COLORADO CHRISTIAN UNIVERSITY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COLORADO CHRISTIAN UNIVERSITY (EIN 84-0442429)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-04-09
- IRS object ID
- 201510999349300021
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-09T11:56:57-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80920 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 840442429 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Colorado Christian University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLO | BusinessNameControlTxt |
| Phone | 3039633000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8787 W Alameda Ave | AddressLine1 |
| City | Lakewood | City |
| State | CO | State |
| ZIP Code | 80226 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Daniel Cohrs | PersonNm |
| Person Title | Vice President/CFO | PersonTitleTxt |
| Phone | 3039633000 | PhoneNum |
| Signature | 2015-04-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | William Armstrong | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8787 W Alameda Ave | AddressLine1 |
| City | Lakewood | City |
| State | CO | State |
| ZIP Code | 80226 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $87,032,522 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.ccu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1914 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | Serving God by providing Christ-centered higher education. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 1258 | TotalEmployeeCnt |
| Total Volunteers | 201 | TotalVolunteersCnt |
| Total Gross UBI | -$113,032 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$114,332 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,149,680 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,876,313 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $57,311,586 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $64,128,956 | CYProgramServiceRevenueAmt |
| PY Investment Income | $135,764 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,550,640 | CYInvestmentIncomeAmt |
| PY Other Revenue | $98,603 | PYOtherRevenueAmt |
| CY Other Revenue | -$128,882 | CYOtherRevenueAmt |
| PY Total Revenue | $66,695,633 | PYTotalRevenueAmt |
| CY Total Revenue | $73,427,027 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,884,426 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,424,997 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $26,078,557 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $28,086,196 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $111,256 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,092,793 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $20,578,695 | PYOtherExpensesAmt |
| CY Other Expenses | $23,428,378 | CYOtherExpensesAmt |
| PY Total Expenses | $57,541,678 | PYTotalExpensesAmt |
| CY Total Expenses | $64,050,827 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $9,153,955 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $9,376,200 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $76,402,058 | TotalAssetsBOYAmt |
| Total Assets EOY | $87,459,785 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,168,202 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,179,389 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $56,233,856 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,280,396 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | See Schedule O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $48,201,558 | ExpenseAmt |
| Grant | $12,424,997 | GrantAmt |
| Revenue | $57,907,617 | RevenueAmt |
| Desc | 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 5,000 CCU students are enrolled at the Lakewood Campus, at Regional Centers throughout Colorado and online via the Internet. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,127,384 | ExpenseAmt |
| Revenue | $6,221,339 | RevenueAmt |
| Desc | Auxiliary enterprises represent primarily the food and housing services provided to students of CCU. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $53,328,942 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 172 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1258 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Daniel Cohrs Vice PresidentCFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3039633000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8787 W Alameda Ave | AddressLine1 |
| City | Lakewood | City |
| State | CO | State |
| ZIP Code | 80226 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Gary E Armstrong | ||||||||
| Board Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Don Harwell | ||||||||
| Board Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 0.50 | |
| Terry Considine | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Margaret Fomer | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Kaye Lynn Fote | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Sam Kimbriel | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Harold Krause | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | 0.50 | ||
| Christine Mastin | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Terry Leprino | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Gerald May | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Doug McDonald | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Lee McDowell | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Tim McTavish | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| William Pauls | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Donald Siecke | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Donald Sweeting | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Dale Schaefer | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr John Turner | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Robert Woodson Sr | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| William White | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | 0.50 | ||
| William Armstrong | ||||||||
| President/CEO | 40.00 | Yes (X) | $3,217 | $0 | $1,050 | 0.50 | ||
| Daniel Cohrs | ||||||||
| VP/CFO | 40.00 | Yes (X) | $157,524 | $0 | $16,075 | 0.50 | ||
| Thomas Scheffel | ||||||||
| Corporate Counsel/Secretary | 1.00 | Yes (X) | $5,000 | $0 | $0 | 0.50 | ||
| James McCormick | ||||||||
| VP Student Life | 40.00 | $128,604 | $0 | $34,057 | Yes (X) | |||
| Shannon Dreyfuss | ||||||||
| VP Facilities | 40.00 | $133,636 | $0 | $18,927 | Yes (X) | |||
| Paul Eldridge | ||||||||
| VP Development | 40.00 | $127,288 | $0 | $18,315 | Yes (X) | |||
| Cherri Parks | ||||||||
| VP Academic Affairs | 40.00 | $130,188 | $0 | $14,289 | Yes (X) | |||
| John Andrews | ||||||||
| Director - Centennial Institute | 40.00 | $123,130 | $0 | $14,056 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $808,587 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $116,769 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GE Johnson Construction CO Inc | |||||
| 25 N Cascade Ave Ste 400 | Colorado Springs | CO | 80903 | Construction | $4,689,660 |
| Sodexo Inc | |||||
| PO Box 905374 | Charlotte | NC | 28290 | Food Service | $1,863,159 |
| TriAd Media Solutions Inc | |||||
| 66 Hudson St 1st floor | Hoboken | NJ | 07030 | Advertising | $960,275 |
| Platform Advertising Inc | |||||
| 15500 W 113th St Ste200 | Lenexa | KS | 66219 | Advertising | $931,538 |
| Davis Partnership PC | |||||
| 2301 Blake St Ste 100 | Denver | CO | 80205 | Architect | $660,328 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 42 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $42,437 | FundraisingAmt |
| Related Organizations | $156,475 | RelatedOrganizationsAmt |
| Government Grants | $1,071,337 | GovernmentGrantsAmt |
| All Other Contributions | $4,606,064 | AllOtherContributionsAmt |
| Noncash Contributions | $1,171,706 | NoncashContributionsAmt |
| Total Contributions | $5,876,313 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 900099 | $56,882,768 | $56,882,768 |
| Student housing | 721310 | $3,877,782 | $3,877,782 |
| Food service | 721310 | $2,242,215 | $2,242,215 |
| Events & Hosting | 900099 | $614,599 | $614,599 |
| Bookstore revenue | 451211 | $101,342 | $101,342 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $410,250 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $410,250 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $64,128,956 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $358,925 | TotalRevenueColumnAmt |
| Exclusion | $358,925 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $30,488 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $37,265 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$6,777 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,777 | TotalRevenueColumnAmt |
| Exclusion | -$6,777 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,621,829 | SecuritiesAmt |
| Other | $9,109,948 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,327,799 | SecuritiesAmt |
| Other | $7,212,263 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,294,030 | SecuritiesAmt |
| Other | $1,897,685 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,191,715 | TotalRevenueColumnAmt |
| Exclusion | $3,191,715 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $19,095 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $42,437 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $28,168 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,073 | TotalRevenueColumnAmt |
| Exclusion | -$9,073 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | K-1 income | Desc |
| Business | 541610 | BusinessCd |
| Total Revenue Column | -$113,032 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$113,032 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$113,032 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,427,027 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $64,128,956 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$113,032 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,534,790 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,286,317 | TotalAmt |
| Program Services | $12,286,317 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,680 | TotalAmt |
| Program Services | $138,680 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,959 | TotalAmt |
| Program Services | $172,001 | ProgramServicesAmt |
| Management And General | $11,218 | ManagementAndGeneralAmt |
| Fundraising | $3,740 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,909,908 | TotalAmt |
| Program Services | $20,261,122 | ProgramServicesAmt |
| Management And General | $1,182,390 | ManagementAndGeneralAmt |
| Fundraising | $466,396 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $644,326 | TotalAmt |
| Program Services | $573,419 | ProgramServicesAmt |
| Management And General | $56,435 | ManagementAndGeneralAmt |
| Fundraising | $14,472 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,787,298 | TotalAmt |
| Program Services | $3,316,767 | ProgramServicesAmt |
| Management And General | $413,419 | ManagementAndGeneralAmt |
| Fundraising | $57,112 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,557,705 | TotalAmt |
| Program Services | $1,434,199 | ProgramServicesAmt |
| Management And General | $92,027 | ManagementAndGeneralAmt |
| Fundraising | $31,479 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,727 | TotalAmt |
| Management And General | $78,727 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,934 | TotalAmt |
| Management And General | $75,934 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,256 | TotalAmt |
| Fundraising | $111,256 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,963 | TotalAmt |
| Management And General | $52,963 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,014,861 | TotalAmt |
| Program Services | $887,869 | ProgramServicesAmt |
| Management And General | $103,290 | ManagementAndGeneralAmt |
| Fundraising | $23,702 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,804,778 | TotalAmt |
| Program Services | $284,780 | ProgramServicesAmt |
| Management And General | $5,515,068 | ManagementAndGeneralAmt |
| Fundraising | $4,930 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,505,315 | TotalAmt |
| Program Services | $1,138,305 | ProgramServicesAmt |
| Management And General | $237,169 | ManagementAndGeneralAmt |
| Fundraising | $129,841 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $887,957 | TotalAmt |
| Program Services | $595,239 | ProgramServicesAmt |
| Management And General | $253,626 | ManagementAndGeneralAmt |
| Fundraising | $39,092 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,405,538 | TotalAmt |
| Program Services | $2,227,549 | ProgramServicesAmt |
| Management And General | $175,662 | ManagementAndGeneralAmt |
| Fundraising | $2,327 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $998,492 | TotalAmt |
| Program Services | $921,243 | ProgramServicesAmt |
| Management And General | $55,948 | ManagementAndGeneralAmt |
| Fundraising | $21,301 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,695,766 | TotalAmt |
| Program Services | $1,442,780 | ProgramServicesAmt |
| Management And General | $73,945 | ManagementAndGeneralAmt |
| Fundraising | $179,041 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,103 | TotalAmt |
| Program Services | $203,409 | ProgramServicesAmt |
| Management And General | $102,694 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,587,940 | TotalAmt |
| Program Services | $1,509,754 | ProgramServicesAmt |
| Management And General | $72,831 | ManagementAndGeneralAmt |
| Fundraising | $5,355 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,898 | TotalAmt |
| Program Services | $129,017 | ProgramServicesAmt |
| Management And General | $103,865 | ManagementAndGeneralAmt |
| Fundraising | $16 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Centennial Institute | $2,017,482 | $2,017,482 | ||
| Food service expense | $1,545,878 | $1,545,878 | ||
| Repair/maintenance | $1,085,062 | $1,052,675 | $29,985 | $2,402 |
| Small Equipment | $237,689 | $233,628 | $3,730 | $331 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,894,995 | TotalAmt |
| Program Services | $956,829 | ProgramServicesAmt |
| Management And General | $938,166 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,050,827 | TotalAmt |
| Program Services | $53,328,942 | ProgramServicesAmt |
| Management And General | $9,629,092 | ManagementAndGeneralAmt |
| Fundraising | $1,092,793 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $533,543 | BOYAmt |
| EOY | $2,696,897 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,604,083 | BOYAmt |
| EOY | $10,849,023 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,969,340 | BOYAmt |
| EOY | $5,333,036 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,188,843 | BOYAmt |
| EOY | $6,265,418 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,198 | BOYAmt |
| EOY | $573,400 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $60,654,562 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,142,613 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,833,925 | BOYAmt |
| EOY | $42,511,949 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,650,132 | BOYAmt |
| EOY | $10,240,018 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,857,844 | BOYAmt |
| EOY | $8,696,802 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,150 | BOYAmt |
| EOY | $293,242 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,402,058 | BOYAmt |
| EOY | $87,459,785 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,378,705 | BOYAmt |
| EOY | $3,322,240 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,818,598 | BOYAmt |
| EOY | $4,053,451 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,250,000 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $9,565,005 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,720,899 | BOYAmt |
| EOY | $6,238,693 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,168,202 | BOYAmt |
| EOY | $23,179,389 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,490,384 | BOYAmt |
| EOY | $61,985,931 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,743,472 | BOYAmt |
| EOY | $2,294,465 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,233,856 | BOYAmt |
| EOY | $64,280,396 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,402,058 | BOYAmt |
| EOY | $87,459,785 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $9,376,200 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,329,660 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,387,516 | BeginningYearBalanceAmt |
| Contributions | $333,221 | ContributionsAmt |
| Investment Earnings Or Losses | $513,249 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $147,776 | GrantsOrScholarshipsAmt |
| End Year Balance | $4,086,210 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,992,864 | BeginningYearBalanceAmt |
| Contributions | $217,835 | ContributionsAmt |
| Investment Earnings Or Losses | $315,683 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $138,866 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,387,516 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,600,533 | BeginningYearBalanceAmt |
| Contributions | $524,322 | ContributionsAmt |
| Investment Earnings Or Losses | -$14,023 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $114,784 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $3,184 | AdministrativeExpensesAmt |
| End Year Balance | $2,992,864 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,114,401 | BeginningYearBalanceAmt |
| Contributions | $74,836 | ContributionsAmt |
| Investment Earnings Or Losses | $445,921 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $34,625 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,600,533 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,825,491 | BeginningYearBalanceAmt |
| Contributions | $105,734 | ContributionsAmt |
| Investment Earnings Or Losses | $216,176 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $33,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,114,401 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.25960 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.74040 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,908,497 | OtherCostOrOtherBasisAmt |
| Book Value | $7,908,497 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,659,520 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,949,770 | DepreciationAmt |
| Book Value | $10,709,750 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,654,321 | OtherCostOrOtherBasisAmt |
| Depreciation | $447,424 | DepreciationAmt |
| Book Value | $1,206,897 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,869,127 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,136,494 | DepreciationAmt |
| Book Value | $2,732,633 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,563,097 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,608,925 | DepreciationAmt |
| Book Value | $19,954,172 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $42,511,949 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Alternative investments | $251,679 | F |
| Real estate | $8,445,123 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $8,696,802 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Fed govt student loan advances | $316,735 |
| Deposits held | $282,563 |
| Property development payables | $1,600,630 |
| Construction costs payable | $4,038,765 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,238,693 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | CCU Endowment Foundation holds endowments with the purposes of providing educational scholarships to students of Colorado Christian University. |
| Part X, Line 2: | 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 statements of activities. As of June 30, 2014, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The University's federal Return of Organization Exempt from Income Tax Form 990 and Exempt Organization Business Income Tax Return Form 990T for the years ended June 30, 2011, 2012, and 2013 are subject to examination by the IRS, generally for three years after they were filed. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | 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 | 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 program, etc). |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| Europe (Including Iceland & Greenland) | 0 | 0 | Grants to Recipients Located in Region | $40,700 |
| East Asia and the Pacific | 0 | 0 | Grants to Recipients Located in Region | $33,000 |
| North America | 0 | 0 | Grants to Recipients Located in Region | $32,480 |
| South America | 0 | 0 | Grants to Recipients Located in Region | $13,500 |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $7,000 |
| Sub-Saharan Africa | 0 | 0 | Grants to Recipients Located in Region | $7,000 |
| Central America and the Caribbean | 0 | 0 | Grants to Recipients Located in Region | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $138,680 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $138,680 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (7 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| Grant to pay for attending CCU | Europe (Including Iceland & Greenland) | 5 | $40,700 | Tuition & fees offset |
| Grant to pay for attending CCU | East Asia and the Pacific | 4 | $33,000 | Tuition & fees offset |
| Grant to pay for attending CCU | North America | 4 | $32,480 | Tuition & fees offset |
| Grant to pay for attending CCU | South America | 1 | $13,500 | Tuition & fees offset |
| Grant to pay for attending CCU | South Asia | 1 | $7,000 | Tuition & fees offset |
| Grant to pay for attending CCU | Sub-Saharan Africa | 1 | $7,000 | Tuition & fees offset |
| Grant to pay for attending CCU | Central America and the Caribbean | 1 | $5,000 | Tuition & fees offset |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Financial aid awards are disbursed to students based on the general criteria for institutional financial aid. GPA and enrollment are monitored to ensure criteria is met. |
| Part I, line 3: | Financial aid awards are disbursed to students based on the general criteria for institutional financial aid. |
| Part III, Col (c): | 17 international students received grants to attend CCU. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | ActivityActivityTxt | Fundraiser Control Of FundsFundraiserControlOfFundsInd | Gross ReceiptsGrossReceiptsAmt | Retained By ContractorRetainedByContractorAmt | Net To OrganizationNetToOrganizationAmt |
|---|---|---|---|---|---|---|---|---|
| RW Associates | ||||||||
| 2800 S University Blvd Unit 155 | Denver | CO | 80210 | Fundraising Consulting | 0 | $0 | $94,753 | -$94,753 |
| McGill Consulting | ||||||||
| 23 Guilford Road | Milton | MA | 02186 | Fundraising Consulting | 0 | $0 | $16,512 | -$16,512 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $111,265 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$111,265 | TotalNetToOrganizationAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | DE | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | ID | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | IN | LicensedStatesCd |
| Licensed States | IA | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | MT | LicensedStatesCd |
| Licensed States | NE | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | SD | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | TX | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
| Licensed States | WY | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Hall of Fame | NameOfEvent1Amt |
| Gross Receipts Event1 | $31,908 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $22,702 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $9,206 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $9,844 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | Golf Classic | NameOfEvent2Amt |
| Gross Receipts Event2 | $29,624 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $19,735 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $9,889 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $18,324 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $61,532 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $42,437 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $19,095 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $28,168 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $28,168 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$9,073 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Institutional financial assistance | GrantTypeTxt |
| Recipient | 1685 | RecipientCnt |
| Cash Grant | $12,286,317 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Financial aid awards are disbursed to students based on the general criteria for institutional financial aid. GPA and enrollment are monitored to ensure criteria is met. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Daniel Cohrs | ||||||||||||||
| VP/CFO | $156,024 | $0 | $0 | $0 | $1,500 | $0 | $7,986 | $0 | $8,089 | $0 | $173,599 | $0 | $0 | $0 |
| James McCormick | ||||||||||||||
| VP Student Life | $121,344 | $0 | $0 | $0 | $7,260 | $0 | $6,264 | $0 | $27,793 | $0 | $162,661 | $0 | $0 | $0 |
| Shannon Dreyfuss | ||||||||||||||
| VP Facilities | $126,616 | $0 | $0 | $0 | $7,020 | $0 | $6,604 | $0 | $12,323 | $0 | $152,563 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | New Chapel LLC | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | William White, a board member, is a passive investor in New Chapel, LLC. | RelationshipDescriptionTxt |
| Transaction | $283,309 | TransactionAmt |
| Transaction | The University rents space in a building owned by New Chapel, LLC. The University paid the LLC $182,205 in rent and $101,104 in additional operating expenses during the year. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 11 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,146,912 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Sales Price | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Misc Other | 74 | $18,353 | FMV-Similar Asset Sa |
| Yes (X) | Equipment | 7 | $6,440 | FMV-Similar Asset Sa |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions reported is the number of donations received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 1 | 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. |
| Form 990, Part VI, Section B, line 11 | 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 | 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 15 | Compensation for the President/CEO was determined by the board. Compensation for the officers was determined by the President/CEO of the organization. In setting compensation, comparability data was gathered by HR and then used by Board and President/CEO. The deliberations and decisions regarding officer compensation are documented as part of the process. |
| Form 990, Part VI, Section C, line 19 | The organization 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. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JeffCo Property Investors LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3801 E Florida Ave Suite 600 | AddressLine1 |
| City | Denver | City |
| State | CO | State |
| ZIP Code | 80210 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450841433 | EIN |
| Primary Activities | Purchase Real Estate | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CCU Endowment Foundation | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8787 W Alameda | AddressLine1 |
| City | Lakewood | City |
| State | CO | State |
| ZIP Code | 80226 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841235728 | EIN |
| Primary Activities | Support the operations of Colorado Christian University | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 11 - Type 1 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Colorado Christian University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |