2025-04-04T12:12:41+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2023-07-01 841235728 CCU ENDOWMENT FOUNDATION CCUE 3039633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 Iain Wightman VP Finance and Tech 3039633000 2025-04-04 true true Adam R Smith P00958966 7194714290 2025-03-28 2023 2025-03-06 01:10:19Z ERIC HOGUE 8787 W ALAMEDA AVE LAKEWOOD CO 80226 1652361 false X N/A X 1993 CO TO PROVIDE SUPPORT TO COLORADO CHRISTIAN UNIVERSITY, AN EXEMPT SCHOOL DESCRIBED IN INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(II) 2 1 0 3 0 0 2562083 1562849 0 173542 26476 0 2735625 1589325 340996 286688 0 11832 5033 0 0 15209 5472 368037 297193 2367588 1292132 9045950 11770716 0 0 9045950 11770716 TO PROVIDE SUPPORT TO COLORADO CHRISTIAN UNIVERSITY, AN EXEMPT SCHOOL DESCRIBED IN INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(II). false false 291721 286688 CCU ENDOWMENT FOUNDATION SUPPORTS COLORADO CHRISTIAN UNIVERSITY (CCU), A RELIGIOUS INSTITUTION, AS IT CULTIVATES KNOWLEDGE AND LOVE OF GOD IN A CHRIST-CENTERED COMMUNITY OF LEARNERS AND SCHOLARS, WITH AN ENDURING COMMITMENT TO THE INTEGRATION OF EXEMPLARY ACADEMICS, SPIRITUAL FORMATION, AND ENGAGEMENT WITH THE WORLD. 291721 true true false false false false false false true false false false true false false false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 2 1 false false false false true true true true false false false false true true true true true false false false AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X IAIN WIGHTMAN 3038633000 8787 W ALAMEDA AVE LAKEWOOD CO 80226 DEREK HAMILTON BOARD MEMBER 0.0 0.0 X X 0 0 0 ERIC HOGUE PRESIDENT 40.0 0.5 X X 0 283693 24300 WILL ARMSTRONG BOARD CHAIR 1.0 1.0 X X 0 0 0 Bryan Ritz Board Member 1.0 0.0 X 0 0 0 Harold Smethills Board Member 1.0 0.0 X 0 0 0 Rod Schlauger Board Member 1.0 0.0 X 0 0 0 IAIN WIGHTMAN VP OF FINANCE & TECHNOLOGY 40.0 1.0 X 0 196315 22226 THOMAS SCHEFFEL CORPORATE COUNSEL/SECRETARY 1.0 1.0 X 0 9600 0 0 489608 46526 2 false true false 0 1562849 18418 1562849 0 0 0 0 0 54194 54194 0 0 35318 63036 -27718 0 -27718 -27718 0 0 0 0 0 1589325 0 0 26476 286688 286688 4287 4287 746 746 5472 5472 0 0 0 0 0 0 0 0 297193 291721 5472 0 0 0 0 0 0 0 0 0 8834650 11003774 0 0 211300 766942 9045950 11770716 0 0 0 0 0 0 X 381156 3384302 8664794 8386414 9045950 11770716 9045950 11770716 1292132 1432634 0 X false true X true false X X 1 COLORADO CHRISTIAN UNIVERSITY 840442429 2 true 286688 0 1 286688 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9045950 1562846 1453642 291721 11770717 6129395 2562083 707299 352827 9045950 6710503 257445 -581445 257108 6129395 4874636 540657 1537075 241865 6710503 4925151 271750 -117117 205148 4874636 0.0365 0.772 0.1915 false false Due From 766942 766942 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS: THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. AS OF JUNE 30, 2024, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS: ENDOWMENT FUNDS ARE USED TO PROVIDE EDUCATIONAL SCHOLARSHIPS TO STUDENTS OF COLORADO CHRISTIAN UNIVERSITY. true COLORADO CHRISTIAN UNIVERSITY 8787 W ALAMEDA AVE LAKEWOOD CO 80226 840442429 501(c)(3) 286688 SCHOLARSHIP PROGRAM 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. MONITORING OF GRANTED FUNDS: FUNDS ARE GRANTED TO COLORADO CHRISTIAN UNIVERSITY (CCU), FOR THE EXPRESS PURPOSE OF PROVIDING STUDENT FINANCIAL AID. CCU FINANCIAL AID AWARDS ARE DISBURSED TO STUDENTS BASED ON THE GENERAL CRITERIA FOR INSTITUTIONAL FINANCIAL AID. CCU ENDOWMENT FOUNDATION REVIEWS ALL GRANT EXPENDITURES TO CONFIRM THEY ARE USED FOR THEIR INTENDED PURPOSES. false false false false false false false false false ERIC HOGUE PRESIDENT 0 223177 0 54000 0 6516 0 13148 0 11152 0 307993 0 0 IAIN WIGHTMAN VP OF FINANCE & TECHNOLOGY 0 172260 0 15000 0 9055 0 11027 0 11199 0 218541 0 0 Schedule J, Part I, Line 3 COMPENSATION OF OFFICERS AND BOARD MEMBERS: NO BOARD MEMBERS OR OFFICERS ARE COMPENSATED BY CCU ENDOWMENT FOUNDATION. THE COMPENSATION REPORTED ON FORM 990 PART VII, SECTION A, AND SCHEDULE J, PART II, IS PAID BY A RELATED ORGANIZATION, COLORADO CHRISTIAN UNIVERSITY, FOR SERVICES PERFORMED BY EMPLOYEES AND CONTRACTORS OF COLORADO CHRISTIAN UNIVERSITY (CCU) COMPENSATION FOR THE PRESIDENT/CEO OF CCU WAS DETERMINED BY THE BOARD OF CCU. IN SETTING COMPENSATION, COMPARABILITY DATA WAS GATHERED BY HR AND THEN USED BY THE BOARD OF CCU. A SALARY SURVEY STUDY AND SALARY STRUCTURE REVIEW WAS LAST PERFORMED IN MARCH 2024. THE DELIBERATIONS AND DECISIONS REGARDING PRESIDENT/CEO COMPENSATION ARE DOCUMENTED AS PART OF THE PROCESS. Form 990, Part VI, Line 6 Line 7A & 7B ORGANIZATION MEMBERS: ALL MEMBERS OF THE BOARD OF CCU ENDOWMENT FOUNDATION ARE APPOINTED BY THE BOARD OF COLORADO CHRISTIAN UNIVERSITY (CCU), WHICH MAKES CCU A MEMBER OF CCU ENDOWMENT FOUNDATION ACCORDING TO THE IRS DEFINITION FOR THE PURPOSES OF FORM 990. THE POWER TO ALTER, CHANGE, AMEND, OR REPEAL THE BYLAWS OR TO ADOPT NEW BYLAWS IS VESTED IN THE BOARD OF CCU. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body COMMITTEES: THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 REVIEW PROCESS: THE FORM 990 WAS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM AND THEN REVIEWED BY THE VP OF FINANCE AND TECHNOLOGY BEFORE BEING FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST POLICY: CCU ENDOWMENT FOUNDATION FOLLOWS COLORADO CHRISTIAN UNIVERSITY'S CONFLICT OF INTEREST POLICY, WHICH IS OVERSEEN BY THE PRESIDENT. BOARD MEMBERS AND OFFICERS OF CCU ENDOWMENT FOUNDATION ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. WHEN A CONFLICT OF INTEREST IS DETERMINED TO EXIST, ALL INTERESTED PARTIES ARE REQUIRED TO RECUSE THEMSELVES FROM THE DELIBERATIONS AND SUBSEQUENT BOARD VOTE. Form 990, Part VI, Line 19 Required documents available to the public DOCUMENTS AVAILABLE TO THE PUBLIC: THE UNIVERSITY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Form 990, Part VII, Section A And Schedule J, Part II COMPENSATION OF OFFICERS AND BOARD MEMBERS: NO BOARD MEMBERS OR OFFICERS ARE COMPENSATED BY CCU ENDOWMENT FOUNDATION. THE COMPENSATION REPORTED ON FORM 990 PART VII, SECTION A, AND SCHEDULE J, PART II, IS PAID BY A RELATED ORGANIZATION, COLORADO CHRISTIAN UNIVERSITY, FOR SERVICES PERFORMED BY EMPLOYEES AND CONTRACTORS OF COLORADO CHRISTIAN UNIVERSITY. COLORADO CHRISTIAN UNIVERSITY 8787 W ALAMEDA AVE LAKEWOOD CO 80226 840442429 EDUCATION CO 501(c)(3) 2 NA false false true false true false false false false false false false true false true true false false false false