2025-02-04T11:18:47+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 430743910 Central Christian College of the Bible CENT 6602633900 911 E Urbandale Dr Moberly MO 65270 David Fincher President 6602633900 2025-02-04 true Daren Daiga P01074795 5055022746 2025-02-04 2023 2025-03-06 01:10:19Z David Fincher 911 E Urbandale Dr Moberly MO 65270 9631951 false X www.cccb.edu X 1957 MO Post-secondary education developing servant-leaders for the church. 14 14 201 73 107544 2342 4823532 6568791 2614154 2503201 513610 140803 150042 53680 8101338 9266475 533095 474315 0 4047701 4028387 65125 942054 2859072 3268822 7439868 7836649 661470 1429826 14214196 17242433 7224846 8501001 6989350 8741432 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 1712516 414315 1237895 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 2023-24, Central provided educational and library services for approximately 185 students. 838243 0 39707 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. 660295 0 905152 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. 579960 0 17540 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 the 1st half of 2024, the CCLN completed the program design and administrative integration design for the Level-Up Preaching and Heathy Churches initiatives, and launched the first Level-Up cohorts. Implementation of both initiatives will accelerate in the 2nd half of 2024, with the initiatives lasting until the end of 2027. 319215 0 11136 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. 245755 60000 184227 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. 0 0 39889 Miscellaneous programs 1144930 60000 252792 4355984 true true false false false false false false true true false false true true false false true true false true false false true false false false false true false false false false false false false false true true false false false true false false false false true 335 0 true 201 true true true false false false false true true false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false X Jonathan A Reese 6602633900 911 E Urbandale Dr Moberly MO 65270 Arthur Rawlings Chairman (part year), Adjunct Professor 4.0 X X 2838 0 0 Austin L Jones Director (part year), Vice Chairman 2.0 X X 0 0 0 David C Reynolds Secretary 2.0 X X 0 0 0 David Huskey Vice Chairman (part year) 2.0 X X 0 0 0 Elmer Fuller Director (part year), 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 Debra L Fitzgerald Director 2.0 X 0 0 0 Jason Mayer Director 2.0 X 0 0 0 Jeff Schaeperkoetter Director (part year) 2.0 X 0 0 0 Kenneth Harland Director 2.0 X 0 0 0 Lance Vestal Director 2.0 X 0 0 0 Marilyn Slavich Director 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 53470 0 86765 Lara J Lawrence VP of Business & Finance 65.0 X 69678 0 21526 125986 0 108291 0 false false false D Vaughan Consulting 109 Warbler Way Summerville SC 29483 Consulting Services 177334 L & J Development 801 N Morley St Moberly MO 65270 Construction Services 124975 2 1150693 5418098 170998 6568791 Tuition and fees 611710 1422122 1422122 Auxiliary enterprises 611710 1069943 962399 107544 Athletics 611710 11136 11136 0 0 0 0 2503201 119133 119133 1860 1860 106611 94680 11931 0 11931 11931 81859 210607 69393 201403 12466 9204 21670 21670 39889 39889 0 0 39889 9266475 2435546 107544 154594 474315 474315 241951 62894 121690 57367 3060604 1940023 701354 419227 105448 48250 42318 14880 435012 207478 168416 59118 185372 85565 78922 20885 5453 5453 101917 101917 65125 65125 15819 15819 606075 363170 183950 58955 56588 32190 20600 3798 231219 56703 127334 47182 14834 3638 8169 3027 962066 416994 442363 102709 164136 87662 34799 41675 95206 43621 41093 10492 436624 102851 330757 3016 110341 27059 60766 22516 Bookstore COGS 282327 282304 23 Memberships & subscriptions 98010 74827 15424 7759 Food & catering 25803 14291 7362 4150 62404 32149 30082 173 7836649 4355984 2538611 942054 1285517 616697 275000 1529238 100289 79972 0 0 0 0 33769 36124 136109 130184 97357 80509 6766114 2335292 3299696 4430822 2845540 4134634 128398 55793 0 6012521 6148460 14214196 17242433 513512 1002380 2090900 0 0 1000000 1324890 1124671 4386444 4283050 7224846 8501001 X 4489806 4289707 2499544 4451725 6989350 8741432 14214196 17242433 X 1429826 287747 34509 X false true X true true true X 2824908 4428280 3353602 4823532 6568791 21999113 0 0 2824908 4428280 3353602 4823532 6568791 21999113 1075491 20923622 128422 126703 162218 142717 227604 787664 0 623122 746618 52745 155712 39889 1618086 24404863 12883370 0.8574 0.8386 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 - 36035.0, COLUMN B - 115762.0, COLUMN C - 52745.0, COLUMN D - 149801.0, COLUMN E - 39889.0, COLUMN F - 394232.0; DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 7287.0, COLUMN B - , COLUMN C - , COLUMN D - 5911.0, COLUMN E - , COLUMN F - 13198.0; DESCRIPTION - LOAN FORGIVENESS, COLUMN A - 579800.0, COLUMN B - 630856.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 1210656.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2090766 57342 302954 103258 2347804 1634652 403305 146428 93619 2090766 1766019 150975 -212542 69800 1634652 1435141 85805 320765 75692 1766019 1419145 14421 73463 71888 1435141 0.0 1.0 0.0 false false 2797383 204659 2592724 1757820 1542248 215572 2210911 588385 1622526 4430822 Assets held by other 481297 Operating lease right-of-use assets 5585489 Finance lease right-of-use assets 81674 6148460 Annuities Payable 436446 Post-Retirement Benefit Payable 821770 Operating Lease Liabilities 2936691 Finance Lease Liabilities 88143 4283050 9193277 287747 129189 416936 8776341 15819 474315 490134 9266475 7441195 94680 94680 7346515 15819 474315 490134 7836649 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 - 94680 Change in split-interest value - 34509 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Tuition discounts - 474315 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental expenses - 94680 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Tuition discounts - 474315 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 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. In FY23-24, the College began to receive and distribute state funds via the following Missouri Department of Higher Education and Workforce Development programs: Access Missouri Financial Assistance and BrightFlight. Based on student eligibility, funds were received and distributed only for the Access Missouri program. North America (Canada & Mexico only) 0 0 Program Services Travel 19707 Europe (Including Iceland and Greenland) 0 0 Program Services Travel 20158 0 0 0 0 0 0 39865 0 39865 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual X X X X X X true Keller Partners & Co LLC 1201 15th St Ste 400 Washington DC 20005 Development & implementation of gov't grants strategies, including writing and filing grant applications, including congressionally-directed spending applications. false 0 65125 -65125 0 65125 -65125 MO Schedule G, Part I, Line 2b(iv) The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. true Scholarships 138 474315 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. L & J Development 35% controlled entity of Lara Lawrence, VP of Business & Finance 1090598 Property development, construction, general contracting, & repair services false X 3450 Cost X 8 154167 Selling cost X Gym Equipment 1 12000 Cost X Sports Supplies 1 500 Cost X Closet Fixtures 1 881 Cost 0 false true true Schedule M, Part I The number of reported contributions represents the number of contributions received, not the number of items donated. 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 in the prior fiscal year. Form 990, Part III, Line 4d Description of other program services (Expenses $ 579,960 including grants of $ 0)(Revenue $ 17,540) 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 the 1st half of 2024, the CCLN completed the program design and administrative integration design for the Level-Up Preaching and Heathy Churches initiatives, and launched the first Level-Up cohorts. Implementation of both initiatives will accelerate in the 2nd half of 2024, with the initiatives lasting until the end of 2027. Form 990, Part III, Line 4d Description of other program services (Expenses $ 319,215 including grants of $ 0)(Revenue $ 11,136) 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 $ 245,755 including grants of $ 60,000)(Revenue $ 184,227) 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. Form 990, Part III, Line 4d Description of other program services (Expenses $ 0 including grants of $ 0)(Revenue $ 39,889) 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 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, the President sets the compensation for the VP of Finance, and the VP of Academics sets the compensation for adjunct faculty members. 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: 39889, Related or Exempt Function Revenue: 39889, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in split-interest value - 34509; Christian Church Leadership Foundation LLC PO Box 14208 Cincinnati OH 452500208 844427459 Educating church leaders in theories, practices, and doctrines OH 219053 1268235 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 451960 41527 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 0 14284 Central Christian College of the Bible