2024-04-30T13:10:03+00:00 2023-06-30 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2022-07-01 430743910 Central Christian College of the Bible CENT 6602633900 911 E Urbandale Dr Moberly MO 65270 David Fincher President 6602633900 2024-04-30 true Jonathan Reese 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z David Fincher 911 E Urbandale Dr Moberly MO 65270 10095193 false X www.cccb.edu X 1957 MO Post-secondary education developing servant-leaders for the church. 15 15 199 55 117210 11115 3353602 4823532 2248431 2614154 318155 513610 37228 150042 5957416 8101338 796476 533095 0 3533377 4047701 24530 0 829589 2881136 2859072 7235519 7439868 -1278103 661470 12823214 14214196 7205865 7224846 5617349 6989350 X Central Christian College of the Bible (Central) exists to develop servant-leaders for the church. As a traditional undergraduate Bible college of the restoration movement, Central equips faithful men and women for leadership ministry. false false 2090282 509709 1443773 Academics: Central is a 4-year accredited college, offering undergraduate and graduate degrees as well as certificate programs. Central provides instruction both in the classroom and online that equips students with a Bible-centered higher education based on a Christian worldview and that helps students become productive, contributing members of their communities. For Fiscal Year 2022-2023, Central provided educational and library services for approximately 225 students. 735617 0 15214 Student Services: Central offers a variety of student-oriented services, events, groups, and policies that foster a positive and safe campus experience. These include computers & printing services, Wi-Fi, personal workout & health equipment, counseling, a mailroom, a recreation area, a theater room, church relations, intramurals, leadership opportunities, a student discipleship program, community service programs, chapel, student council, and missions trips. 691061 0 899607 Auxiliary Services: Central provided campus housing, a 17-meals per week board plan, a coffee house & snack bar, and a contemporary bookstore offering textbooks and apparel for students and providing literature and educational materials to the broader community. 292146 0 37577 The Christian Church Leadership Network (CCLN) advanced the health, vitality, and growth of the church and its leaders by providing Biblical training, coaching, and consulting. CCLN offers resources, church health assessments, workshops, a job board, and various other opportunities to its members. CCLN's vision is to become a national network of churches and leaders experiencing healthy, effective, and relevant ministry. 186270 0 14237 Athletics: Central provides NCCAA Division 2 varsity sports programs, including Men's & Women's Basketball, Men's & Women's Soccer, Men's & Women's Cross Country, Women's Volleyball, and Shooting Sports. 175966 23386 86536 The Russell School of Ministry (RSM) is a real world hands-on training experience. RSM is a one-of-a-kind equipping model, combining classroom learning with actual ministry experience that ensures students graduate with both the academic education and the real-life experience necessary to be effective ministers. 0 0 149801 Miscellaneous programs 654382 23386 288151 4171342 true true false false false false false false true true false false true true false false true true false true false false false false false false false true false false false false false false false false true true false false false true false false false false true 394 0 true 199 true true true false false false false true true false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false KY MO OH X Jonathan A Reese 6602633900 911 E Urbandale Dr Moberly MO 65270 Arthur Rawlings Chairman 4.0 X X 0 0 0 David C Reynolds Secretary 2.0 X X 0 0 0 David Huskey Vice Chairman 2.0 X X 0 0 0 Frank K Grimshaw Treasurer 2.0 X X 0 0 0 Alan N Rabe Director 2.0 X 0 0 0 Alissa Kigar Director 2.0 X 0 0 0 Austin L Jones Director 2.0 X 0 0 0 Debra L Fitzgerald Director 2.0 X 0 0 0 Elmer Fuller Director 2.0 X 0 0 0 Jeff Schaeperkoetter Director 2.0 X 0 0 0 Kenneth Harland Director 2.0 X 0 0 0 Lance Vestal Director 2.0 X 0 0 0 Lesana S Burkhardt Director (part year) 2.0 X 0 0 0 Richard Mosher Director 2.0 X 0 0 0 Sid Tiller Director 2.0 X 0 0 0 Suzanne Nocita Director 2.0 X 0 0 0 David B Fincher President 65.0 X 35055 0 91933 Lara J Lawrence VP of Business & Finance 65.0 X 66842 0 15385 101897 0 107318 0 false false false L & J Development 801 N Morley St Moberly MO 65270 Construction Services 983509 1 73798 4749734 349462 4823532 Tuition and fees 611710 1530309 1530309 Auxiliary enterprises 611710 1069608 952398 117210 Athletics 611710 14237 14237 0 0 0 0 2614154 67141 67141 1724 1724 73852 81246 -7394 0 -7394 -7394 1197093 1161985 1139990 772619 57103 389366 446469 446469 Insurance proceeds 900099 5911 5911 149801 149801 0 0 155712 8101338 2646745 117210 513851 533095 533095 227211 192685 34526 3044618 1910299 700369 433950 114107 47861 51778 14468 476092 213103 202899 60090 185673 73317 92854 19502 20504 20504 129133 129133 16046 16046 480334 285278 83165 111891 32747 6166 26430 151 294888 91426 149428 54034 10206 3164 5172 1870 754438 403844 304330 46264 147473 87576 27841 32056 132377 52818 73315 6244 408149 74622 329485 4042 Bookstore COGS 278905 278837 68 Memberships & subscriptions 98602 74641 17454 6507 Food & catering 28358 16831 7613 3914 26912 18464 8436 12 7439868 4171342 2438937 829589 1461246 1285517 4263 275000 87897 100289 0 0 30277 33769 134188 136109 58337 97357 5419235 2119539 2488658 3299696 1692017 2845540 93266 128398 0 6773065 6012521 12823214 14214196 523759 513512 0 1000000 1000000 1393600 1324890 4288506 4386444 7205865 7224846 X 2995702 4489806 2621647 2499544 5617349 6989350 12823214 14214196 X 661470 77940 632591 X false true X true true true X 1913321 2824908 4428280 3353602 4823532 17343643 0 0 1913321 2824908 4428280 3353602 4823532 17343643 561829 16781814 166589 128422 126703 162218 142717 726649 0 362823 623122 746618 52745 155712 1941020 20011312 13901461 0.8386 0.8058 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 109080.0, COLUMN B - 36035.0, COLUMN C - 115762.0, COLUMN D - 52745.0, COLUMN E - 149801.0, COLUMN F - 463423.0; DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 178681.0, COLUMN B - 7287.0, COLUMN C - , COLUMN D - , COLUMN E - 5911.0, COLUMN F - 191879.0; DESCRIPTION - LOAN FORGIVENESS, COLUMN A - 75062.0, COLUMN B - 579800.0, COLUMN C - 630856.0, COLUMN D - , COLUMN E - , COLUMN F - 1285718.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1634652 403305 146428 93619 2090766 1766019 150975 -212542 69800 1634652 1435141 85805 320765 75692 1766019 1419145 14421 73463 71888 1435141 1388811 32625 73119 75410 1419145 0.0 1.0 0.0 false false 200000 2797383 157855 2839528 1704127 1486742 217385 717725 474942 242783 3299696 Life estate Operating lease right-of-use assets 5977385 Finance lease right-of-use assets 35136 6012521 Annuities Payable 310954 Post-Retirement Benefit Payable 895147 Land Use Obligation Operating Lease Liabilities 3141343 Finance Lease Liabilities 39000 4386444 8400642 77940 713837 791777 7608865 16046 476427 492473 8101338 7028641 81246 81246 6947395 16046 476427 492473 7439868 Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment funds are permanently restricted with earnings to be used for scholarships. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental expenses - 81246 Change in split-interest value - 104597 Inherent contributions - 527994 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Tuition discounts - 476427 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rent expenses - 81246 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Tuition discounts - 476427 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The College's racially nondiscriminatory policy was presented on the homepage of its website at all times during the tax year, in a manner reasonably expected to be noticed by visitors. This method complies with 4.03 (1c) of Revenue Procedure 75-50. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT As a college, the organization receives and distributes federal funds for grants and loans via the following U.S. Department of Education programs: PELL Grant, Federal Supplemental Educational Opportunity Grant, College Work-Study, and Direct Loans. The school also received funds through the Higher Education Emergency Relief Funds (HEERF) to help offset the financial impact of the COVID-19 pandemic. Central currently participates in no State-funded grant or award programs. North America (Canada & Mexico only) 0 0 Program Services Travel 10190 South America 0 0 Program Services Travel 2716 0 0 0 0 0 0 12906 0 12906 Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual true Scholarships 150 476427 HEERF Grants 108 56668 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Central funds scholarships which are available to each student meeting the written criteria for the award of the scholarship. All scholarships and discounts are awarded by the Financial Aid department based on established policies. Scholarships are directly applied to the student's account. Due to COVID-19 and the CARES Act, Federally-funded grants were also given to students through the Higher Education Emergency Relief Fund (HEERF). L & J Development 35% controlled entity of Lara Lawrence, VP of Business & Finance 694422 Construction & repair services false X 3910 Cost X 5 134608 Selling cost X 1 200000 Selling cost X 3 10225 Cost X Tech Equipment 1 719 Cost 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The organization hired a professional real estate agency to sell the residential real estate received during the fiscal year. Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - The number of reported contributions represents the number of contributions received, not the number of items donated. Securities - Publicly traded - The number of reported contributions represents the number of contributions received, not the number of items donated. Real estate - Residential - The number of reported contributions represents the number of contributions received, not the number of items donated. Historical artifacts - The number of reported contributions represents the number of contributions received, not the number of items donated. Other - Tech Equipment The number of reported contributions represents the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 292,146 including grants of $ 0)(Revenue $ 37,577) The Christian Church Leadership Network (CCLN) advanced the health, vitality, and growth of the church and its leaders by providing Biblical training, coaching, and consulting. CCLN offers resources, church health assessments, workshops, a job board, and various other opportunities to its members. CCLN's vision is to become a national network of churches and leaders experiencing healthy, effective, and relevant ministry. Form 990, Part III, Line 4d Description of other program services (Expenses $ 186,270 including grants of $ 0)(Revenue $ 14,237) Athletics: Central provides NCCAA Division 2 varsity sports programs, including Men's & Women's Basketball, Men's & Women's Soccer, Men's & Women's Cross Country, Women's Volleyball, and Shooting Sports. Form 990, Part III, Line 4d Description of other program services (Expenses $ 175,966 including grants of $ 23,386)(Revenue $ 86,536) The Russell School of Ministry (RSM) is a real world hands-on training experience. RSM is a one-of-a-kind equipping model, combining classroom learning with actual ministry experience that ensures students graduate with both the academic education and the real-life experience necessary to be effective ministers. Form 990, Part III, Line 4d Description of other program services (Expenses $ 0 including grants of $ 0)(Revenue $ 149,801) Miscellaneous programs Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the VP of Business & Finance. A copy of the Form 990 is then presented to the Board via e-mail or in person before it is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annual conflict of interest disclosures are required from each director and officer which are given to the Board Chairman who reviews them and presents the information to the Board who discusses and monitors any actual conflicts. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board sets the President's compensation and the President sets the compensation for the VP of Business & Finance. Comparability data is used and the process is documented. Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Section B, Line 15a Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are made available upon request. Form 990, Part VII, Section A, Line 1a Compensation reported in Part VII, column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous revenue - Total Revenue: 149801, Related or Exempt Function Revenue: 149801, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 On December 5, 2022, the College acquired Saint Louis Christian College (SLCC) in order to best serve the students of SLCC and continue the core values and institutional goals of SLCC. No consideration was provided as part of the acquisition. The College received approximately $105,000 of cash and equivalents, $17,000 of student accounts and notes receivable net of allowance for doubtful accounts, and $409,000 of investments. Additionally, the College took on approximately $3,000 of accounts payable. Because the assets acquired exceeded liabilities, the College recorded approximately $528,000 of inherent contribution as a result of the acquisition. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in split-interest value - 104597; Inherent contribution - 527994; Christian Church Leadership Foundation LLC PO Box 14208 Cincinnati OH 452500208 844427459 Educating church leaders in theories, practices, and doctrines OH 225789 1386705 Central Christian College of the Bible Christian Church Leadership Network LLC PO Box 14208 Cincinnati OH 452500208 844625000 Personalized support that empowers churches & leaders for ministry OH 52515 30550 Central Christian College of the Bible Russell School of Ministry LLC 8095 Connector Dr Florence KY 41042 850870041 Using innovative courses and experiences to produce successful church leaders KY 251228 13047 Central Christian College of the Bible