2022-04-27T12:30:56-05:00 2021-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2020-07-01 430655867 Columbia College COLU 5738758700 1001 Rogers Street Columbia MO 65216 Bruce Boyer CFO 2022-04-27 true Bruce Boyer 999009999 Kim Scifres P01316095 5023263996 2020 2022-09-23 18:48:47Z Dr David Russell 1001 Rogers Street Columbia MO 65216 178099719 false X www.ccis.edu X 1851 MO Columbia College improves lives by providing quality education to both traditional and nontraditional students, helping them achieve their true potential. 18 15 2038 30 0 0 3706601 15136030 83421847 72661290 3672134 7067288 -98917 -187113 90701665 94677495 10125394 10553789 0 55652583 47933644 0 1184528 35798289 28396043 101576266 86883476 -10874601 7794019 253355155 294222533 16489817 12883371 236865338 281339162 Columbia College improves lives by providing quality education to both traditional and nontraditional students, helping them achieve their true potential. false false 80920148 10553789 72711156 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 10,883 STUDENTS DURING THE YEAR THROUGH ONLINE AND IN-SEAT CLASSES OFFERED AT THE MAIN CAMPUS LOCATED IN COLUMBIA, MISSOURI AND THROUGH 35 CAMPUSES LOCATED THROUGHOUT THE UNITED STATES. 80920148 true true false false false false false false true true true false false true false true false true false true false false false true false false false true true false false false false false true true false false false false false false false false false false true 13826 0 true 2038 true true true false false false false false false false false false true false X 18 15 false false false false false false false true true false false true true true true true true true false false CA MD MI NY OK OR SC WI X BRUCE BOYER CFO 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 Brad Stagg Board Chair 8.0 X X 0 0 0 Carol Winkler Treasurer 8.0 X X 0 0 0 David Russell Board Chair (Thru 12/31/2020) Interim President (Starting 1/1/2021) 45.0 X X 0 0 0 Genie Rogers Secretary 8.0 X X 0 0 0 Helen Coe Simons Board Vice Chair 8.0 X X 0 0 0 Daisy Grossnickle Trustee - Partial Year to 12/31/20 2.0 X 0 0 0 Gary Tatlow Trustee 2.0 X 0 0 0 H Jane Blackman Trustee 2.0 X 0 0 0 Janet Wright Trustee 2.0 X 0 0 0 Jerry Daugherty Trustee 2.0 X 0 0 0 Jolene Schulz Trustee 2.0 X 0 0 0 June Hurdle Trustee 2.0 X 0 0 0 Ken Akers Trustee/Assistant Professor 45.0 X 87015 0 17060 Kent Strodtman Trustee/Associate Professor 45.0 X 69958 0 25619 Kevin Sprouse Trustee - Partial Year to 03/15/21 2.0 X 0 0 0 Lex Cavanah Trustee 2.0 X 0 0 0 Lynne Stuver Baker Trustee 2.0 X 0 0 0 Matt Williams Trustee 2.0 X 0 0 0 Mitchell Humphreys Trustee 2.0 X 0 0 0 Richard Harding Trustee 2.0 X 0 0 0 William Johnston Trustee 2.0 X 0 0 0 Bruce Boyer Chief Financial Officer 45.0 X 156294 0 41467 Scott Dalrymple President - Partial Year to 01/03/21 45.0 X 913469 0 36909 Gary Stanowski Chief Information Officer 45.0 X 154211 0 31070 Piyusha Singh Provost and Vice President Academic Affairs 45.0 X 223021 0 40542 Suzanne Rothwell Vice President Advancement 45.0 X 154913 0 29252 Bradley Wucher Associate VP of Marketing 45.0 X 128546 0 19385 Cliff Jarvis Vice President Plant and Facilities 45.0 X 130753 0 20700 Lisa Ford - Brown Dean - Humanities 45.0 X 134967 0 24952 Nathan Miller Associate Vice President Civilian and Online Division 45.0 X 147742 0 30587 Rajeev Sachdev Dean - Business Administration 45.0 X 125091 0 10088 2425980 0 327631 30 false true false ALADDIN FOOD MANAGEMENT SERVICES 16567 COLLECTIONS CENTER DR CHICAGO IL 60693 FOOD SERVICE 703683 COMMONFUND 15 OLD DANBURY RD WILTON CT 06897 INVESTMENT ADVISORY 400163 HUSCH BLACKWELL LLP PO BOX 802765 KANSAS CITY MO 64180 LEGAL SERVICES 321620 EL TOROCOM LLC 124 N 1ST STREET LOUISVILLE KY 40202 MARKETING SERVICES 203350 PROCTORU 3687 OLD SANTA RITA RD PLEASANTON CA 94588 PROCTORING SERVICES 110340 9 26573 13908093 1201364 15136030 TUITION 611310 69720321 69720321 0 0 HOUSING AND BOARD FEES 611310 2460531 2460531 0 0 COMMISSIONS 611310 35091 35091 0 0 EDUCATIONAL FEES 611710 224607 224607 0 0 PAYMENT FEES 611710 139490 139490 0 0 81250 81250 0 0 72661290 138951 0 0 138951 363703 578600 -214897 0 -214897 -214897 89732724 4085 82762851 45621 6969873 -41536 6928337 6928337 13070 26573 35152 -22082 -22082 MISCELLANEOUS 900099 49866 49866 0 0 0 0 0 0 49866 94677495 72711156 0 6830309 10553789 10553789 2695921 817232 1695226 183463 151138 151138 0 0 36689021 35302721 789293 597007 1189215 1087320 56072 45823 4426729 4184589 177785 64355 2781620 2596131 131183 54306 233516 0 233516 0 89450 0 89450 0 488127 0 488127 0 1017004 796864 190681 29459 2886689 2874932 3191 8566 402486 269385 95336 37765 3977107 3880352 94315 2440 145678 145678 0 0 3207804 3112338 47122 48344 381823 378918 2327 578 90320 71291 15773 3256 6052622 5941593 58244 52785 645014 535362 96752 12900 Program support 7339467 7338546 0 921 Merchant Fees and Collections 256634 0 256634 0 Printing and Publications 276170 210244 23564 42362 Food Service 672086 671725 163 198 234046 0 234046 0 86883476 80920148 4778800 1184528 33407 35715 6529310 12958653 6358259 2581690 3434160 3489257 0 0 0 0 97173 97572 1573977 1451715 156395869 76367162 82074525 80028707 4063695 7539414 149102890 185952051 0 87759 87759 253355155 294222533 8290428 8075795 5985602 2848083 0 0 1400000 1200000 813787 759493 16489817 12883371 X 212339719 251803888 24525619 29535274 236865338 281339162 253355155 294222533 X 7794019 36693505 -13700 X false true X true true true X 2223822 6559323 2218707 3706601 15122330 29830783 0 0 2223822 6559323 2218707 3706601 15122330 29830783 2804442 27026341 2557788 3587225 2468826 864410 460023 9938272 8835 8835 0 0 0 0 0 0 39777890 443845590 0.6794 0.4863 X Schedule A, Part II Public Support Test Part II has been completed to prove the College meets the public support test and therefore qualifies to use the special rule in reporting on Schedule B. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 151644557 521844 40775066 492396 2950000 189499071 161730476 560680 147685 899952 9894332 151644557 166757156 216927 8605464 384533 13464538 161730476 159764012 677877 11458232 619992 4522973 166757156 146692913 303144 17884531 609056 4507520 159764012 0.874 0.073 0.053 false false 6230199 6230199 118808819 53136192 65672627 327571 245071 82500 30148671 22985899 7162772 880609 880609 80028707 Liquid Assets 1663030 F Hedge Fund 19227900 F Private Equity 13491014 F Real Assets 14421343 F Private Real Estate 11536399 F Global Equity 94095334 F Venture Capital 9270050 F Core Bonds 5534172 F Intermediate Term 368658 F Credit 8825085 F Private Credit 4759068 F US Equity 2759998 F 185952051 ANNUITIES 759493 759493 121013303 36693505 697919 37391424 83621879 488127 10567489 11055616 94677495 76539479 697919 697919 75841560 488127 10553789 11041916 86883476 Schedule D, Part V, Line 4 Intended uses of endowment funds To provide scholarships to students and support instructional programs and facilities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Loss on Annuity Obligations - 42631 Rental Expenses - 578600 Loss on sale of equipment - 41536 Golf Tourney Expenses - 35152 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 10553789 WRITE-OFF OF UNCOLLECTIBLE PLEDGE RECEIVABLES - 13700 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental expenses - 578600 Loss on Annuity Obligations - 42631 Loss on sale of equipment - 41536 Golf Tourney Expenses - 35152 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 10553789 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 is committed to equal opportunity and nondiscrimination and maintains and publishes a comprehensive Nondiscrimination and Equal Opportunity Policy that prohibits unlawful discrimination, harassment, and retaliation. This policy is available and published on the College's website, in the campus catalog, and is available in print from the Human Resources Office. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The college receives funds from the U.S. Department of Education for Title III and IV financial assistance programs. Uses of funds received through these programs include scholarships and loans for students and to provide support for first generation college students. Central America and the Caribbean 0 0 Investments 22012466 0 0 0 0 0 0 22012466 0 22012466 true false true false false false Golf Tourney 39643 26573 13070 4608 22755 7789 0 0 39643 26573 13070 4608 22755 7789 35152 -22082 true INSTITUTIONAL SCHOLARSHIPS 1676 10553789 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The college receives grant funds from the U.S. Department of Education through the Title III and IV programs. The college awards federal financial aid to students based on eligibility criteria specified by federal regulations. The college has sophisticated internal processes to determine a student's eligibility for federal financial aid, and to monitor compliance. X X true true X X X X X true true false false false false false false false Bruce Boyer Chief Financial Officer 155262 0 0 0 1032 0 13251 0 28216 0 197761 0 0 0 Scott Dalrymple President - Partial Year to 01/03/21 431753 0 0 0 481716 0 11665 0 25244 0 950378 0 0 0 Suzanne Rothwell Vice President Advancement 154361 0 0 0 552 0 12800 0 16452 0 184165 0 0 0 Gary Stanowski Chief Information Officer 153179 0 0 0 1032 0 12568 0 18502 0 185281 0 0 0 Piyusha Singh Provost and Vice President Academic Affairs 222661 0 0 0 360 0 18876 0 21666 0 263563 0 0 0 Nathan Miller Associate Vice President Civilian and Online Division 147502 0 0 0 240 0 12128 0 18459 0 178329 0 0 0 Cliff Jarvis Vice President Plant and Facilities 129721 0 0 0 1032 0 3624 0 17076 0 151453 0 0 0 Lisa Ford - Brown Dean - Humanities 133935 0 0 0 1032 0 10962 0 13990 0 159919 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The college president's employment contract allows for a gross-up tax calculation in regards to the housing allowance provided under the employment contract. This gross-up payment is included in the president's taxable compensation. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The college president receives a housing and auto allowance annually, as determined by the Board of Trustees. These benefits are treated as taxable income. Schedule J, Part I, Line 4a Severance or change-of-control payment President Scott Dalrymple received $400,000 pursuant to a voluntary separation agreement. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The college president participates in a supplemental nonqualified retirement plan. This plan allows for an amount, not to exceed $40,000 per year, to be set aside for a maximum of five years. This plan will vest upon completion of the five years and the meeting of certain conditions. REINHARDT CONSTRUCTION JERRY DAUGHERTY, COLLEGE TRUSTEE, IS THE OWNER OF REINHARDT CONSTRUCTION 647891 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false TINA DALRYMPLE SPOUSE OF SCOTT DALRYMPLE, OFFICER 66527 COMPENSATION false JONATHAN SACKETT SPOUSE OF PIYUSHA SINGH, KEY EMPLOYEE 84611 COMPENSATION false Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall be composed of at least five voting members of the Board of Trustees, including the Officers of the Board of Trustees and, ex officio, the President of the College. Members of this Committee other than the officers of the Board of Trustees and the President of the College, are appointed by the Chair of the Board of Trustees and ratified by a vote of the full Board of Trustees. The Chair of the Board of Trustees shall serve as the Chair of the Executive Committee. The Executive Committee shall exercise all powers of the Board of Trustees at such times as the Board of Trustees is not in session, except that it shall not have the power to alter or revoke any previous order, resolution or vote of a meeting of the Board of Trustees unless specifically granted such power by the Board of Trustees. The Executive Committee shall not have the power to elect or remove Officers of the Board of Trustees, elect or remove the President of the College, or to amend the charter or bylaws of the College. The Committee shall report all its interim actions in writing at the next regular meeting to be ratified by the Board of Trustees. Form 990, Part VI, Line 11b Review of form 990 by governing body The members of the Board review the Form 990 and supplemental schedules prior to submission. The Chief Financial Officer reviews the 990 with the members of the Board and answers all questions that the Board members may have. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy requires all trustees, committee members, officers, and key employees of the College to disclose to the board all material facts as to any possible conflict of interest as soon as possible. Transactions that may present a conflict of interest are considered on an on-going basis. Actual transactions that would present a conflict of interest would require Board of Trustee approval. No trustee, committee member or officer shall vote or be a part of deliberations on any matter under consideration at a board or committee meeting in which such trustee, committee member or officer has a conflict of interest. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive Committee of the Board of Trustees determines compensation paid to the President. The committee reviews and considers compensation information of presidents of other colleges and universities, including compensation disclosed in 990 returns for similarly sized institutions, when determining annual compensation for the President. This review is documented in the minutes and is performed annually. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to internal revenue code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue Other - Total Revenue: 81250, Related or Exempt Function Revenue: 81250, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part XI, Line 9 Other changes in net assets or fund balances WRITE-OFF OF UNCOLLECTIBLE PLEDGE RECEIVABLES - -13700; FORM 990, PART VI, LINE 15B COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES THE COLLEGE PRESIDENT REVIEWS ANNUALLY, AND DETERMINES COMPENSATION OF THE FOLLOWING OFFICERS AND KEY EMPLOYEES: PROVOST, SENIOR VICE PRESIDENT ACADEMIC AFFAIRS CHIEF FINANCIAL OFFICER VICE PRESIDENT OF ADVANCEMENT CHIEF INFORMATION OFFICER VICE PRESIDENT OF PLANT AND FACILITIES ATHLETIC DIRECTOR CHIEF HUMAN RESOURCES OFFICER VICE PRESIDENT OF ENROLLMENT AND MARKETING