2016-05-11T08:39:58-05:00 2015-06-30 411944416 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2014-07-01 521247182 COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES COUN 2025468713 321 8TH STREET NE WASHINGTON DC 200026158 SHIRLEY V HOOGSTRA PRESIDENT 2025468713 2016-05-11 1 WILLIAM E TURCO CPA P00369217 3012963600 2014 2016-08-17 19:52:53Z SHIRLEY V HOOGSTRA 321 8TH STREET NE WASHINGTON DC 200026158 12674121 0 X WWW.CCCU.ORG X 1982 DC THE COUNCIL'S MISSION IS TO ADVANCE THE CAUSE OF CHRIST-CENTERED HIGHER EDUCATION AND TO HELP OUR INSTITUTIONS TRANSFORM LIVES BY FAITHFULLY RELATING SCHOLARSHIP AND SERVICE TO BIBLICAL TRUTH. 13 13 105 120 229225 88528 1855788 2118313 8893582 8959856 371757 241082 316396 208125 11437523 11527376 15976 47984 0 0 5762635 5193389 0 0 0 6473001 5964102 12251612 11205475 -814089 321901 12968275 11852871 6514563 5325319 6453712 6527552 X THE COUNCIL'S MISSION IS TO ADVANCE THE CAUSE OF CHRIST-CENTERED HIGHER EDUCATION AND TO HELP OUR INSTITUTIONS TRANSFORM LIVES BY FAITHFULLY RELATING SCHOLARSHIP AND SERVICE TO BIBLICAL TRUTH. 0 0 7281268 60 8306192 STUDENT PROGRAMS: THE COUNCIL ADMINISTERS 11 OFF-CAMPUS SEMESTER STUDENT PROGRAMS AND ONE OFF-CAMPUS SUMMER PROGRAM IN EIGHT COUNTRIES AROUND THE WORLD. EACH OF THESE PROGRAMS IS DESIGNED WITH A PRIORITY ON EXPERIENTIAL LEARNING AS WELL AS INCREASING THE STUDENTS' CAPACITIES FOR CRITICAL AND GLOBAL THINKING. 778557 47924 GRANTS AND SPECIAL INITIATIVES: THE COUNCIL MANAGES SEVERAL SPECIAL PROGRAMS THAT ARE FOCUSED ON STRENGTHENING OUR MEMBER INSTITUTIONS AND PROMOTING CHRIST-CENTERED HIGHER EDUCATION. 600467 616146 CONFERENCES: IN ORDER TO EQUIP THE LEADERS ON OUR CAMPUSES TO BETTER REFLECT THE INTEGRATION OF FAITH AND LEARNING, THE COUNCIL OFFERS QUALITY PROGRAMS TO CHALLENGE, INFORM AND ENCOURAGE TRUSTEES, PRESIDENTS, FACULTY, CABINET-LEVEL ADMINISTRATORS AND OTHER KEY CAMPUS STAFF IN AREAS THAT RELATE TO THE COUNCIL MISSION. 436734 10243 COMMUNICATIONS AND PUBLICATIONS 436734 10243 9097026 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 29 0 1 105 1 1 1 1 AS CH CS JO IN UK EG 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X SHIRLEY V HOOGSTRA 2025468713 321 8TH STREET NE WASHINGTON DC 200026158 DR CHARLES W POLLARD CHAIR 1.00 X X 0 0 0 DR BARRY H COREY VICE CHAIR 1.00 X X 0 0 0 DR JAMES H BARNES III SECRETARY 1.00 X X 0 0 0 DR ANDREA P COOK TREASURER 1.00 X X 0 0 0 DR KIM S PHIPPS MEMBER 1.00 X 0 0 0 DR ROBIN BAKER MEMBER 1.00 X 0 0 0 DR J DEREK HALVORSON MEMBER 1.00 X 0 0 0 DR CAROL TAYLOR MEMBER 1.00 X 0 0 0 DR LANNY HALL MEMBER 1.00 X 0 0 0 DR SHIRLEY MULLEN MEMBER 1.00 X 0 0 0 DR LOREN E SWARTZENDRUBER MEMBER 1.00 X 0 0 0 MR P LOWELL HAINES MEMBER 1.00 X 0 0 0 DR PHILIP RYKEN MEMBER 1.00 X 0 0 0 SHIRLEY V HOOGSTRA PRESIDENT 40.00 X 76296 0 6036 WILLIAM P ROBINSON INTERIM PRESIDENT 40.00 X 272080 0 34494 WALTER M MILLER VP, FINANCE & ADMINISTRATION 40.00 X 79445 0 14099 ANTHONY CHAMBERLAIN DIRECTOR, LASP 40.00 X 102540 0 26271 PAMELA K JONES VP, COMMUNICATIONS 40.00 X 118585 0 18052 DEBORAH KIM VP, STUDENT PROGRAMS 40.00 X 110370 0 22753 EDWARD O BLEWS JR FORMER PRESIDENT 40.00 X 803155 0 14244 1562471 0 135949 5 1 1 0 WYCLIFFE HALL 54 BANBURY ROAD OXFORD OX2 6PW UK PROGRAM FEES 559631 UGANDA CHRISTIAN UNIVERSITY BISHOP TUCKER MUKONO UG PROGRAM FEES 264440 2 1654779 463534 2118313 EDUCATION 900099 8306192 8306192 CONFERENCES 900099 618496 616146 2350 PUBLICATIONS 541800 26348 1423 24925 PARTICIPANT FEES 900099 8820 8820 8959856 56522 56522 4285 4285 1294858 36447 1096298 50447 198560 -14000 184560 184560 JOB SITE POSTINGS 900004 201950 201950 OTHER INCOME 900099 1890 1890 203840 11527376 8932581 229225 247257 47924 47924 60 60 554988 409906 145082 3530645 2606361 924284 245112 188062 57050 497962 360532 137430 364682 232339 132343 65825 52494 13331 88822 50422 38400 1119998 1049325 70673 28538 27598 940 467816 348625 119191 105937 86844 19093 827347 630784 196563 931640 845959 85681 294312 285523 8789 232383 175489 56894 578875 312182 266693 TAXES 19732 19356 376 STUDENT SERVICES 1036357 1035690 667 HONORARIA 83178 83178 DUES & SUBSCRIPTIONS 79954 64882 15072 3388 183491 -180103 11205475 9097026 2108449 0 16027 4568 3452174 1984020 87633 122546 184818 151315 15377644 8224384 7530983 7153260 1487672 2333746 2499 2324 206469 101092 12968275 11852871 1047418 232430 996394 953900 4389140 4089194 81611 49795 6514563 5325319 X 4441434 4542917 860846 833203 1151432 1151432 6453712 6527552 12968275 11852871 X 321901 -163019 -85042 X 0 1 X 1 0 X 1664846 1858320 1586390 1855788 2118313 9083657 1664846 1858320 1586390 1855788 2118313 9083657 270672 8812985 72828 73624 61183 72025 60807 340467 104196 46592 29009 148496 1890 330183 9754307 49946140 0.90350 0.88670 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2010 AMOUNT: $ 104,196. 2011 AMOUNT: $ 46,592. 2012 AMOUNT: $ 29,009. 2013 AMOUNT: $ 148,496. 2014 AMOUNT: $ 1,890. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 159042 159042 11046433 11205475 710274 177569 0 0 801076 755334 762581 710274 3029265 4543898 95001 94997 109747 159042 458787 200269 188834 190645 177569 757317 1135976 2982449 57819 239666 2800602 2760476 221973 2982449 2622304 139172 1000 2760476 2587347 15785 19172 2622304 2531301 2500 53546 2587347 0.43370 0.41110 0.15520 0 0 1900060 1900060 8533774 3893668 4640106 4943810 4330716 613094 7153260 SECURITY DEPOSITS 30062 DEFERRED RENT 19733 49795 X 11449634 -163019 71277 -91742 11541376 -14000 -14000 11527376 11310805 252458 252458 11058347 147128 147128 11205475 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS AT JUNE 30, 2014 AND 2013, IN THE AMOUNT OF $1,151,432 ARE RESTRICTED TO INVESTMENT IN PERPETUITY, THE INCOME FOR WHICH IS EXPENDABLE TO SUPPORT FACULTY DEVELOPMENT. PART X, LINE 2: INCOME TAXES: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COUNCIL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE COUNCIL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE COUNCIL HAD AN INSIGNIFICANT AMOUNT OF UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2015 AND 2014; THEREFORE, NO PROVISION HAS BEEN MADE IN THESE CONSOLIDATED FINANCIAL STATEMENTS. DEFERRED TAXES ARE PROVIDED ON A LIABILITY METHOD, WHEREBY, DEFERRED TAX ASSETS ARE RECOGNIZED FOR DEDUCTIBLE TEMPORARY DIFFERENCES AND OPERATING LOSS AND TAX CREDIT CARRYFORWARDS, AND DEFERRED TAX LIABILITIES ARE RECOGNIZED FOR TAXABLE TEMPORARY DIFFERENCES. TEMPORARY DIFFERENCES ARE THE DIFFERENCES BETWEEN THE REPORTED AMOUNTS OF ASSETS AND LIABILITIES AND THEIR TAX BASES. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE-LIKELY-THAN-NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. DEFERRED TAX ASSETS AND LIABILITIES ARE ADJUSTED FOR THE EFFECTS OF CHANGES IN TAX LAWS AND RATES ON THE DATE OF ENACTMENT. MANAGEMENT EVALUATED THE COUNCIL'S TAX POSITIONS AND CONCLUDED THAT THE COUNCIL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, THE COUNCIL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE INCOME PRESENTED ON CONSOLIDATED FINANCIAL STATEMENTS 218,405. INTERNAL RENT RECLASSIFICATION -147,128. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS REPORTED ON LINE 7C -14,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE EXPENSES PRESENTED ON CONSOLIDATED FINANCIAL STATEMENTS 237,881. FOREIGN CURRENCY TRANSLATION ADJUSTMENTS 577. LOSS ON DISPOSAL OF FIXED ASSETS REPORTED ON LINE 7C 14,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTERNAL RENT RECLASSIFICATION 147,128. CENTRAL AMERICA AND THE CARIBBEAN 1 4 PROGRAM SERVICE STUDENT STUDY ABROAD PROGRAM 478139 EAST ASIA AND THE PACIFIC 2 5 PROGRAM SERVICE STUDENT STUDY ABROAD PROGRAM 854424 EUROPE (INCLUDING ICELAND & GREENLAND) 1 11 PROGRAM SERVICE STUDENT STUDY ABROAD PROGRAM 2418175 MIDDLE EAST AND NORTH AFRICA 1 2 PROGRAM SERVICE STUDENT STUDY ABROAD PROGRAM 388505 SOUTH ASIA 1 2 PROGRAM SERVICE STUDENT STUDY ABROAD PROGRAM 202981 SUB-SAHARAN AFRICA 1 3 PROGRAM SERVICE STUDENT STUDY ABROAD PROGRAM 426604 7 27 0 0 7 27 4768828 0 4768828 0 0 1 0 0 0 1 GENEVA COLLEGE 3200 COLLEGE AVENUE BEAVER FALLS PA 15010 250965376 501(C)(3) 9000 FACULTY DEVELOPMENT INDIANA WESLEYAN UNIVERSITY 4201 S WASHINGTON ST MARION IN 46953 350885591 501(C)(3) 9000 FACULTY DEVELOPMENT 2 PART I, LINE 2: EACH INSTITUTION THAT RECEIVES A GRANT APPLIES THROUGH A COMPETITIVE PROGRAM. A COMMITTEE REVIEWS THE APPLICATIONS AND MAKES AWARD RECOMMENDATIONS. EACH GRANT RECEIPENT IS REQUIRED TO SUBMIT REGULAR PROGRESS REPORTS WHICH ARE REVIEWED BEFORE ANY ADDITIONAL PAYMENTS ARE MADE TO THE GRANTEE. X 1 1 X X 1 0 0 0 0 0 0 1 0 WILLIAM P ROBINSON INTERIM PRESIDENT 234100 0 20000 0 17980 0 19000 0 15494 0 306574 0 0 0 EDWARD O BLEWS JR FORMER PRESIDENT 0 0 0 0 803155 0 0 0 15137 0 818292 0 0 0 PART I, LINE 1A WILLIAM P. ROBINSON, INTERIM PRESIDENT, RECEIVED TAXABLE HOUSING IN THE AMOUNT OF $17,980. PART I, LINE 4A EDWARD O. BLEWS, JR. FORMER PRESIDENT, RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $803,155. PART I, LINE 7 BONUSES ARE PERFORMANCE BASED. FORM 990, PART VI, SECTION A, LINE 6 TO BECOME AND REMAIN A VOTING MEMBER AND RECEIVE FULL MEMBER BENEFITS, AN INSTITUTION MUST DEMONSTRATE THAT IT REFLECTS THE FOLLOWING GENERAL DISTINCTIVES, AS FURTHER DEFINED AS FOLLOWS: MEMBER CAMPUSES OFFER COMPREHENSIVE UNDERGRADUATE CURRICULA ROOTED IN THE ARTS AND SCIENCES AS OUTLINED LATER IN THIS APPLICATION. ALL MEMBER CAMPUSES MUST BE LOCATED IN NORTH AMERICA. ALL U.S. MEMBERS MUST HAVE NON-PROBATIONARY REGIONAL ACCREDITATION. MEMBER CAMPUSES HAVE A PUBLIC, BOARD-APPROVED INSTITUTIONAL MISSION OR PURPOSE STATEMENT THAT IS CHRIST-CENTERED AND ROOTED IN THE HISTORIC CHRISTIAN FAITH. THEIR CURRICULAR AND EXTRA-CURRICULAR PROGRAMS REFLECT THE INTEGRATION OF SCHOLARSHIP, BIBLICAL FAITH AND SERVICE. MEMBER CAMPUSES HAVE A CONTINUING INSTITUTIONAL POLICY AND PRACTICE, EFFECTIVE THROUGHOUT THE TIME THEY ARE MEMBERS, TO HIRE AS FULL-TIME FACULTY MEMBERS AND ADMINISTRATORS (NON-HOURLY STAFF) ONLY PERSONS WHO PROFESS FAITH IN JESUS CHRIST. MEMBER CAMPUSES HAVE BEEN, ARE NOW, AND WILL CONTINUE TO BE SUPPORTIVE OF OTHER CHRISTIAN COLLEGES, AND HAVE A COMMITMENT TO ADVANCE THE CAUSE OF CHRISTIAN HIGHER EDUCATION THROUGH ACTIVE PARTICIPATION IN THE PROGRAMS OF THE COUNCIL AND PAYMENT OF THE ANNUAL DUES. MEMBER CAMPUSES MUST BE NOT-FOR-PROFIT, DEMONSTRATE RESPONSIBLE FINANCIAL OPERATIONS, HAVE INSTITUTIONAL PRACTICES WHICH REFLECT HIGH ETHICAL STANDARDS, AND OPERATE ALL FUND RAISING ACTIVITIES CONSISTENT WITH THE STANDARDS OF THE EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY. FORM 990, PART VI, SECTION A, LINE 7A THOSE BOARD MEMBERS WHO ARE PRESIDENTS OF MEMBER CAMPUSES ARE ELECTED BY THE MEMBERSHIP TO THE BOARD. THE BOARD ITSELF CAN ALSO APPOINT MEMBERS WHO ARE NOT MEMBER PRESIDENTS. FORM 990, PART VI, SECTION B, LINE 11 DRAFT FORM 990 IS CIRCULATED TO ALL BOARD AND BOARD COMMITTEE MEMBERS FOR THEIR REVIEW AND COMMENT. DEADLINE IS GIVEN FOR REVIEW COMMENTS AFTER WHICH FINAL FORM 990 WILL BE FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. FORM 990, PART VI, SECTION B, LINE 15A AN ANNUAL COMPENSATION REVIEW FOR THE PRESIDENT IS CONDUCTED BY THE BOARD EXECUTIVE COMMITTEE. COMPARABLE DATA IS REVIEWED FOR BOTH CCCU MEMBERS AND SIMILAR ORGANIZATIONS. COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE PRESIDENT ALONG WITH COMPARABLE DATA FROM SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FROM THE COUNCIL OFFICES UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: FOREIGN EXCHANGE INVESTMENTS -79,586. ACTIVITIES RELATED TO INDIAN ENTITIES -2,046. LOSS ON INVESTMENT IN SUBSIDIARY 175. FOREIGN CURRENCY TRANSLATION ADJUSTMENTS -3,672. MESP EXPENSES 87. UNITED CHRISTIAN COLLEGE FUND 321 8TH STREET NE WASHINGTON DC 20002 510481496 PROMOTE CCCU SCHOOLS IN 501(C)(3) LINE 11A, I COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES 1 CCCU-UK 8 NORHAM GARDENS OXFORD UK OX2 6QB CONDUCT BUSINESS IN U.K. UK COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES 1 MESP INC 321 8TH STREET NE WASHINGTON DC 20002 522344911 CONDUCT BUSINESS IN EGYPT VA COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES C 2324 1.00000 1 CCCU-AUSTRALIA GPO BOX 5138 SYDNEY AS NSW 2001 CONDUCT BUSINESS IN AUSTRALIA AS COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES C 1.00000 1 BEST SEMESTER INDIA STUDIES PRIVATE LIMITED 129 RACE COURSE COIMBATORE IN 641 018 CONDUCT BUSINESS IN INDIA IN COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES C 218400 7077 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 CCCU-UK Q 1982458 COST CCCU-AUSTRALIA Q 480000 COST