Civic Intelligence

Cincinnati Christian University

990 • Fiscal year 2020 • EIN 31-0643552

Jul 01, 2019 to Jun 30, 2020 • Filed on May 10, 2021

PO Box 14300Cincinnati, OH 45250

(513) 244-8131

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.98x

Higher debt load relative to assets than 92% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

1.44x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

12th percentile

-23%

Higher net margin than 12% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

21st percentile

$91,551

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

9th percentile

-7.0%

Faster asset growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

7th percentile

-48%

Faster revenue growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Down

$12,055,112

Down $900,631 (-7.0%) from 2019

Net Assets

Down

$288,868

Down $1,894,203 (-87%) from 2019

Liabilities

Up

$11,766,244

Up $993,572 (+9.2%) from 2019

Revenue

Down

$8,194,784

Down $7,420,226 (-48%) from 2019

Expenses

Down

$10,107,217

Down $7,163,781 (-41%) from 2019

Net Income

Down

-$1,912,433

Down $256,445 (-15%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $21,654,738Liabilities 2010: $12,013,546Net Assets 2010: $9,641,1922010Assets 2011: $21,405,429Liabilities 2011: $11,064,203Net Assets 2011: $10,341,2262011Assets 2012: $21,011,741Liabilities 2012: $10,944,104Net Assets 2012: $10,067,6372012Assets 2013: $26,329,650Liabilities 2013: $16,045,380Net Assets 2013: $10,284,2702013Assets 2014: $20,460,856Liabilities 2014: $9,310,587Net Assets 2014: $11,150,2692014Assets 2015: $18,721,144Liabilities 2015: $10,296,888Net Assets 2015: $8,424,2562015Assets 2016: $17,635,855Liabilities 2016: $9,469,833Net Assets 2016: $8,166,0222016Assets 2017: $15,517,274Liabilities 2017: $9,070,572Net Assets 2017: $6,446,7022017Assets 2018: $14,291,433Liabilities 2018: $10,113,621Net Assets 2018: $4,177,8122018Assets 2019: $12,955,743Liabilities 2019: $10,772,672Net Assets 2019: $2,183,0712019Assets 2020: $12,055,112Liabilities 2020: $11,766,244Net Assets 2020: $288,8682020

Highlighted filing

2020

Assets$12,055,112
Liabilities$11,766,244
Net Assets$288,868

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,454,6072010Expenses 2011: $11,897,7812011Expenses 2012: $11,489,5432012Expenses 2013: $10,913,0032013Revenue 2014: $11,511,915Expenses 2014: $11,067,589Net Income 2014: $444,3262014Revenue 2015: $9,029,153Expenses 2015: $11,648,692Net Income 2015: -$2,619,5392015Revenue 2016: $13,491,803Expenses 2016: $13,625,619Net Income 2016: -$133,8162016Revenue 2017: $10,838,285Expenses 2017: $12,590,043Net Income 2017: -$1,751,7582017Revenue 2018: $9,238,075Expenses 2018: $11,168,075Net Income 2018: -$1,930,0002018Revenue 2019: $15,615,010Expenses 2019: $17,270,998Net Income 2019: -$1,655,9882019Revenue 2020: $8,194,784Expenses 2020: $10,107,217Net Income 2020: -$1,912,4332020

Highlighted filing

2020

Revenue$8,194,784
Expenses$10,107,217
Net Income-$1,912,433
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 10, 2021
Return Version
2019v5.2
Gross Receipts
$8,287,817
Mission and Program Overview

Mission

The mission of cincinnati christian university is to teach men and women to live by biblical principles and to equip and empower them with character, skills, insight, and vision to lead the church and to impact society for christ.

To educate persons for the ministry and church-related leadership vocations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,678,024$10,928,738▼ $749,286
Investments Other Securities$626,513$613,805▼ $12,708
Investments in Publicly Traded Securities$363,473$374,296▲ $10,823
Inventories for Sale or Use$89,312$0▼ $89,312
Savings and Temporary Cash Investments$48,329$74,206▲ $25,877
Prepaid Expenses and Deferred Charges$64,859$51,035▼ $13,824
Accounts Receivable$85,233$13,032▼ $72,201
Total Assets$12,955,743$12,055,112▼ $900,631
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,139,580$9,268,177▲ $1,128,597
Accounts Payable and Accrued Expenses$1,921,581$1,961,907▲ $40,326
Other Liabilities$444,987$459,060▲ $14,073
Deferred Revenue$266,524$0▼ $266,524
Unsecured Notes Loans Payable-$77,100-
Total Liabilities$10,772,672$11,766,244▲ $993,572
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,573,110$2,444,848▼ $128,262
Net Assets Without Donor Restrictions$-390,039$-2,155,980▼ $1,765,941
Total Net Assets Fund Balance$2,183,071$288,868▼ $1,894,203
Total Liabilities and Net Assets / Fund Balance$12,955,743$12,055,112▼ $900,631

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,404,768$10,389,855$16,794,623
Equipment$1,383,967$5,942,030$7,325,997
Leasehold Improvements$1,293,523$1,115,100$2,408,623
Other Land Buildings$181,475$1,838,252$2,019,727
Land$1,665,005-$1,665,005
Other Securities$613,805--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,784,956$11,810▲ $43,267$1,840,033-
2016$3,926,316$67,433▲ $192,560$2,401,353$1,784,956
2015$4,135,935$53,260▼ $49,003$213,876$3,926,316
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy S KoehlerDirector of Finance and AdministrationFT$88,705$2,846$91,551

Board Members and Trustees

NameTitle
Chris HahnChair and Trustee
Ron HeinemanPresident and Trustee
Craig AveryTrustee
Tom ThatcherTrustee
William MossbargerTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Creative Dining ServicesFoodservice1 ROYAL PARK DRIVE 3, Zeeland, MI 49464$413,096
Hsps SecuritySecurity250 EAST FIFTH STREET, Cincinnati, OH 45202$195,360
Revenue and Support

Revenue Composition

Contributions and Grants
$1,448,106
Program Service Revenue
$6,723,262
Investment Income
$23,416
Other Revenue
$0
All Other Contributions
$1,298,160
Change in Net Assets
$-1,912,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,063,153
Grants and Similar Amounts Paid$2,552,124
Salaries, Compensation, and Employee Benefits$2,491,940
Total Fundraising Expense$30,122
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$2,552,124--$2,552,124
Other Salaries and Wages$1,786,706$310,075$1,708$2,098,489
Depreciation Depletion$318,920$521,222$18,760$858,902
Office Expenses$43,341$599,349-$642,690
Fees for Services Other$57,789$521,217$7,286$586,292
Occupancy$181,077$286,194-$467,271
All Other Expenses$81,927$320,173-$402,100
Interest$309,110$30,583-$339,693
Other Expenses$259,758$99,328$1,400$259,758
Other Employee Benefits$111,890$62,367-$174,257
Travel$141,037$18,933$847$160,817
Payroll Taxes$98,072$29,450$121$127,643
Fees for Services Legal-$126,531-$126,531
Insurance$35,163$65,490-$100,653
Current Officers, Directors, Trustees, and Key Employees-$91,551-$91,551
Fees for Services Accounting-$35,000-$35,000
Advertising$35$17,050-$17,085
Fees for Service Investment Mgmnt Fees-$10,808-$10,808
Total Functional Expenses$6,879,095$3,198,000$30,122$10,107,217
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuities Payable$411,400
Due to Ccu Foundation$36,620
Deposits Held for Others$11,040
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Section B, Line 11B

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.

Form 990, Part VI, Section B, Line 12C

Each officer, trustee and key employee is 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.

Form 990, Part VI, Section B, Line 15

The pay scale must be fair and reasonable. There is some flexibility for the administration and/or the trustess 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: 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.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Cincinnati Christian University
EIN
31-0643552
Phone
5132448131
Address
PO BOX 14300, CINCINNATI, OH 45250

Signing Officer

Name
Ron Heineman
Title
President
Phone
5132448131
Signed
2021-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Heineman
Formed
1924
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
437
Volunteers
40

Preparer

Firm
Blue & Co LLC
Address
250 WEST MAIN STREET SUITE 2900, LEXINGTON, KY 40507
Preparer
Richard C Shields
Phone
8592531100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The university ceased academic operations on january 31, 2020.

FORM 990, PART XI, LINE 9:

Miscellaneous adjustment 1,025.

Part XII, Line 2B

The university obtained an audit of its financial statements for the period july 1, 2019 through january 31, 2020. The period february 1, 2020 through june 30, 2020 was not audited.

Part XII, Line 2C

The process did not change from the prior year.

Financial Statement Notes

PART V, LINE 4:

The university's endowments have been established mainly for scholarships. The endowment was liquidated in fiscal year 2018 (tax year 2017).

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the university and recognize a tax liability if the university has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the university, and has concluded that as of january 31, 2020 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. The university is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 538 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.

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IRS990/Desc0INSTRUCTION: EXPENSES FOR ALL ACTIVITIES THAT ARE PART OF THE INSTITUTION'S INSTRUCTION PROGRAM. EXPENSES FOR CREDIT AND NONCREDIT COURSES; ACADEMIC AND TECHNICAL INSTRUCTION; TUTORIAL INSTRUCTION; AND REGULAR, SPECIAL, AND EXTENSION SESSIONS.
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IRS990/MissionDesc0THE MISSION OF CINCINNATI CHRISTIAN UNIVERSITY IS TO TEACH MEN AND WOMEN TO LIVE BY BIBLICAL PRINCIPLES AND TO EQUIP AND EMPOWER THEM WITH CHARACTER, SKILLS, INSIGHT, AND VISION TO LEAD THE CHURCH AND TO IMPACT SOCIETY FOR CHRIST.
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IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt08139580
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt09268177
IRS990/NetAssetsOrFundBalancesBOYAmt02183071
IRS990/NetAssetsOrFundBalancesEOYAmt0288868
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-228
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-228
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt017205
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-390039
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-2155980
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0286194
IRS990/OccupancyGrp/ProgramServicesAmt0181077
IRS990/OccupancyGrp/TotalAmt0467271
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0599349
IRS990/OfficeExpensesGrp/ProgramServicesAmt043341
IRS990/OfficeExpensesGrp/TotalAmt0642690
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt01025
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt062367
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0111890
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0174257
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1BAD DEBTS
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3ATHLETIC PROGRAMS
IRS990/OtherExpensesGrp/FundraisingAmt01400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt052679
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt199328
IRS990/OtherExpensesGrp/ProgramServicesAmt0425683
IRS990/OtherExpensesGrp/ProgramServicesAmt1309921
IRS990/OtherExpensesGrp/ProgramServicesAmt2166542
IRS990/OtherExpensesGrp/ProgramServicesAmt3259758
IRS990/OtherExpensesGrp/TotalAmt0478362
IRS990/OtherExpensesGrp/TotalAmt1309921
IRS990/OtherExpensesGrp/TotalAmt2267270
IRS990/OtherExpensesGrp/TotalAmt3259758
IRS990/OtherLiabilitiesGrp/BOYAmt0444987
IRS990/OtherLiabilitiesGrp/EOYAmt0459060
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01708
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0310075
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01786706
IRS990/OtherSalariesAndWagesGrp/TotalAmt02098489
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0121
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029450
IRS990/PayrollTaxesGrp/ProgramServicesAmt098072
IRS990/PayrollTaxesGrp/TotalAmt0127643
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt064859
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt051035
IRS990/PrincipalOfficerNm0RON HEINEMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1AUXILIARY ENTERPRISES
IRS990/ProgramServiceRevenueGrp/Desc2SPONSORED PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc3EDUCATION SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04738844
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11858416
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt279769
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt346233
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04738844
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11858416
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt279769
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt346233
IRS990/ProgSrvcAccomActy2Grp/Desc0STUDENT SERVICES AND ACADEMIC SUPPORT: EXPENSES INCURRED FOR OFFICES OF ADMISSIONS AND THE REGISTRAR AND ACTIVITIES WITH THE PRIMARY PURPOSE OF CONTRIBUTING TO STUDENTS' EMOTIONAL AND PHYSICAL WELL-BEING AND INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE THE CONTEXT OF THE FORMAL INSTRUCTION PROGRAM. IT INCLUDES EXPENSES FOR STUDENT ACTIVITIES, CULTURAL EVENTS, STUDENT NEWSPAPERS, INTRAMURAL ATHLETICS, STUDENT ORGANIZATIONS, INTERCOLLEGIATE ATHLETICS, COUNSELING AND CAREER GUIDANCE, STUDENT AID ADMINISTRATION, AND STUDENT HEALTH SERVICE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02072477
IRS990/ProgSrvcAccomActy3Grp/Desc0AUXILIARY ENTERPRISES: FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY, STAFF, OTHER INSTITUTIONAL DEPARTMENTS, OR INCIDENTALLY TO THE GENERAL PUBLIC, AND CHARGES A FEE DIRECTLY RELATED TO, ALTHOUGH NOT NECESSARILY EQUAL TO, THE COST OF THE GOODS OR SERVICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0815981
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01984418
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02163775
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04958680
IRS990/PYInvestmentIncomeAmt055303
IRS990/PYOtherExpensesAmt07627534
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt013395932
IRS990/PYRevenuesLessExpensesAmt0-1655988
IRS990/PYSalariesCompEmpBnftPaidAmt04684784
IRS990/PYTotalExpensesAmt017270998
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt015615010
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1912433
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04738844
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048329
IRS990/SavingsAndTempCashInvstGrp/EOYAmt074206
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt06404768
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010389855
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt016794623
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01784956
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt011810
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt043267
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt01840033
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03926316
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt067433
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01784956
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0192560
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt02401353
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04135935
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt053260
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03926316
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-49003
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0213876
IRS990ScheduleD/EquipmentGrp/BookValueAmt01383967
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05942030
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07325997
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01665005
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01665005
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01293523
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01115100
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02408623
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0181475
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01838252
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02019727
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0411400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt236620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ANNUITIES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS HELD FOR OTHERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO CCU FOUNDATION
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0613805
IRS990ScheduleD/OtherSecuritiesGrp/Desc0BENEFICIAL INTERESTS IN TRUSTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE UNIVERSITY'S ENDOWMENTS HAVE BEEN ESTABLISHED MAINLY FOR SCHOLARSHIPS. THE ENDOWMENT WAS LIQUIDATED IN FISCAL YEAR 2018 (TAX YEAR 2017).
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNIVERSITY AND RECOGNIZE A TAX LIABILITY IF THE UNIVERSITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNIVERSITY, AND HAS CONCLUDED THAT AS OF JANUARY 31, 2020 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE UNIVERSITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010928738
IRS990ScheduleD/TotalBookValueSecuritiesAmt0613805
IRS990ScheduleD/TotalLiabilityAmt0459060
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS AND STUDENT LOANS ARE BASED ON FINANCIAL NEED, ACADEMIC PERFORMANCE, AND ARE USED IN STUDENT RECRUITING. A NONDISCRIMINATORY POLICY IS USED TO AWARD SCHOLARSHIPS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE UNIVERSITY RECEIVES ASSISTANCE FROM FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, FEDERAL WORK-STUDY PROGRAM, AND FEDERAL PELL GRANT PROGRAM. THE UNIVERSITY ALSO ACTS AS AN INTERMEDIARY FOR STUDENTS RECEIVING LOANS UNDER THE FEDERAL FAMILY EDUCATION LOANS PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt02552124
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS AND GRANT FUNDS USED FOR TUITION AND RELATED FEES.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0500
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE UNIVERSITY HAS A SPECIFIC DEPARTMENT RELATED TO STUDENT FINANCIAL AID THAT TRACKS ALL SCHOLARSHIPS AND GRANT FUNDS DISBURSED TO STUDENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:

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