2023-04-11T13:30:10+00:00 2022-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2021-07-01 430655867 Columbia College COLU 5738758700 1001 Rogers Street Columbia MO 65216 Bruce Boyer CFO 2023-04-11 true Bruce Boyer 999009999 Mallory Fairless P01321579 3128997000 2021 2023-04-26 12:10:37Z Dr David Russell 1001 Rogers Street Columbia MO 65216 180670360 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 1812 30 211546 5210 15136030 17095477 72661290 61803854 7067288 5813906 -187113 -143057 94677495 84570180 10553789 10967847 0 47933644 48832572 0 1342195 28396043 38727332 86883476 98527751 7794019 -13957571 294222533 267475036 12883371 11429185 281339162 256045851 Columbia College improves lives by providing quality education to both traditional and nontraditional students, helping them achieve their true potential. false false 93160142 10967847 61847644 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 8,970 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. 93160142 true false 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 true false false false false false false false false true 11341 0 true 1812 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 NY OK 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 Bill Leeper Trustee 2.0 X 0 0 0 Byron Hill Trustee 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 Hurdle Trustee 2.0 X 0 0 0 Ken Akers Trustee/Assistant Professor 45.0 X 87378 0 15860 Lynne Stuver Baker Trustee 2.0 X 0 0 0 Mark Price Trustee/Professor 45.0 X 95423 0 16064 Matt Williams Trustee 2.0 X 0 0 0 Mike Randerson Trustee 2.0 X 0 0 0 Mitchell Humphreys Trustee 2.0 X 0 0 0 Richard Harding Trustee 2.0 X 0 0 0 William Johnston Trustee 2.0 X 0 0 0 Bruce Boyer Chief Financial Officer 45.0 X 158720 0 41104 David Russell President 45.0 X 363410 0 828 Cliff Jarvis Vice President Plant and Facilities 45.0 X 166201 0 24783 Gary Stanowski Chief Information Officer 45.0 X 156657 0 31142 Piyusha Singh Provost and Senior Vice President Academic Affairs 45.0 X 228288 0 37685 Suzanne Rothwell Vice President Advancement 45.0 X 154413 0 31864 Nathan Eatherton Deputy Chief Information Officer/Senior Director Project Management 45.0 X 119845 0 20645 Nathan Miller Associate Vice President Civilian and Online Division 45.0 X 153430 0 29354 Rajeev Sachdev Dean - Business Administration 45.0 X 126359 0 8258 Robert Boone Associate Vice President - Columbia College Global 45.0 X 124280 0 2469 Sarah Vordtriede-Patton Dean - Natural Sciences & Mathematics 45.0 X 143699 0 19492 Scott Dalrymple Former President 0.0 X 633535 0 9563 2711638 0 289111 28 true true false ALADDIN FOOD MANAGEMENT SERVICES 16567 COLLECTIONS CENTER DR CHICAGO IL 60693 FOOD SERVICE 971194 REINHARDT CONSTRUCTION 2491 BERNADETTE DRIVE COLUMBIA MO 65203 CONSTRUCTION SERVICES 558696 COMMONFUND 15 OLD DANBURY RD WILTON CT 06897 INVESTMENT ADVISORY 499794 BASE CONSTRUCTION INC 1199 N ORANGE AVENUE ORLANDO FL 32804 CONSTRUCTION SERVICES 357993 FORTIFIED ROOFING & SIDING LLC 2900 FALLING LEAF LANE COLUMBIA MO 65201 CONSTRUCTION SERVICES 311695 13 28482 15658864 1408131 99355 17095477 TUITION 611310 58526539 58526539 0 0 HOUSING AND BOARD FEES 611310 2914443 2914443 0 0 COMMISSIONS 611310 21812 21812 0 0 EDUCATIONAL FEES 611710 128232 128232 0 0 PAYMENT FEES 611710 136175 136175 0 0 76653 76653 0 0 61803854 425611 0 211546 214065 415079 587800 -172721 0 -172721 0 0 -172721 100262195 614129 95222558 265471 5039637 348658 5388295 0 0 5388295 10225 28482 24351 -14126 -14126 MISCELLANEOUS 900099 43790 43790 0 0 0 0 0 0 43790 84570180 61847644 211546 5415513 10967847 10967847 1643576 856960 599184 187432 89059 89059 0 0 37449859 35536187 1277034 636638 1196894 1048984 98302 49608 5518517 5168503 256778 93236 2934667 2646426 230367 57874 278906 0 278906 0 92000 0 92000 0 528851 0 528851 0 1690388 1636302 14445 39641 4276785 4272684 1235 2866 358008 249741 65035 43232 4330093 4202859 115292 11942 94218 94218 0 0 3859455 3754165 53611 51679 816859 778837 23400 14622 167991 132401 32577 3013 6126949 6038661 47703 40585 697645 579045 104647 13953 Program support 13896848 13866729 0 30119 Food Service 842410 829674 11670 1066 Printing and Publications 490180 410860 14631 64689 MERCHANT FEES AND COLLECTIONS 179746 0 179746 0 0 0 0 0 98527751 93160142 4025414 1342195 35715 29130 12958653 8352630 2581690 1792848 3489257 3564996 0 0 0 0 97572 95721 1451715 1258676 159888132 81928388 80028707 77959744 7539414 6762174 185952051 167539886 0 87759 119231 294222533 267475036 8075795 7935744 2848083 1898814 0 0 1200000 1000000 759493 594627 12883371 11429185 X 251803888 228644159 29535274 27401692 281339162 256045851 294222533 267475036 X -13957571 -11320627 -15113 X false true X true true true X 6559323 2218707 3706601 15122330 17110590 44717551 0 0 6559323 2218707 3706601 15122330 17110590 44717551 2541226 42176326 3587225 2468826 864410 460023 840690 8221174 0 0 0 0 0 0 0 52938725 409274420 0.7967 0.6794 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. 189499071 569779 -4713996 2203632 12124000 171027222 151644557 521844 40775066 492396 2950000 189499071 161730476 560680 147685 899952 9894332 151644557 166757156 216927 8605464 384533 13464538 161730476 159764012 677877 11458232 619992 4522973 166757156 0.868 0.084 0.048 false false 6334643 6334643 121064390 57347289 63717101 473771 264944 208827 31134634 24316155 6818479 880694 0 880694 77959744 Liquid Assets 2374783 F Hedge Fund 20602528 F Private Equity 19959832 F Real Assets 7732784 F Private Real Estate 15601955 F Global Equity 71333472 F Venture Capital 13518087 F Core Bonds 455400 F Intermediate Term Credit 8872055 F Private Credit 4038710 F US Equity 2619495 F Private Natural Resources 430785 F 167539886 ANNUITIES 594627 594627 61911229 -11320627 173487 -11147140 73058369 528851 10982960 11511811 84570180 87204540 173487 173487 87031053 528851 10967847 11496698 98527751 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 GAIN ON ANNUITY OBLIGATIONS - -90006 RENTAL EXPENSES - 587800 GAIN ON SALE OF PROPERTY - -348658 GOLF TOURNEY EXPENSES - 24351 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 10967847 WRITE-OFF OF UNCOLLECTIBLE PLEDGE RECEIVABLES - 15113 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 587800 GAIN ON ANNUITY OBLIGATIONS - -90006 GAIN ON SALE OF PROPERTY - -348658 GOLF TOURNEY EXPENSES - 24351 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 10967847 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 22383655 0 0 0 0 0 0 22383655 0 22383655 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 38707 28482 10225 2220 16809 5322 0 0 38707 28482 10225 2220 16809 5322 24351 -14126 true INSTITUTIONAL SCHOLARSHIPS 1557 10967847 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 true true X X X X X true true false false false false false false false Bruce Boyer Chief Financial Officer 157136 0 0 0 1584 0 13404 0 27700 0 199824 0 0 0 David Russell President 347308 0 0 0 16102 0 0 0 828 0 364238 0 0 0 Cliff Jarvis Vice President Plant and Facilities 164169 0 1000 0 1032 0 7890 0 16893 0 190984 0 0 0 Suzanne Rothwell Vice President Advancement 153381 0 0 0 1032 0 12885 0 18979 0 186277 0 0 0 Gary Stanowski Chief Information Officer 154625 0 1000 0 1032 0 12713 0 18429 0 187799 0 0 0 Piyusha Singh Provost and Senior Vice President Academic Affairs 227928 0 0 0 360 0 18892 0 18793 0 265973 0 0 0 Nathan Miller Associate Vice President Civilian and Online Division 153190 0 0 0 240 0 12268 0 17086 0 182784 0 0 0 Sarah Vordtriede-Patton Dean - Natural Sciences & Mathematics 143147 0 0 0 552 0 0 0 19492 0 163191 0 0 0 Scott Dalrymple Former President 12107 0 0 0 621428 0 817 0 8746 0 643098 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The former president's employment contract allows for a gross-up tax calculation in regards to the housing allowance provided under the employment contract. This gross-up payment is included in the former president's taxable compensation. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The former President received a housing and auto allowance, as determined by the Board of Trustees. These benefits are treated as taxable income. Schedule J, Part I, Line 4a Severance or change-of-control payment Former President Scott Dalrymple received $485,000 pursuant to a voluntary separation agreement. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The former college president participated in a supplemental nonqualified retirement plan. This plan vested upon separation. JONATHAN SACKETT SPOUSE OF PIYUSHA SINGH, KEY EMPLOYEE 89059 COMPENSATION false X 1 99355 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Contributions Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall be composed of at least five voting members of the Board of Trustees, INCLUDING THE OFFICERS OF THE BOARD OF TRUSTEES, EX OFFICIO, AND THE PRESIDENT OF THE COLLEGE. Members of this Committee, other than the officers of the Board of Trustees and the President of the College, are appointed by the Chair of the Board of Trustees and ratified by a vote of the full Board of Trustees. The Chair of the Board of Trustees shall serve as the Chair of the Executive Committee. The Executive Committee shall exercise all powers of the Board of Trustees at such times as the Board of Trustees is not in session, except that it 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. The Executive Committee shall not have the power to elect or remove Officers of the Board of Trustees, elect or remove the President of the College, or to amend the charter or bylaws of the College. The Committee shall report all its interim actions in writing at the next regular meeting to be ratified by 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 The conflict of interest policy requires all trustees, committee members, officers, and key employees of the College to disclose to the board all material facts as to any possible conflict of interest as soon as possible. Transactions that may present a conflict of interest are considered on an on-going basis and are reviewed annually. Actual transactions that would present a conflict of interest would require Board of Trustee approval. No trustee, committee member or officer shall vote or be a part of deliberations on any matter under consideration at a board or committee meeting in which such trustee, committee member or officer has a conflict of interest. Form 990, Part VI, Line 15a Process to establish compensation of top management official 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 returns for similarly sized institutions, when determining annual compensation for the President. This review is documented in the minutes and is performed annually. 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: 76653, Related or Exempt Function Revenue: 76653, 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 - -15113; 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: 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