2014-05-02T15:45:07-05:00 2013-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2012-07-01 840442429 Colorado Christian University COLO 3039633000 8787 W Alameda Ave Lakewood CO 80226 Daniel Cohrs 3039633000 2014-05-02 1 David C Moja P00747006 7195286225 2012 2015-11-30 17:44:51Z William Armstrong 8787 W Alameda Ave Lakewood CO 80226 67147826 0 X www.ccu.edu X 1914 CO Colorado Christian University is a religious institution whose mission is to serve God by providing Christ-centered higher education. 22 21 1167 176 -1299 -2549 6773943 9149680 50498054 57311586 72208 135764 87634 98603 57431839 66695633 9354377 10884426 0 0 22968195 26078557 26000 0 911334 17447660 20578695 49796232 57541678 7635607 9153955 62237267 76402058 15984747 20168202 46252520 56233856 X The mission Of 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. 0 0 42467779 10884426 51370267 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 3,400 CCU students are enrolled at the Lakewood Campus, at Regional Centers throughout Colorado and online via the Internet. 6467239 5941319 Auxiliary enterprises represent primarily the food and housing services provided to students of CCU. 48935018 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 1 1 0 0 0 1 171 0 1 1167 1 0 0 0 0 0 1 1 1 1 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 X Daniel Cohrs Vice PresidentCFO 3039633000 8787 W Alameda Ave Lakewood CO 80226 Gary E Armstrong 1.00 X X 0 0 0 Don Harwell 1.00 X X 0 0 0 Terry Considine 1.00 X 0 0 0 James Dixon 1.00 X 0 0 0 Dr Margaret Fomer 1.00 X 0 0 0 Kaye Lynn Fote 1.00 X 0 0 0 Sam Kimbriel 1.00 X 0 0 0 Harold Krause 1.00 X 0 0 0 Chick Lee 1.00 X 0 0 0 Terry Leprino 1.00 X 0 0 0 Dr Gerald May 1.00 X 0 0 0 Doug McDonald 1.00 X 0 0 0 Lee McDowell 1.00 X 0 0 0 Tim McTavish 1.00 X 0 0 0 William Pauls 1.00 X 0 0 0 Walt Rakowich 1.00 X 0 0 0 Donald Siecke 1.00 X 0 0 0 Donald Sweeting 1.00 X 0 0 0 Dr Dale Schaefer 1.00 X 0 0 0 Dr John Turner 1.00 X 0 0 0 Dr Robert Woodson Sr 1.00 X 0 0 0 William White 1.00 X 0 0 0 William Armstrong 40.00 X 3140 0 823 Daniel Cohrs 40.00 X 153813 0 15831 Thomas Scheffel 1.00 X 5000 0 0 James McCormick 40.00 X 125439 0 29082 Paul Eldridge 40.00 X 126477 0 17854 Cherri Parks 40.00 X 127171 0 14066 Charles Klijewski 40.00 X 117207 0 14031 John Andrews 40.00 X 117342 0 13646 775589 0 105333 10 0 1 0 NCS Pearson Inc 13036 Collection Center Drive Chicago IL 60693 Software 1240538 Davis Partnership PC 2301 Blake St Suite 100 Denver CO 80205 Architect 589219 Ellucian 4375 Fair Lakes Ct Fairfax VA 22033 Software 481861 Education Dynamics LLC 24382 Network Place Chicago IL 60673 Advertising 467365 TriAd Media Solutions Inc 66 Hudson St 1st floor Hoboken NJ 07030 Advertising 438680 17 32346 145966 1007892 7963476 2200340 9149680 Tuition and fees 900099 50603852 50603852 Student housing 721310 3690283 3690283 Food service 721310 2140994 2140994 Other program revenue 900099 766415 766415 Bookstore revenue 451211 110042 110042 57311586 174844 174844 148650 49958 98692 98692 98692 283862 59000 271632 110310 12230 -51310 -39080 -39080 21503 32346 20293 1210 1210 K-1 income 541610 -1299 -1299 -1299 66695633 57311586 -1299 235666 10780276 10780276 104150 104150 179261 168923 10135 203 20202691 18743317 1047350 412024 574495 475342 78923 20230 3665768 2993645 616331 55792 1456342 1353997 74389 27956 130274 130274 75625 75625 886063 782781 78803 24479 4824287 464203 4348176 11908 1237916 983631 157877 96408 1767031 1460701 260290 46040 2283597 2165929 117291 377 827970 768956 37242 21772 1931129 1658047 93157 179925 572449 459473 112976 1420756 1360753 55893 4110 223198 121236 101947 15 Food service expense 1469066 1469066 Repair/maintenance 1051991 995314 52795 3882 Centennial Institute 924672 924672 Small Equipment 466123 449427 13977 2719 486548 251179 231875 3494 57541678 48935018 7695326 911334 1606484 533543 15625005 17604083 2527181 2969340 316586 3188843 492965 476198 42640115 16806190 18718046 25833925 12596046 12650132 10291290 12857844 63664 288150 62237267 76402058 1795048 3378705 3600558 3818598 9510000 9250000 1079141 3720899 15984747 20168202 X 38880520 53490384 7372000 2743472 46252520 56233856 62237267 76402058 9153955 827381 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2992864 217835 315683 138866 3387516 2600533 524322 -14023 114784 3184 2992864 2114401 74836 445921 34625 2600533 1825491 105734 216176 33000 2114401 2145987 71645 -307241 84900 1825491 0.09000 0.91000 0.00000 0 1 1 1316633 1316633 12348701 4349810 7998891 4472103 3610166 861937 10453971 7311569 3142402 14048707 1534645 12514062 25833925 Alternative investments 1169576 F Real estate 11688268 C 12857844 Fed govt student loan advances 316735 Deposits held 256384 Liability for collar agreement 247780 Property development payables 2900000 3720899 X 56942201 827381 233362 70251 1130994 55811207 10884426 10884426 66695633 46960865 233362 70251 303613 46657252 10884426 10884426 57541678 Description of Intended Use of Endowment Funds: Part V, Line 4: CCU Endowment Foundation holds endowments with the purposes of providing educational scholarships to students of Colorado Christian University. Description of Uncertain Tax Positions Under FIN 48: 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, 2013, 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, 2010, 2011, and 2012 are subject to examination by the IRS, generally for three years after they were filed. Part XI, Line 2d - Other Adjustments: Rent expenses 49,958. Special event direct expenses 20,293. Part XI, Line 4b - Other Adjustments: Scholarships & grants 10,884,426. Part XII, Line 2d - Other Adjustments: Rent expenses 49,958. Special event direct expenses 20,293. Part XII, Line 4b - Other Adjustments: Scholarships & grants 10,884,426. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Explanation of Nondiscriminatory Policy Publication 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. Explanation of Government Financial Assistance 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). 1 East Asia and the Pacific 0 0 Grants to recipients located in region 29850 Europe 0 0 Grants to recipients located in region 16790 North America 0 0 Grants to recipients located in region 12160 South America 0 0 Grants to recipients located in region 24400 South Asia 0 0 Grants to recipients located in region 13950 Sub-Saharan Africa 0 0 Grants to recipients located in region 7000 Central America and the Caribbean 0 0 Donated investment in region 1000000 0 0 0 0 0 0 1104150 0 1104150 Grant to pay for attending CCU East Asia and the Pacific - 3 29850 Tuition & fees offset Grant to pay for attending CCU Europe (Including Iceland & Greenland) - 1 16790 Tuition & fees offset Grant to pay for attending CCU North America - Canada and Mexico, but 1 12160 Tuition & fees offset Grant to pay for attending CCU South America - Argentina, Bolivia, 1 24400 Tuition & fees offset Grant to pay for attending CCU South Asia - Afghanistan, Bangladesh, 1 13950 Tuition & fees offset Grant to pay for attending CCU Sub-Saharan Africa 1 7000 Tuition & fees offset 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: Financial aid awards are disbursed to students based on the general criteria for institutional financial aid. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Financial aid awards are disbursed to students based on the general criteria for institutional financial aid. Explanation for Estimated Number of Recipients: Schedule F, Part III, Col (c): 15 international students received grants to attend CCU. Schedule F, Part I - Donated Investment The donated investment listed for the Central America and Caribbean region represents a foreign trade payable donated to the University during the fiscal year. This was not related to any University activities. Hall of Fame 30490 17988 12502 6026 Golf Classic 23359 14358 9001 7619 6648 0 53849 32346 21503 7619 12674 20293 1210 1 Institutional financial assistance 1315 10780276 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Financial aid awards are disbursed to students based on the general criteria for institutional financial aid. X X 0 0 0 0 0 0 0 0 0 Daniel Cohrs 152313 0 0 0 1500 0 0 0 15831 0 169644 0 0 0 James McCormick 118179 0 0 0 7260 0 0 0 29082 0 154521 0 0 0 A Colorado Educational & Cultural Facilities 840896727 196458XG3 2004-07-15 10000000 Finance buildings and structures 0 0 0 A 750000 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 1 1 JP Morgan 10.000000000000 0 0 0 0 1 Various Tuition discounts/scholarships for family members of employees 26460 New Chapel LLC William White, a board member, is a passive investor in New Chapel, LLC. 280262 The University rents space in a building owned by New Chapel, LLC. The University paid the LLC $176,132 in rent and $104,130 in additional operating expenses during the year. 0 Thomas N Scheffel Associatse P Thomas Scheffel is a principal in Thomas N. Scheffel & Associates, P.C. 170313 The University engages Thomas N. Scheffel & Associatse, P.C. for legal services. The amounts paid for service during the tax year was $170,313. 0 X 9 177132 Selling Price X 1 94500 Selling Price X 2 142000 Appraisal X 2 720000 Appraisal X 2 51000 Appraisal X Trade Payable 1 1000000 Appraisal X Misc Other 80 12208 FMV-Similar Asset Sales X Equipment 1 3500 FMV-Similar Asset Sales 1 0 1 0 Method for Determining Number of Contributions: Part I, Column (b): The number of contributions reported is the number of donations received, not the number of items donated. 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 board monitors and enforces compliance with the written conflict of interest policy at the annual meetings. 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. Comparability data was last reviewed in July 2012. 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. JeffCo Property Investors LLC 3801 E Florida Ave Suite 600 Denver CO 80210 450841433 Purchase Real Estate CO 0 0 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