2017-12-11T16:45:09-06:00 2017-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2016-07-01 840442429 Colorado Christian University % DANIEL COHRS COLO 3039633000 8787 W Alameda Ave Lakewood CO 80226 DANIEL COHRS Vice President/CFO 3039633000 2017-10-23 true Adam R Smith CPA P00958966 7194714290 167.68.126.162 84022720173455000002 2017-12-11 P B98F60208C01E221655A9D02B96D47F177C0D12C B98F60208C01E221655A9D02B96D47F177C0D12C 2016 2017-02-10 21:41:12Z Donald Sweeting 8787 W Alameda Ave Lakewood CO 80226 129122024 false X www.ccu.edu X 1914 CO Serving God by providing Christ-centered higher education 19 19 1470 201 0 7355329 9546133 82614766 98916122 107446 -199997 84650 84817 90162191 108347075 18147459 23519760 0 0 33511254 36352591 324704 155000 1808860 31613227 33798464 83596644 93825815 6565547 14521260 138963164 153232563 50680080 50493083 88283084 102739480 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 67464481 23519760 89876963 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. 9004500 9039159 Auxiliary enterprises represents primarily the food and housing services provided to students of CCU. 76468981 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 false false false false false false false false true false false false true true true true false false true 214 0 true 1470 true false false false false false true true true 1 false false false X 19 19 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 Gary E Armstrong Board Chair 1.0 0.5 X X 0 0 0 Kaye Lynn Fote Vice Chair (THRU 03/17) 1.0 0.0 X X 0 0 0 Doug McDonald Board Treasurer 1.0 0.5 X X 0 0 0 Dr Margaret Fomer Board Member 1.0 0.0 X 0 0 0 Harold Krause Board Member 1.0 0.0 X 0 0 0 Christine Mastin Board Member 1.0 0.0 X 0 0 0 Chick Lee Board Member 1.0 0.0 X 0 0 0 Dr Gerald May Board Member 1.0 0.0 X 0 0 0 Don Harwell Board Member 1.0 0.0 X 0 0 0 Tim McTavish Vice Chair 1.0 0.0 X X 3000 0 0 William Pauls Board Member 1.0 0.0 X 0 0 0 Donald Siecke Board Member 1.0 0.0 X 0 0 0 Dr Dale Schaefer Board Member 1.0 0.0 X 0 0 0 Dr John Turner Board Member 1.0 0.0 X 0 0 0 Jeff Myers Board Member 1.0 0.0 X 1500 0 0 William White Board Member 1.0 0.0 X 0 0 0 Donald Sweeting Director (thru 7/16) then CEO 40.0 0.5 X X 103832 0 3432 Terry Considine Board MEmber 1.0 0.0 X 0 0 0 Sam Kimbriel Board Member 1.0 0.0 X 0 0 0 Terry Leprino Board Member 1.0 0.0 X 0 0 0 Wil Armstrong board member 1.0 0.0 X 0 0 0 William Armstrong President/CEO (thru 7/2016) 40.0 0.5 X 567 0 546 Daniel Cohrs VP/CFO 40.0 0.5 X 165672 0 17429 Thomas Scheffel Corporate Counsel/Secretary 1.0 0.5 X 9300 0 0 James McCormick VP Student Life 40.0 0.0 X 139286 0 14965 Paul Eldridge VP Development 40.0 0.0 X 139865 0 20821 Cherri Parks VP Academic Affairs 40.0 0.0 X 137999 0 15924 Shannon Dreyfuss VP Facilities 40.0 0.0 X 142802 0 21301 Jeff Hunt VP Centennial Institute 40.0 0.0 X 143134 0 35772 986957 0 130190 17 false true false GE Johnson Construction Co Inc 25 N Cascade Ave Ste 400 COLORADO SPRINGS CO 80903 Construction 9032427 Sodexo Inc PO Box 905374 CHARLOTTE NC 28290 Food Service 3054658 Triad Media Solutions Inc 2 Hudson Place 8th Floor HOBOKEN NJ 07030 Advertising 3225745 Keypath Education LLC 15500 W 113th Street LENEX KS 66219 advertising 1503626 Zeta Interactive Corp 185 Madison Avenue 5th Floor NEW YORK NY 10010 advertising 1145576 38 0 2585 178800 2088538 7276210 1707105 9546133 TUITION AND FEES 900099 89564734 89564734 STUDENT HOUSING 721310 5528575 5528575 FOOD SERVICE 721310 3315143 3315143 STUDENT EVENTS AND HOSTING 900099 112673 112673 BOOKSTORE REVENUE 451211 142189 142189 252808 252808 98916122 311549 311549 0 0 117187 34652 82535 0 82535 82535 18147493 2077960 18231275 2505724 -83782 -427764 -511546 -511546 5580 2500 3298 2282 2282 0 0 0 0 0 0 0 108347075 98916122 -115180 0 23519760 23519760 0 0 460817 423951 27649 9217 0 27263224 25293077 1490396 479751 832267 751745 65957 14565 5842771 5059053 695305 88413 1953512 1804334 116376 32802 0 283073 283073 96140 96140 18807 18807 155000 155000 25464 25464 1638986 1300255 194482 144249 9732070 891852 8429975 410243 1662469 1313715 249397 99357 1562648 1233609 223677 105362 0 2836508 2520193 312206 4109 1602900 1546920 41837 14143 0 2318565 1820095 270878 227592 1627942 1627942 0 2718715 2656502 51306 10907 301301 124065 177209 27 FOOD SERVICE EXPENSE 2350909 2350909 CENTENNIAL INSTITUTE 1654659 1654659 REPAIRS AND MAINTENANCE 1208704 1188873 16079 3752 SMALL EQUIPMENT 412828 387460 16067 9301 1745776 627954 1117752 70 93825815 76468981 15547974 1808860 3396719 3004624 33839781 26265136 0 0 8503664 12010725 0 0 0 0 3693011 2955159 0 0 2837228 1335687 113957882 23564605 68430818 90393277 10287293 10381237 7223844 6886718 0 0 0 0 750806 0 138963164 153232563 3673034 3488412 0 0 7350416 6490149 0 0 0 0 0 0 37632694 36933715 0 0 2023936 3580807 50680080 50493083 X 81990638 94037306 6292446 8702174 0 0 88283084 102739480 138963164 153232563 14521260 -64864 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 18807 18807 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 $18,807 to this firm for its services. 39500 X false 3958741 202568 467988 170201 4459096 4097316 150820 -98800 190595 3958741 4086210 185499 12079 186472 4097316 3387516 333221 513249 147776 4086210 2992864 217835 315683 138866 3387516 0.07040 0.13030 0.79930 false true true 8693363 8693363 86933822 10540586 76393236 1770791 1074263 696528 7668354 5844174 1824180 8891552 6105582 2785970 90393277 0 Fed Advance for Student Loans 155639 Construction Cost Payable 3194664 Deposits Held for Others 230504 3580807 84820637 -64864 45700 37950 18786 84801851 25464 23519760 23545224 108347075 70364241 45700 37950 83650 70280591 25464 23519760 23545224 93825815 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, 2017, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. Schedule D, Part XI, Line 2d Revenue on books, not on return Rental expenses netted against rental revenue 34,652 Special event expenses netted against special event revenue 3,298 Total 37,950 Schedule D, Part XI, Line 4b Revenue on return, but not on books Scholarships and grants netted with tuition on books 23,519,760 Schedule D, Part XII, Line 2d Expenses on books, Not on Return Rental expenses netted against rental revenue 34,652 Special event expenses netted against special event revenue 3,298 Total 37,950 Schedule D, Part XII, Line 4b Expenses on return, Not on Books Scholarships and grants netted with tuition on books 23,519,760 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 6 Financial Aid from A Governmental Agency: The University receives monies for loans made to students under the National Direct Student Loan Act (Perkins Loans, supplemental educational opportunity grant program, work-study programs, etc.). X X X X X X true The Richard Norman Co 113 E Market Street Leesburg VA 20176 Consulting false 115000 -115000 Active Engagement LLC 113 E Market Street Leesburg VA 20176 Consulting false 40000 -40000 155000 -155000 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY true Institutional Financial Assistance 4483 23519760 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 X false false false false false false false false false Daniel Cohrs VP/CFO 163380 2292 8512 8917 183101 James McCormick VP Student Life 129665 9621 6676 8289 154251 Paul Eldridge VP Development 132185 7680 6979 13842 160686 Cherri Parks VP Academic Affairs 130187 7812 6676 9248 153923 Shannon Dreyfuss VP Facilities 135602 7200 7183 14118 164103 Jeff Hunt VP Centennial Institute 143026 108 7500 28272 178906 X 3631 FMV X 10 88110 FMV-Sales Price X 1 850029 FMV X 1 760000 FMV X FOOSBALL TABLE 1 1000 FMV X PIANOS 2 4250 FMV X GIFT CARD 1 85 FMV 1 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 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, Lines 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 Febuary 2016. 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 Responsibility 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 3801 E Florida Ave Ste 600 Denver CO 80210 450851533 Real estate CO 0 CCU CCU Endowment Foundation 8787 W Alameda Lakewood CO 80226 841235728 Support CCU CO 501(c)(3) Ln12, Type1 CCU true false false true true false false false false false false false false false true true false false false false CCU Endowment Foundation C 178800 FMV-Cash CCU Endowment Foundation D 29658 FMV-Book Value