2018-05-11T14:24:24-05:00 2017-06-30 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2016-07-01 570352247 Columbia International University COLU 8007772227 7435 Monticello Rd Columbia SC 29203 Rob Hartman Chief Financial Officer 8007772227 2018-05-11 1 David C Moja P00747006 3178852620 2016 2022-09-23 18:48:47Z CIU Ben Lippen School Rob Hartman 7435 Monticello Rd Columbia SC 29203 40071980 0 X http://www.ciu.edu/ X 1927 SC CIU educates from a Bibilical worldview to impact the nations with the message of Christ. 14 14 768 620 0 0 5792266 9755385 28152810 26916809 832796 1041440 248204 121236 35026076 37834870 4450163 4810506 0 0 17849304 17276812 0 0 835321 12686877 12132468 34986344 34219786 39732 3615084 84730933 90775210 18636944 18461406 66093989 72313804 Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ. 0 0 14480217 4810506 13497175 Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2016-2017 school year the University served 544 undergraduate students, and 751 students in our graduate school and seminary. The total number of students who graduated in 2016-2017 was 280, which includes 122 undergraduate students plus 158 graduate and seminary students. 9437832 9613929 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 2016-2017 academic year, Ben Lippen served 738 students in grades K-12, of which 80 were members of the class of 2017. These students, which represent 558 families, were served by 113 full- and part-time faculty and staff. 2551350 3805705 Auxiliary ServicesThe University operates six residence halls and a cafeteria,and provided on-campus housing and food services to 674 students during the 2016-2017 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2016-2017 school year, it served as home to 315 CIU students, staff members, and their family members. 26469399 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 1 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 1348 0 1 768 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 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 Rose 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 Hikong Shue Trustee 1.00 X 0 0 0 Marhsall White Trustee 1.00 X 0 0 0 David Moreland Part Year Trustee 1.00 X 0 0 0 James Dixon Jr Part Year Trustee 1.00 X 0 0 0 William Jones President 60.00 X 123206 0 56676 Rob Hartman Chief Financial Officer 50.00 X 0 0 0 Keith Stokeld Part Yr Chief Fin Officer 50.00 X 77274 0 16542 Keith Marion Vice President for Estate 50.00 X 127735 0 19709 Albert T Jones Jr Headmaster, BLS 50.00 X 114470 0 16186 442685 0 109113 3 0 1 0 Pioneer College Caterers 7401 Monticello Rd Columbia SC 29203 Cafeteria Services 1697584 Capital Education LLC 1650 Tysons Blvd Suite 630 MclEan VA 22102 Curriculum & Instruction 267893 WO Blackstone PO Box 88 Columbia SC 29202 Maintenance, Repair HVAC 211062 Burris Electrical 1251 N Lake Dr Lexington SC 29072 Electrical Services 125000 4 26750 100429 9628206 2269659 9755385 Tuition and fees 611310 13497175 13497175 Ben Lippen School 611310 9613929 9613929 Auxiliary services 611310 3805705 3805705 26916809 932629 932629 68055 25345 42710 42710 42710 2309140 2200329 108811 108811 108811 5243 26750 11436 -6193 -6193 84719 84719 84719 37834870 26916809 0 1162676 320115 320115 4490391 4490391 286888 286888 12283218 9576012 2258427 448779 528559 407505 101720 19334 3343894 2039313 1228497 76084 834253 651661 153998 28594 4959 80 4879 71498 71498 189409 189409 3017577 2756900 176782 83895 727021 430198 276672 20151 861295 816201 22110 22984 170978 24881 145508 589 1583235 1309469 243127 30639 742827 677157 47686 17984 112239 53745 54465 4029 775175 775175 2284170 1772155 460797 51218 326303 244410 73085 8808 Repairs and maintenance 1011456 598288 400037 13131 254326 14030 231194 9102 34219786 26469399 6915066 835321 2656460 957684 1061227 3694594 4990093 343988 389884 14712 15435 54887 152117 59675126 24586885 35778175 35088241 32254580 41388332 6270006 2982564 3663531 3749633 84730933 90775210 675889 1499606 1450982 333769 12748129 10670020 1642500 3761944 4315511 18636944 18461406 X 35228740 37837911 26259748 29846737 4605501 4629156 66093989 72313804 84730933 90775210 X 3615084 2347961 256770 X X 0 1 X 1 1 1 X 19192808 4686563 8403880 5792266 9755385 47830902 19192808 4686563 8403880 5792266 9755385 47830902 13416175 34414727 753639 774145 8339833 832796 1000684 11701097 602458 105843 230757 254883 89962 1283903 60815902 141878517 0.56590 0.77850 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2012 Amount: $ 502,793. 2013 Amount: $ 42,250. 2014 Amount: $ 192,112. 2015 Amount: $ 248,204. 2016 Amount: $ 84,719. Fundraising events - 2012 Amount: $ 99,665. 2013 Amount: $ 63,593. 2014 Amount: $ 38,645. 2015 Amount: $ 6,679. 2016 Amount: $ 5,243. 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 8 841331 318615 524382 1 1 30675666 744981 2107101 733715 32794033 28967062 2686428 238786 739038 30675666 15149725 13822979 657537 663179 28967062 13591501 430378 1548727 420381 15149725 12519908 428706 882752 236865 13591501 0.32140 0.14110 0.53750 0 0 4094058 4094058 42642660 17763336 24879324 5311482 2094297 3217185 7626926 4729252 2897674 35088241 Trust liabilities 1381744 Deposits held in custody 1865097 Annuities payable 1068670 4315511 X 35796582 2347961 293551 2641512 33155070 189409 4490391 4679800 37834870 29576767 36781 36781 29539986 189409 4490391 4679800 34219786 Part V, Line 4: Columbia International University intends to use the endowment funds for student financial aid. 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, 2017 and 2016, the University had no uncertain tax positions that qualified for recognition or disclosure in the financial statements. The University files information tax returns in the U.S. and South Carolina. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2014. Part XI, Line 2d - Other Adjustments: Fundraising expenses 11,436. Rent expenses 25,345. Change in value of trust assets/annuities 256,770. Part XI, Line 4b - Other Adjustments: Tuition discounts netted against revenue 4,490,391. Part XII, Line 2d - Other Adjustments: Fundraising expenses 11,436. Rent expenses 25,345. Part XII, Line 4b - Other Adjustments: Tuition discounts netted against revenue 4,490,391. 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 $73,398 from the Federal College Work Study Program. Central America and the Caribbean 0 0 Program Services Study tours 68729 Middle East and North Africa 0 0 Program Services Study tours 30368 East Asia and the Pacific 0 0 Program Services Study tours and recruiting 260140 0 0 0 0 0 0 359237 0 359237 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. Cedar Creek Classic 31993 26750 5243 1224 4113 2131 3968 31993 26750 5243 1224 4113 2131 3968 11436 -6193 1 First Presbyterian Church 1324 Marion Street Columbia SC 29201 570314437 501 (C) (3) 52500 General support Riverland Hills Baptist Church Ck 201 Lake Murray Blvd Irmo SC 29063 570506678 501 (C) (3) 30000 General support Providence Home 3421 North Main Street Columbia SC 29203 570618585 501 (C) (3) 25000 General support Godspeed Resources Con 7520 Monticello Road Columbia SC 29203 521863010 501 (C) (3) 25000 General support Crossover Communications PO Box 211755 Columbia SC 29221 581758477 501 (C) (3) 25000 General support World Witness 918 S Pleasantburg Dr Greenville SC 29607 570789692 501 (C) (3) 24800 General support CEF PO Box 348 Warrenton MO 63383 386091187 501 (C) (3) 23800 General support Grace ARP 1420 Lady Street Columbia SC 29201 273013382 501 (C) (3) 20000 General support Marketlife Ministries PO Box 21792 Columbia SC 29221 501 (C) (3) 12000 General support Mission Training International PO Box 1220 421 State Hwy 105 Palmer Lake CO 80133 381452052 501 (C) (3) 10000 General support Palmetto Family Council P O Box 11953 Columbia SC 29211 570968725 501 (C) (3) 6000 General support Bethel Colony of Mercy 1675 Bethel Colony Road Lenoir NC 28645 566050210 501 (C) (3) 6000 General support 2Live Beyond 4605C Oleander Drive Myrtle Beach SC 29577 474571004 501 (C) (3) 6000 General support 13 0 Student Scholarship 738 4490391 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 1 1 X X X 0 0 0 0 0 0 0 0 0 William Jones President 123206 0 0 0 0 0 9360 0 48178 0 180744 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. CIU also has a membership in a hunt club that board members have access to. 16500 Tuition assistance Merit based aid 7550 Tuition assistance Need based aid X 28 2269659 Fair market value 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 governing body has delegated authority to an executive committee to make decisions for the board when major decisions are required before a board meeting takes place. The committee then informs the board of the decisions made at the following meeting, 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. Form 990 is then reviewed in detail by top management. After the review is completed, 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 256,770. 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. CHARITABLE REMAINDER UNITRUST (13) 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