2021-01-21T14:11:27-06:00 2020-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2019-07-01 570352247 Columbia International University COLU 8007772227 7435 Monticello Rd Columbia SC 29203 Rob Hartman Chief Financial Officer 8007772227 2021-01-21 1 Ted R Batson Jr P00721951 6785185301 2019 2022-09-23 18:48:47Z CIU Ben Lippen School Mark Smith 7435 Monticello Rd Columbia SC 29203 57339726 0 X http://www.ciu.edu/ X 1927 SC CIU educates from a Bibilical worldview to impact the nations with the message of Christ. 18 18 905 630 0 0 8398315 10588234 31603530 37343613 949923 672483 674403 362319 41626171 48966649 7765683 10032648 0 0 22969756 25587868 0 0 2213074 15935418 19466571 46670857 55087087 -5044686 -6120438 113850982 110643516 36223742 36886258 77627240 73757258 X Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. 0 0 32237891 10032648 22394689 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. 7994584 10256676 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. 3334831 4684248 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. 341526 8000 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. 341526 8000 43908832 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 1781 0 1 905 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X Rob Hartman 8007772227 7435 Monticello Rd Columbia SC 29203 X Mark Smith President 60.00 X 248637 0 113900 William Jones Chancellor 60.00 X 130814 0 51162 Keith Marion Senior Vice President 50.00 X 151480 0 8672 Antonio Fajardo Headmaster, BLS 50.00 X 139593 0 16142 Rob Hartman Chief Financial Officer 50.00 X 89002 0 31978 Ricky Christman Vice President 50.00 X 114667 0 2592 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 874193 0 224446 5 0 1 0 Mashburn Construction 1820 Sumter Street Columbia SC 29201 Construction 10689188 Hallmark Management Service 521 Harmon Avenue Columbus OH 43223 Food management services 2684944 McWaters PO Box 2306 Columbia SC 29202 Furniture 1075837 Christian Healthcare Ministries 127 Hazelwood Avenue Barberton OH 44203 Medical Sharing Plan 926670 Tree of Life Bookstores 1500 S Western Ave Marion IN 46953 Books 508932 30 3798423 6789811 315125 10588234 Tuition and fees 611310 32659365 32659365 Auxiliary services 611310 4684248 4684248 37343613 683241 683241 62600 306526 -243926 -243926 -243926 8031663 8030690 11731 973 -11731 -10758 -10758 44463 24130 20333 20333 585912 585912 585912 48966649 37343613 0 1034802 389550 389550 9643098 9643098 471862 70144 191286 210432 84841 84841 18103096 14683356 2334704 1085036 830059 644802 122191 63066 4774183 2714672 1913831 145680 1323827 1038991 191060 93776 18075 18075 85861 85861 122209 122209 4000249 3083318 688785 228146 1609415 651 1567455 41309 2830287 2542561 214942 72784 251323 251323 1258842 1224653 26072 8117 1110149 929297 45344 135508 124900 67973 37648 19279 1512802 1512802 4328828 4209367 78149 41312 431477 134562 296915 Other operational expen 810905 334547 419079 57279 Repairs and maintenance 793631 576966 207011 9654 Memberships 142618 107522 33400 1696 35000 35000 55087087 43908832 8965181 2213074 807872 930154 267432 79752 3431222 852495 663568 625756 11949 15653 764347 1173732 97777169 33452669 61423660 64324500 40453254 36834805 1964255 1964256 4063423 3842413 113850982 110643516 5407555 3111083 463193 112789 1986798 1986798 20233716 23830226 4005101 4086565 4127379 3758797 36223742 36886258 X 34425739 42959034 43201501 30798224 77627240 73757258 113850982 110643516 X -6120438 2237363 13093 X 0 1 X 1 1 1 X 5792266 9755385 16891917 8398315 10588234 51426117 5792266 9755385 16891917 8398315 10588234 51426117 8688232 42737885 832796 1000684 647091 877376 745841 4103788 254883 89962 172088 689916 630375 1837224 57367129 151608280 0.74500 0.65850 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 710031 1663175 1 1 30486049 487825 916864 5710223 26180515 31325809 354692 1385532 674618 1905366 30486049 32794033 399021 1245950 3113195 31325809 30675666 744981 2107101 733715 32794033 28967062 2686428 238786 739038 30675666 0.10850 0.89150 0 0 13356000 13356000 72845138 26131223 46713915 9626276 5726004 3900272 1949755 1595442 354313 64324500 Trust liabilities 1350153 Deposits held in custody 1705941 Annuities payable 702703 3758797 42441406 2237363 664230 2901593 39539813 122209 9304627 9426836 48966649 46311388 651137 651137 45660251 122209 9304627 9426836 55087087 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. 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 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. Boosterthon 44463 44463 24130 44463 44463 24130 24130 20333 1 Bethel Colony of Mercy 1675 Bethel Colony Road Lenoir NC 28645 566050210 501(c)(3) 12000 General support CEF PO Box 348 Warrenton MO 63383 386091187 501(c)(3) 88500 General support General support Crossworld 10000 N Oak Trafficway Kansas City MO 64155 231352564 501(c)(3) 6000 General support CRU 100 Lake Hart Dr Orlando FL 32832 956006173 501(c)(3) 12800 General support General support Equip 2050 Sugarloaf Circle Duluth GA 30097 330686464 501(c)(3) 10000 General support First Presbyterian Church 1324 Marion Street Columbia SC 29201 570314437 501(c)(3) 81500 General support Godspeed Resources Con 7520 Monticello Road Columbia SC 29203 521863010 501(c)(3) 27500 General support International Messengers PO BOX 618 Clear Lake IA 50428 411652782 501(c)(3) 10000 General support Mission Aviation PO Box 47 Nampa ID 83653 951920983 501(c)(3) 12000 General support Missionary Training International 421 State Hwy 105 Palmer Lake CO 80133 381452052 501(c)(3) 20000 General support General support Pioneers 10123 William Carey Drive Orlando FL 32832 521206938 501(c)(3) 14500 General support General support General support World Witness 918 S Pleasantburg Dr Greenville SC 29607 570789692 501(c)(3) 18700 General support 12 0 Student Scholarship 1702 9643098 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 0 0 Mark Smith President 248637 0 0 0 0 0 44468 0 69940 0 363045 0 0 0 William Jones Chancellor 130814 0 0 0 0 0 11274 0 40694 0 182782 0 0 0 Keith Marion Senior Vice President 151480 0 0 0 0 0 8672 0 849 0 161001 0 0 0 Antonio Fajardo Headmaster, BLS 139593 0 0 0 0 0 10310 0 6290 0 156193 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 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. 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 0 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 1986798 0 1 1 1986798 7590 Tuition assistance Merit and need based aid Doug Smith Family member of Mark Smith, Officer 46237 W-2 Wages 0 Kierston Smith Family member of Mark Smith, Officer 38604 W-2 Wages 0 Chason Landscaping Family member of Keith Marion, Key Employee 603464 Landscaping Services 0 X 5 315125 Fair market value 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. 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. 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 8000 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