2026-05-14T13:51:00-04:00 2024-06-30 845076654 EDGE ACCOUNTANTS AND ADVISORS LC 128 S MAIN ST STE B SUMMERVILLE SC 294836074 990 2023-07-01 570352247 COLUMBIA INTERNATIONAL UNIVERSITY COLU 8007772227 7435 MONTICELLO ROAD COLUMBIA SC 29203 DR WILLIAM JONES PRESIDENT 8007772227 2026-05-11 true L TODD FISHER CPA P00668578 8438672766 2026-05-14 2023 2025-03-06 01:10:19Z CIU DR WILLIAM JONES 67150588 false X HTTPS://WWW.CIU.EDU X 1927 SC CIU EDUCATES FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST. 20 20 1173 530 0 9785886 9823384 49261201 53489660 1055479 2431427 408465 1406117 60511031 67150588 10312414 10658630 0 32170564 32016649 78000 42000 1183841 24308864 22046373 66869842 64763652 -6358811 2386936 104012995 103312195 32444355 29356619 71568640 73955576 CIU EDUCATES FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST. false false 26092411 9322425 38583477 COLUMBIA INTERNATIONAL UNIVERSITY EDUCATES PEOPLE FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST. IN THE 2023-24 SCHOOL YEAR, THE UNIVERSITY SERVED 1,499 UNDERGRADUATE STUDENTS AND 2354 STUDENTS IN OUR GRADUATE SCHOOL AND SEMINARY. THE TOTAL NUMBER OF STUDENTS WHO GRADUATED IN 2023-24 WAS 537, WHICH INCLUDES 140 UNDERGRADUATE STUDENTS PLUS 397 GRADUATE AND SEMINARY STUDENTS. 17628502 1336205 18736942 BEN LIPPEN SCHOOL SEEKS TO GLORIFY GOD BY EDUCATING STUDENTS FROM A BIBLICAL WORLDVIEW, TO IMPACT THE NATIONS, WITH THE MESSAGE OF CHRIST AND BY ASSISTING THE FAMILY AND CHURCH IN EQUIPPING STUDENTS SPIRITUALLY, ACADEMICALLY, SOCIALLY AND PHYSICALLY UNDER THE LORDSHIP OF JESUS CHRIST. DURING THE 2023-24 ACADEMIC YEAR, BEN LIPPEN SERVED 1208 STUDENTS IN GRADES PK-12, OF WHICH 95 WERE MEMBERS OF THE CLASS OF 2024. THESE STUDENTS, WHICH REPRESENT 737 FAMILIES, WERE SERVED BY 180 FULL AND PART-TIME FACULTY AND STAFF. 7019950 5992625 AUXILIARY SERVICES - THE UNIVERSITY OPERATES SIX RESIDENCE HALLS AND A CAFETERIA, AND PROVIDED ON-CAMPUS HOUSING AND FOOD SERVICES TO OVER 600 STUDENTS PLUS FACULTY AND STAFF DURING THE 2023-24 SCHOOL YEAR. ALSO, PINE VIEW APARTMENTS IS A 136-UNIT HOUSING COMMUNITY LOCATED ON THE WOODED HILLSIDES ADJACENT TO THE CORE CAMPUS. DURING THE 2023-24 SCHOOL YEAR, IT SERVED AS HOME TO 300 CIU STUDENTS, STAFF MEMBERS, AND THEIR FAMILY MEMBERS. 50740863 true true false false false false false false false true true false false false true false false false true true true false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false 130 0 false 1173 false false false false false false false false false 20 20 false false false false false false false true true false false false false false false false false false DR DAVID SAYERS CFO 8007772227 7435 MONTICELLO ROAD COLUMBIA SC 29203 DR WILLIAM JONES PRESIDENT 60.00 X 362176 0 0 DR RICKY CHRISTMAN EXEC VICE PR 60.00 X 300808 0 0 DR ANTONIO FAJARDO HEADMASTER B 50.00 X 222314 0 0 DR JAMES LANPHER PROVOST 50.00 X 219267 0 0 ERIC FROISTAD CFO 50.00 X 212750 0 0 DR BRIAN SIMMONS ASSOC PROVOS 50.00 X 126203 0 14302 DR DAVID DEWITT PROF & DEAN 50.00 X 105609 0 12375 DIANE MULL VICE PRESIDE 50.00 X 110946 0 0 TIRRELL HOWELL VP IT 50.00 X 100541 0 4597 MIKE BOLTON TRUSTEE 1.00 X X 0 0 0 RENEE BROOKS TRUSTEE 1.00 X 0 0 0 LYN COOK SECRETARY 1.00 X X 0 0 0 ADRIAN DESPRES TRUSTEE 1.00 X 0 0 0 HANS FINZEL BOARD CHAIRM 1.00 X X 0 0 0 D GARY HARLOW TRUSTEE 1.00 X 0 0 0 MARION DAVIS JR TRUSTEE 1.00 X 0 0 0 KEN KATAYAMA TRUSTEE 1.00 X 0 0 0 HEATHER MATTHEWS TRUSTEE 1.00 X 0 0 0 EDITH PARKS TRUSTEE 1.00 X 0 0 0 JEFF PHILPOTT TRUSTEE 1.00 X 0 0 0 DOUGLAS RUTT VICE CHAIR 1.00 X X 0 0 0 MARQUIS RYAN TRUSTEE 1.00 X 0 0 0 WILL SCHAFER TRUSTEE 1.00 X 0 0 0 TODD SCHUSTER TRUSTEE 1.00 X 0 0 0 CHIKONG SHUE TRUSTEE 1.00 X 0 0 0 KEVIN SURVANCE TRUSTEE 1.00 X 0 0 0 GARY UBER TREASURER 1.00 X X 0 0 0 SANDRA YOUNG TRUSTEE 1.00 X 0 0 0 1760614 31274 9 false true false HALLMARK MANAGEMENT SERVICES 2323 W 5TH AVE SUITE 140 COLUMBUS OH 43204 FOOD SERVICES 4412097 JORNS & ASSOCIATES LLC 30 N GOULD STREET SUITE R SHERIDAN WY 82801 TAX CREDIT PREP 2152820 CHRISTIAN HEALTHCARE MINISTRIES 127 HAZELWOOD AVE BARBERTON OH 44203 HEALTH BENEFITS 1612952 SLINGSHOT LP 1500 S WESTERN AVE MARION IN 46953 TEXTBOOKS 1061485 GOOGLE LLC 1600 AMPHITHEATRE PKWY MOUNTAIN VIEW CA 94043 INTERNET TECH 749494 26 281937 1213831 8327616 9823384 TUITION & FEES 611310 47497035 47497035 AUXILIARY SERVICES 611310 5992625 5992625 53489660 2431427 2431427 58700 58700 58700 58700 281937 OTHER REVENUE 611310 1347417 1347417 1347417 67150588 53489660 3837544 118927 118927 10539703 10539703 1205947 1205947 23359671 20231473 2588563 539635 1074650 827481 198810 48359 4675969 2291225 2291225 93519 1700412 1309317 314576 76519 74195 74195 106897 106897 42000 42000 179946 179946 4490294 4153522 291869 44903 1173477 1114803 58674 2588857 2402398 157489 28970 465720 165796 291075 8849 1769249 397171 1372078 1534061 1303952 145736 84373 660501 660501 4797943 4292799 419706 85438 758351 189588 568763 REPAIRS & MAINTENANCE 2686064 1081682 1604382 OTHER EXPENSES 760818 321026 367190 72602 64763652 50740863 12838948 1183841 1565213 934157 305710 6748114 6155137 690148 762464 29328 324624 323944 109025475 50263233 58620544 58762242 31581453 34539784 2129627 2018234 1834467 104012995 103312195 2415943 2596374 3773870 8357253 7845415 12594035 13409971 3883000 1420254 5504859 32444355 29356619 X 34194967 73955576 37373673 71568640 73955576 104012995 103312195 2386936 X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10393632 502555 612849 308547 11199989 7736559 970444 1866339 179710 10393632 10303120 75127 -1606770 1034918 7736559 26180515 562112 3806582 1817173 18428916 10303120 30486049 487825 916864 5710223 26180515 0.45060 0.54940 false false 14169788 14169788 75174378 39196897 35977481 14567199 10016263 4550936 5114110 1050073 4064037 58762242 OTHER LIABILITIES 5504859 5504859 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE AT ALL TIMES DURING ITS TAX YEAR IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS. SCHEDULE E, LINE 6 THE UNIVERSITY RECEIVED ASSISTANCE FROM THE FOLLOWING FEDERAL PROGRAMS: FEDERAL PELL GRANT PROGRAM, FEDERAL DIRECT LOAN PROGRAM, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, FEDERAL WORK STUDY, INNOVATIVE APPROACHES TO LITERACY AND STRENGTHENING INSTITUTIONS PROGRAM. true EAST ASIA AND THE PACIFIC 5 PROGRAM SERVICES RECRUITING CHINA 109176 EAST ASIA AND THE PACIFIC 1 PROGRAM SERVICES IT CHINA PROGRAM 31193 EAST ASIA AND THE PACIFIC 7 PROGRAM SERVICES ADMIN CHINA PROGRAM 220479 EAST ASIA AND THE PACIFIC 49 PROGRAM SERVICES INSTRUCTOR CHINA 347378 62 62 708226 708226 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 EAST ASIA AND THE PACIFIC 109,176 0 EAST ASIA AND THE PACIFIC 31,193 0 EAST ASIA AND THE PACIFIC 220,479 0 EAST ASIA AND THE PACIFIC 347,378 0 X X X X X X X true KELLER PARTNERS 3700 MASSACHUSETTES AVE NW SUITE L18 WASHINGTON DC 20016 GRANTS false 281937 42000 239937 281937 42000 239937 SC LEADERSHIP SUMM 153800 153800 BLS COME TO THE 98437 98437 1 29700 29700 281937 281937 SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V) KELLER PARTNERS FEE true TO BE NAMED 118927 TUITION SCHOLARSHIPS 10539703 X X X X true false X X false false false false false false false true false DR WILLIAM JONES PRESIDENT 362176 362176 DR RICKY CHRISTMAN EXEC VICE PRES 300808 300808 DR ANTONIO FAJARDO HEADMASTER BLS 177305 29500 15509 222314 DR JAMES LANPHER PROVOST 219267 219267 ERIC FROISTAD CFO 212750 212750 SCHEDULE J, PAGE 1, PART I, LINE 1A THE PRESIDENT AND INTERIM PRESIDENT ARE REIMBURSED UNDER AN ACCOUNTABLE PLAN FOR BONA FIDE BUSINESS PURPOSE TRAVEL EXPENSES DURING BOARD MEETINGS. THIS INCLUDES ROOM/BOARD, MILEAGE/FUEL/MODE OF TRAVEL. REIMBURSEMENTS ARE NON-TAXABLE. DURING 2023 THE PRESIDENT & INTERIM PRESIDENT HAD APPROVED COMPANION TRAVEL, FOR BONA FIDE BUSINESS PURPOSES, COVERED UNDER THIS POLICY WHICH WAS TREATED AS NON-TAXABLE. PURSUANT TO INTERNAL REVENUE CODE SECTION 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR THE PRESIDENT AND INTERIM PRESIDENT AS QUALIFYING MINISTERIAL EMPLOYEES. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. ALL OFFICERS MET THE QUALIFICATIONS FOR AND RECEIVED A MINISTERIAL HOUSING ALLOWANCE DURING THE TAX YEAR. CIU PROVIDES A MEMBERSHIP TO A SOCIAL CLUB FOR THE PRESIDENT AND INTERIM PRESIDENT WHERE UNIVERSITY MEETINGS AND BUSINESS IS CONDUCTED. THIS IS NOT TREATED AS TAXABLE COMPENSATION AS OFFICERS ATTEND ONLY FOR BUSINESS PURPOSES. SCHEDULE J, PAGE 1, PART I, LINE 7 THE HEADMASTER AND CERTAIN OTHER EMPLOYEES WERE PAID DISCRETIONARY BONUS AMOUNTS WHICH WERE INDEPENDENTLY DETERMINED AND APPROVED BY THE PRESIDENT OR THE BOARD FINANCE COMMITTEE. SOME OFFICERS PAID A DISCRETIONARY BONUS WHICH WAS INDEPENDENTLY DETERMINED AND APPROVED BY THE BOARD FINANCE COMMITTEE. A SC JOBS ECONOMIC DEV AUTHORITY 570960018 2018-06-28 9487085 BUILDING HVAC, WATER, ELECTRICITY IMPROVEMENTS false false false A 2019 false false true true A false false false false false false true A false false true false false false false false true A true PURPOSE OF ISSUE DESCRIPTION SC JOBS ECONOMIC DEV AUTHORITY BUILDING HVAC, WATER, ELECTRICITY IMPROVEMENTS FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC