2015-01-23T12:00:03-06:00 2014-06-30 CROWE HORWATH LLP 9600 BROWNSBORO ROAD SUITE 400 LOUISVILLE KY 402411122 990 2013-07-01 430655867 COLUMBIA COLLEGE COLU 5738758700 1001 Rogers Street Columbia MO 65216 BRUCE BOYER CFO 2015-01-21 true Rachel Spurlock P00520729 5023263996 2013 2016-03-07 17:11:31Z DR SCOTT DALRYMPLE 1001 Rogers Street Columbia MO 65216 127879004 false X WWW.CCIS.EDU X 1851 MO COLUMBIA COLLEGE IMPROVES THE LIVES OF DIVERSE UNDERGRADUATE AND GRADUATE LEARNERS THROUGH EXEMPLARY TEACHING. 21 17 2681 30 0 0 2632681 1901840 107378877 102360494 3065039 2605404 18084 113660 113094681 106981398 7139460 7817476 0 0 59355381 61807664 0 0 2186344 29361823 30146121 95856664 99771261 17238017 7210137 216046152 233533136 11353729 9700055 204692423 223833081 COLUMBIA COLLEGE IMPROVES THE LIVES OF DIVERSE UNDERGRADUATE AND GRADUATE LEARNERS THROUGH EXEMPLARY TEACHING. false false 94720932 7817476 102495369 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 29,157 STUDENTS DURING THE YEAR THROUGH ONLINE AND IN-SEAT CLASSES OFFERED AT THE MAIN CAMPUS LOCATED IN COLUMBIA, MISSOURI AND THROUGH 34 CAMPUSES LOCATED THROUGHOUT THE UNITED STATES. FINANCIAL ASSISTANCE FROM FEDERAL, STATE, AND INSTITUTIONAL RESOURCES WAS PROVIDED TO 23,940 STUDENTS IN THE FORM OF NEED AND NON-NEED BASED FINANCIAL ASSISTANCE, AND MERIT BASED SCHOLARSHIPS. 94720932 true true false false false false false false true true false false false true false true false true false false false false false false false false false true true false false false false false true false false true false false false false false false false false false true 32750 0 true 2681 true false false false false false false false false false false X 21 17 false false false false false false false true true false false true true true true true true true false false CA X BRUCE BOYER CFO 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 ANITA TIMMONS VICE CHAIR 5.00 X X 0 0 0 DAISY GROSSNICKLE BOARD CHAIR 8.00 X X 0 0 0 JANET WRIGHT SECRETARY 2.00 X X 0 0 0 AMY DARNELL TRUSTEE/ASSOCIATE PROFESSOR 45.00 X 87106 0 13221 BRAD STAGG TRUSTEE 2.00 X 0 0 0 CAROL WINKLER TRUSTEE 2.00 X 0 0 0 CHRIS BABAYCO TRUSTEE/ASSISTANT PROFESSOR 45.00 X 60806 0 11186 GARY DREWING TRUSTEE 2.00 X 0 0 0 GEORGE HULETT TRUSTEE 2.00 X 0 0 0 HELEN COE SIMONS TRUSTEE 2.00 X 0 0 0 JERRY DAUGHERTY TRUSTEE 2.00 X 0 0 0 JOLENE SCHULZ TRUSTEE 2.00 X 0 0 0 JOSEPH DUBINSKI TRUSTEE 2.00 X 0 0 0 JUDY CUNNINGHAM TRUSTEE 2.00 X 0 0 0 LYNNE STUVER BAKER TRUSTEE 2.00 X 0 0 0 MARK BAISLEY TRUSTEE 2.00 X 0 0 0 MITCHELL HUMPHREYS TRUSTEE 2.00 X 0 0 0 STEVE ERDEL TRUSTEE 2.00 X 0 0 0 STEVEN FISHMAN TRUSTEE 2.00 X 0 0 0 WALTER BIXBY TRUSTEE 2.00 X 0 0 0 WILLIAM JOHNSTON TRUSTEE 2.00 X 0 0 0 BRUCE BOYER TREASURER 45.00 X 138314 0 29503 FAYE BURCHARD SECRETARY 45.00 X 122106 0 16542 GERALD BROUDER PRESIDENT (PARTIAL YEAR THRU 7/31/2013) 45.00 X 485781 0 26494 SCOTT DALRYMPLE PRESIDENT (STARTED 5/1/2014) 45.00 X 0 0 0 TERRY SMITH EXECUTIVE VP / INTERIM PRESIDENT 45.00 X 200423 0 32918 DAVID RANDERSON FORMER VICE PRESIDENT FOR ADULT HIGHER EDUCATION 45.00 X 184804 0 23628 GARY MASSEY DEAN FOR ADULT HIGHER EDUCATION 45.00 X 159056 0 16970 KEVIN PALMER VICE PRESIDENT OF ENROLLMENT & MARKETING 45.00 X 194462 0 31468 CHARLES ROEBUCK FACULTY 45.00 X 136846 0 9728 MICHAEL LYMAN FACULTY 45.00 X 133903 0 17408 MIKE KATEMAN DIRECTOR OF DEVELOPMENT 45.00 X 139838 0 20697 ROBERT BURCHARD ATHLETIC DIRECTOR 45.00 X 132012 0 17470 WILLIAM HANNA FACULTY 45.00 X 148147 0 16307 2323604 0 283540 25 false true false BVK 250 WEST COVENTRY CT MILWAUKEE WI 53217 MARKETING SERVICES 3601304 SM WILSON & CO 2185 HAMPTON AVENUE ST LOUIS MO 63139 CONSTRUCTION SERVICES 1585562 SIMON OSWALD ASSOCIATES 700 CHERRY STREET COLUMBIA MO 65201 ARCHITECT SERVICES 646998 CENTRAL TRUST AND INVESTMENT CO 720 E BROADWAY COLUMBIA MO 65201 INVESTMENT ADVISORY 338307 OUTFRONT COMMUNICATIONS 47 EAST BROADWAY COLUMBIA MO 65203 EDITORIAL SERVICES 152320 7 1074110 827730 91692 1901840 TUITION AND FEES 611710 98462943 98462943 HOUSING AND BOARD FEES 611710 2166878 2166878 TEXTBOOK COMMISSIONS 611710 933152 933152 APPLICATION FEES 611710 430232 430232 GRADUATION FEES 611710 367289 367289 0 0 0 0 102360494 3892068 3892068 0 0 76608 97823 -21215 0 -21215 -21215 19445479 67640 20769820 29963 -1324341 37677 -1286664 -1286664 0 0 0 MISCELLANEOUS 900099 134875 134875 0 0 0 0 0 0 134875 106981398 102495369 0 2584189 0 7817476 7817476 0 0 1985177 1096099 728243 160835 148320 148320 49389987 48000547 492644 896796 2083419 1976518 37816 69085 4532750 4372735 73645 86370 3668011 3520932 74375 72704 0 32364 14460 17715 189 76700 76700 0 0 405741 405741 2270210 2170791 38578 60841 5360686 5335836 24850 790177 666688 89263 34226 2945870 2916091 15345 14434 209993 209993 4368873 4179039 67000 122834 1492058 1304988 88127 98943 0 337486 314800 14704 7982 0 0 5753735 5386934 129459 237342 469231 389461 70385 9385 BAD DEBT 1513600 1513600 PROGRAM SUPPORT 1329585 1283762 45823 PRINTING AND PUBLICATIONS 1253950 1025649 43274 185027 FOOD SERVICE 1167374 1076213 32483 58678 368488 0 368488 0 99771261 94720932 2863985 2186344 0 68650 93633 9367954 13196297 1251596 895602 5521128 5195014 0 0 0 0 115103 65534 95270 83512 1405401 1758777 109506336 43383921 63692781 66122415 134437290 146035715 0 0 0 0 90979 86637 216046152 233533136 9545167 8204303 326556 281462 0 0 1482006 1214290 11353729 9700055 X 188875179 206294808 5225261 6717745 10591983 10820528 204692423 223833081 216046152 233533136 7210137 11930521 0 X false true X true true true X 1856308 2013149 2606076 2632681 1901840 11010054 0 0 1856308 2013149 2606076 2632681 1901840 11010054 0 11010054 1619235 2831424 3802907 3906087 3968676 16128329 0 0 0 0 0 0 0 27138383 508547707 0.40570 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 106275763 625856 12849628 418569 2500000 116832678 91416119 8474554 6824349 439259 106275763 79647474 12374492 -293747 312100 91416119 57310645 13537544 9036543 237258 79647474 42338534 12057588 3041182 126659 0 0 57310645 0.87200 0.09300 0.03500 false false 4371719 4371719 79957657 28549344 51408313 1041550 703392 338158 22940019 14131185 8808834 1195391 1195391 66122415 0 ANNUITIES 1136609 PERKINS LOANS 77681 1214290 110690312 11930521 39287 11969808 98720504 405741 7855153 8260894 106981398 91549654 39287 39287 91510367 405741 7855153 8260894 99771261 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 2d, Other revenues in audited financial statements not in form 990 RENTAL EXPENSES - 97823; GAIN ON ANNUITY OBLIGATIONS - -58536; Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 7817476; GAIN ON SALE OF EQUIPMENT - 37677; Schedule D, Part XII, Line 2d, Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 97823; GAIN ON ANNUITY OBLIGATIONS - -58536; Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 7817476; GAIN ON SALE OF EQUIPMENT - 37677; 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 NONDISCRIMINATION INFORMATION INCLUDED IN STUDENT CATALOG. Schedule E, Part I, Line 6a, Financial aid or assistance from a governmental agency 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. true INSTITUTIONAL SCHOLARSHIPS 2150 7817476 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds THE COLLEGE'S 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 WILLIAM HANNA FACULTY 147547 0 0 0 600 0 5611 0 10696 0 164454 0 0 0 KEVIN PALMER VICE PRESIDENT OF ENROLLMENT & MARKETING 188952 0 5000 0 510 0 16163 0 15305 0 225930 0 0 0 BRUCE BOYER TREASURER 132804 0 5000 0 510 0 8517 0 20986 0 167817 0 0 0 TERRY SMITH EXECUTIVE VP / INTERIM PRESIDENT 192609 0 5000 0 2814 0 16513 0 16405 0 233341 0 0 0 GARY MASSEY DEAN FOR ADULT HIGHER EDUCATION 157594 0 0 0 1462 0 9765 0 7205 0 176026 0 0 0 MIKE KATEMAN DIRECTOR OF DEVELOPMENT 134328 0 5000 0 510 0 9023 0 11674 0 160535 0 0 0 DAVID RANDERSON FORMER VICE PRESIDENT FOR ADULT HIGHER EDUCATION 176990 0 5000 0 2814 0 14783 0 8845 0 208432 0 0 0 GERALD BROUDER PRESIDENT (PARTIAL YEAR THRU 7/31/2013) 319505 0 125000 0 41276 0 20400 0 6094 0 512275 0 9208 0 MICHAEL LYMAN FACULTY 132923 0 0 0 980 0 7678 0 9730 0 151311 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 GERALD BROUDER, FORMER PRESIDENT, PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE AMOUNT PAID BY THE PLAN TO GERALD BROUDER WAS $31,744. 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 1648080 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false BANK AFFILIATED WITH CENTRAL TRUST STEVE ERDEL, COLLEGE TRUSTEE, IS THE PRESIDENT OF A BANK AFFILIATED WITH CENTRAL TRUST 349517 INVESTMENT MANAGEMENT SERVICES false REINHARDTWILSON JOINT VENTURE JERRY DAUGHERTY, COLLEGE TRUSTEE, IS THE OWNER OF REINHARDT CONSTRUCTION 418124 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false ROBERT BURCHARD HUSBAND OF FAYE BURCHARD, OFFICER 148320 COMPENSATION false X 3 91692 MARKET VALUE 0 false true false Schedule M, Part I, Explanations of reporting method for number of contributions SECURITIES - PUBLICLY TRADED: NUMBER OF CONTRIBUTIONS Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. NUMBER OF CONTRIBUTIONS Form 990, Part VI, Sec A, 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, Sec B, Line 11b, Review of form 990 by governing body THE MEMBERS OF THE BOARD REVIEWS A DRAFT OF THE 990 PRIOR TO SUBMISSION. THE CHIEF FINANCIAL OFFICER REVIEWS THE DRAFT OF THE 990 WITH THE MEMBERS OF THE BOARD AND ANSWERS ALL QUESTIONS THAT THE BOARD MEMBERS MAY HAVE. Form 990, Part VI, Sec B, 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 OF OFFICER HAS A CONFLICT OF INTEREST. Form 990, Part VI, Sec B, 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, Sec C, 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 VI, SECTION B, LINE 15B, COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES THE COLLEGE PRESIDENT REVIEWS ANNUALLY, AND DETERMINES COMPENSATION OF THE FOLLOWING OFFICERS: EXECUTIVE VICE PRESIDENT AND DEAN FOR ACADEMIC AFFAIRS VICE PRESIDENT FOR ADULT HIGHER EDUCATION CHIEF FINANCIAL OFFICER DEAN FOR CAMPUS LIFE DIRECTOR OF ATHLETICS VICE PRESIDENT OF ENROLLMENT & MARKETING EXECUTIVE DIRECTOR FOR DEVELOPMENT CHIEF INFORMATION OFFICER EXECUTIVE DIRECTOR FOR HUMAN RESOURCES EXECUTIVE DIRECTOR FOR ADMINISTRATIVE SERVICES