2024-05-15T16:39:58+00:00 2023-06-30 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2022-07-01 480577656 Central Christian College of Kansas CENT 6202410723 1200 S Main Street McPherson KS 67460 Dr Leonard Favara President 6202410723 2024-05-15 true Dr Leonard Favara 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Dr Leonard Favara 1200 S Main Street McPherson KS 67460 18068223 false X www.centralchristian.edu X 1884 KS Educating students within a four-year, non-profit liberal arts college program 11 11 258 76 223894 0 3472272 1607379 11660664 11988249 -672115 637172 410749 389292 14871570 14622092 5387700 5311340 0 0 3924187 3923877 10000 47473 284607 6038710 5756565 15360597 15039255 -489027 -417163 17444784 18291604 8719851 9129118 8724933 9162486 Central Christian College of Kansas is a four-year, non-profit liberal arts college with the primary mission of offering a Christ-centered education for character. false false 7303338 5311340 9808513 Instruction and Academic Support - Central Christian College of Kansas is a four-year Liberal Arts college providing higher education opportunities leading to one of 18 degrees in 37 major areas. Instruction and library services are provided for 494 full-time and 209 part-time undergraduate students and 35 graduate students. Courses are taught by 12 full-time instructors and 52 who are part-time. Nearly 54% of the students attending Central Christian College of Kansas receive some type of scholarship. 2915874 0 1910825 Auxiliary Enterprises - Central Christian College of Kansas is a residential campus and operates four dormitories and a food service facility. These housing and food services are provided to 249 students, approximately 51% of the full-time enrollment. A snack bar, coffee shop, campus store and some recreational facilities are available to students. 1661731 0 268911 Student Services - The student services arm of Central Christian College of Kansas actively provides services to all students in the area of academic advising, career guidance, counseling, residence life, student government and intercollegiate athletics. The administration of the financial aid office is an important function under the student services program. The admissions office also operates under this program to ensure a steady enrollment of new students at the college. The various intercollegiate athletics are a vital part of student services because a large majority of the enrolled students are athletes. 11880943 true true false true false false true false true true true true true true false false true true false false false false true true false false true true false false false false false false false false false true false false false true true true true false false true 734 0 true 258 true true true false false false false false false false false true false false false X 11 11 false false false false false false false true true false false true true true true true true true true false X LeAnn Moore 6202410723 1200 S Main McPherson KS 67460 Dr Gary A Anderson Chairman 5.0 7.0 X X 0 0 0 Dr Matthew Turner Secretary 3.0 X X 0 0 0 Mr Dan Claassen Vice Chairman 2.0 X X 0 0 0 Mr G David Schimke Treasurer 2.0 X X 0 0 0 Bishop Keith Cowart Director 2.0 X 0 0 0 Dr Bruce Cromwell Director 2.0 X 0 0 0 Dr Ola Odeyemi Director 2.0 X 0 0 0 Dr Rodney Samuelson Director 2.0 X 0 0 0 Mr James Nelson Director 2.0 X 0 0 0 Mr Larry Roberts Director 2.0 X 0 0 0 Mrs Rosemary Ramundo Director 2.0 X 0 0 0 LeAnn Moore Chief Financial Officer 40.0 2.0 X 56354 0 11992 Leonard Favara President 40.0 4.0 X 87222 0 36985 143576 0 48977 0 false false false Keypath Education 1933 North Meacham Rd Suite 400 Schaumburg IL 60173 Online program services 800000 Creative Dining Services 1 Royal Park Drive Suite 3 Zeeland MI 49464 Food services 617053 Clark Higher Ed 2 Westside Drive Asheville NC 28806 Online program services 350558 3 10025 357014 1240340 112641 1607379 Tuition and fees 611310 9808513 9808513 Auxiliary revenue 611310 1910825 1910825 Student rental 611310 38316 38316 230595 230595 0 0 11988249 176111 176111 13891 13891 25507 4699 20808 0 20808 20808 3737402 155129 3224255 207215 513147 -52086 461061 461061 6307 10025 9962 -3655 -3655 Coffee shop 722515 183894 183894 Insurance proceeds 900099 71354 71354 Aircraft lease 532411 40000 40000 63000 0 0 63000 358248 14622092 11988249 223894 802570 225000 225000 5086340 5086340 0 0 206841 206841 3062320 2521665 365469 175186 39157 39157 400099 400099 215460 215460 13920 13920 111831 111831 47473 47473 24558 24558 1328570 1287505 24808 16257 370570 367226 2742 602 1522103 1178002 305880 38221 336617 301708 34909 542887 144322 398565 30535 11669 11998 6868 2757 2757 372887 379 372508 738962 688785 50177 55355 5572 49783 Bad debt expense 245000 245000 Coffee shop expense 60013 60013 0 0 0 0 15039255 11880943 2873705 284607 62411 677118 1141980 663701 14655 73592 1341238 1315906 0 0 22040 38650 16666535 10430455 6066325 6236080 4312273 5164004 629699 2124110 970640 920419 2883523 1078024 17444784 18291604 610044 745763 41875 463318 0 5398062 5948478 1401607 892768 1268263 1078791 8719851 9129118 X 507687 2619069 8217246 6543417 8724933 9162486 17444784 18291604 X -417163 356871 497845 X false true X true true true X 2423147 3082404 2322433 3472272 1607379 12907635 0 0 2423147 3082404 2322433 3472272 1607379 12907635 2300922 10606713 130254 157012 117549 453910 215509 1074234 0 733 0 0 0 733 6073 133475 38141 155851 134354 467894 14450496 62640660 0.7340 0.7351 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, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 5074.0, COLUMN B - 133475.0, COLUMN C - 38141.0, COLUMN D - 155851.0, COLUMN E - 71354.0, COLUMN F - 403895.0; DESCRIPTION - MISC INCOME, COLUMN A - 999.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 999.0; DESCRIPTION - FORGIVENESS OF A/P, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 63000.0, COLUMN F - 63000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 130 true 92 false false 222 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The portion of membership dues designated as lobbying expenditures. Additionally, the organization had expenses for travel to talk with the legislature. 0 80800 X false 5215433 115381 7323 5338137 4922359 297148 -4074 5215433 4885397 35322 1640 4922359 4217964 668180 22098 22845 4885397 6469546 71128 192453 2515163 4217964 0.0 1.0 0.0 false true false 798129 798129 12235008 7582392 4652616 2387868 1881971 505897 1245530 966092 279438 6236080 Other securities Real estate 1702747 C Land and land contracts 28970 C Partnership investment 392393 F 2124110 Student loans receivable 920419 C 920419 Artwork 80800 CSV Life insurance 20389 Beneficial interest in perpetual trusts 933159 Beneficial interest in charitable remainder trusts 40684 Assets held in trust 2992 Due from related entities 0 1078024 Annuities payable 273254 Federal student loans refundable 800731 Due to related entities 4806 1078791 Schedule D, Part III, Line 4 Collections of art - description of collections Central Christian College of Kansas is a fully accredited institution of higher learning, offering undergraduate and graduate programs to students in pursuit of vocational success. Over its history, the College, through donation, has acquired a limited number of art pieces, which are on public display. As an educational institution, and in keeping with best practices of other institutions of higher learning, these artifacts are used to enhance the educational opportunities afforded to our students by allowing students and the community free access to original works of art. As a liberal arts institution, such exposure aligns with the mission, vision, and purpose of the institution. Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose of the Central Christian College endowment fund is to generate income to fund the scholarships being awarded each semester and to support the annual operations of the institution. 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 college 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. It is also published in the college catalog, both in hard copy and online, on the application for admissions, both in hard copy and online, and on the financial aid award letter. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Central Christian College of Kansas participates in all of the student aid and assistance programs for which it is eligible or certified to participate in through the U.S. Department of Education. The college also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) as part of the CARES Act. X X X X true The Timothy Group Inc 1663 Sutherland Dr SE Grand Rapids MI 49508 Consulting services for capital campaign false 0 47473 -47473 0 47473 -47473 KS Hall of Fame Event 16332 10025 6307 1349 3869 4744 0 0 16332 10025 6307 1349 3869 4744 9962 -3655 true Foundation of Central Christian College 1200 S Main St McPherson KS 67460 822866871 501(c)(3) 225000 General operations 1 0 Scholarships 296 4988130 HEERF Grants 123 98210 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. All grants and awards made by Central Christian College of Kansas to individuals are administered by the financial aid officer under the guidelines and regulations established by the U.S. Department of Education. All such grants, awards and scholarships appear on the individual award letters that are signed by the student recipients. These same grants and awards can be traced directly to each student's account and through the college's accounting system. X 1 78594 Opinions of experts X 1 27000 Opinions of experts X 8 2023 Cost X Supplies & Equipment 6 5024 Cost 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. A copy of the Form 990 is provided to the board with an opportunity to comment prior to filing the return with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The board chair is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent members of the board of trustees establish the salary of the President of the college. The board took into account the following factors (a) the salary of the previous Presidents, (b) the qualifications and experience of the President-elect, (c) special circumstances regarding strategic plans for the college and (d) salaries of Presidents at comparable colleges. This process is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President sets the salaries of other officers by taking into account the following (a) employee's position, (b) experience, (c) academic credentials, (d) longevity, and (e) current budget. In addition, comparability data from similarly situated organizations is reviewed for comparable positions in determining compensation. The President will inform the board of trustees of his decisions and the factors used in setting salaries. This process is documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Misc revenue - Total Revenue: 230595, Related or Exempt Function Revenue: 230595, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Forgiveness of payable - Total Revenue: 63000, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 63000; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of split interest agreements - 462917; Gain on perpetual trusts - 34928; Central Christian College Holdings LLC 1200 S Main Street McPherson KS 67460 830821229 Holdings of Investment KS 118594 138000 Central Christian College of Kansas Heartbeat Coffee LP 1200 S Main Street McPherson KS 67460 822490306 Coffee Shop KS 183976 28009 Central Christian College of Kansas Foundation of Central Christian College 1200 S Main Street McPherson KS 67460 822866871 Holdings of Investment KS 501(c)(3) 7 Central Christian College of Kansas true Charitable remainder unitrust (1) Trust AZ Central Christian College of Kansas Trust true false true false false false false false false false false false false false true true true true false false Foundation of Central Christian College B 225000