2014-02-05T14:06:01-08:00 2013-06-30 J W HUNT AND COMPANY PO BOX 265 COLUMBIA SC 292020265 990 2012-07-01 570324915 Columbia College COLU 8037863966 1301 Columbia College Drive Columbia SC 29203 John E Sircy 2014-02-04 true William T Pouncey P00309267 8032548196 2012 2015-11-30 17:44:51Z Elizabeth Dinndorf 1301 Columbia College Drive Columbia SC 29203 40617134 false false X www.columbiacollegesc.edu X 1854 SC 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. 27 27 697 200 0 3839125 3729639 27230310 27876143 45301 992837 378336 357290 31493072 32955909 9963550 9788937 0 13135289 13426190 46463 792963 9309514 10278788 32408353 33540378 -915281 -584469 59794352 60951496 18086058 18304314 41708294 42647182 X 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. false false 9788937 9788937 Student Aid - Includes expenditures for all forms of financial aid to students 9089790 Instruction - Expenditures for academic instructional departments within the College 4205009 Student Services - Major expenditures in this office are for the Admissions Office, Financial Aid Office, and Registrar's Office 4971704 3340591 28055440 true true false false false false false false false true true false false false true true true false true false false false false true true false false false true true true false false false false false false false false false false true false false false false true false false false false true 81 0 true 697 true false false false false false false true true false 0 false false false false false false false false false false X 27 27 false false false false false true false true true false false false true true true true true false false false X X John E Sircy 8037863966 1301 Columbia College Dr Columbia SC 29203 Claire Wilson Yarborough 0.00 0.00 X 0 0 0 G Larry Wilson 0.00 0.00 X 0 0 0 Danielle S Walsh 0.00 0.00 X 0 0 0 Rev Scott Middleton 0.00 0.00 X 0 0 0 Bishop Mary Virginia Taylor 0.00 0.00 X 0 0 0 Marguerite Willis 0.00 0.00 X 0 0 0 Jeffrey Selig 0.00 0.00 X 0 0 0 James C Meadors 0.00 0.00 X 0 0 0 Carol Rich Storey 0.00 0.00 X 0 0 0 Carol H Rasco 0.00 0.00 X 0 0 0 John H Lumpkin Jr 0.00 0.00 X 0 0 0 Patricia Stone Wood 0.00 0.00 X 0 0 0 Kay P Phillips 0.00 0.00 X 0 0 0 Rebecca Laffitte 0.00 0.00 X 0 0 0 David T Collier 0.00 0.00 X 0 0 0 Mary Cantando 0.00 0.00 X 0 0 0 Cynthia Pryor Hardy 0.00 0.00 X 0 0 0 Jean E Duke 0.00 0.00 X 0 0 0 Edward Sellers 0.00 0.00 X 0 0 0 Helen N Grant 0.00 0.00 X 0 0 0 Larry Elliott 0.00 0.00 X 0 0 0 Rev Lee C Bines 0.00 0.00 X 0 0 0 Wanda Bigham 0.00 0.00 X 0 0 0 Rev Quay W Adams 0.00 0.00 X 0 0 0 Judy Davis 0.00 0.00 X 0 0 0 Barbara Parks 40.00 0.00 X 54607 0 11396 Dr Caroline Whitson 40.00 0.00 X 101786 0 11921 Amy Lanier 40.00 0.00 X 74712 0 14412 Dr Laurie B Hopkins 40.00 0.00 X 97613 0 25622 Ronald White 40.00 0.00 X 100712 0 27322 John D Jones 40.00 0.00 X 125670 0 25679 Elizabeth Dinndorf 40.00 0.00 X 87228 0 6058 642328 122410 3 false true false 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 7 13896 399809 543722 2772212 202521 3729639 Tuition and fees 24528016 24528016 Interest on loans receiva 7536 7536 Auxiliary enterprises 3340591 3340591 27876143 410054 410054 0 0 93921 22368 71553 71553 71553 8214740 4100 7603438 32619 611302 -28519 582783 582783 6984 13896 2800 4184 0 0 Other 281553 281553 281553 32955909 28157696 1064390 0 9788937 9788937 0 0 792668 661407 131261 0 9602352 8333843 926399 342110 675648 550318 104645 20685 1623266 1349694 208892 64680 732256 586516 114856 30884 0 50701 911 49790 59941 59941 0 46463 46463 0 0 851931 242090 597589 12252 0 0 0 1487667 1428160 59507 323775 282016 32145 9614 0 17599 11800 3941 1858 288474 257725 30749 0 1915980 1839341 76639 379040 379040 Repairs and maintenance 534711 513212 21499 Miscellaneous 655356 210051 422020 23285 Food Service Contracts 1005181 1005181 Operations 1319981 1121860 174495 23626 1388451 533785 768421 86245 33540378 28055440 4691975 792963 3500 3431 686384 1607012 1311952 923594 1077004 1156576 0 0 1642394 1707833 10786 4056 1088 4383 62460912 30056242 33632848 32404670 20076698 22197742 1154932 752527 0 0 196766 189672 59794352 60951496 685081 639154 81386 70128 12090000 11183333 2589970 3919059 2639621 2492640 18086058 18304314 X 18641827 17410226 4534451 6509166 18532016 18727790 41708294 42647182 59794352 60951496 X -584469 1406584 116773 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21701488 192348 2432050 1193915 23131971 22962074 227459 -457272 1030773 21701488 20121005 407128 3613104 1179163 22962074 17768988 1354206 2056690 1058879 20121005 22912419 521610 -4543529 1121512 17768988 0.01730 0.98270 false false false 1501212 1501212 40773336 17452897 23320439 20186364 12603345 7583019 32404670 US Government advances 1787185 Obligation under split-interest agreemen 216986 Obligation under interest rate swap 315478 Funds held for others 172991 2492640 X 24743244 1406584 -9641617 -8235033 32978277 -22368 -22368 32955909 23804356 52915 52915 23751441 9788937 9788937 33540378 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. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized 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. X X X X X X X true Elizabeth Wolff 23 Oakmen Ct E Columbia SC 29209 Grant writing false 43872 43872 SC Golf Tournament 20880 13896 6984 2800 20880 13896 6984 2800 2800 4184 true 0 0 Scholarships and Grants 810 9788937 Grantmaker's Description of How Grants are Used 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. X X X false true X X false false false false false false false false false false John D Jones 125268 402 12787 12892 151349 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. A Educ Fac Auth for Private 576000286 2010-12-20 6100000 HVAC & energy saving improveme false false false A 406667 6100000 6100000 2011 false false true true A false false true true false false false true A false false true false false false false true A true Supplemental Information Part VI 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. X 3 202521 Market quotations X 1 X Payment for catering services 1 1632 Cost X Payment for catering services 1 856 Cost false true false Part I, Line 33, Revenues Not Reported 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. 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. Form 990, Part XI, Line 9 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 VI, Line 19 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 12c 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 11b 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 III, Line 4d 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 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 false false true false false false false false false false false false false false false false false false false