Civic Intelligence

Ohio Christian University

990 • Fiscal year 2018 • EIN 31-0971599

Jul 01, 2017 to Jun 30, 2018 • Filed on May 06, 2019

1476 Lancaster PikeCircleville, OH 43113

(740) 477-7843

Siviq Scores

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

Liabilities / Assets

50th percentile

0.26x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

51st percentile

0.30x

Higher debt load relative to revenue than 51% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

55th percentile

5.2%

Higher net margin than 55% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$265,012

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

8th percentile

-9.4%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

19th percentile

-7.3%

Faster revenue growth than 19% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Assets

Down

$49,827,938

Down $5,195,127 (-9.4%) from 2017

Net Assets

Up

$37,021,890

Up $1,446,339 (+4.1%) from 2017

Liabilities

Down

$12,806,048

Down $6,641,466 (-34%) from 2017

Revenue

Down

$42,044,187

Down $3,308,503 (-7.3%) from 2017

Expenses

Down

$39,873,712

Down $3,398,445 (-7.9%) from 2017

Net Income

Up

$2,170,475

Up $89,942 (+4.3%) from 2017

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $19,325,067Liabilities 2010: $11,108,940Net Assets 2010: $8,216,1272010Assets 2011: $24,027,581Liabilities 2011: $12,982,495Net Assets 2011: $11,045,0862011Assets 2012: $30,771,043Liabilities 2012: $15,583,577Net Assets 2012: $15,187,4662012Assets 2013: $39,645,795Liabilities 2013: $20,087,143Net Assets 2013: $19,558,6522013Assets 2014: $39,946,212Liabilities 2014: $14,488,715Net Assets 2014: $25,457,4972014Assets 2015: $44,531,607Liabilities 2015: $15,047,493Net Assets 2015: $29,484,1142015Assets 2016: $47,460,548Liabilities 2016: $14,630,765Net Assets 2016: $32,829,7832016Assets 2017: $55,023,065Liabilities 2017: $19,447,514Net Assets 2017: $35,575,5512017Assets 2018: $49,827,938Liabilities 2018: $12,806,048Net Assets 2018: $37,021,8902018Assets 2019: $46,724,564Liabilities 2019: $12,393,279Net Assets 2019: $34,331,2852019Assets 2020: $46,709,410Liabilities 2020: $11,599,746Net Assets 2020: $35,109,6642020Assets 2021: $48,159,403Liabilities 2021: $12,553,819Net Assets 2021: $35,605,5842021Assets 2022: $46,295,556Liabilities 2022: $11,405,168Net Assets 2022: $34,890,3882022Assets 2023: $42,628,373Liabilities 2023: $8,398,655Net Assets 2023: $34,229,7182023Assets 2024: $40,357,093Liabilities 2024: $8,167,165Net Assets 2024: $32,189,9282024

Highlighted filing

2018

Assets$49,827,938
Liabilities$12,806,048
Net Assets$37,021,890

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $13,000,6692010Expenses 2011: $16,987,9292011Expenses 2012: $23,578,9532012Expenses 2013: $28,320,7742013Revenue 2014: $38,158,519Expenses 2014: $32,528,810Net Income 2014: $5,629,7092014Revenue 2015: $38,971,455Expenses 2015: $34,946,431Net Income 2015: $4,025,0242015Revenue 2016: $43,021,714Expenses 2016: $39,549,992Net Income 2016: $3,471,7222016Revenue 2017: $45,352,690Expenses 2017: $43,272,157Net Income 2017: $2,080,5332017Revenue 2018: $42,044,187Expenses 2018: $39,873,712Net Income 2018: $2,170,4752018Revenue 2019: $33,892,574Expenses 2019: $36,776,861Net Income 2019: -$2,884,2872019Revenue 2020: $26,021,789Expenses 2020: $25,636,114Net Income 2020: $385,6752020Revenue 2021: $25,713,665Expenses 2021: $26,323,571Net Income 2021: -$609,9062021Revenue 2022: $22,327,827Expenses 2022: $22,077,033Net Income 2022: $250,7942022Revenue 2023: $19,753,161Expenses 2023: $20,641,974Net Income 2023: -$888,8132023Revenue 2024: $17,785,389Expenses 2024: $20,466,391Net Income 2024: -$2,681,0022024

Highlighted filing

2018

Revenue$42,044,187
Expenses$39,873,712
Net Income$2,170,475
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 6, 2019
Return Version
2017v2.3
Gross Receipts
$42,186,217
Mission and Program Overview

Mission

Ohio christian university is committed to offering a complete education that develops students intellectually, professionally, and spiritually. Ocu offers degree programs designed to equip students to become leaders in their careers, communities, families, and in the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$31,462,009$33,444,234▲ $1,982,225
Accounts Receivable$7,120,423$5,471,556▼ $1,648,867
Investments Other Securities$5,293,586$5,035,350▼ $258,236
Savings and Temporary Cash Investments$4,649,439$3,683,867▼ $965,572
Pledges and Grants Receivable$1,239,012$645,269▼ $593,743
Inventories for Sale or Use$401,657$0▼ $401,657
Prepaid Expenses and Deferred Charges$265,303$251,569▼ $13,734
Other Notes and Loans Receivable, Net$124,870$160,969▲ $36,099
Cash and Non-Interest-Bearing Accounts$1,285$1,285→ $0
Investments Program Related$998$848▼ $150
Total Assets$55,023,065$49,827,938▼ $5,195,127
Other Assets Total$4,464,483$1,132,991▼ $3,331,492
Liabilities
Tax Exempt Bond Liabilities$7,398,000$7,213,600▼ $184,400
Other Liabilities$2,580,690$2,124,126▼ $456,564
Deferred Revenue$1,797,947$1,396,451▼ $401,496
Accounts Payable and Accrued Expenses$2,729,486$1,385,783▼ $1,343,703
Mortgage Notes Payable Secured by Investment Property$4,941,391$686,088▼ $4,255,303
Total Liabilities$19,447,514$12,806,048▼ $6,641,466
Net Assets / Fund Balance
Unrestricted Net Assets$25,866,082$30,649,791▲ $4,783,709
Permanently Rstr Net Assets$3,450,509$3,731,216▲ $280,707
Temporarily Rstr Net Assets$6,258,960$2,640,883▼ $3,618,077
Total Net Assets Fund Balance$35,575,551$37,021,890▲ $1,446,339
Total Liabilities and Net Assets / Fund Balance$55,023,065$49,827,938▼ $5,195,127

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$30,056,929$6,843,963$36,900,892
Equipment$1,264,303$1,167,368$2,431,671
Land$1,377,030-$1,377,030
Leasehold Improvements$545,957$679,756$1,225,713
Other Land Buildings$200,015$440,880$640,895
Other Securities$40,580--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$4,072,259---$4,072,259
2016$4,072,259---$4,072,259
2015$3,961,326$241,929▲ $21,902$152,898$4,072,259
2014$3,626,210$229,374▲ $115,102$9,360$3,961,326
2013$2,783,625$623,011▲ $352,885$133,311$3,626,210
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark a SmithPresidentFT$265,012$265,012
Dr Jon KulagaPresidentFT$152,328$152,328
J Craig BrownVice-presidentFT$110,555$110,555
Ted W PerryVice-presidentFT$100,157$100,157

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Mcknight DevelopmentConstruction3351 MCDOWELL RD, Grove City, OH 43123$2,380,698
Tree Of Life BookstoreBooks6401 S WESTERN AVE, Marion, IN 46953$1,717,917
Hallmark ManagementFood Services1717 GATEWAY CIRCLE, Grove City, OH 43123$1,091,384
College Degreescom LLCMarketing1001 MCKINNEY ST SUITE 650, Houston, TX 77002$615,589
Quinstreet INCMarketing950 TOWER LANE 6TH FLOOR, Foster City, CA 94404$429,810
Revenue and Support

Revenue Composition

Contributions and Grants
$2,467,987
Program Service Revenue
$38,530,398
Investment Income
$1,028,749
Other Revenue
$17,053
All Other Contributions
$911,161
Change in Net Assets
$2,170,475

Audited Revenue Reconciliation

Revenue per Audited Statements
$36,138,175
Revenue Not Reported on Financial Statements
$5,906,012
Revenue Not Reported on Form 990
$-465,094
Other Revenue Adjustments
$5,906,012
Total Revenue per Audited Statements
$35,673,081
Total Revenue per Form 990
$42,044,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$18,361,911
Other Expenses$15,605,789
Grants and Similar Amounts Paid$5,906,012
Total Fundraising Expense$763,707
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,542,242$1,192,952$461,744$15,196,938
Grants to Domestic Individuals$5,906,012--$5,906,012
Advertising$5,559,968$16,869$32,317$5,609,154
Occupancy$1,468,952$223,413$2,178$1,694,543
Other Employee Benefits$1,241,395$173,218$28,869$1,443,482
Office Expenses$1,123,406$145,989$44,083$1,313,478
Depreciation Depletion$973,233$243,308-$1,216,541
Payroll Taxes$905,185$126,305$21,051$1,052,541
Fees for Services Other$490,265$300,124$28,690$819,079
Interest$470,073$216,060-$686,133
Pension Plan Contributions$575,297$80,274$13,379$668,950
All Other Expenses$431,471$40,705$33,254$505,430
Travel$380,592$44,207$54,268$479,067
Insurance$153,938$17,947-$171,885
Other Expenses$19,776$41,155$19,018$79,949
Total Functional Expenses$36,208,664$2,901,341$763,707$39,873,712

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$39,873,712
Total Expenses per Audited Statements$34,029,397
Expenses per Audited Statements$33,967,700
Expenses Not Reported on Financial Statements$5,906,012
Other Expense Adjustments$5,906,012
Expenses Not Reported on Form 990$61,697
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,750
Fundraising Direct Expenses$61,697
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$78,750$78,750$61,697$17,053
Total Events$78,750$78,750$61,697$17,053
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$1,383,319
Annuity Payment Liability$542,932
Custodial Funds$197,875

Bond Issues

BondIssuerIssuedIssue PricePurpose
DState of Ohio Higher Education2007-11-01$4,790,000Ohio christian university 2007 project
CState of Ohio Higher Education2007-11-01$1,425,000Ohio christian university 2007 project
BState of Ohio Higher Education2007-11-01$1,105,000Ohio christian university 2007 project
AState of Ohio Higher Education2007-11-01$875,000Ohio christian university 2007 project

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----
C----
D----

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
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is prepared by an outside preparer and reviewed by the vice-president of finance, who shares information with the governing board and other management.

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

The organization requires board members to update their conflict of interest statements annually. If a conflict exists board member is asked to correct conflict or resign. Some conflicts only require board member to abstain from voting on topic.

Form 990, Part VI, Section B, Line 15

The university president, other officers, and key employees salaries and benefits are reviewed annually by the board of trustees.

Form 990, Part VI, Section C, Line 18

For written requests the organization would release the public records within 30 days after receipt of administrative fee for copying expense. In person requests would be handled as soon as reasonably possible.

Form 990, Part VI, Section C, Line 19

For written requests the organization would release the public records within 30 days after receipt of administrative fee for copying expense. In person requests would be handled as soon as reasonably possible.

Filing and Contact Details

Filer

Filer Name
Ohio Christian University
EIN
31-0971599
Phone
7404777843
Address
1476 LANCASTER PIKE, CIRCLEVILLE, OH 43113

Signing Officer

Name
Ted Perry
Title
VP Finance
Phone
7404777843
Signed
2019-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Smith
Formed
1961
Legal Domicile
Oh
Voting Board Members
19
Independent Board Members
19
Employees
1,061
Volunteers
0

Preparer

Firm
Whited Seigneur Sams & Rahe Cpas Llp
Address
213 SOUTH PAINT STREET, CHILLICOTHE, OH 45601-3828
Preparer
Jay Seigneur
Phone
7407022600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Changes in beneficial interests 2,289.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising net of direct expenses 61,697. Change in beneficial interest 2,289.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Scholarships reported as reduction in gross tuition 5,906,012.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 61,697.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Scholarships reported as reduction in gross tuition 5,906,012.

Raw XML AppendixShowing 400 of 881 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/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/PersonNm0DR JON KULAGA
IRS990/Form990PartVIISectionAGrp/PersonNm1REV JOE ATHERLY
IRS990/Form990PartVIISectionAGrp/PersonNm2DR CONNIE BOWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3REV JOE DUVALL
IRS990/Form990PartVIISectionAGrp/PersonNm4REV GARY HEIMBACH
IRS990/Form990PartVIISectionAGrp/PersonNm5REV MIKE HOLBROOK
IRS990/Form990PartVIISectionAGrp/PersonNm6PHILIP TIPTON
IRS990/Form990PartVIISectionAGrp/PersonNm7DR GIDEON KING
IRS990/Form990PartVIISectionAGrp/PersonNm8DAN FOUTS
IRS990/Form990PartVIISectionAGrp/PersonNm9REV FRANK SKIES
IRS990/Form990PartVIISectionAGrp/PersonNm10DAN DAVITZ
IRS990/Form990PartVIISectionAGrp/PersonNm11DR DAN TIPTON
IRS990/Form990PartVIISectionAGrp/PersonNm12REV OLIVER WALLACE
IRS990/Form990PartVIISectionAGrp/PersonNm13RUPERT HARRISON
IRS990/Form990PartVIISectionAGrp/PersonNm14RANDY KNECE
IRS990/Form990PartVIISectionAGrp/PersonNm15LINDA MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm16J CRAIG BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm17TED W PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm18MARK A SMITH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0152328
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16110555
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt17100157
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt18265012
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd01
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt061697
IRS990/FundraisingGrossIncomeAmt078750
IRS990/GainOrLossGrp/SecuritiesAmt0750602
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GovernmentGrantsAmt01556826
IRS990/GrantAmt05906012
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05906012
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05906012
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0830935
IRS990/GrossReceiptsAmt042186217
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt017947
IRS990/InsuranceGrp/ProgramServicesAmt0153938
IRS990/InsuranceGrp/TotalAmt0171885
IRS990/InterestGrp/ManagementAndGeneralAmt0216060
IRS990/InterestGrp/ProgramServicesAmt0470073
IRS990/InterestGrp/TotalAmt0686133
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0401657
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0278147
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0278147
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05293586
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt05035350
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0998
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0848
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt0115
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09131967
IRS990/LandBldgEquipBasisNetGrp/BOYAmt031462009
IRS990/LandBldgEquipBasisNetGrp/EOYAmt033444234
IRS990/LandBldgEquipCostOrOtherBssAmt042576201
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt080333
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OHIO CHRISTIAN UNIVERSITY IS COMMITTED TO OFFERING A COMPLETE EDUCATION THAT DEVELOPS STUDENTS INTELLECTUALLY, PROFESSIONALLY, AND SPIRITUALLY. OCU OFFERS DEGREE PROGRAMS DESIGNED TO EQUIP STUDENTS TO BECOME LEADERS IN THEIR CAREERS, COMMUNITIES, FAMILIES, AND IN THE WORLD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04941391
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0686088
IRS990/NetAssetsOrFundBalancesBOYAmt035575551
IRS990/NetAssetsOrFundBalancesEOYAmt037021890
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0750602
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0750602
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt017053
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt017053
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-529080
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt02178
IRS990/OccupancyGrp/ManagementAndGeneralAmt0223413
IRS990/OccupancyGrp/ProgramServicesAmt01468952
IRS990/OccupancyGrp/TotalAmt01694543
IRS990/OfficeExpensesGrp/FundraisingAmt044083
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0145989
IRS990/OfficeExpensesGrp/ProgramServicesAmt01123406
IRS990/OfficeExpensesGrp/TotalAmt01313478
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04464483
IRS990/OtherAssetsTotalGrp/EOYAmt01132991
IRS990/OtherChangesInNetAssetsAmt02289
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt028869
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0173218
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01241395
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01443482
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc1BAD DEBT
IRS990/OtherExpensesGrp/Desc2EVENTS
IRS990/OtherExpensesGrp/FundraisingAmt024856
IRS990/OtherExpensesGrp/FundraisingAmt119018
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03647
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt135168
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt241155
IRS990/OtherExpensesGrp/ProgramServicesAmt01539487
IRS990/OtherExpensesGrp/ProgramServicesAmt11427372
IRS990/OtherExpensesGrp/ProgramServicesAmt219776
IRS990/OtherExpensesGrp/TotalAmt01567990
IRS990/OtherExpensesGrp/TotalAmt11462540
IRS990/OtherExpensesGrp/TotalAmt279949
IRS990/OtherLiabilitiesGrp/BOYAmt02580690
IRS990/OtherLiabilitiesGrp/EOYAmt02124126
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0461744
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01192952
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt013542242
IRS990/OtherSalariesAndWagesGrp/TotalAmt015196938
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0124870
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0160969
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt021051
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0126305
IRS990/PayrollTaxesGrp/ProgramServicesAmt0905185
IRS990/PayrollTaxesGrp/TotalAmt01052541
IRS990/PensionPlanContributionsGrp/FundraisingAmt013379
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt080274
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0575297
IRS990/PensionPlanContributionsGrp/TotalAmt0668950
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03450509
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03731216
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01239012
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0645269
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0265303
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0251569
IRS990/PrincipalOfficerNm0MARK SMITH
IRS990/PriorPeriodAdjustmentsAmt0-197345
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/BusinessCd1611310
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1ROOM & BOARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035975293
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12113555
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035975293
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12113555
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$40.4$8.17$32.2$17.8$20.5$2.68
2023Detailed filing. Detailed filing data is available for this year.$42.6$8.40$34.2$19.8$20.6$0.89
2022Detailed filing. Detailed filing data is available for this year.$46.3$11.4$34.9$22.3$22.1$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.2$12.6$35.6$25.7$26.3$0.61
2020Detailed filing. Detailed filing data is available for this year.$46.7$11.6$35.1$26.0$25.6$0.39
2019Detailed filing. Detailed filing data is available for this year.$46.7$12.4$34.3$33.9$36.8$2.88
2018Detailed filing. Detailed filing data is available for this year.$49.8$12.8$37.0$42.0$39.9$2.17
2017Detailed filing. Detailed filing data is available for this year.$55.0$19.4$35.6$45.4$43.3$2.08
2016Detailed filing. Detailed filing data is available for this year.$47.5$14.6$32.8$43.0$39.5$3.47
2015Detailed filing. Detailed filing data is available for this year.$44.5$15.0$29.5$39.0$34.9$4.03
2014Detailed filing. Detailed filing data is available for this year.$39.9$14.5$25.5$38.2$32.5$5.63
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.6$20.1$19.6$28.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.8$15.6$15.2$23.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.0$13.0$11.0$17.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.3$11.1$8.22$13.0