2020-12-10T15:21:03-06:00 2020-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2019-07-01 840442429 COLORADO CHRISTIAN UNIVERSITY % DANIEL COHRS COLO 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 DANIEL COHRS EXECUTIVE VICE PRESI 3039633000 2020-11-15 true Adam R Smith CPA P00958966 7194714290 2019 2022-09-23 18:48:47Z DONALD SWEETING 8787 W ALAMEDA AVE LAKEWOOD CO 80226 123187101 false X WWW.CCU.EDU X 1914 CO SERVING GOD BY PROVIDING CHRIST-CENTERED HIGHER EDUCATION 19 17 1686 201 0 9594786 12411216 106112765 102153172 7755737 4173671 62174 98515 123525462 118836574 26504829 25654091 0 0 44292261 48618078 150358 150000 1838994 38565188 41750222 109512636 116172391 14012826 2664183 192072001 203524477 64020967 72566936 128051034 130957541 X 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. false false 82595228 25654091 92615390 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 8,000 CCU STUDENTS ARE ENROLLED AT THE LAKEWOOD CAMPUS, AT REGIONAL CENTERS THROUGHOUT COLORADO, AND ONLINE VIA THE INTERNET. 13023622 9537784 AUXILIARY ENTERPRISES REPRESENTS PRIMARILY THE FOOD AND HOUSING SERVICES PROVIDED TO STUDENTS OF CCU. 95618850 true true false true false 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 false false true false true false false false true true true true false true 202 0 1686 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 DANIEL COHRS 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 X DONALD SWEETING PRESIDENT/CEO 40.0 0.5 X 263586 0 60050 DANIEL COHRS EVP / CFO 40.0 0.5 X 228853 0 21490 SARAH SCHERLING VP ACADEMIC AFFAIRS-CAGS 40.0 0.0 X 186141 0 19532 SHANNON DREYFUSS VP CAMPUS DEVELOPMENT 40.0 0.0 X 178458 0 23971 JAMES MCCORMICK VP STUDENT LIFE 40.0 0.0 X 170154 0 17556 JEFFREY HUNT VP CENTENNIAL INSTITUTE 40.0 0.0 X 162787 0 23207 KYLE USREY VP ACADEMIC AFFAIRS - CUS 40.0 0.0 X 165883 0 17661 THOMAS SCHEFFEL CORPORATE COUNSEL / SECRETARY 1.0 0.5 X 14622 0 0 TIM MCTAVISH VICE CHAIR 1.0 0.0 X X 12000 0 0 GARY ARMSTRONG BOARD CHAIR 1.0 0.5 X X 0 0 0 DOUG MCDONALD BOARD TREASURER 1.0 0.0 X X 0 0 0 WIL ARMSTRONG BOARD MEMBER 1.0 0.0 X 0 0 0 JEFF MYERS BOARD MEMBER 1.0 0.0 X 0 0 0 DR MARGARET FOMER BOARD MEMBER 1.0 0.0 X 0 0 0 SAM KIMBRIEL BOARD MEMBER 1.0 0.0 X 0 0 0 HAROLD KRAUSE BOARD MEMBER 1.0 0.5 X 0 0 0 BRAD BENSON BOARD MEMBER 1.0 0.0 X 0 0 0 CHICK LEE BOARD MEMBER 1.0 0.0 X 0 0 0 TERRY LEPRINO BOARD MEMBER 1.0 0.0 X 0 0 0 JERRY JENKINS BOARD MEMBER 1.0 0.0 X 0 0 0 DON HARWELL BOARD MEMBER 1.0 0.0 X 0 0 0 DON SIECKE BOARD MEMBER 1.0 0.0 X 0 0 0 KEVIN LUNDBERG BOARD MEMBER 1.0 0.0 X 0 0 0 MARK SHEEHAN BOARD MEMBER 1.0 0.0 X 0 0 0 WILLIAM WHITE BOARD MEMBER 1.0 0.0 X 0 0 0 JERRY NELSON BOARD MEMBER 1.0 0.0 X 0 0 0 1382484 0 183467 29 false true false DOUBLEPOSITIVE MARKETING GROUP INC 1111 LIGHT ST BALTIMORE MD 21230 ADVERTISING 6709720 SODEXO INC PO BOX 905374 CHARLOTTE NC 28290 FOOD SERVICE 3245426 BOOYAH ADVERTISING INC 3001 BRIGHTON BLVD DENVER CO 80216 ADVERTISING 2690190 Educational Media Foundation 5700 West Oaks Blvd ROCKLIN CA 95765 Media Services 750000 IG Transmedia LLC 30911 Spanish Moss Crossing FULLSHEAR TX 77441 Media Services 625000 42 213748 4341891 7855577 6574 12411216 Tuition and Fees 900099 92198291 92198291 Student Housing 721310 5068168 5068168 Food Service 721310 3984560 3984560 Student Events and Hosting 900099 107029 107029 Bookstore Revenue 451211 437349 437349 357775 357775 102153172 1065532 1065532 0 0 114200 15685 98515 0 98515 98515 3037913 4405068 3443475 891367 -405562 3513701 3108139 3108139 0 0 0 0 0 0 0 0 0 0 118836574 102153172 4272186 0 25654091 25654091 0 0 593319 545854 35599 11866 3000 3000 36791617 34167116 1964172 660329 1164654 1059565 81917 23172 7440245 6633061 718819 88365 2625243 2459667 123375 42201 0 247228 247228 105841 105841 61484 61484 150000 150000 102444 102444 2668908 2409216 182730 76962 12156132 74076 12081792 264 2420803 1978901 223637 218265 2601714 2198357 288813 114544 0 2638934 2275348 351758 11828 1075061 1010327 41501 23233 0 2012434 1436212 212015 364207 2283528 2283528 0 4590133 4464415 112159 13559 386510 177128 209216 166 FOOD SERVICE EXPENSE 2139275 2139275 CENTENNIAL INSTITUTE 1771510 1771510 REPAIRS & MAINTENANCE 1506381 1427439 65532 13410 SMALL EQUIPMENT 422830 481164 -64305 5971 2559072 908116 1630304 20652 116172391 95618850 18714547 1838994 277546 5079864 33331663 35351899 0 0 6394213 10507321 0 0 0 0 6086177 2432821 0 0 983158 1172666 155800837 34953221 117719185 120847616 21883683 22451247 5396376 4545747 0 0 0 0 0 1135296 192072001 203524477 4547997 4554708 0 0 4898107 9755756 0 56205567 0 0 0 0 49569526 1140356 0 0 5005337 910549 64020967 72566936 X 111717993 109460413 16333041 21497128 128051034 130957541 192072001 203524477 2664183 242324 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 74897 false false 74897 false SCHEDULE C, PART II-B, LINE 1G, LOBBYING EXPENSES 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 $61,484 TO THIS FIRM FOR ITS SERVICES. The remaining of $13,413 of lobbying expenses reported are an allocation of compensation paid to a CCU employee who spends a small portion of time lobbying. 39500 X false 4925151 271750 -117117 205148 4874636 4669619 223766 243735 211969 4925151 4459097 125318 295975 210771 4669619 3958741 202568 467988 170201 4459096 4097316 150820 -98800 190595 3958741 0.06370 0.85720 0.07910 false true true 8693363 8693363 123548066 17846858 105701208 2994761 1814285 1180476 9379880 7495909 1883971 11184767 7796169 3388598 120847616 0 Fed Advance for Student Loans 155639 Construction Cost Payable 538460 Deposits Held for Others 216450 910549 SCHEDULE D, PART III, LINE 4 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 ENDOWMENTS CCU ENDOWMENT FOUNDATION HOLDS ENDOWMENTS WITH THE PURPOSE OF PROVIDING EDUCATIONAL SCHOLARSHIPS TO STUDENTS OF COLORADO CHRISTIAN UNIVERSITY. 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, 2020, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 PUBLICATION OF 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 6A 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 60000 -60000 THE RICHARD NORMAN COMPANY 113 E Market Street Leesburg VA 20176 CONSULTING false 90000 -90000 150000 -150000 All States true INSTITUTIONAL FINANCIAL ASSISTANCE 4541 25654091 SCHEDULE I, PART I, LINE 2 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 false false false false false false false false false DONALD SWEETING PRESIDENT/CEO 255066 0 0 0 8520 0 13324 0 46726 0 323636 0 DANIEL COHRS EVP / CFO 220333 0 0 0 8520 0 11450 0 10040 0 250343 0 SHANNON DREYFUSS VP CAMPUS DEVELOPMENT 170934 0 0 0 7524 0 8976 0 14995 0 202429 0 SARAH SCHERLING VP ACADEMIC AFFAIRS-CAGS 170361 0 0 0 15780 0 9424 0 10108 0 205673 0 JAMES MCCORMICK VP STUDENT LIFE 161050 0 0 0 9104 0 8318 0 9238 0 187710 0 KYLE USREY VP ACADEMIC AFFAIRS - CUS 137404 0 21583 0 6896 0 7225 0 10436 0 183544 0 JEFFREY HUNT VP CENTENNIAL INSTITUTE 155659 0 0 0 7128 0 8212 0 14995 0 185994 0 SCHEDULE J, PART I, LINE 1A COMPANION TRAVEL: PRESIDENT SWEETING 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. A Colorado Educational Cultural Facilities Authority 840896727 000000000 2020-06-01 56205567 Modify/Refund 2014A, 2014B, 2018 I false false false A 0 0 56205567 0 0 0 0 0 0 0 56205567 0 2014 true false true true A false false false false 0.00000 0.00000 0.00000 false false false true A false true false false false false 0 false 0 false true A true THOMAS SCHEFFEL CORPORATE SECRETARY 113658 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 2019 the University paid TNS $113,658 for legal services. X 1 6574 FMV-SALES PRICE false true false Schedule M, Part I, Column (b) NUMBER OF CONTRIBUTONS The number of contributions reported is the number of contributions received, not the number of items contributed. FORM 990, PART VI, SECTION A, LINE 8B Committees: THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 WAS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM AND THEN REVIEWED BY THE CFO AND THE PRESIDENT/CEO OF THE ORGANIZATION BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINE 15A and 15B COMPENSATION DETERMINATION: COMPENSATION FOR THE PRESIDENT/CEO WAS DETERMINED BY THE BOARD. 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 JANUARY 2020. THE DELIBERATIONS AND DECISIONS REGARDING OFFICER COMPENSATION ARE DOCUMENTED AS PART OF THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 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 XII, Line 2c EXPLANATION OF RESPONSIBILITIES: THE UNIVERSITY HAS A BUSINESS AFFAIRS COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. JEFFCO PROPERTY INVESTORS LLC 8787 W ALAMEDA AVE LAKEWOOD CO 802262824 450851533 REAL ESTATE CO 0 0 CCU CCU ENDOWMENT FOUNDATION 8787 W ALAMEDA AVE LAKEWOOD CO 80226 841235728 SUPPORT CCU CO 501 (C) (3) LN 12,Type1 CCU true false false true true false false false false false false false false true true true false false false false CCU Endowment Foundation C 213748 FMV-Cash CCU ENDOWMENT FOUNDATION D 71750 FMV-BOOK VALUE