2017-05-15T18:06:23-05:00 2016-06-30 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2015-07-01 430743910 Central Christian College of the Bible CENT 6602633900 911 E Urbandale Dr Moberly MO 65270 Lara Lawrence VP Business & Finance 6602633900 2017-05-15 1 Dave Moja P00747006 3178852620 2015 2021-01-29 14:40:06Z David Fincher 911 E Urbandale Dr Moberly MO 65270 6910710 0 X www.cccb.edu X 1957 MO Post-secondary education developing servant-leaders for the church. 12 12 183 366 0 0 1106865 1698817 3907195 3894060 108271 47342 173089 85655 5295420 5725874 1744583 1518700 0 0 2270830 2093989 0 0 245448 1764142 1677074 5779555 5289763 -484135 436111 9430937 10177993 6671782 7018086 2759155 3159907 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 2313330 1518700 2914841 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 2015-2016, Central provided educational and library services for approximately 300 students. 681830 914627 Auxiliary Services: Providing dormitory style housing, 17 meals a week board plan, coffee house, and a contemporary bookstore featuring textbooks and apparel for students. 544161 64592 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, health equipment, counseling, mailroom, church relations, intramurals, leadership opportunities, student discipleship program, service programs, chapel, student council and mission trips. 107458 Athletics: Providing varsity sports programs, NCCAA Division 2 athletics, including Men's & Women's Basketball, Men's Soccer, Women's Volleyball and Men's & Women's Cross Country. In the 2014-2015 fiscal year our Women's Basketball Team won Regional's and placed 2nd at the NCCAA Division 2 Nationals. 107458 3646779 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 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 15 0 183 0 0 0 0 0 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 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 Randy Morrow Treasurer 3.00 X X 0 0 0 Ronald A Self Secretary 3.00 X X 0 0 0 Dan B Curtis Director 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 2.00 X 0 0 0 Alissa Kigar Director 2.00 X 0 0 0 Kenneth E Jones Director 2.00 X 0 0 0 Corey Mehaffy Director 3.00 X 0 0 0 David C Reynolds part year Director 2.00 X 0 0 0 David Fincher President 80.00 X 35902 0 49719 Lara Lawrence Vice President 80.00 X 50924 0 8698 86826 0 58417 0 0 0 0 Pioneer College Caterers 25055 West Valley Parkway Suite 12 Olathe KS 66061 Food service 318801 1 10941 1687876 716021 1698817 Tuition and fees 611710 2914841 2914841 Auxiliary enterprises 611710 914627 914627 Student service 611710 64592 64592 3894060 47342 47342 560 504 56 56 56 976763 976763 0 0 293168 207569 85599 85599 5725874 3979659 0 47398 X 1518700 1518700 152336 152336 1524483 1158877 265982 99624 106737 106737 239819 164989 48450 26380 70614 32796 32255 5563 22195 22195 613374 500383 24349 88642 3910 850 2060 1000 153223 100433 43367 9423 244760 20099 223993 668 57566 43732 2724 11110 19485 17614 564 1307 193963 193963 338556 76497 260428 1631 14682 9650 5032 Bad debts 15360 2159 13101 100 5289763 3646779 1397536 245448 568085 857759 38622 56953 71138 186379 96247 48790 24443 11426619 4787782 6984767 6638837 1601501 1456616 2793 976000 9430937 10177993 64875 55154 25000 25000 3060000 3060000 1755270 1975270 1766637 1902662 6671782 7018086 X 1310615 1258683 146045 1165623 1302495 735601 2759155 3159907 9430937 10177993 X 436111 -38918 -66628 70187 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1383829 17066 29849 48124 1382620 1301521 100636 63584 81912 1383829 1142282 31532 157626 31988 -2069 1301521 1075865 60029 147610 44557 96665 1142282 968172 110126 36134 30239 8328 1075865 0 0 41017 41017 9400290 4787782 4612508 1598770 1598770 386542 386542 6638837 Life estate 976000 976000 Annuities Payable 245022 Post-Retirement Benefit Payable 1283099 Accrued Expenses 101345 Land use obligation 273196 1902662 X 4424564 -38918 208073 169155 4255409 1470465 1470465 5725874 3957184 137886 137886 3819298 1470465 1470465 5289763 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 College is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. While the College is generally exempt from income taxes, it is subject to taxes on unrelated trade or business income and excess lobbying expense. For the years ended June 30, 2015 and 2014, the College did not incur taxes for unrelated trade or business income. The Organization files a Form 990, Return of Organization Exempt from Income Tax, each year-end. The Organization's tax returns are subject to examination by the Internal Revenue Service. Open tax years subject to examination include 2012 through 2015. Any interest or penalties incurred related to income tax filings are reported within general and administrative expenses in the Comparative Statement of Activities. Part XI, Line 2d - Other Adjustments: Cost of goods sold 207,569. Rental expenses 504. Part XI, Line 4b - Other Adjustments: Tuition discounts 1,470,465. Actuarial loss on obligations Part XII, Line 2d - Other Adjustments: Cost of goods sold 207,569. Actuarial gains/losses -70,187. Rental expenses 504. Part XII, Line 4b - Other Adjustments: Tuition discounts 1,470,465. 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 catalog and in publications. 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 - Antigua & Barbuda, Aruba, Bahamas, 0 0 Program Services Mission trips 12013 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Program Services Mission trips 14095 Europe (Including Iceland & Greenland) 0 0 Program Services Mission trips 43451 0 0 0 0 0 0 69559 0 69559 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. 1 Scholarships 300 1518700 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 Mother of President Private loan X 25000 25000 0 1 1 25000 16000 Tuition asst (2) X 2 13217 FMV X 1 702804 Appraisal 0 0 0 Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm. It is reviewed by the VP 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. 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 500,383. Management and general expenses 24,349. Fundraising expenses 88,642. Total expenses 613,374. Form 990, Part XI, line 9: Actuarial Loss 70,187. 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.