2025-11-05T10:50:22-06:00 2025-06-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-07-01 430743910 CENTRAL CHRISTIAN COLLEGE OF THE BIBLE CENT 6602633900 911 E URBANDALE DR MOBERLY MO 65270 JONATHAN A REESE VP OF FINANCE 6602633900 2025-11-05 1 1 SARA TIBBOTT P01486965 5055022746 2025-11-04 2024 2025-03-06 01:10:19Z DAVID FINCHER 911 E URBANDALE DR MOBERLY MO 65270 9172085 0 X WWW.CCCB.EDU X 1957 MO POST-SECONDARY EDUCATION DEVELOPING SERVANT-LEADERS FOR THE CHURCH. 15 15 198 73 100322 5698 6568791 5050503 2503201 2959554 140803 505238 53680 60448 9266475 8575743 474315 781193 0 0 4028387 4295509 65125 0 1013115 3268822 3386014 7836649 8462716 1429826 113027 17242433 17511732 8501001 8384319 8741432 9127413 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. 0 0 2714438 723693 1550146 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 2024-25, CENTRAL PROVIDED EDUCATIONAL AND LIBRARY SERVICES FOR APPROXIMATELY 195 STUDENTS. 771148 34146 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. 691640 1019324 AUXILIARY SERVICES: CENTRAL PROVIDED DORMITORY AND APARTMENT-BASED CAMPUS HOUSING, A VARIETY OF MEAL PLAN OPTIONS, A COFFEE HOUSE & SNACK BAR, AND A CONTEMPORARY BOOKSTORE THAT OFFERS TEXTBOOKS AND APPAREL FOR STUDENTS AND THAT PROVIDES LITERATURE AND EDUCATIONAL MATERIALS TO THE BROADER COMMUNITY. 672695 59215 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.IN 2025, THE CCLN RAMPED UP THE NUMBER OF COHORTS INVOLVED WITH THE LEVEL-UP PREACHING AND HEATHY CHURCHES INITIATIVES, AND EXPANDED THE WEBINAR OFFERINGS FOR LEVEL-UP. BOTH INITIATIVES ARE ON-TRACK TO MEET ALL DELIVERABLES COMMITTED TO THE GRANTOR.IN 2025, THE CCLN CONDUCTED THE PROGRAM DESIGN AND AND BEGAN WRITING OF THE CHILDREN'S CURRICULUM FOR THE VIEW CHILDREN'S INITIATIVES. IMPLEMENTATION WILL BEGIN IN 2026, AND WILL LASTING UNTIL THE END OF 2029. 506520 13306 ATHLETICS: CENTRAL PROVIDES NCCAA DIVISION 2 VARSITY SPORTS PROGRAMS, INCLUDING MEN'S & WOMEN'S BASKETBALL, MEN'S & WOMEN'S SOCCER, WOMEN'S VOLLEYBALL, AND SHOOTING SPORTS. 183347 57500 183095 THE RUSSELL SCHOOL OF MINISTRY (RSM) IS CENTRAL'S GRADUATE SCHOOL, DESIGNED TO EQUIP CHURCH LEADERS THROUGH A COMBINATION OF CLASSROOM LEARNING AND ACTUAL MINISTRY EXPERIENCE. RSM'S MASTER'S DEGREE COURSES UTILIZE BOTH INTENSIVE AND ONLINE FORMATS, AND ARE TAUGHT BY PROFESSORS WHO ARE BOTH SCHOLARS WITH A HIGH VIEW OF SCRIPTURE AND PROFESSIONAL LEADERS IN CHURCH AND PARACHURCH ORGANIZATIONS. PRACTICAL ASSIGNMENTS ARE EMPHASIZED IN ALL CLASSES, SO THAT THE KNOWLEDGE GAINED IN THE CLASSROOM CAN BE IMMEDIATELY APPLIED TO REAL-WORLD MINISTRY CONTEXTS. 4643 MISCELLANEOUS PROGRAMS 1362562 57500 260259 5539788 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 346 0 1 198 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JONATHAN A REESE 6602633900 911 E URBANDALE DR MOBERLY MO 65270 X ELMER B FULLER DIRECTOR, CHAIRMAN 2.00 X X 0 0 0 AUSTIN L JONES DIRECTOR, VICE CHAIRMAN 2.00 X X 0 0 0 FRANK K GRIMSHAW TREASURER (PART YEAR), SECRETARY 2.00 X X 0 0 0 SUZANNE NOCITA TREASURER 2.00 X X 0 0 0 DAVID C REYNOLDS SECRETARY (PART YEAR) 2.00 X X 0 0 0 ALISA KIGAR DIRECTOR 2.00 X 0 0 0 DEBRA L FITZGERALD DIRECTOR 2.00 X 0 0 0 KENNETH HARLAND DIRECTOR 2.00 X 0 0 0 ALAN N RABE DIRECTOR 2.00 X 0 0 0 RICHARD MOSHER DIRECTOR 2.00 X 0 0 0 MARILYN SLAVICH DIRECTOR 2.00 X 0 0 0 JASON MAYER DIRECTOR 2.00 X 0 0 0 JARED JOHNSON DIRECTOR 2.00 X 0 0 0 WALTER MEEK DIRECTOR 2.00 X 0 0 0 JOSH WOLFORD DIRECTOR 2.00 X 0 0 0 PHIL PERREY DIRECTOR 2.00 X 0 0 0 LANCE VESTAL DIRECTOR (PART YEAR) 2.00 X 0 0 0 SID TILLER DIRECTOR (PART YEAR) 2.00 X 0 0 0 DAVID B FINCHER PRESIDENT 65.00 X 48267 0 97183 JONATHAN A REESE VP OF FINANCE 65.00 X 85892 0 10336 134159 0 107519 0 0 0 0 L & J DEVELOPMENT INC 801 N MORLEY ST MOBERLY MO 65270 CONSTRUCTION SERVICES 1716328 D VAUGHAN CONSULTING 109 WARBLER WAY SUMMERVILLE SC 29483 CONSULTING SERVICES 141058 2 10479 5040024 432018 5050503 TUITION AND FEES 611710 1733241 1733241 AUXILIARY ENTERPRISES 611710 1213007 1112685 100322 ATHLETICS 611710 13306 13306 2959554 389740 389740 1057 1057 86493 31745 54748 54748 54748 674085 6010 546283 18314 127802 -12304 115498 115498 4643 4643 4643 8575743 2863875 100322 561043 781193 781193 239368 61381 116607 61380 3282381 2055476 716523 510382 103407 45817 41416 16174 483629 220342 190376 72911 186724 91751 75251 19722 5496 5496 98000 98000 18993 18993 444301 277570 114455 52276 64319 60726 3593 217466 99798 78403 39265 13493 6192 4865 2436 1047285 737095 196915 113275 226967 170097 56870 50987 35439 9750 5798 522362 441272 73846 7244 126427 58019 45581 22827 BOOKSTORE COGS 289894 289894 MEMBERSHIPS & DUES 185666 147798 16003 21865 FOOD & CATERING 20958 11972 5131 3855 53400 8682 41476 3242 8462716 5539788 1909813 1013115 616697 309790 1529238 957300 79972 108991 36124 36624 130184 134333 80509 79885 7785851 2624144 4430822 5161707 4134634 5412101 55793 54602 6148460 5256399 17242433 17511732 1002380 606824 2090900 2817260 493885 481537 630786 582353 4283050 3896345 8501001 8384319 X 4289707 5069049 4451725 4058364 8741432 9127413 17242433 17511732 X 113027 189465 83489 X 0 1 X 1 1 1 X 4428280 3353602 4823532 6568791 5050503 24224708 4428280 3353602 4823532 6568791 5050503 24224708 1141385 23083323 126703 162218 142717 227604 477290 1136532 746618 52745 155712 39889 4643 999607 26360847 12602070 0.87570 0.85740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 115,762. 2021 AMOUNT: $ 52,745. 2022 AMOUNT: $ 149,801. 2023 AMOUNT: $ 39,889. 2024 AMOUNT: $ 4,643. INSURANCE PROCEEDS - 2022 AMOUNT: $ 5,911. LOAN FORGIVENESS - 2020 AMOUNT: $ 630,856. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2347804 12865 266792 102601 291815 2233045 2090766 57342 302954 103258 2347804 1634652 403305 146428 93619 2090766 1766019 150975 -212542 69800 1634652 1435141 85805 320765 75692 1766019 1.00000 0 0 249735 249735 4731681 249741 4481940 1857495 1600575 256920 946940 773828 173112 5161707 OPERATING LEASE RIGHT-OF-USE ASSETS 5195176 FINANCE LEASE RIGHT-OF-USE ASSETS 61223 5256399 ANNUITIES PAYABLE 350438 POST-RETIREMENT BENEFIT PAYABLE 746779 OPERATING LEASE LIABILITIES 2730615 FINANCE LEASE LIABILITIES 68513 3896345 8080256 189465 115234 304699 7775557 18993 781193 800186 8575743 7694275 31745 31745 7662530 18993 781193 800186 8462716 PART V, LINE 4: THE ENDOWMENT FUNDS ARE PERMANENTLY RESTRICTED WITH EARNINGS TO BE USED FOR SCHOLARSHIPS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 31,745. CHANGE IN SPLIT-INTEREST VALUE 83,489. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS 781,193. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 31,745. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS 781,193. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 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 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 COLLEGE ALSO RECORDED A RECEIVABLE FOR EMPLOYER RETENTION CREDITS (ERC) FUNDS FOR WHICH IT QUALIFIED UNDER THE CARES ACT OF 2020. THESE ERC FUNDS WILL DEFRAY THE FINANCIAL IMPACT OF THE COVID-19 PANDEMIC ON THE COLLEGE. THE COLLEGE ALSO RECEIVES STATE FUNDS VIA THE FOLLOWING MISSOURI DEPARTMENT OF HIGHER EDUCATION AND WORKFORCE DEVELOPMENT PROGRAMS: ACCESS MISSOURI FINANCIAL ASSISTANCE AND BRIGHTFLIGHT. BASED ON STUDENT ELIGIBLITY, FUNDS WERE RECEIVED AND DISTRIBUTED ONLY FOR THE ACCESS MISSOURI PROGRAM. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES TRAVEL 26457 NORTH AMERICA 0 0 PROGRAM SERVICES TRAVEL 17462 0 0 0 0 0 0 43919 0 43919 0 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION TRACKED EXPENDITURES IN ACCORDANCE WITH ACCRUAL BASIS OF ACCOUNTING USING PROJECT REPORTS. 1 SCHOLARSHIPS 126 781193 PART I, LINE 2: 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. JONATHAN A REESE FAMILY MEMBER OF TIMOTHY REESE, SUBSTANTIAL CONTRIBUTOR 85919 COMPENSATION AND BENEFITS 0 X 46518 COST X 2 53880 COST X 1 94290 ACTUARIAL CALCULATION X 1 235000 APPRAISAL X SPORTS SUPPLIES 1 2330 COST 0 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. PART I, LINE 32B: THE ORGANIZATION HIRED A PROFESSIONAL REAL ESTATE AGENCY TO SELL THE COMMERCIAL REAL ESTATE RECEIVED DURING THE FISCAL YEAR. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED IN DETAIL BY THE VP OF 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, SECTION B, LINE 12C 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, SECTION B, LINE 15 THE BOARD SETS THE PRESIDENT'S COMPENSATION AND THE PRESIDENT SETS THE COMPENSATION FOR THE VP OF FINANCE. COMPARABILITY DATA IS USED AND THE DELIBERATION AND DECISION IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 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 XI, LINE 9: CHANGE IN SPLIT-INTEREST VALUE 83,489. CHRISTIAN CHURCH LEADERSHIP FOUNDATION LLC PO BOX 14208 CINCINNATI OH 452500208 844427459 EDUCATING CHURCH LEADERS IN THEORIES, PRACTICES, AND DOCTRINES OH 124304 1186968 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 770163 49242 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 LEADER KY 0 1967 CENTRAL CHRISTIAN COLLEGE OF THE BIBLE