Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Central State University Foundation
EIN 31-0749885 • 501(c)3 • Dayton, OH
Profile
Assist central state university students with financial assistance in the form of scholarships, awards, housing, and fee reimbursements and help serve central state university educational undertakings.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.61x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Balance Sheet
Assets
Up$18,617,236
Up $96,575 (+0.5%) from 2020
Liabilities
Down$11,421,489
Down $1,063,500 (-8.5%) from 2020
Net Assets
Up$7,195,747
Up $1,160,075 (+19%) from 2020
Revenue
Down$4,308,738
Down $209,408 (-4.6%) from 2020
Expenses
Down$3,148,663
Down $1,340,618 (-30%) from 2020
Net Income
Up$1,160,075
Up $1,131,210 (+3919%) from 2020
Trend Graphs
Filings
Most recent year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $18,617,236
- Liabilities
- $11,421,489
- Net assets
- $7,195,747
- Revenue
- $4,308,738
- Expenses
- $3,148,663
- Net income
- $1,160,075
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- Sep 30, 2022
- Return Version
- 2020v4.0
- Gross Receipts
- $4,308,738
Mission and Program Overview
Mission
To prov ide central state university students with financial assistance in the form of scholarships awards housing and fee reimbursements and help serve central state university educational undertakings
To support the educational undertakings of Central State University
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $9,874,285 | $9,450,170 | ▼ $424,115 |
| Investments in Publicly Traded Securities | $3,532,818 | $4,061,687 | ▲ $528,869 |
| Cash and Non-Interest-Bearing Accounts | $1,067,261 | $1,327,085 | ▲ $259,824 |
| Accounts Receivable | $1,008,448 | $283,800 | ▼ $724,648 |
| Prepaid Expenses and Deferred Charges | $2,025 | $6,892 | ▲ $4,867 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $18,520,661 | $18,617,236 | ▲ $96,575 |
| Other Assets Total | $3,035,824 | $3,487,602 | ▲ $451,778 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $11,137,238 | $10,440,779 | ▼ $696,459 |
| Other Liabilities | $1,000,000 | $657,009 | ▼ $342,991 |
| Accounts Payable and Accrued Expenses | $347,751 | $323,701 | ▼ $24,050 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Total Liabilities | $12,484,989 | $11,421,489 | ▼ $1,063,500 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $6,291,891 | $7,465,403 | ▲ $1,173,512 |
| Net Assets Without Donor Restrictions | $-256,219 | $-269,656 | ▼ $13,437 |
| Total Net Assets Fund Balance | $6,035,672 | $7,195,747 | ▲ $1,160,075 |
| Total Liabilities and Net Assets / Fund Balance | $18,520,661 | $18,617,236 | ▲ $96,575 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $9,309,370 | $7,209,733 | - |
| Land | $140,800 | - | - |
| Equipment | - | $896,603 | - |
| Other Assets Org | $3,487,602 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2020 | $3,951,991 | $8,783 | ▲ $820,630 | $0 | $4,755,028 |
| 2019 | $3,792,362 | $5,195 | ▲ $178,601 | $0 | $3,951,991 |
| 2018 | $3,997,437 | $86,800 | ▼ $266,988 | $0 | $3,792,362 |
| 2017 | $3,823,619 | $4,257 | ▲ $174,544 | $0 | $3,997,437 |
| 2016 | $3,445,535 | $23,484 | ▲ $384,398 | $0 | $3,823,619 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dr Veronica Watkins | Executive Director | FT | $92,456 | $92,456 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dr Deborah Perkins | President |
| Kimberly Brooks | Vice-President |
| Dr Charles Whitehead | Trustee |
| Dr Derek Anderson | Trustee |
| Michael L Nelson Sr | Trustee |
| Sidney Evans | Trustee |
| Vernon Ford | Secretary |
| Alvin Tucker | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $502,434
- Program Service Revenue
- $2,979,303
- Investment Income
- $827,001
- Other Revenue
- $0
- All Other Contributions
- $502,434
- Change in Net Assets
- $1,160,075
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,308,738
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $4,308,738
- Total Revenue per Form 990
- $4,308,738
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,979,209 |
| Salaries, Compensation, and Employee Benefits | $132,121 |
| Total Fundraising Expense | $110,203 |
| Professional Fundraising Fees | $37,333 |
| Grants and Similar Amounts Paid | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $1,379,715 | $0 | $0 | $1,379,715 |
| Interest | $594,796 | $0 | $0 | $594,796 |
| Depreciation Depletion | $491,532 | $25,982 | $0 | $517,514 |
| Fees for Services Management | $183,197 | $0 | $0 | $183,197 |
| Current Officers, Directors, Trustees, and Key Employees | $0 | $92,456 | $0 | $92,456 |
| Advertising | $0 | $0 | $65,598 | $65,598 |
| Fees for Services Legal | $0 | $42,831 | $0 | $42,831 |
| Fees for Services Professional Fundraising | - | - | $37,333 | $37,333 |
| Fees for Services Accounting | $0 | $33,075 | $0 | $33,075 |
| Fees for Service Investment Mgmnt Fees | $0 | $26,376 | $0 | $26,376 |
| Other Employee Benefits | $0 | $17,185 | $0 | $17,185 |
| Pension Plan Contributions | $0 | $11,690 | $0 | $11,690 |
| Payroll Taxes | $0 | $10,790 | $0 | $10,790 |
| Conferences and Meetings | $0 | $0 | $6,822 | $6,822 |
| Fees for Services Other | $0 | $5,650 | $0 | $5,650 |
| Travel | $0 | $0 | $450 | $450 |
| Total Functional Expenses | $2,710,018 | $328,442 | $110,203 | $3,148,663 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,148,663 |
| Total Expenses per Audited Statements | $3,148,663 |
| Total Expenses per Form 990 | $3,148,663 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- Yes
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $37,333 |
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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
| Liability | Amount |
|---|---|
| Federal income taxes | $657,009 |
| Payable to Central State University | - |
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
- 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
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Part VI, Line 11B
“Is reviewed for accuracy and reasonableness by the Executive Director and emailed to the Treasurer of Board prior to filing.”
Part VI, Line 12C
“Conflict of interest whistleblower and document retention and destruction policies are reviewed annually by the Board of Trustees at the annual meeting.”
Part VI, Line 15
“Executive director's compensation is reviewed by Board's personnel policy committee and approved by full Board”
Part VI, Line 18
“The Foundation makes it governing documents available to the public upon request. Financial statements are also available to public upon request and on the State of Ohio Auditors website.”
Part VI, Line line 11
“| Explanation:| Form 990 is reviewed for accuracy and reasonableness by Executive Director and emailed to Treasurer of the Board prior to filing.”
Part VI, Line line 18 and 19
“| Explanation:| The Foundation makes is governing documents available to the public upon request. Financial statements are also available to public upon request and on the State of Ohio Auditors website.”
Part VI, Line line 15A
“| Explanation:| Executive Director's compensation is reviewed by Board's personnel policy committee and approved by full Board of Trustee's”
Filing and Contact Details
Filer
- Filer Name
- Central State University Foundation
- EIN
- 31-0749885
- In Care Of
- % Veronica Watkins
- Phone
- 9376401214
- Address
- 840 Germantown St, DAYTON, OH 45401-0064
Signing Officer
- Name
- Veronica Watkins
- Title
- Executive Director
- Signed
- 2022-09-30
- Discuss with paid preparer
- No
Organization Details
- Formed
- 1965
- Legal Domicile
- Oh
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 1
- Volunteers
- 0
Supplemental Narrative
Additional Explanations
Part V, Line line 12C 13 and 14
“| Explanation:| Conflict of interest whistleblower and document retention and destruction policies are reviewed annually by the Board of Trustees at the annual meeting.”
Part X, Line line 1
“| Explanation:| THE FOUNDATION OPERATES AS A NONPROFIT CORPORATION AND HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501C 3 OF THE UNITED STATES INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUTE TAX POSITIONS TAKEN BY THE FOUNDATION AND TO RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITION TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF JUNE 30 2021 AND 2020 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS HOWEVER THERE ARE CURRENTLY NO AUDITS OR ANY TAX PERIODS IN PROGREE. THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS.”
Financial Statement Notes
Part V, line 4
“To provide financial support scholarships to central state university pursuant to donor endowment agreement.”
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Dr Derek Anderson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Kimberly Brooks |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Alvin Tucker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Sidney Evans |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Vernon Ford |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Dr Deborah Perkins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Dr Charles Whitehead |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Dr Veronica Watkins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Michael L Nelson Sr |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 92456 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice-President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1965 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 0 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4308738 |
| IRS990/GrossRentsGrp/PersonalAmt | 0 | 0 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 0 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 594796 |
| IRS990/InterestGrp/TotalAmt | 0 | 594796 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 827001 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 827001 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3532818 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4061687 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8106336 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 9874285 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9450170 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 17556506 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LessRentalExpensesGrp/PersonalAmt | 0 | 0 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | TO PROV IDE CENTRAL STATE UNIVERSITY STUDENTS WITH FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS AWARDS HOUSING AND FEE REIMBURSEMENTS AND HELP SERVE CENTRAL STATE UNIVERSITY EDUCATIONAL UNDERTAKINGS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6035672 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7195747 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -256219 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -269656 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1379715 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1379715 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3035824 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3487602 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 17185 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 17185 |
| IRS990/OtherExpensesGrp/Desc | 0 | SCHOLARSHIPS |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER ADMINISTRATIVE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 62407 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 50659 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 10119 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 50659 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 72526 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 0 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1000000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 657009 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 0 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 2 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 0 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 0 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 0 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
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