2022-05-16T12:13:56-05:00 2021-06-30 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2020-07-01 480577656 Central Christian College of Kansas CENT 6202410723 1200 S Main Street McPherson KS 67460 Dr Leonard Favara President 6202410723 2022-05-16 1 Dr Leonard Favara 999009999 Daren Daiga P01074795 5055022746 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z Dr Leonard Favara 1200 S Main Street McPherson KS 67460 19269337 0 X www.centralchristian.edu X 1884 KS Educating students within a four-year, non-profit liberal arts college program 13 13 274 78 309720 0 3082404 2322433 12634560 12371686 9740 3761209 504946 354784 16231650 18810112 4819378 4849693 0 0 3879094 3977634 0 0 189151 6666475 6465389 15364947 15292716 866703 3517396 17285133 18926766 11918863 9641814 5366270 9284952 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. 0 0 6545579 4849693 10564629 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. In fiscal year 2021, the College started their first master's program, offering a degree in Strategic Leadership. Instruction and library services are provided for 593 full-time and 50 part-time undergraduate students and 18 graduate students. Courses are taught by 16 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. 4325365 199578 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. 2059319 1607479 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 290 students, approximately 49% of the full-time enrollment. A snack bar, coffee shop, campus store and some recreational facilities are available to students. 12930263 1 1 0 0 0 0 0 1 0 1 1 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 1135 0 1 274 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LeAnn Moore 6202410723 1200 S Main Street McPherson KS 67460 Dr Gary A Anderson Chairman 5.00 7.00 X X 0 0 0 Dan Claassen Vice Chairman 2.00 X X 0 0 0 Melvin Sanders Secretary 3.00 X X 0 0 0 G David Schimke Treasurer 2.00 X X 0 0 0 Larry Roberts Director 2.00 X 0 0 0 Gail Arnott Director 2.00 X 0 0 0 Bruce Cromwell Director 2.00 X 0 0 0 Rev Lucia Delamarter Director 2.00 X 0 0 0 Dr Mary E Oehlert Director 2.00 4.00 X 0 0 0 Dr David Kessler Director 2.00 X 0 0 0 Dr Frank Kline Director 2.00 X 0 0 0 James Nelson Director 2.00 X 0 0 0 Dr Matt Turner Director 2.00 X 0 0 0 Leonard Favara President 40.00 4.00 X 85697 0 25058 LeAnn Moore Chief Financial Officer 40.00 2.00 X 48281 0 8600 133978 0 33658 0 0 0 0 Keypath Education 1933 North Meacham Rd Suite 400 Schaumburg IL 60173 Online program services 1656127 Creative Dining Service 1 Royal Park Drive Suite 3 Zeeland MI 49464 Food Services 550305 2 500 933093 1388840 670486 2322433 Tuition and fees 611310 10564629 10564629 Auxiliary revenue 611310 1607479 1607479 Student rental 611310 29025 29025 170553 170553 12371686 88836 88836 315 315 28398 9176 19222 19222 19222 1108887 3000000 412864 23650 696023 2976350 3672373 3672373 921 500 13535 -12614 -12614 Coffee Shop 722515 189720 189720 Aircraft Lease 532411 120000 120000 Insurance proceeds 900099 38141 38141 347861 18810112 12371686 309720 3806273 X 4849693 4849693 174037 5489 146594 21954 3087373 2574010 403044 110319 25960 20532 4375 1053 466137 368675 78557 18905 224127 177265 37772 9090 35279 35279 62222 161 62061 2548157 2329101 198033 21023 31447 27837 1787 1823 80206 50825 25427 3954 100853 75428 25425 540746 275407 265339 27985 26118 837 1030 367688 330 367358 1287391 1235635 51756 123405 6773 116632 Institutional expense 371000 223250 147750 Coffee shop expense 69217 69217 Bad debt expense 50000 50000 Instruction expense 26006 22644 3362 743787 591873 151914 15292716 12930263 2173302 189151 416752 2327165 1562639 900761 1700684 1745847 1220776 1414095 6361 24506 17133042 10733234 7047270 6399808 2477689 3200767 615643 600192 1391134 1023284 28925 9642 817260 1280699 17285133 18926766 837955 724505 70064 67622 7021917 5874427 1238867 1316861 2750060 1658399 11918863 9641814 X -2469379 1334933 7835649 7950019 5366270 9284952 17285133 18926766 X 3517396 401286 X 0 1 X 1 1 1 X 1030522 1026082 2423147 3082404 2322433 9884588 1030522 1026082 2423147 3082404 2322433 9884588 2455178 7429410 119809 99522 130254 157012 117549 624146 1077 391 6073 135150 39062 181753 10690487 70026363 0.69500 0.72210 X Schedule A, Part II, Line 10, Explanation of Other Income: Misc income - 2016 Amount: $ 1,077. 2017 Amount: $ 391. 2018 Amount: $ 999. Insurance proceeds - 2018 Amount: $ 5,074. 2019 Amount: $ 133,475. 2020 Amount: $ 38,141. Fundraising events - 2019 Amount: $ 1,675. 2020 Amount: $ 921. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80800 X 0 4885397 35322 1640 4922359 4217964 668180 22098 22845 4885397 6469546 71128 192453 2515163 4217964 6139342 46829 283375 6469546 5964810 134986 39546 6139342 1.00000 0 1 0 779276 779276 11041406 7072829 3968577 2156321 1591864 564457 3156039 2068541 1087498 6399808 Student Loans Receivable 1023284 C 1023284 Artwork 80800 CSV Life insurance 46901 Beneficial interest in perpetual trusts 977998 Due from Foundation 175000 1280699 Split-interest agreements payable 366721 Federal student loans refundable 1214678 Due to Foundation 77000 1658399 Part III, Line 4: 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 or student 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. Part V, Line 4: 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 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 publised 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 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. The college also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) as part of the CARES Act. 1 Scholarships 321 4626443 HEERF Grants 358 223250 Part I, Line 2: All grants and awards made by Central Christian College of Kansas are adminstered 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. X 2 660000 Appraisal X 5 2669 Cost X Supp./Equip 40 7817 Cost 2 1 1 1 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Part I, Line 30b: The organization received a contribution of two aircraft, listed property, that are required to be held by the organization for at least three years so that the value of the donation is not jeopardized. The organization has leases with unrelated third parties for exclusive use of the aircraft, generating unrelated business income as reported on Form 990-T. Part I, Line 32b: The organization uses third party brokers for sales of livestock. Form 990, Part VI, Section B, line 11b 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, Section B, line 12c 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. 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, Section B, line 15 Line 15a - 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. Line 15b - 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, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part IX, line 11g Other fees: Program service expenses 2,329,101. Management and general expenses 198,033. Fundraising expenses 21,023. Total expenses 2,548,157. Form 990, Part XI, line 9: Change in value of split-interest agreement 217,710. Gain on perpetual trust 183,576. Two Tigers and a Truck LLC 1200 Main Street McPherson KS 66460 463754796 Landscaping/Maintenance KS 0 0 Central Christian College of Kansas Central Christian College Holdings LLC 1200 Main Street McPherson KS 66460 830821229 Holdings of Investment KS 780000 613000 Central Christian College of Kansas Heartbeat Coffee LP 1200 Main Street McPherson KS 66460 822490306 Coffee Shop KS 189720 43109 Central Christian College of Kansas Kids Kampus Inc 1200 Main Street McPherson KS 66460 364794997 Daycare Center KS 501(c)(3) Line 10 Central Christian College of Kansas 1 Foundation of Central Christian College 1200 Main Street McPherson KS 66460 822866871 Holdings of Investment KS 501(c)(3) Line 7 Central Christian College of Kansas 1 Charitable remainder unitrust (1) Trust AZ Central Christian College of Kansas 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 Foundation of Central Christian College N Foundation of Central Christian College O Foundation of Central Christian College P 77000 Book value Foundation of Central Christian College Q 175000 Book value Kids Kampus N Kids Kampus O