COLUMBIA COLLEGE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA COLLEGE (EIN 57-0324915)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-05
- IRS object ID
- 201410369349300936
- Schema version
- 2012v2.0
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-05T14:06:01-08:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J W HUNT AND COMPANY | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 265 | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 292020265 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570324915 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Columbia College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COLU | NameControl |
| Phone | 8037863966 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 Columbia College Drive | AddressLine1 |
| City | Columbia | City |
| State | SC | State |
| ZIP Code | 29203 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | John E Sircy | Name |
| Title | VP - Finance & Admin | Title |
| Date Signed | 2014-02-04 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | William T Pouncey | Name |
| PTIN | P00309267 | PTIN |
| Phone | 8032548196 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Elizabeth Dinndorf | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 Columbia College Drive | AddressLine1 |
| City | Columbia | City |
| State | SC | State |
| ZIP Code | 29203 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 40617134 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.columbiacollegesc.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1854 | YearFormation |
| State Legal Domicile | SC | StateLegalDomicile |
| Activity Or Mission Description | Columbia College provides educational opportunities that develop students' capacity for critical thought and expression, life-long learning, acceptance of personal responsibility, and commitment to service and social justice. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 697 | TotalNbrEmployees |
| Total Nbr Volunteers | 200 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 3839125 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3729639 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 27230310 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 27876143 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 45301 | InvestmentIncomePriorYear |
| Investment Income Current Year | 992837 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 378336 | OtherRevenuePriorYear |
| Other Revenue Current Year | 357290 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 31493072 | TotalRevenuePriorYear |
| Total Revenue Current Year | 32955909 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9963550 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 9788937 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 13135289 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 13426190 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 46463 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 792963 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 9309514 | OtherExpensePriorYear |
| Other Expenses Current Year | 10278788 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 32408353 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33540378 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -915281 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -584469 | RevenuesLessExpensesCY |
| Total Assets BOY | 59794352 | TotalAssetsBOY |
| Total Assets EOY | 60951496 | TotalAssetsEOY |
| Total Liabilities BOY | 18086058 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 18304314 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 41708294 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 42647182 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Columbia College provides educational opportunities that develop students' capacity for critical thought and expression, life-long learning, acceptance of personal responsibility, and commitment to service and social justice. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 9788937 | Expense |
| Grants | 9788937 | Grants |
| Description | Student Aid - Includes expenditures for all forms of financial aid to students | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 9089790 | Expense |
| Description | Instruction - Expenditures for academic instructional departments within the College | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4205009 | Expense |
| Description | Student Services - Major expenditures in this office are for the Admissions Office, Financial Aid Office, and Registrar's Office | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 4971704 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 3340591 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 28055440 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | true | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 81 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 697 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | John E Sircy | NamePerson |
| Telephone Number | 8037863966 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 Columbia College Dr | AddressLine1 |
| City | Columbia | City |
| State | SC | State |
| ZIP Code | 29203 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (32 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| Claire Wilson Yarborough | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| G Larry Wilson | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Danielle S Walsh | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Rev Scott Middleton | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Bishop Mary Virginia Taylor | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Marguerite Willis | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Jeffrey Selig | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| James C Meadors | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Carol Rich Storey | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Carol H Rasco | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| John H Lumpkin Jr | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Patricia Stone Wood | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Kay P Phillips | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Rebecca Laffitte | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| David T Collier | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Mary Cantando | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Cynthia Pryor Hardy | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Jean E Duke | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Edward Sellers | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Helen N Grant | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Larry Elliott | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Rev Lee C Bines | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Wanda Bigham | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Rev Quay W Adams | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Judy Davis | |||||||
| Trustee | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Barbara Parks | |||||||
| Former VP-Adv | 40.00 | 0.00 | 54607 | 0 | 11396 | X | |
| Dr Caroline Whitson | |||||||
| Former Presiden | 40.00 | 0.00 | 101786 | 0 | 11921 | X | |
| Amy Lanier | |||||||
| VP-Advancement | 40.00 | 0.00 | 74712 | 0 | 14412 | X | |
| Dr Laurie B Hopkins | |||||||
| Provost | 40.00 | 0.00 | 97613 | 0 | 25622 | X | |
| Ronald White | |||||||
| Former VP-Enrol | 40.00 | 0.00 | 100712 | 0 | 27322 | X | |
| John D Jones | |||||||
| Former VP-Finan | 40.00 | 0.00 | 125670 | 0 | 25679 | X | |
| Elizabeth Dinndorf | |||||||
| President | 40.00 | 0.00 | 87228 | 0 | 6058 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 642328 | TotalReportableCompFromOrg |
| Total Other Compensation | 122410 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Ray Lyerly | |||||
| 7714 Castleton Lane | Columbia | SC | 29223 | Roofing & Maint | 126126 |
| Weathers Contracting | |||||
| PO Box 3699 | West Columbia | SC | 29171 | Contractor | 441295 |
| Total Comfort | |||||
| 346 Orchard Drive | West Columbia | SC | 29170 | Climate control svc | 305878 |
| Catalyst Communications | |||||
| 8358 Main Street 1st Floor | Ellicott City | MD | 21043 | Advertising | 247870 |
| Art & Science Group LLC | |||||
| 300 E Lombard Street Suite 610 | Baltimore | MD | 21202 | Strategic consultant | 309774 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Fundraising Events | 13896 | FundraisingEvents |
| Related Organizations | 399809 | RelatedOrganizations |
| Government Grants | 543722 | GovernmentGrants |
| All Other Contributions | 2772212 | AllOtherContributions |
| Noncash Contributions | 202521 | NoncashContributions |
| Total Contributions | 3729639 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| Tuition and fees | 24528016 | 24528016 |
| Interest on loans receiva | 7536 | 7536 |
| Auxiliary enterprises | 3340591 | 3340591 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 27876143 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 410054 | TotalRevenueColumn |
| Exclusion | $410,054 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 93921 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 22368 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 71553 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 71553 | TotalRevenueColumn |
| Exclusion | $71,553 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 8214740 | Securities |
| Other | 4100 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 7603438 | Securities |
| Other | 32619 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 611302 | Securities |
| Other | -28519 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 582783 | TotalRevenueColumn |
| Exclusion | $582,783 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 6984 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 13896 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 2800 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4184 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other | Description |
| Total Revenue Column | 281553 | TotalRevenueColumn |
| Related Or Exempt Function Income | 281553 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 281553 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 32955909 | TotalRevenueColumn |
| Related Or Exempt Function Income | 28157696 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,064,390 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9788937 | Total |
| Program Services | 9788937 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 792668 | Total |
| Management And General | 661407 | ManagementAndGeneral |
| Fundraising | 131261 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9602352 | Total |
| Program Services | 8333843 | ProgramServices |
| Management And General | 926399 | ManagementAndGeneral |
| Fundraising | 342110 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 675648 | Total |
| Program Services | 550318 | ProgramServices |
| Management And General | 104645 | ManagementAndGeneral |
| Fundraising | 20685 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1623266 | Total |
| Program Services | 1349694 | ProgramServices |
| Management And General | 208892 | ManagementAndGeneral |
| Fundraising | 64680 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 732256 | Total |
| Program Services | 586516 | ProgramServices |
| Management And General | 114856 | ManagementAndGeneral |
| Fundraising | 30884 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50701 | Total |
| Program Services | 911 | ProgramServices |
| Management And General | 49790 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59941 | Total |
| Management And General | 59941 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46463 | Total |
| Fundraising | 46463 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 851931 | Total |
| Program Services | 242090 | ProgramServices |
| Management And General | 597589 | ManagementAndGeneral |
| Fundraising | 12252 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1487667 | Total |
| Program Services | 1428160 | ProgramServices |
| Management And General | 59507 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 323775 | Total |
| Program Services | 282016 | ProgramServices |
| Management And General | 32145 | ManagementAndGeneral |
| Fundraising | 9614 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17599 | Total |
| Program Services | 11800 | ProgramServices |
| Management And General | 3941 | ManagementAndGeneral |
| Fundraising | 1858 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 288474 | Total |
| Program Services | 257725 | ProgramServices |
| Management And General | 30749 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1915980 | Total |
| Program Services | 1839341 | ProgramServices |
| Management And General | 76639 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 379040 | Total |
| Management And General | 379040 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Repairs and maintenance | 534711 | 513212 | 21499 | |
| Miscellaneous | 655356 | 210051 | 422020 | 23285 |
| Food Service Contracts | 1005181 | 1005181 | ||
| Operations | 1319981 | 1121860 | 174495 | 23626 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1388451 | Total |
| Program Services | 533785 | ProgramServices |
| Management And General | 768421 | ManagementAndGeneral |
| Fundraising | 86245 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33540378 | Total |
| Program Services | 28055440 | ProgramServices |
| Management And General | 4691975 | ManagementAndGeneral |
| Fundraising | 792963 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3500 | BOY |
| EOY | 3431 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 686384 | BOY |
| EOY | 1607012 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1311952 | BOY |
| EOY | 923594 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1077004 | BOY |
| EOY | 1156576 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1642394 | BOY |
| EOY | 1707833 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10786 | BOY |
| EOY | 4056 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1088 | BOY |
| EOY | 4383 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 62460912 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 30056242 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33632848 | BOY |
| EOY | 32404670 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20076698 | BOY |
| EOY | 22197742 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1154932 | BOY |
| EOY | 752527 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 196766 | BOY |
| EOY | 189672 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59794352 | BOY |
| EOY | 60951496 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 685081 | BOY |
| EOY | 639154 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81386 | BOY |
| EOY | 70128 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12090000 | BOY |
| EOY | 11183333 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2589970 | BOY |
| EOY | 3919059 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2639621 | BOY |
| EOY | 2492640 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18086058 | BOY |
| EOY | 18304314 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18641827 | BOY |
| EOY | 17410226 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4534451 | BOY |
| EOY | 6509166 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18532016 | BOY |
| EOY | 18727790 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41708294 | BOY |
| EOY | 42647182 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59794352 | BOY |
| EOY | 60951496 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -584469 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1406584 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 116773 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 21701488 | BeginningOfYearBalance |
| Contributions | 192348 | Contributions |
| Investment Earnings Or Losses | 2432050 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1193915 | GrantsOrScholarships |
| End Of Year Balance | 23131971 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 22962074 | BeginningOfYearBalance |
| Contributions | 227459 | Contributions |
| Investment Earnings Or Losses | -457272 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1030773 | GrantsOrScholarships |
| End Of Year Balance | 21701488 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 20121005 | BeginningOfYearBalance |
| Contributions | 407128 | Contributions |
| Investment Earnings Or Losses | 3613104 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1179163 | GrantsOrScholarships |
| End Of Year Balance | 22962074 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 17768988 | BeginningOfYearBalance |
| Contributions | 1354206 | Contributions |
| Investment Earnings Or Losses | 2056690 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1058879 | GrantsOrScholarships |
| End Of Year Balance | 20121005 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 22912419 | BeginningOfYearBalance |
| Contributions | 521610 | Contributions |
| Investment Earnings Or Losses | -4543529 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1121512 | GrantsOrScholarships |
| End Of Year Balance | 17768988 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.01730 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.98270 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1501212 | OtherCostOrOtherBasis |
| Book Value | 1501212 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 40773336 | OtherCostOrOtherBasis |
| Depreciation | 17452897 | Depreciation |
| Book Value | 23320439 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20186364 | OtherCostOrOtherBasis |
| Depreciation | 12603345 | Depreciation |
| Book Value | 7583019 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 32404670 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| US Government advances | $1,787,185 |
| Obligation under split-interest agreemen | $216,986 |
| Obligation under interest rate swap | $315,478 |
| Funds held for others | $172,991 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2492640 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 24743244 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1406584 | NetUnrealizedGainsInvestments |
| Other Revenues | -9641617 | OtherRevenues |
| Revenue Not Rptd F990 | -8235033 | RevenueNotRptdF990 |
| Revenue Subtotal | 32978277 | RevenueSubtotal |
| Other Revenues Not Included | -22368 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -22368 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 32955909 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 23804356 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 52915 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 52915 | ExpensesNotRptdF990 |
| Expenses Subtotal | 23751441 | ExpensesSubtotal |
| Other Expenses Not Included | 9788937 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 9788937 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 33540378 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part XII, Line 4b | Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | Scholarships and other student aid $9788937 |
| Part XII, Line 2d | Part XII, Line 2d: Other expenses and losses per audited F/S | Change in value of split int agreements $30547 Rental expenses $22368 |
| Part X | Part X : FIN48 Footnote | The College has determined that there are no significant uncertain positions taken or expected to be taken requiring recognition as liabilities or disclosure in the financial statements. The College is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for tax years prior to 2010. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | Identifier |
| Explanation | The nondiscriminatory policy is on the Columbia College web site, www.columbiasc.edu. All solicitations encourage prospective students to visit the web site for more information. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Solicitation Of Govt Grants | X | SolicitationOfGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | true | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elizabeth Wolff | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23 Oakmen Ct E | AddressLine1 |
| City | Columbia | City |
| State | SC | State |
| ZIP Code | 29209 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Grant writing | Activity |
| Fundraiser Control Of Funds | false | FundraiserControlOfFunds |
| Amount Retained By Contractor | 43872 | AmountRetainedByContractor |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 43872 | TotalRetainedByContractors |
| Licensed States | SC | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Golf Tournament | NameOfEvent1 |
| Gross Receipts Event1 | 20880 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 13896 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 6984 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 2800 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 20880 | GrossReceiptsTotal |
| Charitable Contributions Total | 13896 | CharitableContributionsTotal |
| Gross Revenue Total Events | 6984 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 2800 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 2800 | DirectExpenseSummaryEvents |
| Net Income Summary | 4184 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
| Total Nbr Of501 C3 And Govt Grants | 0 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships and Grants | TypeOfGrant |
| Number Of Recipients | 810 | NumberOfRecipients |
| Amount Of Cash Grant | 9788937 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Grantmaker's Description of How Grants are Used | Identifier |
| Explanation | All grants are awarded only after confirming a student's eligibility - consistent to all grant criteria. Each scholarship and grant is reconciled at the end of each semester and award year to verify students maintain eligibility. Reports monitoring GPA, citizenship, federal and institutional eligibility are used to award and ensure reconciliation for each fund. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | false | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | John D Jones | NamePerson |
| Title | Former VP-Finan | Title |
| Base Compensation Filing Org | 125268 | BaseCompensationFilingOrg |
| Other Compensation Filing Org | 402 | OtherCompensationFilingOrg |
| Deferred Comp Filing Org | 12787 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 12892 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 151349 | TotalCompensationFilingOrg |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Sch J, Part I, Line 1b | Part I, Line 1b: Reason for not following policy regarding payment provisions for expenses | The College does not have a written policy regarding the use of social clubs, but has an understanding that it is to be used for College business and events. |
| Sch J, Part I, Line 1a | Part I, Line 1a: Relevant information in regards to selections on 1a. | The College pays dues and membership fees to a social club on behalf of its President. This membership provides a venue for College related events. It is included in the President's employment contract which is approved by the trustees. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Educ Fac Auth for Private | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 576000286 | IssuerEIN |
| Date Issued | 2010-12-20 | DateIssued |
| Issue Price | 6100000 | IssuePrice |
| Description Of Purpose | HVAC & energy saving improveme | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 406667 | AmountRetired |
| Total Proceeds | 6100000 | TotalProceeds |
| Capital Expenditures | 6100000 | CapitalExpenditures |
| Year Of Subst Completion | 2011 | YearOfSubstCompletion |
| Current Refunding | false | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | true | MngmentCntrctBondFinancdPrprty |
| Engage Bond Counsel Contracts | true | EngageBondCounselContracts |
| Any Research Agreements | false | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | true | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiled |
| Rebate Not Due Yet | false | RebateNotDueYet |
| Exception To Rebate | true | ExceptionToRebate |
| No Rebate Due | false | NoRebateDue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Written Proc To Monitor Reqs | true | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | true | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Information | Identifier |
| Return Reference | Part VI | ReturnReference |
| Explanation | Pt III, Q 3a: We have a food service contract that complies with Revenue Procedure 97-13.Pt IV, Q 6: We elected the two year exception to rebate. | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 3 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 202521 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Market quotations | MethodOfDeterminingRevenues |
Collectibles Collectibles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | Payment for catering services | 1 | 1632 | Cost |
| X | Payment for catering services | 1 | 856 | Cost |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part I, Line 33, Revenues Not Reported | Identifier |
| Explanation | Part I, line 18 - No amount was reported on Form 990, Part VIII, line 1g, for collectibles, because the College has a policy of not capitalizing collectibles as permitted by Financial Accounting Standards Board Accounting Standards Codification Subtopic 958-360-xx. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section B, Line 15 | The President's compensation is set by the trustees annually and documented in a written contract. No independent review or comparability data is documented in this process. Trustees do not approve compensation contracts for other officers and key employees. | |
| Form 990, Part VI, Line 12c - Explanatio | Trustees must disclose annually any conflicts of interest. Officers and key employees are governed by the staff policies and procedures manual which states that outside employment may not conflict with the interests of the College. Trustees complete conflict of interest disclosures annually. Any conflicts of interest are evaluated on a case by case basis. The date, no conflicts of interest have been identified. | |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Net Unrealized Loss on Interest Rate Swap = $147320 | Form 990, Part XI, Line 9 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Change in value of split int agreements = -$30547 | Form 990, Part XI, Line 9 |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The College makes the referenced documents available upon request and through public posting of the Form 990 (on another's web site). | Form 990, Part VI, Line 19 |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Trustees must disclose annually any conflicts of interest. Officers and key employees are governed by the staff policies and procedures manual, which states that outside employment may not conflict with the interests of the College. Trustees complete conflict of interest disclosures annually. Any conflicts of interest are evaluated on a case by case basis. The date, no conflicts of interest have been identified. | Form 990, Part VI, Line 12c |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The College's VP for Finance and Administration and Associate VP of Finance review the Form 990 prior to its filing. The Form 990 is not available to the board prior to its filing, but is subsequently reviewed with them. | Form 990, Part VI, Line 11b |
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: Student Aid - Includes expenditures for all forms of financial aid to students OTHER PROGRAM SERVICES 5: Academic Support - Expenditures in connection with the operation of the College's library | Form 990, Part III, Line 4d |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| SC Conference - United Methodist Church | |||||||||
| 4908 Colonial Drive Suite 101 | Columbia | SC | 29203 | Provides annual support to the College. | SC | 501 (c)(3) | 170 b1(A)(i) | NA | false |
| Columbia College Foundation | |||||||||
| 1301 Columbia College Drive | Columbia | SC | 29203 | Special project fundraising to benefit Columbia College | SC | 501 (c)(3) | 170 b1(A)(vi) | NA | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
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