2023-05-04T13:39:21-05:00 2022-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2021-07-01 570352247 Columbia International University COLU 8007772227 7435 Monticello Rd Columbia SC 29203 Dr Rick Christman Interim President 8007772227 2023-05-04 1 Dr Rick Christman 999009999 Daren Daiga P01074795 5055022746 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CIU Ben Lippen School Dr Rick Christman 7435 Monticello Rd Columbia SC 29203 82665892 0 X http://www.ciu.edu/ X 1927 SC CIU educates from a Bibilical worldview to impact the nations with the message of Christ. 21 19 1052 654 0 0 9600520 28952964 40756409 44322047 422633 874575 698139 909002 51477701 75058588 11592870 11102570 0 0 28549191 30976180 0 0 3522237 19895027 23615157 60037088 65693907 -8559387 9364681 112576601 111947607 37108862 36963481 75467739 74984126 Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. 0 0 38384101 11102570 24121477 Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2021-22 school year the University served 1,091 undergraduate students, and 1,894 students in our graduate school and seminary. The total number of students who graduated in 2021-22 was 636 which includes 194 undergraduate students plus 442 graduate and seminary students. 13590076 15074812 Ben Lippen School seeks to glorify God by assisting families and churches in equipping students spiritually, academically, and socially under the lordship of Jesus Christ. During the 2021-22 academic year, Ben Lippen served 1,030 students in grades PK-12, of which 94 were members of the class of 2022. These students, which represent 778 families, were served by 147 full- and part-time faculty and staff. 1172772 5125758 Auxiliary ServicesThe University operates six residence halls and a cafeteria, and provided on-campus housing and food services to over 800 students during the 2021-22 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2021-22 school year, it served as home to 300 CIU students, staff members, and their family members. 53146949 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 1 1 0 1 1 1 0 0 0 1 1 1 1 0 0 1 2344 0 1 1052 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SC X X Rob Hartman 8007772227 7435 Monticello Rd Columbia SC 29203 X Manuel Espina Trustee 40.00 X 96000 0 0 Hans Finzel Chairman of the Board 1.00 X X 0 0 0 Douglas Rutt Vice Chair of the Board 1.00 X X 0 0 0 W Tobin Cassels Trustee-Treasurer 1.00 X X 0 0 0 Lyn Cook Secretary 1.00 X X 0 0 0 Ronald Mullins Trustee 1.00 X 0 0 0 Ken Blackwell Trustee 1.00 X 0 0 0 Marion Davis Trustee 1.00 X 0 0 0 Adrian Despres Jr Trustee 1.00 X 0 0 0 Jennifer Gutwein Trustee 1.00 X 0 0 0 D Gary Harlow Trustee 1.00 X 0 0 0 Marshall White Trustee 1.00 X 0 0 0 Marquis Ryan Trustee 1.00 X 0 0 0 Chikong Shue Trustee 1.00 X 0 0 0 James Morgan Trustee 1.00 X 0 0 0 Benny Tate Trustee 1.00 X 0 0 0 Gary Uber Trustee 1.00 X 0 0 0 William Jones Trustee 1.00 X 0 0 0 Edith Parks Trustee 1.00 X 0 0 0 Will Schafer Trustee 1.00 X 0 0 0 Hank Flint Trustee 1.00 X 0 0 0 Mark Smith President 60.00 X 192608 0 117560 Rob Hartman Chief Financial Officer 50.00 X 100934 0 38774 Ricky Christman Vice President 50.00 X 211618 0 14859 William Jones Chancellor 60.00 X 149394 0 74622 Antonio Fajardo Headmaster, BLS 50.00 X 181641 0 24902 Brian Simmons Assoc Provost 50.00 X 141436 0 14710 Michele Branch-Frappier Director of Technology 50.00 X 106474 0 6707 1180105 0 292134 7 0 1 0 Hallmark Management Service 2323 W 5th Ave Suite 140 Columbus OH 43204 Food management services 2458482 Slingshot 1500 S Western Ave Marion IN 46953 Book Service 746088 Amobee PO Box 894409 Los Angelos CA 90189 Advertising 479540 Progressus Education Services LLC 13517 E 93rd St N Owasso OK 74055 Instructional Design 375735 Amazoncom Inc PO Box 530958 Atlanta GA 30353 Retail services 293743 16 2000 8498339 20452625 991621 28952964 Tuition and fees 611310 39196289 39196289 Auxiliary services 611310 5125758 5125758 44322047 820687 820687 56200 5892 50308 50308 50308 7639952 6600 7563112 29552 76840 -22952 53888 53888 34500 2000 8748 25752 25752 832942 832942 832942 75058588 44322047 0 1783577 67500 67500 11035070 11035070 650277 90734 287343 272200 96803 96803 22279737 18439469 2031511 1808757 1088977 829410 72431 187136 5208631 4101528 643979 463124 1651755 1331155 95978 224622 150644 150644 88932 88932 204486 204486 270872 270872 2566275 2538290 27985 3305935 2881886 332694 91355 362783 362783 1261726 1223435 29203 9088 1680133 1361485 103541 215107 178113 136094 31571 10448 1228121 1228121 4574342 4384696 137880 51766 680797 680797 External Sevices 4351056 3756570 505544 88942 Repairs and maintenance 1492705 1173113 308159 11433 Other operational expen 1065250 1002954 2349 59947 Memberships 152987 103729 48931 327 65693907 53146949 9024721 3522237 268158 250354 80766 58846 228386 13747224 1027555 753530 15653 15653 1422895 887794 100658388 40681424 61465154 59976964 41814012 30420605 1964257 2047777 4289765 3788860 112576601 111947607 3604997 3884065 562556 2631083 9265027 8829750 986798 538957 13595841 12953243 4979700 5414200 4113943 2712183 37108862 36963481 X 39267111 36855453 36200628 38128673 75467739 74984126 112576601 111947607 X 9364681 -9609521 -238773 X 0 1 X 1 1 1 X 16891917 8398315 10588234 9600520 28952964 74431950 16891917 8398315 10588234 9600520 28952964 74431950 8140309 66291641 647091 877376 745841 513955 876887 3661150 115162 178469 20333 6267 25752 345983 -9714 452369 585912 675472 832942 2536981 80976064 181617117 0.81870 0.75260 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2017 Amount: $ -9,714. 2018 Amount: $ 452,369. 2019 Amount: $ 585,912. 2020 Amount: $ 675,472. 2021 Amount: $ 832,942. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 24000 21000 3000 1 1 28757225 386711 -5037414 2644458 21462064 26180515 562112 3806582 1817173 28757225 30486049 487825 916864 5710223 26180515 31325809 354692 1385532 674618 1905366 30486049 32794033 399021 1245950 3113195 31325809 0.10503 0.89497 0 0 14048672 14048672 72695817 32611789 40084028 11556793 7132168 4424625 2357106 937467 1419639 59976964 Trust liabilities 1253736 Deposits held in custody 1458447 2712183 54936807 -9609521 -224133 -9833654 64770461 204486 10083641 10288127 75058588 55420420 14640 14640 55405780 204486 10083641 10288127 65693907 Part V, Line 4: Columbia International University intends to use the endowment funds for student financial aid. Part XI, Line 2d - Other Adjustments: Rent expenses 5,892. Change in value of trust assets/annuities -238,773. Fundraising Expenses 8,748. Part XI, Line 4b - Other Adjustments: Tuition discounts netted against revenue 10,083,641. Part XII, Line 2d - Other Adjustments: Rent expenses 5,892. Fundraising Expenses 8,748. Part XII, Line 4b - Other Adjustments: Tuition discounts netted against revenue 10,083,641. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 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 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, 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. Annual CIU Golf Classic 36500 2000 34500 2000 6240 508 36500 2000 34500 2000 6240 508 8748 25752 1 ABHE 5850 T G Lee Blvd Suite 130 Orlando FL 32822 351055662 501(c)(3) 25000 0 Program Support Hammond High School 854 Galway Lane Columbia SC 29209 570477924 501(c)(3) 20000 0 Supplies Hobe Sound Bible College PO Boc 1065 Hobe Sound FL 33475 591407629 501(c)(3) 9000 0 Program Support Interchurch Holiness Convention 18931 Route 522 Beaver Springs PA 17812 341030054 501(c)(3) 9000 0 Program Support 4 0 Student Scholarship 1128 10039098 CARES Act 1632 951429 Strengthening Institutions Program (SIP) 20 44543 Part I, Line 2: 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 from the Donor Advised Fund 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 1 1 X X X 0 1 0 0 0 0 0 1 0 Mark Smith President 187718 0 575 0 4315 0 40803 0 77529 0 310940 0 0 0 Ricky Christman Vice President 147608 0 2875 0 61135 0 6510 0 9120 0 227248 0 0 0 William Jones Chancellor 148236 0 1150 0 8 0 36154 0 39537 0 225085 0 0 0 Antonio Fajardo Headmaster, BLS 153581 0 27505 0 555 0 13339 0 12327 0 207307 0 0 0 Brian Simmons Assoc Provost 94851 0 1150 0 45435 0 9990 0 5359 0 156785 0 0 0 Part I, Line 1a 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. During 2021 the Vice President had approved companion travel covered under this policy which was treated as non-taxable. 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. 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. Part I, Line 4b President, Mark Smith, received a supplemental nonqualified retirement plan in the amount of $15,600 during the 2021 calendar year. Part I, Line 7 The University's President, Headmaster and certain other employees were paid discretionary bonus amounts which were independently determined and approved by the President or the Board Finance Committee. A South Carolina Jobs-Economic Development Authority 570960018 2018-06-28 9487085 Building HVAC, Water, Electricity Improvements 0 0 0 A 889302 9487085 96171 9390914 2019 0 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 Marion Davis Trustee Building expansion at BLS High School X 1986798 538957 0 1 1 538957 60425 Tuition assistance Merit and need based aid Doug Smith Family member of Mark Smith, Officer 50289 Wages 0 Kierston Smith Family member of Mark Smith, Officer 46514 Wages 0 X 13 991621 Selling Price 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 1a 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, Section B, line 11b 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, Section B, line 12c 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, Section B, line 15 Line 15a: 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 reasonabless 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. Line 15b: 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, Section C, line 19 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 VII Compensation paid and hours reported for Manuel Espina were for an adjunct faculty position and were not related to his position as a trustee. 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, Part XI, line 9: Change in the value of trust assets/annuities -238,773. 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 Columbia SC 29201 Hold Real Property SC 13000 181716 Columbia International University Monticello Road 4 LLC 1217 Anthony Avenue Columbia SC 29201 Hold Real Property SC 0 533024 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 (12) Charitable Remainder Trust SC Columbia International University T 1 One Life Plus Term Unitrust(1) One Life Plus Term Unitrust SC Columbia International University T 1 Term of Years Annuity Trust (1) Term of Years Annuity Trust SC Columbia International University T 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Charitable Remainder Trust E 1642500 Book value