2026-05-14T13:57:09+00:00 2025-06-30 440160260 Forvis Mazars LLP 910 E St Louis 200 PO Box 1190 Springfield MO 658062523 990 2024-07-01 430655867 COLUMBIA COLLEGE COLU 5738758700 1001 ROGERS STREET COLUMBIA MO 65216 TOBY ARQUETTE PRESIDENT 2026-05-14 true Krystal Creach P01248198 4178658701 2026-05-14 2024 2025-03-06 01:10:19Z DR TOBY ARQUETTE 1001 ROGERS STREET COLUMBIA MO 65216 177181829 false X WWW.CCIS.EDU X 1851 MO COLUMBIA COLLEGE IMPROVES LIVES BY PROVIDING QUALITY EDUCATION TO BOTH TRADITIONAL AND NONTRADITIONAL STUDENTS, HELPING THEM ACHIEVE THEIR TRUE POTENTIAL. 19 17 1538 30 215971 16034 1719470 3446528 59213574 58186313 13290938 7464175 -118885 13428 74105097 69110444 12519552 12301097 0 49127370 44698932 0 1012470 28629573 27417406 90276495 84417435 -16171398 -15306991 240975361 233857759 13105692 12006717 227869669 221851042 COLUMBIA COLLEGE IMPROVES LIVES BY PROVIDING QUALITY EDUCATION TO BOTH TRADITIONAL AND NONTRADITIONAL STUDENTS, HELPING THEM ACHIEVE THEIR TRUE POTENTIAL. false false 78453422 12301097 58186313 THE COLLEGE PROVIDED UNDERGRADUATE AND GRADUATE COURSE WORK TO 8,139 STUDENTS DURING THE YEAR THROUGH ONLINE AND IN-SEAT CLASSES OFFERED AT THE MAIN CAMPUS LOCATED IN COLUMBIA, MISSOURI AND THROUGH MULTIPLE CAMPUS LOCATIONS THROUGHOUT THE UNITED STATES. 78453422 true true false false false false false false false true true true false false true false true false true false true false false false true false false false true true false false false false false false false false false false false false false false false false false false false false true 8289 0 true 1538 true true true false false false false false false false false false false false X 19 17 false false false false false false false true true false false false true true true true true true true false false false CA MD MS NH NY OR SC WI X ALLEN SCHELP CFO 5738757251 1001 ROGERS STREET COLUMBIA MO 65216 ANITA TIMMONS BOARD VICE CHAIR 8.0 X X 0 0 0 GENIE ROGERS SECRETARY 8.0 X X 0 0 0 HELEN COE SIMONS BOARD CHAIR 8.0 X X 0 0 0 JOSHUA MUDER TREASURER 8.0 X X 0 0 0 ALAN JAMES TRUSTEE/PROFESSOR 45.0 X 68737 0 20664 BILL LEEPER TRUSTEE 2.0 X 0 0 0 BILL SEIBERT TRUSTEE 2.0 X 0 0 0 DR MICHAEL KATEMAN TRUSTEE 2.0 X 0 0 0 GREG JOHNSTON TRUSTEE 2.0 X 0 0 0 GRETCHEN HENDRICKSON TRUSTEE/PROFESSOR 45.0 X 88132 0 27450 JOLENE SCHULZ TRUSTEE 2.0 X 0 0 0 JUNE HACKWORTH TRUSTEE 2.0 X 0 0 0 LYNNE STUVER BAKER TRUSTEE 2.0 X 0 0 0 MARY BECK TRUSTEE 2.0 X 0 0 0 MATT WILLIAMS TRUSTEE 2.0 X 0 0 0 MIKE RANDERSON TRUSTEE 2.0 X 0 0 0 RICHARD HARDING TRUSTEE 2.0 X 0 0 0 ROBERT WALKER TRUSTEE 2.0 X 0 0 0 WILLIAM JOHNSTON TRUSTEE 2.0 X 0 0 0 ALLEN SCHELP INTERIM CHIEF FINANCIAL OFFICER FROM 01/21/25, CHIEF FINANCIAL OFFICER FROM 06/02/25 45.0 X 112742 0 26988 BRUCE BOYER CHIEF FINANCIAL OFFICER THROUGH 01/21/2025 45.0 X 167522 0 44013 DAVID RUSSELL PRESIDENT 45.0 X 385944 0 945 SANDRA HAMAR PROVOST AND SENIOR VICE PRESIDENT ACADEMIC AFFAIRS 45.0 X 222801 0 34153 CLIFF JARVIS VICE PRESIDENT PLANT AND FACILITIES THROUGH 01/22/25 45.0 X 160784 0 35480 JAMES ARNOLD VICE PRESIDENT OF EMM & ATHLETICS 45.0 X 153241 0 29051 REGAN UBINAS GENERAL COUNSEL 45.0 X 162206 0 13232 SUZANNE ROTHWELL VICE PRESIDENT ADVANCEMENT 45.0 X 157701 0 46411 GARY STANOWSKI CHIEF INFORMATION OFFICER THROUGH 08/02/24 45.0 X 145626 0 27412 JONATHON MOBERLY DEAN FOR THE SCHOOL OF BUSINESS 45.0 X 182950 0 5911 KRISTINA CLEVENGER DEAN OF THE SCHOOL OF PUBLIC SERVICE 45.0 X 165600 0 32190 PATTY FISCHER VP OF OPERATIONS & CHIEF HUMAN RESOURCES OFFICER 45.0 X 134184 0 32190 ROBERT BOONE CHIEF OF STAFF 45.0 X 136246 0 3450 2444416 0 379540 35 false true false ALADDIN FOOD MANAGEMENT SERVICES 16567 COLLECTIONS CENTER DR CHICAGO IL 60693 FOOD SERVICE 1253568 ABM INDUSTRY GROUPS LLC PO BOX 74008829 CHICAGO IL 60674 JANITORIAL SERVICES 874665 LEAK STOPPERS ROOFING 109 WALNUT STREET FESTUS MO 63028 CONSTRUCTION SERVICES 392168 COMMONFUND 15 OLD DANBURY RD WILTON CT 06897 INVESTMENT ADVISORY 291283 MOTIMATIC 440 MONTICELLO AVE NORFOLK VA 23510 ENROLLMENT SERVICES 259700 9 25320 728137 2693071 2523 3446528 TUITION 611310 54264408 54264408 HOUSING AND BOARD FEES 611310 3463191 3463191 COMMISSIONS 611310 20429 20429 EDUCATIONAL FEES 611310 90167 90167 PAYMENT FEES 611310 172372 172372 175746 175746 0 0 58186313 627359 215971 411388 402784 372242 30542 0 30542 30542 108762298 5747197 103002376 4670303 5759922 1076894 6836816 6836816 9350 25320 26464 -17114 -17114 0 0 0 0 0 69110444 58186313 215971 7261632 0 0 12301097 12301097 0 0 0 0 1758398 678485 880188 199725 0 0 0 0 34393272 32163287 1814169 415816 917446 743509 141470 32467 5129350 4720856 352106 56388 2500466 2276249 183542 40675 0 0 0 0 60625 0 60625 0 97250 0 97250 0 0 0 0 0 0 0 328812 0 328812 0 1602128 1349467 240946 11715 4276975 4259150 11637 6188 301633 199729 76081 25823 5087381 4863772 136501 87108 82980 82980 0 0 2538932 2497002 20585 21345 981596 937862 25005 18729 0 0 0 0 196579 126118 68428 2033 0 0 0 0 0 0 0 0 4952864 4842871 64805 45188 1334938 1107998 200241 26699 PROGRAM SUPPORT 3756458 3756458 0 0 FOOD SERVICE 1393364 1375692 11501 6171 BUSINESS EXPENSES 212994 212994 PRINTING AND PUBLICATIONS 198112 170840 10872 16400 13785 0 13785 0 84417435 78453422 4951543 1012470 28398 21520 11459277 10310497 1042664 1210491 1746047 1696935 0 0 0 0 94950 91524 1705394 1867684 147075907 88858515 66108385 58217392 7580156 12200660 148414857 146277399 0 2795233 1963657 240975361 233857759 7281018 7141539 1920188 2025490 0 0 600000 400000 3304486 2439688 13105692 12006717 X 199107545 190820728 28762124 31030314 227869669 221851042 240975361 233857759 X -15306991 9294394 -6030 X false true true true true X 15122330 17110590 7497308 1719470 3446528 44896226 0 0 15122330 17110590 7497308 1719470 3446528 44896226 506936 44389290 460023 840690 859558 1024692 1030143 4215106 0 49866 43790 20705 0 0 114361 49225693 308615406 0.90175 0.91478 X Schedule A, Part II PART II HAS BEEN COMPLETED TO PROVE THE COLLEGE MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 49866.0, COLUMN B - 43790.0, COLUMN C - 20705.0, COLUMN D - , COLUMN E - , COLUMN F - 114361.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 147154614 330863 12842474 968190 20217176 139142585 159050168 233700 14427541 954217 25602578 147154614 171027222 793008 10652962 994611 22428413 159050168 189499071 569779 -4713996 2203632 12124000 171027222 151644557 521844 40775066 492396 2950000 189499071 0.7997 0.1112 0.0891 false false 4905067 4905067 1245206 109269793 61703160 48811839 473771 339184 134587 30616678 26816171 3800507 565392 565392 58217392 Closely-held equity interests Financial derivatives Investments-other securities. LIQUID ASSETS 6323119 F HEDGE FUND 11191750 F PRIVATE EQUITY 24448710 F REAL ASSETS 584143 F PRIVATE REAL ESTATE 14135759 F GLOBAL EQUITY 57504804 F VENTURE CAPITAL 15084786 F CORE BONDS 1089288 F CREDIT 4574921 F PRIVATE CREDIT 6243460 F US EQUITY 3244325 F NATURAL RESOURCES 1852334 F 146277399 Federal Income Taxes Annuities 473993 Lease Liability 1965695 2439688 65091208 9294394 -677691 8616703 56474505 328812 12307127 12635939 69110444 71109835 -677691 -677691 71787526 328812 12301097 12629909 84417435 Schedule D, Part V, Line 4 Intended uses of endowment funds TO PROVIDE SCHOLARSHIPS TO STUDENTS AND SUPPORT INSTRUCTIONAL PROGRAMS AND FACILITIES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 LOSS ON ANNUITY OBLIGATIONS - 497 RENTAL EXPENSES - 372242 GOLF TOURNAMENT EXPENSES - 26464 GAIN ON SALE OF PROPERTY - -1076894 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 12301097 WRITE OFF UNCOLLECTIBLE PLEDGES - 6030 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 LOSS ON ANNUITY - 497 GOLF TOURNAMENT EXPENSES - 26464 RENTAL EXPENSES - 372242 GAIN ON SALE OF PROPERTY - -1076894 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 12301097 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE COLLEGE IS COMMITTED TO EQUAL OPPORTUNITY AND NONDISCRIMINATION AND MAINTAINS AND PUBLISHES A COMPREHENSIVE NONDISCRIMINATION AND EQUAL OPPORTUNITY POLICY THAT PROHIBITS UNLAWFUL DISCRIMINATION, HARASSMENT, AND RETALIATION. THIS POLICY IS AVAILABLE AND PUBLISHED ON THE COLLEGE'S WEBSITE, IN THE CAMPUS CATALOG, AND IS AVAILABLE IN PRINT FROM THE HUMAN RESOURCES OFFICE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE COLLEGE RECEIVES FUNDS FROM THE U.S. DEPARTMENT OF EDUCATION FOR TITLE III AND IV FINANCIAL ASSISTANCE PROGRAMS. USES OF FUNDS RECEIVED THROUGH THESE PROGRAMS INCLUDE SCHOLARSHIPS AND LOANS FOR STUDENTS AND TO PROVIDE SUPPORT FOR FIRST GENERATION COLLEGE STUDENTS. Central America and the Caribbean 0 0 Investments N/A 12258869 0 0 0 0 0 0 12258869 0 12258869 true false true true false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual Golf Tournament 34670 25320 9350 3365 18379 4720 0 0 34670 25320 9350 3365 18379 4720 26464 -17114 true INSTITUTIONAL SCHOLARSHIPS 1715 12301097 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE COLLEGE RECEIVES GRANT FUNDS FROM THE U.S. DEPARTMENT OF EDUCATION THROUGH THE TITLE III AND IV PROGRAMS. THE COLLEGE AWARDS FEDERAL FINANCIAL AID TO STUDENTS BASED ON ELIGIBILITY CRITERIA SPECIFIED BY FEDERAL REGULATIONS. THE COLLEGE HAS SOPHISTICATED INTERNAL PROCESSES TO DETERMINE A STUDENT'S ELIGIBILITY FOR FEDERAL FINANCIAL AID, AND TO MONITOR COMPLIANCE. X X X X false false false false false false false false false DAVID RUSSELL PRESIDENT 369000 0 0 0 16944 0 0 0 945 0 386889 0 0 0 BRUCE BOYER CHIEF FINANCIAL OFFICER THROUGH 01/21/2025 165938 0 0 0 1584 0 14082 0 29931 0 211535 0 0 0 SANDRA HAMAR PROVOST AND SENIOR VICE PRESIDENT ACADEMIC AFFAIRS 221769 0 0 0 1032 0 18208 0 15945 0 256954 0 0 0 REGAN UBINAS GENERAL COUNSEL 161846 0 0 0 360 0 12317 0 915 0 175438 0 0 0 CLIFF JARVIS VICE PRESIDENT PLANT AND FACILITIES THROUGH 01/22/25 159200 0 0 0 1584 0 13199 0 22281 0 196264 0 0 0 SUZANNE ROTHWELL VICE PRESIDENT ADVANCEMENT 156669 0 0 0 1032 0 13603 0 32808 0 204112 0 0 0 JAMES ARNOLD VICE PRESIDENT OF EMM & ATHLETICS 152930 0 0 0 311 0 11352 0 17699 0 182292 0 0 0 JONATHON MOBERLY DEAN FOR THE SCHOOL OF BUSINESS 182590 0 0 0 360 0 4258 0 1653 0 188861 0 0 0 KRISTINA CLEVENGER DEAN OF THE SCHOOL OF PUBLIC SERVICE 164981 0 0 0 619 0 9976 0 22214 0 197790 0 0 0 GARY STANOWSKI CHIEF INFORMATION OFFICER THROUGH 08/02/24 144590 0 0 0 1036 0 8411 0 19001 0 173038 0 0 0 PATTY FISCHER VP OF OPERATIONS & CHIEF HUMAN RESOURCES OFFICER 132600 0 0 0 1584 0 9976 0 22214 0 166374 0 0 0 Form 990, Part VI, Line 15b THE COLLEGE PRESIDENT REVIEWS ANNUALLY, AND DETERMINES COMPENSATION OF THE FOLLOWING OFFICERS AND KEY EMPLOYEES WITH THE ASSISTANCE OF AN INDEPENDENT CONSULTANT: PROVOST, SENIOR VICE PRESIDENT ACADEMIC AFFAIRS CHIEF FINANCIAL OFFICER VICE PRESIDENT OF ADVANCEMENT VICE PRESIDENT OF OPERATIONS AND CHIEF HUMAN RESOURCES OFFICER VICE PRESIDENT OF ENROLLMENT AND MARKETING AND ATHLETICS VICE PRESIDENT OF STUDENT EXPERIENCE CHIEF STRATEGIC COMMUNICATIONS OFFICER Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF FIVE (5) VOTING MEMBERS OF THE BOARD OF TRUSTEES, INCLUDING THE FOUR (4) OFFICERS OF THE BOARD OF TRUSTEES AND AN ATLARGE MEMBER APPOINTED BY THE CHAIR OF THE BOARD OF TRUSTEES. THE AT-LARGE MEMBER SHALL SERVE A TWO-YEAR TERM ON THE EXECUTIVE COMMITTEE. THE PRESIDENT OF THE COLLEGE SHALL SERVE AS A NON-VOTING EX OFFICIO MEMBER. THE CHAIR OF THE BOARD OF TRUSTEES SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL EXERCISE LIMITED POWERS OF THE BOARD OF TRUSTEES AT SUCH TIMES AS THE BOARD OF TRUSTEES IS NOT IN SESSION AND AT TIMES WHERE THE ISSUE IS ONE WHERE TIME IS OF THE ESSENCE (E.G., REAL ESTATE PURCHASES) AND A FULL BOARD OF TRUSTEES MEETING CANNOT BE CONVENED IN TIME TO ADDRESS THE URGENT ISSUE. THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO ALTER OR REVOKE ANY PREVIOUS ORDER, RESOLUTION, OR VOTE OF A MEETING OF THE BOARD OF TRUSTEES UNLESS SPECIFICALLY GRANTED SUCH POWER BY THE BOARD OF TRUSTEES, OR TAKE ACTION THAT IS INCONSISTENT WITH THE MISSOURI NONPROFIT CORPORATION LAW. THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO ELECT OR REMOVE OFFICERS OF THE BOARD OF TRUSTEES, TO ELECT OR REMOVE THE PRESIDENT OF THE COLLEGE, OR TO AMEND THE CHARTER, ARTICLES OF INCORPORATION, OR BYLAWS OF THE COLLEGE, OR TAKE ACTION ON ISSUES WHERE TIME IS NOT OF THE ESSENCE BEFORE A SCHEDULED SPECIAL OR REGULAR MEETING OF THE BOARD CAN CONVENE IN TIME TO ADDRESS THE ISSUE. THE EXECUTIVE COMMITTEE SHALL REPORT ALL ITS INTERIM ACTIONS AT THE NEXT REGULAR MEETING OF THE BOARD OF TRUSTEES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE MEMBERS OF THE BOARD REVIEW THE FORM 990 AND SUPPLEMENTAL SCHEDULES PRIOR TO SUBMISSION. THE CHIEF FINANCIAL OFFICER REVIEWS THE 990 WITH THE MEMBERS OF THE BOARD AND ANSWERS ALL QUESTIONS THAT THE BOARD MEMBERS MAY HAVE. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR, TRUSTEES WILL COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM, INCLUDING A CONFIDENTIALITY PLEDGE, AND WILL RETURN THE FORM TO THE BOARD CHAIR. THE BOARD CHAIR WILL COLLECT THE FORMS FROM ALL THE TRUSTEES AND DELEGATE THEIR REVIEW TO THE GOVERNANCE COMMITTEE. THE GOVERNANCE COMMITTEE SHALL REVIEW THE CONFLICT OF INTEREST DISCLOSURE FORMS AND SHALL REPORT TO THE FULL BOARD OF TRUSTEES ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. A TRUSTEE SHALL NOT ENGAGE IN A TRANSACTION WITH THE COLLEGE IN WHICH THE TRUSTEE STANDS TO GAIN FINANCIALLY, OR HIS/HER SPOUSE/CHILD/PARENT OR OTHER RELATIVE STANDS TO GAIN FINANCIALLY, OR OTHERWISE HAS A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST, UNLESS THE FOLLOWING CRITERIA ARE MET: 1) THE BOARD DETERMINES THAT THE REQUIREMENTS OF THE MISSOURI NONPROFIT CORPORATION LAW PERTAINING TO DIRECTOR'S CONFLICT OF INTEREST HAVE BEEN SATISFIED; 2) THE TRUSTEE DISCLOSES TO THE BOARD THE TRUSTEE'S MATERIAL INTEREST IN THE TRANSACTION; 3) THE TRUSTEE RECUSES HIMSELF OR HERSELF FROM ANY VOTE OF ANY COMMITTEE AND BOARD MEETING RELATED TO THE TRANSACTION; 4) THE TRUSTEE RECUSES HIMSELF OR HERSELF CONCERNING ANY BOARD OR COMMITTEE DELIBERATION, AND VOTE OF ANY COMMITTEE AND THE BOARD RELATED TO THE COLLEGE PRESIDENT'S CONTRACT WHILE THE CONFLICT OF INTEREST EXISTS; 5) THE TRUSTEE SHALL NOT COMMUNICATE WITH OTHER TRUSTEES ABOUT ANY MATTER FOR WHICH THE TRUSTEE IS REQUIRED TO RECUSE HIMSELF OR HERSELF UNDER THIS PARAGRAPH; AND 6) ANY TRUSTEES APPROVING THE TRANSACTION REASONABLY AND IN GOOD FAITH BELIEVE THAT THE TRANSACTION IS NOT UNFAIR TO THE COLLEGE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION SUBCOMMITTEE OF THE GOVERNANCE COMMITTEE REVIEWS AND MAKES RECOMMENDATIONS FOR THE PRESIDENT'S COMPENSATION. THE COMMITTEE REVIEWS AND CONSIDERS COMPENSATION INFORMATION OF PRESIDENTS OF OTHER COLLEGES AND UNIVERSITIES, INCLUDING COMPENSATION DISCLOSED IN 990 RETURNS FOR SIMILARLY SIZED INSTITUTIONS, WHEN DETERMINING ANNUAL COMPENSATION FOR THE PRESIDENT. THIS REVIEW IS DOCUMENTED IN THE MINUTES AND IS PERFORMED ANNUALLY. SUBCOMMITTEE RECOMMENDATIONS ARE REPORTED TO THE FULL GOVERNANCE COMMITTEE, THEN TO THE EXECUTIVE COMMITTEE, AND THEN IN TURN TO THE FULL BOARD OF TRUSTEES FOR APPROVAL OR MODIFICATION. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. Form 990, Part VIII, Line 2f Other Program Service Revenue Other - Total Revenue: 175746, Related or Exempt Function Revenue: 175746, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Other changes in net assets or fund balances - -6030; Total - -6030;