COLUMBIA INTERNATIONAL UNIVERSITY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA INTERNATIONAL UNIVERSITY (EIN 57-0352247)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-01-21
- IRS object ID
- 202130219349301608
- Schema version
- 2019v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-01-21T14:11:27-06:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1255 Lakes Parkway Suite 105 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570352247 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Columbia International University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLU | BusinessNameControlTxt |
| Phone | 8007772227 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 Monticello Rd | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Rob Hartman | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 8007772227 | PhoneNum |
| Signature | 2021-01-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ted R Batson Jr | PreparerPersonNm |
| PTIN | P00721951 | PTIN |
| Phone | 6785185301 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIU | BusinessNameLine1Txt |
| Business Name Line2 | Ben Lippen School | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mark Smith | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 Monticello Rd | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $57,339,726 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | http://www.ciu.edu/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1927 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | CIU educates from a Bibilical worldview to impact the nations with the message of Christ. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 905 | TotalEmployeeCnt |
| Total Volunteers | 630 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,398,315 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,588,234 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $31,603,530 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $37,343,613 | CYProgramServiceRevenueAmt |
| PY Investment Income | $949,923 | PYInvestmentIncomeAmt |
| CY Investment Income | $672,483 | CYInvestmentIncomeAmt |
| PY Other Revenue | $674,403 | PYOtherRevenueAmt |
| CY Other Revenue | $362,319 | CYOtherRevenueAmt |
| PY Total Revenue | $41,626,171 | PYTotalRevenueAmt |
| CY Total Revenue | $48,966,649 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,765,683 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,032,648 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $22,969,756 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,587,868 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,213,074 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,935,418 | PYOtherExpensesAmt |
| CY Other Expenses | $19,466,571 | CYOtherExpensesAmt |
| PY Total Expenses | $46,670,857 | PYTotalExpensesAmt |
| CY Total Expenses | $55,087,087 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,044,686 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$6,120,438 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $113,850,982 | TotalAssetsBOYAmt |
| Total Assets EOY | $110,643,516 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $36,223,742 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $36,886,258 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $77,627,240 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $73,757,258 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $32,237,891 | ExpenseAmt |
| Grant | $10,032,648 | GrantAmt |
| Revenue | $22,394,689 | RevenueAmt |
| Desc | Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2019-20 school year the University served 937 undergraduate students, and 1,335 students in our graduate school and seminary. The total number of students who graduated in 2019-20 was 323 which includes 140 undergraduate students plus 183 graduate and seminary students. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,994,584 | ExpenseAmt |
| Revenue | $10,256,676 | RevenueAmt |
| Desc | 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 2019-20 academic year, Ben Lippen served 830 students in grades PK-12, of which 87 were members of the class of 2020. These students, which represent 597 families, were served by 130 full- and part-time faculty and staff. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,334,831 | ExpenseAmt |
| Revenue | $4,684,248 | RevenueAmt |
| Desc | Auxiliary ServicesThe University operates six residence halls and a cafeteria, and provided on-campus housing and food services to 747 students during the 2019-20 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2019-20 school year, it served as home to 292 CIU students, staff members, and their family members. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $341,526 | ExpenseAmt |
| Revenue | $8,000 | RevenueAmt |
| Desc | Monticello Road ProjectIn 2019-20 the University began a community cleanup project down Monticello road in order to align with its mission of "To Know Him and To Make Him Known and provide a safer and cleaner community for its neighbors. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $341,526 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $8,000 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $43,908,832 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1781 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 905 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rob Hartman | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8007772227 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 Monticello Rd | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Mark Smith | ||||||||
| President | 60.00 | Yes (X) | $248,637 | $0 | $113,900 | |||
| William Jones | ||||||||
| Chancellor | 60.00 | $130,814 | $0 | $51,162 | Yes (X) | |||
| Keith Marion | ||||||||
| Senior Vice President | 50.00 | $151,480 | $0 | $8,672 | Yes (X) | |||
| Antonio Fajardo | ||||||||
| Headmaster, BLS | 50.00 | $139,593 | $0 | $16,142 | Yes (X) | |||
| Rob Hartman | ||||||||
| Chief Financial Officer | 50.00 | Yes (X) | $89,002 | $0 | $31,978 | |||
| Ricky Christman | ||||||||
| Vice President | 50.00 | $114,667 | $0 | $2,592 | Yes (X) | |||
| Hans Finzel | ||||||||
| Chairman of the Board | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Douglas Rutt | ||||||||
| Vice Chair of the Board | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| W Tobin Cassels | ||||||||
| Trustee-Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Lyn Cook | ||||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Ronald Mullins | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Ken Blackwell | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Marion Davis | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Adrian Despres Jr | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Jennifer Gutwein | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| D Gary Harlow | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Marshall White | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Marquis Ryan | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Chikong Shue | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| James Morgan | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Benny Tate | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Gary Uber | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| William Jones | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Edith Parks | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $874,193 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $224,446 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Mashburn Construction | |||||
| 1820 Sumter Street | Columbia | SC | 29201 | Construction | $10,689,188 |
| Hallmark Management Service | |||||
| 521 Harmon Avenue | Columbus | OH | 43223 | Food management services | $2,684,944 |
| McWaters | |||||
| PO Box 2306 | Columbia | SC | 29202 | Furniture | $1,075,837 |
| Christian Healthcare Ministries | |||||
| 127 Hazelwood Avenue | Barberton | OH | 44203 | Medical Sharing Plan | $926,670 |
| Tree of Life Bookstores | |||||
| 1500 S Western Ave | Marion | IN | 46953 | Books | $508,932 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 30 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,798,423 | GovernmentGrantsAmt |
| All Other Contributions | $6,789,811 | AllOtherContributionsAmt |
| Noncash Contributions | $315,125 | NoncashContributionsAmt |
| Total Contributions | $10,588,234 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611310 | $32,659,365 | $32,659,365 |
| Auxiliary services | 611310 | $4,684,248 | $4,684,248 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $37,343,613 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $683,241 | TotalRevenueColumnAmt |
| Exclusion | $683,241 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $62,600 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $306,526 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$243,926 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$243,926 | TotalRevenueColumnAmt |
| Exclusion | -$243,926 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,031,663 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,030,690 | SecuritiesAmt |
| Other | $11,731 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $973 | SecuritiesAmt |
| Other | -$11,731 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$10,758 | TotalRevenueColumnAmt |
| Exclusion | -$10,758 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $44,463 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $24,130 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,333 | TotalRevenueColumnAmt |
| Exclusion | $20,333 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $585,912 | TotalRevenueColumnAmt |
| Exclusion | $585,912 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $585,912 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,966,649 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,343,613 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,034,802 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,550 | TotalAmt |
| Program Services | $389,550 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,643,098 | TotalAmt |
| Program Services | $9,643,098 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $471,862 | TotalAmt |
| Program Services | $70,144 | ProgramServicesAmt |
| Management And General | $191,286 | ManagementAndGeneralAmt |
| Fundraising | $210,432 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,841 | TotalAmt |
| Management And General | $84,841 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,103,096 | TotalAmt |
| Program Services | $14,683,356 | ProgramServicesAmt |
| Management And General | $2,334,704 | ManagementAndGeneralAmt |
| Fundraising | $1,085,036 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $830,059 | TotalAmt |
| Program Services | $644,802 | ProgramServicesAmt |
| Management And General | $122,191 | ManagementAndGeneralAmt |
| Fundraising | $63,066 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,774,183 | TotalAmt |
| Program Services | $2,714,672 | ProgramServicesAmt |
| Management And General | $1,913,831 | ManagementAndGeneralAmt |
| Fundraising | $145,680 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,323,827 | TotalAmt |
| Program Services | $1,038,991 | ProgramServicesAmt |
| Management And General | $191,060 | ManagementAndGeneralAmt |
| Fundraising | $93,776 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,075 | TotalAmt |
| Management And General | $18,075 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,861 | TotalAmt |
| Management And General | $85,861 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,209 | TotalAmt |
| Management And General | $122,209 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,000,249 | TotalAmt |
| Program Services | $3,083,318 | ProgramServicesAmt |
| Management And General | $688,785 | ManagementAndGeneralAmt |
| Fundraising | $228,146 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,609,415 | TotalAmt |
| Program Services | $651 | ProgramServicesAmt |
| Management And General | $1,567,455 | ManagementAndGeneralAmt |
| Fundraising | $41,309 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,830,287 | TotalAmt |
| Program Services | $2,542,561 | ProgramServicesAmt |
| Management And General | $214,942 | ManagementAndGeneralAmt |
| Fundraising | $72,784 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,323 | TotalAmt |
| Management And General | $251,323 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,258,842 | TotalAmt |
| Program Services | $1,224,653 | ProgramServicesAmt |
| Management And General | $26,072 | ManagementAndGeneralAmt |
| Fundraising | $8,117 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,110,149 | TotalAmt |
| Program Services | $929,297 | ProgramServicesAmt |
| Management And General | $45,344 | ManagementAndGeneralAmt |
| Fundraising | $135,508 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,900 | TotalAmt |
| Program Services | $67,973 | ProgramServicesAmt |
| Management And General | $37,648 | ManagementAndGeneralAmt |
| Fundraising | $19,279 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,512,802 | TotalAmt |
| Program Services | $1,512,802 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,328,828 | TotalAmt |
| Program Services | $4,209,367 | ProgramServicesAmt |
| Management And General | $78,149 | ManagementAndGeneralAmt |
| Fundraising | $41,312 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $431,477 | TotalAmt |
| Program Services | $134,562 | ProgramServicesAmt |
| Management And General | $296,915 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Other operational expen | $810,905 | $334,547 | $419,079 | $57,279 |
| Repairs and maintenance | $793,631 | $576,966 | $207,011 | $9,654 |
| Memberships | $142,618 | $107,522 | $33,400 | $1,696 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,000 | TotalAmt |
| Management And General | $35,000 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,087,087 | TotalAmt |
| Program Services | $43,908,832 | ProgramServicesAmt |
| Management And General | $8,965,181 | ManagementAndGeneralAmt |
| Fundraising | $2,213,074 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $807,872 | BOYAmt |
| EOY | $930,154 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,432 | BOYAmt |
| EOY | $79,752 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,431,222 | BOYAmt |
| EOY | $852,495 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $663,568 | BOYAmt |
| EOY | $625,756 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,949 | BOYAmt |
| EOY | $15,653 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $764,347 | BOYAmt |
| EOY | $1,173,732 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $97,777,169 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $33,452,669 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,423,660 | BOYAmt |
| EOY | $64,324,500 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,453,254 | BOYAmt |
| EOY | $36,834,805 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,964,255 | BOYAmt |
| EOY | $1,964,256 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,063,423 | BOYAmt |
| EOY | $3,842,413 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,850,982 | BOYAmt |
| EOY | $110,643,516 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,407,555 | BOYAmt |
| EOY | $3,111,083 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $463,193 | BOYAmt |
| EOY | $112,789 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,986,798 | BOYAmt |
| EOY | $1,986,798 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,233,716 | BOYAmt |
| EOY | $23,830,226 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,005,101 | BOYAmt |
| EOY | $4,086,565 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,127,379 | BOYAmt |
| EOY | $3,758,797 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,223,742 | BOYAmt |
| EOY | $36,886,258 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,425,739 | BOYAmt |
| EOY | $42,959,034 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,201,501 | BOYAmt |
| EOY | $30,798,224 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,627,240 | BOYAmt |
| EOY | $73,757,258 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,850,982 | BOYAmt |
| EOY | $110,643,516 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$6,120,438 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,237,363 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $13,093 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,792,266 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,755,385 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,891,917 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,398,315 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,588,234 | CurrentTaxYearAmt |
| Total | $51,426,117 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,792,266 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,755,385 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,891,917 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,398,315 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,588,234 | CurrentTaxYearAmt |
| Total | $51,426,117 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $8,688,232 | SubstantialContributorsTotAmt |
| Public Support Total170 | $42,737,885 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $832,796 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,000,684 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $647,091 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $877,376 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $745,841 | CurrentTaxYearAmt |
| Total | $4,103,788 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $254,883 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $89,962 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $172,088 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $689,916 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $630,375 | CurrentTaxYearAmt |
| Total | $1,837,224 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $57,367,129 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $151,608,280 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.74500 | PublicSupportCY170Pct |
| Public Support PY170 | 0.65850 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Other Income - 2015 Amount: $ 248,204. 2016 Amount: $ 84,719. 2017 Amount: $ -9,714. 2018 Amount: $ 452,369. 2019 Amount: $ 585,912. Fundraising events - 2015 Amount: $ 6,679. 2016 Amount: $ 5,243. 2017 Amount: $ 181,802. 2018 Amount: $ 237,547. 2019 Amount: $ 44,463. |
| 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. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 3 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Grants | $710,031 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $1,663,175 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,486,049 | BeginningYearBalanceAmt |
| Contributions | $487,825 | ContributionsAmt |
| Investment Earnings Or Losses | $916,864 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,710,223 | GrantsOrScholarshipsAmt |
| End Year Balance | $26,180,515 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $31,325,809 | BeginningYearBalanceAmt |
| Contributions | $354,692 | ContributionsAmt |
| Investment Earnings Or Losses | $1,385,532 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $674,618 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,905,366 | OtherExpendituresAmt |
| End Year Balance | $30,486,049 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $32,794,033 | BeginningYearBalanceAmt |
| Contributions | $399,021 | ContributionsAmt |
| Investment Earnings Or Losses | $1,245,950 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,113,195 | GrantsOrScholarshipsAmt |
| End Year Balance | $31,325,809 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,675,666 | BeginningYearBalanceAmt |
| Contributions | $744,981 | ContributionsAmt |
| Investment Earnings Or Losses | $2,107,101 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $733,715 | GrantsOrScholarshipsAmt |
| End Year Balance | $32,794,033 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $28,967,062 | BeginningYearBalanceAmt |
| Contributions | $2,686,428 | ContributionsAmt |
| Investment Earnings Or Losses | $238,786 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $739,038 | GrantsOrScholarshipsAmt |
| End Year Balance | $30,675,666 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.10850 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.89150 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,356,000 | OtherCostOrOtherBasisAmt |
| Book Value | $13,356,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $72,845,138 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,131,223 | DepreciationAmt |
| Book Value | $46,713,915 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,626,276 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,726,004 | DepreciationAmt |
| Book Value | $3,900,272 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,949,755 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,595,442 | DepreciationAmt |
| Book Value | $354,313 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $64,324,500 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Trust liabilities | $1,350,153 |
| Deposits held in custody | $1,705,941 |
| Annuities payable | $702,703 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,758,797 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $42,441,406 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,237,363 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $664,230 | OtherRevenueAmt |
| Revenue Not Reported | $2,901,593 | RevenueNotReportedAmt |
| Revenue Subtotal | $39,539,813 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $122,209 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $9,304,627 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $9,426,836 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $48,966,649 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $46,311,388 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $651,137 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $651,137 | ExpensesNotReportedAmt |
| Expenses Subtotal | $45,660,251 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $122,209 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $9,304,627 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $9,426,836 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $55,087,087 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Columbia International University intends to use the endowment funds for student financial aid. Form 990, Schedule D, Part V, Lines 2a-2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 6/30/2020. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions |
| Part XI, Line 2d - Other Adjustments: | Fundraising expenses 24,130. Rent expenses 306,526. Change in value of trust assets/annuities 13,093. Distribution from donor advised fund to organization 320,481. |
| Part XI, Line 4b - Other Adjustments: | Tuition discounts netted against revenue 9,304,627. |
| Part XII, Line 2d - Other Adjustments: | Fundraising expenses 24,130. Rent expenses 306,526. Distribution from donor advised fund to organization 320,481. |
| Part XII, Line 4b - Other Adjustments: | Tuition discounts netted against revenue 9,304,627. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The nondescriminatory policy is on the www.ciu.edu main website at all times, located at the bottom of the page in normal size, readable font. |
| Schedule E, Part I, Line 6 | The University received $73,398 from the Federal College Work Study Program during the 2019-20 fiscal year. The school also received $676,941 from the CARES Act and $3,009,377 of the PPP Loan Forgiveness Grant was reported in the 2019-20 fiscal year. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Boosterthon | Event1Nm |
| Gross Receipts Event1 | $44,463 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $44,463 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $24,130 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $44,463 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $44,463 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $24,130 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $24,130 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $20,333 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (17 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Bethel Colony of Mercy | |||||||
| 1675 Bethel Colony Road | Lenoir | NC | 28645 | 566050210 | 501(c)(3) | $12,000 | General support |
| CEF | |||||||
| PO Box 348 | Warrenton | MO | 63383 | 386091187 | 501(c)(3) | $88,500 | General support |
| (no name) | |||||||
| General support | |||||||
| Crossworld | |||||||
| 10000 N Oak Trafficway | Kansas City | MO | 64155 | 231352564 | 501(c)(3) | $6,000 | General support |
| CRU | |||||||
| 100 Lake Hart Dr | Orlando | FL | 32832 | 956006173 | 501(c)(3) | $12,800 | General support |
| (no name) | |||||||
| General support | |||||||
| Equip | |||||||
| 2050 Sugarloaf Circle | Duluth | GA | 30097 | 330686464 | 501(c)(3) | $10,000 | General support |
| First Presbyterian Church | |||||||
| 1324 Marion Street | Columbia | SC | 29201 | 570314437 | 501(c)(3) | $81,500 | General support |
| Godspeed Resources Con | |||||||
| 7520 Monticello Road | Columbia | SC | 29203 | 521863010 | 501(c)(3) | $27,500 | General support |
| International Messengers | |||||||
| PO BOX 618 | Clear Lake | IA | 50428 | 411652782 | 501(c)(3) | $10,000 | General support |
| Mission Aviation | |||||||
| PO Box 47 | Nampa | ID | 83653 | 951920983 | 501(c)(3) | $12,000 | General support |
| Missionary Training International | |||||||
| 421 State Hwy 105 | Palmer Lake | CO | 80133 | 381452052 | 501(c)(3) | $20,000 | General support |
| (no name) | |||||||
| General support | |||||||
| Pioneers | |||||||
| 10123 William Carey Drive | Orlando | FL | 32832 | 521206938 | 501(c)(3) | $14,500 | General support |
| (no name) | |||||||
| General support | |||||||
| (no name) | |||||||
| General support | |||||||
| World Witness | |||||||
| 918 S Pleasantburg Dr | Greenville | SC | 29607 | 570789692 | 501(c)(3) | $18,700 | General support |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 12 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Student Scholarship | GrantTypeTxt |
| Recipient | 1702 | RecipientCnt |
| Cash Grant | $9,643,098 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mark Smith | ||||||||||||||
| President | $248,637 | $0 | $0 | $0 | $0 | $0 | $44,468 | $0 | $69,940 | $0 | $363,045 | $0 | $0 | $0 |
| William Jones | ||||||||||||||
| Chancellor | $130,814 | $0 | $0 | $0 | $0 | $0 | $11,274 | $0 | $40,694 | $0 | $182,782 | $0 | $0 | $0 |
| Keith Marion | ||||||||||||||
| Senior Vice President | $151,480 | $0 | $0 | $0 | $0 | $0 | $8,672 | $0 | $849 | $0 | $161,001 | $0 | $0 | $0 |
| Antonio Fajardo | ||||||||||||||
| Headmaster, BLS | $139,593 | $0 | $0 | $0 | $0 | $0 | $10,310 | $0 | $6,290 | $0 | $156,193 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 also has a membership in a hunt club that board members have access to. This is not treated as taxable compensation as board members 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 2019 calendar year. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | South Carolina Jobs-Economic Development Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 570960018 | BondIssuerEIN |
| Bond Issued | 2018-06-28 | BondIssuedDt |
| Issue Price | $9,487,085 | IssuePriceAmt |
| Purpose | Building HVAC, Water, Electricity Improvements | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $9,487,085 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $96,171 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $9,390,914 | CapitalExpendituresAmt |
| Substantial Completion | 2019 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Marion Davis | PersonNm |
| Relationship With Org | Trustee | RelationshipWithOrgTxt |
| Loan Purpose | Building expansion at BLS High School | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $1,986,798 | OriginalPrincipalAmt |
| Balance Due | $1,986,798 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,986,798 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $7,590 | CashGrantAmt |
| Type Of Assistance | Tuition assistance | TypeOfAssistanceTxt |
| Assistance Purpose | Merit and need based aid | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Doug Smith | |||
| Family member of Mark Smith, Officer | $46,237 | W-2 Wages | 0 |
| Kierston Smith | |||
| Family member of Mark Smith, Officer | $38,604 | W-2 Wages | 0 |
| Chason Landscaping | |||
| Family member of Keith Marion, Key Employee | $603,464 | Landscaping Services | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $315,125 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| Form 990, Part VI, Section B, line 12c | Board of Trustees: Each member, key employee, 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 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 CFO 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 13,093. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|
| Monticello Road 1 LLC | ||||||||
| 1217 Anthony Avenue | Columbia | SC | 29201 | Hold Real Property | SC | $0 | $431,131 | Columbia International University |
| Monticello Road 2 LLC | ||||||||
| 1217 Anthony Avenue | Columbia | SC | 29201 | Hold Real Property | SC | $0 | $201,317 | Columbia International University |
| Monticello Road 3 LLC | ||||||||
| 1217 Anthony Avenue | Columbia | SC | 29201 | Hold Real Property | SC | $8,000 | $181,716 | Columbia International University |
| Monticello Road 4 LLC | ||||||||
| 1217 Anthony Avenue | Columbia | SC | 29201 | Hold Real Property | SC | $0 | $533,024 | Columbia International University |
| Monticello Road 5 LLC | ||||||||
| 1217 Anthony Avenue | Columbia | SC | 29201 | Hold Real Property | SC | $0 | $142,058 | Columbia International University |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|
| Charitable Remainder Unitrust (12) | ||||
| Charitable Remainder Trust | SC | Columbia International University | T | Yes (1) |
| One Life Plus Term Unitrust(1) | ||||
| One Life Plus Term Unitrust | SC | Columbia International University | T | Yes (1) |
| Term of Years Annuity Trust (1) | ||||
| Term of Years Annuity Trust | SC | Columbia International University | T | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trust | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | E | TransactionTypeTxt |
| Involved | $1,642,500 | InvolvedAmt |
| Method Of Amount Determination | Book value | MethodOfAmountDeterminationTxt |
Comments