Nonprofit · EIN 57-0352247
COLUMBIA INTERNATIONAL UNIVERSITY
Tax-exempt · COLUMBIA, SC 29203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $71,013,416 | $69,446,362 | $1,567,054 | $104,521,450 | $28,998,820 | $75,522,630 |
| June 30, 2024 | 990 | $67,150,588 | $64,763,652 | $2,386,936 | $103,312,195 | $29,356,619 | $73,955,576 |
| June 30, 2023 | 990 | $60,511,031 | $66,869,842 | -$6,358,811 | $104,012,995 | $32,444,355 | $71,568,640 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $9,983,300
- of which government grants
- $527,911
- Program service revenue
- $57,985,964
- Investment income
- $1,164,386
- Net rental income
- $58,700
- Other revenue
- $1,879,766
Expenses
- Grants and similar amounts paid
- $11,977,752
- Compensation of officers, directors and key employees
- $1,233,203
- Other salaries and wages
- $24,602,758
- Salaries, compensation and benefits (total)
- $33,782,059
- Professional fundraising fees
- $42,000
- Legal fees
- $66,171
- Accounting fees
- $140,000
- Occupancy
- $1,643,392
- Travel
- $1,334,297
- Depreciation
- $4,887,387
- Program services (functional)
- $54,272,632
- Management and general (functional)
- $13,101,096
- Fundraising (functional)
- $2,072,634
Balance sheet and other
- Total assets, start of year
- $103,312,195
- Total assets, end of year
- $104,521,450
- Total liabilities, end of year
- $28,998,820
- Net assets, end of year
- $75,522,630
- Land, buildings and equipment
- $58,116,783
- Publicly traded securities
- $35,463,843
- Net assets without donor restrictions
- $39,662,205
- Net assets with donor restrictions
- $35,860,425
- Gross receipts
- $71,013,416
- Employees
- 1,175
- Volunteers
- 535
- Year formed
- 1927
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR WILLIAM JONES | PRESIDENT Officer | 60 | $390,514 |
| DR RICKY CHRISTMAN | EXEC VICE PR Officer | 60 | $295,662 |
| DR JAMES LANPHER | PROVOST Officer | 50 | $219,160 |
| DIANE MULL | VICE PRESIDE Officer | 50 | $117,867 |
| ERIC FROISTAD | CFO Officer | 50 | $105,000 |
| DAVID SAYERS | CFO Officer | 50 | $105,000 |
| MIKE BOLTON | TRUSTEE Trustee or director, Officer | 1 | $0 |
| RENEE BROOKS | TRUSTEE Trustee or director | 1 | $0 |
| LYN COOK | SECRETARY Trustee or director, Officer | 1 | $0 |
| ADRIAN DESPRES | TRUSTEE Trustee or director | 1 | $0 |
| HANS FINZEL | BOARD CHAIRM Trustee or director, Officer | 1 | $0 |
| D GARY HARLOW | TRUSTEE Trustee or director | 1 | $0 |
| MARION DAVIS JR | TRUSTEE Trustee or director | 1 | $0 |
| KEN KATAYAMA | TRUSTEE Trustee or director | 1 | $0 |
| HEATHER MATTHEWS | TRUSTEE Trustee or director | 1 | $0 |
10 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDITH PARKS | TRUSTEE Trustee or director | 1 | $0 |
| JEFF PHILPOTT | TRUSTEE Trustee or director | 1 | $0 |
| DOUGLAS RUTT | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| MARQUIS RYAN | TRUSTEE Trustee or director | 1 | $0 |
| WILL SCHAFER | TRUSTEE Trustee or director | 1 | $0 |
| TODD SCHUSTER | TRUSTEE Trustee or director | 1 | $0 |
| CHIKONG SHUE | TRUSTEE Trustee or director | 1 | $0 |
| KEVIN SURVANCE | TRUSTEE Trustee or director | 1 | $0 |
| GARY UBER | TREASURER Trustee or director, Officer | 1 | $0 |
| SANDRA YOUNG | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 28 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DR WILLIAM JONES | PRESIDENT Officer | 60 | $362,176 | $0 |
| DR RICKY CHRISTMAN | EXEC VICE PR Officer | 60 | $300,808 | $0 |
| DR ANTONIO FAJARDO | HEADMASTER B Highest-paid employee | 50 | $222,314 | $0 |
| DR JAMES LANPHER | PROVOST Officer | 50 | $219,267 | $0 |
| ERIC FROISTAD | CFO Officer | 50 | $212,750 | $0 |
| DR BRIAN SIMMONS | ASSOC PROVOS Highest-paid employee | 50 | $126,203 | $14,302 |
| DR DAVID DEWITT | PROF & DEAN Highest-paid employee | 50 | $105,609 | $12,375 |
| DIANE MULL | VICE PRESIDE Officer | 50 | $110,946 | $0 |
| TIRRELL HOWELL | VP IT Highest-paid employee | 50 | $100,541 | $4,597 |
| MIKE BOLTON | TRUSTEE Trustee or director, Officer | 1 | $0 | $0 |
| RENEE BROOKS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LYN COOK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ADRIAN DESPRES | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HANS FINZEL | BOARD CHAIRM Trustee or director, Officer | 1 | $0 | $0 |
| D GARY HARLOW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARION DAVIS JR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KEN KATAYAMA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HEATHER MATTHEWS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| EDITH PARKS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JEFF PHILPOTT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DOUGLAS RUTT | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MARQUIS RYAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WILL SCHAFER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TODD SCHUSTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHIKONG SHUE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KEVIN SURVANCE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GARY UBER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SANDRA YOUNG | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 31 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mark Smith | President (Part Year) Officer | 50 | $269,194 | $154,619 |
| Dr Bill Jones | Chancellor Highest-paid employee | 60 | $210,131 | $82,516 |
| Ricky Christman | Interim President Officer | 60 | $240,287 | $20,912 |
| Antonio Fajardo | Headmaster, BLS Highest-paid employee | 50 | $207,164 | $30,237 |
| Rob Hartman | Chief Financial Officer (Part Year) Officer | 50 | $151,390 | $43,482 |
| Brian Simmons | Assoc Provost Highest-paid employee | 50 | $135,377 | $21,481 |
| David Dewitt | Professor & Dean of Science Programs Highest-paid employee | 50 | $100,217 | $17,456 |
| Adrian Despres Jr | Trustee Trustee or director | 1 | $5,250 | $0 |
| Hans Finzel | Chairman of the Board Trustee or director, Officer | 1 | $0 | $0 |
| Lyn Cook | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Marquis Ryan | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| WTobin Cassels | Trustee-Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Benny Tate | Trustee Trustee or director | 1 | $0 | $0 |
| Chikong Shue | Trustee Trustee or director | 1 | $0 | $0 |
| Chris Pott | Trustee Trustee or director | 1 | $0 | $0 |
| D Gary Harlow | Trustee Trustee or director | 1 | $0 | $0 |
| Douglas Rutt | Trustee Trustee or director | 1 | $0 | $0 |
| Edith Parks | Trustee Trustee or director | 1 | $0 | $0 |
| Gary Uber | Trustee Trustee or director | 1 | $0 | $0 |
| Hank Flint | Trustee Trustee or director | 1 | $0 | $0 |
| James Morgan | Trustee (Part Year) Trustee or director | 1 | $0 | $0 |
| Jennifer Gutwein | Trustee (Part Year) Trustee or director | 1 | $0 | $0 |
| Ken Blackwell | Trustee Trustee or director | 1 | $0 | $0 |
| Ken Katayama | Trustee Trustee or director | 1 | $0 | $0 |
| Kevin Survance | Trustee Trustee or director | 1 | $0 | $0 |
| Marion Davis | Trustee Trustee or director | 1 | $0 | $0 |
| Marshall White | Trustee (Part Year) Trustee or director | 1 | $0 | $0 |
| MIke Bolton | Trustee Trustee or director | 1 | $0 | $0 |
| Ronald Mullins | Trustee Trustee or director | 1 | $0 | $0 |
| Will Schafer | Trustee Trustee or director | 1 | $0 | $0 |
| Eric Froistad | Chief Financial Officer Officer | 50 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 7435 MONTICELLO RD, COLUMBIA, SC 29203-1513
- Principal officer (990 for 2024)
- DR WILLIAM JONES
- Signed the 990
- DR WILLIAM JONES, PRESIDENT
- Phone
- (800) 777-2227
- Website
- HTTPS://WWW.CIU.EDU
- Return prepared by
- EDGE ACCOUNTANTS AND ADVISORS LC
Mission
CIU EDUCATES FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST.
Program accomplishments
- COLUMBIA INTERNATIONAL UNIVERSITY EDUCATES PEOPLE FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST. IN THE 2024-25 SCHOOL YEAR, THE UNIVERSITY SERVED 1,133 UNDERGRADUATE STUDENTS AND 3,433 STUDENTS IN OUR GRADUATE SCHOOL AND SEMINARY. THE TOTAL NUMBER OF STUDENTS WHO GRADUATED IN 2024-25 WAS 660. WHICH INCLUDES 195 UNDERGRADUATE STUDENTS PLUS 465 GRADUATE AND SEMINARY STUDENTS.Expenses $27,892,468 · grants $10,427,516 · revenue $41,062,162
- 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.Expenses $19,004,214 · grants $1,550,236 · revenue $20,191,243
- 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 2024-25 SCHOOL YEAR. ALSO, PINE VIEW APARTMENTS IS A 136-UNIT HOUSING COMMUNITY LOCATED ON THE WOODED HILLSIDES ADJACENT TO THE CORE CAMPUS. DURING THE 2024-25 SCHOOL YEAR, IT SERVED AS HOME TO 300 CIU STUDENTS, STAFF MEMBERS, AND THEIR FAMILY MEMBERS.Expenses $7,375,950 · revenue $6,715,859
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0352247
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1937
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B500)
- Assets (IRS master file)
- $104,521,450
- Income (IRS master file)
- $71,013,416
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $71,013,416 | $69,446,362 | $104,521,450 | IRS |
| 990 | June 2024 | $67,150,588 | $64,763,652 | $103,312,195 | IRS |
| 990 | June 2023 | $60,511,031 | $66,869,842 | $104,012,995 | XML |
| 990 | June 2022 | $75,058,588 | $65,693,907 | $111,947,607 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0352247).
Questions about COLUMBIA INTERNATIONAL UNIVERSITY
- What is the EIN of COLUMBIA INTERNATIONAL UNIVERSITY?
- The employer identification number (EIN) of COLUMBIA INTERNATIONAL UNIVERSITY is 57-0352247.
- Is COLUMBIA INTERNATIONAL UNIVERSITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1937.
- Are donations to COLUMBIA INTERNATIONAL UNIVERSITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COLUMBIA INTERNATIONAL UNIVERSITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COLUMBIA INTERNATIONAL UNIVERSITY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COLUMBIA INTERNATIONAL UNIVERSITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COLUMBIA INTERNATIONAL UNIVERSITY?
- The 990 for the year ended June 30, 2025 names DR WILLIAM JONES.
- Who are the officers and directors of COLUMBIA INTERNATIONAL UNIVERSITY?
- The 990 for the year ended June 30, 2025 lists 25 people; 6 received compensation from the organization, the highest $390,514 (DR WILLIAM JONES, PRESIDENT).
- How much revenue does COLUMBIA INTERNATIONAL UNIVERSITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $71,013,416, expenses of $69,446,362 and total assets of $104,521,450 at year end.
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