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COLUMBIA INTERNATIONAL UNIVERSITY

EIN 57-0352247 COLUMBIA, SC

Revenue 2022
$60,511,031
Expenses 2022
$66,869,842

Program services were 71.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B500
Classification
2000
Street
7435 MONTICELLO RD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2022

Mission

Columbia International University educates people from a Biblical worldview to impact the nations with the message of Christ.

Activities or mission (Part I)

CIU educates from a Biblical worldview to impact the nations with the message of Christ.

  • Columbia International University educates people from a biblical worldview to impact the nations with the message of Christ. In the 2022-23 school year, the University served 1,549 undergraduate students and 2,295 students in our graduate school and seminary. The total number of students who graduated in 2022-23 was 689, which includes 239 undergraduate students plus 450 graduate and seminary students.

    Expenses $27,472,131 · Grants $8,852,455 · Revenue $26,383,516

  • 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 2022-23 academic year, Ben Lippen served 1139 students in grades PK-12, of which 110 were members of the class of 2023. These students, which represent 725 families, were served by 180 full and part-time faculty and staff.

    Expenses $15,780,256 · Grants $1,459,959 · Revenue $17,130,545

  • Auxiliary Services The University operates six residence halls and a cafeteria, and provided on-campus housing and food services to over 600 students during the 2022-23 school year. Also, Pine View apartments is a 136-unit housing community located on the wooded hillsides adjacent to the core campus. During the 2022-23 school year, it served as home to 300 CIU students, staff members, and their family members.

    Expenses $4,813,537 · Revenue $5,747,140

As filed on the 2022 return.

Officers and directors · 2022

As listed in Part VII of the 2022 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Hans Finzel

    Chairman of the Board

    Total calculated
    $0
    Hours/week
    1

  • Lyn Cook

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Marquis Ryan

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • WTobin Cassels

    Trustee-Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Adrian Despres Jr

    Trustee

    Total calculated
    $5,250
    From this org
    $5,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Benny Tate

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Chikong Shue

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Chris Pott

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • D Gary Harlow

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Douglas Rutt

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Edith Parks

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Gary Uber

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Hank Flint

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • James Morgan

    Trustee (Part Year)

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Gutwein

    Trustee (Part Year)

    Total calculated
    $0
    Hours/week
    1

  • Ken Blackwell

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Ken Katayama

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Kevin Survance

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Marion Davis

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Marshall White

    Trustee (Part Year)

    Total calculated
    $0
    Hours/week
    1

  • MIke Bolton

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Ronald Mullins

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Will Schafer

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Eric Froistad

    Chief Financial Officer

    Total calculated
    $0
    Hours/week
    50

  • Mark Smith

    President (Part Year)

    Total calculated
    $423,813
    From this org
    $269,194
    From related orgs
    $0
    Other
    $154,619
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $227,556
    Bonus
    $21,796
    Other
    $19,842
    Deferred
    $46,211
    Nontaxable benefits
    $108,408
    Filer's total
    $423,813

The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2022
    Revenue
    $60,511,031
    Expenses
    $66,869,842
    Contributions
    $9,785,886
    Grants paid
    $10,312,414

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $75,058,588
    Expenses
    $65,693,907
    Assets (EOY)
    $111,947,607

  • 2020 · 990

    Revenue
    $51,477,701
    Expenses
    $60,037,088
    Assets (EOY)
    $112,576,601

  • 2019 · 990

    Revenue
    $48,966,649
    Expenses
    $55,087,087
    Assets (EOY)
    $110,643,516

  • 2018 · 990

    Revenue
    $41,626,171
    Expenses
    $46,670,857
    Assets (EOY)
    $113,850,982

  • 2017 · 990

    Revenue
    $45,242,810
    Expenses
    $38,764,007
    Assets (EOY)
    $110,231,206

  • 2016 · 990

    Revenue
    $37,834,870
    Expenses
    $34,219,786
    Assets (EOY)
    $90,775,210

  • 2015 · 990

    Revenue
    $35,026,076
    Expenses
    $34,986,344
    Assets (EOY)
    $84,730,933

  • 2014 · 990

    Revenue
    $44,332,728
    Expenses
    $35,466,225
    Assets (EOY)
    $86,255,729

  • 2013 · 990

    Revenue
    $36,552,753
    Expenses
    $37,292,912
    Assets (EOY)
    $76,786,191

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $38,210,324
    Assets (EOY)
    $76,278,623

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Disregarded entities on its 2022 return

  • Monticello Road 1 LLC

    Hold Real Property · SC · income $0 · assets $431,131

  • Monticello Road 2 LLC

    Hold Real Property · SC · income $0 · assets $201,317

  • Monticello Road 3 LLC

    Hold Real Property · SC · income $15,000 · assets $181,716

  • Monticello Road 4 LLC

    Hold Real Property · SC · income $533,024 · assets $142,058

  • Monticello Road 5 LLC

    Hold Real Property · SC · income $0 · assets $142,058

Related corporations and trusts on its 2022 return

  • Charitable Remainder Unitrust (5)

    Trust · Charitable Remainder Trust · SC · controlled entity

  • One Life Plus Term Unitrust(1)

    Trust · One Life Plus Term Unitrust · SC · controlled entity

  • Term of Years Annuity Trust (1)

    Trust · Term of Years Annuity Trust · SC · controlled entity

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2022, the newest we have parsed for this organization.