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Columbia International University

EIN 57-0352247 · Columbia, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair61 out of 100GovernanceWeak40 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

CIU EDUCATES FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST.

Income
$71.0 million
Spending
$69.4 million
Spent on programs
78%
Reserves
-3.2 months of spending
Largest source of income
fees for its services, 82%
Employees
1,175
Volunteers
535
Highest pay
$390,514, president

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 61 out of 100. Higher than 50% of charities in its peer group (education, $10m to $100m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    16 of 20

    It owes 28% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 6% on the year before.

  • Spending floor

    15 of 15

    78% of spending went to programs and raising each dollar of donations cost 21 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 40 out of 100. Higher than 0% of charities in its peer group (education, $10m to $100m).

  • Independent board

    25 of 25

    19 of 19 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $27.9 million spent. COLUMBIA INTERNATIONAL UNIVERSITY EDUCATES PEOPLE FROM A BIBLICAL WORLDVIEW TO IMPACT THE NATIONS WITH THE MESSAGE OF CHRIST. IN THE 2024-25 SCHOOL YEAR, THE UNIVERSITY SERVED 1,133 UNDERGRADUATE STUDENTS AND 3,433 STUDENTS IN OUR GRADUATE SCHOOL AND SEMINARY. THE TOTAL NUMBER OF STUDENTS WHO GRADUATED IN 2024-25 WAS 660. WHICH INCLUDES 195 UNDERGRADUATE STUDENTS PLUS 465 GRADUATE AND SEMINARY STUDENTS.
  2. $19.0 million spent. 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 2023-24 ACADEMIC YEAR, BEN LIPPEN SERVED 1208 STUDENTS IN GRADES PK-12, OF WHICH 95 WERE MEMBERS OF THE CLASS OF 2024. THESE STUDENTS, WHICH REPRESENT 737 FAMILIES, WERE SERVED BY 180 FULL AND PART-TIME FACULTY AND STAFF.
  3. $7.4 million spent. AUXILIARY SERVICES: THE UNIVERSITY OPERATES SIX RESIDENCE HALLS AND A CAFETERIA, AND PROVIDED ON-CAMPUS HOUSING AND FOOD SERVICES TO OVER 600 STUDENTS PLUS FACULTY AND STAFF DURING THE 2024-25 SCHOOL YEAR. ALSO, PINE VIEW APARTMENTS IS A 136-UNIT HOUSING COMMUNITY LOCATED ON THE WOODED HILLSIDES ADJACENT TO THE CORE CAMPUS. DURING THE 2024-25 SCHOOL YEAR, IT SERVED AS HOME TO 300 CIU STUDENTS, STAFF MEMBERS, AND THEIR FAMILY MEMBERS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 1937.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.