2011-11-09T13:37:09-08:00 2011-06-30 J W HUNT AND COMPANY PO BOX 265 COLUMBIA SC 292020265 990 2010-07-01 570324915 Columbia College COLU 8037863966 1301 Columbia College Drive Columbia SC 29203 John D Jones 2011-11-09 William T Pouncey 8032548196 2010 2016-02-24 21:20:13Z Dr Caroline Whitson 1301 Columbia College Drive Columbia SC 29203 34678966 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 27 641 200 0 5196646 4613314 28497997 28312657 718458 176179 375383 449920 34788484 33552070 9942598 10081463 0 13385158 13299036 0 542439 9111951 9596683 32439707 32977182 2348777 574888 54518586 62924897 15247562 19601067 39271024 43323830 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 10081463 10081463 Student Aid - Includes expenditures for all forms of financial aid to students 9160534 Instruction - Expenditures for academic instructional departments within the College 4173320 Student Services - Major expenditures in this office are for the Admissions Office, Financial Aid Office, and Registrar's Office 4686049 3479777 28101366 true true false true false false false false false true true false false false true true true false true false false false false false false 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 65 0 true 641 true false false false false false false false false true true false 0 false 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 false true true true true true false false false false X X John D Jones 8037863966 1301 Columbia College Dr Columbia SC 29203 Ronald White 40.00 X 101913 0 24200 Rita Eldridge Vandiver 0.00 X 0 0 0 Rev Quay W Adams 0.00 X 0 0 0 Rev Lee C Bines 0.00 X 0 0 0 Rebecca Laffitte 0.00 X 0 0 0 Patricia Stone Wood 0.00 X 0 0 0 Mary Cantando 0.00 X 0 0 0 Marion A Knox Jr 0.00 X 0 0 0 Marguerite Willis 0.00 X 0 0 0 Leonard L Price 0.00 X 0 0 0 June Johnson Bradham 0.00 X 0 0 0 Judy Davis 0.00 X 0 0 0 Johnnie Cordell Breed 0.00 X 0 0 0 John H Lumpkin Jr 0.00 X 0 0 0 John D Jones 40.00 X 125670 0 23757 Joe R Blanchard 0.00 X 0 0 0 Jim B Apple 0.00 X 0 0 0 Jeffrey Selig 0.00 X 0 0 0 Jean E Duke 0.00 X 0 0 0 James C Meadors 0.00 X 0 0 0 G Larry Wilson 0.00 X 0 0 0 Edward Sellers 0.00 X 0 0 0 Dr Laurie B Hopkins 40.00 X 97834 0 23507 Dr Caroline Whitson 40.00 X 178577 0 22877 Dr Annette Williams Lynn 0.00 X 0 0 0 Dalhi Myers 0.00 X 0 0 0 Cynthia Pryor Hardy 0.00 X 0 0 0 Claire Wilson Yarborough 0.00 X 0 0 0 Charles P Austin Sr 0.00 X 0 0 0 Carol Rich Storey 0.00 X 0 0 0 Bishop Mary Virginia Taylor 0.00 X 0 0 0 Barbara Parks 40.00 X 92002 0 21970 595996 116311 3 false true false Ray Lyerly 7714 Castleton Lane Columbia SC 29223 Roofing & Maint 103209 Rogerscasey Inc PO Box 0262 Battleboro VT 053020262 Investment Managers 100669 MB Kahn Construction Co Inc PO Box 1179 Columbia SC 292021179 Construction Mgmt 119505 3 375259 1559461 2678594 42517 4613314 Tuition and fees 24825014 24825014 Interest on loans receiva 7866 7866 Auxiliary enterprises 3479777 3479777 28312657 170554 170554 0 0 71940 71940 71940 71940 1125221 7300 918263 208633 206958 -201333 5625 5625 0 0 0 Other 377980 377980 377980 33552070 28690637 248119 0 10081463 10081463 0 0 712307 712307 0 9659526 8266728 1069377 323421 740632 582214 139413 19005 1461871 1212985 213787 35099 724700 586546 115687 22467 0 133161 129 133032 64231 64231 0 0 0 0 396767 353929 42838 0 0 0 1145191 1059593 85598 293345 252606 32115 8624 0 24502 9016 14507 979 417997 403577 14420 0 1571031 1508115 62916 399326 399326 Supplies 236255 127240 78376 30639 Repairs and maintenance 964121 913716 50405 Operations 1303080 1066381 213101 23598 Miscellaneous 577253 251691 317025 8537 Food Service Contracts 948691 948691 1121732 476746 574916 70070 32977182 28101366 4333377 542439 3500 3500 665964 1494312 3218275 2519123 1169223 992179 0 0 1677212 1529784 10002 6321 41449 392 61111167 26841044 29118667 34270123 17014156 21128554 1440931 759519 0 0 159207 221090 54518586 62924897 1076644 846497 132659 72189 7500000 12996667 3738221 3151060 2800038 2534654 15247562 19601067 X 17996699 19038872 3387157 5991374 17887168 18293584 39271024 43323830 54518586 62924897 X 574888 3477918 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 7500 false false 7500 false false 20121005 407128 3613104 1179163 22962074 17768988 1354206 2056690 1058879 20121005 22912419 521610 -4543529 1121512 17768988 0.03170 0.96830 false false false 1501212 1501212 39708406 15332391 24376015 19901549 11508653 8392896 34270123 US Government advances 1777223 Obligation under split-interest agreemen 215622 Obligation under interest rate swap 377337 Funds held for others 164472 2534654 33552070 32977182 574888 3262483 215435 3477918 4052806 27149858 3262483 -9866028 -6603545 33753403 -201333 -201333 33552070 23097052 201333 201333 22895719 10081463 10081463 32977182 Part X Part X : FIN48 Footnote Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the College and recognize a tax liability (or asset) if the College has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by the College, and has concluded that as of June 30, 2011, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financialstatements. 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 years prior to 2008. Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Scholarships and other student aid $10081463 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Change in value of split interest agreem $0 Loss on disposal of property and equipme $201333 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Net unrealized gain on interest rate swap $164480 Change in Value of Split-Interest Agreements $50955 Change in Value of Split-Interest Agreements $ -0 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. true X 0 0 Scholarships and Grants 922 10081463 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 false true X X false false false false false false false false false false Dr Caroline Whitson 174640 3937 17500 5377 201454 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. Bank of America 576000286 2010-12-20 6100000 HVAC & energy saving improveme false false false 203333 6100000 6100000 2011 false false true true false false true false true true false true true Bank of America 7.0000 true false false false true 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 7 42517 FMV false true false 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 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 11 Form 990, Part VI, Line 11: Form 990 Review Process The College's VP of Finance and Controller 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