2017-02-15T15:00:39-06:00 2016-06-30 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2015-07-01 430655867 Columbia College COLU 5738758700 1001 Rogers Street Columbia MO 65216 Bruce Boyer CFO 2017-02-15 true Rachel Spurlock P00520729 5023263996 2015 2021-01-29 14:40:06Z Dr Scott Dalrymple 1001 Rogers Street Columbia MO 65216 156483306 false X www.ccis.edu X 1851 MO Columbia College improves the lives of diverse undergraduate and graduate learners through exemplary teaching. 21 18 2607 30 1184 0 1760322 2528056 102208842 97790852 19869385 1506020 71220 102639 123909769 101927567 7901143 8214702 0 62463716 61928465 0 1755210 29686896 30862354 100051755 101005521 23858014 922046 241744262 236923253 9868340 10170606 231875922 226752647 Columbia College improves the lives of diverse undergraduate and graduate learners through exemplary teaching. false false 96069470 8214702 97873085 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 24,975 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 20,272 STUDENTS IN THE FORM OF NEED AND NON-NEED BASED FINANCIAL ASSISTANCE, AND MERIT BASED SCHOLARSHIPS. 96069470 true true false 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 28547 0 true 2607 true true true false false false false false false false false false X 21 18 false false false false false false false true true false false true true true true true true true false false AK CA MD MI NC NH NV OR SC VA WI X BRUCE BOYER CFO 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 Daisy Grossnickle Board Chair 8.0 X X 0 0 0 Janet Wright Secretary 2.0 X X 0 0 0 Helen Coe Simons Trustee 2.0 X 0 0 0 Brad Stagg Trustee 2.0 X 0 0 0 Jolene Schulz Trustee 2.0 X 0 0 0 Carol Winkler Trustee 2.0 X 0 0 0 Walter Bixby Trustee 2.0 X 0 0 0 George Hulett Trustee 2.0 X 0 0 0 Jerry Daugherty Trustee 2.0 X 0 0 0 Steve Erdel Trustee 2.0 X 0 0 0 Joseph Dubinski Trustee 2.0 X 0 0 0 Judy Cunningham 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 William Johnston Trustee 2.0 X 0 0 0 Lia Willis Trustee/Associate Professor 45.0 X 83922 0 14244 June Hurdle Trustee 2.0 X 0 0 0 Lex Cavanah Trustee 2.0 X 0 0 0 Kenneth Felts Trustee/Associate Professor 45.0 X 70126 0 12096 Richard Harding Trustee 2.0 X 0 0 0 Gary Tatlow Trustee 2.0 X 0 0 0 Scott Dalrymple President 45.0 X 508576 0 48656 Bruce Boyer Treasurer 45.0 X 155802 0 34647 Faye Burchard Secretary 45.0 X 136051 0 20016 David Starrett Provost (Started 08/19/15) 45.0 X 74352 0 5308 Kevin Palmer Senior Vice President & Chief Operating Officer 45.0 X 226002 0 27438 Jeff Musgrove Vice President of Adult Higher Education 45.0 X 199875 0 17210 Terry Smith Faculty 45.0 X 217838 0 34684 Gary Massey Dean for Adult Higher Education 45.0 X 169263 0 19584 William Hanna Faculty 45.0 X 163277 0 13339 Gary Stanowski Chief Information Officer 45.0 X 149686 0 25532 Robert Burchard Director of Athletics 45.0 X 148340 0 19050 2303110 0 291804 28 false true false PROOF ADVERTISING 114 WEST 7TH STREET SUITE 500 AUSTIN TX 78701 MARKETING SERVICES 5233193 COMMONFUND 15 OLD DANBURY RD WILTON CT 06897 INVESTMENT ADVISORY 396663 BVK 250 WEST COVENTRY CT MILWAUKEE WI 53217 MARKETING SERVICES 366252 SIMON OSWALD ASSOCIATES 700 CHERRY STREET COLUMBIA MO 65201 ARCHITECT SERVICES 272774 WHITE KNIGHT COACHES 1500 JADE ROAD COLUMBIA MO 65203 CHARTER SERVICES 113280 9 X 36659 812349 1679048 344268 2528056 TUITION AND FEES 611710 94018964 94018964 HOUSING AND BOARD FEES 611710 2078935 2078935 TEXTBOOK COMMISSIONS 611710 720506 720506 APPLICATION FEES 611710 367652 367652 GRADUATION FEES 611710 336965 336965 267830 267830 0 0 97790852 2348953 1184 2347769 173458 143683 29775 0 29775 29775 53508379 39390 54388475 2227 -880096 37163 -842933 -842933 11985 36659 21354 -9369 -9369 MISCELLANEOUS 900099 82233 82233 0 0 0 0 82233 101927567 97873085 1184 1525242 8214702 8214702 2034331 1321438 712893 158409 158409 48511317 47096327 517754 897236 2248248 2147010 36935 64303 5385668 5223051 73064 89553 3590492 3456058 68442 65992 152216 91602 60614 83700 83700 413653 413653 1877692 1694751 175854 7087 6797871 6789373 8498 738371 609744 99446 29181 3691572 3608790 66169 16613 162395 162395 3907930 3735077 60786 112067 1264235 1162058 48144 54033 266332 249598 5802 10932 5824518 5453205 131052 240261 484226 399559 75039 9628 Bad Debt 1077000 1077000 Program support 1453845 1421648 32197 Printing and Publications 1042743 927306 26467 88970 Food Service 1128210 1070369 29182 28659 495845 0 495845 0 101005521 96069470 3180841 1755210 60476 459037 13128562 11501641 716111 791314 4825016 4222641 0 0 0 0 0 95362 92961 1354776 1870424 119264397 53714548 66745140 65549849 31335309 29477854 123405251 122879773 0 78259 77759 241744262 236923253 8588508 9022824 187334 99803 1092498 1047979 9868340 10170606 X 213939739 209277573 6535347 5594922 11400836 11880152 231875922 226752647 241744262 236923253 X 922046 -6007091 -38230 X false true X true true true X 2606076 2632681 1901840 1760322 2528056 11428975 0 0 2606076 2632681 1901840 1760322 2528056 11428975 0 11428975 3802907 3906087 3968676 3148595 2522411 17348676 0 0 0 0 0 0 0 28777651 514597478 0.3971 0.3820 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 149360202 2821551 -4811282 677558 146692913 116832678 29466182 3582823 521481 149360202 106275763 625856 12849628 418569 2500000 116832678 91416119 8474554 6824349 439259 106275763 79647474 12374492 -293747 312100 91416119 0.898 0.081 0.021 false false 4867074 4867074 85470291 35088997 50381294 1041550 1036405 5145 25077836 17589146 7488690 2807646 0 2807646 65549849 Liquid Assets 3344915 F Hedge Fund 25457329 F Private Equity 1060100 F Global Bonds 1369102 F Private Real Estate 5504239 F Global Equity 85804523 F Venture Capital 339565 F Real Assets F 122879773 ANNUITIES 1047979 PERKINS LOANS 1047979 87459041 -6007091 205150 -5801941 93260982 413653 8252932 8666585 101927567 92582316 205150 205150 92377166 413653 8214702 8628355 101005521 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 RENTAL EXPENSES - 143683 LOSS ON ANNUITY OBLIGATIONS - 77276 GAIN ON SALE OF EQUIPMENT - -37163 DIRECT FUNDRAISING EXPENSES - 21354 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 8214702 WRITE-OFF OF UNCOLLECTIBLE PLEDGE RECEIVABLES - 38230 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 143683 LOSS ON ANNUITY OBLIGATIONS - 77276 GAIN ON SALE OF EQUIPMENT - -37163 DIRECT FUNDRAISING EXPENSES - 21354 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 8214702 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 25457000 0 0 0 0 0 0 25457000 0 25457000 true false true false false false Golf Tourney 48644 36659 11985 4060 14865 2429 0 0 48644 36659 11985 4060 14865 2429 21354 -9369 true INSTITUTIONAL SCHOLARSHIPS 2519 8214702 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 true true X X X X X false true false false false false false true false Scott Dalrymple President 334628 0 130000 0 43948 0 33000 0 15656 0 557232 0 0 0 Bruce Boyer Treasurer 150292 0 5000 0 510 0 13484 0 21163 0 190449 0 0 0 Faye Burchard Secretary 129636 0 5000 0 1415 0 10797 0 9219 0 156067 0 0 0 Kevin Palmer Senior Vice President & Chief Operating Officer 217549 0 7500 0 953 0 18202 0 9236 0 253440 0 0 0 Jeff Musgrove Vice President of Adult Higher Education 194015 0 5000 0 860 0 15954 0 1256 0 217085 0 0 0 Terry Smith Faculty 208274 0 5000 0 4564 0 17801 0 16883 0 252522 0 0 0 Gary Massey Dean for Adult Higher Education 166449 0 0 0 2814 0 11980 0 7604 0 188847 0 0 0 William Hanna Faculty 162591 0 0 0 686 0 6113 0 7226 0 176616 0 0 0 Gary Stanowski Chief Information Officer 146677 0 2500 0 509 0 12408 0 13124 0 175218 0 0 0 Robert Burchard Director of Athletics 142824 0 5000 0 516 0 11887 0 7163 0 167390 0 0 0 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 a $20,000 per year 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 2275941 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false ROBERT BURCHARD HUSBAND OF FAYE BURCHARD, OFFICER 158409 COMPENSATION false X 8 344268 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - : NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall have the power to meet and act for and on behalf of the Board of Trustees upon all matters related to the corporation and not requiring a regular or special meeting of the Board. Meetings of the Executive Committee shall be called by the Chair of the Executive Committee, the Chair of the Board of Trustees, or the President and, whenever practicable, notice of the purpose of all Executive Committee meetings shall be open to all members of the Board of Trustees. Lack of such notice will not prevent the Executive Committee from acting validly. 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 is written in the bylaws. All trustees, committee members and officers of the College shall disclose to the board all material facts as to any possible conflict of interest at the earliest practicable time. 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 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 PAYMENT PLAN FEES - Total Revenue: 267830, Related or Exempt Function Revenue: 267830, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances WRITE-OFF UNCOLLECTIBLE PLEDGE RECEIVABLES - -38230; 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 DEAN FOR CAMPUS LIFE 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 OF ONLINE EDUCATION