2024-04-23T14:23:38+00:00 2023-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2022-07-01 430655867 Columbia College COLU 5738758700 1001 Rogers Street Columbia MO 65216 Bruce Boyer CFO 2024-04-23 true Bruce Boyer 999009999 true Mallory Fairless P01321579 3128997000 2022 2023-04-26 12:10:37Z Dr David Russell 1001 Rogers Street Columbia MO 65216 222244600 false X www.ccis.edu X 1851 MO Columbia College improves lives by providing quality education to both traditional and nontraditional students, helping them achieve their true potential. 19 17 1796 30 0 0 17095477 7497308 61803854 56636016 5813906 8007314 -143057 -167345 84570180 71973293 10967847 11370041 0 48832572 50800919 0 1193193 38727332 29083287 98527751 91254247 -13957571 -19280954 267475036 256130800 11429185 14452622 256045851 241678178 Columbia College improves lives by providing quality education to both traditional and nontraditional students, helping them achieve their true potential. false false 85486522 11370041 56656721 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 8,279 STUDENTS DURING THE YEAR THROUGH ONLINE AND IN-SEAT CLASSES OFFERED AT THE MAIN CAMPUS LOCATED IN COLUMBIA, MISSOURI AND THROUGH 35 CAMPUSES LOCATED THROUGHOUT THE UNITED STATES. 85486522 true true false false false false false false true true true false false true false true false true false true false false false true false false false true true false false false false false true true false false false false false false false false false false true 10087 0 true 1796 true true true false false false false false false false false false false false X 19 17 false false false false false false false true true false false true true true true true true true false false CA MD MI NH NY OR SC WI X BRUCE BOYER CFO 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 Brad Stagg Board Chair 8.0 X X 0 0 0 Carol Winkler Treasurer 8.0 X X 0 0 0 Genie Rogers Secretary 8.0 X X 0 0 0 Helen Coe Simons Board Vice Chair 8.0 X X 0 0 0 Anita Timmons Trustee 2.0 X 0 0 0 Bill Leeper Trustee 2.0 X 0 0 0 Byron Hill Trustee (until April 2023) 2.0 X 0 0 0 Gary Tatlow Trustee 2.0 X 0 0 0 H Jane Blackman Trustee 2.0 X 0 0 0 Jolene Schulz Trustee 2.0 X 0 0 0 Joshua Muder Trustee 2.0 X 0 0 0 June Hackworth Trustee 2.0 X 0 0 0 Lynne Stuver Baker Trustee 2.0 X 0 0 0 Mark Price Trustee/Professor 45.0 X 109697 0 16967 Matt Williams Trustee 2.0 X 0 0 0 Mike Randerson Trustee 2.0 X 0 0 0 Richard Harding Trustee 2.0 X 0 0 0 Robert Walker Trustee 2.0 X 0 0 0 Sandra Hamar Trustee/Dean School of Public Service 45.0 X 121202 0 19738 William Johnston Trustee 2.0 X 0 0 0 Bruce Boyer Chief Financial Officer 45.0 X 163004 0 41517 David Russell President 45.0 X 421559 0 902 Cliff Jarvis Vice President Plant and Facilities 45.0 X 157532 0 29842 Dixie Williams Vice President Enrollment Management and Marketing 45.0 X 158257 0 15365 Gary Stanowski Chief Information Officer 45.0 X 159760 0 32041 Piyusha Singh Provost and Senior Vice President Academic Affairs 45.0 X 232941 0 39485 Suzanne Rothwell Vice President Advancement 45.0 X 158459 0 32305 James Arnold Athletic Director 45.0 X 125004 0 23659 Nathan Miller Associate Vice President Civilian and Online Division - partial year to 09/23/2022 45.0 X 134374 0 21728 Patty Fischer Chief Human Resources Officer 45.0 X 133909 0 29696 Robert Boone Associate Vice President Strategic Partnerships 45.0 X 133009 0 2564 Sarah Vordtriede-Patton Dean - Natural Sciences & Mathematics - partial year to 05/05/2023 45.0 X 138169 0 19562 2346876 0 325371 29 false true false ALADDIN FOOD MANAGEMENT SERVICES 16567 COLLECTIONS CENTER DR CHICAGO IL 60693 FOOD SERVICE 998912 REINHARDT CONSTRUCTION 2491 BERNADETTE DRIVE COLUMBIA MO 65203 CONSTRUCTION SERVICES 559319 COMMONFUND 15 OLD DANBURY RD WILTON CT 06897 INVESTMENT ADVISORY 429345 HUSCH BLACKWELL LLP PO Box 802765 Kansas City MO 64180 LEGAL SERVICES 285809 STORBECK SEARCH LLC 1400 N PROVIDENCE RD MEDIA PA 19063 EXECUTIVE SEARCH CONSULTANTS 167873 11 18340 5982475 1496493 2982 7497308 TUITION 611310 52933221 52933221 0 0 HOUSING AND BOARD FEES 611310 3264715 3264715 0 0 COMMISSIONS 611310 23845 23845 0 0 EDUCATIONAL FEES 611710 105838 105838 0 0 PAYMENT FEES 611710 152436 152436 0 0 155961 155961 0 0 56636016 397914 0 0 397914 461644 633360 -171716 0 -171716 0 0 -171716 156980188 244435 149284505 330718 7695683 -86283 7609400 0 0 7609400 6390 18340 22724 -16334 -16334 MISCELLANEOUS 900099 20705 20705 0 0 0 0 0 0 20705 71973293 56656721 0 7819264 11370041 11370041 2371570 1380391 803747 187432 91697 91697 0 0 38398164 36642377 1245838 509949 1195247 1056612 98246 40389 5819826 5476926 256703 86197 2924415 2745884 130254 48277 111693 0 111693 0 112200 0 112200 0 417994 0 417994 0 2254323 1885834 323396 45093 3683884 3676771 4046 3067 394642 274688 102158 17796 4492292 4319145 111696 61451 127951 127951 0 0 3578059 3482366 46979 48714 1181262 1143355 26029 11878 216478 159515 53411 3552 6139811 6048806 50043 40962 999903 829920 149985 19998 Program support 3428896 3428302 0 594 Food Service 1034373 1008103 25275 995 Printing and Publications 419753 337838 15066 66849 MERCHANT FEES AND COLLECTIONS 286988 0 286988 0 202785 0 202785 0 91254247 85486522 4574532 1193193 29130 55108 8352630 8503839 1792848 1465190 3564996 1853482 0 0 0 0 95721 111771 1258676 2366165 160651890 87007874 77959744 73644016 6762174 7147574 167539886 156704036 0 119231 4279619 267475036 256130800 7935744 7264309 1898814 1632037 0 0 1000000 800000 594627 4756276 11429185 14452622 X 228644159 213681416 27401692 27996762 256045851 241678178 267475036 256130800 X -19280954 5059281 -146000 X false true X true true true X 2218707 3706601 15122330 17110590 7497308 45655536 0 0 2218707 3706601 15122330 17110590 7497308 45655536 0 45655536 2468826 864410 460023 840690 859558 5493507 0 41798 43152 49866 43790 20705 199311 51348354 369075602 0.8891 0.7967 X Schedule A, Part II Public Support Test Part II has been completed to prove the College meets the public support test and therefore qualifies to use the special rule in reporting on Schedule B. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 41798.0, COLUMN B - 43152.0, COLUMN C - 49866.0, COLUMN D - 43790.0, COLUMN E - 20705.0, COLUMN F - 199311.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 171027222 793008 10652962 994611 22428413 159050168 189499071 569779 -4713996 2203632 12124000 171027222 151644557 521844 40775066 492396 2950000 189499071 161730476 560680 147685 899952 9894332 151644557 166757156 216927 8605464 384533 13464538 161730476 0.8483 0.0946 0.0571 false false 6184143 6184143 122465897 61460095 61005802 473771 289691 184080 30758802 25258088 5500714 769277 0 769277 73644016 Liquid Assets 3488142 F Hedge Fund 17717051 F Private Equity 21588475 F Real Assets 4018647 F Private Real Estate 13150371 F Global Equity 63015730 F Venture Capital 12670915 F Core Bonds 4404181 F Credit 7213174 F Private Credit 4774031 F US Equity 3448266 F Private Natural Resources 1215053 F 156704036 ANNUITIES 554559 Lease Liability 4201717 4756276 65843106 5059281 744567 5803848 60039258 417994 11516041 11934035 71973293 80210779 744567 744567 79466212 417994 11370041 11788035 91254247 Schedule D, Part V, Line 4 Intended uses of endowment funds To provide scholarships to students and support instructional programs and facilities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Loss on annuity obligations - 2200 Rental expenses - 633360 Loss on sale of property - 86283 Golf tourney expenses - 22724 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 11370041 Write-off of uncollectible pledge receivables - 146000 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental expenses - 633360 Loss in annuity obligations - 2200 Loss on sale of property - 86283 Golf tourney expenses - 22724 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 11370041 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The College is committed to equal opportunity and nondiscrimination and maintains and publishes a comprehensive Nondiscrimination and Equal Opportunity Policy that prohibits unlawful discrimination, harassment, and retaliation. This policy is available and published on the College's website, in the campus catalog, and is available in print from the Human Resources Office. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT 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. Central America and the Caribbean 0 0 Investments N/A 19344198 0 0 0 0 0 0 19344198 0 19344198 true false true true false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual Golf Tourney 24730 18340 6390 2220 16720 3784 0 0 24730 18340 6390 2220 16720 3784 22724 -16334 true INSTITUTIONAL SCHOLARSHIPS 1660 11370041 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The college 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 X false false false false false false false false false David Russell President 404615 0 0 0 16944 0 0 0 902 0 422461 0 0 0 Bruce Boyer Chief Financial Officer 161420 0 0 0 1584 0 13739 0 27778 0 204521 0 0 0 Piyusha Singh Provost and Senior Vice President Academic Affairs 232581 0 0 0 360 0 19364 0 20121 0 272426 0 0 0 Gary Stanowski Chief Information Officer 158176 0 0 0 1584 0 13031 0 19010 0 191801 0 0 0 Suzanne Rothwell Vice President Advancement 157427 0 0 0 1032 0 13271 0 19034 0 190764 0 0 0 Cliff Jarvis Vice President Plant and Facilities 155948 0 0 0 1584 0 12878 0 16964 0 187374 0 0 0 Dixie Williams Vice President Enrollment Management and Marketing 158017 0 0 0 240 0 2990 0 12375 0 173622 0 0 0 Patty Fischer Chief Human Resources Officer 133353 0 0 0 556 0 11005 0 18691 0 163605 0 0 0 Sarah Vordtriede-Patton Dean - Natural Sciences & Mathematics - partial year to 05/05/2023 137617 0 0 0 552 0 0 0 19562 0 157731 0 0 0 Nathan Miller Associate Vice President Civilian and Online Division - partial year to 09/23/2022 134189 0 0 0 185 0 9634 0 12094 0 156102 0 0 0 JONATHAN SACKETT SPOUSE OF PIYUSHA SINGH, KEY EMPLOYEE 91697 COMPENSATION false Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall be composed of five (5) voting members of the Board of Trustees, including the four (4) Officers of the Board of Trustees and an at-large member appointed by the Chair of the Board of Trustees. The at-large member shall serve a two-year term on the Executive Committee. The President of the College shall serve as a non-voting ex officio member. The Chair of the Board of Trustees shall serve as the Chair of the Executive Committee. The Executive Committee shall exercise limited powers of the Board of Trustees at such times as the Board of Trustees is not in session and at times where the issue is one where time is of the essence (e.g., real estate purchases) and a full Board of Trustees meeting cannot be convened in time to address the urgent issue. The Executive Committee shall not have the power to alter or revoke any previous order, resolution, or vote of a meeting of the Board of Trustees unless specifically granted such power by the Board of Trustees, or take action that is inconsistent with the Missouri Nonprofit Corporation Law. The Executive Committee shall not have the power to elect or remove Officers of the Board of Trustees, to elect or remove the President of the College, or to amend the Charter, Articles of Incorporation, or Bylaws of the College, or take action on issues where time is not of the essence before a scheduled special or regular meeting of the board can convene in time to address the issue. The Executive Committee shall report all its interim actions at the next regular meeting of the Board of Trustees. Form 990, Part VI, Line 11b Review of form 990 by governing body The members of the Board review the Form 990 and supplemental schedules prior to submission. The Chief Financial Officer reviews the 990 with the members of the Board and answers all questions that the Board members may have. Form 990, Part VI, Line 12c Conflict of interest policy Each year, Trustees will complete the Conflict of Interest Disclosure Form, including a Confidentiality Pledge, and will return the form to the Board Chair. The Board Chair will collect the forms from all the Trustees and delegate their review to the Governance Committee. The Governance Committee shall review the Conflict of Interest Disclosure Forms and shall report to the full Board of Trustees any potential or actual conflicts of interest. A Trustee shall not engage in a transaction with the College in which the Trustee stands to gain financially, or his/her spouse/child/parent or other relative stands to gain financially, or otherwise has a conflict of interest or potential conflict of interest, unless the following criteria are met: 1) the Board determines that the requirements of the Missouri Nonprofit Corporation Law pertaining to Director's Conflict of Interest have been satisfied; 2) the Trustee discloses to the Board the Trustee's material interest in the transaction; 3) the Trustee recuses himself or herself from any vote of any committee and Board meeting related to the transaction; 4) the Trustee recuses himself or herself concerning any Board or committee deliberation, and vote of any committee and the Board related to the College President's contract while the conflict of interest exists; 5) the Trustee shall not communicate with other Trustees about any matter for which the Trustee is required to recuse himself or herself under this paragraph; and 6) any Trustees approving the transaction reasonably and in good faith believe that the transaction is not unfair to the College. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Compensation Subcommittee of the Governance Committee reviews and makes recommendations for the President's compensation. The committee reviews and considers compensation information of presidents of other colleges and universities, including compensation disclosed in 990 returns for similarly sized institutions, when determining annual compensation for the President. This review is documented in the minutes and is performed annually. Subcommittee recommendations are reported to the full Governance Committee, then to the Executive Committee, and then in turn to the full board of Trustees for approval or modification. Form 990, Part VI, Line 19 Required documents available to the public 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. Form 990, Part VIII, Line 2f Other Program Service Revenue OTHER - Total Revenue: 155961, Related or Exempt Function Revenue: 155961, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part XI, Line 9 Other changes in net assets or fund balances WRITE-OFF OF UNCOLLECTIBLE PLEDGE RECEIVABLES - -146000; FORM 990, PART VI, LINE 15B COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES THE COLLEGE PRESIDENT REVIEWS ANNUALLY, AND DETERMINES COMPENSATION OF THE FOLLOWING OFFICERS AND KEY EMPLOYEES WITH THE ASSISTANCE OF AN INDEPENDENT CONSULTANT: PROVOST, SENIOR VICE PRESIDENT ACADEMIC AFFAIRS CHIEF FINANCIAL OFFICER VICE PRESIDENT OF ADVANCEMENT CHIEF INFORMATION OFFICER VICE PRESIDENT OF PLANT AND FACILITIES ATHLETIC DIRECTOR CHIEF HUMAN RESOURCES OFFICER VICE PRESIDENT OF ENROLLMENT AND MARKETING