COLUMBIA INTERNATIONAL UNIVERSITY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA INTERNATIONAL UNIVERSITY (EIN 57-0352247)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-15
- IRS object ID
- 201600489349300735
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-15T00:00:00-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAPIN CROUSE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 EMERSON PARKWAY STE A | AddressLine1Txt |
| City | GREENWOOD | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570352247 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA INTERNATIONAL UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLU | BusinessNameControlTxt |
| Phone | 8007772227 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 MONTICELLO RD | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEITH STOKELD | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 8007772227 | PhoneNum |
| Signature | 2016-02-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID C MOJA | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 3178852620 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIU | BusinessNameLine1Txt |
| Business Name Line2 | BEN LIPPEN SCHOOL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEITH STOKELD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 MONTICELLO RD | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $56,198,677 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.CIU.EDU/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1927 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | CIU EDUCATES PEOPLE FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 820 | TotalEmployeeCnt |
| Total Volunteers | 625 | TotalVolunteersCnt |
| Total Gross UBI | -$7,577 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$7,577 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,686,563 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,403,880 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $31,049,795 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,396,903 | CYProgramServiceRevenueAmt |
| PY Investment Income | $774,145 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,339,833 | CYInvestmentIncomeAmt |
| PY Other Revenue | $42,250 | PYOtherRevenueAmt |
| CY Other Revenue | $192,112 | CYOtherRevenueAmt |
| PY Total Revenue | $36,552,753 | PYTotalRevenueAmt |
| CY Total Revenue | $44,332,728 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,140,854 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,475,347 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $19,519,296 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,171,576 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $858,448 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,632,762 | PYOtherExpensesAmt |
| CY Other Expenses | $12,819,302 | CYOtherExpensesAmt |
| PY Total Expenses | $37,292,912 | PYTotalExpensesAmt |
| CY Total Expenses | $35,466,225 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$740,159 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,866,503 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $76,786,191 | TotalAssetsBOYAmt |
| Total Assets EOY | $86,255,729 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,762,100 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,124,405 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $58,024,091 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $67,131,324 | NetAssetsOrFundBalancesEOYAmt |
| Mission | COLUMBIA INTERNATIONAL UNIVERSITY EDUCATES PEOPLE FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,174,091 | ExpenseAmt |
| Grant | $4,475,347 | GrantAmt |
| Revenue | $15,872,897 | RevenueAmt |
| Desc | COLUMBIA INTERNATIONAL UNIVERSITY EDUCATES PEOPLE FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST. IN THE 2014-15 SCHOOL YEAR THE UNIVERSITY SERVED 618 UNDERGRADUATE STUDENTS IN OUR BIBLE COLLEGE, AND 705 STUDENTS IN OUR GRADUATE SCHOOL AND SEMINARY. THE TOTAL NUMBER OF STUDENTS WHO GRADUATED IN 2014-15 WAS 326, WHICH INCLUDES 145 UNDERGRADUATE STUDENTS PLUS 181 GRADUATE AND SEMINARY STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,606,670 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $10,335,569 | RevenueAmt |
| Desc | 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 2014-15 ACADEMIC YEAR, BEN LIPPEN SERVED 737 STUDENTS IN GRADES K-12, OF WHICH 86 WERE MEMBERS OF THE CLASS OF 2015. THESE STUDENTS, WHICH REPRESENT 510 FAMILIES, WERE SERVED BY 109 FULL- AND PART-TIME FACULTY AND STAFF. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $967,139 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,198,792 | RevenueAmt |
| Desc | PINE VIEW APARTMENTS IS A 136-UNIT HOUSING COMMUNITY LOCATED ON THE WOODED HILLSIDES ADJACENT TO THE CORE CAMPUS. DURING THE 2014-2015 SCHOOL YEAR, IT SERVED AS HOME TO 350 CIU STUDENTS, STAFF MEMBERS, AND THEIR FAMILY MEMBERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $26,747,900 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 83 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 820 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEITH STOKELD CHIEF FINANCIAL OFFICER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8038075013 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 MONTICELLO ROAD | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29203 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DAVID BEASLEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| W TOBIN CASSELS | |||||||
| TRUSTEE - TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LYN COOK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARION DAVIS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ADRIAN DESPRES JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HANS FINZEL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RUSSELL FRENCH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER GUTWEIN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| D GARY HARLOW | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROSS LINDSAY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID MORELAND | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J RONALD MULLINS | |||||||
| CHAIR OF THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JERRY RANKIN | |||||||
| BOARD SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DOUGLAS RUTT | |||||||
| VICE CHAIRMAN OF THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MARQUIS RYAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILL SCHAFER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARVIN SCHUSTER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES DIXON JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHIKONG SHUE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARSHALL WHITE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM JONES | |||||||
| PRESIDENT | 60.00 | $120,084 | $0 | $60,330 | Yes (X) | ||
| KEITH STOKELD | |||||||
| CHIEF FINANCIAL OFFICER | 50.00 | $65,198 | $0 | $12,045 | Yes (X) | ||
| D KEITH MARION | |||||||
| VICE PRESIDENT FOR ESTATE AND GIFT PLANNING | 50.00 | $126,042 | $0 | $13,774 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $311,324 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $86,149 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS | |||||
| 303 GLENROSE AVE | NASHVILLE | TN | 37210 | CATERING SERVICES | $1,502,433 |
| NOEL-LEVITZ | |||||
| 2350 OAKDALE BLVD | CORALVILLE | IA | 52241 | CONSULTING | $225,641 |
| WO BLACKSTONE CONSTRUCTION | |||||
| 425 HUGER STREET | COLUMBIA | SC | 29202 | CONSTRUCTION | $169,584 |
| BURRISS ELECTRICAL INC | |||||
| 1251 N LAKE DRIVE | LEXINGTON | SC | 29072 | CONSTRUCTION | $111,000 |
| PROFESSIONAL PRINTERS INC | |||||
| 301-B GREYSTONE BLVD | COLUMBIA | SC | 29210 | PRINTING | $104,610 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $4,216 | FundraisingAmt |
| Government Grants | $112,091 | GovernmentGrantsAmt |
| All Other Contributions | $8,287,573 | AllOtherContributionsAmt |
| Noncash Contributions | $386,872 | NoncashContributionsAmt |
| Total Contributions | $8,403,880 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611310 | $13,490,529 | $13,490,529 |
| BEN LIPPEN SCHOOL | 611310 | $10,335,569 | $10,335,569 |
| AUXILIARY SERVICES | 611310 | $2,362,288 | $2,362,288 |
| PINE VIEW APARTMENTS | 611310 | $1,198,792 | $1,198,792 |
| EDUCATIONAL SALES/SERV | 611310 | $9,725 | $9,725 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,396,903 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $797,838 | TotalRevenueColumnAmt |
| Exclusion | $797,838 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $65,220 | RealAmt |
| Personal | $9,255 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $22,805 | RealAmt |
| Personal | $16,832 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $42,415 | RealAmt |
| Personal | -$7,577 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,838 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$7,577 | UnrelatedBusinessRevenueAmt |
| Exclusion | $42,415 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,848,137 | SecuritiesAmt |
| Other | $10,500,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,754,978 | SecuritiesAmt |
| Other | $3,051,164 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $93,159 | SecuritiesAmt |
| Other | $7,448,836 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,541,995 | TotalRevenueColumnAmt |
| Exclusion | $7,541,995 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $38,645 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $4,216 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $20,170 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,475 | TotalRevenueColumnAmt |
| Exclusion | $18,475 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REIMBURSEMENT INCOME | 900099 | $49,723 | $49,723 |
| INSURANCE REIMBURSEMENT | 900099 | $46,730 | $46,730 |
| MISC. | 900099 | $14,701 | $14,701 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,645 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,355 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $17,290 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $138,799 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,332,728 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,407,258 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$7,577 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,529,167 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,840 | TotalAmt |
| Program Services | $165,840 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,309,507 | TotalAmt |
| Program Services | $4,309,507 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,257 | TotalAmt |
| Program Services | $78,180 | ProgramServicesAmt |
| Management And General | $245,381 | ManagementAndGeneralAmt |
| Fundraising | $50,696 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,798,981 | TotalAmt |
| Program Services | $10,229,964 | ProgramServicesAmt |
| Management And General | $2,125,744 | ManagementAndGeneralAmt |
| Fundraising | $443,273 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $588,625 | TotalAmt |
| Program Services | $455,237 | ProgramServicesAmt |
| Management And General | $109,259 | ManagementAndGeneralAmt |
| Fundraising | $24,129 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,539,891 | TotalAmt |
| Program Services | $1,997,427 | ProgramServicesAmt |
| Management And General | $1,475,141 | ManagementAndGeneralAmt |
| Fundraising | $67,323 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $869,822 | TotalAmt |
| Program Services | $678,540 | ProgramServicesAmt |
| Management And General | $160,133 | ManagementAndGeneralAmt |
| Fundraising | $31,149 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,580 | TotalAmt |
| Program Services | $3,047 | ProgramServicesAmt |
| Management And General | $25,984 | ManagementAndGeneralAmt |
| Fundraising | $1,549 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,114 | TotalAmt |
| Management And General | $77,114 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,208 | TotalAmt |
| Management And General | $197,208 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $681,295 | TotalAmt |
| Program Services | $379,708 | ProgramServicesAmt |
| Management And General | $273,561 | ManagementAndGeneralAmt |
| Fundraising | $28,026 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,228,144 | TotalAmt |
| Program Services | $917,467 | ProgramServicesAmt |
| Management And General | $266,521 | ManagementAndGeneralAmt |
| Fundraising | $44,156 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,511 | TotalAmt |
| Program Services | $28,123 | ProgramServicesAmt |
| Management And General | $180,752 | ManagementAndGeneralAmt |
| Fundraising | $636 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,648,756 | TotalAmt |
| Program Services | $1,365,319 | ProgramServicesAmt |
| Management And General | $257,914 | ManagementAndGeneralAmt |
| Fundraising | $25,523 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $737,546 | TotalAmt |
| Program Services | $666,134 | ProgramServicesAmt |
| Management And General | $58,595 | ManagementAndGeneralAmt |
| Fundraising | $12,817 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,565 | TotalAmt |
| Program Services | $63,672 | ProgramServicesAmt |
| Management And General | $53,540 | ManagementAndGeneralAmt |
| Fundraising | $353 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $816,930 | TotalAmt |
| Management And General | $816,930 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,182,587 | TotalAmt |
| Program Services | $1,615,951 | ProgramServicesAmt |
| Management And General | $516,239 | ManagementAndGeneralAmt |
| Fundraising | $50,397 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,093 | TotalAmt |
| Program Services | $232,909 | ProgramServicesAmt |
| Management And General | $77,593 | ManagementAndGeneralAmt |
| Fundraising | $9,591 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EXTERNAL SERVICES | $2,789,682 | $2,490,944 | $266,506 | $32,232 |
| REPAIRS AND MAINTENANCE | $762,591 | $438,862 | $312,296 | $11,433 |
| FINANCIAL AID | $592,839 | $592,839 | ||
| LOSS FROM DISCONTINUED | $209,701 | $209,701 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,160 | TotalAmt |
| Program Services | $38,230 | ProgramServicesAmt |
| Management And General | $153,765 | ManagementAndGeneralAmt |
| Fundraising | $25,165 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,466,225 | TotalAmt |
| Program Services | $26,747,900 | ProgramServicesAmt |
| Management And General | $7,859,877 | ManagementAndGeneralAmt |
| Fundraising | $858,448 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,328,423 | BOYAmt |
| EOY | $2,021,919 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,414,174 | BOYAmt |
| EOY | $6,137,654 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,811 | BOYAmt |
| EOY | $424,081 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,453 | BOYAmt |
| EOY | $20,483 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,669 | BOYAmt |
| EOY | $67,799 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $56,796,100 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,261,680 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,107,765 | BOYAmt |
| EOY | $36,534,420 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,713,413 | BOYAmt |
| EOY | $30,958,434 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,591,816 | BOYAmt |
| EOY | $5,224,193 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,644 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,006,023 | BOYAmt |
| EOY | $4,866,746 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,786,191 | BOYAmt |
| EOY | $86,255,729 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $806,167 | BOYAmt |
| EOY | $717,588 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,265,411 | BOYAmt |
| EOY | $1,333,269 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,530,446 | BOYAmt |
| EOY | $13,166,382 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,160,076 | BOYAmt |
| EOY | $3,907,166 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,762,100 | BOYAmt |
| EOY | $19,124,405 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,415,588 | BOYAmt |
| EOY | $34,923,699 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,099,786 | BOYAmt |
| EOY | $27,616,645 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,508,717 | BOYAmt |
| EOY | $4,590,980 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,024,091 | BOYAmt |
| EOY | $67,131,324 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,786,191 | BOYAmt |
| EOY | $86,255,729 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $8,866,503 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $146,969 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $93,761 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 2 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $185,750 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $178,840 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $116,796 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,149,725 | BeginningYearBalanceAmt |
| Contributions | $13,822,979 | ContributionsAmt |
| Investment Earnings Or Losses | $657,537 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $663,179 | GrantsOrScholarshipsAmt |
| End Year Balance | $28,967,062 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,591,501 | BeginningYearBalanceAmt |
| Contributions | $430,378 | ContributionsAmt |
| Investment Earnings Or Losses | $1,548,727 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $420,381 | GrantsOrScholarshipsAmt |
| End Year Balance | $15,149,725 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,519,908 | BeginningYearBalanceAmt |
| Contributions | $428,706 | ContributionsAmt |
| Investment Earnings Or Losses | $882,752 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $236,865 | GrantsOrScholarshipsAmt |
| End Year Balance | $13,591,501 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,256,418 | BeginningYearBalanceAmt |
| Contributions | $450,821 | ContributionsAmt |
| Investment Earnings Or Losses | $181,778 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $372,109 | GrantsOrScholarshipsAmt |
| End Year Balance | $12,516,908 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,697,398 | BeginningYearBalanceAmt |
| Contributions | $545,711 | ContributionsAmt |
| Investment Earnings Or Losses | $1,103,738 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $90,429 | GrantsOrScholarshipsAmt |
| End Year Balance | $12,256,418 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.84000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.16000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,334,071 | OtherCostOrOtherBasisAmt |
| Book Value | $4,334,071 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $42,158,283 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,325,721 | DepreciationAmt |
| Book Value | $26,832,562 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,575,343 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,734,182 | DepreciationAmt |
| Book Value | $1,841,161 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,728,403 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,201,777 | DepreciationAmt |
| Book Value | $3,526,626 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $36,534,420 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (7 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CASH AND CASH EQUIVALENTS | $282,666 | C |
| STOCKS | $2,784 | C |
| MUTUAL FUNDS | $4,423,906 | C |
| FIXED INCOME SECURITIES | $90,749 | C |
| ALTERNATIVE INVESTMENT REAL-ESTATE | $54,241 | C |
| ALTERNATIVE INVESTMENT LIMITED PARTNERSHIP | $368,611 | C |
| ALTERNATIVE INVESTMENT OTHER HELD AT GIFT BASIS | $1,236 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $5,224,193 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CASH SURRENDER VALUE OF LIFE INSURANCE | $117,501 |
| ESTATE RECEIVABLE | $1,000,000 |
| TRUST ASSETS | $3,749,245 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,866,746 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| TRUST LIABILITIES | $1,736,156 |
| DEPOSITS HELD IN CUSTODY | $1,083,732 |
| ANNUITIES PAYABLE | $1,087,278 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,907,166 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $40,066,743 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $146,969 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $93,761 | OtherRevenueAmt |
| Revenue Not Reported | $240,730 | RevenueNotReportedAmt |
| Revenue Subtotal | $39,826,013 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $197,208 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $4,309,507 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $4,506,715 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $44,332,728 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,959,510 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $30,959,510 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $197,208 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $4,309,507 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,506,715 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $35,466,225 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | COLUMBIA INTERNATIONAL UNIVERSITY INTENDS TO USE THE ENDOWMENT FUNDS FOR STUDENT FINANCIAL AID. |
| PART X, LINE 2: | THE UNIVERSITY HAS ADOPTED THE NEW PROVISIONS OF THE "INCOME TAX" TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). THESE PROVISIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBE GUIDANCE RELATED TO THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPTECTED TO BE TAKEN IN A TAX RETURN. THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION IS ONLY RECOGNIZED IN THE STATEMENT OF FINANCIAL POSITION IF THE TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON AN EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE STATEMENT OF ACTIVITIES. AS OF JUNE 30, 2015 AND 2014, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF TRUST ASSETS/ANNUITIES 36,468. FUND RAISING EXPENSE 20,170. RENT EXPENSES 30,382. MISC. 6,741. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TUITION DISCOUNTS NETTED AGAINST REVENUE 4,309,507. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION DISCOUNTS NETTED AGAINST REVENUE 4,309,507. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | AVAILABLE TO THE PUBLIC AND INCLUDED IN A NEWSPAPER AD |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVED $83,235 FROM THE FEDERAL COLLEGE WORK STUDY PROGRAM. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | PROGRAM SERVICES | STUDY TOURS | $101,378 |
| MIDDLE EAST AND NORTH AFRICA | PROGRAM SERVICES | STUDY TOURS | $143,200 |
| EAST ASIA AND PACIFIC | PROGRAM SERVICES | STUDY TOURS, RECRUITMENT | $220,520 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $465,098 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $465,098 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | CIU USES THE ACCRUAL METHOD OF ACCOUNTING. ALL AMOUNTS REPRESENT EXPENDITURES; NO INVESTMENTS WERE MADE | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | CEDAR CREEK SKEET SHOOT | Event1Nm |
| Gross Receipts Event1 | $42,861 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $4,216 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $38,645 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $5,500 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $5,164 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $231 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $9,275 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $42,861 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $4,216 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $38,645 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $5,500 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,164 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $231 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,275 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $20,170 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $18,475 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| CHILD ENVANGELISM FELLOWSHIP | |||||||
| 500 ST ANDREWS ROAD | COLUMBIA | SC | 29203 | 570567186 | 501 (C) (3) | $11,000 | GENERAL SUPPORT |
| FIRST PRESBYTERIAN | |||||||
| 1324 MARION ST | COLUMBIA | SC | 29201 | 570314437 | 501 (C) (3) | $45,000 | GENERAL SUPPORT |
| MISSION TRAINING INTERNATIONAL | |||||||
| 421 HWY 105 | PALMER LAKE | CO | 80133 | 381452052 | 501 (C) (3) | $67,000 | GENERAL SUPPORT |
| SEND HOPE | |||||||
| 123 AUTO DRIVE | BOISE | ID | 83709 | 820373010 | 501 (C) (3) | $5,000 | GENERAL SUPPORT |
| WORLD WITNESS | |||||||
| 1 CLEVELAND ST | GREENVILLE | SC | 29601 | 570789692 | 501 (C) (3) | $6,000 | GENERAL SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STUDENT SCHOLARSHIP | GrantTypeTxt |
| Recipient | 783 | RecipientCnt |
| Cash Grant | $4,309,507 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS AND TUITION DISCOUNTS ARE AWARDED BASED ON DEMONSTRATED FINANCIAL NEED AND MISSION COMPATIBILITY OF THE STUDENT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | IT IS THE PRACTICE OF CIU TO PROVIDE THE PRESIDENT WITH A MINISTERS HOUSING ALLOWANCE AS PART OF HIS COMPENSATION PACKAGE. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MERIT-BASED AID | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | 2 | RelationshipWithOrgTxt |
| Cash Grant | $12,825 | CashGrantAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 11 | ContributionCnt |
| Noncash Contributions Rpt F990 | $386,872 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY OUR OUTSIDE CPA FIRM. THE COMPLETED FORM 990 IS SENT TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. VERBAL APPROVAL OF EACH COMMITTEE MEMBER IS OBTAINED BEFORE FILING THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD OF TRUSTEES: EACH MEMBER 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 CONLICTS 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 CONLICT 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 CONFLICT 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 | EXTERNAL COMPARISONS ARE MADE WITH SIMILAR INSTITUTIONS FOR THE PRESIDENT AND FOR KEY EMPLOYEES. ADDITIONALLY, INTERNAL COMPARISONS ARE MADE TO DETERMINE RELATIVE SALARY RANGE AMONG THE PRESIDENT AND KEY EMPLOYEES. A 10-YEAR HISTORY OF THE ORGANIZATION'S PRESIDENTS' SALARIES IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD. THE EXECUTIVE COMMITTEE APPROVES THE PRESIDENT'S SALARY. THE EXECUTIVE COMMITTEE ALSO REVIEWS THE SALARIES OF KEY EMPLOYEES THROUGH A 10-YEAR HISTORY THAT IS PROVIDED TO THE COMMITTEE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | FORM 990 IS AVAILABLE AT THE WWW.CIU.EDU AND WWW.GUIDESTAR.ORG WEBSITES, AND UPON REQUEST. FORMS 1023 AND 990-T ARE AVAILABLE 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 36,468. FUND RAISING EXPENSES 20,170. RENT EXPENSES 30,382. MISC. 6,741. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |