2023-02-23T11:33:50-06:00 2022-06-30 FORVIS LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2021-07-01 840442429 COLORADO CHRISTIAN UNIVERSITY % DANIEL COHRS COLO 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 IAIN WIGHTMAN VP FINANCE & TECH 3039633000 2023-02-21 true IAIN WIGHTMAN 999009999 Adam R Smith CPA P00958966 7194714290 2023-02-17 2 2021 2023-03-07 01:45:13Z DONALD SWEETING 8787 W ALAMEDA AVE LAKEWOOD CO 80226 154481556 false X WWW.CCU.EDU X 1914 CO SERVING GOD BY PROVIDING CHRIST-CENTERED HIGHER EDUCATION. 22 20 1849 25 0 14987027 23493241 113300354 121755658 2517069 3613228 84074 95761 130888524 148957888 28308758 32883040 0 0 52509374 58661302 238805 60000 3132913 43453715 53609461 124510652 145213803 6377872 3744085 210502406 209184002 70642312 70648359 139860094 138535643 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. EXEMPLIFY CHRISTIAN FAITH AND CHARACTER AND EXCELLENCE IN THEIR PROFESSIONAL FIELDS. 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MORE THAN 9,800 CCU STUDENTS ARE ENROLLED AT THE LAKEWOOD CAMPUS, AT REGIONAL CENTERS THROUGHOUT COLORADO, AND ONLINE VIA THE INTERNET. 15184738 12126908 AUXILIARY ENTERPRISES REPRESENTS PRIMARILY THE FOOD AND HOUSING SERVICES PROVIDED TO STUDENTS OF CCU. 114379826 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 false true false true false false false true true true true false false true 177 0 1849 true false false false false false true true false false false false false false X 22 20 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 DANIEL COHRS 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 X DONALD SWEETING PRESIDENT/CEO 40.0 0.5 X X 246394 0 105390 DANIEL COHRS EVP/CFO 40.0 0.5 X 246397 0 25684 JAMES MCCORMICK SENIOR VP & VP STUDENT LIFE 40.0 0.0 X 188689 0 28548 SARAH SCHERLING VP ACADEMIC AFFAIRS/ CAGS 40.0 0.0 X 181452 0 27608 SHANNON DREYFUSS VP CAMPUS DEVELOPMENT 40.0 0.0 X 180453 0 27249 JEFFREY HUNT VP CENTENNIAL INSTITUTE 40.0 0.0 X 168312 0 26624 ALLISON BURKHART VP CAGS ENROLLMENT 40.0 0.0 X 175065 0 16394 TIM MCTAVISH BOARD CHAIR 1.0 0.5 X X 12000 0 0 THOMAS SCHEFFEL CORPORATE COUNSEL / SECRETARY 1.0 0.5 X 9000 0 0 WIL ARMSTRONG BOARD MEMBER 1.0 0.0 X 0 0 0 BRAD BENSON BOARD MEMBER 1.0 0.0 X 0 0 0 JEFF COORS BOARD MEMBER 1.0 0.0 X 0 0 0 DR MARGARET FOMER BOARD MEMBER 1.0 0.0 X 0 0 0 DR BIFF GORE BOARD MEMBER 1.0 0.0 X 0 0 0 DON M HARWELL BOARD MEMBER 1.0 0.0 X 0 0 0 JERRY JENKINS BOARD MEMBER 1.0 0.0 X 0 0 0 SAM KIMBRIEL BOARD MEMBER 1.0 0.0 X 0 0 0 THE HON MIKE KOPP BOARD MEMBER 1.0 0.0 X 0 0 0 HAROLD A KRAUSE BOARD MEMBER 1.0 0.5 X X 0 0 0 CHICK LEE VICE CHAIR 1.0 0.0 X X 0 0 0 TERRY LEPRINO BOARD MEMBER 1.0 0.0 X 0 0 0 THE HON KEVIN LUNDBERG BOARD MEMBER 1.0 0.0 X 0 0 0 DR JEFF MYERS BOARD MEMBER 1.0 0.0 X 0 0 0 DR JERRY NELSON BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN PITTMAN BOARD MEMBER 1.0 0.0 X 0 0 0 DR MARK SHEEHAN BOARD MEMBER 1.0 0.0 X 0 0 0 DON SIECKE BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT E WARREN BOARD MEMBER 1.0 0.0 X 0 0 0 DEREK HAMILTON BOARD MEMBER 1.0 0.5 X 0 0 0 1407762 0 257497 39 false true false DOUBLEPOSITIVE MARKETING GROUP INC 1111 LIGHT ST BALTIMORE MD 21230 ADVERTISING 11942084 META PLATFORMS INC 1601 WILLOW RD MENLO PARK CA 94025 ADVERTISING 1352265 DAVIS PARTNERSHIP PC 2901 BLAKE ST STE 100 DENVER CO 80205 ARCHITECT 977457 Saunders Construction Inc 86 Inverness Place N ENGLEWOOD CO 80112 Construction 1329741 Bon Appetit Management Company 2400 Yorkmont Rd CHARLOTTE NC 28217 FOOD SERVICE 3830979 41 267608 8211369 15014264 611878 23493241 Tuition and Fees 611310 107409916 107409916 Student Housing 721310 7888889 7888889 Food Service 721310 4623318 4623318 Student Events and Hosting 900099 341222 341222 Bookstore Revenue 451211 483772 483772 1008541 1008541 121755658 1217333 1217333 0 0 128675 32914 95761 0 95761 95761 5190728 2695921 5437701 53053 -246973 2642868 2395895 2395895 0 0 0 0 0 0 0 0 0 0 148957888 121755658 3708989 0 32883040 32883040 0 0 539395 496244 32363 10788 195978 195978 44777498 41328328 2703022 746148 1428298 1305677 95067 27554 8553073 7679196 764289 109588 3167060 2961214 162225 43621 0 15000 15000 104075 104075 54000 54000 60000 60000 144803 144803 3452729 3045168 221664 185897 19169654 141674 19023475 4505 3019428 2295940 438623 284865 2375424 1865655 363854 145915 0 2895499 2423712 455467 16320 1275592 1215269 27034 33289 0 3221347 1585698 252292 1383357 1864411 1864411 0 4804117 4640290 132895 30932 382599 173389 209044 166 FOOD SERVICE EXPENSE 3390489 3390489 CENTENNIAL INSTITUTE 2207848 2207848 BAD DEBT/COLLECTION 2460610 118915 2306732 34963 REPAIRS AND MAINTENANCE 1622061 1567490 42995 11576 1149775 1136179 10167 3429 145213803 114379826 27701064 3132913 587164 102021 28405430 25994818 0 0 11062377 13475011 0 0 0 0 2136888 169969 0 0 2134974 2334206 168223825 43746178 118642885 124477647 43063797 38307090 4468891 4323240 0 0 0 0 0 0 210502406 209184002 5981877 8629232 0 0 9916876 10322113 52705670 50269321 0 0 0 0 1118714 1095957 0 0 919175 331736 70642312 70648359 X 112253824 99483600 27606270 39052043 139860094 138535643 210502406 209184002 3744085 -5068536 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 67853 false false 67853 false SCHEDULE C, PART II-B, LINE 1G, LOBBYING EXPENSES DURING THE TAX YEAR, THE UNIVERSITY RETAINED THE SERVICES OF A LOBBYING FIRM FOR MONITORING AND REPRESENTATION ON RELEVANT ISSUES AT THE STATE CONGRESSIONAL LEVEL, INCLUDING CONTACT WITH LEGISLATORS, GOVERNMENT OFFICIALS, AND THEIR STAFFS. DURING THE TAX YEAR, THE UNIVERSITY PAID $54,000 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 6710503 257445 -581445 257108 6129395 4874636 540657 1537075 241865 6710503 4925151 271750 -117117 205148 4874636 4669619 223766 243735 211969 4925151 4459097 125318 295975 210771 4669619 0.05850 0.81050 0.13100 false true true 11783363 11783363 131144495 24208947 106935548 3026137 2170174 855963 11262285 8739532 2522753 11007545 8627525 2380020 124477647 0 Fed Advance for Student Loans 35941 DEPOSITS HELD FOR OTHERS 295795 331736 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, 2022, 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 PUBLICATION OF NONDISCRIMINATORY POLICY: 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 60000 -60000 60000 -60000 All States true INSTITUTIONAL FINANCIAL ASSISTANCE 3819 32883040 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 true true X X false false false false false false false false false DONALD SWEETING PRESIDENT/CEO 244870 0 1524 12443 92947 351784 DANIEL COHRS EVP/CFO 244873 0 1524 12303 13381 272081 SARAH SCHERLING VP ACADEMIC AFFAIRS/ CAGS 179928 0 1524 9166 18442 209060 SHANNON DREYFUSS VP CAMPUS DEVELOPMENT 180177 0 276 9091 18158 207702 JAMES MCCORMICK SENIOR VP & VP STUDENT LIFE 188173 0 516 9432 19116 217237 JEFFREY HUNT VP CENTENNIAL INSTITUTE 168192 0 120 8466 18158 194936 ALLISON BURKHART VP CAGS ENROLLMENT 174957 0 108 8588 7806 191459 SCHEDULE J, PART I, LINE 1A COMPANION TRAVEL: PRESIDENT SWEETING 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 5936246 0 56205567 0 0 0 0 0 0 0 56205567 0 2014 true false true true A 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 195978 LEGAL SERVICES false 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 2022 THE UNIVERSITY PAID TNS $195,978 FOR LEGAL SERVICES. X 10750 FMV X 9 593928 FMV X INSTRUMENTS 2 7200 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 CFO AND THE PRESIDENT/CEO OF THE ORGANIZATION 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 2022. 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 2022. 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. 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