Civic Intelligence

Ccu Endowment Foundation

990 • Fiscal year 2017 • EIN 84-1235728

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 31, 2017

Organization Profilen/a
8787 W Alameda AveLakewood, CO 80226

(303) 963-3000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

23rd percentile

0.01x

Higher debt load relative to assets than 23% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

94th percentile

60%

Higher net margin than 94% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

88th percentile

$183,101

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 36.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

67%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$4,488,753

Up $530,012 (+13%) from 2016

Net Assets

Up

$4,459,095

Up $500,354 (+13%) from 2016

Liabilities

Up

$29,658

Up $29,658 from 2016

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin94th percentile

Revenue

Up

$501,214

Up $201,438 (+67%) from 2016

Expenses

Down

$199,277

Down $26,062 (-12%) from 2016

Net Income

Up

$301,937

Up $227,500 (+306%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $2,114,401Liabilities 2010: $0Net Assets 2010: $2,114,4012010Assets 2011: $2,600,533Liabilities 2011: $0Net Assets 2011: $2,600,5332011Assets 2012: $2,992,864Liabilities 2012: $0Net Assets 2012: $2,992,8642012Assets 2013: $3,387,516Liabilities 2013: $0Net Assets 2013: $3,387,5162013Assets 2014: $4,086,210Liabilities 2014: $0Net Assets 2014: $4,086,2102014Assets 2015: $4,097,316Liabilities 2015: $0Net Assets 2015: $4,097,3162015Assets 2016: $3,958,741Liabilities 2016: $0Net Assets 2016: $3,958,7412016Assets 2017: $4,488,753Liabilities 2017: $29,658Net Assets 2017: $4,459,0952017Assets 2018: $4,796,010Liabilities 2018: $126,391Net Assets 2018: $4,669,6192018Assets 2019: $5,051,672Liabilities 2019: $126,524Net Assets 2019: $4,925,1482019Assets 2020: $4,946,386Liabilities 2020: $71,750Net Assets 2020: $4,874,6362020Assets 2021: $6,710,503Liabilities 2021: $0Net Assets 2021: $6,710,5032021Assets 2022: $6,129,395Liabilities 2022: $0Net Assets 2022: $6,129,3952022Assets 2023: $9,045,950Liabilities 2023: $0Net Assets 2023: $9,045,9502023Assets 2024: $11,770,716Liabilities 2024: $0Net Assets 2024: $11,770,7162024

Highlighted filing

2017

Assets$4,488,753
Liabilities$29,658
Net Assets$4,459,095
Open 2017 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0Expenses 2010: $33,0002010Expenses 2011: $34,6252011Expenses 2012: $117,9682012Expenses 2013: $149,1892013Revenue 2014: $510,714Expenses 2014: $180,934Net Income 2014: $329,7802014Revenue 2015: $330,621Expenses 2015: $221,869Net Income 2015: $108,7522015Revenue 2016: $299,776Expenses 2016: $225,339Net Income 2016: $74,4372016Revenue 2017: $501,214Expenses 2017: $199,277Net Income 2017: $301,9372017Revenue 2018: $335,305Expenses 2018: $243,556Net Income 2018: $91,7492018Revenue 2019: $361,670Expenses 2019: $242,365Net Income 2019: $119,3052019Revenue 2020: $249,701Expenses 2020: $235,458Net Income 2020: $14,2432020Revenue 2021: $881,635Expenses 2021: $271,365Net Income 2021: $610,2702021Revenue 2022: $421,981Expenses 2022: $290,180Net Income 2022: $131,8012022Revenue 2023: $2,735,625Expenses 2023: $368,037Net Income 2023: $2,367,5882023Revenue 2024: $1,589,325Expenses 2024: $297,193Net Income 2024: $1,292,1322024

Highlighted filing

2017

Revenue$501,214
Expenses$199,277
Net Income$301,937
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 31, 2017
Return Version
2016v3.1
Gross Receipts
$953,485
Mission and Program Overview

Mission

To provide support to colorado christian university, an exempt school described in internal revenue code section 170(b)(1)(a)(ii).

Support Colorado Christian University, an exempt school described in Internal Revenue Code Section 170(b)(1)(a)(ii)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,512,944$4,488,753▲ $975,809
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$3,958,741$4,488,753▲ $530,012
Other Assets Total$445,797$0▼ $445,797
Liabilities
Other Liabilities$0$29,658▲ $29,658
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$29,658▲ $29,658
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,361,882$3,564,450▲ $202,568
Unrestricted Net Assets$596,859$894,645▲ $297,786
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$3,958,741$4,459,095▲ $500,354
Total Liabilities and Net Assets / Fund Balance$3,958,741$4,488,753▲ $530,012

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$3,958,741$202,568▲ $467,988-$4,459,097
2015$4,097,316$150,820▼ $98,800-$3,958,741
2014$4,086,210$185,499▲ $12,079-$4,097,316
2013$3,387,516$333,221▲ $513,249-$4,086,210
2012$2,992,864$217,835▲ $315,683-$3,387,516
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleOtherTotal
Donald Sweeting DIRECTOR THRU7/16 Then president/CEO of CCU$107,264$107,264
Thomas ScheffelCorp. Council/Secretary of CCU$9,300$9,300
William ArmstrongPresident/CEO of CCU thru 7/16$1,113$1,113

Board Members and Trustees

NameTitle
Gary ArmstrongBoard Chair
Doug McDonaldDirector
Daniel CohrsVP/CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$202,568
Program Service Revenue
$0
Investment Income
$298,646
Other Revenue
$0
All Other Contributions
$202,568
Change in Net Assets
$301,937

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
Securities Publicly Traded2$55,434Fair Market Value (FMV)-sales price
Total Noncash Contributions2$55,434-

Audited Revenue Reconciliation

Revenue per Audited Statements
$483,961
Revenue Not Reported on Financial Statements
$17,253
Revenue Not Reported on Form 990
$19,617
Total Revenue per Audited Statements
$503,578
Total Revenue per Form 990
$501,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$178,800
Other Expenses$17,253
Salaries, Compensation, and Employee Benefits$3,224
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$178,800--$178,800
Fees for Service Investment Mgmnt Fees-$17,253-$17,253
Other Salaries and Wages-$3,000-$3,000
Payroll Taxes-$224-$224
Total Functional Expenses$178,800$20,477$0$199,277

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$199,277
Expenses Not Reported on Financial Statements$196,053
Other Expense Adjustments$178,800
Expenses per Audited Statements$3,224
Total Expenses per Audited Statements$3,224
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Colorado Christian UniversityLakewood, CO501(c)(3)To provide educationa scholarships to students of Colorado Christian University$178,800
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

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
Due to Related Party$29,658
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Lines 6, 7A, and 7B

“ORGANIZATION MEMBERS All members of the board of CCU Endowment Foundation are appointed by the board of Colorado Christian University (CCU), which makes CCU a member of CCU Endowment Foundation according to the IRS definition for the purposes of Form 990. The power to alter, change, amend, or repeal the bylaws or to adopt new bylaws is vested in the board of CCU.”

Form 990, Part VI, Section A, Line 8B

“The organization has no committees with authority to act on behalf of the governing body.”

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

“FORM 990 REVIEW PROCESS The Form 990 was prepared and reviewed by an independent CPA firm and then reviewed by the Chief Financial Officer and the President/CEO of CCU before being filed with the IRS.”

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

“CONFLICT OF INTEREST POLICY CCU Endowment Foundation follows Colorado Christian University's conflict of interest policy, which is overseen by the President. Board members and officers of CCU Endowment Foundation are required to disclose potential conflicts of interest on an annual basis. When a conflict of interest is determined to exist, all interested parties are required to recuse themselves from the deliberations and subsequent board vote.”

Form 990, Part VI, Section C, Line 19

“DOCUMENTS AVAILABLE TO THE PUBLIC The governing documents, conflict of interest policy, and financial statements are available upon request.”

Form 990, Part VII, Section A, and Schedule J, Part II

“COMPENSATION OF OFFICERS AND BOARD MEMBERS No board members or officers are compensated by CCU Endowment Foundation. The compensation reported on Form 990 Part VII, Section A, and Schedule J, Part II, is paid by a related organization, Colorado Christian University, for services performed by employees and contractors of Colorado Christian University.”

Filing and Contact Details

Filer

Filer Name
CCU Endowment Foundation
EIN
84-1235728
In Care Of
% DANIEL COHRS CFO
Phone
3039633000
Address
8787 W Alameda Ave, Lakewood, CO 80226

Signing Officer

Name
Daniel Cohrs
Title
VP/CFO
Phone
3039633000
Signed
2017-12-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Cohrs
Formed
1993
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
3

Preparer

Firm
Bkd Llp
Address
111 South Tejon Suite 800, Colorado Springs, CO 80903-9848
Preparer
Adam R Smith CPA
Phone
7194714290
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

“ENDOWMENT FUNDS Endowment funds are used to provide educational scholarships to students of Colorado Christian University.”

Schedule D, Part X, Line 2

“UNCERTAIN TAX POSITIONS: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statement of activities. As of June 30, 2017, the Foundation had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements.”

Schedule D, Part XI, Line 2D

“REVENUE ON BOOKS, NOT ON RETURN: Grant expense reclassed from revenue -178,800”

Schedule D, Part XII, Line 4B

“EXPENSE ON RETURN, NOT ON BOOKS: Grant expense reclassed from revenue 178,800”

Raw XML AppendixShowing 400 of 551 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/Form990PartVIISectionAGrp/PersonNm1Donald Sweeting DIRECTOR THRU
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IRS990/Form990PartVIISectionAGrp/TitleTxt17/16 Then president/ceo of ccu
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IRS990/MissionDesc0TO PROVIDE SUPPORT TO COLORADO CHRISTIAN UNIVERSITY, AN EXEMPT SCHOOL DESCRIBED IN INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(II).
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoncashContributionsAmt055434
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IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/BOYAmt0445797
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
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IRS990/OtherLiabilitiesGrp/EOYAmt029658
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03000
IRS990/OtherSalariesAndWagesGrp/TotalAmt03000
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0224
IRS990/PayrollTaxesGrp/TotalAmt0224
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03361882
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03564450
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DANIEL COHRS
IRS990/ProfessionalFundraisingInd0false
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0151420
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0199950
IRS990/PYInvestmentIncomeAmt0148356
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
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IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt074437
IRS990/PYSalariesCompEmpBnftPaidAmt03218
IRS990/PYTotalExpensesAmt0225339
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IRS990/PYTotalRevenueAmt0299776
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0301937
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0840442429
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0178800
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0COLORADO CHRISTIAN UNIVERSITY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0178800
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.07040
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03958741
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0202568
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04459097
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0170200
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0467988
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04097316
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0150820
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03958741
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0190595
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-98800
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04086210
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0185499
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04097316
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0186472
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012079
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03387516
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0333221
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04086210
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0147776
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0513249
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02992864
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0217835
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03387516
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0138866
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0315683
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0196053
IRS990ScheduleD/ExpensesSubtotalAmt03224
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt017253
IRS990ScheduleD/InvestmentExpensesNotIncldAmt017253
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0198417
IRS990ScheduleD/OtherExpensesNotIncludedAmt0178800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/OtherRevenueAmt0-178800
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.79940
IRS990ScheduleD/RevenueNotReportedAmt019617
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt017253
IRS990ScheduleD/RevenueSubtotalAmt0483961
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS Endowment funds are used to provide educational scholarships to students of Colorado Christian University.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNCERTAIN TAX POSITIONS: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statement of activities. As of June 30, 2017, the Foundation had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REVENUE ON BOOKS, NOT ON RETURN: Grant expense reclassed from revenue -178,800
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EXPENSE ON RETURN, NOT ON BOOKS: Grant expense reclassed from revenue 178,800
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part V, Line 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, Part XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule D, Part XII, Line 4b
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.13020
IRS990ScheduleD/TotalExpensesPerForm990Amt0199277
IRS990ScheduleD/TotalLiabilityAmt029658
IRS990ScheduleD/TotalRevenuePerForm990Amt0501214
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0503578
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03224
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0178800
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0To provide educationa scholarships to students of Colorado Christian University
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Colorado Christian University
IRS990ScheduleI/RecipientTable/RecipientEIN0840442429
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt08797 W Alameda Ave
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Lakewood
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd080226
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0MONITORING OF GRANTED FUNDS Funds are granted to Colorado Christian University (CCU), for the express purpose of providing student financial aid. CCU financial aid awards are disbursed to students based on the general criteria for institutional financial aid. CCU Endowment Foundation reviews all grant expenditures to confirm they are used for their intended purposes.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0163380
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt08512
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt08917
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt02292

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,488,753
Liabilities
$29,658
Net assets
$4,459,095
Revenue
$501,214
Expenses
$199,277
Net income
$301,937
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.8$0.00$11.8$1.59$0.30$1.29
2023Detailed filing. Detailed filing data is available for this year.$9.05$0.00$9.05$2.74$0.37$2.37
2022Detailed filing. Detailed filing data is available for this year.$6.13$0.00$6.13$0.42$0.29$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.71$0.00$6.71$0.88$0.27$0.61
2020Detailed filing. Detailed filing data is available for this year.$4.95$0.07$4.87$0.25$0.24$0.01
2019Detailed filing. Detailed filing data is available for this year.$5.05$0.13$4.93$0.36$0.24$0.12
2018Detailed filing. Detailed filing data is available for this year.$4.80$0.13$4.67$0.34$0.24$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.49$0.03$4.46$0.50$0.20$0.30
2016Detailed filing. Detailed filing data is available for this year.$3.96$0.00$3.96$0.30$0.23$0.07
2015Detailed filing. Detailed filing data is available for this year.$4.10$0.00$4.10$0.33$0.22$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.09$0.00$4.09$0.51$0.18$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$0.00$3.39$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.00$2.99$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.00$2.60$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.00$2.11$0.03
Peer Organizations

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