2019-05-14T16:14:01-05:00 2018-06-30 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2017-07-01 430743910 Central Christian College of the Bible CENT 6602633900 911 E Urbandale Dr Moberly MO 65270 Lara Lawrence VP of Business & Finance 6602633900 2019-05-14 David C Moja P00747006 6306829797 139.146.132.42 2019-05-14 17:13:54 ED P 49F1A104B7356211C74F5F0EBB19BF5D87CEA4A3 BDB49B4628EEDAE0CC836CECA222D89D83A69B3E 2017 2020-04-17 16:48:07Z David Fincher 911 E Urbandale Dr Moberly MO 65270 6770519 0 X www.cccb.edu X 1957 MO Post-secondary education developing servant-leaders for the church. 12 12 183 292 0 5728 1236063 1402361 4066945 3871333 43933 77999 84085 69414 5431026 5421107 1646193 1373779 0 0 1922054 2099619 0 0 335800 1948006 1964031 5516253 5437429 -85227 -16322 10011938 10008178 6781892 6624136 3230046 3384042 X Central Christian College of the Bible (Central) exists to develop servant-leaders for the church. As a traditional undergraduate Bible college of the restoration movement, Central equips faithful men and women for leadership ministry. 0 0 2180411 1373779 2663419 Academic: 4-year accredited degree granting college including bachelor and associate degrees as well as certificate programs. Central provides instruction both in the classroom and online that equip students with a Bible-centered higher education within the context of a Christian worldview and helps students become productive, contributing members of their communities. For the fiscal year 2017-18, Central provided educational and library services for approximately 270 students. 749133 1257787 Auxiliary Services: Providing dormitory style housing, 17 meals a week board plan, coffee house, and a contemporary bookstore featuring textbooks and apparel for students. 531270 0 Student Service: Providing services, events, groups and policies that foster a positive and safe campus experience. Some of these services, events and groups include computer & printing, Wi-Fi, weights and health equipment, counseling, mailroom, church relations, intramurals, leadership opportunities, student discipleship program, service programs, chapel, student council and mission trips. 155535 32955 Athletics: Providing varsity sports programs, NCCAA Division 2 athletics, including Men's & Women's Basketball. 155535 32955 3616349 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 344 0 1 183 1 1 1 0 0 0 0 1 1 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MO X Lara Lawrence 6602633900 911 E Urbandale Dr Moberly MO 65270 L Eugene McCoy Chairman 6.00 X X 0 0 0 Thomas M Nobis Vice Chairman 3.00 X X 0 0 0 Corey Mehaffy Treasurer 3.00 X X 0 0 0 Ronald A Self Secretary 3.00 X X 0 0 0 Dan B Curtis Director (part year) 2.00 X 0 0 0 Russ Cobb Director 2.00 X 0 0 0 Elmer Fuller Director 2.00 X 0 0 0 Daniel Lowry Director (part year) 2.00 X 0 0 0 Alissa Kigar Director 2.00 X 0 0 0 David C Reynolds Director 2.00 X 0 0 0 Sue Gelven Director 2.00 X 0 0 0 Arthur Rawlings Director 2.00 X 0 0 0 Tim Meyers Director 2.00 X 0 0 0 David Huskey Director 2.00 X 0 0 0 David Fincher President 65.00 X 48943 0 46785 Lara Lawrence VP of Business & Finance 65.00 X 60347 0 7833 109290 0 54618 0 0 0 0 Pioneer College Caterers 303 Glenrose Ave Nashville TN 37210 Cafeteria Services 313879 1 9962 1392399 32944 1402361 Tuition and fees 611710 2663419 2663419 Auxiliary enterprises 611710 1207914 1207914 3871333 67055 67055 29101 42515 -13414 -13414 -13414 1087692 56000 1072748 60000 14944 -4000 10944 10944 185777 174149 11628 11628 71200 71200 71200 5421107 3954161 0 64585 X 1373779 1373779 178170 178170 1564349 1192448 238168 133733 106738 106738 167769 117589 20406 29774 82593 39185 33634 9774 31800 31800 15069 15069 682041 505677 84333 92031 20914 12952 4614 3348 168691 117120 38086 13485 11454 6783 3755 916 220051 18255 200934 862 71239 46222 3959 21058 216604 216604 333411 63268 266268 3875 19492 15300 4192 Bad debts 172977 107483 38550 26944 288 288 5437429 3616349 1485280 335800 582028 523909 107095 85271 70035 68780 139281 153564 32510 38088 11717294 5435991 6465550 6281303 1573981 1813181 65458 68082 976000 976000 10011938 10008178 243484 256453 25000 30125 2006870 3241434 2777861 1491167 1728677 1604957 6781892 6624136 X 1257605 1149464 1217699 1309345 754742 925233 3230046 3384042 10011938 10008178 X -16322 84792 85526 X X 0 1 X 1 1 1 X 1133141 1106865 1698817 1236063 1402361 6577247 1133141 1106865 1698817 1236063 1402361 6577247 914954 5662293 63519 76200 47902 51111 96156 334888 241314 118507 71280 71200 502301 7414436 21397861 0.76370 X 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 1139074 170491 115523 36277 1388811 1064484 19141 93144 37695 1139074 1110106 17066 -14564 48124 1064484 1077456 37150 77100 81600 1110106 1142282 52386 57173 174385 1077456 0.66620 0.33380 0 0 41017 41017 9536454 3719338 5817116 1618252 1453394 164858 521571 263259 258312 6281303 Life estate 976000 976000 Annuities Payable 210957 Post-Retirement Benefit Payable 1142681 Land use obligation 251319 1604957 X 4333715 84792 216664 301456 4032259 15069 1373779 1388848 5421107 4179719 216664 216664 3963055 15069 1459305 1474374 5437429 Part V, Line 4: The endowment funds are permanently restricted with earnings to be used for scholarships. A smaller portion is temporarily restricted for scholarships. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2018, the College had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. For the years ended June 30, 2018 and 2017, the College did not incur taxes for unrelated trade or business income. Part XI, Line 2d - Other Adjustments: Cost of goods sold 174,149. Rental expenses 42,515. Part XI, Line 4b - Other Adjustments: Tuition discounts 1,373,779. Part XII, Line 2d - Other Adjustments: Cost of goods sold 174,149. Rental expenses 42,515. Part XII, Line 4b - Other Adjustments: Tuition discounts 1,373,779. Actuarial adjustment 85,526. 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 policy is stated in the catalog and in publications and posted on the college website. Schedule E, Part I, Line 6 As a college, the organization receives and distributes federal funds for grants and loans via the following U.S. Department of Education programs: PELL Grant, Supplemental Educational Opportunity Grant, College Work-Study, and Direct Loans. Central America and the Caribbean 0 0 Program Services Mission trips 17289 South America 0 0 Program Services Mission trips 8435 Europe (Including Iceland & Greenland) 0 0 Program Services Mission trips 33683 0 0 0 0 0 0 59407 0 59407 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. 1 Scholarships 272 1373779 Part I, Line 2: Scholarships are available to all students meeting the written criteria for the award of the scholarship. All scholarships and discounts are awarded by the financial aid department based on the established policies. Scholarships are directly applied to the student account. Sharon Fincher Family member of President Private loan X 25000 30125 0 1 1 30125 3840 Tuition Asst. Discounts X 15600 Cost X 3 15484 FMV X 3 1860 FMV 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 B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the VP of Business & Finance. A copy of the Form 990 is then presented to the Board via mail or e-mail before it is filed with the IRS. Form 990, Part VI, Section B, line 12c Annual conflict of interest disclosures are required from each Director and Officer which are given to the Board Chairman who reviews them and presents the information to the Board who discusses and monitors any actual conflicts. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 The Board sets the President's compensation, and the President sets the compensation for the cabinet level. Comparability data is used and the process is documented. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are made available upon request. Form 990, Part IX, line 11g Other fees: Program service expenses 505,677. Management and general expenses 84,333. Fundraising expenses 92,031. Total expenses 682,041. Form 990, Part XI, line 9: Actuarial adjustment 85,526. Form 990, Part XII, Line 2c The organization's Board assumes responsibility for oversight of its financial statements and selection of an independent accountant. This process has not changed since the prior year.