2022-05-31T13:36:37-05:00 2021-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2020-07-01 570352247 Columbia International University COLU 8007772227 7435 Monticello Rd Columbia SC 29203 Rob Hartman Chief Financial Officer 8007772227 2022-05-31 1 Rob Hartman 999009999 Ted R Batson Jr P00721951 5055022746 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CIU Ben Lippen School Mark Smith 7435 Monticello Rd Columbia SC 29203 60057549 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 20 985 29 0 0 10588234 9600520 37343613 40756409 672483 422633 362319 698139 48966649 51477701 10032648 11592870 0 0 25587868 28549191 0 0 2334660 19466571 19895027 55087087 60037088 -6120438 -8559387 110643516 112576601 36886258 37108862 73757258 75467739 Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. 0 0 36108978 11592870 25042771 Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. In the 2020-21 school year the University served 1012 undergraduate students, and 1798 students in our graduate school and seminary. The total number of students who graduated in 2020-21 was 531 which includes 176 undergraduate students plus 355 graduate and seminary students. 10189824 11048660 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 2020-21 academic year, Ben Lippen served 931 students in grades PK-12, of which 85 were members of the class of 2021. These students, which represent 685 families, were served by 131 full- and part-time faculty and staff. 3164263 4664978 Auxiliary ServicesThe University operates six residence halls and a cafeteria, and provided on-campus housing and food services to over 800 students during the 2020-21 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2020-21 school year, it served as home to 296 CIU students, staff members, and their family members. 49463065 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 2264 0 1 985 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 20 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 Mark Smith President 60.00 X 239997 0 118958 Ricky Christman Vice President 50.00 X 190838 0 12858 Antonio Fajardo Headmaster, BLS 50.00 X 160115 0 20912 Keith Marion Senior Vice President 50.00 X 153899 0 23463 Brian Simmons Assoc Provost 50.00 X 143500 0 16433 William Jones Chancellor 60.00 X 136773 0 54601 Michele Branch-Frappier Director of Technology 50.00 X 103409 0 6642 Rob Hartman Chief Financial Officer 50.00 X 90064 0 36441 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 Manuel Espina Trustee 1.00 X 0 0 0 1218595 0 290308 7 0 1 0 Hallmark Management Service 2323 W 5th Ave Suite 140 Columbus OH 43204 Food management services 2177962 Christian Healthcare Ministries 127 Hazelwood Avenue Barberton OH 44203 Medical Sharing Plan 1106483 Chason Landscaping 7427 Fairfield Rd Columbia SC 29203 Landscaping 920477 Slingshot 1500 S Western Ave Marion IN 46953 Book Service 765903 Richardson Construction Company 6806 Monticello Rd Columbia SC 29203 Construction 579688 26 9200 1613700 7977620 248303 9600520 Tuition and fees 611310 36091431 36091431 Auxiliary services 611310 4664978 4664978 40756409 493457 493457 20498 4098 16400 16400 16400 8451978 43015 8390730 175087 61248 -132072 -70824 -70824 16200 9200 9933 6267 6267 675472 675472 675472 51477701 40756409 0 1120772 2042566 2042566 9550304 9550304 637974 91589 269713 276672 88932 88932 20342243 16767739 2462735 1111769 881215 686372 131212 63631 5141987 3982535 1037026 122426 1456840 1165865 196430 94545 25745 25745 88567 88567 170407 170407 2283888 1914231 337938 31719 1826924 93308 1708293 25323 2868975 2608500 205495 54980 258539 258539 1825670 1790791 26663 8216 864779 631698 50674 182407 82913 52279 23477 7157 1042164 1042164 4731300 4589522 96431 45347 395350 9756 385594 Repairs and maintenance 1475259 1099634 312926 62699 Other operational expen 1003156 920449 12785 69922 External services 795072 306868 312703 175501 Memberships 156319 116895 37078 2346 60037088 49463065 8239363 2334660 930154 268158 79752 80766 852495 228386 625756 1027555 15653 15653 1173732 1422895 97623926 36158772 64324500 61465154 36834805 41814012 1964256 1964257 3842413 4289765 110643516 112576601 3111083 3604997 112789 562556 1986798 986798 23830226 22860868 4086565 4979700 3758797 4113943 36886258 37108862 X 42959034 39267111 30798224 36200628 73757258 75467739 110643516 112576601 X -8559387 9569133 700735 X 0 1 X 1 1 1 X 9755385 16891917 8398315 10588234 9600520 55234371 9755385 16891917 8398315 10588234 9600520 55234371 9102546 46131825 1000684 647091 877376 745841 513955 3784947 89962 172088 689916 630375 691672 2274013 61293331 164211879 0.75260 0.74500 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2016 Amount: $ 84,719. 2017 Amount: $ -9,714. 2018 Amount: $ 452,369. 2019 Amount: $ 585,912. 2020 Amount: $ 675,472. Fundraising events - 2016 Amount: $ 5,243. 2017 Amount: $ 181,802. 2018 Amount: $ 237,547. 2019 Amount: $ 44,463. 2020 Amount: $ 16,200. 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 0 178891 1842066 0 1 1 26180515 562112 3806582 1817173 28757225 30486049 487825 916864 5710223 26180515 31325809 354692 1385532 674618 1905366 30486049 32794033 399021 1245950 3113195 31325809 30675666 744981 2107101 733715 32794033 0.11550 0.88450 0 0 13848997 13848997 72533821 29373879 43159942 10071895 5937726 4134169 1169213 847167 322046 61465154 Trust liabilities 1515868 Deposits held in custody 1837105 Annuities payable 760970 4113943 52438991 9569133 714766 10283899 42155092 170407 9152202 9322609 51477701 50728510 14031 14031 50714479 170407 9152202 9322609 60037088 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 4,098. Change in value of trust assets/annuities 700,735. Fundraising Expenses 9,933. Part XI, Line 4b - Other Adjustments: Tuition discounts netted against revenue 9,152,202. Part XII, Line 2d - Other Adjustments: Rent expenses 4,098. Fundraising Expenses 9,933. Part XII, Line 4b - Other Adjustments: Tuition discounts netted against revenue 9,152,202. 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 currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). The University is in the process of updating its website to be in full compliance with the Rev. Proc. 2019-22 standards. 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 Paycheck Protection Program as part of the CARES Act. Annual CIU Golf Classic 25400 9200 16200 200 6308 3425 25400 9200 16200 200 6308 3425 9933 6267 1 National Christian Foundation 11625 Rainwater Dr Ste 500 Alpharetta GA 300098678 581493949 501(c)(3) 1473728 General support Equip 2050 Sugarloaf Circle Duluth GA 30097 330686464 501(c)(3) 163000 General support CEF PO Box 348 Warrenton MO 63383 386091187 501(c)(3) 70300 General support First Presbyterian Church 1324 Marion Street Columbia SC 29201 570314437 501(c)(3) 50000 General support Godspeed Resources Con 7520 Monticello Road Columbia SC 29203 521863010 501(c)(3) 25000 General support World Witness 918 S Pleasantburg Dr Greenville SC 29607 570789692 501(c)(3) 18700 General support Hobe Sound Bible College PO Box 1065 Hobe Sound FL 33475 591407629 501(c)(3) 16000 General support Tabernacle Church of Norfolk 7000 Granby St Norfolk VA 23505 540886000 501(c)(3) 10000 General support CRU 100 Lake Hart Dr Orlando FL 32832 956006173 501(c)(3) 6400 General support Bethel Colony of Mercy 1675 Bethel Colony Road Lenoir NC 28645 566050210 501(c)(3) 6000 General support Crossworld 10000 N Oak Trafficway Kansas City MO 64155 231352564 501(c)(3) 6000 General support Market Life Ministries 1341 Bookman Loop Winnsboro SC 29180 570698866 501(c)(3) 6000 General support 12 0 Student Scholarship 1125 9152202 CARES Act 935 398102 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 1 1 X X X 0 1 0 0 0 0 0 1 0 Brian Simmons Assoc Provost 93805 0 1725 0 47970 0 10319 0 6536 0 160355 0 0 0 Mark Smith President 204483 0 31836 0 3678 0 43926 0 75558 0 359481 0 0 0 Ricky Christman Vice President 169637 0 9105 0 12096 0 5860 0 7523 0 204221 0 0 0 Antonio Fajardo Headmaster, BLS 129100 0 30475 0 540 0 11796 0 9642 0 181553 0 0 0 Keith Marion Senior Vice President 151599 0 2300 0 0 0 8826 0 15502 0 178227 0 0 0 William Jones Chancellor 133766 0 2185 0 822 0 11458 0 43959 0 192190 0 0 0 Part I, Line 1a Board members 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. First class is only used if it is the only option available. 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 2020 calendar year. Part I, Line 7 The University paid the 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 9487085 96171 9390914 2019 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 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 986798 0 1 1 986798 18030 Tuition assistance Merit and need based aid Doug Smith Family member of Mark Smith, Officer 48196 W-2 Wages 0 Kierston Smith Family member of Mark Smith, Officer 40736 W-2 Wages 0 Chason Landscaping 35% owned by family member of Keith Marion, Key Employee 594203 Landscaping services 0 X 8 248303 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 1 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 and Senior VP 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, 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 700,735. 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 9298 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