Cincinnati Christian University

“The form 990 is presented to the board of trustees finance committee. The form 990 is then presented to the full board of trustees for acceptance and release.”

“Each officer, trustee and key employee will be required to sign the conflict of interest policy on an annual basis. Any conflicts must be disclosed at the time of signing. Any future matters pertaining to such a conflict would prohibit the individual from participating in the decision making process.”

“The pay scale must be fair and reasonable. There is some flexibility for the administration and/or the trustees to award pay based on merit, years of service or other considerations. In addition, the pay scale needs to fall within the following set of boundaries and criteria; abhe (the association for biblical higher education) norms, employers resource association norms, the organization's collective "conscience", common sense in consideration of the sensibilities of the organization's own employees and supporters.”

“The university distributes its governing documents, conflict of interest policy and financial statements to the better business bureau and eveangelical council for financial accountability.”

“Technology needs: program service expenses 141,150. Management and general expenses 140,440. Fundraising expenses 15,593. Total expenses 297,183. Utilities: program service expenses 235,090. Management and general expenses 47,007. Fundraising expenses 10,900. Total expenses 292,997. Athletic programs: program service expenses 198,553. Management and general expenses 0. Fundraising expenses 0. Total expenses 198,553. Dues, subscriptions, memberships: program service expenses 162,185. Management and general expenses 6,323. Fundraising expenses 0. Total expenses 168,508. Scholarships-institutions: program service expenses 83,000. Management and general expenses 7,500. Fundraising expenses 0. Total expenses 90,500. Photocopy: program service expenses 20,675. Management and general expenses 54,960. Fundraising expenses 3,069. Total expenses 78,704. Advertising, promotions : program service expenses 52,697. Management and general expenses 6,053. Fundraising expenses 13,123. Total expenses 71,873. Consulting: program service expenses 66,500. Management and general expenses 150. Fundraising expenses 0. Total expenses 66,650. Bad debts: program service expenses 62,535. Management and general expenses 0. Fundraising expenses 0. Total expenses 62,535. Food & beverage: program service expenses 40,228. Management and general expenses 9,509. Fundraising expenses 578. Total expenses 50,315. Professional development: program service expenses 36,331. Management and general expenses 1,479. Fundraising expenses 0. Total expenses 37,810. Postage & shipping: program service expenses 14,758. Management and general expenses 10,902. Fundraising expenses 3,245. Total expenses 28,905. Printing & publication: program service expenses 2,704. Management and general expenses 18,495. Fundraising expenses 3,647. Total expenses 24,846. Sponsored programs: program service expenses 3,419. Management and general expenses 16,685. Fundraising expenses 4,617. Total expenses 24,721. Student activities: program service expenses 22,993. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,993. Repairs: program service expenses 2,640. Management and general expenses 14,598. Fundraising expenses 0. Total expenses 17,238. Off campus work study: program service expenses 0. Management and general expenses 7,774. Fundraising expenses 0. Total expenses 7,774. Equipment rental & maintenance: program service expenses 7,757. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,757. Campus ministry : program service expenses 6,418. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,418. Books & periodicals: program service expenses 3,315. Management and general expenses 85. Fundraising expenses 40. Total expenses 3,440. Miscellaneous: program service expenses 0. Management and general expenses 2,678. Fundraising expenses 0. Total expenses 2,678. Resident directors and assitants: program service expenses 1,815. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,815.”

“Unreceivable pledges -727.”

“The current year's financial statements have been audited by independent accountants selected by and overseen by an audit committee as in years past. There is no departure in procedure from prior years.”