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Columbia International University

Also known as Ciu

Columbia, SC · EIN 57-0352247 · 501(c)(3) · School
Latest filing: Form 990 for the fiscal year ending June 30, 2025 (tax year 2024) · View the filing · Correct or respond

Columbia International University reported $71.0 million in revenue and $69.4 million in expenses for the fiscal year ending June 30, 2025. Of every $100 it spent, $78.15 went to program services, $18.87 to management and general costs and $2.98 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 81.7% of the total. The highest compensation it reported for one person was $390,514 (PRESIDENT). 6 people received more than $100,000 in reportable compensation. Revenue rose 45% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending June 30, 2025 · Form 990, Part IX, line 25 · total expenses $69M

For context, the median across 5,499 covered education charities: $85.56 programs, $13.59 management, $0.85 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending June 30, 2025 · Form 990, Part VIII · total revenue $71M

The 990 scorecard · same measures for every charity, no grades

FY2025 filing. Median across 5,499 covered charities in this category, from their latest filings.
MeasureFY2025Median
Program services
Part IX 25(B) ÷ 25(A)
78.2%84.4%
Management & general
Part IX 25(C) ÷ 25(A)
18.9%13.4%
Fundraising
Part IX 25(D) ÷ 25(A)
3.0%0.8%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.21$0.04
Contributions & grants share of revenue
Part VIII 1h ÷ 12
14.1%19.1%
Government grants share of revenue
Part VIII 1e ÷ 12
0.7%1.1%
Program service revenue share
Part VIII 2g ÷ 12
81.7%69.9%
Highest reported compensation
Part VII-A, columns D–F
$390,514$331,578
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
0.56%1.28%
People paid over $100,000
Part VII, line 2
68
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
13.013.3
Independent voting board members
Part VI 1a–1b
19 of 19100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

FY2025 · Form 990, Part III · the three largest programs by expense
$28M expenses · 51.4% of program spending · grants $10M · revenue $41M

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

$19M expenses · 35.0% of program spending · grants $1.6M · revenue $20M

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

$7.4M expenses · 13.6% of program spending · revenue $6.7M

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

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
PRESIDENT
Officer, 60.00 hrs/week
$390,514$0$0$390,514
EXEC VICE PR
Officer, 60.00 hrs/week
$295,662$0$0$295,662
PROVOST
Officer, 50.00 hrs/week
$219,160$0$0$219,160
VICE PRESIDE
Officer, 50.00 hrs/week
$117,867$0$0$117,867
CFO
Officer, 50.00 hrs/week
$105,000$0$0$105,000
CFO
Officer, 50.00 hrs/week
$105,000$0$0$105,000

6 people received more than $100,000 in reportable compensation from Columbia International University (Part VII, line 2). Compensation of current officers, directors and key employees totaled $1.2M (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$20M$40M$60M$80MFY2020FY2021FY2022FY2023FY2024FY2025$71M$69M
FilingRevenueExpensesProgramsNet assetsTop pay
FY2025 ⓘ$71M$69M78.2%$76M$390,514
FY2024 ⓘ$67M$65M78.3%$74M$362,176
FY2023 ⓘ$61M$67M71.9%$72M$423,813
FY2022 ⓘ$75M$66M80.9%$75M$310,168
FY2021 ⓘ$51M$60M82.4%$75M$358,955
FY2020 ⓘ$49M$55M79.7%$74M$362,537

Governance answers, as filed

FY2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b19 · 19 independent
  • Audited financial statements Part XII 2bNo
  • Conflict-of-interest policy Part VI 12aNo
  • Whistleblower policy Part VI 13No
  • Document retention policy Part VI 14No
  • Independent process for top executive pay Part VI 15aNo
  • Board given the 990 before filing Part VI 11aNo
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18Yes
  • Over $10,000 of activity outside the U.S. Part IV 14bYes
  • Employees Part I, line 51,175
  • Volunteers Part I, line 6535

Largest outside contractors

FY2025 · Form 990, Part VII, Section B · businesses only
MASHBURN CONSTRUCTION CO
Construction
$3,434,804
HALLMARK MANAGEMENT SERVICES
Food services
$3,313,579
CHRISTIAN HEALTHCARE MINISTRIES
Health benefits
$1,251,666
SLINGSHOT LP
Textbooks
$831,582
PULLIAM RESTORATION
Fire restoratio
$472,799

Individuals listed as contractors are left out. 29 contractors were paid more than $100,000 in all.

Private foundation grants it received

15 private foundations reported grants to Columbia International University totaling $1.4M on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Columbia International University's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Columbia International University, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All education charities · Largest charities in South Carolina

Questions people ask

How much of Columbia International University's spending goes to programs?

In the fiscal year ending June 30, 2025, Columbia International University reported that 78.2% of its $69.4 million in expenses went to program services, 18.9% to management and general and 3.0% to fundraising (Form 990, Part IX).

How much does Columbia International University pay its top executive?

The largest total compensation Columbia International University reported for one person in the fiscal year ending June 30, 2025 was $390,514, for the role of PRESIDENT (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Columbia International University get its money?

Of $71.0 million in revenue in the fiscal year ending June 30, 2025, 14.1% came from contributions and grants (including 0.7% from government grants) and 81.7% from program service revenue (Form 990, Part VIII).

Is Columbia International University a registered charity?

The IRS lists EIN 57-0352247 as a 501(c)(3) organization (school), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • FY2025: Form 990 for the fiscal year ending June 30, 2025, object 202621349349307252 · read the filing
  • FY2024: Form 990 for the fiscal year ending June 30, 2024, object 202631349349306388 · read the filing
  • FY2023: Form 990 for the fiscal year ending June 30, 2023, object 202431369349304453 · read the filing
  • FY2022: Form 990 for the fiscal year ending June 30, 2022, object 202301249349302550 · read the filing
  • FY2021: Form 990 for the fiscal year ending June 30, 2021, object 202201519349300780 · read the filing
  • FY2020: Form 990 for the fiscal year ending June 30, 2020, object 202130219349301608 · read the filing

All filings for EIN 57-0352247: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.