2014-01-21T19:00:08-06:00 2013-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2012-07-01 430655867 COLUMBIA COLLEGE COLU 5738758700 1001 Rogers Street Columbia MO 65216 BRUCE BOYER 2014-01-17 true Rachel Spurlock P00520729 5023263996 2012 2015-11-30 17:44:51Z DR TERRY SMITH 1001 Rogers Street Columbia MO 65216 118799979 false X WWW.CCIS.EDU X 1851 MO COLUMBIA COLLEGE IMPROVES THE LIVES OF DIVERSE UNDERGRADUATE AND GRADUATE LEARNERS THROUGH EXEMPLARY TEACHING. 20 16 2650 30 0 0 2606076 2632681 104425341 107378877 3819763 3065039 69048 18084 110920228 113094681 5790043 7139460 0 0 56935470 59355381 0 0 2160159 27105726 29361823 89831239 95856664 21088989 17238017 193080357 216046152 10045076 11353729 183035281 204692423 COLUMBIA COLLEGE IMPROVES THE LIVES OF DIVERSE UNDERGRADUATE AND GRADUATE LEARNERS THROUGH EXEMPLARY TEACHING. false false 90841355 7139460 107423543 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 31,271 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 19,515 STUDENTS IN THE FORM OF NEED AND NON-NEED BASED FINANCIAL ASSISTANCE, AND MERIT BASED SCHOLARSHIPS. 90841355 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 35294 0 true 2650 true false false false false false false false false false false X 20 16 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 5.00 X X 0 0 0 DAISY GROSSNICKLE 8.00 X X 0 0 0 JANET WRIGHT 2.00 X X 0 0 0 AMY DARNELL 45.00 X 85865 0 12696 BRAD STAGG 2.00 X 0 0 0 CAROL WINKLER 2.00 X 0 0 0 CHRIS BABAYCO 45.00 X 53136 0 10855 GARY DREWING 2.00 X 0 0 0 GEORGE HULETT 2.00 X 0 0 0 HELEN COE SIMONS 2.00 X 0 0 0 JERRY DAUGHERTY 2.00 X 0 0 0 JOLENE SCHULZ 2.00 X 0 0 0 JOSEPH DUBINSKI 2.00 X 0 0 0 JUDY CUNNINGHAM 2.00 X 0 0 0 MARK BAISLEY 2.00 X 0 0 0 RICH MONTGOMERY 2.00 X 0 0 0 STEVE ERDEL 2.00 X 0 0 0 STEVEN FISHMAN 2.00 X 0 0 0 SUSAN SOLOVIC 2.00 X 0 0 0 WALTER BIXBY 2.00 X 0 0 0 BRUCE BOYER 45.00 X 131272 0 32247 FAYE BURCHARD 45.00 X 113159 0 19189 GERALD BROUDER 45.00 X 496508 0 33941 TERRY SMITH 45.00 X 170579 0 32174 DAVID RANDERSON 45.00 X 175412 0 23143 KEVIN PALMER 45.00 X 186955 0 30588 BEN CAMERON 45.00 X 162123 0 5504 EDWARD COLLINGS 45.00 X 187228 0 9723 GARY MASSEY 45.00 X 152589 0 17462 MIKE KATEMAN 45.00 X 133625 0 22111 WILLIAM HANNA 45.00 X 145286 0 15207 2193737 0 264840 23 false true false BVK 250 WEST COVENTRY CT MILWAUKEE WI 53217 MARKETING SERVICES 5434526 THE HAYNER HOYT CORPORATION 625 ERIE BLVD WEST SYRACUSE NY 13204 CONSTRUCTION SERVICES 786981 SIMON OSWALD ASSOCIATES 700 CHERRY STREET COLUMBIA MO 65201 ARCHITECT SERVICES 467737 ELIASSAVION ADVERTISING 625 LIBERTY AVE PITTSBURGH PA 15222 MARKETING 367111 CENTRAL TRUST AND INVESTMENT CO 720 E BROADWAY COLUMBIA MO 65201 INVESTMENT ADVISORY 288889 10 1054750 1577931 91179 2632681 TUITION AND FEES 611710 103338330 103338330 HOUSING AND BOARD FEES 611710 2125309 2125309 TEXTBOOK COMMISSIONS 611710 1029229 1029229 APPLICATION FEES 611710 499496 499496 GRADUATION FEES 611710 386513 386513 0 0 0 0 107378877 3894282 3894282 0 0 11805 38387 -26582 0 -26582 -26582 4805518 32150 5663023 3888 -857505 28262 -829243 -829243 0 0 0 MISCELLANEOUS 900099 44666 44666 0 0 0 0 0 0 44666 113094681 107423543 0 3038457 0 7139460 7139460 0 0 1993520 1102776 726469 164275 0 47664523 46309231 554276 801016 1702630 1610149 38364 54117 4470103 4320304 61830 87969 3524605 3396144 63189 65272 0 19919 14205 4997 717 85380 85380 0 0 374563 374563 2228691 2086710 80169 61812 5289412 5266673 22739 788791 671177 72973 44641 2817497 2771222 25269 21006 232028 232028 4140505 3962128 63008 115369 1637803 1482667 24745 130391 0 403006 380787 13263 8956 0 0 5197008 4865698 116933 214377 488205 405210 73231 9764 PRINTING AND PUBLICATIONS 1344371 1046213 40361 257797 BAD DEBT 1470000 1470000 PROGRAM SUPPORT 1322561 1263968 58593 FOOD SERVICE 1094649 1044605 8696 41348 427434 0 427434 0 95856664 90841355 2855150 2160159 0 70467 68650 17020342 9367954 835929 1251596 5614548 5521128 0 0 166575 115103 89447 95270 705456 1405401 102035135 38342354 50455552 63692781 118042274 134437290 0 0 0 0 79767 90979 193080357 216046152 8060886 9545167 435222 326556 0 1548968 1482006 10045076 11353729 X 168271415 188875179 5130417 5225261 9633449 10591983 183035281 204692423 193080357 216046152 17238017 4419125 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91416119 8474554 6824349 439259 106275763 79647474 12374492 -293747 312100 91416119 57310645 13537544 9036543 237258 79647474 42338534 12057588 3041182 126659 0 0 57310645 39812653 7201735 -4526668 149186 42338534 0.87400 0.10000 0.02600 false false 3948800 3948800 62614398 25538908 37075490 1041550 477364 564186 19531683 12326082 7205601 14898704 14898704 63692781 0 ANNUITIES 1309075 PERKINS LOANS 172931 1482006 Intended uses of endowment funds Schedule D, Part V, Line 4 TO PROVIDE SCHOLARSHIPS TO STUDENTS AND SUPPORT INSTRUCTIONAL PROGRAMS AND FACILITIES. true true true true true true true false false false false false false false false true false true Racially nondiscriminatory policy Schedule E, Part I, Line 3 NONDISCRIMINATION INFORMATION INCLUDED IN STUDENT CATALOG. Financial aid or assistance from a governmental agency Schedule E, Part I, Line 6a 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 2035 7139460 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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 X true true X X X X false true false false false false false false false GERALD BROUDER 304214 0 50000 0 142294 0 20000 0 13941 0 530449 0 0 0 TERRY SMITH 162765 0 5000 0 2814 0 14233 0 17941 0 202753 0 0 0 BRUCE BOYER 125762 0 5000 0 510 0 11483 0 20764 0 163519 0 0 0 KEVIN PALMER 181445 0 5000 0 510 0 15557 0 15031 0 217543 0 0 0 MIKE KATEMAN 128293 0 5000 0 332 0 10977 0 11134 0 155736 0 0 0 GARY MASSEY 151134 0 0 0 1455 0 10235 0 7227 0 170051 0 0 0 BEN CAMERON 160664 0 0 0 1459 0 5252 0 252 0 167627 0 0 0 DAVID RANDERSON 167950 0 6000 0 1462 0 14110 0 9033 0 198555 0 0 0 WILLIAM HANNA 144738 0 0 0 548 0 5065 0 10142 0 160493 0 0 0 EDWARD COLLINGS 186192 0 0 0 1036 0 5270 0 4453 0 196951 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a THE COLLEGE PRESIDENT HAS A DEFERRED COMPENSATION PLAN THAT PROVIDES FOR A REDUCED LEVEL OF COMPENSATION WHEN THE PRESIDENT RETIRES. A PORTION OF THIS AGREEMENT GENERATES CURRENT TAXABLE INCOME. THE DEFERRED COMPENSATION AGREEMENT PROVIDES FOR THE COLLEGE TO COVER ANY TAXES ASSOCIATED WITH THIS BENEFIT. A GROSS UP TAX CALCULATION IS MADE ACCORDING TO THE PLAN DOCUMENTS AND INCLUDED IN THE PRESIDENT'S COMPENSATION. Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE COLLEGE PRESIDENT RECEIVES A HOUSING AND AUTO ALLOWANCE ANNUALLY, AS DETERMINED BY THE BOARD OF TRUSTEES. THESE BENEFITS ARE TREATED AS TAXABLE INCOME. Health or social club dues or initiation fees Schedule J, Part I, Line 1a THE PRESIDENT HAS A MEMBERSHIP WITH A LOCAL COUNTRY CLUB AT WHICH THE COLLEGE PAYS THE MEMBERSHIP DUES AND FEES. THE PRESIDENT PAYS FOR ALL PERSONAL EXPENSES. THE MEMBERSHIP IS USED FOR COLLEGE BUSINESS DINNERS AND EVENTS. NO AMOUNT HAS BEEN TREATED AS TAXABLE INCOME. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b GERALD BROUDER, PRESIDENT, PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE AMOUNT CONTRIBUTED TO THE PLAN WAS $64,732. REINHARDT CONSTRUCTION JERRY DAUGHERTY, COLLEGE TRUSTEE, IS THE OWNER OF REINHARDT CONSTRUCTION 2403516 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 317040 INVESTMENT MANAGEMENT SERVICES false REINHARDTWILSON JOINT VENTURE JERRY DAUGHERTY, COLLEGE TRUSTEE, IS THE OWNER OF REINHARDT CONSTRUCTION 10253594 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false X 4 91179 MARKET VALUE 0 false true false Explanations of reporting method for number of contributions Schedule M, Part I SECURITIES - PUBLICLY TRADED: NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 9 NUMBER OF CONTRIBUTIONS Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a 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. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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 TAX RETURNS, WHEN DETERMINING ANNUAL COMPENSATION FOR THE PRESIDENT. THIS REVIEW IS DOCUMENTED IN THE MINUTES AND IS DONE ANNUALLY. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 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. PROCESS USED TO ESTABLISH COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, SECTION B, LINE 15B 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 ASSISTANT VICE PRESIDENT FOR ENROLLMENT MANAGEMENT EXECUTIVE DIRECTOR FOR DEVELOPMENT CHIEF INFORMATION OFFICER EXECUTIVE DIRECTOR OF MARKETING