2019-04-18T15:30:09-05:00 2018-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2017-07-01 430655867 Columbia College COLU 5738758700 1001 Rogers Street Columbia MO 65216 Bruce Boyer CFO 2019-04-18 true Rachel Spurlock P00520729 5023263996 2017 2019-02-21 02:37:17Z Dr Scott Dalrymple 1001 Rogers Street Columbia MO 65216 180175469 false X www.ccis.edu X 1851 MO Columbia College improves the lives of diverse undergraduate and graduate learners through exemplary teaching. 20 17 2557 30 -66878 0 2223822 6559323 96347313 96734538 2532031 6102055 26367 49480 101129533 109445396 9400911 10770287 0 62496074 63690658 0 1743530 31318673 30579097 103215658 105040042 -2086125 4405354 252865749 268108054 11105327 14613314 241760422 253494740 Columbia College improves lives by providing quality education to both traditional and nontraditional students, helping them achieve their true potential. false false 98582098 10770287 96855539 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 19,690 STUDENTS DURING THE YEAR THROUGH ONLINE AND IN-SEAT CLASSES OFFERED AT THE MAIN CAMPUS LOCATED IN COLUMBIA, MISSOURI AND THROUGH 35 CAMPUSES LOCATED THROUGHOUT THE UNITED STATES. FINANCIAL ASSISTANCE FROM FEDERAL, STATE, AND INSTITUTIONAL RESOURCES WAS PROVIDED TO 15,262 STUDENTS IN THE FORM OF NEED AND NON-NEED BASED FINANCIAL ASSISTANCE, AND MERIT BASED SCHOLARSHIPS. 98582098 true true false false false false false false true true true false false true false true false true false true false false false true false false false true true false false false false false true false false true false false false false false false false false true 22475 0 true 2557 true true true false false false false false true 1 false false true false X 20 17 false false false false false false false true true false false true true true true true true true false false CA AK MD MI NV NH NC OR SC VA WI X BRUCE BOYER CFO 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 Walter Bixby Board Chair 8.0 X X 0 0 0 Helen Coe Simons Board Vice Chair 2.0 X X 0 0 0 George Hulett Treasurer 2.0 X X 0 0 0 Jolene Schulz Secretary 2.0 X X 0 0 0 Brad Stagg Trustee 2.0 X 0 0 0 Carol Winkler Trustee 2.0 X 0 0 0 William Johnston Trustee 2.0 X 0 0 0 June Hurdle Trustee 2.0 X 0 0 0 Lex Cavanah Trustee 2.0 X 0 0 0 Richard Harding Trustee 2.0 X 0 0 0 Gary Tatlow Trustee 2.0 X 0 0 0 Janet Wright Trustee 2.0 X 0 0 0 Daisy Grossnickle Trustee 2.0 X 0 0 0 David Hardy Trustee 2.0 X 0 0 0 Christina Ingoglia Trustee/Associate Professor 45.0 X 49469 0 16664 Jerry Daugherty Trustee 2.0 X 0 0 0 Lynne Stuver Baker Trustee 2.0 X 0 0 0 Mitchell Humphreys Trustee 2.0 X 0 0 0 Matt Williams Trustee 2.0 X 0 0 0 Ahoo Tabatabai Trustee/Associate Professor 45.0 X 59207 0 5051 Scott Dalrymple President 45.0 X 517359 0 79595 Kevin Palmer Senior Vice President and Chief Operating Officer 45.0 X 260999 0 31161 Mark Falkowski Vice President and General Counsel 45.0 X 180045 0 9681 Bruce Boyer Chief Financial Officer 45.0 X 154510 0 34295 Piyusha Singh Vice President and Chief of Staff (Partial Year), Interim Provost 45.0 X 174073 0 34254 Jeff Musgrove Vice President of Adult Higher Education 45.0 X 192615 0 16841 Gary Stanowski Chief Information Officer 45.0 X 153241 0 25597 David Starrett Provost (Partial Year Thru 04/2018) 45.0 X 208411 0 35817 Robert Burchard Director of Athletics 45.0 X 146815 0 19932 Charles Roebuck Dean - Humanities 45.0 X 153459 0 12896 Shanda Davis Dean - Business Administration 45.0 X 151545 0 13973 Barbara Wayman Faculty 45.0 X 169625 0 0 William Hanna Faculty 45.0 X 148817 0 6879 2720190 0 342636 32 false true false WM B ITTNER INC 611 N 10TH STREET ST LOUIS MO 63128 ARCHITECTURAL SERVICES 1048364 AMERISERVE FOOD SERVICE MANAGEMENT 16572 Collections Center Dr Chicago IL 60693 FOOD SERVICE 690869 COMMONFUND 15 OLD DANBURY RD WILTON CT 06897 INVESTMENT ADVISORY 470633 ALADDIN FOOD MANAGEMENT SERVICES 16567 COLLECTIONS CENTER DR CHICAGO IL 60693 FOOD SERVICE 443918 COIL CONSTRUCTION 209 EAST BROADWAY COLUMBIA MO 65203 CONSTRUCTION SERVICES 423646 12 X 41415 989278 5528630 487774 6559323 TUITION 611710 92439342 92439342 HOUSING AND BOARD FEES 611710 2906157 2906157 COMMISSIONS 611710 404799 404799 EDUCATIONAL FEES 611710 743579 743579 PAYMENT FEES 611710 121354 121354 119307 119307 0 0 96734538 3301581 -66878 3368459 222259 282960 -60701 0 -60701 -60701 73202864 20123 70421243 1270 2781621 18853 2800474 2800474 13780 41415 24600 -10820 -10820 MISCELLANEOUS 900099 121001 121001 0 0 0 0 121001 109445396 96855539 -66878 6097412 10770287 10770287 2447159 1474182 972977 0 48906754 46768710 1196819 941225 2320540 2151987 93981 74572 6399860 6054171 218617 127072 3616345 3426781 122441 67123 132579 132579 113215 113215 636526 636526 1757133 1685422 22970 48741 5531122 5514442 5341 11339 714875 600437 78602 35836 3830424 3699861 108474 22089 357965 357965 4294240 4177148 58007 59085 1456260 1359207 46666 50387 292887 246084 33461 13342 5671640 5536049 74032 61559 533474 440434 82427 10613 Program support 1550001 1507561 42440 Bad Debt 1189944 1189944 Printing and Publications 741184 562109 29189 149886 Food Service 1136093 1059317 48555 28221 639535 0 639535 0 105040042 98582098 4714414 1743530 61388 405876 9947078 5074978 525283 4206671 3465008 3310679 0 0 0 86731 88007 1435218 4951818 133101797 63537837 65898781 69563960 29574536 28336653 141781967 152081653 0 89759 87759 252865749 268108054 9074845 9750252 1097515 3965900 0 932967 897162 11105327 14613314 X 222534324 229033134 7062406 11664717 12163692 12796889 241760422 253494740 252865749 268108054 X 4405354 7353161 -24197 X false true X true true true X 1901840 1760322 2528056 2223822 6559323 14973363 0 0 1901840 1760322 2528056 2223822 6559323 14973363 2984662 11988701 3968676 3148595 2522411 2557788 3587225 15784695 8835 8835 0 0 0 0 0 0 30766893 495937914 0.3897 0.4067 X Schedule A, Part II Public Support Test Part II has been completed to prove the College meets the public support test and therefore qualifies to use the special rule in reporting on Schedule B. 159764012 677877 11458232 619992 4522973 166757156 146692913 303144 17884531 609056 4507520 159764012 149360202 2821551 -4811282 677558 146692913 116832678 29466182 3582823 521481 149360202 106275763 625856 12849628 418569 2500000 116832678 0.892 0.077 0.031 false false 5864349 5864349 94690414 42120182 52570232 1191550 1064050 127500 26357937 20353605 6004332 4997547 0 4997547 69563960 Liquid Assets 8238994 F Hedge Fund 17559107 F Private Equity 7227083 F Global Bonds Private Real Estate 7364796 F Global Equity 94045704 F Venture Capital 1504567 F Core Bonds 10527229 F Intermediate Term 5614173 F 152081653 ANNUITIES 897162 897162 105719639 7353161 370945 7724106 97995533 636526 10813337 11449863 109445396 93985321 370945 370945 93614376 636526 10789140 11425666 105040042 Schedule D, Part V, Line 4 Intended uses of endowment funds To provide scholarships to students and support instructional programs and facilities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 LOSS ON ANNUITY OBLIGATIONS - 63385 RENTAL EXPENSES - 282960 DIRECT FUNDRAISING EXPENSES - 24600 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 10770287 WRITE-OFF OF UNCOLLECTIBLE PLEDGE RECEIVABLES - 24197 GAIN ON SALE OF EQUIPMENT - 18853 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 282960 LOSS ON ANNUITY OBLIGATIONS - 63385 DIRECT FUNDRAISING EXPENSES - 24600 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 10770287 GAIN ON SALE OF EQUIPMENT - 18853 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The College is committed to equal opportunity and nondiscrimination and maintains and publishes a comprehensive Nondiscrimination and Equal Opportunity Policy that prohibits unlawful discrimination, harassment, and retaliation. This policy is available and published on the College's website, in the campus catalog, and is available in print from the Human Resources Office. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The college receives funds from the U.S. Department of Education for Title III and IV financial assistance programs. Uses of funds received through these programs include scholarships and loans for students and to provide support for first generation college students. Central America and the Caribbean 0 0 Investments 17559107 0 0 0 0 0 0 17559107 0 17559107 true false true false false false GOLF TOURNEY 55195 41415 13780 3615 17825 3160 0 0 55195 41415 13780 3615 17825 3160 24600 -10820 true INSTITUTIONAL SCHOLARSHIPS 3056 10770287 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The college receives grant funds from the U.S. Department of Education through the Title III and IV programs. The college awards federal financial aid to students based on eligibility criteria specified by federal regulations. The college has sophisticated internal processes to determine a student's eligibility for federal financial aid, and to monitor compliance. X X X true true X X X X X false true false false false false false true false Scott Dalrymple President 435643 0 0 0 81716 0 60923 0 18672 0 596954 0 0 0 Kevin Palmer Senior Vice President and Chief Operating Officer 244967 0 15000 0 1032 0 20640 0 10521 0 292160 0 0 0 Mark Falkowski Vice President and General Counsel 174853 0 5000 0 192 0 0 0 9681 0 189726 0 0 0 Bruce Boyer Chief Financial Officer 148478 0 5000 0 1032 0 13043 0 21252 0 188805 0 0 0 Piyusha Singh Vice President and Chief of Staff (Partial Year), Interim Provost 166333 0 7500 0 240 0 14862 0 19392 0 208327 0 0 0 Jeff Musgrove Vice President of Adult Higher Education 191583 0 0 0 1032 0 15360 0 1481 0 209456 0 0 0 Gary Stanowski Chief Information Officer 147209 0 5000 0 1032 0 12392 0 13205 0 178838 0 0 0 David Starrett Provost (Partial Year Thru 04/2018) 207379 0 0 0 1032 0 17415 0 18402 0 244228 0 0 0 Robert Burchard Director of Athletics 140231 0 5000 0 1584 0 11499 0 8433 0 166747 0 0 0 Charles Roebuck Dean - Humanities 151875 0 0 0 1584 0 12150 0 746 0 166355 0 0 0 Shanda Davis Dean - Business Administration 150513 0 0 0 1032 0 3312 0 10661 0 165518 0 0 0 Barbara Wayman Faculty 169625 0 0 0 0 0 0 0 0 0 169625 0 0 0 William Hanna Faculty 148289 0 0 0 528 0 3679 0 3200 0 155696 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The college president's employment contract allows for a gross-up tax calculation in regards to the housing allowance provided under the employment contract. This gross-up payment is included in the president's taxable compensation. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The college president receives a housing and auto allowance annually, as determined by the Board of Trustees. These benefits are treated as taxable income. Schedule J, Part I, Line 1a Health or social club dues or initiation fees The president has a membership with a local country club at which the college pays the membership dues and fees. The membership is used for college business dinners and events. No amount has been treated as taxable income. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Scott Dalrymple, President, participates in a supplemental nonqualified retirement plan. This plan allows for an amount, not to exceed $40,000 per year, to be set aside for a maximum of five years. This plan will vest upon completion of the five years and the meeting of certain conditions. Schedule J, Part I, Line 7 Non-fixed payments The Board of Trustees and the President have the discretion to determine the amount of and when to exercise non-fixed payments in regards to applicable staff members. REINHARDT CONSTRUCTION JERRY DAUGHERTY, COLLEGE TRUSTEE, IS THE OWNER OF REINHARDT CONSTRUCTION 1709904 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false REINHARDTWILSON JOINT VENTURE JERRY DAUGHERTY, COLLEGE TRUSTEE, IS THE OWNER OF REINHARDT CONSTRUCTION 1400950 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false X 6 487774 Market value 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - REPORTING THE NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall be composed of at least five voting members of the Board of Trustees, including the Officers of the Board of Trustees and, ex officio, the President of the College. Members of this Committee other than the officers of the Board of Trustees and the President of the College, are appointed by the Chair of the Board of Trustees and ratified by a vote of the full Board of Trustees. The Chair of the Board of Trustees shall serve as the Chair of the Executive Committee. The Executive Committee shall exercise all powers of the Board of Trustees at such times as the Board of Trustees is not in session, except that it shall not have the power to alter or revoke any previous order, resolution or vote of a meeting of the Board of Trustees unless specifically granted such power by the Board of Trustees. The Executive Committee shall not have the power to elect or remove Officers of the Board of Trustees, elect or remove the President of the College, or to amend the charter or bylaws of the College. The Committee shall report all its interim actions in writing at the next regular meeting to be ratified by the Board of Trustees. Form 990, Part VI, Line 11b Review of form 990 by governing body The members of the Board review the Form 990 and supplemental schedules prior to submission. The Chief Financial Officer reviews the 990 with the members of the Board and answers all questions that the Board members may have. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy requires all trustees, committee members, officers, and key employees of the College to disclose to the board all material facts as to any possible conflict of interest as soon as possible. Transactions that may present a conflict of interest are considered on an on-going basis. Actual transactions that would present a conflict of interest would require Board of Trustee approval. No trustee, committee member or officer shall vote or be a part of deliberations on any matter under consideration at a board or committee meeting in which such trustee, committee member or officer has a conflict of interest. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive Committee of the Board of Trustees determines compensation paid to the President. The committee reviews and considers compensation information of presidents of other colleges and universities, including compensation disclosed in 990 returns for similarly sized institutions, when determining annual compensation for the President. This review is documented in the minutes and is performed annually. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to internal revenue code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue TESTING FEE - Total Revenue: 51377, Related or Exempt Function Revenue: 51377, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; OTHER FEES - Total Revenue: 67930, Related or Exempt Function Revenue: 67930, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part XI, Line 9 Other changes in net assets or fund balances WRITE-OFF UNCOLLECTIBLE PLEDGE RECEIVABLES - -24197; FORM 990, PART VI, LINE 15B COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES THE COLLEGE PRESIDENT REVIEWS ANNUALLY, AND DETERMINES COMPENSATION OF THE FOLLOWING OFFICERS: PROVOST VICE PRESIDENT FOR ADULT HIGHER EDUCATION CHIEF FINANCIAL OFFICER DIRECTOR OF ATHLETICS SENIOR VP & CHIEF OPERATING OFFICER EXECUTIVE DIRECTOR FOR ADVANCEMENT CHIEF INFORMATION OFFICER EXECUTIVE DIRECTOR FOR HUMAN RESOURCES EXECUTIVE DIRECTOR FOR PLANT AND FACILITIES VICE PRESIDENT AND CHIEF OF STAFF VICE PRESIDENT AND GENERAL COUNSEL