100330 0 16602 FRANCIS SCHODOWSKI FORMER VP OF ADVANCEMENT 40.00 X 99388 0 18374 KRISTINE BARNETT PROVOST 40.00 X 74667 0 8972 RUBY FIELDING VP OF FINANCE AND ADMINISTRATION 40.00 X 30667 0 59 JEFFREY BOWE DEAN OF ONLINE EDUCATION 40.00 X 108985 0 8592 TRACY WEST PROFESSOR 40.00 X 102079 0 18759 TAMARA BURK ASST PROFESSOR OF COMMUNICATION 40.00 X 100236 0 16609 1109432 0 161908 7 0 1 0 SODEXO PO BOX 360170 PITTSBURG PA 15251 FACILITIES MANAGMENT AND FOOD SERVICES 2910530 PROKARMA PO BOX 2410 OMAHA NE 68103 UTILITY INVOICE MANAGEMENT 908444 VC3 PO BOX 746804 ATLANTA GA 30374 IT SERVICES 383844 TOTAL COMFORT SERVICE SOLUTIONS 346 ORCHARD DRIVE WEST COLUMBIA SC 29170 HVAC SERVICE AGREEMENT 196028 EAB PO BOX 603519 CHARLOTTE NC 28260 IT SERVICES 163141 11 4014314 2609975 1456 6624289 TUITION AND FEES 611310 20811195 20811195 AUXILIARY ENTERPRISES 611310 2755144 2755144 INTEREST ON LOANS RECEIVABLE 611310 4883 4883 23571222 752281 752281 146760 19862 126898 126898 126898 495457 0 87858 495457 -87858 407599 -87858 495457 OTHER REVENUE 611310 907990 907990 907990 32390279 24518252 0 1247738 3921415 3921415 916080 798318 117762 10109956 7661004 2048557 400395 389481 267643 111289 10549 1582124 1221068 220808 140248 783050 585568 160885 36597 88190 88190 47040 47040 2259581 1019759 1236629 3193 447060 201905 245155 65578 25706 38975 897 478467 401932 76535 932290 932290 345929 332687 13242 15264 15264 1100001 989351 110650 1602794 1456138 146656 308040 308040 OTHER EXPENSES 2688404 1679125 982196 27083 OPERATIONS 2156852 1706850 449309 693 FACILITIES MANAGEMENT 1974540 1793870 180670 FOOD SERVICE CONTRACTS 1349340 1349340 5249 5249 33566725 23062116 9522037 982572 5981623 11353087 6502753 2046881 965055 1366892 2352566 443710 413812 15682 42934 515758 224514 70432440 46381537 23243799 24050903 19616197 20690004 466351 211523 60199646 60304398 1667600 2133012 2106238 1692753 11025600 15546687 4772124 825932 831638 20397494 20204090 X 19274345 19279806 20527807 20820502 39802152 40100308 60199646 60304398 -1176446 1474602 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20285178 148809 2675300 1599436 3196 21506655 25999635 86063 -4406372 1413740 -19592 20285178 20556952 268934 6413103 1261540 -22186 25999635 20134111 219321 1367636 1164116 20556952 27087747 530770 1017386 8501792 20134111 0.18500 0.80900 0.00600 0 0 1426212 1426212 47595575 27164764 20430811 21410653 19216773 2193880 24050903 AMOUNTS HELD ON BEHALF OF OTHERS 240171 U.S. GOVERNMENT GRANTS REFUNDABLE 310542 FINANCE LEASE LIABILITIES 69402 RIGHT-OF-USE OPERATING LEASE LIABILITY 211523 831638 X 29911039 1474602 -3926664 -2452062 32363101 47040 -19862 27178 32390279 29612883 19862 19862 29593021 47040 3926664 3973704 33566725 Part X, Line 2: THE COLLEGE HAS DETERMINED THAT THERE ARE NO SIGNIFICANT UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN REQUIRING RECOGNITION AS LIABILITIES OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GENEREALLY, THE COLLEGE'S TAX RETURNS REMAIN OPEN FOR THREE YEARS FOR FEDERAL AND STATE INCOME TAX EXAMINATIONS. Part XI, Line 2d - Other Adjustments: CHANGE IN VALUE OF FUNDS HELD IN TRUST BY OTHERS -5,249. SCHOLARSHIP AND STUDENT AID -3,921,415. Part XI, Line 4b - Other Adjustments: RENTAL EXPENSES -19,862. Part XII, Line 2d - Other Adjustments: RENTAL EXPENSES 19,862. Part XII, Line 4b - Other Adjustments: SCHOLARSHIPS AND STUDENT AID 3,921,415. CHANGE IN VALUE OF FUNDS HELD IN TRUST BY OTHERS 5,249. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 6 COLUMBIA COLLEGE RECEIVES FEDERAL STUDENT AID ON BEHALF OF ENROLLED STUDENTS. 1 SCHOLARSHIPS AND GRANTS 600 3921415 PART I, LINE 2: ALL GRANTS ARE AWARDED ONLY AFTER CONFIRMING A STUDENT'S ELIGIBILITY CONSISTENT TO ALL GRANT CRITERIA. EACH SCHOLARSHIP AND GRANT IS RECONCILED AT THE END OF EACH SEMESTER AND AWARD YEAR TO VERIFY STUDENTS MAINTAIN ELIGIBILITY. REPORTS MONITORING GPA, CITIZENSHIP, FEDERAL AND INSTITUTIONAL ELIGIBILITY ARE USED TO AWARD AND ENDURE RECONCILIATION FOR EACH FUND. X X X 0 1 X X 0 0 0 0 0 0 0 0 0 WILLIAM T BOGART PRESIDENT 274050 0 0 0 0 0 21924 0 14576 0 310550 0 0 0 Part I, Line 1a THE COLLEGE PAYS DUES AND MEMBERSHIP FEES TO A SOCIAL CLUB ON BEHALF OF ITS PRESIDENT. THIS MEMBERSHIP PROVIDES A VENUE FOR COLLEGE RELATED EVENTS. IT IS INCLUDED IN THE PRESIDENT'S EMPLOYEMENT CONTRACT WHICH IS APPROVED BY THE TRUSTEES. Part I, Line 1b THE COLLEGE DOES NOT HAVE A WRITTEN POLICY REGARDING THE USE OF SOCIAL CLUBS, BUT HAS AN UNDERSTANDING THAT IT IS TO BE USED FOR COLLEGE BUSINESS AND EVENTS. A EDUC FAC AUTH FOR PRIVATE 576000286 2010-12-20 6100000 HVAC & ENERGY SAVING IMPROVEMENT 0 0 0 A 6100000 6100000 2011 0 0 1 1 A 0 0 1 1 0 0 0 1 A 0 0 1 0 1 0 0 0 0 A 1 PART III, QUESTION 3A THE COLLEGE HAS A FOOD SERVICE CONTRACT THAT COMPLIES WITH REVENUE PROCEDURE 97-13. PART IV, QUESTION 6 THE COLLEGE HAS ELECTED THE TWO YEAR EXCEPTION TO REBATE. Form 990, Part VI, Section A, line 7a ACCORDING TO THE COLLEGE'S BYLAWS, THE SOUTH CAROLINA ANNUAL CONFERENCE, SOUTHEASTERN JURISDICTION, THE UNITED METHODIST CHURCH, UPON CONSULTATION WITH THE COLLEGE'S BOARD OF TRUSTEES, ELECTS MEMBERS TO THE BOARD OF TRUSTEES. Form 990, Part VI, Section B, line 11b THE COLLEGE'S VP FOR FINANCE AND ADMINISTRATION AND ASSOCIATE VP OF FINANCE REVIEW THE FORM 990 PRIRO TO ITS FILING. THE FORM 990 IS NOT AVAILABLE TO THE BOARD PRIOR TO ITS FILING, BUT IS SUBSEQUENTLY REVIEWED WITH THEM. Form 990, Part VI, Section B, line 12c TRUSTEES MUST DISCLOSE ANNUALLY ANY CONFLICTS OF INTEREST. OFFICERS AND KEY EMPLOYEES ARE GOVERNED BY THE STAFF POLICIES AND PROCEDURES MANUAL, WHICH STATES THAT OUTSIDE EMPLOYEMENT MAY NOT CONFLICT WITH THE INTERESTS OF THE COLLEGE. TRUSTEES COMPLETE CONFLICT OF INTEREST DISCLOSURES ANNUALLY. ANY CONFLICTS OF INTEREST ARE EVALUATED ON A CASE BY CASE BASIS. TO DATE, NO CONFLICTS OF INTEREST HAVE BEEN IDENTIFIED. Form 990, Part VI, Section B, line 15 THE PRESIDENT'S COMPENSATION IS SET BY THE TRUSTEES ANNUALLY AND DOCUMENTED IN A WRITTEN CONTRACT. NO INDEPENDENT REVIEW OR COMPARABILITY DATE IS DOCUMENTED IN THIS PROCESS. TRUSTEES DO NOT APPROVE COMPENSATION CONTRACTS FOR OTHER OFFICERS AND KEY EMPLOYEES. Form 990, Part VI, Section C, line 19 THE COLLEGE MAKES THE REFERENCED DOCUMENTS AVAILABLE UPON REQUEST AND THROUGH PUBLIC POSTING OF THE FORM 990 (ON ANOTHER'S WEBSITE). Form 990, Part XII, Line 2c: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. COLUMBIA COLLEGE FOUNDATION INC 1301 COLUMBIA COLLEGE DRIVE COLUBMIA SC 29203 570736261 SPECIAL PROJECT FUNDRAISING TO BENEFIT COLUMBIA COLLEGE SC 501(c)(3) LINE 7 0 SC CONFERENCE - UNITED METHODIST CHURCH 4908 COLONIAL DRIVE SUITE 101 COLUBMIA SC 29203 570327882 PROVIDES ANNUAL SUPPORT TO THE COLLEGE SC 501(c)(3) LINE 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0