2012-05-15T13:00:10-05:00 2011-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2010-07-01 430655867 COLUMBIA COLLEGE COLU 5738758700 1001 Rogers Street Columbia MO 65216 BRUCE BOYER 2012-04-15 true 5023263996 2010 2016-02-24 21:20:13Z DR GERALD BROUDER 1905 S Fairview Road Columbia MO 65203 106285908 false X WWW.CCIS.EDU X 1851 MO COLUMBIA COLLEGE IMPROVES THE LIVES OF DIVERSE UNDERGRADUATE AND GRADUATE LEARNERS THROUGH EXEMPLARY TEACHING. 20 18 2470 30 0 0 1856308 2013149 93114081 100565869 1243880 2334095 334005 177657 96548274 105090770 5458500 5618986 0 0 48423352 53655429 0 0 1789368 21834828 23976241 75716680 83250656 20831594 21840114 141939807 173096394 6970287 8542170 134969520 164554224 COLUMBIA COLLEGE IMPROVES THE LIVES OF DIVERSE UNDERGRADUATE AND GRADUATE LEARNERS THROUGH EXEMPLARY TEACHING. false false 78657640 5618986 100717859 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 30,589 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 17,155 STUDENTS IN THE FORM OF NEED AND NON-NEED BASED FINANCIAL ASSISTANCE, AND MERIT BASED SCHOLARSHIPS. 78657640 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 false false false false false false false false false false true 34096 0 true 2470 true false false false false false false false false false false X 20 18 false false false false false false false true true false false false true true true false true true false false CA X BRUCE BOYER CFO 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 DAISY GROSSNICKLE 8 X X 0 0 0 RICH MONTGOMERY 2 X X 0 0 0 MARK BAISLEY 2 X 0 0 0 WALTER BIXBY 2 X 0 0 0 JUDY CUNNINGHAM 2 X 0 0 0 JERRY DAUGHERTY 2 X 0 0 0 GARY DREWING 2 X 0 0 0 NOLLIE MOORE 40 X 52172 0 10247 GEORGE HULETT 2 X 0 0 0 DON LANDERS 2 X 0 0 0 ROBERT MAUPIN 2 X 0 0 0 SANDRA NICHOLS 2 X 0 0 0 RON NIELSON 2 X 0 0 0 JOLENE SCHULZ 2 X 0 0 0 DIANE SUHLER 40 X 76033 0 20935 ANITA TIMMONS 5 X 0 0 0 CAROL WINKLER 2 X 0 0 0 JANET WRIGHT 2 X X 0 0 0 JOHN YONKER 2 X 0 0 0 GERALD BROUDER 45 X 439116 0 28593 TERRY SMITH 45 X 156940 0 29421 BRUCE BOYER 45 X 120125 0 29624 FAYE BURCHARD 45 X 103222 0 18456 KEVIN PALMER 45 X 171582 0 29494 ROBERT HUTTON 45 X 113524 0 17276 MIKE KATEMAN 45 X 117710 0 28201 GARY MASSEY 45 X 138097 0 16277 CHARLES ROEBUCK 45 X 109818 0 19501 DAVID RANDERSON 45 X 153708 0 22123 GARY STANOWSKI 45 X 107505 0 24174 GARY OEDEWALDT 45 X 107467 0 11085 STEVE ERDEL 2 X 0 0 0 1967019 0 305407 13 false true false SIMON OSWALD ASSOCIATES 700 CHERRY STREET COLUMBIA MO 65201 ARCHITECT SERVICES 952060 ERVIN MARKETING CREATIVE COMM 5615 PERSHING AVE STE 27 ST LOUIS MO 65311 PROMOTION AND MARKETING 438612 A&JG MARKETING AND MEDIA SERVICES 3 COUNTRY ESTATES ST LOUIS MO 63131 MARKETING SERVICES 343819 CENTRAL TRUST AND INVESTMENT CO 720 E BROADWAY COLUMBIA MO 65201 INVESTMENT ADVISORY 267361 STAMATS COMMUNICATIONS INC 615 FIFTH ST SE CEDAR RAPIDS IA 52406 MARKETING AND BRANDING SERVICES 138372 5 979623 1033526 2013149 TUITION AND FEES 611710 96695402 96695402 HOUSING AND BOARD FEES 611710 2149934 2149934 TEXTBOOK COMMISSIONS 611710 921549 921549 APPLICATION FEES 611710 479164 479164 GRADUATION FEES 611710 319820 319820 0 0 0 0 100565869 2753832 2753832 0 0 77592 51925 25667 0 25667 25667 671980 51496 1109286 33927 -437306 17569 -419737 -419737 0 0 0 MISCELLANEOUS 900099 151990 151990 0 0 0 0 151990 105090770 100717859 0 2359762 0 5618986 5618986 0 0 1574928 855599 719329 0 42889725 41684463 410028 795234 1653706 1529337 76098 48271 4355085 4148593 126406 80086 3181985 3073226 54778 53981 0 39627 32258 5527 1842 82100 82100 0 0 267361 267361 1691407 1559619 37211 94577 3564170 3536726 27444 845626 739771 62893 42962 2640939 2534072 88404 18463 145648 145648 3861919 3701636 60770 99513 1219893 1080214 27375 112304 0 465804 444767 9599 11438 0 0 4459627 4175325 100342 183960 402488 334065 60373 8050 PRINTING AND PUBLICATIONS 673098 485242 34951 152905 FOOD SERVICE 992014 961949 4562 25503 PROGRAM SUPPORT 928979 896144 32835 BAD DEBT 1120000 1120000 BUSINESS EXPENSES 575541 575541 0 0 0 0 83250656 78657640 2803648 1789368 0 67198 58498 12431073 17294943 439709 670452 5953455 5113828 263133 217049 106926 58246 196414 581209 73808020 30395922 41071846 43412098 81254153 105610304 0 0 0 0 155900 79767 141939807 173096394 5214947 6500423 293007 546916 1462333 1494831 6970287 8542170 X 121412197 149362692 4360688 5871565 9196635 9319967 134969520 164554224 141939807 173096394 X 21840114 7744590 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57310645 13537544 9036543 237258 79647474 42338534 12057588 3041182 126659 0 0 57310645 39812653 7201735 -4526668 149186 42338534 0.85100 0.11700 0.03200 false false 3614717 3614717 51422589 20592110 30830479 192004 109166 82838 15889333 9694646 6194687 2689377 2689377 43412098 0 ANNUITIES 1251869 PERKINS LOANS 242962 1494831 105090770 83250656 21840114 7744590 0 7744590 29584704 106983369 7744590 51925 7796515 99186854 267361 5636555 5903916 105090770 77398665 51925 51925 77346740 267361 5636555 5903916 83250656 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 Financial aid or assistance from a governmental agency Schedule E, 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 2106 5618986 0 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 245519 0 40000 0 153597 0 19600 0 8993 0 467709 0 0 0 TERRY SMITH 149970 0 4000 0 2970 0 12859 0 16562 0 186361 0 0 0 KEVIN PALMER 167052 0 4000 0 530 0 14307 0 15187 0 201076 0 0 0 GARY MASSEY 136800 0 0 0 1297 0 9144 0 7133 0 154374 0 0 0 DAVID RANDERSON 147165 0 5000 0 1543 0 12399 0 9724 0 175831 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 $71,147. JERRY DAUGHERTY COLLEGE TRUSTEE OWNER OF REINHARDT CONSTRUCTION 3383854 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false STEVE ERDEL COLLEGE TRUSTEE PRESIDENT OF BANK AFFILIATED WITH CENTRAL TRUST 267361 INVESTEMENT MANAGEMENT SERVICES false Review of form 990 by governing body Form 990, Part VI, Section B, Line 11a THE BOARD AUDIT AND FINANCE COMMITTEE REVIEWS A DRAFT OF THE 990 PRIOR TO SUBMISSION. A FINAL COPY OF 990 WILL BE PROVIDED TO ALL BOARD OF TRUSTEE MEMBERS WITHIN 30 DAYS AFTER THE RETURN IS COMPLETED. 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. THE MOST RECENT REVIEW WAS CONDUCTED JUNE 8, 2011. Public Disclosure 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. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 7744590;