2011-05-13T15:00:40-05:00 2010-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2009-07-01 430655867 COLUMBIA COLLEGE COLU 5738758700 1001 ROGERS STREET COLUMBIA MO 65216 BRUCE BOYER 2011-05-13 true 5023263996 2009 2016-02-24 21:20:13Z DR GERALD BROUDER 1905 S FAIRVIEW ROAD COLUMBIA MO 65203 98513921 false X WWW.CCIS.EDU X 1851 MO COLUMBIA COLLEGE IMPROVES THE LIVES OF DIVERSE UNDERGRADUATE AND GRADUATE LEARNERS THROUGH EXEMPLARY TEACHING. 21 19 2285 30 0 1671027 1856308 79063184 93114081 2221148 1243880 380639 334005 83335998 96548274 5080343 5458500 0 42018043 48423352 0 1380971 20491422 21834828 67589808 75716680 15746190 20831594 117421173 141939807 5247591 6970287 112173582 134969520 COLUMBIA COLLEGE IMPROVES THE LIVES OF DIVERSE UNDERGRADUATE AND GRADUATE LEARNERS THROUGH EXEMPLARY TEACHING. false false 71279413 5458500 93400562 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 29,431 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 15,035 STUDENTS IN THE FORM OF NEED AND NON-NEED BASED FINANCIAL ASSISTANCE, AND MERIT BASED SCHOLARSHIPS. 71279413 true true false false false false false false true true 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 true 163 0 true 2285 true false false false false false false false false false 21 19 false false false false false false false true true false false false true true true false true true false false CA X CHIEF FINANCIAL OFFICER 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 X 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 LISA FORD-BROWN 45 X 61513 0 10666 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 DAN SCOTTEN 2 X 0 0 0 PATRICK SMITH 2 X 0 0 0 DIANE SUHLER 45 X 75009 0 11588 ANITA TIMMONS 5 X 0 0 0 CAROL WINKLER 2 X 0 0 0 JANET WRIGHT 2 X 0 0 0 JOHN YONKER 2 X 0 0 0 GERALD BROUDER 45 X 544259 0 24462 TERRY SMITH 45 X 148921 0 21376 BRUCE BOYER 45 X 115307 0 18428 FAYE BURCHARD 45 X 98883 0 12837 KEVIN PALMER 45 X 169359 0 18151 ROBERT HUTTON 45 X 107452 0 15451 MIKE KATEMAN 45 X 114251 0 13980 GARY MASSEY 45 X 123644 0 12074 CHARLES ROEBUCK 45 X 109753 0 11535 DAVID RANDERSON 45 X 144158 0 17533 1812509 0 188081 15 false true false SIMON OSWALD ASSOCIATES 700 CHERRY STREET COLUMBIA MO 65201 ARCHITECT SERVICES 517467 AJG MARKETING AND MEDIA SERVICES 3 COUNTRY ESTATES ST LOUIS MO 63131 MARKETING SERVICES 364574 STAMATS COMMUNICATIONS INC 615 FIFTH ST SE CEDAR RAPIDS IA 52406 MARKETING AND BRANDING SERVICES 240863 CENTRAL TRUST AND INVESTMENT CO 720 E BROADWAY COLUMBIA MO 65201 INVESTMENT ADVISORY 164311 ERVIN MARKETING CREATIVE COMM 5615 PERSHING AVE STE 27 ST LOUIS MO 65311 PROMOTION AND MARKETING 156945 5 0 0 0 0 936502 919806 0 1856308 TUITION AND FEES 611710 89457034 89457034 0 0 HOUSING AND BOARD FEES 611710 2087374 2087374 0 0 TEXTBOOK COMMISSIONS 611710 902199 902199 0 0 APPLICATION FEES 611710 516388 516388 0 0 TRANSCRIPT FEES 611710 151086 151086 0 0 0 0 0 0 93114081 1555943 0 0 1555943 0 0 0 0 0 0 0 0 63292 0 15768 0 47524 0 47524 0 0 47524 1611656 26160 1810491 139388 -198835 -113228 -312063 0 0 -312063 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 286481 286481 0 0 0 0 0 0 0 0 0 0 0 0 0 0 286481 96548274 93400562 0 1291404 0 0 5458500 5458500 0 0 0 0 1465981 841664 624317 0 62994 0 62994 0 38997922 37915392 355539 726991 1454903 1360771 58619 35513 3543441 3419369 53343 70729 2898111 2799087 50101 48923 0 0 0 0 25495 22985 2510 0 64890 0 64890 0 0 0 0 0 0 0 164311 0 164311 0 1416283 1261221 32884 122178 3262824 3250317 206 12301 775642 671950 57227 46465 2442277 2321498 75348 45431 196710 196710 0 0 3550075 3541154 3082 5839 1124868 1045836 20966 58066 0 0 0 0 299975 288286 6641 5048 0 0 0 0 0 0 0 0 4143124 4035241 107883 0 357885 297044 53683 7158 PRINTING AND PUBLICATIONS 951225 775075 36034 140116 FOOD SERVICE 935167 912106 6089 16972 PROGRAM SUPPORT 904956 865207 508 39241 MERCHANT FEE AND COLLECTIONS 1212506 0 1212506 0 BUSINESS EXPENSES 6615 0 6615 0 0 0 0 0 75716680 71279413 3056296 1380971 0 0 0 0 129312 67198 13043205 12431073 155827 439709 5108630 5953455 0 0 0 0 413740 263133 42733 106926 406383 196414 68538731 27466885 38245527 41071846 59675040 81254153 0 0 0 0 0 0 200776 155900 117421173 141939807 3374092 5214947 0 0 335990 293007 0 0 0 0 0 0 0 0 0 0 1537509 1462333 5247591 6970287 X 100056282 121412197 3319842 4360688 8797458 9196635 0 0 0 0 0 0 112173582 134969520 117421173 141939807 X false true true X true true X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42338534 12057588 3041182 126659 0 0 57310645 39812653 7201735 -4526668 149186 42338534 0.818 0.16 0.022 false false 0 3564717 3564717 0 47831767 18851500 28980267 0 412130 349948 62182 0 14850041 8265437 6584604 0 1880076 0 1880076 41071846 0 ANNUITIES 1183404 PERKINS LOANS 278929 1462333 96548274 75716680 20831594 2359333 0 0 0 -394989 1964344 22795938 93300564 2359333 0 0 15768 2375101 90925463 164311 5458500 5622811 96548274 70504626 0 0 0 410757 410757 70093869 164311 5458500 5622811 75716680 Intended uses of endowment funds Schedule D, Part V, Line 4 TO PROVIDE SCHOLARSHIPS TO STUDENTS AND SUPPORT INSTRUCTIONAL PROGRAMS AND FACILITIES. Other changes in net assets Schedule D, Part XI, Line 8 REDUCTION IN VALUE OF PROPERTY - -373200; LOSS ON ANNUITY OBLIGATIONS - -21789; OTHER - 0; TOTAL - -394989 Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d RENTAL EXPENSES - 15768; OTHER - 0; TOTAL - 15768 Other revenues in form 990 not in audited financial statements Schedule D, Part XII, Line 4b INSTITUTIONAL AID - 5458500; OTHER - 0; TOTAL - 5458500 Other expenses in audited financial statements not in form 990 Schedule D, Part XIII, Line 2d RENTAL EXPENSES - 15768; REDUCTION IN VALUE OF PROPERTY - 373200; LOSS ON ANNUITY OBLIGATION - 21789; OTHER - 0; TOTAL - 410757 Other expenses in form 990 not in audited financial statements Schedule D, Part XIII, Line 4b INSTITUTIONAL AID - 5458500; OTHER - 0; TOTAL - 5458500 true true true NONDISCRIMINATION INFORMATION INCLUDED IN STUDENT CATALOG. true true true true false false false false false false false false true false true true INSTITUTIONAL FUNDED SCHOLARSHIPS 1842 5458500 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 241486 0 40000 0 262773 0 16000 0 8462 0 568721 0 0 0 TERRY SMITH 140873 0 5000 0 3048 0 12364 0 9012 0 170297 0 0 0 KEVIN PALMER 163999 0 5000 0 360 0 13746 0 4405 0 187510 0 0 0 DAVID RANDERSON 137574 0 5000 0 1584 0 11630 0 5903 0 161691 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 $76,162. REINHARDT CONSTRUCTION COLLEGE TRUSTEE, OWNER OF COMPANY 2759767 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION 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 ANNUALY. 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. 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. ORGANIZATION'S PROCESS FOR INFORCING COMPLIANCE WITH CONFLICT OF INTEREST FORM 990, PART VI, SECTION B, LINE 12C 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 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. ORGANIZATION'S DEVELOPMENT OF WRITTEN WHISTLEBLOWER POLICY FORM 990, PART VI, SECTION B, LINE 13 THE ORGANIZATION HAD DRAFTED A WHISTLEBLOWER POLICY THAT HAS BEEN REVIEWED, AND IS EXPECTED TO BE IMPLEMENTED BY JUNE 30, 2012. FORM 990, PART VI, SECTION B, LINE 15B PROCESS USED TO ESTABLISH COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES 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