2025-04-04T11:10:49+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2023-07-01 840442429 Colorado Christian University COLO 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 Iain Wightman VP Finance and Tech 3039633000 2025-04-04 true true Adam R Smith P00958966 7194714290 2025-03-28 2023 2025-03-06 01:10:19Z ERIC HOGUE 8787 W ALAMEDA AVE LAKEWOOD CO 80226 174033351 false X WWW.CCU.EDU X 1914 CO SERVING GOD BY PROVIDING CHRIST-CENTERED HIGHER EDUCATION. 19 17 1950 25 0 0 11446624 15952441 134500594 139620887 -1245718 917224 109995 122776 144811495 156613328 35228028 36115446 0 0 62862733 61731385 55000 51597 3173792 54048909 51229568 152194670 149127996 -7383175 7485332 201794800 216415732 67620526 72879099 134174274 143536633 See Schedule O. false false 105015668 36115446 121669316 COLORADO CHRISTIAN UNIVERSITY IS A RELIGIOUS INSTITUTION WHICH IS ACCREDITED BY THE HIGHER LEARNING COMMISSION OF THE NORTH CENTRAL ASSOCIATION AND OFFERS BOTH UNDERGRADUATE AND GRADUATE PROGRAMS DESIGNED TO EQUIP STUDENTS TO BECOME LEADERS IN THEIR CAREERS, COMMUNITIES, FAMILIES, AND IN THE WORLD. MORE THAN 10.000 CCU STUDENTS ARE ENROLLED AT THE LAKEWOOD CAMPUS, AT REGIONAL CENTERS THROUGHOUT COLORADO, AND ONLINE VIA THE INTERNET. 15494426 0 17951571 AUXILIARY ENTERPRISES REPRESENTS PRIMARILY THE FOOD AND HOUSING SERVICES PROVIDED TO STUDENTS OF CCU. 120510094 true true false true false false true false true true false false false true false false true true false false false false true false false false false true true true false false false false false false true true false false true false false false true true true true false false true 190 0 1950 true false false false false false true true false false false false false false X 19 17 false false false false false false false true false false false false true true true true true true true false KY MI NH OR SC X IAIN WIGHTMAN 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 Eric Hogue President 40.0 X X 283693 0 24300 BRAD BENSON BOARD MEMBER 1.0 X 0 0 0 DEREK HAMILTON BOARD MEMBER 1.0 X 0 0 0 DOUG MCDONALD BOARD MEMBER 1.0 X 0 0 0 DR BIFF GORE BOARD MEMBER 1.0 X 0 0 0 JEFF COORS BOARD MEMBER 1.0 X 0 0 0 JERRY JENKINS BOARD MEMBER 1.0 X 0 0 0 JOHN PITTMAN BOARD MEMBER 1.0 X 0 0 0 MARK SHEEHAN BOARD MEMBER 1.0 X 0 0 0 ROBERT WARREN BOARD MEMBER 1.0 X 0 0 0 SAM KIMBRIEL BOARD MEMBER 1.0 X 0 0 0 SUSAN RUTEHRFORD BOARD MEMBER 1.0 X 0 0 0 TERRY LEPRINO BOARD MEMBER 1.0 X 0 0 0 THE HONORABLE KEVIN LUNDBERG BOARD MEMBER 1.0 X 0 0 0 THE HONORABLE MIKE KOPP BOARD MEMBER 1.0 X 0 0 0 TIM MCTAVISH Board Member 1.0 X 118253 0 10987 WILL ARMSTRONG BOARD CHAIR 1.0 X 0 0 0 WILLIAM WHITE BOARD MEMBER 1.0 X 0 0 0 Iain Wightman VP Finance & Technology 40.0 X 196315 0 22226 Thomas Scheffel Corporate Counsel 40.0 X 9600 0 0 Allison Burkhart VP CAGS Marketing, Enrollment 40.0 X 225463 0 18389 Donald Sweeting Chancellor 40.0 X 214495 0 28062 James McCormick Senior VP & VP Student Life 40.0 X 215543 0 18802 Sarah Scherling AP Academic Affairs 40.0 X 205630 0 22799 Shannon Dreyfuss VP Campus Development 40.0 X 230467 0 29988 1699459 0 175553 50 false true false SAUNDERS CONSTRUCTION 86 Inverness Place N Englewood CO 80112 CONSTRUCTION 22692793 ZETA GLOBAL 3 Park Ave 33rd Floor New York NY 10016 ADVERTISING 6910432 BON APPETIT MANAGEMENT 2400 Yorkmont Rd Charlotte NC 28217 FOOD SERVICE 4565857 EDUCATIONAL MEDIA FOUNDATION PO Box 736987 Dallas TX 753736987 ADVERTISING 1098680 META PLATFORMS 15161 Collections Center Dr Chicago IL 60693 ADVERTISING 972100 33 286688 5329282 10336471 423735 15952441 TUITION AND FEES 611310 122947642 122947642 STUDENT HOUSING 721310 8997186 8997186 FOOD SERVICE 721310 5379972 5379972 STUDENT EVENTS AND HOSTING 900099 295400 295400 BOOKSTORE REVENUE 451211 429554 429554 1571133 1571133 0 0 139620887 712079 712079 151448 28672 122776 0 122776 122776 17596496 17391351 205145 0 205145 205145 0 0 0 0 0 156613328 139620887 0 1040000 36115446 36115446 603062 554817 36183 12062 189665 189665 46448187 43307937 2562330 577920 1566568 1411701 131349 23518 9656653 8615956 941811 98886 3267250 3030107 196301 40842 41003 41003 109345 109345 2250 2250 51597 51597 69827 69827 4629713 3477623 304411 847679 15323050 206168 15116882 2270769 1827583 240584 202602 3266989 2658543 417000 191446 2030315 1757032 266046 7237 1823083 1731781 62449 28853 3017236 1742158 219441 1055637 1005081 1005081 5319487 5072656 228636 18195 515377 172884 342394 99 Food Service Expense 4022105 4022105 Centennial Institute 973120 973120 Repairs and Maintenance 1595581 1527836 63511 4234 Small Equipment 200884 195274 5293 317 5014353 1102036 3899649 12668 149127996 120510094 25444110 3173792 2446639 702928 6046786 11832476 1000000 17872556 16512356 0 0 0 0 166215 166212 2688741 1861535 207291303 53038718 128488654 154252585 38007227 27392014 4219708 2764711 0 858274 930915 201794800 216415732 8943092 15497786 8553498 9817092 48820588 46200753 0 0 1303348 1363468 67620526 72879099 X 90271574 105959898 43902700 37576735 134174274 143536633 201794800 216415732 7485332 1877027 0 X false true X true true true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0.0 X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 17534 false false 17534 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY DURING THE TAX YEAR, THE UNIVERSITY RETAINED THE SERVICES OF A LOBBYING FIRM FOR MONITORING AND REPRESENTATION ON RELEVANT ISSUES AT THE STATE CONGRESSIONAL LEVEL, INCLUDING CONTACT WITH LEGISLATORS, GOVERNMENT OFFICIALS, AND THEIR STAFFS. DURING THE TAX YEAR, THE UNIVERSITY PAID $2,250 TO THIS FIRM FOR ITS SERVICES. THE REMAINING OF $15,284 OF LOBBYING EXPENSES REPORTED ARE AN ALLOCATION OF COMPENSATION PAID TO A CCU EMPLOYEE WHO SPENDS A SMALL PORTION OF TIME LOBBYING. 0 39500 X false 9045950 1562846 1453640 291721 11770715 6129395 2562083 707299 352827 9045950 6710503 257445 -581445 257108 6129395 4874636 540657 1537075 241865 6710503 4925151 271750 -117117 205148 4874636 0.0365 0.772 0.1915 false true true 12123363 12123363 168639776 30592739 138047037 3026137 2449475 576662 12175372 10387262 1788110 11326655 9609242 1717413 154252585 DEPOSITS HELD FOR OTHERS 389700 CAPITAL LEASE LIABILITY 973768 1363468 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS: THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. AS OF JUNE 30, 2024, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections DESCRIPTION OF ART COLLECTION: THE UNIVERSITY RECEIVED DONATIONS OF VARIOUS WORKS OF ART THAT ARE NOW ON DISPLAY IN ITS BUILDINGS. THESE INCLUDE PAINTINGS, SCULPTURES, ETC. THIS ART IS HELD FOR PUBLIC EXHIBITION AND INTENDED TO INSPIRE AND INCREASE THE EDUCATIONAL EXPERIENCE OF STUDENTS USING THESE BUILDINGS. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENTS: CCU ENDOWMENT FOUNDATION HOLDS ENDOWMENTS WITH THE PURPOSE OF PROVIDING EDUCATIONAL SCHOLARSHIPS TO STUDENTS OF COLORADO CHRISTIAN UNIVERSITY. 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 NONDISCRIMINATORY POLICY IS PUBLICIZED THROUGH THE UNIVERSITY'S WEBSITE AND ACADEMIC CATALOG. THE UNIVERSITY IS ABLE TO PROVE IT IS FOLLOWING THE POLICY. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT FINANCIAL AID FROM A GOVERNMENTAL AGENCY: THE UNIVERSITY RECEIVES MONIES FOR LOANS MADE TO STUDENTS UNDER THE NATIONAL DIRECT STUDENT LOAN ACT (PERKINS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, WORK-STUDY PROGRAMS, ETC.). X X X X X X X true WestBrooke Group LLC PO Box 6139 Denver CO 80206 Consulting false 51597 51597 0 51597 51597 0 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY true INSTITUTIONAL FINANCIAL ASSISTANCE 3796 36115446 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. GRANT MONITORING PROCESS FINANCIAL AID AWARDS ARE DISBURSED TO STUDENTS BASED ON THE GENERAL CRITERIA FOR INSTITUTIONAL FINANCIAL AID. GPA AND ENROLLMENT ARE MONITORED TO ENSURE THESE CRITERIA ARE MET. X true true X X true false false false false true false false false Eric Hogue President 223177 0 54000 0 6516 0 13148 0 11152 0 307993 0 0 0 Iain Wightman VP Finance & Technology 172260 0 15000 0 9055 0 11027 0 11199 0 218541 0 0 0 Shannon Dreyfuss VP Campus Development 218951 0 5000 0 6516 0 13960 0 16028 0 260455 0 0 0 Allison Burkhart VP CAGS Marketing, Enrollment 211355 0 8000 0 6108 0 8406 0 9983 0 243852 0 0 0 James McCormick Senior VP & VP Student Life 101263 0 0 0 114280 0 8018 0 10784 0 234345 0 0 0 Donald Sweeting Chancellor 196721 0 0 0 17774 0 12451 0 15611 0 242557 0 0 0 Sarah Scherling AP Academic Affairs 197806 0 0 0 7824 0 11967 0 10832 0 228429 0 0 0 Schedule J, Part I, Line 1a Travel for companions COMPANION TRAVEL: PRESIDENT HOGUE SOMETIMES TRAVELS TO EVENTS WITH HIS WIFE WHERE THEY BOTH SERVE AS OFFICIAL REPRESENTATIVES OF THE UNIVERSITY. THESE EXPENDITURES ARE APPROPRIATELY TREATED AS BUSINESS TRAVEL EXPENSES AND THEREFORE NOT INCLUDED IN COMPENSATION REPORTED ON FORM 990 PART VII OR SCHEDULE J, PART II. Schedule J, Part I, Line 4a Severance or change-of-control payment James McCormick Received a Qualifying Payment of $107,488. Schedule J, Part I, Line 6a Compensation contingent on net earnings of the organization $82,000 was accrued for compensation for key Alison Burkhart - $8,000 Shannon Dreyfuss - $5,000employees and officers. Eric Hogue - $54,000 Iain Wightman - $15,000 A COLORADO EDUCATIONAL CULTURAL FACILITIES AUTHORITY 840896727 000000000 2020-06-01 56205567 MODIFY/REFUND 2014A, 2014B, 2018 I false false false A 10004814 56205567 56205567 2014 true false true true A false false false false 0.0 false false true A false true false false false false false false true A true Thomas Scheffel Corporate Secretary 189665 Legal Services false Schedule L, Part IV RELATIONSHIP AND TRANSACTION EXPLANATION: THOMAS SCHEFFEL, AN OFFICER, IS AN OWNER IN TNS ASSOCIATES P.C. TNS PROVIDES LEGAL SERVICES TO THE UNIVERSITY. IN 2024 THE UNIVERSITY PAID TNS $186,665 FOR LEGAL SERVICES. X 11 400778 Market value X Instruments 6 22325 Market value X Audio Equipment 1 500 Market value X Gift Bags 1 132 Market value X Decorations 3 4200 Market value X Couches 1 3297 Market value X Grandfather Clock 1 5399 Market value X Treadmill 1 3210 Market value X Pashminas 1 240 Market value false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Instruments Number of contributions Other - Audio Equipment Number of contributions Other - Gift Bags Number of contributions Other - Decorations Number of contributions Other - Couches Number of contributions Other - Grandfather Clock Number of contributions Other - Treadmill Number of contributions Other - Pashminas Number of contributions Securities - Publicly traded - Number of contributions Form 990, Part VI, Line 15 Line 15A & 15B COMPENSATION DETERMINATION: COMPENSATION FOR THE PRESIDENT/CEO WAS DETERMINED BY THE BOARD. IN SETTING COMPENSATION, COMPARABILITY DATA WAS GATHERED BY HR AND THEN USED BY THE BOARD AND PRESIDENT/CEO. A SALARY SURVEY STUDY AND SALARY STRUCTURE REVIEW WAS LAST PERFORMED IN MARCH 2023. THE DELIBERATIONS AND DECISIONS REGARDING OFFICER COMPENSATION ARE DOCUMENTED AS PART OF THE PROCESS. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body COMMITTEES: THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990, REVIEW PROCESS: THE FORM 990 WAS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM AND THEN REVIEWED BY THE VP OF FINANCE AND TECHNOLOGY BEFORE BEING FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST POLICY PROCESS: THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS OVERSEEN BY THE PRESIDENT. BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. WHEN A CONFLICT OF INTEREST IS DETERMINED TO EXIST, ALL INTERESTED PARTIES ARE REQUIRED TO RECUSE THEMSELVES FROM THE DELIBERATIONS AND SUBSEQUENT BOARD VOTE. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION DETERMINATION: COMPENSATION FOR THE PRESIDENT/CEO WAS DETERMINED BY THE BOARD. IN SETTING COMPENSATION, COMPARABILITY DATA WAS GATHERED BY HR AND THEN USED BY THE BOARD AND PRESIDENT/CEO. A SALARY SURVEY STUDY AND SALARY STRUCTURE REVIEW WAS LAST PERFORMED IN MARCH 2023. THE DELIBERATIONS AND DECISIONS REGARDING OFFICER COMPENSATION ARE DOCUMENTED AS PART OF THE PROCESS. Form 990, Part VI, Line 15b Process to establish compensation of other employees COMPENSATION DETERMINATION: COMPENSATION FOR OTHER OFFICERS WAS DETERMINED BY THE PRESIDENT/CEO. IN SETTING COMPENSATION, COMPARABILITY DATA WAS GATHERED BY HR AND THEN USED BY THE BOARD AND PRESIDENT/CEO. A SALARY SURVEY STUDY AND SALARY STRUCTURE REVIEW WAS LAST PERFORMED IN MARCH 2023. THE DELIBERATIONS AND DECISIONS REGARDING OFFICER COMPENSATION ARE DOCUMENTED AS PART OF THE PROCESS. Form 990, Part VI, Line 19 Required documents available to the public DOCUMENTS AVAILABLE TO THE PUBLIC: THE UNIVERSITY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue OTHER PROGRAM SERVICE REVENUE - Total Revenue: 1571133, Related or Exempt Function Revenue: 1571133, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION COLORADO CHRISTIAN UNIVERSITY IS A RELIGIOUS INSTITUTION WHOSE MISSION IS TO SERVE GOD BY PROVIDING CHRIST-CENTERED HIGHER EDUCATION. THE PURPOSE OF COLORADO CHRISTIAN UNIVERSITY IS: - TO ENABLE STUDENTS TO PURSUE A CHRIST-CENTERED UNDERGRADUATE AND GRADUATE EDUCATION IN AN INSTITUTION OF HIGHER EDUCATION THAT INTEGRATES BIBLICAL CONCEPTS WITH THE ARTS, SCIENCES, AND PROFESSIONAL FIELDS. - TO ENCOURAGE STUDENTS TO INTEGRATE THEIR CHRISTIAN FAITH AND HIGHER LEARNING BY DEVELOPING THOUGHTFUL CHRISTIAN PERSPECTIVES. - TO CHALLENGE STUDENTS TO ENGAGE IN OPPORTUNITIES FOR SPIRITUAL GROWTH, CHARACTER DEVELOPMENT, SOCIAL INTERACTION, AND COMMUNITY PARTICIPATION. - TO PREPARE GRADUATES FOR LEADERSHIP AND SERVICE WITHIN THEIR SELECTED CAREERS AND COMMUNITIES. - TO SUSTAIN A COMMUNITY OF FACULTY, ADMINISTRATORS AND STAFF WHO EXEMPLIFY CHRISTIAN FAITH AND CHARACTER AND EXCELLENCE IN THEIR PROFESSIONAL FIELDS. JEFFCO PROPERTY INVESTORS LLC 8787 W ALAMEDA AVE LAKEWOOD CO 80226 450851533 REAL ESTATE CO 0 0 none CCU ENDOWMENT FOUNDATION 8787 W ALAMEDA AVE LAKEWOOD CO 80226 841235728 SUPPORT CCU CO 501(c)(3) Type I CCU true false false true false true false false false false false false false true true true false false false false CCU ENDOWMENT FOUNDATION C 286688 FMV-CASH CCU ENDOWMENT FOUNDATION E 766942 FMV-CASH