2024-05-13T15:05:41-05:00 2023-06-30 FORVIS LLP 312 WALNUT STREET SUITE 3000 CINCINNATI OH 45202 990 2022-07-01 610469267 CAMPBELLSVILLE UNIVERSITY INC % TIM JUDD CAMP 2707895000 1 UNIVERSITY DRIVE CAMPBELLSVILLE KY 42718 MR TIM JUDD VP FINANCE AND OPERA 2707895000 2024-05-15 true MR TIM JUDD 999009999 Aaron Hershberger P00961884 5136218300 2 2022 2023-04-26 12:10:37Z DR JOSEPH HOPKINS 1 UNIVERSITY DRIVE CAMPBELLSVILLE KY 42718 138250940 false X WWW.CAMPBELLSVILLE.EDU X 1906 KY SEE SCHEDULE O 42 41 1912 168 183662 179162 21091404 6393244 112870422 125152794 2401696 926655 821622 668231 137185144 133140924 30019404 27156562 0 0 51839554 51262017 0 0 1673052 47185110 52541209 129044068 130959788 8141076 2181136 209194782 213468179 62475131 65455899 146719651 148012280 X CAMPBELLSVILLE UNIVERSITY IS A COMPREHENSIVE, CHRISTIAN INSTITUTION THAT OFFERS NON-CREDIT TECHNICAL PROGRAMS, ALONG WITH CERTIFICATES, ASSOCIATES, UNDERGRADUATE AND GRADUATE PROGRAMS. THE UNIVERSITY IS DEDICATED TO ACADEMIC EXCELLENCE SOLIDLY GROUNDED IN THE LIBERAL ARTS THAT FOSTERS PERSONAL GROWTH, INTEGRITY AND PROFESSIONAL PREPARATION WITHIN A CARING ENVIRONMENT. THE UNIVERSITY PREPARES STUDENTS AS CHRISTIAN SERVANT LEADERS FOR LIFE-LONG LEARNING, CONTINUED SCHOLARSHIP BY LINKING DISCOVERY RESEARCH TO KNOWLEDGE AT THE DOCTORAL LEVEL, AND ACTIVE PARTICIPATION IN A DIVERSE, GLOBAL SOCIETY. false false 121404742 27156562 125366433 TO PROVIDE A QUALITY LIBERAL ARTS EDUCATION TO STUDENTS UTILIZING THE FOUR CORE VALUES OF THE INSTITUTION WHICH INCLUDE: TO FOSTER ACADEMIC EXCELLENCE THROUGH PRE-PROFESSIONAL CERTIFICATES, ASSOCIATES, BACCALAUREATE AND MASTER'S PROGRAMS THROUGH TRADITIONAL, TECHNICAL AND ONLINE SYSTEMS; TO PROVIDE AN ENVIRONMENT CONDUCIVE TO STUDENT SUCCESS; TO UPHOLD THE DIGNITY OF ALL PERSONS AND VALUE DIVERSE PERSPECTIVES WITHIN A CHRIST-CENTERED COMMUNITY; AND TO MODEL SERVANT LEADERSHIP THROUGH EFFECTIVE STEWARDSHIP OF RESOURCES. OVER 90% OF OUR STUDENTS RECEIVE STUDENT FINANCIAL AID IN THE FORM OF ACADEMIC SCHOLARSHIPS, GRANTS, LOANS AND STUDENT EMPLOYMENT OPPORTUNITIES. THE UNIVERSITY HAS OVER 100 ACADEMIC PROGRAMS AND IS COMMITTED TO ACADEMIC EXCELLENCE THROUGH A STUDENT TO FACULTY RATIO OF 16:1. 121404742 true true false false false false true true false true true false false true true true false true true true true false false false true false false false true true true false false false false false false true true true false true false false false true true false false false true 263 0 true 1912 true true true true CA false false true true true true false false false false false false false false X 42 41 false false false false false false false true true false false true true true true true true true true false CA KY TN VA X TIM JUDD 2707895587 1 UNIVERSITY DRIVE CAMPBELLSVILLE KY 42718 Dr Joe Hopkins President 50.0 0.0 X 347002 0 84593 Dr H Keith Spears Former President/Chancellor 50.0 0.0 X 276040 0 16909 Dr Donna Hedgepath PROVOST/VP ACAD AFFAIRS 50.0 0.0 X 190919 0 26586 Anil Kumar Palla ASST PROFESSOR OF BUSINESS 40.0 0.0 X 171398 0 25606 Patricia Cowherd PROFESSOR OF BUSINESS 40.0 0.0 X 157740 0 24703 Kiran Kumar Palla ASST PROFESSOR OF BUSINESS 40.0 0.0 X 167526 0 10443 Dennis Short Asst VP/Dean Chiropractic 40.0 0.0 X 149455 0 24077 Mr Tim Judd VP OF FINANCE 50.0 0.0 X 159317 0 11410 Charles Robert Crain Assoc PROFESSOR OF BUSINESS 40.0 0.0 X 143628 0 23722 Mr Otto Tennant SVP OPERATIONS & ADMIN 50.0 0.0 X 149298 0 13941 Mr Claude Hollingsworth VP STUDENT SERVICES/ATHLETICS 50.0 0.0 X 134024 0 23150 Dr Michael Shane Garrison Former VP Enrollment Services 50.0 0.0 X 126670 0 22581 Dr Benji Kelly VP Development 50.0 0.0 X 136677 0 11467 DR JOHN CONNER Assistant Professor - Business 40.0 0.0 X 134054 0 426 Mr Jason Meriwether VP Enrollment 50.0 0.0 X 106724 0 10373 Mr Ron Rafferty Trustee 1.0 0.0 X 3600 0 0 Dr Roszalyn Akins Trustee 1.0 0.0 X 0 0 0 Dr Robert Babbage Jr Trustee 1.0 0.0 X 0 0 0 Mr Ivan Bennett Trustee 1.0 0.0 X 0 0 0 Mr Barry Bertram Trustee 1.0 0.0 X 0 0 0 Mr Jerry Blankenship Trustee 1.0 0.0 X 0 0 0 Mr Barry Blevins Trustee 1.0 0.0 X 0 0 0 Mr Steve Branscum Trustee 1.0 0.0 X 0 0 0 Mrs Pat Burkhart Trustee 1.0 0.0 X 0 0 0 Dr Anna Mary Byrdwell Trustee 1.0 0.0 X 0 0 0 Dr Joel Carwile Trustee 1.0 0.0 X 0 0 0 Rev Ryan Coffey Trustee 1.0 0.0 X 0 0 0 Mr Jonathan Copley Trustee 1.0 0.0 X 0 0 0 Mr David Cozart Trustee 1.0 0.0 X 0 0 0 Rev Bernard Crayton Trustee 1.0 0.0 X 0 0 0 Mr Stan Curry Trustee 1.0 0.0 X 0 0 0 Mr Bryan Fuller Trustee 1.0 0.0 X 0 0 0 Dr LaWanda Hazard Trustee 1.0 0.0 X 0 0 0 Dr James Jones Trustee 1.0 0.0 X 0 0 0 Mr Henry Lee Chairman of the Board 1.0 0.0 X X 0 0 0 Mrs Hilda Legg Vice Chair 1.0 0.0 X X 0 0 0 Mrs Christi Thomas McGuire Trustee 1.0 0.0 X 0 0 0 Dr Alan Medders Trustee 1.0 0.0 X 0 0 0 Mr Alex Montgomery Trustee 1.0 0.0 X 0 0 0 Mr Guy Montgomery Trustee 1.0 0.0 X 0 0 0 Dr Larry Noe Trustee 1.0 0.0 X 0 0 0 Mr Paul Osborne Trustee 1.0 0.0 X 0 0 0 Mr Kwaku Osebreh Trustee 1.0 0.0 X 0 0 0 Dr Joseph Owens Trustee 1.0 0.0 X 0 0 0 Mr Norris Priest Trustee 1.0 0.0 X 0 0 0 Dr Jay Robison Trustee 1.0 0.0 X 0 0 0 Mrs Nancy Brinkley Roush Trustee 1.0 0.0 X 0 0 0 Mrs Stacey Sheppard Trustee 1.0 0.0 X 0 0 0 Mr Brandon Shirley Trustee 1.0 0.0 X 0 0 0 Mr Billy Ray Smith Trustee 1.0 0.0 X 0 0 0 Ms Malinda Smith Assistant Secretary 1.0 0.0 X X 0 0 0 Rev Matthew Smyzer Trustee 1.0 0.0 X 0 0 0 Mr Jim Straus Trustee 1.0 0.0 X 0 0 0 Mr Tommy Turner Trustee 1.0 0.0 X 0 0 0 Mrs Ashli Watts Trustee 1.0 0.0 X 0 0 0 Ms Jane Wheatley Secretary 1.0 0.0 X X 0 0 0 Mr Wm Steve Wright Trustee 1.0 0.0 X 0 0 0 Mr Kenny Bennett Trustee - Term Ended 1.0 0.0 X 0 0 0 Ms Shirley Scott Trustee - Term Ended 1.0 0.0 X 0 0 0 2554072 0 329987 35 true true false WILEY EDUCATION SERVICES LLC 1415 WEST 22ND STREET OAKBROOK IL 60523 ONLINE PLATFORM 6142444 PIONEER COLLEGE CATERERS 25055 W VALLEY PKWY SUITE 120 OLATHE KS 66061 FOOD SERVICES 3722562 UNIVERSITY HUB INC 23554 STATE ROAD 54 LUTZ FL 33559 MARKETING 9025242 BLEVINS CONSTRUCTION 1728 GREENSBURG ROAD CAMPBELLSVILLE KY 42718 CONSTRUCTION 3271787 COLLABORATIVE SOLUTIONS LLC 11190 SUNRISE VALLY DR SUITE 110 RESTON VA 20191 IMPLEMENTATION 1616898 29 99025 4002631 2291588 59254 6393244 TUITION AND FEES 611710 114764581 114764581 STUDENT HOUSING AND MEALS 611710 7959709 7959709 CAMP OUTREACH PROGRAM 611710 873544 873544 OTHER PROGRAM 611170 1554960 1554960 125152794 749573 181077 568496 311485 311485 0 751766 357533 394233 0 394233 394233 4570662 9000 4690669 23396 -120007 -14396 -134403 -134403 55872 99025 38418 17454 17454 0 0 0 0 0 0 ATHLETICS INCOME 611710 216224 213639 2585 LAUNDRY AND VENDING 611710 40320 40320 256544 133140924 125366433 183662 1197585 0 27156562 27156562 0 0 1740357 475050 1027727 237580 232198 232198 39180586 37168867 1279026 732693 889712 676269 154699 58744 6278212 5817467 345167 115578 2940952 2703599 167017 70336 0 268654 91655 176999 70603 70603 0 0 202647 202647 13935876 13176821 709712 49343 11477041 11296874 145921 34246 3241605 3035370 179427 26808 2803861 2800208 3653 0 7638145 7065874 550362 21909 2576713 2421088 75279 80346 0 0 1771428 1644850 118237 8341 0 5266035 4871033 370301 24701 285579 285579 MISCELLANEOUS 1179832 485378 485680 208774 BAD DEBT 1823190 1823190 130959788 121404742 7881994 1673052 0 0 26729862 19645573 2867158 1792763 5419630 5742879 0 0 0 0 135523 59999 90158 88831 1544157 1483280 174938929 44041162 126787514 130897767 36864538 37911896 0 0 0 0 0 0 8756242 15845191 209194782 213468179 8883861 7404810 0 0 3703345 4458890 44499406 42345753 0 0 0 0 3924280 0 0 0 1464239 11246446 62475131 65455899 X 110920451 115910312 35799200 32101968 146719651 148012280 209194782 213468179 X 2181136 269293 -1157800 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 105.00 1 false 2080.00 79284 156611 X false 35720001 747033 765364 570274 6745 199433 36455946 34846928 936623 634048 510720 -23172 210050 35720001 29485694 1031169 9041890 477934 4037613 196278 34846928 29384985 546614 24622 470527 29485694 20968711 7838152 1033896 455774 29384985 0.33890 0.46370 0.19740 true false 19129880 19129880 123766797 34050480 89716317 827328 443509 383819 18440341 9547173 8893168 12774583 12774583 130897767 BENEFICIAL INTEREST IN TRUST 2998098 COLLECTIONS 156611 RIGHT OF USE ASSETS 9544478 ASSETS HELD FOR SALE 2408000 OTHER 738004 15845191 0 ASSETS HELD FOR OTHERS 156718 ANNUITIES AND TRUSTS PAYABLE 1238740 RIGHT OF USE LEASE LIABILITY 9850988 11246446 X SCHEDULE D, PART X, LINE 2 THE UNIVERSITY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THE UNIVERSITY IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE UNIVERSITY FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE UNIVERSITY HAS ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS RELATED TO UNCERTAIN TAX POSITIONS. THE UNIVERSITY DOES NOT HAVE ANY UNCERTAIN POSITIONS ON OPEN RETURNS THAT SHOULD BE REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2023. CAMPBELLSVILLE UNIVERSITY RESEARCH COMPANY, LLC IS A LIMITED LIABILITY COMPANY FORMED IN FEBRUARY 2017, WHOSE SOLE MEMBER IS CAMPBELLSVILLE UNIVERSITY. THE LIMITED LIABILITY COMPANY ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION 740. THERE IS NO MATERIAL TAX EXPENSE FOR THE YEAR ENDED JUNE 30, 2023. SCHEDULE D, PART II, LINE 9 THE UNIVERSITY EVALUATED THE NATURE OF THE CONSERVATION EASEMENTS IN PLACE FOR TWO PROPERTIES IT HOLDS. OUR FINDING WAS THAT THESE EASEMENTS NEITHER INCREASED OR DECREASED THE MARKET VALUE OF THE PROPERTY OR ITS USE FOR EDUCATIONAL PURPOSES. THE PROPERTIES WERE ACQUIRED AND RECORDED AT FAIR MARKET VALUE. THE PROPERTIES ARE HELD IN PERPETUITY AND ADJUSTED TO FAIR MARKET VALUE ANNUALLY. NO FURTHER MODIFICATIONS ARE MADE DUE TO THESE EASEMENTS. SCHEDULE D, PART III, LINE 1A ALL COLLECTIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS ARE CAPITALIZED. ITEMS ADDED TO THE COLLECTIONS ARE CAPITALIZED AT COSTS IF PURCHASED, OR AT ESTIMATED FAIR VALUE ON THE ACQUISITION DATE IF DONATED. COLLECTION ITEMS SOLD OR REMOVED ARE REPORTED AS UNRESTRICTED OR TEMPORARILY RESTRICTED GAINS OR LOSSES DEPENDING ON DONOR STIPULATIONS, IF ANY, PLACED ON THE ITEMS AT THE TIME OF ACQUISITION. SCHEDULE D, PART III, LINE 4 EDUCATIONAL BOOKS AND RARE EQUIPMENT TO ENHANCE THE EDUCATIONAL EXPERIENCE PROVIDED IN THE ACADEMIC PROGRAM SCHEDULE D, PART V, LINE 4 INTENDED USE OF ENDOWMENT FUNDS THE PURPOSE OF THE UNIVERSITY'S ENDOWMENT IS TO SUPPORT STUDENT FINANCIAL AID AND DEPARTMENTAL EXPENSES BASED ON ENDOWMENT DONOR RESTRICTIONS. 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 UNIVERSITY'S POLICY IS PUBLISHED ANNUALLY VIA THE UNIVERSITY WEBSITE AND IN ALL EMPLOYEE/STUDENT HANDBOOKS AND/OR MANUALS. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY RECEIVES FEDERAL AND STATE GRANTS PRIMARILY FOR STUDENT FINANCIAL AID. THESE FUNDS ARE AWARDED AND MANAGED ACCORDING TO FEDERAL AND STATE GUIDELINES AND ARE AUDITED ON AN ANNUAL BASIS BY OUR EXTERNAL AUDITORS TO ENSURE COMPLIANCE WITH ALL APPLICABLE LAWS AND PROVISIONS. true North America 1 1 Program Services EDUCATION 85896 1 1 1 1 85896 85896 true false false false false false SCHEDULE F, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS THE UNIVERSITY MONITORS THE USE OF STUDY ABROAD AWARDS TO STUDENTS WITH INSTITUTIONAL POLICIES FOR ELIGIBILITY AND PARTICIPATION IN THE PROGRAM. THE PROGRAM IS COORDINATED THROUGH THE CENTER FOR INTERNATIONAL EDUCATION AND COORDINATES CLOSELY WITH THE OFFICE OF FINANCIAL AID WHEN STUDENTS ARE SELECTED FOR PROGRAM PARTICIPATION. Success Dinner 52730 48055 4675 0 0 0 4341 500 1344 BMC AUCTION 39236 10500 28736 0 0 0 5391 0 782 2 62931 40470 22461 0 1000 4095 11100 0 9865 154897 99025 55872 0 1000 4095 20832 500 11991 38418 17454 true STUDENT FINANCIAL AID 2150 24015562 SANTA BARBARA CO STIPEND 98 588000 LA COUNTY STIPEND 138 2553000 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS THE UNIVERSITY HAS DEVELOPED A QUANTIFIED ANALYSIS OF OUR AWARDING PRACTICES AND POLICIES. THESE PRACTICES AND POLICIES ARE REVIEWED ANNUALLY TO DETERMINE WHETHER CHANGES ARE NEEDED TO OUR PHILOSOPHY AND FINANCIAL AID PACKAGING PHILOSOPHY. X X X true true X X X X X true false false false false false false false false Dr Joe Hopkins President 329513 0 0 17489 0 40929 0 43664 0 431595 0 Dr H Keith Spears Former President/Chancellor 276040 0 0 0 16510 0 399 0 292949 0 Dr Michael Shane Garrison Former VP Enrollment Services 126670 0 0 0 7914 0 14667 0 149251 0 Dr Donna Hedgepath PROVOST/VP ACAD AFFAIRS 190919 0 0 0 11816 0 14770 0 217505 0 Mr Claude Hollingsworth VP STUDENT SERVICES/ATHLETICS 134024 0 0 0 8279 0 14871 0 157174 0 Mr Tim Judd VP OF FINANCE 159317 0 0 0 9642 0 1768 0 170727 0 Mr Otto Tennant SVP OPERATIONS & ADMIN 149298 0 0 0 9073 0 4868 0 163239 0 Anil Kumar Palla ASST PROFESSOR OF BUSINESS 171398 0 0 0 10716 0 14890 0 197004 0 Kiran Kumar Palla ASST PROFESSOR OF BUSINESS 167526 0 0 0 10052 0 391 0 177969 0 Patricia Cowherd PROFESSOR OF BUSINESS 157740 0 0 0 9903 0 14800 0 182443 0 Dennis Short Asst VP/Dean Chiropractic 149455 0 0 0 9313 0 14764 0 173532 0 Charles Robert Crain Assoc PROFESSOR OF BUSINESS 143628 0 0 0 8967 0 14755 0 167350 0 DR JOHN CONNER Assistant Professor - Business 134054 0 0 0 426 134480 SCHEDULE J, PART I, LINE 1A DR. H. KEITH SPEARS: FIRST CLASS OR CHARTER AIR TRAVEL (AMOUNT NOT INCLUDED IN TAXABLE COMPENSATION) DR. JOESPH HOPKINS: HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THAT INCLUDED PERSONAL SERVICES (MAID) (AMOUNTS NOT INCLUDED IN TAXABLE COMPENSATION) A CITY OF CAMPBELLSVILLE KY 616002310 134517DH1 2017-08-30 16195000 CURRENT REFUNDING 2017 SERIES false false false B CITY OF CAMPBELLSVILLE KY 616002310 134517CZ2 2014-05-01 9750000 Current Refunding 2014 Series false false false C CITY OF CAMPBELLSVILLE KY 616002310 134517CK5 2013-09-30 17850000 Current Refunding 2013A Series false false false D CAMPBELLSVILLE-TAYLOR COUNTY ECONOMIC DEVELOPMENT 621738044 2022-06-03 10000000 CAMPUS IMPROVEMENTS/UPGRADES false false false A 480000 0 16529867 290096 0 0 322129 0 0 3935723 12272015 0 2019 true false true true B 2230000 0 9721331 221294 0 0 190250 0 0 0 9531081 0 2014 true true true true C 5960000 0 19657902 383973 0 0 330702 0 0 2001705 17325495 0 2015 true false true true D 940000 0 10277277 0 0 0 106448 0 0 2751126 0 7419703 false false false true A false false false false true 0 false false false true B false false false false true 0 false false false true C false false true true false true 0 false false false true D false false false false true 0 false false false true A false false true false false false 0 false 0 false true B false false false true false false 0 false 0 false true C false false true false false false 0 false 0 false true D false false false false false false 0 false 0 false true A true B true C true D true SCHEDULE K, PART IV, LINE 2 THE REBATE COMPUTATION WAS PERFORMED ON NOVEMBER 22, 2019. Pam Tennant FAMILY MEMBER OF OFFICER 32338 COMPENSATION false Jennifer Garrison FAMILY MEMBER OF OFFICER 60644 COMPENSATION false Pete Hedgepath FAMILY MEMBER OF OFFICER 37040 COMPENSATION false Jason Spears FAMILY MEMBER OF OFFICER 52722 COMPENSATION false Joetta Kelly FAMILY MEMBER OF OFFICER 71804 COMPENSATION false BLEVIN'S CONSTRUCTION TRUSTEE OWNED BUSINESS 3271787 BUILDING CONTRACTOR false Branscum Construction TRUSTEE OWNED BUSINESS 1107732 CONSTRUCTION SERVICES false LARRY D NOE TRUSTEE OWNED BUSINESS 149963 RENTAL AGREEMENTS false SCHEDULE L, PART IV TRANSACTIONS WITH INTERESTED PERSONS DURING THE FISCAL YEAR, CAMPBELLSVILLE UNIVERSITY ENTERED INTO THE FOLLOWING BUSINESS TRANSACTIONS WITH CURRENT UNIVERSITY TRUSTEES. BLEVIN'S CONSTRUCTION, OWNED BY BARRY BLEVINS WHO IS A CURRENT UNIVERSITY TRUSTEE, FOR BUILDING CONTRACTOR SERVICES IN THE AMOUNT OF $3,271,787. Branscum Construction, OWNED BY STEVE BRANSCUM WHO IS A CURRENT UNIVERSITY TRUSTEE, FOR CONSTRUCTION SERVICES IN THE AMOUNT OF $1,107,732. LARRY D. NOE, A CURRENT UNIVERSITY TRUSTEE, FOR RENTAL AGREEMENTS IN THE AMOUNT OF $149,963. X 19231 FMV X 1 3000 FMV X 3 6682 FMV X EQUIPMENT 6 15026 FMV X SUPPLIES 10 3953 FMV X MISCELLANEOUS 9 11013 FMV false true false PART I, COLUMN B NUMBER THE NUMBER REPORTED ON PART I, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART I, LINE 1 ORGANIZATION'S MISSION CAMPBELLSVILLE UNIVERSITY IS A COMPREHENSIVE, CHRISTIAN INSTITUTION THAT OFFERS NON-CREDIT TECHNICAL PROGRAMS ALONG WITH CERTIFICATES, ASSOCIATES, UNDERGRADUATE AND GRADUATE PROGRAMS. THE UNIVERSITY IS DEDICATED TO ACADEMIC EXCELLENCE SOLIDLY GROUNDED IN THE LIBERAL ARTS THAT FOSTERS PERSONAL GROWTH, INTEGRITY AND PROFESSIONAL PREPARATION WITHIN A CARING ENVIRONMENT. THE UNIVERSITY PREPARES STUDENTS AS CHRISTIAN SERVANT LEADERS FOR LIFE-LONG LEARNING, CONTINUED SCHOLARSHIP BY LINKING DISCOVERY RESEARCH TO KNOWLEDGE AT THE DOCTORAL LEVEL, AND ACTIVE PARTICIPATION IN A DIVERSE, GLOBAL SOCIETY. FORM 990, PART VI, SECTION B, LINE 11B PROCESS OF THE REVIEW OF FORM 990 THE FORM 990 IS PREPARED AND REVIEWED BY A CERTIFIED PUBLIC ACCOUNTING FIRM. THE UNIVERSITY'S FINANCE AND ACCOUNTING TEAM REVIEWS THE RETURN PRIOR TO PROVIDING A COPY TO THE AUDIT COMMITTEE FOR REVIEW. THE UNIVERSITY AUDIT COMMITTEE OF THE BOARD OF TRUSTEES IS DELEGATED THE RESPONSIBILITY OF REVIEWING THE 990 RETURN PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C ORGANIZATION'S PRACTICE FOR MONITORING COMPLIANCE ANNUALLY EVERY BOARD MEMBER, ADMINISTRATIVE LEADERS, AND ANY EMPLOYEES DEEMED NECESSARY ARE REQUIRED TO SIGN AN ACKNOWLEDGEMENT OF RECEIPT OF THE UNIVERSITY CONFLICT OF INTEREST POLICY AND DISCLOSE ANY SUCH INTERESTS TO THE DELEGATED REPRESENTATIVE ON CAMPUS FOR FURTHER REVIEW IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW PROCESS FOR THE PRESIDENT/CEO THE COMPENSATION OF THE PRESIDENT IS REVIEWED ANNUALLY, OR AS PRESCRIBED IN THE WRITTEN CONTRACT, BY THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES. IN THE REVIEW PROCESS, COMPARABLE DATA FOR EXECUTIVE COMPENSATION IS REVIEWED WHICH CONSISTS PRIMARILY OF THE YAFFEE AND CCCU COMPENSATION SURVEYS AS WELL AS PEER 990 FILINGS. A RESOLUTION FROM THE PERSONNEL COMMITTEE IS SENT TO THE FULL BOARD OF TRUSTEES FOR FINAL APPROVAL IN AN EXECUTIVE SESSION. THE RESOLUTION IS REVIEWED/APPROVED ANNUALLY AT THE AUGUST BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION REVIEW PROCESS FOR ALL EMPLOYEES THE COMPENSATION FOR OTHER ADMINISTRATIVE OFFICERS IS DELEGATED TO THE UNIVERSITY PRESIDENT BY THE BOARD OF TRUSTEES FOR THE UNIVERSITY. THE PRESIDENT REVIEWS COMPENSATION FOR OFFICERS ANNUALLY USING COMPARABLE DATA FROM YAFFEE, CCCU, AND THE CHRONICLE FOR HIGHER EDUCATION FOR OFFICER SALARIES AT PEER INSTITUTIONS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF THE INSTITUTION ARE MADE AVAILABLE UPON WRITTEN REQUEST TO THE UNIVERSITY. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS EXPLANATION CHANGE IN FAIR VALUE OF BENEFICIAL INTERESTS IN TRUSTS: $377,803 Actuarial Adjustment Split Interest: $(74,651) Impairment Loss on assets held for sale: $(1,460,952) FORM 990 PART IX LINE 11G DESCRIPTION:OTHER FEES FOR SERVICES TOTAL FEES:13935876 CVILLE UNIV RESEARCH COMPANY LLC UNIVERSITY DRIVE UPO869 CAMPBELLSVILLE KY 42718 821517859 PLACEMENT KY 4560 100 CU CAMPBELLSVILLE UNIVERSITY WINDSOR 5418 YONGE STREET Toronto ON CA M2N6X4 HIGHER ED CA 0 63965 CU