2020-05-07T16:00:21-05:00 2019-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2018-07-01 430655867 Columbia College COLU 5738758700 1001 Rogers Street Columbia MO 65216 Bruce Boyer CFO 2020-05-07 true Kim Scifres P01316095 5023263996 2018 2020-09-23 17:36:50Z Dr Scott Dalrymple 1001 Rogers Street Columbia MO 65216 212596321 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. 22 19 2548 30 101869 0 6559323 2218707 96734538 94353284 6102055 5488540 49480 -96225 109445396 101964306 10770287 10604833 0 63690658 61733757 0 1736952 30579097 37955169 105040042 110293759 4405354 -8329453 268108054 270221158 14613314 18890319 253494740 251330839 Columbia College improves lives by providing quality education to both traditional and nontraditional students, helping them achieve their true potential. false false 102206102 10604833 94395082 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 17,665 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. FINANCIAL ASSISTANCE FROM FEDERAL, STATE, AND INSTITUTIONAL RESOURCES WAS PROVIDED TO 14,237 STUDENTS IN THE FORM OF NEED AND NON-NEED BASED FINANCIAL ASSISTANCE, AND MERIT BASED SCHOLARSHIPS. 102206102 true true 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 true false false false false false false false true 18924 0 true 2548 true true true false false false false false true false false false false false X 22 19 false false false false false false false true true false false true true true true true true true false false CA MD MI NH NY OR SC WI X BRUCE BOYER CFO 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 Walter E Bixby III Board Chair 8.0 X X 0 0 0 Helen Coe Simons Board Vice Chair 2.0 X X 0 0 0 George Hulett Treasurer 2.0 X X 0 0 0 Jolene Schulz Secretary 2.0 X X 0 0 0 Brad Stagg Trustee 2.0 X 0 0 0 Carol Winkler Trustee 2.0 X 0 0 0 William Johnston Trustee 2.0 X 0 0 0 Richard Harding Trustee 2.0 X 0 0 0 Gary Tatlow Trustee 2.0 X 0 0 0 Janet Wright Trustee 2.0 X 0 0 0 Daisy Grossnickle Trustee 2.0 X 0 0 0 David Hardy Trustee 2.0 X 0 0 0 Jerry Daugherty Trustee 2.0 X 0 0 0 Lynne Stuver Baker Trustee 2.0 X 0 0 0 Mitchell Humphreys Trustee 2.0 X 0 0 0 Matt Williams Trustee 2.0 X 0 0 0 Ahoo Tabatabai Trustee/Associate Professor 45.0 X 63469 0 5130 June Hurdle Trustee 2.0 X 0 0 0 Lex Cavanah Trustee 2.0 X 0 0 0 David Russell Trustee 2.0 X 0 0 0 Genie Rogers Trustee 2.0 X 0 0 0 Danielle Langdon Trustee/Associate Professor 45.0 X 60180 0 14782 Scott Dalrymple President 45.0 X 510644 0 81831 Kevin Palmer Senior Vice President and Chief Operating Officer 45.0 X 262307 0 32005 Mark Falkowski Vice President and General Counsel 45.0 X 210150 0 27492 Bruce Boyer Chief Financial Officer 45.0 X 156881 0 38104 Robert Burchard Director of Athletics (partial year thru 03/2019) 45.0 X 153477 0 23872 Gary Stanowski Chief Information Officer 45.0 X 158368 0 35733 Jeff Musgrove Vice President of Adult Higher Education (partial year thru 09/2018) 45.0 X 189494 0 12845 Piyusha Singh Provost and Vice President Academic Affairs 45.0 X 219944 0 35823 Shanda Davis Dean - Business Administration (partial year thru 11/2018) 45.0 X 164858 0 21726 Patty Fischer Executive Director Human Resources (partial year thru 11/2018) 45.0 X 171080 0 29549 Nathan Miller Associate Vice President Civilian and Online Division 45.0 X 142501 0 31158 Cliff Jarvis Executive Director Plant and Facilities 45.0 X 138600 0 26052 Brad Wucher Associate Vice President Marketing 45.0 X 133201 0 30034 2735154 0 446136 32 false true false ALADDIN FOOD MANAGEMENT SERVICES 16567 COLLECTIONS CENTER DR CHICAGO IL 60693 FOOD SERVICE 1117260 EMERY SAPP & SONS 2301 I-70 Drive NW Columbia MO 65202 CONSTRUCTION SERVICES 728983 DEG 6601 COLLEGE BLVD OVERLAND PARK KS 66211 MARKETING SERVICES 654113 WM B ITTNER INC 611 N 10TH STREET ST LOUIS MO 63128 ARCHITECTURAL SERVICES 509134 COMMONFUND 15 OLD DANBURY RD WILTON CT 06897 INVESTMENT ADVISORY 444169 10 X 26457 906813 1285437 13313 2218707 TUITION 611310 90592782 90592782 0 0 HOUSING AND BOARD FEES 611310 3091865 3091865 0 0 COMMISSIONS 611310 104134 104134 0 0 EDUCATIONAL FEES 611710 257941 257941 0 0 PAYMENT FEES 611710 226931 226931 0 0 79631 79631 0 0 94353284 2112316 0 101869 2010447 304647 431222 -126575 0 -126575 0 0 -126575 113536027 10442 110105736 64509 3430291 -54067 3376224 0 0 3376224 19100 26457 30548 -11448 0 -11448 MISCELLANEOUS 900099 41798 41798 0 0 0 0 0 0 41798 101964306 94395082 101869 5248648 10604833 10604833 2082041 1075015 1007026 0 157093 157093 0 0 47242810 45012892 1294969 934949 2267129 2093167 100407 73555 6491912 6114980 246726 130206 3492772 3297201 129458 66113 185790 0 185790 0 99630 0 99630 0 548072 0 548072 0 1432236 1284893 41716 105627 9371261 9368483 2280 498 624729 508957 78302 37470 3842358 3716767 112449 13142 111535 111535 0 0 4005913 3894935 54486 56492 1210749 1095362 65197 50190 223689 186795 32142 4752 5695470 5560639 72999 61832 644616 532682 99098 12836 Program support 5379138 5337627 0 41511 Bad Debt 795859 795859 0 0 Printing and Publications 684787 512757 30611 141419 Food Service 1003264 943630 53274 6360 2096073 0 2096073 0 110293759 102206102 6350705 1736952 405876 39030 5074978 9426055 4206671 3420410 3310679 3622250 0 0 0 88007 83738 4951818 4308490 150638698 68373082 69563960 82265616 28336653 11250902 152081653 155716908 0 87759 87759 268108054 270221158 9750252 14144462 3965900 3895710 0 897162 850147 14613314 18890319 X 229033134 225404806 11664717 12941054 12796889 12984979 253494740 251330839 268108054 270221158 X -8329453 6179364 -13812 X false true X true true true X 1760322 2528056 2223822 6559323 2218707 15290230 0 0 1760322 2528056 2223822 6559323 2218707 15290230 3008322 12281908 3148595 2522411 2557788 3587225 2468826 14284845 8835 8835 0 0 0 0 0 0 29583910 487837627 0.4152 0.3897 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 166757156 216927 8605464 384533 13464538 161730476 159764012 677877 11458232 619992 4522973 166757156 146692913 303144 17884531 609056 4507520 159764012 149360202 2821551 -4811282 677558 146692913 116832678 29466182 3582823 521481 149360202 0.883 0.08 0.037 false false 5962349 5962349 99314423 45908326 53406097 1180498 1067998 112500 26496559 21396758 5099801 17684869 17684869 82265616 Liquid Assets 4039390 F Hedge Fund 18424216 F Private Equity 10461814 F Global Bonds Private Real Estate 9698778 F Global Equity 89267665 F Venture Capital 2652451 F Core Bonds 10574923 F Intermediate Term 1944997 F Credit 8129756 F Private Credit 522918 F 155716908 ANNUITIES 850147 850147 97544653 6179364 567700 6747064 90797589 548072 10618645 11166717 101964306 99708554 567700 567700 99140854 548072 10604833 11152905 110293759 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 LOSS ON ANNUITY OBLIGATIONS - 51863 RENTAL EXPENSES - 431222 DIRECT FUNDRAISING EXPENSES - 30548 LOSS ON SALE OF EQUIPMENT - 54067 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 10604833 WRITE-OFF OF UNCOLLECTIBLE PLEDGE RECEIVABLES - 13812 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 431222 LOSS ON ANNUITY OBLIGATIONS - 51863 DIRECT FUNDRAISING EXPENSES - 30548 LOSS ON SALE OF EQUIPMENT - 54067 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 10604833 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 21743175 0 0 0 0 0 0 21743175 0 21743175 true false true false false false Golf Tourney 45557 26457 19100 10000 2418 14057 4073 0 0 45557 26457 19100 10000 2418 14057 4073 30548 -11448 true INSTITUTIONAL SCHOLARSHIPS 2991 10604833 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 X true true X X X X X false true false false false false false true false Scott Dalrymple President 428928 0 0 0 81716 0 61600 0 20231 0 592475 0 0 0 Kevin Palmer Senior Vice President and Chief Operating Officer 250139 0 11136 0 1032 0 20768 0 11237 0 294312 0 0 0 Mark Falkowski Vice President and General Counsel 198798 0 11136 0 216 0 17051 0 10441 0 237642 0 0 0 Bruce Boyer Chief Financial Officer 152137 0 3712 0 1032 0 13224 0 24880 0 194985 0 0 0 Robert Burchard Director of Athletics (partial year thru 03/2019) 140757 0 11136 0 1584 0 12240 0 11632 0 177349 0 0 0 Gary Stanowski Chief Information Officer 149912 0 7424 0 1032 0 17224 0 18509 0 194101 0 0 0 Jeff Musgrove Vice President of Adult Higher Education (partial year thru 09/2018) 180913 0 7424 0 1157 0 11785 0 1060 0 202339 0 0 0 Piyusha Singh Provost and Vice President Academic Affairs 208448 0 11136 0 360 0 18030 0 17793 0 255767 0 0 0 Shanda Davis Dean - Business Administration (partial year thru 11/2018) 163945 0 0 0 913 0 11072 0 10654 0 186584 0 0 0 Patty Fischer Executive Director Human Resources (partial year thru 11/2018) 170592 0 0 0 488 0 9513 0 20036 0 200629 0 0 0 Nathan Miller Associate Vice President Civilian and Online Division 142285 0 0 0 216 0 11581 0 19577 0 173659 0 0 0 Cliff Jarvis Executive Director Plant and Facilities 126432 0 11136 0 1032 0 11395 0 14657 0 164652 0 0 0 Brad Wucher Associate Vice President Marketing 132169 0 0 0 1032 0 11170 0 18864 0 163235 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The college 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 president's taxable compensation. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The college president receives a housing and auto allowance annually, as determined by the Board of Trustees. These benefits are treated as taxable income. Schedule J, Part I, Line 1a Health or social club dues or initiation fees The president has a membership with a local country club at which the college pays the membership dues and fees. The membership is used for college business dinners and events. No amount has been treated as taxable income. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The college president participates in a supplemental nonqualified retirement plan. This plan allows for an amount, not to exceed $40,000 per year, to be set aside for a maximum of five years. This plan will vest upon completion of the five years and the meeting of certain conditions. Schedule J, Part I, Line 7 Non-fixed payments The Board of Trustees and the President have the discretion to determine the amount of and when to exercise non-fixed payments in regards to applicable staff members. REINHARDT CONSTRUCTION JERRY DAUGHERTY, COLLEGE TRUSTEE, IS THE OWNER OF REINHARDT CONSTRUCTION 398950 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false REINHARDTWILSON JOINT VENTURE JERRY DAUGHERTY, COLLEGE TRUSTEE, IS THE OWNER OF REINHARDT CONSTRUCTION 10139781 CONSTRUCTION SERVICES PROVIDED AT ARMS LENGTH TRANSACTION false TINA DALRYMPLE SPOUSE OF SCOTT DALRYMPLE, OFFICER 78468 COMPENSATION false JONATHAN SACKETT SPOUSE OF PIYUSHA SINGH, KEY EMPLOYEE 78625 COMPENSATION false X 1 NONE X 4 13313 Market value 1 false true false Schedule M, Part I, Line 1 Works of Art Donation A zero amount was reported on Form 990, Part VIII, Line 1g, because the museum did not capitalize its collections, as allowed under SFAS 116. Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - REPORTING THE NUMBER OF CONTRIBUTIONS Art - Works of art - Number of 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 and, ex officio, 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. 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 Testing Fees - Total Revenue: 13415, Related or Exempt Function Revenue: 13415, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Other Fees - Total Revenue: 66216, Related or Exempt Function Revenue: 66216, 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 UNCOLLECTIBLE PLEDGE RECEIVABLES - -13812; FORM 990, PART VI, LINE 15B COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES THE COLLEGE PRESIDENT REVIEWS ANNUALLY, AND DETERMINES COMPENSATION OF THE FOLLOWING OFFICERS: PROVOST, VICE PRESIDENT ACADEMIC AFFAIRS CHIEF FINANCIAL OFFICER SENIOR VP & CHIEF OPERATING OFFICER VICE PRESIDENT OF ADVANCEMENT CHIEF INFORMATION OFFICER EXECUTIVE DIRECTOR FOR PLANT AND FACILITIES VICE PRESIDENT AND GENERAL COUNSEL