Columbia International University

EIN: 570352247 501(c)(3) Education

Columbia, SC

Total Revenue
$60,511,031
Total Expenses
$66,869,842
Total Assets
$104,012,995
Net Assets
$71,568,640
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1927
Legal Domicile
SC
Phone
8007772227
Tax Period
2022-07-01 to 2023-06-30

Columbia International University, founded in 1927, is a mid-sized nonprofit in the Education sector that reported $60.5M in total revenue in fiscal year 2022. Revenue decreased 19% compared to the prior year. Expenses of $66.9M exceeded revenue, resulting in a 11% operating deficit.

Mission

CIU educates from a Biblical worldview to impact the nations with the message of Christ.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $9,785,886
Program Service Revenue $49,261,201
Investment Income $1,055,479
Other Revenue $408,465
TOTAL REVENUE $60,511,031

Expense Breakdown

Grants Paid $10,312,414
Salaries & Benefits $32,170,564
Fundraising Expenses $2,175,597
Program Expenses $48,065,924
Other Expenses $24,308,864
TOTAL EXPENSES $66,869,842

Year-over-Year Comparison

2022 2021 Change
Revenue $60,511,031 $75,058,588 -0.2%
Expenses $66,869,842 $65,693,907 +0.0%
Net Income $-6,358,811 $9,364,681 -1.7%
Key Indicators
✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
20
Independent Members
20
Employees
1163
Volunteers
517

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
8
$879,884
Total Directors
23
$5,250
Key Employees
0
$0
Highest Compensated
4
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
N/A Chairman of the Board 1.0
Officer Director
$0 $0 $0
N/A Secretary 1.0
Officer Director
$0 $0 $0
N/A Vice Chair 1.0
Officer Director
$0 $0 $0
N/A Trustee-Treasurer 1.0
Officer Director
$0 $0 $0
N/A Trustee 1.0
Director
$5,250 $0 $5,250
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee (Part Year) 1.0
Director
$0 $0 $0
N/A Trustee (Part Year) 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee (Part Year) 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Chief Financial Officer 50.0
Officer
$0 $0 $0
N/A President (Part Year) 50.0
Officer
$269,194 $154,619 $423,813
N/A Interim President 60.0
Officer
$240,287 $20,912 $261,199
N/A Chief Financial Officer (Part Year) 50.0
Officer
$151,390 $43,482 $194,872
N/A Headmaster, BLS 50.0
Highest
$207,164 $30,237 $237,401
N/A Assoc Provost 50.0
Highest
$135,377 $21,481 $156,858
N/A Professor & Dean of Science Programs 50.0
Highest
$100,217 $17,456 $117,673
N/A Chancellor 60.0
Highest
$210,131 $82,516 $292,647
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 No data No data No data No data
2024 No data No data No data No data
2023 $60,511,031 $66,869,842 $104,012,995 $-6,358,811
2022 $75,058,588 $65,693,907 $111,947,607 $9,364,681
2021 $51,477,701 $60,037,088 $112,576,601 $-8,559,387
2020 $48,966,649 $55,087,087 $110,643,516 $-6,120,438
2019 $41,626,171 $46,670,857 $113,850,982 $-5,044,686
2018 $45,242,810 $38,764,007 $110,231,206 $6,478,803
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