Civic Intelligence

Columbia College

EIN 43-0655867 • 501(c)3 • Columbia, MO

Profile

Columbia college improves the lives of diverse undergraduate and graduate learners through exemplary teaching.

1001 Rogers StreetColumbia, MO 65216

www.ccis.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.05x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.18x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

7th percentile

-22%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

20th percentile

$408,921

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

10th percentile

-5.9%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

3.0%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Assets

Down

$240,975,361

Down $15,155,439 (-5.9%) from 2023

Liabilities

Down

$13,105,692

Down $1,346,930 (-9.3%) from 2023

Net Assets

Down

$227,869,669

Down $13,808,509 (-5.7%) from 2023

Revenue

Up

$74,105,097

Up $2,131,804 (+3.0%) from 2023

Expenses

Down

$90,276,495

Down $977,752 (-1.1%) from 2023

Net Income

Up

-$16,171,398

Up $3,109,556 (+16%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300M$200M$100M$0Assets 2010: $141,939,807Liabilities 2010: $6,970,287Net Assets 2010: $134,969,5202010Assets 2011: $173,096,394Liabilities 2011: $8,542,170Net Assets 2011: $164,554,2242011Assets 2012: $193,080,357Liabilities 2012: $10,045,076Net Assets 2012: $183,035,2812012Assets 2013: $216,046,152Liabilities 2013: $11,353,729Net Assets 2013: $204,692,4232013Assets 2014: $233,533,136Liabilities 2014: $9,700,055Net Assets 2014: $223,833,0812014Assets 2015: $241,744,262Liabilities 2015: $9,868,340Net Assets 2015: $231,875,9222015Assets 2016: $236,923,253Liabilities 2016: $10,170,606Net Assets 2016: $226,752,6472016Assets 2017: $252,865,749Liabilities 2017: $11,105,327Net Assets 2017: $241,760,4222017Assets 2018: $268,108,054Liabilities 2018: $14,613,314Net Assets 2018: $253,494,7402018Assets 2019: $270,221,158Liabilities 2019: $18,890,319Net Assets 2019: $251,330,8392019Assets 2020: $253,355,155Liabilities 2020: $16,489,817Net Assets 2020: $236,865,3382020Assets 2021: $294,222,533Liabilities 2021: $12,883,371Net Assets 2021: $281,339,1622021Assets 2022: $267,475,036Liabilities 2022: $11,429,185Net Assets 2022: $256,045,8512022Assets 2023: $256,130,800Liabilities 2023: $14,452,622Net Assets 2023: $241,678,1782023Assets 2024: $240,975,361Liabilities 2024: $13,105,692Net Assets 2024: $227,869,6692024

Highlighted filing

2024

Assets$240,975,361
Liabilities$13,105,692
Net Assets$227,869,669

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50MExpenses 2010: $75,716,6802010Expenses 2011: $83,250,6562011Expenses 2012: $89,831,2392012Expenses 2013: $95,856,6642013Revenue 2014: $106,981,398Expenses 2014: $99,771,261Net Income 2014: $7,210,1372014Revenue 2015: $123,909,769Expenses 2015: $100,051,755Net Income 2015: $23,858,0142015Revenue 2016: $101,927,567Expenses 2016: $101,005,521Net Income 2016: $922,0462016Revenue 2017: $101,129,533Expenses 2017: $103,215,658Net Income 2017: -$2,086,1252017Revenue 2018: $109,445,396Expenses 2018: $105,040,042Net Income 2018: $4,405,3542018Revenue 2019: $101,964,306Expenses 2019: $110,293,759Net Income 2019: -$8,329,4532019Revenue 2020: $90,701,665Expenses 2020: $101,576,266Net Income 2020: -$10,874,6012020Revenue 2021: $94,677,495Expenses 2021: $86,883,476Net Income 2021: $7,794,0192021Revenue 2022: $84,570,180Expenses 2022: $98,527,751Net Income 2022: -$13,957,5712022Revenue 2023: $71,973,293Expenses 2023: $91,254,247Net Income 2023: -$19,280,9542023Revenue 2024: $74,105,097Expenses 2024: $90,276,495Net Income 2024: -$16,171,3982024

Highlighted filing

2024

Revenue$74,105,097
Expenses$90,276,495
Net Income-$16,171,398

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$241$13.1$228$74.1$90.3$16.2
2023Summary only. Only limited summary data is available for this year.$256$14.5$242$72.0$91.3$19.3
2022Summary only. Only limited summary data is available for this year.$267$11.4$256$84.6$98.5$14.0
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$294$12.9$281$94.7$86.9$7.79
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$253$16.5$237$90.7$102$10.9
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$270$18.9$251$102$110$8.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$268$14.6$253$109$105$4.41
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$253$11.1$242$101$103$2.09
2016Detailed filing. Detailed filing data is available for this year.$237$10.2$227$102$101$0.92
2015Summary only. Only limited summary data is available for this year.$242$9.87$232$124$100$23.9
2014Detailed filing. Detailed filing data is available for this year.$234$9.70$224$107$99.8$7.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$216$11.4$205$95.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$193$10.0$183$89.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$173$8.54$165$83.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$142$6.97$135$75.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$460,524,108
Mission and Program Overview

Mission

Columbia college improves lives by providing quality education to both traditional and nontraditional students, helping them achieve their true potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$156,704,036$148,414,857▼ $8,289,179
Land, Buildings, and Equipment, Net$73,644,016$66,108,385▼ $7,535,631
Savings and Temporary Cash Investments$8,503,839$11,459,277▲ $2,955,438
Investments in Publicly Traded Securities$7,147,574$7,580,156▲ $432,582
Accounts Receivable$1,853,482$1,746,047▼ $107,435
Prepaid Expenses and Deferred Charges$2,366,165$1,705,394▼ $660,771
Pledges and Grants Receivable$1,465,190$1,042,664▼ $422,526
Inventories for Sale or Use$111,771$94,950▼ $16,821
Cash and Non-Interest-Bearing Accounts$55,108$28,398▼ $26,710
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$256,130,800$240,975,361▼ $15,155,439
Other Assets Total$4,279,619$2,795,233▼ $1,484,386
Liabilities
Accounts Payable and Accrued Expenses$7,264,309$7,281,018▲ $16,709
Other Liabilities$4,756,276$3,304,486▼ $1,451,790
Deferred Revenue$1,632,037$1,920,188▲ $288,151
Mortgage Notes Payable Secured by Investment Property$800,000$600,000▼ $200,000
Total Liabilities$14,452,622$13,105,692▼ $1,346,930
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$213,681,416$199,107,545▼ $14,573,871
Net Assets With Donor Restrictions$27,996,762$28,762,124▲ $765,362
Total Net Assets Fund Balance$241,678,178$227,869,669▼ $13,808,509
Total Liabilities and Net Assets / Fund Balance$256,130,800$240,975,361▼ $15,155,439

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$55,246,931$62,798,151$118,045,082
Equipment$4,162,122$26,429,183$30,591,305
Land$5,807,061-$5,807,061
Other Land Buildings$732,938$0$732,938
Leasehold Improvements$159,333$314,438$473,771
Other Securities$2,814,360--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$159,050,168$233,700▲ $14,427,541$25,602,578$147,154,614
2022$171,027,222$793,008▲ $10,652,962$22,428,413$159,050,168
2021$189,499,071$569,779▼ $4,713,996$12,124,000$171,027,222
2020$151,644,557$521,844▲ $40,775,066$2,950,000$189,499,071
2019$161,730,476$560,680▲ $147,685$9,894,332$151,644,557
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David RussellPresidentFT$391,077$17,844$408,921
Sandra HamarProvost and Senior Vice President Academic AffairsFT$213,295$28,349$241,644
Piyusha SinghPROVOST AND SENIOR VICE PRESIDENT ACADEMIC AFFAIRS - Partial Year to 09/15/23FT$188,800$31,425$220,225
Bruce BoyerChief Financial OfficerFT$164,836$43,350$208,186
Dixie WilliamsVice President Enrollment Management and MarketingFT$157,809$49,259$207,068
Shadel HamiltonVP COLUMBIA COLLEGE GLOBAL - Partial Year to 01/02/24FT$200,000$1,140$201,140
Gary StanowskiCHIEF INFORMATION OFFICER - Partial Year to 08/02/24FT$157,077$40,195$197,272
Suzanne RothwellVice President AdvancementFT$157,513$38,639$196,152
Cliff JarvisVice President Plant and FacilitiesFT$158,023$33,540$191,563
Patty FischerChief Human Resources OfficerFT$130,728$45,837$176,565
James ArnoldAthletic DirectorFT$130,244$26,126$156,370
Regan UbinasGeneral CounselFT$136,642$11,536$148,178
Robert BooneAssociate Vice President Strategic PartnershipsFT$134,959$2,672$137,631
Jennifer JewellDean School of Arts & SciencesFT$128,746$4,262$133,008
Ken AkersTrustee/associate ProfessorFT$93,005$17,499$110,504
Gretchen HendricksonTrustee/professorFT$72,915$21,071$93,986

Board Members and Trustees

NameTitle
Brad StaggBoard Chair
Helen Coe SimonsBoard Vice Chair
Anita TimmonsTrustee
Bill LeeperTrustee
Bill SeibertTrustee
Greg JohnstonTrustee
Jacob BlackTrustee
Jolene SchulzTrustee
Joshua MuderTrustee
June HackworthTrustee
Lynne Stuver BakerTrustee
Mary BeckTrustee
Mike RandersonTrustee
Richard HardingTrustee
Robert WalkerTrustee
William JohnstonTrustee
Matt WilliamsInterim Treasurer
Genie RogersSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Aladdin Food Management ServicesFood Service16567 COLLECTIONS CENTER DR, Chicago, IL 60693$1,205,252
Hulett Heating & Air ConditioningHvac Services400 BIG BEAR BLVD, Columbia, MO 65205$539,343
CommonfundInvestment Advisory15 OLD DANBURY RD, Wilton, CT 06897$363,130
Leak Stoppers RoofingConstruction Services109 WALNUT STREET, Festus, MO 63028$339,750
MotimaticEnrollment Services440 MONTICELLO AVE, Norfolk, VA 23510$287,700
Revenue and Support

Revenue Composition

Contributions and Grants
$1,719,470
Program Service Revenue
$59,213,574
Investment Income
$13,290,938
Other Revenue
$-118,885
All Other Contributions
$870,543
Change in Net Assets
$-16,171,398

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art41$34,021Market value
Securities Publicly Traded1$25,978Market value
Total Noncash Contributions42$59,999-

Audited Revenue Reconciliation

Revenue per Audited Statements
$61,212,231
Revenue Not Reported on Financial Statements
$12,892,866
Revenue Not Reported on Form 990
$4,335,092
Other Revenue Adjustments
$12,534,242
Total Revenue per Audited Statements
$65,547,323
Total Revenue per Form 990
$74,105,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$49,127,370
Other Expenses$28,629,573
Grants and Similar Amounts Paid$12,519,552
Total Fundraising Expense$1,215,952
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,226,901$1,674,408$471,309$37,372,618
Grants to Domestic Individuals$12,519,552--$12,519,552
Other Employee Benefits$5,699,561$304,173$95,268$6,099,002
Depreciation Depletion$5,529,160$72,113$50,435$5,651,708
Information Technology$4,557,182$150,676$82,354$4,790,212
Advertising$3,706,015$10,840$1,678$3,718,533
Occupancy$3,252,037$59,551$61,357$3,372,945
Payroll Taxes$2,558,107$149,614$45,286$2,753,007
Fees for Services Other$1,555,409$334,808$52,154$1,942,371
Current Officers, Directors, Trustees, and Key Employees$1,019,405$590,592$199,000$1,808,997
Insurance$1,122,456$202,854$27,047$1,352,357
Pension Plan Contributions$924,958$131,668$37,120$1,093,746
Travel$979,490$14,835$24,874$1,019,199
Fees for Service Investment Mgmnt Fees-$358,624-$358,624
Office Expenses$248,479$83,420$22,996$354,895
Other Expenses$188,035$195,108$30,409$195,108
Royalties$193,147--$193,147
Conferences and Meetings$95,689$67,570$3,447$166,706
All Other Expenses$0$106,061$0$106,061
Fees for Services Legal-$94,865-$94,865
Fees for Services Accounting-$84,150-$84,150
Total Functional Expenses$84,345,081$4,715,462$1,215,952$90,276,495

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$90,276,495
Total Expenses per Audited Statements$79,355,832
Expenses per Audited Statements$77,398,319
Expenses Not Reported on Financial Statements$12,878,176
Other Expense Adjustments$12,519,552
Expenses Not Reported on Form 990$1,957,513
International Activity

International Summary

Offices
0
Employees
0
Spending
$18,758,351

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestmentsN/a00$18,758,351
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,317
Fundraising Gross Income$15,850
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourney$38,325$15,850$1,644$14,206
Event 2-$0-$0
Total Events$38,325$15,850$20,317$-4,467
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Spouse of Piyusha Singh, Key EmployeeCompensationNo$99,772

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$2,788,860
Annuities$515,626
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 chief information officer vice president of plant and facilities athletic director chief human resources officer vice president of enrollment and marketing

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: 102476, Related or Exempt Function Revenue: 102476, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0;

Filing and Contact Details

Filer

Filer Name
Columbia College
EIN
43-0655867
Phone
5738758700
Address
1001 ROGERS STREET, COLUMBIA, MO 65216

Signing Officer

Name
David Russell
Title
President
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1851
Legal Domicile
Mo
Voting Board Members
20
Independent Board Members
18
Employees
1,697
Volunteers
30

Preparer

Firm
Forvis Mazars LLP
Address
910 E St Louis 200 PO Box 1190, Springfield, MO 65806-2523
Preparer
Krystal Creach
Phone
4178658701
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Other changes in net assets or fund balances - -14690;

Financial Statement Notes

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 - 3336 rental expenses - 570062 loss on sale of property - 1363798 golf tourney expenses - 20317

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Scholarships - 12519552 write-off of uncollectible pledge receivables - 14690

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Rental expenses - 570062 loss on annuity obligations - 3336 loss on sale of property - 1363798 golf tourney expenses - 20317

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

SCHOLARSHIPS - 12519552

Raw XML AppendixShowing 400 of 1,158 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/AccountsReceivableGrp/EOYAmt01746047
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IRS990/Form990PartVIISectionAGrp/TitleTxt25PROVOST AND SENIOR VICE PRESIDENT ACADEMIC AFFAIRS - Partial Year to 09/15/23
IRS990/Form990PartVIISectionAGrp/TitleTxt26PROVOST AND SENIOR VICE PRESIDENT ACADEMIC AFFAIRS
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