2015-12-21T14:16:37-06:00 2015-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2014-07-01 840442429 Colorado Christian University COLO 3039633000 8787 W Alameda Ave Lakewood CO 80226 Daniel Cohrs Vice President/CFO 3039633000 2015-12-21 1 David C Moja P00747006 7195286225 2014 2016-03-07 17:11:31Z William Armstrong 8787 W Alameda Ave Lakewood CO 80226 107123354 0 X www.ccu.edu X 1914 CO Serving God by providing Christ-centered higher education. 22 21 1386 201 0 0 5876313 19911663 64128956 71233400 3550640 252328 -128882 -516058 73427027 90881333 12424997 14525237 0 0 28086196 29780711 111256 117185 1133632 23428378 28944274 64050827 73367407 9376200 17513926 87459785 127613663 23179389 45957647 64280396 81656016 X See Schedule O 0 0 55048915 14525237 64424913 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. 4909833 6808487 Auxiliary enterprises represent primarily the food and housing services provided to students of CCU. 59958748 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 0 1 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 1 196 0 1 1386 1 0 0 0 0 0 1 1 1 2 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 AK KY NH OR SC X Daniel Cohrs Vice PresidentCFO 3039633000 8787 W Alameda Ave Lakewood CO 80226 Gary E Armstrong Board Chair 1.00 X X 0 0 0 Doug McDonald Board Treasurer 1.00 X X 0 0 0 Kaye Lynn Fote Vice Chair 1.00 X X 0 0 0 Don Harwell Board Member 1.00 0.50 X 0 0 0 Terry Considine Board Member 1.00 X 0 0 0 Dr Margaret Fomer Board Member 1.00 X 0 0 0 Sam Kimbriel Board Member 1.00 X 0 0 0 Harold Krause Board Member 1.00 0.50 X 0 0 0 Christine Mastin Board Member 1.00 X 0 0 0 Terry Leprino Board Member 1.00 X 0 0 0 Dr Gerald May Board Member 1.00 X 0 0 0 Tim McTavish Board Member 1.00 X 0 0 0 William Pauls Board Member 1.00 X 0 0 0 Donald Siecke Board Member 1.00 X 0 0 0 Donald Sweeting Board Member 1.00 X 0 0 0 Dr Dale Schaefer Board Member 1.00 X 0 0 0 Dr John Turner Board Member 1.00 X 0 0 0 Dr Robert Woodson Sr Board Member 1.00 X 0 0 0 William White Board Member 1.00 0.50 X 0 0 0 Jim Dixon Board Member 1.00 X 0 0 0 Chick Lee Board Member 1.00 X 0 0 0 Lee McDowell Board Member (Part year) 1.00 X 0 0 0 William Armstrong President/CEO 40.00 0.50 X 2273 0 704 Daniel Cohrs VP/CFO 40.00 0.50 X 159111 0 16011 Thomas Scheffel Corporate Counsel/Secretar 1.00 0.50 X 6100 0 0 James McCormick VP Student Life 40.00 X 132597 0 16303 Shannon Dreyfuss VP Facilities 40.00 X 136453 0 19336 Paul Eldridge VP Development 40.00 X 129343 0 18850 Cherri Parks VP Academic Affairs 40.00 X 132740 0 14377 Matthew Hanusa VP CAGS Enrollment 40.00 X 143981 0 15402 842598 0 100983 14 0 1 0 GE Johnson Construction CO Inc 25 N Cascade Ave Ste 400 Colorado Springs CO 80903 Construction 16105279 Sodexo Inc PO Box 905374 Charlotte NC 28290 Food Service 2115558 TriAd Media Solutions Inc 2 Hudson St 8th Floor Hoboken NJ 07030 Advertising 1521765 Davis Partnership PC 2301 Blake St Ste 100 Denver CO 80205 Architect 898729 Education Dynamics LLC 5 Marie View Plaza Ste 212 Hoboken NJ 07030 Advertising 804824 43 28597 195847 1679546 18007673 1109460 19911663 Tuition and fees 900099 62820783 62820783 Student housing 721310 3993762 3993762 Food service 721310 2697809 2697809 Events & Hosting 900099 1130594 1130594 Bookstore revenue 451211 79181 79181 511271 511271 71233400 265798 265798 37735 21567 16168 16168 16168 16165753 21467 16184573 16117 -18820 5350 -13470 -13470 16867 28597 19764 -2897 -2897 Investment property lo 900099 -529329 -529329 -529329 90881333 71233400 0 -263730 14525237 14525237 192964 177526 11578 3860 23030049 21286627 1292412 451010 710940 642888 56649 11403 4175650 3769581 347513 58556 1671108 1539823 100416 30869 129401 129401 74925 74925 117185 117185 51320 51320 1169602 979596 156664 33342 7773373 410598 7360473 2302 1555777 1250351 174985 130441 1054369 721258 290478 42633 2631601 2428084 200581 2936 1204985 1109682 65763 29540 1800443 1346835 245491 208117 735809 735809 2075541 1960714 106962 7865 256175 109310 146846 19 Centennial Institute 4206885 4206885 Food service expense 1696650 1696650 Repair/maintenance 978730 947659 28943 2128 Small Equipment 342602 331324 10523 755 1206086 518120 687295 671 73367407 59958748 12275027 1133632 2696897 4139243 10849023 32036006 700000 5333036 5564760 6265418 1949530 573400 308265 84413605 20178021 42511949 64235584 10240018 9931435 8696802 8411916 293242 336924 87459785 127613663 3322240 4940790 4053451 3556619 9565005 32932633 6238693 4527605 23179389 45957647 X 61985931 76224279 2294465 5431737 64280396 81656016 87459785 127613663 17513926 -138306 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36000 36000 X 0 4086210 185499 12079 186472 4097316 3387516 333221 513249 147776 4086210 2992864 217835 315683 138866 3387516 2600533 524322 -14023 114784 3184 2992864 2114401 74836 445921 34625 2600533 0.07560 0.78370 0.14070 0 1 1 7908496 7908496 54428219 5123086 49305133 6659205 4281905 2377300 7792630 5629519 2163111 7625055 5143511 2481544 64235584 Alternative investments 12434 F Real estate 8399482 C 8411916 Fed govt student loan advances 316735 Deposits held 275997 Construction costs payable 3934873 4527605 X 76497991 -138306 238870 41331 141895 76356096 14525237 14525237 90881333 59122371 238870 41331 280201 58842170 14525237 14525237 73367407 Part III, Line 4: 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 the students using these buildings. 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, 2015, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2012. Part XI, Line 2d - Other Adjustments: Rent expenses 21,567. Special event direct expenses 19,764. Part XI, Line 4b - Other Adjustments: Scholarships & grants 14,525,237. Part XII, Line 2d - Other Adjustments: Rent expenses 21,567. Special event direct expenses 19,764. Part XII, Line 4b - Other Adjustments: Scholarships & grants 14,525,237. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The 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). X X X X X 1 RW Associates 2800 S University Blvd Unit 155 Denver CO 80210 Fundraising Consulting 0 0 45760 -45760 McGill Consulting 23 Guilford Road Milton MA 02186 Fundraising Consulting 0 0 51425 -51425 The Richard Norman Company 44084 Riverside Parkway Suite 350 Lansdowne VA 20176 Fundraising Consulting 0 0 20000 -20000 117185 -117185 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 Hall of Fame 25999 14257 11742 8954 Golf Classic 19465 14340 5125 10810 0 45464 28597 16867 19764 19764 -2897 1 Institutional financial assistance 1802 14525237 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. X X 0 0 0 0 0 0 0 0 0 Daniel Cohrs VP/CFO 157095 0 0 0 2016 0 8146 0 8172 0 175429 0 0 0 Shannon Dreyfuss VP Facilities 129253 0 0 0 7200 0 6874 0 13045 0 156372 0 0 0 Matthew Hanusa VP CAGS Enrollment 116706 0 20000 0 7275 0 4200 0 11734 0 159915 0 0 0 New Chapel LLC Part V: William White is a passive investor in New Chapel, LLC. 295077 Part V: The University rents space in a building owned by New Chapel, LLC. The University paid the LLC $182,203 in rent and $112,874 in additional operating expenses during the year. 0 X 2 36000 FMV-Similar Sales X 12 920481 FMV-Sales Price X Misc Other 56 113051 FMV-Similar Asset Sa X Furniture 2 39928 FMV-Similar Asset Sa 2 0 1 0 Part I, Column (b): The number of contributions reported is the number of donations received, not the number of items donated. 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. JeffCo Property Investors LLC 3801 E Florida Ave Suite 600 Denver CO 80210 450841433 Purchase Real Estate CO CCU Endowment Foundation 8787 W Alameda Lakewood CO 80226 841235728 Support the operations of Colorado Christian University CO 501(c)(3) Line 11 - Type 1 Colorado Christian University 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CCU Endowment Foundation C FMV-Cash