2024-05-15T09:26:08+00:00 2023-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2022-07-01 570352247 Columbia International University COLU 8007772227 7435 Monticello Rd Columbia SC 29203 Dr Bill Jones President 8007772227 2024-05-15 true Dr Bill Jones 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z CIU Dr Bill Jones 7435 Monticello Rd Columbia SC 29203 67793529 false X http://www.ciu.edu/ X 1927 SC CIU educates from a Biblical worldview to impact the nations with the message of Christ. 20 20 1163 517 0 0 28952964 9785886 44322047 49261201 874575 1055479 909002 408465 75058588 60511031 11102570 10312414 0 0 30976180 32170564 0 78000 2175597 23615157 24308864 65693907 66869842 9364681 -6358811 111947607 104012995 36963481 32444355 74984126 71568640 Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. false false 27472131 8852455 26383516 Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2022-23 school year, the University served 1,549 undergraduate students and 2,295 students in our graduate school and seminary. The total number of students who graduated in 2022-23 was 689, which includes 239 undergraduate students plus 450 graduate and seminary students. 15780256 1459959 17130545 Ben Lippen School seeks to glorify God by educating students from a Biblical worldview, to impact the nations, with the message of Christ and by assisting the family and church in equipping students spiritually, academically, socially and physically under the Lordship of Jesus Christ. During the 2022-23 academic year, Ben Lippen served 1139 students in grades PK-12, of which 110 were members of the class of 2023. These students, which represent 725 families, were served by 180 full and part-time faculty and staff. 4813537 0 5747140 Auxiliary Services The University operates six residence halls and a cafeteria, and provided on-campus housing and food services to over 600 students during the 2022-23 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2022-23 school year, it served as home to 300 CIU students, staff members, and their family members. 48065924 true true false false false false false false true true false false false true false false true true true true false false true true false false true true true true false false false false false false true false true false true false false false true true true true false false true 2479 0 true 1163 true false false false false false true true false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false SC X X Eric Froistad 8007772227 7435 Monticello Rd Columbia SD 29203 Hans Finzel Chairman of the Board 1.0 X X 0 0 0 Lyn Cook Secretary 1.0 X X 0 0 0 Marquis Ryan Vice Chair 1.0 X X 0 0 0 WTobin Cassels Trustee-Treasurer 1.0 X X 0 0 0 Adrian Despres Jr Trustee 1.0 X 5250 0 0 Benny Tate Trustee 1.0 X 0 0 0 Chikong Shue Trustee 1.0 X 0 0 0 Chris Pott Trustee 1.0 X 0 0 0 D Gary Harlow Trustee 1.0 X 0 0 0 Douglas Rutt Trustee 1.0 X 0 0 0 Edith Parks Trustee 1.0 X 0 0 0 Gary Uber Trustee 1.0 X 0 0 0 Hank Flint Trustee 1.0 X 0 0 0 James Morgan Trustee (Part Year) 1.0 X 0 0 0 Jennifer Gutwein Trustee (Part Year) 1.0 X 0 0 0 Ken Blackwell Trustee 1.0 X 0 0 0 Ken Katayama Trustee 1.0 X 0 0 0 Kevin Survance Trustee 1.0 X 0 0 0 Marion Davis Trustee 1.0 X 0 0 0 Marshall White Trustee (Part Year) 1.0 X 0 0 0 MIke Bolton Trustee 1.0 X 0 0 0 Ronald Mullins Trustee 1.0 X 0 0 0 Will Schafer Trustee 1.0 X 0 0 0 Eric Froistad Chief Financial Officer 50.0 X 0 0 0 Mark Smith President (Part Year) 50.0 X 269194 0 154619 Ricky Christman Interim President 60.0 X 240287 0 20912 Rob Hartman Chief Financial Officer (Part Year) 50.0 X 151390 0 43482 Antonio Fajardo Headmaster, BLS 50.0 X 207164 0 30237 Brian Simmons Assoc Provost 50.0 X 135377 0 21481 David Dewitt Professor & Dean of Science Programs 50.0 X 100217 0 17456 Dr Bill Jones Chancellor 60.0 X 210131 0 82516 1319010 0 370703 7 false true false Hallmark Management Service Inc 7435 Monticello Road Columbia SC 29203 Dining Hall Services 2254637 Mashburn Construction Company Inc 1820 Sumter Street Columbia SC 29201 Construction Services 1143785 GOOGLE SERVICES 1600 Amphitheatre Pkwy Mountain View CA 94043 Advertising 883692 Slingshot LP 1500 S Western Ave Marion IN 46953 Book Services 724388 Amobee Inc 100 Redwood Shores Pkwy 4th Floor Redwood City CA 94065 Advertising Lead Generation 546202 22 12113 1969907 7803866 1004899 9785886 Tuition and Fees 611310 42725916 42725916 Auxiliary Services 611310 5747140 5747140 Ben Lippen Winterim Program 611310 544721 544721 243424 243424 0 0 49261201 961620 961620 7800 0 7800 0 7800 7800 7354170 0 7211459 48852 142711 -48852 93859 93859 37747 12113 22187 15560 15560 385105 0 0 385105 385105 60511031 49261201 0 1463944 159000 159000 10153414 10153414 921967 921967 331177 331177 22834706 17634292 4126521 1073893 1037775 766896 230773 40106 5356772 2676728 2530798 149246 1688167 1221033 397302 69832 319937 319937 123723 123723 78000 78000 171945 171945 4150755 2958986 995544 196225 2496364 2089783 288146 118435 2615841 1444100 1093950 77791 796663 282669 498113 15881 1548091 297898 1250193 2475286 2094452 240028 140806 593345 547453 45587 305 1019554 1019554 4827782 4425963 333857 67962 568322 568322 Repairs and Maintenance 1181215 832733 347599 883 1420041 480524 793285 146232 66869842 48065924 16628321 2175597 250354 1565213 58846 305710 13747224 6748114 753530 690148 0 0 15653 29328 887794 324624 104091112 45470568 59976964 58620544 29539513 31581453 2928869 2129627 0 3788860 2018234 111947607 104012995 3884065 2415943 2631083 3773870 8829750 8357253 538957 0 12953243 12594035 5414200 3883000 2712183 1420254 36963481 32444355 X 36855453 34194967 38128673 37373673 74984126 71568640 111947607 104012995 X -6358811 2368798 574527 X false true X true true true X 8398315 10588234 9600520 28952964 9785886 67325919 0 0 8398315 10588234 9600520 28952964 9785886 67325919 8630863 58695056 877376 745841 513955 876887 969420 3983479 178469 20333 6267 25752 15560 246381 452369 585912 675472 839542 385105 2938400 74494179 203286800 0.7879 0.8187 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 452369.0, COLUMN B - 585912.0, COLUMN C - 675472.0, COLUMN D - 839542.0, COLUMN E - 385105.0, COLUMN F - 2938400.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7736559 970444 1866339 179710 10393632 10303120 75127 -1606770 1034918 7736559 26180515 562112 3806582 1817173 18428916 10303120 30486049 487825 916864 5710223 26180515 31325809 354692 1385532 674618 1905366 30486049 0.4469 0.5531 0.0 false false 14103408 14103408 74948619 35911021 39037598 13757485 8537674 5219811 1281600 1021873 259727 58620544 Trust Liabilities 885804 Deposits Held in Custody 534450 1420254 53151184 2368798 596714 2965512 50185672 171945 10153414 10325359 60511031 56566670 22187 22187 56544483 171945 10153414 10325359 66869842 Schedule D, Part V Line 1e, Column (c) has been adjusted to agree with changes in the audited financial statements. Schedule D, Part V, Line 4 Intended uses of endowment funds Columbia International University intends to use the endowment funds for student financial aid. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Value of Trust - 384279 Fundraising Expenses - 22187 Change in value of Annuities - 190248 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid - 10153414 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expenses - 22187 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid - 10153414 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University received assistance from the following federal programs: Federal Pell Grant Program, Federal Direct Loan Program, Federal Supplemental Educational Opportunity Grant, Federal Work Study, Innovative approaches to Literacy and Strengthening Institutions Program. The University also received financial assistance from the Higher Education Emergency Relief Funds and the Employer Retention Credit as part of the CARES Act. East Asia and the Pacific 0 7 Program Services Recruiting for Chinese Program 21312 East Asia and the Pacific 0 8 Program Services Recruiting for Boarding Program 115160 0 15 0 0 0 15 136472 0 136472 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual X X X X X X X true Keller Partners 3700 Massachusetts Ave NW Ste L18 Washington DC 20016 Soliciting government grants false 750000 78000 672000 750000 78000 672000 SC Golf Fundraiser 25488 10035 15453 1378 291 BLS-Come to the table 24372 2078 22294 20518 0 49860 12113 37747 21896 291 22187 15560 true Equip Leadership 2050 Sugarloaf Circle Duluth GA 30097 330686464 501(c)(3) 109000 General Support Kids Alive International 2555 NORTHWINDS PKWY Alpharetta GA 30009 311140515 501(c)(3) 20000 General Support Hobe Sound Bible College PO Box 1065 Hobe Sound FL 33475 591407629 501(c)(3) 14000 General Support Healing Hearts International 7204 E 90TH ST Tulsa OK 74133 271706842 501(c)(3) 6000 General Support 4 0 Student Scholarship 1110 10116711 CARES Act 12 36703 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarships and Tuition Discounts are awarded based on demonstrated financial need and mission compatibilty of the student. Scholarships are applied directly to the student account. CIU requires that any gifts granted be to a charitable/non-profit organization. This is managed by requesting the IRS documentation for the organization that is receiving the grant prior to any funds being disbursed. This is managed within the advancement department at CIU. X X X X true true X X false true false false false false false true false Mark Smith President (Part Year) 227556 0 21796 0 19842 0 46211 0 108408 0 423813 0 0 0 Ricky Christman Interim President 167494 0 748 0 72045 0 7014 0 13898 0 261199 0 0 0 Rob Hartman Chief Financial Officer (Part Year) 150614 0 776 0 0 0 23063 0 20419 0 194872 0 0 0 Dr Bill Jones Chancellor 209125 0 748 0 258 0 42743 0 39773 0 292647 0 0 0 Antonio Fajardo Headmaster, BLS 170571 0 28319 0 8274 0 13868 0 16369 0 237401 0 0 0 Brian Simmons Assoc Provost 93974 0 748 0 40655 0 9628 0 11853 0 156858 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel The President and Vice President are reimbursed under an accountable plan for bona fide business purpose travel expenses during board meetings. This includes room/board, mileage/fuel/mode of travel. Reimbursements are non-taxable. Schedule J, Part I, Line 1a Travel for companions During 2022 The President had approved companion travel, for bona fide business purposes, covered under this policy which was treated as non-taxable. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for the President, Chief Financial Officer, and Chancellor as qualifying ministerial employees. This is not included in taxable compensation. All officers met the qualifications for and received a ministerial housing allowance during the tax year. Schedule J, Part I, Line 1a Health or social club dues or initiation fees CIU provides a membership to a social club for the President and Chancellor where University meetings and business is conducted. This is not treated as taxable compensation as officers attend only for business purposes. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan President, Mark Smith participated in a supplemental nonqualified retirement plan for which the University contributed $26,548 during the 2022 calendar year. Schedule J, Part I, Line 7 Non-fixed payments The Headmaster and certain other employees were paid discretionary bonus amounts which were independently determined and approved by the President or the Board Finance Committee. The President was paid a discretionary bonus which was independently determined and approved by the Board Finance Committee. A South Carolina Jobs-Economic Development Authority 570960018 000000000 2018-06-28 9487085 Building HVAC, Water, Electricity improvements false false false A 1002308 9487085 96171 9390914 2019 false false true true A false false false false 0.0 false false true A false false true false false false false false true A true 72812 Tuition Assistance Merit and Need Doug Smith Family member of Mark Smith, Officer 64580 Employment false Kierston Smith Family member of Mark Smith, Officer 51911 Employment false Ashley Christman Family member of Rick Christman, Officer 18342 Employment false Julia Sorley Family member of Rick Christman, Officer 27972 Employment false Reece Sorley Family member of Rick Christman, Officer 63581 Employment false X 6 1004899 Other - Selling Price 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 1a Delegate broad authority to a committee The officers of the Board, the at-large members, and the President (ex-officio) shall constitute the Executive Committee. The Executive Committee of the Board shall act on behalf of the Board of Trustees between meetings. It shall have power to act in all matters delegated to it by the Board. Any action taken by the Committee, not previously delegated to it by the Board, either at a regularly scheduled meeting or at a called meeting, shall be reviewed at the next regular meeting of the Board and shall be subject to Board approval. The Committee shall take the initiative in the search for a President, and the discipline or removal of the President, should that become necessary. It shall assist the President in establishing standards of performance for each academic year, shall evaluate the President's performance by these standards, and shall report its findings at the fall meeting of the Board. The Committee Chair shall appoint the membership and Chairs of the other Board committees. The Committee shall work directly with the President in fulfilling its responsibilities. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm. The Form 990 is then reviewed in detail by top management. After the review is completed, the Form 990 is sent to the Board of Trustees before filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Board of Trustees: Each member and officer of the Board of Trustees must annually read and sign the conflict of interest and related party transaction policy and disclosure form (Board Conflict Policy). The Board Conflict Policy gives examples of conflicts of interest. When a conflict exists, the Board Conflict Policy delineates a disclosure procedure that requires the Board member to report the conflict to the President who refers the information to the Nominating and Board Review Committee for investigation and for a recommendation to the full Board of Trustees. Employees: Our conflict of interest policy is stated in our employee handbook. All regular full-time and part-time employees (which includes the President and key employees) must read the employee handbook their first week on the job and annually thereafter, and they must sign a statement that they have read it and are in compliance with its policies, which includes the conflict of interest policy. The policy gives examples of conflicts of interest. When a conflict exists, the policy instructs employees to disclose the conflict to their supervisor. Supervisors are instructed in the supervisors' policy manual to confer with their supervisor and the Human Resources Director who together will determine if a conflicts exists, to what extent, and the appropriate course of action. If the problem cannot be resolved at that level, the matter will be presented to the President for determination. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board Finance Committee on behalf of the entire Board, follows the procedures referred to in the Treas. Reg 53.4958-6(a) to establish a "rebuttable presumption of reasonableness" with respect to the President's compensation. The committee annually reviews comparable compensation data from industry surveys (e.g., ABACC, ABHE, ATS, and CUPA) to evaluate the reasonableness of the compensation amount. The results of this entire process are recorded in the Board minutes. All adjustments to the President's compensation are approved by the Board. Form 990, Part VI, Line 15b Process to establish compensation of other employees Other private religious institutions with similar size budgets and/or enrollment are reviewed when CFO compensation is considered. The President completes a Personnel Addition or Change (PAC) Form with the pay rate and the HR director authorizes it. The PAC Form documents the process and approval. Form 990, Part VI, Line 19 Required documents available to the public Form 990 is available at the www.ciu.edu and upon request. Columbia International University's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 243424, Related or Exempt Function Revenue: 243424, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 385105, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 385105; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Trust - 384279; Change in Value of Annuities - 190248; Form 990, Part VII, column (F) and Schedule J, Part II, column (C): Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Item C, Doing Business As CIU Ben Lippen School Monticello Road 1 LLC 1217 Anthony Avenue Columbia SC 29201 Hold Real Property SC 0 431131 Columbia International University Monticello Road 2 LLC 1217 Anthony Avenue Columbia SC 29201 Hold Real Property SC 0 201317 Columbia International University Monticello Road 3 LLC 1217 Anthony Avenue Columbus SC 29201 Hold Real Property SC 15000 181716 Columbia International University Monticello Road 4 LLC 1217 Anthony Avenue Columbia SC 29201 Hold Real Property SC 533024 142058 Columbia International University Monticello Road 5 LLC 1217 Anthony Avenue Columbia SC 29201 Hold Real Property SC 0 142058 Columbia International University Charitable Remainder Unitrust (5) Charitable Remainder Trust SC Columbia International University Trust true One Life Plus Term Unitrust(1) One Life Plus Term Unitrust SC Columbia International University Trust true Term of Years Annuity Trust (1) Term of Years Annuity Trust SC Columbia International University Trust true false false false false false false false false false false false false false false false false false false true