Civic Intelligence

Cedarville University

EIN 31-0536647 • 501(c)3 • Cedarville, OH

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Profile

Cedarville university is a christ-centered learning community equipping students for lifelong leadership and service through an education marked by excellence and grounded in biblical truth. The university achieves its mission by accomplishing "portrait statements" which reflect characteristics of a cedarville university graduate.

Refreshing map…

251 North Main StreetCedarville, OH 45314

www.cedarville.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.07x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Liabilities / Revenue

13th percentile

0.10x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Top Officer Pay

26th percentile

$478,530

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Asset Growth

60th percentile

8.1%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2024 to 2025

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$365,354,316

Up $79,755,466 (+28%) from 2022

Liabilities

Down

$24,834,255

Down $1,745,978 (-6.6%) from 2022

Net Assets

Up

$340,520,061

Up $81,501,444 (+31%) from 2022

Operations
Liabilities / Revenue13th percentileNet Margin70th percentile

Revenue

Up

$240,765,832

Up $45,764,959 (+23%) from 2022

Expenses

Up

$210,980,598

Up $42,172,556 (+25%) from 2022

Net Income

Up

$29,785,234

Up $3,592,403 (+14%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400M$300M$200M$100M$0Assets 2010: $131,846,092Liabilities 2010: $28,303,961Net Assets 2010: $103,542,1312010Assets 2012: $148,394,193Liabilities 2012: $32,805,353Net Assets 2012: $115,588,8402012Assets 2013: $157,866,958Liabilities 2013: $36,170,747Net Assets 2013: $121,696,2112013Assets 2014: $165,068,676Liabilities 2014: $32,166,868Net Assets 2014: $132,901,8082014Assets 2016: $175,223,934Liabilities 2016: $28,371,314Net Assets 2016: $146,852,6202016Assets 2017: $183,940,001Liabilities 2017: $25,860,919Net Assets 2017: $158,079,0822017Assets 2019: $204,944,554Liabilities 2019: $19,361,863Net Assets 2019: $185,582,6912019Assets 2021: $257,715,774Liabilities 2021: $16,078,122Net Assets 2021: $241,637,6522021Assets 2022: $285,598,850Liabilities 2022: $26,580,233Net Assets 2022: $259,018,6172022Assets 2025: $365,354,316Liabilities 2025: $24,834,255Net Assets 2025: $340,520,0612025

Highlighted filing

2025

Assets$365,354,316
Liabilities$24,834,255
Net Assets$340,520,061
Open 2025 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300M$200M$100M$0Expenses 2010: $92,002,8942010Expenses 2012: $96,713,6142012Expenses 2013: $108,987,1112013Revenue 2014: $119,492,965Expenses 2014: $110,259,274Net Income 2014: $9,233,6912014Revenue 2016: $124,038,264Expenses 2016: $116,645,660Net Income 2016: $7,392,6042016Revenue 2017: $126,916,822Expenses 2017: $118,320,604Net Income 2017: $8,596,2182017Revenue 2019: $149,267,481Expenses 2019: $131,470,776Net Income 2019: $17,796,7052019Revenue 2021: $182,725,706Expenses 2021: $152,487,858Net Income 2021: $30,237,8482021Revenue 2022: $195,000,873Expenses 2022: $168,808,042Net Income 2022: $26,192,8312022Revenue 2025: $240,765,832Expenses 2025: $210,980,598Net Income 2025: $29,785,2342025

Highlighted filing

2025

Revenue$240,765,832
Expenses$210,980,598
Net Income$29,785,234
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$365,354,316
Liabilities
$24,834,255
Net assets
$340,520,061
Revenue
$240,765,832
Expenses
$210,980,598
Net income
$29,785,234
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$365$24.8$341$241$211$29.8
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$286$26.6$259$195$169$26.2
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$258$16.1$242$183$152$30.2
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$205$19.4$186$149$131$17.8
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$184$25.9$158$127$118$8.60
2016Detailed filing. Detailed filing data is available for this year.$175$28.4$147$124$117$7.39
2014Detailed filing. Detailed filing data is available for this year.$165$32.2$133$119$110$9.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$158$36.2$122$109
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$148$32.8$116$96.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$132$28.3$104$92.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 19, 2025
Return Version
2024v5.1
Gross Receipts
$271,069,048
Mission and Program Overview

Mission

Cedarville university is a christ-centered learning community equipping students for lifelong leadership and service through an education marked by excellence and grounded in biblical truth. The university achieves its mission by accomplishing "portrait statements" which reflect characteristics of a cedarville university graduate.

Cedarville university transforms lives through excellent education and intentional discipleship in submission to biblical authority.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$217,303,356$219,374,707▲ $2,071,351
Investments in Publicly Traded Securities$85,483,088$120,964,923▲ $35,481,835
Savings and Temporary Cash Investments$27,348,518$16,645,002▼ $10,703,516
Accounts Receivable$2,506,432$2,954,874▲ $448,442
Prepaid Expenses and Deferred Charges$2,125,787$2,677,004▲ $551,217
Investments Program Related$1,516,468$1,417,835▼ $98,633
Inventories for Sale or Use$1,198,624$1,032,107▼ $166,517
Cash and Non-Interest-Bearing Accounts$20,994$25,013▲ $4,019
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Loans From Officers Directors$0$0→ $0
Total Assets$337,905,658$365,354,316▲ $27,448,658
Other Assets Total$402,391$262,851▼ $139,540
Liabilities
Accounts Payable and Accrued Expenses$14,275,913$10,559,824▼ $3,716,089
Mortgage Notes Payable Secured by Investment Property$8,198,412$7,261,081▼ $937,331
Other Liabilities$4,683,341$4,393,462▼ $289,879
Deferred Revenue$2,560,228$2,619,888▲ $59,660
Total Liabilities$29,717,894$24,834,255▼ $4,883,639
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$241,469,904$256,141,070▲ $14,671,166
Net Assets With Donor Restrictions$66,717,860$84,378,991▲ $17,661,131
Total Net Assets Fund Balance$308,187,764$340,520,061▲ $32,332,297
Total Liabilities and Net Assets / Fund Balance$337,905,658$365,354,316▲ $27,448,658

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$194,425,678$116,832,268$311,257,946
Equipment$5,807,000$46,736,504$52,543,504
Other Land Buildings$10,617,044$3,144,614$13,761,658
Land$7,773,254-$7,773,254
Leasehold Improvements$751,731$5,147,614$5,899,345

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$50,983,878$2,893,350▲ $4,292,235$230,988$55,628,156
2023$46,563,416$1,852,502▲ $4,825,641$306,977$50,983,878
2022$42,405,490$2,246,981▲ $3,827,639$131,856$46,563,416
2021$46,812,293$2,635,031▼ $5,413,563$131,914$42,405,490
2020$36,523,114$1,919,127▲ $10,062,254$107,728$46,812,293
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas WhitePresidentFT$387,011$91,519$478,530
Scott Van LooVP Enrollment MgmtFT$221,659$56,650$278,309
Christopher SohnVP of Business CFOFT$229,366$48,331$277,697
Thomas MachVP AcademicsFT$227,410$48,068$275,478
William SmallwoodVP AdvancementFT$209,593$43,414$253,007
Seth HammanProf of Cyber OperationsFT$197,386$51,962$249,348
Jason GrahameDirector of Pa ProgramFT$155,762$91,483$247,245
Jeffery BatesProf of Pharm ScienceFT$179,637$51,092$230,729
Jonathan WoodVP Student LifeFT$141,443$87,096$228,539
Justin ColeProf of Pharm ScienceFT$153,631$43,534$197,165
Janice SuppleeVP MarketingFT$168,831$26,679$195,510
Aleda ChenProfessor of Pharmacy ScienceFT$157,895$20,555$178,450
Christopher CrossVP of AthleticsFT$116,342$23,376$139,718
Robert LutzVP for Strategic Initiatives (began 9/30/24)FT$39,686$10,445$50,131
Mr Nathan LinoTrustee-$41,803-$41,803
Dr Corey AbneyTrustee - Secretary-$37,404-$37,404
Rev Joel WayneTrustee-$26,889-$26,889
Dr Jason DuesingTrustee-$21,828-$21,828
Mr Daniel PetekTrustee - Chairman-$17,939-$17,939
Dr James HiltonTrustee-$17,798-$17,798
Rev Brian WhiteTrustee-$9,804-$9,804
Dr Dominic MckinleyTrustee-$1,110-$1,110

Board Members and Trustees

NameTitle
Mr Robert WynaldaTrustee-vice Chairman
Dr Deforia LaneTrustee
Dr Don LoughTrustee
Dr Hayes WickerTrustee
Lt Col David CarrTrustee
Mr Daniel GreenTrustee
Mr David DykemaTrustee
Mr Evan EnglishTrustee
Mr Jonathan PriceTrustee
Mr Paul DavisTrustee
Mr Timothy KnightTrustee
Mr Warren JenkinsTrustee
Mrs Connie JenkinsTrustee
Rev Jeffory WillettsTrustee
Rev Randy PattenTrustee
Rev William BernhardTrustee
Mr Kenneth David BaneTrustee - Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Danis Builders LLCConstruction3233 Newmark Drive, Miamisburg, OH 45342-5422$13,655,511
Pioneer College CaterersFood Service12351 W 9th Ter, Lenexa, KS 66215-4410$9,738,698
Chwr INCMechanical Services5801 UPPER RIVER ROAD, Miamisburg, OH 45342-1402$2,729,108
HES Intermediate Holdings LLCHousekeeping ServicesPO Box 958204, St Louis, MO 63195-8204$1,587,990
International Center for CreationInstructional Services4675 LAKEHURST CENTER STE 150, Dublin, OH 43016-3252$1,252,787
Revenue and Support

Revenue Composition

Contributions and Grants
$30,148,770
Program Service Revenue
$204,457,454
Investment Income
$6,153,957
Other Revenue
$5,651
All Other Contributions
$28,365,540
Change in Net Assets
$29,785,234

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded16$16,522,525Market value
Food Inventory1$28,006Cost
Total Noncash Contributions17$16,550,531-

Audited Revenue Reconciliation

Revenue per Audited Statements
$160,180,297
Revenue Not Reported on Financial Statements
$80,585,535
Revenue Not Reported on Form 990
$2,877,761
Other Revenue Adjustments
$80,403,900
Total Revenue per Audited Statements
$163,058,058
Total Revenue per Form 990
$240,765,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$80,073,202
Salaries, Compensation, and Employee Benefits$69,703,193
Other Expenses$61,191,703
Total Fundraising Expense$3,084,078
Professional Fundraising Fees$12,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$80,073,202--$80,073,202
Other Salaries and Wages$42,602,253$2,410,520$1,213,421$46,226,194
Fees for Services Other$14,673,962$212,917$11,112$14,897,991
Office Expenses$9,526,416$4,405,673$688,759$14,620,848
Occupancy$7,500,595$5,789,629$8,429$13,298,653
Other Employee Benefits$10,553,613$1,659,319$356,015$12,568,947
Depreciation Depletion$9,614,176$1,032,471-$10,646,647
Pension Plan Contributions$4,472,604$623,247$150,878$5,246,729
Payroll Taxes$3,014,572$420,074$101,693$3,536,339
Current Officers, Directors, Trustees, and Key Employees$609,446$1,271,259$244,279$2,124,984
Information Technology$1,929,360$4,151$2,515$1,936,026
Conferences and Meetings$1,241,853$173,573$172,747$1,588,173
Travel$1,195,580$88,408$102,375$1,386,363
Insurance$4,754$994,197-$998,951
Advertising$511,421$2,716$19,355$533,492
Fees for Service Investment Mgmnt Fees-$181,635-$181,635
Other Expenses$121,979--$121,979
Fees for Services Accounting-$63,750-$63,750
Fees for Services Legal-$39,664-$39,664
Fees for Services Professional Fundraising--$12,500$12,500
Total Functional Expenses$188,523,317$19,373,203$3,084,078$210,980,598

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$210,980,598
Expenses per Audited Statements$130,725,761
Total Expenses per Audited Statements$130,725,761
Expenses Not Reported on Financial Statements$80,254,837
Other Expense Adjustments$80,073,202
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$2,422,902

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments---$1,747,833
Europe (Including Iceland and Greenland)Program ServicesStudy Abroad Program--$675,069
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$12,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Substantial ContributorIndependent Contractor ServiceNo$13,655,511
-Substantial ContributorIndependent Contractor ServiceNo$9,738,698

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$2,107,228
Deposits$1,265,937
Annuities and Trusts Payable$757,446
Advance From Government for Federal Student Loans$262,851
Lease Liability - Operating-

Bond Issues

BondIssuerIssuedIssue PricePurpose
AOhio Higher Ed Facility Commission2022-03-25$10,000,000CAPITAL ACQUISTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$10,000,000$0$2,738,919$0

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A Delegate broad authority to A committee

“The chair of the board is the chair of the executive committee. Other members of the committee are the vice chair, secretary, treasurer, chair of each standing committee of the board and two trustees at large. The president is an ex-officio member of the executive committee. The executive committee conducts business between regular board meetings if necessary, and any actions are reported to the full board at the next meeting.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“Cedarville's board of trustees operates in committee fashion. The business committee (also serving as the audit committee and investment committee) is responsible to the full board for finance related items. As such, a copy of the form 990 without schedule b was provided to the business committee for review prior to filing. Additionally, the university's outside independent cpa firm prepared and reviewed the form 990 prior to filing.”

Form 990, Part VI, Line 12C Conflict of interest policy

“The university enforces compliance with the conflict of interest policy by requiring trustees to annually sign bylaws statements. All trustees are required to disclose to the board any possible conflict of interest at the earliest practical time. No trustee shall vote on any matter under consideration at a board or committee meeting in which such trustee has a conflict of interest. The minutes of such meetings shall reflect that a disclosure was made and that the trustee having a conflict of interest, abstained from voting. If a trustee is uncertain as to whether a conflict of interest may exist, the trustee may request the board or committee resolve the question by majority vote.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“Compensation for the president and other officers is set by an independent body consisting of the executive committee of the board of trustees. Comparable market data is used. This process and results are thoroughly documented in the committee minutes.”

Form 990, Part VI, Line 19 Required documents available to the public

“The university makes its governing documents and conflict of interest policy available to the public upon request. Financial statements are not available to the general public.”

Form 990, Part VI, Line 1B

“Dr. Corey abney, mr. Daniel petek, mr. Jason duesing, mr. Nathan lino, dr. James hilton and mr. Joel wayne are considered non-independent board members due to taxable income listed on part vii.”

Filing and Contact Details

Filer

Filer Name
Cedarville University
EIN
31-0536647
Phone
9377667818
Address
251 NORTH MAIN STREET, CEDARVILLE, OH 45314

Signing Officer

Name
Christopher Sohn
Title
VP for Business/CFO
Signed
2025-12-19
Discuss with paid preparer
Yes

Organization Details

Formed
1887
Legal Domicile
Oh
Voting Board Members
25
Independent Board Members
19
Employees
3,324
Volunteers
19

Preparer

Firm
Forvis Mazars LLP
Address
111 E Wayne Street Suite 600, Fort Wayne, IN 46802
Preparer
Lauren Denton
Phone
2604604000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A-4C Description of program services

“(Expenses $ 12,206,436 including grants of $ 0)(Revenue $ 0) STUDENT SERVICES: AT CEDARVILLE, WE ARE A COMMUNITY OF BELIEVERS ACCOUNTABLE TO ONE ANOTHER, CALLED TO REFLECT THE CHARACTER OF JESUS CHRIST AND TO BE OBEDIENT TO HIS WORD. WE WILL BE FAITHFUL IN OUR SUPPORT FOR THE LOCAL CHURCH AND IN OUR PRACTICE OF SPIRITUAL DISCIPLINES. WE WILL PRACTICE BIBLICAL PRINCIPLES OF ENCOURAGEMENT, EXHORTATION, AND RECONCILIATION. WE COMMIT OURSELVES TO INTEGRITY, KINDNESS, PURITY, AND SELF-CONTROL AND TO CONTINUAL GROWTH IN SCHOLARSHIP, LEADERSHIP, AND SERVICE.”

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“CHANGE IN VALUE OF LIFE INCOME AGREEMENTS - -330698; Total - -330698;”

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“Income from the organization's endowment fund is awarded as scholarships to needy or gifted students to continue their studies at the institution, or to support research.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“Financial aid - 80073202 change in value of life income agreements - 330698”

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

“FINANCIAL AID - 80073202”

Raw XML AppendixShowing 400 of 1,214 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/CityNm0CEDARVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt25801 UPPER RIVER ROAD
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IRS990/Desc0STUDENT AID: EXCELLENCE IS EXPECTED FROM EVERYONE AT CEDARVILLE. WE PROVIDE STUDENTS IN EACH OF OUR 175 AREAS OF STUDY THE RESOURCES AND SUPPORT NECESSARY TO MEET OUR COMMUNITY'S HIGH STANDARDS FOR ACADEMIC ACHIEVEMENT. GRADUATES EMERGE FROM CEDARVILLE WELL-PREPARED TO SUCCEED IN A HIGHLY COMPETITIVE PROFESSIONAL ENVIRONMENT. AS A RESULT, WE ARE TAKING OUR WELL-EARNED PLACE AS ONE OF THE NATION'S BEST COLLEGES.
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