Civic Intelligence

Columbia College

EIN 57-0324915 • 501(c)3 • Columbia, SC

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Profile

Columbia college provides educational opportunities that develop students' capacity for critical thought and expression, life-long learning, acceptance of personal responsibilty, and commitment to service and social justice.

1301 Columbia College DriveColumbia, SC 29203

www.columbiasc.edu

Siviq Scores

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

Liabilities / Assets

60th percentile

0.36x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.56x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

18th percentile

-7.5%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$408,725

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

21st percentile

-1.8%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

4.6%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$59,583,794

Down $720,604 (-1.2%) from 2023

Liabilities

Up

$20,672,866

Up $468,776 (+2.3%) from 2023

Net Assets

Down

$38,910,928

Down $1,189,380 (-3.0%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin18th percentile

Revenue

Up

$35,841,054

Up $3,450,775 (+11%) from 2023

Expenses

Up

$37,991,221

Up $4,424,496 (+13%) from 2023

Net Income

Down

-$2,150,167

Down $973,721 (-83%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$80M$60M$40M$20M$0Assets 2010: $54,518,586Liabilities 2010: $15,247,562Net Assets 2010: $39,271,0242010Assets 2011: $62,924,897Liabilities 2011: $19,601,067Net Assets 2011: $43,323,8302011Assets 2012: $59,794,352Liabilities 2012: $18,086,058Net Assets 2012: $41,708,2942012Assets 2013: $60,951,496Liabilities 2013: $18,304,314Net Assets 2013: $42,647,1822013Assets 2014: $59,613,384Liabilities 2014: $17,611,874Net Assets 2014: $42,001,5102014Assets 2015: $55,690,175Liabilities 2015: $16,812,577Net Assets 2015: $38,877,5982015Assets 2016: $51,286,956Liabilities 2016: $16,569,252Net Assets 2016: $34,717,7042016Assets 2017: $49,292,561Liabilities 2017: $14,172,028Net Assets 2017: $35,120,5332017Assets 2018: $48,822,303Liabilities 2018: $11,602,518Net Assets 2018: $37,219,7852018Assets 2019: $49,703,361Liabilities 2019: $12,257,021Net Assets 2019: $37,446,3402019Assets 2020: $48,416,779Liabilities 2020: $8,426,705Net Assets 2020: $39,990,0742020Assets 2021: $64,913,420Liabilities 2021: $19,399,468Net Assets 2021: $45,513,9522021Assets 2022: $60,199,646Liabilities 2022: $20,397,494Net Assets 2022: $39,802,1522022Assets 2023: $60,304,398Liabilities 2023: $20,204,090Net Assets 2023: $40,100,3082023Assets 2024: $59,583,794Liabilities 2024: $20,672,866Net Assets 2024: $38,910,9282024

Highlighted filing

2024

Assets$59,583,794
Liabilities$20,672,866
Net Assets$38,910,928
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

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

$40M$20M$0-$20MExpenses 2010: $32,439,7072010Expenses 2011: $32,977,1822011Expenses 2012: $32,408,3532012Revenue 2013: $32,955,909Expenses 2013: $33,540,378Net Income 2013: -$584,4692013Revenue 2014: $31,753,405Expenses 2014: $34,608,212Net Income 2014: -$2,854,8072014Revenue 2015: $33,335,331Expenses 2015: $35,741,168Net Income 2015: -$2,405,8372015Revenue 2016: $33,974,236Expenses 2016: $37,894,425Net Income 2016: -$3,920,1892016Revenue 2017: $35,120,462Expenses 2017: $36,464,449Net Income 2017: -$1,343,9872017Revenue 2018: $29,210,316Expenses 2018: $28,139,080Net Income 2018: $1,071,2362018Revenue 2019: $26,780,244Expenses 2019: $26,791,836Net Income 2019: -$11,5922019Revenue 2020: $28,925,847Expenses 2020: $26,611,060Net Income 2020: $2,314,7872020Revenue 2021: $26,538,835Expenses 2021: $26,477,977Net Income 2021: $60,8582021Revenue 2022: $31,934,431Expenses 2022: $31,122,177Net Income 2022: $812,2542022Revenue 2023: $32,390,279Expenses 2023: $33,566,725Net Income 2023: -$1,176,4462023Revenue 2024: $35,841,054Expenses 2024: $37,991,221Net Income 2024: -$2,150,1672024

Highlighted filing

2024

Revenue$35,841,054
Expenses$37,991,221
Net Income-$2,150,167
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$59,583,794
Liabilities
$20,672,866
Net assets
$38,910,928
Revenue
$35,841,054
Expenses
$37,991,221
Net income
-$2,150,167
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$59.6$20.7$38.9$35.8$38.0$2.15
2023Detailed filing. Detailed filing data is available for this year.$60.3$20.2$40.1$32.4$33.6$1.18
2022Detailed filing. Detailed filing data is available for this year.$60.2$20.4$39.8$31.9$31.1$0.81
2021Detailed filing. Detailed filing data is available for this year.$64.9$19.4$45.5$26.5$26.5$0.06
2020Detailed filing. Detailed filing data is available for this year.$48.4$8.43$40.0$28.9$26.6$2.31
2019Detailed filing. Detailed filing data is available for this year.$49.7$12.3$37.4$26.8$26.8$0.01
2018Detailed filing. Detailed filing data is available for this year.$48.8$11.6$37.2$29.2$28.1$1.07
2017Detailed filing. Detailed filing data is available for this year.$49.3$14.2$35.1$35.1$36.5$1.34
2016Detailed filing. Detailed filing data is available for this year.$51.3$16.6$34.7$34.0$37.9$3.92
2015Detailed filing. Detailed filing data is available for this year.$55.7$16.8$38.9$33.3$35.7$2.41
2014Detailed filing. Detailed filing data is available for this year.$59.6$17.6$42.0$31.8$34.6$2.85
2013Summary only. Only limited summary data is available for this year.$61.0$18.3$42.6$33.0$33.5$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.8$18.1$41.7$32.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$62.9$19.6$43.3$33.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.5$15.2$39.3$32.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 28, 2025
Return Version
2023v6.0
Gross Receipts
$36,924,688
Mission and Program Overview

Mission

Columbia college provides educational opportunities that develop students' capacity for critical thought and expression, life-long learning, acceptance of personal responsibility, and commitment to service and social justice.

Columbia college provides educational opportunities that develop students' capacity for critical thought and expression, life-long learning, acceptance of personal responsibilty, and commitment to service and social justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,050,903$24,619,877▲ $568,974
Investments in Publicly Traded Securities$20,690,004$18,997,025▼ $1,692,979
Cash and Non-Interest-Bearing Accounts$11,353,087$10,790,033▼ $563,054
Accounts Receivable$2,352,566$2,576,148▲ $223,582
Pledges and Grants Receivable$965,055$1,716,589▲ $751,534
Other Notes and Loans Receivable, Net$413,812$407,426▼ $6,386
Prepaid Expenses and Deferred Charges$224,514$59,407▼ $165,107
Inventories for Sale or Use$42,934$54,495▲ $11,561
Total Assets$60,304,398$59,583,794▼ $720,604
Other Assets Total$211,523$362,794▲ $151,271
Liabilities
Tax Exempt Bond Liabilities$15,546,687$15,135,038▼ $411,649
Accounts Payable and Accrued Expenses$2,133,012$2,277,420▲ $144,408
Deferred Revenue$1,692,753$1,759,734▲ $66,981
Other Liabilities$831,638$1,500,674▲ $669,036
Total Liabilities$20,204,090$20,672,866▲ $468,776
Net Assets / Fund Balance
Net Assets With Donor Restrictions$20,820,502$23,381,766▲ $2,561,264
Net Assets Without Donor Restrictions$19,279,806$15,529,162▼ $3,750,644
Total Net Assets Fund Balance$40,100,308$38,910,928▼ $1,189,380
Total Liabilities and Net Assets / Fund Balance$60,304,398$59,583,794▼ $720,604

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,042,823$26,666,378$47,709,201
Equipment$2,150,841$19,863,836$22,014,677
Land$1,426,213-$1,426,213

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$21,506,655$268,919▲ $3,020,955-$20,040,972
2022$20,285,178$148,809▲ $2,675,300-$21,506,655
2021$25,999,635$86,063▼ $4,406,372-$20,285,178
2020$20,556,952$268,934▲ $6,413,103-$25,999,635
2019$20,134,111$219,321▲ $1,367,636-$20,556,952
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristine BarnettProvost & Exec VP of Academic AffairsFT$162,419$37,417$199,836
Kristine BarnettProvost & Exec VP of Academic Affair-$162,419$37,417$199,836
William T BogartFormer PresidentFT$172,932$25,353$198,285
John H DozierPresidentFT$149,872$23,171$173,043
Ruby FieldingVP of Finance and AdministFT$137,688$723$138,411
Marla SandersAssociate ProfessorFT$111,599$16,038$127,637
Lanae BuddenFormer VP of Student Affairs & DeFT$114,306$13,305$127,611
Jeffrey BoweDean of Online EducationFT$105,419$19,451$124,870
Tamara BurkAsst Professor of CommunicFT$104,433$19,356$123,789
Adrienne OxleyProfessorFT$100,516$17,083$117,599
Jenny JohanssonDirector of Teacher EducationFT$107,946$5,092$113,038
Vincent U MaloneyDean of Enrollment ManagementFT$91,400$18,059$109,459

Board Members and Trustees

NameTitle
Mr Ben RexChair
Ms Robin WaitesVice Chair/secretary
Bishop Jonathan HolstonTrustee
Dr Ershela L SimmsTrustee
Dr Vivia Lawton FowlerTrustee
Mr John Marshall MosserTrustee
Mr Marion a Knox JrTrustee
Mr Mark TimbesTrustee
Mr Rodrick ShiverTrustee
Mr Thomas C KeithTrustee
Mr Tim ArnoldTrustee
Mr W Anthony JacksonTrustee
Mr W Scott GravesTrustee
Ms Cathy Calloway AdamsTrustee
Ms Jada WillisTrustee
Ms Ruth Anne Mccarter CollinsTrustee
Ms Sara Snell WhitakerTrustee
Rev Tiffany D Knowlin BoykinTrustee
The Honerable Kaymani D WestTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
SodexoFacilities Managment And Food ServicesPO BOX 360170, Pittsburg, PA 15251$1,657,462
Follett CorporationEducational Services3 WESTBROOK CORPORATE CTR STE 200, Winchester, IL 60154$910,465
Allegiance Industries INCJanitorial And Maintenance Services105 SUNBELT BLVD, Columbia, SC 29203$684,778
Garvin Design GroupArchitecture, Interior Design, & PlanninPO BOX 18, Columbia, SC 29202$347,047
Heritage Landscape Services INCLandscape And Ground Maintenance141 PEACHTREE STREET, Gilbert, SC 29054$322,640
Revenue and Support

Revenue Composition

Contributions and Grants
$6,732,934
Program Service Revenue
$26,806,738
Investment Income
$1,658,372
Other Revenue
$643,010
All Other Contributions
$2,600,766
Change in Net Assets
$-2,150,167

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$107,764Average High/low
Total Noncash Contributions2$107,764-

Audited Revenue Reconciliation

Revenue per Audited Statements
$35,789,216
Revenue Not Reported on Financial Statements
$51,838
Revenue Not Reported on Form 990
$-7,816,735
Total Revenue per Audited Statements
$27,972,481
Total Revenue per Form 990
$35,841,054
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,436,045
Salaries, Compensation, and Employee Benefits$15,304,283
Grants and Similar Amounts Paid$4,250,893
Total Fundraising Expense$908,866
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,591,951$2,297,493$449,050$11,338,494
Grants to Domestic Individuals$4,250,893--$4,250,893
All Other Expenses$1,775,010$619,055$14,067$2,408,132
Other Employee Benefits$1,394,692$252,205$160,190$1,807,087
Fees for Services Other$239,278$1,515,969$602$1,755,849
Depreciation Depletion$1,439,959$145,026-$1,584,985
Other Expenses$1,423,999$2,655,048$887$1,423,999
Information Technology$1,073,423$204,399-$1,277,822
Payroll Taxes$655,919$180,214$40,994$877,127
Current Officers, Directors, Trustees, and Key Employees-$760,825$112,231$873,056
Interest$712,410$79,677-$792,087
Travel$517,855$20,612-$538,467
Insurance-$484,119-$484,119
Occupancy-$415,307-$415,307
Pension Plan Contributions$280,725$116,729$11,065$408,519
Advertising-$96,730$117,451$214,181
Office Expenses$66,750$101,205$2,329$170,284
Fees for Service Investment Mgmnt Fees-$51,838-$51,838
Fees for Services Legal-$20,377-$20,377
Conferences and Meetings-$18,045-$18,045
Total Functional Expenses$26,472,198$10,610,157$908,866$37,991,221

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$37,991,221
Expenses per Audited Statements$33,680,837
Total Expenses per Audited Statements$29,161,861
Expenses Not Reported on Financial Statements$4,310,384
Other Expense Adjustments$4,258,546
Expenses Not Reported on Form 990$-4,518,976
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Scott GravesBoard TrusteeInsurance ProviderNo$1,911,290
Mark TimbesBoard TrusteeArchitectural DesignNo$337,972
Ben RexBoard ChairMarketing ServicesNo$309,345
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liabilities$426,930
Amounts Held on Behalf of Others$400,408
Right-of-use Operating Lease Liability$362,794
U.s. Government Grants Refundable$310,542

Bond Issues

BondIssuerIssuedIssue PricePurpose
AEduc Fac Auth for Private2010-12-20$6,100,000Hvac & energy saving improvement

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,100,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
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
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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, Section A, line 7A

“According to the college's bylaws, the south carolina annual conference, southeastern jurisdiction, the united methodist church, upon consultation with the college's board of trustees, elects members to the board of trustees.”

Form 990, Part VI, Section B, line 11B

“The college's vp for finance and administration and associate vp of finance review the form 990 priro to its filing. The form 990 is not available to the board prior to its filing, but is subsequently reviewed with them.”

Form 990, Part VI, Section B, line 12C

“Trustees must disclose annually any conflicts of interest. Officers and key employees are governed by the staff policies and procedures manual, which states that outside employement may not conflict with the interests of the college. Trustees complete conflict of interest disclosures annually. Any conflicts of interest are evaluated on a case by case basis. To date, no conflicts of interest have been identified.”

Form 990, Part VI, Section B, line 15

“The president's compensation is set by the trustees annually and documented in a written contract. No independent review or comparability date is documented in this process. Trustees do not approve compensation contracts for other officers and key employees.”

Form 990, Part VI, Section C, line 19

“The college makes the referenced documents available upon request and through public posting of the form 990 (on another's website).”

Filing and Contact Details

Filer

Filer Name
Columbia College
EIN
57-0324915
Phone
8037863646
Address
1301 COLUMBIA COLLEGE DRIVE, COLUMBIA, SC 29203

Signing Officer

Name
John Dozier
Title
President
Phone
8037863646
Signed
2025-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Dozier
Formed
1854
Legal Domicile
Sc
Voting Board Members
19
Independent Board Members
19
Employees
596
Volunteers
0

Preparer

Firm
Brown Edwards & Company Llp
Address
105 ARBOR DR NE 3RD FLOOR, CHRISTIANSBURG, VA 24073
Preparer
Mark Woolwine
Phone
5404433606
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The college has determined that there are no significant uncertain positions taken or expected to be taken requiring recognition as liabilities or disclosure in the financial statements. The college is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Genereally, the college's tax returns remain open for three years for federal and state income tax examinations.”

Part XI, Line 2D - Other Adjustments:

“Change in value of funds held in trust by others -7,653. Scholarship and student aid -4,250,893. Non-operating expenses -4,518,976.”

Part XII, Line 2D - Other Adjustments:

“Non-operating expenses -4,518,976.”

Part XII, Line 4B - Other Adjustments:

“Scholarships and student aid 4,250,893. Change in value of funds held in trust by others 7,653.”

Raw XML AppendixShowing 400 of 916 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.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02277420
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IRS990/AccountsReceivableGrp/EOYAmt02576148
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0COLUMBIA COLLEGE PROVIDES EDUCATIONAL OPPORTUNITIES THAT DEVELOP STUDENTS' CAPACITY FOR CRITICAL THOUGHT AND EXPRESSION, LIFE-LONG LEARNING, ACCEPTANCE OF PERSONAL RESPONSIBILTY, AND COMMITMENT TO SERVICE AND SOCIAL JUSTICE.
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IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
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IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR OF TEACHER EDUCATION
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