2025-05-15T11:53:50+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 480577656 Central Christian College of Kansas CENT 6202410723 1200 S Main Street McPherson KS 67460 Dr Leonard Favara President 6202410723 2025-05-15 true true Sara Tibbott P01486965 5055022746 2025-05-15 2023 2025-03-06 01:10:19Z Dr Leonard Favara 1200 S Main Street McPherson KS 67460 19383684 false X www.centralchristian.edu X 1884 KS Educating students within a four-year, non-profit liberal arts college program 15 15 256 84 243956 29452 1607379 2704002 11988249 11937759 637172 852309 389292 949150 14622092 16443220 5311340 5201501 0 0 3923877 4037006 47473 45819 224738 5756565 5861897 15039255 15146223 -417163 1296997 18291604 19005893 9129118 8416697 9162486 10589196 Central Christian College of Kansas is a four-year, non-profit liberal arts college with the primary mission of offering a Christ-centered education for character. false false 7004648 5201501 9416931 Instruction and Academic Support - Central Christian College of Kansas is a four-year Liberal Arts college providing higher education opportunities leading to one of 18 degrees in 37 major areas. Instruction and library services are provided for 368 full-time and 86 part-time undergraduate students and 15 graduate students. Courses are taught by 11 full-time instructors and 49 who are part-time. Nearly 50% of the students attending Central Christian College of Kansas receive some type of scholarship. 2615723 2063734 Auxiliary Enterprises - Central Christian College of Kansas is a residential campus and operates four dormitories and a food service facility. These housing and food services are provided to 250 students, approximately 68% of the full-time enrollment. A snack bar, coffee shop, campus store and some recreational facilities are available to students. 1420247 457094 Student Services - The student services arm of Central Christian College of Kansas actively provides services to all students in the area of academic advising, career guidance, counseling, residence life, student government and intercollegiate athletics. The administration of the financial aid office is an important function under the student services program. The admissions office also operates under this program to ensure a steady enrollment of new students at the college. The various intercollegiate athletics are a vital part of student services because a large majority of the enrolled students are athletes. 11040618 true true false true false false true false true true false false true true false false true true false false false false true false false false true true false false false false false false false false false false false false false true true true true false false true 730 0 true 256 true true true false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false X Scott Balbin 6202410723 1200 S Main McPherson KS 67460 Dr Gary A Anderson Chairman 5.0 7.0 X X 0 0 0 Mr Dan Claassen Vice Chairman 2.0 X X 0 0 0 Mr G David Schimke Treasurer 2.0 X X 0 0 0 Mrs Rosemary Ramundo Secretary 3.0 X X 0 0 0 Bishop Kaye Kolde Director 2.0 X 0 0 0 Dr Bill Crothers Director 2.0 X 0 0 0 Dr Bruce Cromwell Director 2.0 X 0 0 0 Dr Matthew Turner Director 3.0 X 0 0 0 Dr Ola Odeyemi Director 2.0 X 0 0 0 Dr Robin Jackson Director 2.0 X 0 0 0 Dr Rodney Samuelson Director 2.0 X 0 0 0 Dr Stephen Gray Director 2.0 X 0 0 0 Mr James Nelson Director 2.0 X 0 0 0 Mr Larry Roberts Director 2.0 X 0 0 0 Mr Tom Pruitt Director 2.0 X 0 0 0 LeAnn Moore Chief Financial Officer 40.0 2.0 X 67688 0 12022 Leonard Favara President 40.0 4.0 X 111166 0 37154 178854 0 49176 1 false false false Creative Dining Services 1 Royal Park Drive Suite 3 Zeeland MI 49464 Food services 613336 Clark Higher Ed 2 Westside Drive Asheville NC 28806 Online program services 350558 2 174256 2529746 23939 2704002 Tuition and fees 611310 9416931 9416931 Auxiliary revenue 611310 2063734 2063734 Student rental 611310 67775 67775 389319 389319 0 0 11937759 269850 269850 9736 9736 20050 8749 11301 0 11301 11301 3514174 2929734 1981 584440 -1981 582459 582459 Gain on forgiveness of debt 900099 552815 552815 Coffee shop 722515 173506 173506 Insurance proceeds 900099 131342 131342 70450 0 70450 0 928113 16443220 11937759 243956 1557503 X 71765 71765 5129736 5129736 0 0 254741 254741 3078953 2588828 353838 136287 30475 30475 445510 9438 436072 227327 8228 219099 15580 15580 80528 80528 45819 45819 20005 20005 1537826 1413094 123887 845 454953 187400 266571 982 801469 406081 360611 34777 299733 299733 871604 262596 609008 60005 40445 13532 6028 9827 9827 346200 330 345870 596514 542488 54026 17505 7287 10218 Bad debt 686806 686806 Coffee shop expense 63342 63342 0 0 0 0 15146223 11040618 3880867 224738 677118 600608 663701 1283130 73592 1248847 1315906 1108702 0 0 0 0 6650 5378 34992 2637 16773485 10364432 6236080 6409053 5164004 6579919 2124110 544518 920419 112735 1075032 1110366 18291604 19005893 745763 965104 463318 425014 0 0 5948478 5915557 892768 326915 1078791 784107 9129118 8416697 X 2619069 2311818 6543417 8277378 9162486 10589196 18291604 19005893 X 1296997 129713 X false true X true true true X 3082404 2322433 3472272 1607379 2704002 13188490 0 0 3082404 2322433 3472272 1607379 2704002 13188490 1186224 12002266 157012 117549 453910 215509 299636 1243616 733 0 0 0 0 733 133475 38141 155851 134354 684157 1145978 15578817 60588956 0.7704 0.7340 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 133475.0, COLUMN B - 38141.0, COLUMN C - 155851.0, COLUMN D - 71354.0, COLUMN E - 131342.0, COLUMN F - 530163.0; DESCRIPTION - FORGIVEN A/P, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 63000.0, COLUMN E - , COLUMN F - 63000.0; DESCRIPTION - GAIN ON FORGIVENESS OF DEBT, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 552815.0, COLUMN F - 552815.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 105 false false false 105 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The portion of membership dues designated as lobbying expenditures. 0 80800 X false 5338137 32481 9601 5380219 5215433 115381 7323 5338137 4922359 297148 -4074 5215433 4885397 35322 1640 4922359 4217964 668180 22098 22845 4885397 0.0 1.0 0.0 false true false 819789 819789 12698411 7968174 4730237 2481410 2021751 459659 773875 374507 399368 6409053 Artwork 80800 CSV Life insurance 2062 Beneficial interest in perpetual trusts 992553 Beneficial interest in charitable remainder trusts 34951 1110366 Annuities payable 237621 Federal student loans refundable 415431 Due to related entities 6951 Property use obligation 124104 784107 Schedule D, Part III, Line 4 Collections of art - description of collections Central Christian College of Kansas is a fully accredited institution of higher learning, offering undergraduate and graduate programs to students in pursuit of vocational success. Over its history, the College, through donation, has acquired a limited number of art pieces, which are on public display. As an educational institution, and in keeping with best practices of other institutions of higher learning, these artifacts are used to enhance the educational opportunities afforded to our students by allowing students and the community free access to original works of art. As a liberal arts institution, such exposure aligns with the mission, vision, and purpose of the institution. Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose of the Central Christian College endowment fund is to generate income to fund the scholarships being awarded each semester and to support the annual operations of the institution. 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 publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. It is also published in the college catalog, both in hard copy and online, on the application for admissions, both in hard copy and online, and on the financial aid award letter. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Central Christian College of Kansas participates in all of the student aid and assistance programs for which it is eligible or certified to participate in through the U.S. Department of Education. X X X X true The Timothy Group Inc 1663 Sutherland Dr SE Grand Rapids MI 49508 Consulting services for capital campaign false 35819 -35819 71638 FM Foundation 8050 Spring Arbor Road PO Box 580 Spring Arbor MI 49283 General fundraising consulting false 10000 -10000 20000 45819 -45819 91638 KS Schedule G, Part I Line 2b, column (iv) The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. true Foundation of Central Christian College 1200 S Main St McPherson KS 67460 822866871 501(c)(3) 71765 General Operations 1 0 Scholarships 319 5129736 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants made to a related organization are administered under the same guidelines and can be traced through the college's accounting system. The related organization shares information regarding finances and related matters. All grants and awards made by Central Christian College of Kansas to individuals are administered by the financial aid officer under the guidelines and regulations established by the U.S. Department of Education. All such grants, awards and scholarships appear on the individual award letters that are signed by the student recipients. These same grants and awards can be traced directly to each student's account and through the college's accounting system. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. A copy of the Form 990 is provided to the board with an opportunity to comment prior to filing the return with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The board chair is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The executive assistant to the president reviews the board chair's policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent members of the board of trustees establish the salary of the President of the college. The board took into account the following factors (a) the salary of the previous Presidents, (b) the qualifications and experience of the President-elect, (c) special circumstances regarding strategic plans for the college and (d) salaries of Presidents at comparable colleges. This process is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President sets the salaries of other officers by taking into account the following (a) employee's position, (b) experience, (c) academic credentials, (d) longevity, and (e) current budget. In addition, comparability data from similarly situated organizations is reviewed for comparable positions in determining compensation. The President will inform the board of trustees of his decisions and the factors used in setting salaries. This process is documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Misc revenue - Total Revenue: 389319, Related or Exempt Function Revenue: 389319, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Aircraft lease - Total Revenue: 70450, Related or Exempt Function Revenue: , Unrelated Business Revenue: 70450, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Other Contract Services - Total Expense: 1537826, Program Service Expense: 1413094, Management and General Expenses: 123887, Fundraising Expenses: 845; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of split interest agreements - 70319; Gain on perpetual trusts - 59394; Central Christian College Holdings LLC 1200 S Main Street McPherson KS 67460 830821229 Holdings of Investment KS 75700 88000 Central Christian College of Kansas Heartbeat Coffee LLC 1200 S Main Street McPherson KS 67460 822490306 Coffee Shop KS 176582 17055 Central Christian College of Kansas Foundation of Central Christian College 1200 S Main Street McPherson KS 67460 822866871 Holdings of Investment KS 501(c)(3) 7 Central Christian College of Kansas true Charitable remainder unitrust (1) Trust AZ Central Christian College of Kansas Trust true false true false false false false false false false false false false false true true true true false false Foundation of Central Christian College B 71765 Book value