2024-04-04T09:53:47-05:00 2023-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2022-07-01 383336473 COMPASS COLLEGE OF CINEMATIC ARTS COMP 6169881000 41 SHELDON AVE SE GRAND RAPIDS MI 49503 GUY SAWYER CHAIRMAN 6169881000 2024-02-23 1 GUY SAWYER 999009999 0 BRANDY L MIKULA CPA P00645694 5173237500 2024-02-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X COMPASS COLLEGE OF FILM & MEDIA GUY SAWYER 41 SHELDON AVE SE GRAND RAPIDS MI 49503 1727186 0 X WWW.COMPASS.EDU X 1997 MI PROVIDE GOD-GIFTED ARTISTS WITH THE SPIRITUAL AND CREATIVE TOOLS NEEDED TO CREATE EXPERIENTIAL AND CULTURALLY IMPACTING STORIES. 5 5 37 6 0 0 1406243 734074 1222720 953504 633 9329 17351 30279 2646947 1727186 977363 663158 0 0 1046216 1312337 0 0 157822 640570 690411 2664149 2665906 -17202 -938720 3375513 2461536 52673 77416 3322840 2384120 X COMPASS COLLEGE OF CINEMARIC ARTS (CCCA) IS A PREMIER, FAITH-BASED FILM COLLEGE SET IN A UNIQUE, CONSERVATORY-LIKE ENVIRONMENT. CCCA IS A 501C)3 NON-PROFIT ORGANIZATION AND IS ACCREDITED BY THE ACCREDITING COMMISSION OF CAREER SCHOOLS AND COLLEGES (ACCSC). DEGREES AUTHORIZED TO BE CONFERRED ARE AS FOLLOWS: BACHELOR OF FINE ARTS IN CINEMATIC AND MEDIA ARTS. BACHELOR DEGREE PROGRAMS MUST CONSIST OF AT LEAST 120 SEMESTER CREDIT HOURS OR EQUIVALENT OF COLLEGIATE LEVEL STUDY. 0 0 2015179 663158 983783 TEACHING PROGRAM: TEACH POST HIGH SCHOOL STUDENTS MAJOR ASPECTS OF FILMMAKING AND MENTOR THEM IN THE CHRISTIAN PRINCIPLES OF THE BIBLE. STUDENTS ENROLLED IN THE PROGRAM WILL ACQUIRE THE KNOWLEDGE AND ABILITIES NECESSARY TO WORK IN THE FILM INDUSTRY. THEY WILL FEEL COMFORTABLE AND PREPARED TO INITIATE THEIR OWN PROJECTS OR WORK FOR A COMPANY. STUDENTS WILL CULTIVATE THE CRITICAL THINKING SKILLS NECESSARY TO INTELLIGENTLY EVALUATE PROJECTS. THE SCHOOL OFFERS 1 PROGRAM WHICH IS THE EQUIVALENT OF 4 ACADEMIC YEARS. RECRUIT STUDENTS WHO MAY BE LOOKING FOR A FILM SCHOOL FOLLOWING THEIR GRADUATION FROM HIGH SCHOOL. 2015179 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 MI X LAURA COULIER 6169881000 41 SHELDON AVE SE GRAND RAPIDS MI 49503 JAY GREER TREASURER/PRESIDENT (ENDED 12/22) 40.00 X X 117193 0 10160 LINDA BLAZY DIRECTOR 1.00 X 0 0 0 DAVID AUSTIN DIRECTOR 1.00 X 0 0 0 RICK ELDRIDGE DIRECTOR 1.00 X 0 0 0 BILL MCKENDRY DIRECTOR 1.00 X 0 0 0 GUY SAWYER CHAIRMAN 1.00 X X 0 0 0 GEARY MAIURI SECRETARY (ENDED 12/22) 1.00 X X 0 0 0 117193 0 10160 1 0 0 0 0 633924 100150 734074 TUITION 611310 913195 913195 CURRICULUM FEES 611710 40309 40309 953504 9329 9329 251 0 251 251 OTHER INCOME 900099 30028 30028 30028 1727186 983783 0 9329 663158 663158 191118 128049 63069 914154 670003 162463 81688 71073 62677 6371 2025 135992 106097 19139 10756 21534 21534 31000 31000 58430 20692 37738 136547 136547 27404 23572 3832 150447 114670 35777 6109 1897 4212 89890 71912 17978 12092 8785 3023 284 MARKETING AND ADVERTISI 65397 51222 14175 TEXTBOOKS AND MATERIALS 35343 35343 OTHER TEACHING EXPENSES 21314 21314 TELEPHONE AND INTERNET 11591 8694 2897 23313 18596 4717 2665906 2015179 492905 157822 881609 33315 273977 276206 21636 35076 8769 0 2926879 809940 2189522 2116939 3375513 2461536 37144 77416 15529 0 52673 77416 X 3316510 2377790 6330 6330 3322840 2384120 3375513 2461536 -938720 0 X 0 1 X 1 1 1 X 33700 467503 973204 1406243 734074 3614724 33700 467503 973204 1406243 734074 3614724 3614724 11025 38473 2158 633 9329 61618 16975 30029 47004 3723346 6879822 0.97080 0.97510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2172688 153395 2019293 54256 39932 14324 656585 573263 83322 43350 43350 0 2116939 X 1263030 -464156 -464156 1727186 0 1727186 2260144 257396 257396 2002748 663158 663158 2665906 PART X, LINE 2: IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS RECORDED AS A REDUCTION TO TUITION -663,158. REVENUE ASSOCIATED WITH A 14 MONTH AUDIT THAT ARE NOT RECORDED ON RETURN 199,002. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ASSOCIATED WITH A 14 MONTH AUDIT THAT ARE NOT RECORDED ON RETURN 257,396. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS RECORDED AS A REDUCTION TO TUITION 663,158. 1 SCHOLARSHIPS 19 27199 FMV HEERF 51 2150 FMV PASS-THROUGH FED/STATE GRANTS 51 633809 FMV PART I, LINE 2: THE COLLEGE REVIEWS AND AWARDS SCHOLARSHIPS ACCORDING TO WHETHER OR NOT THE APPLICANT MEETS THE CRITERIA FOR THE SCHOLARSHIP/AWARD. DONNA SAWYER SPOUSE OF BOARD MEMBER 7000 EVENT PLANNING COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S BOARD CHAIR AND FINANCE DIRECTOR REVIEWED THE FORM 990 AND COPY OF THE AUDITED FINANCIAL STATEMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES MUST REFRAIN FROM TAKING PART IN, OR EXERTING INFLUENCE IN, ANY TRANSACTION IN WHICH THEIR OWN INTERESTS MAY CONFLICT WITH THE BEST INTERESTS OF CCCA. THE COLLEGE RECOGNIZES AND RESPECTS THE INDIVIDUAL EMPLOYEE'S RIGHT TO ENGAGE IN ACTIVITIES OUTSIDE OF HIS OR HER EMPLOYMENT THAT ARE PRIVATE IN NATURE AND DO NOT IN ANY WAY CONFLICT WITH OR REFLECT POORLY ON THE COLLEGE OR INTERFERE WITH THE EMPLOYEE'S ABILITY TO PERFORM HIS OR HER EMPLOYMENT DUTIES. MANAGEMENT RESERVES THE RIGHT, HOWEVER, TO DETERMINE WHEN AN EMPLOYEE'S ACTIVITIES REPRESENT A CONFLICT WITH THE COLLEGE'S INTERESTS AND TO TAKE WHATEVER ACTION IS NECESSARY TO RESOLVE THE SITUATION. IT IS THE POLICY OF CCCA THAT ALL ITS EMPLOYEES AVOID BOTH CONFLICTS OF INTEREST AND THE APPEARANCE OF CONFLICTS OF INTEREST WHENEVER POSSIBLE. A CONFLICT OF INTEREST EXISTS WHEN THE COLLEGE'S EMPLOYEES HAVE AN OUTSIDE INTEREST THAT HAS THE POTENTIAL OF BEING AT VARIANCE WITH THE BEST INTERESTS OF THE COLLEGE. IF AN EMPLOYEE FEELS HE OR SHE HAS BEEN COMPROMISED IN ANY WAY REGARDING ANY ACTION THAT COULD BE CONSTRUED ILLEGAL OR UNETHICAL; OR IF THEY ARE AWARE OF ANOTHER'S ACTIONS THAT VIOLATE THIS POLICY, THEY SHOULD BRING IT TO THE ATTENTION OF THE VICE PRESIDENT OF INSTITUTIONAL AFFAIRS OR THE PRESIDENT. EACH EMPLOYEE HAS AN OBLIGATION TO UPHOLD THIS AND ALL OF THE POLICIES IN THIS MANUAL. IF CONFLICTS OF INTEREST ARE VERIFIED, APPROPRIATE ACTION WILL BE TAKEN. NO EMPLOYEE WILL BE RETALIATED AGAINST, IN ANY WAY FOR BRINGING, IN GOOD FAITH, A REPORT OF SUSPECTED OR QUESTIONABLE ACTION, TO THE ATTENTION OF EXECUTIVE MANAGEMENT. THERE ARE NO EXCEPTIONS OF RESPONSIBILITY IN OBSERVING THE COLLEGE'S POLICY ON BUSINESS ETHICS, NOR CAN AN EMPLOYEE JUSTIFY AN ILLEGAL OR IMPROPER ACT BY CLAIMING IT WAS ORDERED BY A SUPERVISOR OR CO-WORKER WHEN THE EMPLOYEE KNEW OR "SHOULD HAVE REASONABLY KNOWN" THE ACTION WAS QUESTIONABLE. REFER TO THE WHISTLEBLOWER POLICY. CONFLICT OF INTEREST VIOLATIONS, COULD LEAD TO DISCIPLINARY ACTION, NOT EXCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND SETS COMPENSATION OF THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST