2020-04-14T13:15:51-05:00 2019-06-30 363990892 Capin Crouse LLP 9511 Angola Court Suite 221 Indianapolis IN 46268 990 2018-07-01 570352247 Columbia International University COLU 8007772227 7435 Monticello Rd Columbia SC 29203 Rob Hartman Chief Financial Officer 8007772227 2020-04-14 1 Ted R Batson Jr P00721951 3178852620 139.146.132.42 2020-04-14 14:15:44 ED P 595E5704DD5EC91BC40B915831FB7A308E05D466 EEEC1770470EBEEDEC9A52D4293FC3DE0E4CD0A0 2018 2021-01-29 14:40:06Z CIU Ben Lippen School Mark Smith 7435 Monticello Rd Columbia SC 29203 49687546 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 18 826 630 0 0 16891917 8398315 27591518 31603530 607542 949923 151833 674403 45242810 41626171 5189206 7765683 0 0 19647376 22969756 0 0 1897774 13927425 15935418 38764007 46670857 6478803 -5044686 110231206 113850982 29257847 36223742 80973359 77627240 Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. 0 0 22796467 7765683 16659720 Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2018-19 school year the University served 715 undergraduate students, and 982 students in our graduate school and seminary. The total number of students who graduated in 2018-19 was 337 which includes 127 undergraduate students plus 210 graduate and seminary students. 10633695 10794921 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 2018-19 academic year, Ben Lippen served 780 students in grades PK-12, of which 95 were members of the class of 2019. These students, which represent 574 families, were served by 125 full- and part-time faculty and staff. 3254324 4148889 Auxiliary ServicesThe University operates six residence halls and a cafeteria, and provided on-campus housing and food services to 727 students during the 2018-19 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2018-19 school year, it served as home to 295 CIU students, staff members, and their family members. 36684486 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 1 1 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 1 1 0 1 0 1 0 0 0 1 1 0 0 0 1 1585 0 1 826 1 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 Douglas Rutt Chairman of the Board 1.00 X X 0 0 0 Ronald Mullins 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 Marion Davis Trustee 1.00 X 0 0 0 Adrian Despres Jr Trustee 1.00 X 0 0 0 Hans Finzel 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 Ross Lindsay Trustee 1.00 X 0 0 0 Marquis Ryan Trustee 1.00 X 0 0 0 Will Schafer Trustee 1.00 X 0 0 0 Chikong Shue Trustee 1.00 X 0 0 0 Sonny White Trustee 1.00 X 0 0 0 James Morgan Trustee 1.00 X 0 0 0 David Moreland 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 Mark Smith President 60.00 X 211378 0 111322 Rob Hartman Chief Financial Officer 50.00 X 86942 0 32284 William Jones Chancellor 60.00 X 126156 0 49001 Keith Marion Senior Vice President 50.00 X 148626 0 8576 Antonio Fajardo Headmaster, BLS 50.00 X 142230 0 13601 715332 0 214784 4 0 1 0 Mashburn Construction 1820 Sumter Street Columbia SC 29201 Construction 7597384 Hallmark Management Service 521 Harmon Avenue Columbus OH 43223 Food management services 2336226 Richardson Construction 6806 Monticello Road Columbia SC 29203 Construction 1563164 Hill Construction Company LLC PO Box 894 Lexington SC 29071 Construction 1061294 Christian Healthcare Ministries 127 Hazelwood Avenue Barberton OH 44203 Medical Sharing Plan 906905 35 100000 107067 8191248 562198 8398315 Tuition and fees 611310 27454641 27454641 Auxiliary services 611310 4148889 4148889 31603530 808376 808376 69000 25435 43565 43565 43565 8118409 7976762 100 141647 -100 141547 141547 237547 100000 59078 178469 178469 452369 452369 452369 41626171 31603530 0 1624326 646600 646600 7119083 7119083 442281 137107 190181 114993 86335 32516 53819 16449049 13326849 2180625 941575 829481 641848 127338 60295 3951330 2328853 1526870 95607 1211280 942975 181124 87181 83047 83047 81984 81984 185305 185305 3261299 2537756 508790 214753 1632672 395 1602001 30276 1989088 1762312 220822 5954 239274 65787 129843 43644 1287260 1099838 155473 31949 1419458 1217677 65257 136524 137663 74454 53313 9896 702686 702686 2515266 2445320 46507 23439 379985 92072 287913 Repairs and maintenance 956416 660239 274121 22056 1064015 850119 134264 79632 46670857 36684486 8088597 1897774 X 760406 807872 10455490 267432 15690478 3431222 592227 663568 14218 11949 905371 764347 90915325 29491665 35643487 61423660 39182601 40453254 3274239 1964255 3712689 4063423 110231206 113850982 2096111 5407555 566560 463193 1986798 19863308 20233716 2989515 4005101 3742353 4127379 29257847 36223742 X 36494428 34425739 44478931 43201501 80973359 77627240 110231206 113850982 X -5044686 1572441 126126 X X 0 1 X 1 1 1 X 8403880 5792266 9755385 16891917 8398315 49241763 8403880 5792266 9755385 16891917 8398315 49241763 8168570 41073193 8339833 832796 1000684 647091 877376 11697780 230757 254883 89962 172088 689916 1437606 62377149 141661570 0.65850 0.71610 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2014 Amount: $ 192,112. 2015 Amount: $ 248,204. 2016 Amount: $ 84,719. 2017 Amount: $ -9,714. 2018 Amount: $ 452,369. Fundraising events - 2014 Amount: $ 38,645. 2015 Amount: $ 6,679. 2016 Amount: $ 5,243. 2017 Amount: $ 181,802. 2018 Amount: $ 237,547. 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 2063163 646600 2275226 1 1 31325809 354692 1385532 674618 1905366 30486049 32794033 399021 1245950 3113195 31325809 30675666 744981 2107101 733715 32794033 28967062 2686428 238786 739038 30675666 15149725 13822979 657537 663179 28967062 0.24840 0.75160 0 0 4094058 4094058 63000684 23047706 39952978 7150788 4974372 2176416 16669795 1469587 15200208 61423660 Trust liabilities 1503814 Deposits held in custody 1894971 Annuities payable 728594 4127379 36104863 1572441 210639 1783080 34321783 185305 7119083 7304388 41626171 39450982 84513 84513 39366469 185305 7119083 7304388 46670857 Part V, Line 4: Columbia International University intends to use the endowment funds for student financial aid. Part XI, Line 2d - Other Adjustments: Fundraising expenses 59,078. Rent expenses 25,435. Change in value of trust assets/annuities 126,126. Part XI, Line 4b - Other Adjustments: Tuition discounts netted against revenue 7,119,083. Part XII, Line 2d - Other Adjustments: Fundraising expenses 59,078. Rent expenses 25,435. Part XII, Line 4b - Other Adjustments: Tuition discounts netted against revenue 7,119,083. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). Schedule E, Part I, Line 6 The University received $73,398 from the Federal College Work Study Program during the 2018-19 fiscal year. Europe 0 0 Program Services Study tours 43278 Middle East and North Africa 0 0 Program Services Study tours 214231 Central America and the Caribbean 0 0 Program Services Study tours 2051 0 0 0 0 0 0 259560 0 259560 0 0 0 0 0 0 Part I, line 3: CIU uses the accrual method of accounting. All amounts represent expenditures. No investments were made. Maxwell 268707 100000 168707 1307 26302 Boosterthon 37963 37963 19355 1 30877 30877 2331 9783 337547 100000 237547 1307 2331 55440 59078 178469 1 First Presbyterian Church 1324 Marion Street Columbia SC 29201 570314437 501(c)(3) 76500 General support Godspeed Resources Con 7520 Monticello Road Columbia SC 29203 521863010 501(c)(3) 27000 General support World Witness 918 S Pleasantburg Dr Greenville SC 29607 570789692 501(c)(3) 18700 General support CEF PO Box 348 Warrenton MO 63383 386091187 501(c)(3) 92000 General support Bethel Colony of Mercy 1675 Bethel Colony Road Lenoir NC 28645 566050210 501(c)(3) 12000 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) 12600 General support International Messengers PO BOX 618 Clear Lake IA 50428 411652782 501(c)(3) 26000 General support Source of Light Ministries 1011 Mission Rd Madison GA 30650 586004217 501(c)(3) 6000 General support Market Life 1341 Bookman Loop Winnsboro SC 29180 570698866 501(c)(3) 12000 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 Pioneers 10123 William Carey Drive Orlando FL 32832 521206938 501(c)(3) 15000 General support Providence Home PO Box 3188 Columbia SC 29201 570618585 501(c)(3) 10000 General support 14 0 Student Scholarship 819 7119083 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. X X X 1 1 X X X 0 1 0 0 0 0 0 0 0 Mark Smith President 195778 0 0 0 15600 0 41771 0 70059 0 323208 0 0 0 William Jones Chancellor 126156 0 0 0 0 0 10961 0 38846 0 175963 0 0 0 Keith Marion Senior Vice President 148626 0 0 0 0 0 8516 0 909 0 158051 0 0 0 Antonio Fajardo Headmaster, BLS 142230 0 0 0 0 0 10411 0 3698 0 156339 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. 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. Part I, Line 4b President, Mark Smith, received a supplemental nonqualified retirement plan in the amount of $15,600 during the 2018 calendar year. A South Carolina Jobs-Economic Development Authority 570960018 2018-06-28 9487085 Building HVAC, Water, Electricity Improvements 0 0 0 A 9527463 96171 9180014 505633 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 36941 Tuition assistance Merit and need based aid Doug Smith Family member of Mark Smith, Officer 53819 W-2 Wages 0 Kierston Smith Family member of Mark Smith, Officer 32516 W-2 Wages 0 X 15 562198 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 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 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 X, Lines 27-29: 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 6/30/2019. The 2018 Form 990 and its associated schedules have 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, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $34,425,739 Line 29 - Net assets with donor restrictions 43,201,501 Total net assets $77,627,240 Form 990, Part XI, line 9: Change in the value of trust assets/annuities 126,126. Form 990, Part XII, Line 2c: The University has an audit committee that assumes responsibility for oversight of the audit. No oversight process or selection process was changed during the tax year. 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