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)

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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

Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ.

Program Service Accomplishments

Program 1
Expenses: $27,472,131 Revenue: $26,383,516

Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2022-23 school year, the University served 1,549 undergraduate...

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Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2022-23 school year, the University served 1,549 undergraduate students and 2,295 students in our graduate school and seminary. The total number of students who graduated in 2022-23 was 689, which includes 239 undergraduate students plus 450 graduate and seminary students.

Program 2
Expenses: $15,780,256 Revenue: $17,130,545

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...

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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 2022-23 academic year, Ben Lippen served 1139 students in grades PK-12, of which 110 were members of the class of 2023. These students, which represent 725 families, were served by 180 full and part-time faculty and staff.

Program 3
Expenses: $4,813,537 Revenue: $5,747,140

Auxiliary Services The University operates six residence halls and a cafeteria, and provided on-campus housing and food services to over 600 students during the 2022-23 school year. Also, Pine View...

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Auxiliary Services The University operates six residence halls and a cafeteria, and provided on-campus housing and food services to over 600 students during the 2022-23 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2022-23 school year, it served as home to 300 CIU students, staff members, and their family members.

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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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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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