COLUMBIA INTERNATIONAL UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA INTERNATIONAL UNIVERSITY (EIN 57-0352247)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-08
- IRS object ID
- 201441289349301714
- Schema version
- 2012v2.1
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-08T12:39:53-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAPIN CROUSE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 EMERSON PARKWAY STE A | AddressLine1 |
| City | GREENWOOD | City |
| State | IN | State |
| ZIP Code | 46143 | 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 | 570352247 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA INTERNATIONAL UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COLU | NameControl |
| Phone | 8038075013 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 MONTICELLO ROAD | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29203 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KEITH STOKELD | Name |
| Title | CHIEF FINANCIAL OFFICER | Title |
| Phone | 8078035011 | Phone |
| Date Signed | 2014-05-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVE MOJA | Name |
| PTIN | P00747006 | PTIN |
| Phone | 3178852620 | 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 | KEITH STOKELD | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 MONTICELLO ROAD | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29203 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 50593646 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CIU.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1927 | YearFormation |
| State Legal Domicile | SC | StateLegalDomicile |
| Activity Or Mission Description | CIU EDUCATES PEOPLE FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 823 | TotalNbrEmployees |
| Total Nbr Volunteers | 744 | TotalNbrVolunteers |
| Total Gross UBI | -7004 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -7004 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 9077479 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 19192808 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 27991606 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 28362200 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 968703 | InvestmentIncomePriorYear |
| Investment Income Current Year | 753639 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 760323 | OtherRevenuePriorYear |
| Other Revenue Current Year | 502793 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 38798111 | TotalRevenuePriorYear |
| Total Revenue Current Year | 48811440 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 4356243 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 4326941 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 19329380 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 20817340 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 687328 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 13329763 | OtherExpensePriorYear |
| Other Expenses Current Year | 13066043 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 37015386 | TotalExpensesPriorYear |
| Total Expenses Current Year | 38210324 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1782725 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 10601116 | RevenuesLessExpensesCY |
| Total Assets BOY | 62591714 | TotalAssetsBOY |
| Total Assets EOY | 76278623 | TotalAssetsEOY |
| Total Liabilities BOY | 18195975 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 19377518 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 44395739 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 56901105 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | COLUMBIA INTERNATIONAL UNIVERSITY SERVES CHRIST AND HIS CHURCH BY INSPIRING, DEVELOPING, AND EQUIPPING PEOPLE FOR LIFELONG PURSUIT OF GOD AND SERVANT LEADERSHIP IN HIS GLOBAL CAUSE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 12464712 | Expense |
| Grants | 4326941 | Grants |
| Revenue | 17029364 | Revenue |
| Description | COLUMBIA INTERNATIONAL UNIVERSITY SERVES CHRIST AND HIS CHURCH BY INSPIRING, DEVELOPING, AND EQUIPPING PEOPLE FOR LIFELONG PURSUIT OF GOD AND SERVANT LEADERSHIP IN HIS GLOBAL CAUSE. IN THE 2012-2013 SCHOOL YEAR THE UNIVERSITY SERVED 673 UNDERGRADUATE STUDENTS, 214 STUDENTS IN OUR GRADUATE SCHOOL, AND 750 SEMINARY STUDENTS. THE TOTAL NUMBER OF STUDENTS WHO GRADUATED IN 2012-2013 WAS 325, WHICH INCLUDES 133 UNDERGRADUATE STUDENTS, 80 GRADUATE STUDENTS, AND 112 SEMINARY STUDENTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 9829032 | Expense |
| Revenue | 9895678 | Revenue |
| Description | BEN LIPPEN SCHOOL SEEKS TO GLORIFY GOD BY ASSISTING FAMILIES AND CHURCHES IN EQUIPPING STUDENTS SPIRITUALLY, ACADEMICALLY, AND SOCIALLY UNDER THE LORDSHIP OF JESUS CHRIST. DURING THE 2012-2013 ACADEMIC YEAR, BEN LIPPEN SERVED 758 STUDENTS IN GRADES K-12, OF WHICH 82 WERE MEMBERS OF THE CLASS OF 2013. THESE STUDENTS, WHICH REPRESENT 509 FAMILIES, WERE SERVED BY 116 FULL- AND PART-TIME FACULTY AND STAFF. (THE REVENUE FIGURE ABOVE DOES NOT REFLECT GIFT INCOME RECEIVED WHICH COVERS THE DIFFERENCE BETWEEN THE SCHOOL'S PROGRAM SERVICE REVENUES AND OPERATING EXPENSES.) | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2634436 | Expense |
| Revenue | 856125 | Revenue |
| Description | WRCM ("NEW LIFE" 91.9 FM) AND WMHK (89.7 FM) TOGETHER SERVED AN AVERAGE OF 362,900 LISTENERS PER WEEK DURING THE 2012-2013 YEAR. WRCM SERVES THE GREATER CHARLOTTE (N.C.) MARKET; WMHK SERVES THE COLUMBIA AND FLORENCE (S.C.) MARKETS. THE STATIONS WERE SUPPORTED DURING THE 2012-2013 YEAR BY 27,337 INDIVIDUAL GIFTS TOTALING $2,223,543. (THE GENEROUS GIFTS OF DONORS COMPRISE THE STATIONS' PRIMARY SUPPORT. AS SHOWN ABOVE, PROGRAM SERVICE REVENUES ARE NOT SUFFICIENT TO SUPPORT THE STATIONS' OPERATING EXPENSES.) ALONG WITH ENCOURAGING MUSIC, THE STATIONS' PROGRAM CONTENT INCLUDES EDUCATIONAL AND INSPIRATIONAL FEATURES, NEWS AND COMMUNITY-FOCUSED ELEMENTS. THE ON-AIR SERVICE IS COMPLIMENTED BY WEBSITES THAT PROVIDE INFORMATION ABOUT THEIR ACTIVITIES AND BROADCAST STREAMS THAT CAN BE HEARD AROUND THE WORLD. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 910792 | Expense |
| Revenue | 1064298 | Revenue |
| Description | PINE VIEW APARTMENTS IS A 136-UNIT HOUSING COMMUNTY LOCATED ON THE WOODED HILLSIDES ADJACENT TO THE CORE CAMPUS. DURING THE 2012-2013 SCHOOL YEAR, IT SERVED AS HOME TO 300 CIU STUDENTS, STAFF MEMBERS, AND THEIR FAMILY MEMBERS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 910792 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 1064298 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 25838972 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 1 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1692 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 823 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Own Website | X | OwnWebsite |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEITH STOKELD CHIEF FINANCIAL OFFICER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8038075013 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 MONTICELLO ROAD | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29203 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DAVID BEASLEY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| W TOBIN CASSELS | |||||||
| TRUSTEE - TREASURER | 1.00 | X | 0 | 0 | 0 | X | |
| LYN COOK | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARION DAVIS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ADRIAN DESPRES JR | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HANS FINZEL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RUSSELL FRENCH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JENNIFER GUTWEIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| D GARY HARLOW | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ROSS LINDSAY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DAVID MORELAND | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| J RONALD MULLINS | |||||||
| CHAIR OF THE BOARD | 1.00 | X | 0 | 0 | 0 | X | |
| JERRY RANKIN | |||||||
| BOARD SECRETARY | 1.00 | X | 0 | 0 | 0 | X | |
| DOUGLAS RUTT | |||||||
| VICE CHAIRMAN OF THE BOARD | 1.00 | X | 0 | 0 | 0 | X | |
| MARQUIS RYAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| WILL SCHAFER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARVIN SCHUSTER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMES DIXON JR | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CHIKONG SHUE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DELAINE BLACKWELL | |||||||
| TRUSTEE - PART-YEAR | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT NORRIS | |||||||
| TRUSTEE - PART-YEAR | 1.00 | X | 0 | 0 | 0 | ||
| WILLIAM JONES | |||||||
| PRESIDENT | 60.00 | 132997 | 0 | 37087 | X | ||
| D KEITH MARION | |||||||
| SR. VICE PRESIDENT | 50.00 | 124901 | 0 | 17860 | X | ||
| MICKEY BOWDON | |||||||
| VP - CHRISTIAN SCHOOL EDUC | 50.00 | 121938 | 0 | 16919 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 379836 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 71866 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MATTHEWS CONTRUCTION CO | |||||
| 210 FIRST AVE SOUTH | CONOVER | NC | 28613 | CONSTRUCTION | 1813186 |
| PIONEER COLLEGE CATERERS | |||||
| 303 GLENROSE AVE | NASHVILLE | TN | 37210 | CATERING SERVICES | 1447722 |
| RICHARDSON CONSTRUCTION CO | |||||
| 6806 MONTICELLO RD | COLUMBIA | SC | 29203 | CONSTRUCTION | 400008 |
| WO BLACKSTONE AND COMPANY | |||||
| PO BOX 88 | COLUMBIA | SC | 29202 | CONSTRUCTION | 326358 |
| DON BLACKSTONE CONSTRUCTION | |||||
| 1079 HYMAN LANE | BLYTHEWOOD | SC | 29016 | CONSTRUCTION | 265013 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 15 | NumberOfContractorsGT100K |
| Fundraising Events | 29161 | FundraisingEvents |
| Government Grants | 111100 | GovernmentGrants |
| All Other Contributions | 19052547 | AllOtherContributions |
| Noncash Contributions | 200773 | NoncashContributions |
| Total Contributions | 19192808 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611310 | 14028744 | 14028744 |
| BEN LIPPEN SCHOOL | 611310 | 9895678 | 9895678 |
| AUXILIARY SERVICES | 611310 | 2508059 | 2508059 |
| PINE VIEW APARTMENTS | 611310 | 1064298 | 1064298 |
| BROADCASTING | 611310 | 856125 | 856125 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9296 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9296 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 28362200 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 570211 | TotalRevenueColumn |
| Exclusion | $570,211 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 62308 | Real |
| Personal | 24698 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 52189 | Real |
| Personal | 31702 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 10119 | Real |
| Personal | -7004 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3115 | TotalRevenueColumn |
| Unrelated Business Revenue | -7004 | UnrelatedBusinessRevenue |
| Exclusion | $10,119 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1798491 | Securities |
| Other | 16184 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1631247 | Securities |
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 167244 | Securities |
| Other | 16184 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 183428 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16184 | RelatedOrExemptFunctionIncome |
| Exclusion | $167,244 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 99665 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 29161 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 67068 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 32597 | TotalRevenueColumn |
| Exclusion | $32,597 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MISCELLANEOUS REVENUE | 900099 | 330609 | 330609 |
| INSURANCE REIMBURSEMENT | 900099 | 136472 | 136472 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 467081 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 48811440 | TotalRevenueColumn |
| Related Or Exempt Function Income | 28845465 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -7004 | UnrelatedBusinessRevenue |
| Exclusion | $780,171 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23750 | Total |
| Program Services | 23750 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4303191 | Total |
| Program Services | 4303191 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 461432 | Total |
| Management And General | 345444 | ManagementAndGeneral |
| Fundraising | 115988 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102150 | Total |
| Management And General | 102150 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14687510 | Total |
| Program Services | 11221667 | ProgramServices |
| Management And General | 3209510 | ManagementAndGeneral |
| Fundraising | 256333 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 749519 | Total |
| Program Services | 547813 | ProgramServices |
| Management And General | 180356 | ManagementAndGeneral |
| Fundraising | 21350 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3843903 | Total |
| Program Services | 2652754 | ProgramServices |
| Management And General | 1129913 | ManagementAndGeneral |
| Fundraising | 61236 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 972826 | Total |
| Program Services | 725188 | ProgramServices |
| Management And General | 226122 | ManagementAndGeneral |
| Fundraising | 21516 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62329 | Total |
| Program Services | 45998 | ProgramServices |
| Management And General | 9139 | ManagementAndGeneral |
| Fundraising | 7192 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64316 | Total |
| Program Services | 1620 | ProgramServices |
| Management And General | 62696 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143240 | Total |
| Management And General | 143240 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 710199 | Total |
| Program Services | 493076 | ProgramServices |
| Management And General | 216206 | ManagementAndGeneral |
| Fundraising | 917 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1283972 | Total |
| Program Services | 1060466 | ProgramServices |
| Management And General | 184364 | ManagementAndGeneral |
| Fundraising | 39142 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 286940 | Total |
| Program Services | 286940 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1690105 | Total |
| Program Services | 509314 | ProgramServices |
| Management And General | 1179667 | ManagementAndGeneral |
| Fundraising | 1124 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 715790 | Total |
| Program Services | 569120 | ProgramServices |
| Management And General | 117243 | ManagementAndGeneral |
| Fundraising | 29427 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182765 | Total |
| Program Services | 160113 | ProgramServices |
| Management And General | 21965 | ManagementAndGeneral |
| Fundraising | 687 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 690660 | Total |
| Management And General | 690660 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2089697 | Total |
| Management And General | 2089697 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 364626 | Total |
| Program Services | 136441 | ProgramServices |
| Management And General | 217398 | ManagementAndGeneral |
| Fundraising | 10787 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| EXTERNAL SERVICES | 2301630 | 1239340 | 1006541 | 55749 |
| OTHER EXPENSES | 856574 | 791215 | 65359 | |
| REPAIRS & MAINTENANCE | 804679 | 272397 | 532282 | |
| FINANCIAL AID | 537528 | 537528 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 280993 | Total |
| Program Services | 261041 | ProgramServices |
| Management And General | 19431 | ManagementAndGeneral |
| Fundraising | 521 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38210324 | Total |
| Program Services | 25838972 | ProgramServices |
| Management And General | 11684024 | ManagementAndGeneral |
| Fundraising | 687328 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3208360 | BOY |
| EOY | 2294115 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4362748 | BOY |
| EOY | 15286945 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 188131 | BOY |
| EOY | 251654 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37633 | BOY |
| EOY | 30070 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10938 | BOY |
| EOY | 44890 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 66992127 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 28383347 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35386031 | BOY |
| EOY | 38608780 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13653226 | BOY |
| EOY | 13427836 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2805195 | BOY |
| EOY | 3289420 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2939452 | BOY |
| EOY | 3044913 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 62591714 | BOY |
| EOY | 76278623 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 853549 | BOY |
| EOY | 793495 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1500316 | BOY |
| EOY | 1253065 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11523782 | BOY |
| EOY | 14080500 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4318328 | BOY |
| EOY | 3250458 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18195975 | BOY |
| EOY | 19377518 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23791913 | BOY |
| EOY | 25294838 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16116648 | BOY |
| EOY | 27108143 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4487178 | BOY |
| EOY | 4498124 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44395739 | BOY |
| EOY | 56901105 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 62591714 | BOY |
| EOY | 76278623 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 10601116 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 858862 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | 1161515 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | -116127 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number DA Fs Held | 4 | NumberDAFsHeld |
| Donor Advised Contributions | 108000 | DonorAdvisedContributions |
| Grants Paid From Donor Funds | 35405 | GrantsPaidFromDonorFunds |
| Aggregate DAF Value | 110883 | AggregateDAFValue |
| Disclosed Orgs Legal Control | 1 | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | 1 | DisclosedForCharitablePurposes |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13996189 | BeginningOfYearBalance |
| Contributions | 428706 | Contributions |
| Investment Earnings Or Losses | 882752 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 236865 | GrantsOrScholarships |
| End Of Year Balance | 15070782 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13735375 | BeginningOfYearBalance |
| Contributions | 450821 | Contributions |
| Investment Earnings Or Losses | 182102 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 372109 | GrantsOrScholarships |
| End Of Year Balance | 13996189 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12022221 | BeginningOfYearBalance |
| Contributions | 544292 | Contributions |
| Investment Earnings Or Losses | 1259291 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 90429 | GrantsOrScholarships |
| End Of Year Balance | 13735375 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10455246 | BeginningOfYearBalance |
| Contributions | 369678 | Contributions |
| Investment Earnings Or Losses | 1246784 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 49487 | GrantsOrScholarships |
| End Of Year Balance | 12022221 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12786586 | BeginningOfYearBalance |
| Contributions | 672875 | Contributions |
| Investment Earnings Or Losses | -2542953 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 461262 | GrantsOrScholarships |
| End Of Year Balance | 10455246 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.36000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.64000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 409817 | OtherCostOrOtherBasis |
| Book Value | 409817 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 42814936 | OtherCostOrOtherBasis |
| Depreciation | 14590692 | Depreciation |
| Book Value | 28224244 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12088880 | OtherCostOrOtherBasis |
| Depreciation | 8375664 | Depreciation |
| Book Value | 3713216 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11678494 | OtherCostOrOtherBasis |
| Depreciation | 5416991 | Depreciation |
| Book Value | 6261503 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 38608780 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| TRUST LIABILITIES | $1,018,575 |
| DEPOSITS HELD IN CUSTODY | $1,040,590 |
| ANNUITIES PAYABLE | $1,168,249 |
| ASSET RETIREMENT OBLIGATION | $9,900 |
| CAPITAL LEASE OBLIGATIONS | $13,144 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 3250458 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 45206514 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 858862 | NetUnrealizedGainsInvestments |
| Other Revenues | -116127 | OtherRevenues |
| Revenue Not Rptd F990 | 742735 | RevenueNotRptdF990 |
| Revenue Subtotal | 44463779 | RevenueSubtotal |
| Investment Expenses Not Included | 143240 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 4204421 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 4347661 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 48811440 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 33862663 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 98770 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 98770 | ExpensesNotRptdF990 |
| Expenses Subtotal | 33763893 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 143240 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 4303191 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 4446431 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 38210324 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | COLUMBIA INTERNATIONAL UNIVERSITY INTENDS TO USE THE ENDOWMENT FUNDS FOR STUDENT FINANCIAL AID. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE UNIVERSITY HAS ADOPTED THE NEW PROVISIONS OF THE "INCOME TAX" TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). THESE PROVISIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBE GUIDANCE RELATED TO THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPTECTED TO BE TAKEN IN A TAX RETURN. THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION IS ONLY RECOGNIZED IN THE STATEMENT OF FINANCIAL POSITION IF THE TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON AN EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE STATEMENT OF ACTIVITIES. AS OF JUNE 30, 2013 AND 2012, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF TRUST ASSETS/ANNUITIES -116,127. | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES REPORTED ON LINE 6B -31,702. TUITION DISCOUNTS NETTED AGAINST REVENUE 4,303,191. CHANGE IN VALUE OF ANNUITIES FUNDRAISING EXPENSES -67,068. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES REPORTED ON LINE 6B 31,702. FUNDRAISING EXPENSES REPORTED ON LINE 8B 67,068. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION DISCOUNTS NETTED AGAINST REVENUE 4,303,191. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | AVAILABLE TO THE PUBLIC AND INCLUDED IN A NEWSPAPER AD. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVED $76,651 FROM THE FEDERAL COLLEGE WORK STUDY PROGRAM. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (4 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN - | 0 | 0 | PROGRAM SERVICES | STUDY TOURS | 96058 |
| EAST ASIA AND THE PACIFIC - | 0 | 0 | PROGRAM SERVICES | STUDY TOURS, RECRUITMENT | 187635 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - | 0 | 0 | PROGRAM SERVICES | STUDY TOURS, RECRUITMENT | 89472 |
| MIDDLE EAST AND NORTH AFRICA - | 0 | 0 | PROGRAM SERVICES | STUDY TOURS | 226266 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 599431 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 599431 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD USED TO ACCCOUNT FOR EXPENDITURES: | Identifier |
| Explanation | SCHEDULE F, PART I, LINE 3: CIU USES THE ACCRUAL METHOD OF ACCOUNTING. ALL AMOUNTS REPRESENT EXPENDITURES; NO INVESTMENTS WERE MADE. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | FALL GOLF CLASSIC | NameOfEvent1 |
| Gross Receipts Event1 | 52387 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 18335 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 34052 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 0 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 6236 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 10799 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 163 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 9014 | OtherDirectExpensesEvent1 |
| Name Of Event2 | CEDAR CREEK SKEET SHOOT | NameOfEvent2 |
| Gross Receipts Event2 | 44130 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 4475 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 39655 | GrossRevenueEvent2 |
| Cash Prizes Event2 | 1906 | CashPrizesEvent2 |
| Non Cash Prizes Event2 | 4547 | NonCashPrizesEvent2 |
| Rent Facility Costs Event2 | 8386 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 952 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 5015 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 32309 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 6351 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 25958 | GrossRevenueOtherEvents |
| Cash Prizes Other Events | 0 | CashPrizesOtherEvents |
| Non Cash Prizes Other Events | 8327 | NonCashPrizesOtherEvents |
| Rent Facility Costs Other Events | 3400 | RentFacilityCostsOtherEvents |
| Food And Beverage Other Events | 2950 | FoodAndBeverageOtherEvents |
| Other Direct Expenses Other Events | 5373 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 128826 | GrossReceiptsTotal |
| Charitable Contributions Total | 29161 | CharitableContributionsTotal |
| Gross Revenue Total Events | 99665 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 1906 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 19110 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 22585 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 4065 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 19402 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 67068 | DirectExpenseSummaryEvents |
| Net Income Summary | 32597 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| CHILD EVANGELISM FELLOWSHIP | |||||||
| 500 ST ANDREWS ROAD | COLUMBIA | SC | 29203 | 570567186 | 501 (C) (3) | 18000 | GENERAL SUPPORT |
| (no name) | |||||||
| GENERAL SUPPORT | |||||||
| (no name) | |||||||
| GENERAL SUPPORT | |||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | STUDENT SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 1047 | NumberOfRecipients |
| Amount Of Cash Grant | 4303191 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS AND TUITION DISCOUNTS ARE AWARDED BASED ON DEMONSTRATED FINANCIAL NEED AND MISSION COMPATIBILITY OF THE STUDENT. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WILLIAM JONES | NamePerson |
| Title | PRESIDENT | Title |
| Base Compensation Filing Org | 132997 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 18000 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 150997 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | IT IS THE PRACTICE OF CIU TO PROVIDE THE PRESIDENT WITH A HOUSING ALLOWANCE AS PART OF HIS COMPENSATION PACKAGE. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
Name Of Interested Business NameOfInterestedBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MERIT-BASED AID | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Organization | 2 | RelationshipWithOrganization |
| Amount Of Grant | 20500 | AmountOfGrant |
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MIKE BLACKWELL | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | SPOUSE OF PART-YEAR BOARD MEMBER | Relationship |
| Amount Of Transaction | 102150 | AmountOfTransaction |
| Description Of Transaction | EMPLOYEE COMPENSATION | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 17 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 200773 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY OUR OUTSIDE CPA FIRM. THE COMPLETED FORM 990 IS SENT TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. VERBAL APPROVAL OF EACH COMMITTEE MEMBER IS OBTAINED BEFORE FILING THE FORM 990. | |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD OF TRUSTEES: EACH MEMBER OF THE BOARD OF TRUSTEES MUST ANNUALLY READ AND SIGN THE CONFLICT OF INTEREST AND RELATED-PARTY TRANSACTION POLICY AND DISCLOSURE FORM (BOARD CONFLICT POLICY). THE BOARD CONFLICT POLICY GIVES EXAMPLES OF CONLICTS OF INTEREST. WHEN A CONFLICT EXISTS, THE BOARD CONFLICT POLICY DELINEATES A DISCLOSURE PROCEDURE THAT REQUIRES THE BOARD MEMBER TO REPORT THE CONFLICT TO THE PRESIDENT WHO REFERS THE INFORMATION TO THE NOMINATING AND BOARD REVIEW COMMITTEE FOR INVESTIGATION AND FOR A RECOMMENDATION TO THE FULL BOARD OF TRUSTEES. EMPLOYEES: OUR CONLICT OF INTEREST POLICY IS STATED IN OUR EMPLOYEE HANDBOOK. ALL REGULAR FULL-TIME AND PART-TIME EMPLOYEES (WHICH INCLUDES THE PRESIDENT AND KEY EMPLOYEES) MUST READ THE EMPLOYEE HANDBOOK THEIR FIRST WEEK ON THE JOB AND ANNUALLY THEREAFTER, AND THEY MUST SIGN A STATEMENT THAT THEY HAVE READ IT AND ARE IN COMPLIANCE WITH ITS POLICIES, WHICH INCLUDES THE CONFLICT OF INTEREST POLICY. THE POLICY GIVES EXAMPLES OF CONFLICTS OF INTEREST. WHEN A CONFLICT EXISTS, THE POLICY INSTRUCTS EMPLOYEES TO DISCLOSE THE CONFLICT TO THEIR SUPERVISOR. SUPERVISORS ARE INSTRUCTED IN THE SUPERVISORS' POLICY MANUAL TO CONFER WITH THEIR SUPERVISOR AND THE HUMAN RESOURCES DIRECTOR WHO TOGETHER WILL DETERMINE IF A CONFLICT EXISTS, TO WHAT EXTENT, AND THE APPROPRIATE COURSE OF ACTION. IF THE PROBLEM CANNOT BE RESOLVED AT THAT LEVEL, THE MATTER WILL BE PRESENTED TO THE PRESIDENT FOR DETERMINATION. | |
| FORM 990, PART VI, SECTION B, LINE 15 | EXTERNAL COMPARISONS ARE MADE WITH SIMILAR INSTITUTIONS FOR THE PRESIDENT AND FOR KEY EMPLOYEES. ADDITIONALLY, INTERNAL COMPARISONS ARE MADE TO DETERMINE RELATIVE SALARY RANGE AMONG THE PRESIDENT AND KEY EMPLOYEES. A 10-YEAR HISTORY OF THE ORGANIZATION'S PRESIDENTS' SALARIES IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD. THE EXECUTIVE COMMITTEE APPROVES THE PRESIDENT'S SALARY. THE EXECUTIVE COMMITTEE ALSO REVIEWS THE SALARIES OF KEY EMPLOYEES THROUGH A 10-YEAR HISTORY THAT IS PROVIDED TO THE COMMITTEE UPON REQUEST. | |
| FORM 990, PART VI, SECTION C, LINE 19 | FORM 990 IS AVAILABLE AT THE WWW.CIU.EDU AND WWW.GUIDESTAR.ORG WEBSITES, AND UPON REQUEST. FORMS 1023 AND 990-T ARE AVAILABLE UPON REQUEST. COLUMBIA INTERNATIONAL UNIVERSITY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 9: | CHANGE IN THE VALUE OF ANNUITIES CHANGE IN THE VALUE OF TRUST ASSETS/ANNUITIES -116,127. FUNDRAISING EXPENSES REPORTED ON LINE 8B | CHANGES IN NET ASSETS OR FUND BALANCES: |