2019-05-09T15:17:30-05:00 2018-06-30 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2017-07-01 570352247 Columbia International University COLU 8007772227 7435 Monticello Rd Columbia SC 29203 Rob Hartman Chief Financial Officer 8007772227 2019-05-09 1 David C Moja P00747006 3178852620 139.146.132.42 2019-05-09 16:17:19 ED P 49F1A104B7356211C74F5F0EBB19BF5D87CEA4A3 DFC357842FFE4B7DCEB1B0C22B45D069C995EA34 2017 2019-02-21 02:37:17Z CIU Ben Lippen School Mark Smith 7435 Monticello Rd Columbia SC 29203 50657205 0 X http://www.ciu.edu/ X 1927 SC CIU educates from a Bibilical worldview to impact the nations with the message of Christ. 15 15 765 625 0 0 9755385 16891917 26916809 27591518 1041440 607542 121236 151833 37834870 45242810 4810506 5189206 0 0 17276812 19647376 0 0 1113615 12132468 13927425 34219786 38764007 3615084 6478803 90775210 110231206 18461406 29257847 72313804 80973359 Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. 0 0 17751610 5189206 14359814 Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2017-2018 school year the University served 597 undergraduate students, and 794 students in our graduate school and seminary. The total number of students who graduated in 2017-2018 was 314, which includes 147 undergraduate students plus 167 graduate and seminary students. 10365806 9554373 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 2017-2018 academic year, Ben Lippen served 755 students in grades K-12, of which 89 were members of the class of 2018. These students, which represent 550 families, were served by 120 full- and part-time faculty and staff. 2878394 3677331 Auxiliary ServicesThe University operates six residence halls and a cafeteria, and provided on-campus housing and food services to 660 students during the 2017-2018 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2017-2018 school year, it served as home to 335 CIU students, staff members, and their family members. 30995810 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 0 0 0 0 1 0 1 0 1 0 0 0 1 1 0 0 0 1 1353 0 1 765 1 0 0 0 0 0 0 0 0 0 0 X 15 15 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 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 Marhsall White Trustee 1.00 X 0 0 0 James Morgan Trustee 1.00 X 0 0 0 Mark Smith President 60.00 X 122018 0 29425 Rob Hartman Chief Financial Officer 50.00 X 62848 0 8533 William Jones Chancellor 60.00 X 121857 0 56303 Keith Marion Senior Vice President 50.00 X 128765 0 19336 435488 0 113597 3 0 1 0 Pioneer College Caterers 7401 Monticello Rd Columbia SC 29203 Cafeteria Services 1707145 Hood Construction Company Inc 1050 Shop Road Suite A Columbia SC 29201 Building Maintenance & Construction 823164 Hill Construction Company LLC PO Box 894 Lexington SC 29071 Building Maintenance & Construction 265960 Capital Education LLC 1650 Tysons Blvd Suite 630 McLean VA 22102 Curriculum & Instruction 254865 Chason Landscaping 121 Cedar Knoll Court Blythewood SC 29016 Landscaping 223505 14 102820 102374 16686723 193389 16891917 Tuition and fees 611310 14359814 14359814 Ben Lippen School 611310 9554373 9554373 Auxiliary services 611310 3677331 3677331 27591518 578091 578091 69000 25435 43565 43565 43565 5354591 5322616 2524 31975 -2524 29451 29451 178982 102820 63820 115162 115162 -6894 -6894 -6894 45242810 27591518 0 759375 396607 396607 4792599 4792599 400197 168711 174792 56694 28265 8198 20067 13953497 11205514 2202897 545086 608447 494270 87044 27133 3635796 2066896 1493013 75887 1021174 806691 172778 41705 116534 51020 65224 290 73452 73452 93313 93313 3264953 2762196 395890 106867 1227199 1038362 161506 27331 1697614 1607203 36348 54063 81666 21778 59888 1651012 1467776 154410 28826 1333268 910615 366144 56509 151492 112236 36732 2524 648203 648203 2361031 2285929 75102 351619 69909 281710 Repairs and maintenance 713073 596086 101389 15598 162996 133214 29782 38764007 30995810 6654582 1113615 957684 760406 1061227 10455490 4990093 15690478 389884 592227 15435 14218 152117 905371 62616839 26973352 35088241 35643487 41388332 39182601 2982564 3274239 3749633 3712689 90775210 110231206 1499606 2096111 333769 566560 10670020 19863308 1642500 2989515 4315511 3742353 18461406 29257847 X 37837911 36494428 29846737 39833397 4629156 4645534 72313804 80973359 90775210 110231206 X 6478803 2222440 -41688 X X 0 1 X 1 1 1 X 4686563 8403880 5792266 9755385 16891917 45530011 4686563 8403880 5792266 9755385 16891917 45530011 4013101 41516910 774145 8339833 832796 1000684 647091 11594549 105843 230757 254883 89962 172088 853533 57978093 141107835 0.71610 0.56590 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2013 Amount: $ 42,250. 2014 Amount: $ 192,112. 2015 Amount: $ 248,204. 2016 Amount: $ 84,719. 2017 Amount: $ -9,714. Fundraising events - 2013 Amount: $ 63,593. 2014 Amount: $ 38,645. 2015 Amount: $ 6,679. 2016 Amount: $ 5,243. 2017 Amount: $ 181,802. 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. 4 39986 365268 322471 1 1 32794033 399021 1245950 3113195 31325809 30675666 744981 2107101 733715 32794033 28967062 2686428 238786 739038 30675666 15149725 13822979 657537 663179 28967062 13591501 430378 1548727 420381 15149725 0.27750 0.14830 0.57420 0 0 4094058 4094058 43641809 19004235 24637574 6101529 4000036 2101493 8779443 3969081 4810362 35643487 Trust liabilities 1317880 Deposits held in custody 1665279 Annuities payable 759194 3742353 42626905 2222440 47567 2270007 40356898 93313 4792599 4885912 45242810 33967350 89255 89255 33878095 93313 4792599 4885912 38764007 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 63,820. Rent expenses 25,435. Change in value of trust assets/annuities -41,688. Part XI, Line 4b - Other Adjustments: Tuition discounts netted against revenue 4,792,599. Part XII, Line 2d - Other Adjustments: Fundraising expenses 63,820. Rent expenses 25,435. Part XII, Line 4b - Other Adjustments: Tuition discounts netted against revenue 4,792,599. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Available to the public and included in website and student application. Schedule E, Part I, Line 6 The University received $75,417 from the Federal College Work Study Program. Central America and the Caribbean Program Services Study tours 188109 0 0 0 0 0 0 188109 0 188109 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 211555 100000 111555 331 32613 Boosterthon 40306 40306 21047 1 29941 2820 27121 328 9501 281802 102820 178982 659 63161 63820 115162 1 First Presbyterian Church 1324 Marion Street Columbia SC 29201 570314437 501(c)(3) 57500 General support CEF PO Box 348 Warrenton MO 63383 386091187 501(c)(3) 57000 General support Godspeed Resources Con 7520 Monticello Road Columbia SC 29203 521863010 501(c)(3) 25000 General support World Witness 918 S Pleasantburg Dr Greenville SC 29607 570789692 501(c)(3) 18200 General support Bethel Colony of Mercy 1675 Bethel Colony Road Lenoir NC 28645 566050210 501(c)(3) 12000 General support Source of Light Ministries 1011 Mission Rd Madison SC 30650 586004217 501(c)(3) 11000 General support International Messengers PO BOX 618 Clear Lake IA 50428 411652782 501(c)(3) 10000 General support Faith Bible College 6330 Newtown Rd Ste 211 Norfolk VA 23502 541779894 501(c)(3) 7000 General support Palmetto Family Council P O Box 11953 Columbia SC 29211 570968725 501(c)(3) 6000 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) 6000 General support Navigators P O Box 6000 Colorado Springs CO 80934 846007896 501(c)(3) 5300 General support Teen Missions 885 E HALL RD Merritt Island FL 32953 237125177 501(c)(3) 5290 General support 13 0 Student Scholarship 699 4792599 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 122018 0 0 0 0 0 15600 0 29679 0 167297 0 0 0 William Jones Chancellor 121857 0 0 0 0 0 9395 0 47715 0 178967 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 2017 calendar year. 2500 Tuition assistance Merit based aid 29593 Tuition assistance Need based aid Doug Smith Family member of Mark Smith, Officer 20067 W-2 Wages 0 X 3 193389 Fair market value 0 0 1 0 Part I, Column (b): The number of contributions reported is the number of contributions made, not the number of items contributed. 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 in 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 regular stated 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 I.R.C. 4958 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 budget and or enrollment 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 XI, line 9: Change in the value of trust assets/annuities -41,688. 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. Monticello Road 1 LLC 1217 Anthony Avenue Columbia SC 29201 Hold Real Property SC 0 400000 Columbia International University Monticello Road 2 LLC 1217 Anthony Avenue Columbia SC 29201 Hold Real Property SC 0 170000 Columbia International University Charitable Remainder Unitrust (12) Charitable Remainder Trust SC Columbia International University T 0 One Life Plus Term Unitrust(1) One Life Plus Term Unitrust SC Columbia International University T 0 Term of Years Annuity Trust (1) Term of Years Annuity Trust SC Columbia International University T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0