2011-04-13T18:30:55-05:00 2010-06-30 Capin Crouse LLP 962 Emerson Parkway Ste A Greenwood IN 46143 990 2009-07-01 840442429 Colorado Christian University COLO 3039633000 8787 W Alameda Ave Lakewood CO 80226 Daniel Cohrs 3039633000 2011-04-13 1 Todd Ensign 3178852620 2009 2016-02-24 21:20:13Z William Armstrong 8787 W Alameda Ave Lakewood CO 80226 56582968 0 X www.ccu.edu X 1914 CO Colorado Christian University serves God by providing Christ-centered higher education. 20 19 922 19 128990 122064 1394615 3462224 36727274 38248309 -2927857 317408 2394621 642070 37588653 42670011 5473516 6565639 0 19437256 18361498 143828 36000 796024 13429573 15825629 38484173 40788766 -895520 1881245 49188291 50070003 15949706 15734226 33238585 34335777 The mission Of Colorado Christian University 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 32913887 6565639 33666096 Colorado Christian University 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. 4230263 0 4986438 Auxiliary enterprises represent primarily the food and housing services provided to students of CCU. 37144150 1 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 1 1 0 0 1 124 0 922 1 1 1 0 0 0 0 0 0 0 0 20 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 AK KY NH WA X The Organization 3039633000 8787 W Alameda Ave Lakewood CO 80226 Gary Armstrong 1.00 X 0 0 0 Toby Cole 1.00 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 Don Harwell 1.00 X 0 0 0 Tim Kenczewicz 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 Lee McDowell 1.00 X 0 0 0 Tim McTavish 1.00 X 0 0 0 Susan Mueller 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 William White 1.00 X 0 0 0 Terry Doig 1.00 X 0 0 0 Stanley Mann 1.00 X 0 0 0 Dr Dale Schaefer 1.00 X 0 0 0 Dr Gerald May 1.00 X 0 0 0 William Armstrong 40.00 X 74509 0 1138 Daniel Cohrs 40.00 X 686 0 0 Brian Bissell 40.00 X 225932 0 21408 Keith Wright 40.00 X 147600 0 6830 James McCormick 40.00 X 114830 0 15806 Cherri Parks 40.00 X 113390 0 12557 Richard Crombie 40.00 X 116401 0 12536 Sidney Buzzell 40.00 X 105042 0 12385 898390 0 82660 6 0 1 0 Sodexho Inc PO Box 905374 Charlotte NC 28290 Food Service 1487360 CDW Government 75 Remittance Drive Chicago IL 60675 Computer Equipment 642705 NCS Pearson 13036 Collection Drive Chicago IL 60693 E-Learning Provider 630113 Murphy Mechanical Service PO Box 790379 St Louis MO 63179 Maintenance 338287 Thomas N Scheffel & Assoc 3801 East Florida Avenue Ste 600 Denver CO 80210 Legal Services 309203 12 50087 33000 956885 2422252 34121 3462224 Tuition and fees 900099 33666096 33666096 Student housing 721310 2807801 2807801 Food service 721310 1684550 1684550 Bookstore revenue 451211 89862 89862 38248309 294000 294000 155889 27357 128532 128532 128532 13868456 13200 13858248 10208 13200 23408 23408 7675 50087 27352 -19677 -19677 Miscellaneous Income 900099 404225 404225 K-1 income 541610 128990 128990 533215 42670011 38652534 128990 426263 6565639 6565639 248828 22540 201286 25002 13914208 12814915 733509 365784 379128 322144 41406 15578 2813623 2493256 274050 46317 1005711 924862 54513 26336 352048 172814 152772 26462 62345 35157 27188 36000 36000 139234 139234 812916 711567 38024 63325 1200308 1175586 4803 19919 1023775 905539 94305 23931 2950514 2718423 204083 28008 1861385 1718768 133150 9467 495934 479033 11868 5033 851518 708705 42478 100335 860410 587430 272980 1578246 1512145 61574 4527 180865 96103 84762 Repair/maintenance 1755091 1755091 Food service expense 1133052 1133052 Bad debt/collect'n cost 335396 167698 167698 Small equipment 123683 123683 Income Taxes 32646 32646 76263 76263 40788766 37144150 2848592 796024 1050 1050 8141926 10574358 2084609 1861926 466317 405822 480119 683208 27128234 12629210 15684925 14499024 11450891 11945043 10578949 9780909 299505 318663 49188291 50070003 1984731 1511576 2718622 2849011 10000000 10000000 1246353 1373639 15949706 15734226 X 33025480 32740229 213105 1595548 33238585 34335777 49188291 50070003 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1316633 1316633 16023370 5869796 10153574 203928 158748 45180 9474880 6600666 2874214 109423 109423 14499024 Alternative investments 656954 F Real estate 9123955 F 9780909 Fed govt student loan advances 316735 Deposits held 231631 Liability for collar agreement 825273 1373639 42670011 40788766 1881245 -784053 -784053 1097192 35235794 -784053 54709 -729344 35965138 139234 6565639 6704873 42670011 34138602 54709 54709 34083893 139234 6565639 6704873 40788766 Part X: Description of Uncertain Tax Positions Under FIN 48: On July 1, 2009, the University adopted the new provisions of the Income Tax Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). These provisions clarify the accounting for uncertainty in tax positions and prescribe guidance related to the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the consolidated statement of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2010, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. Part XII, Line 2d - Other Adjustments: Special event direct expenses: 27352. Rent Expenses: 27357. Part XII, Line 4b - Other Adjustments: Scholarships & grants: 6565639. Part XIII, Line 2d - Other Adjustments: Rent Expenses: 27357. Special event direct expenses: 27352. Part XIII, Line 4b - Other Adjustments: Scholarships & grants: 6565639. 1 1 0 The nondiscriminatory policy is publicized through the University's website and academic catalog. The University is able to prove it is following the policy. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 The University receives monies for loans made to students under the National Direct Student Loan Act (Perkings Loans, supplemental educational opportunity grant program, work-study program, etc). 1 X X X X X 1 Dini Partners Development mgmt 0 0 36000 -36000 36000 -36000 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 OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY ND OH DC Hall of Fame 30342 23267 7075 6872 2967 Golf Classic 27420 26820 600 3224 6707 7582 57762 50087 7675 10096 6707 10549 27352 -19677 1 Institutional financial assistance 579 6565639 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 Brian Bissell 217928 0 0 0 8004 0 10971 0 10437 0 247340 0 0 0 Keith Wright 126250 0 0 0 21350 0 6250 0 580 0 154430 0 0 0 Colorado Educational & Cultural Facilities 840896727 196458XG3 2004-07-15 10000000 Finance buildings and structures 0 0 10000000 0 0 1 1 0 0 0 0 0 1 0 1 1 JP Morgan 10.000000000000 0 0 0 Various Tuition Discounts/Scholarships 5000 New Chapel LLC William White, a board member, is a passive investor in New Chapel, LLC. 262599 The University rents space in a building owned by New Chapel, LLC. The University paid the LLC $162,466 in rent and an additional $100,133 in operating expenses. 0 X 2598 FMV-Similar Asset Sales X 247 FMV-Similar Asset Sales X 2 11230 FMV-Similar Asset Sales X 1 60 FMV-Similar Asset Sales X Gift Cards 52 12800 FMV-Similar Asset Sales X Musical Instruments 2 4200 FMV-Similar Asset Sales X Sports Memorabilia 12 2486 FMV-Similar Asset Sales X Miscellaneous 2 500 Cost 0 1 1 Method for Determining Number of Contributors: Part I, Column (b): The number of contributions reported is the number of donations received, not the number of items donated. Third Party Use: Part I, Line 32b: The organization utilizes independent brokers to sell donated securities 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 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 conflict of interest policy at the annual meetings. Form 990, Part VI, Section B, line 15a 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 18 Forms 990, 990-T, and 1023 is available upon request. Form 990, Part VI, Section C, line 19 Available upon request. Form 990 Part I Line 2 and Part VI Line 1a Number of voting board members The number of voting board members reported on 990 Part I and 990 Part VI is less than the total number of board members listed on 990 Part VII. The is due to board members rolling off of the board during the tax year and being replaced by other members during the same tax year. No more than 20 board members served or voted at any time during the tax year. Form 990 Part XI Line 2c Explanation of Responsibility The University has a 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. 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 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CCU Endowment Foundation C 33000