Civic Intelligence

Ohio Christian University

990 • Fiscal year 2019 • EIN 31-0971599

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 15, 2020

Organization ProfileWWW.OHIOCHRISTIAN.EDU
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

52nd percentile

0.27x

Higher debt load relative to assets than 52% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.37x

Higher debt load relative to revenue than 56% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

17th percentile

-8.5%

Higher net margin than 17% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

73rd percentile

$370,423

Higher top officer pay than 73% of similar nonprofits.

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

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

10th percentile

-6.2%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$46,724,564

Down $3,103,374 (-6.2%) from 2018

Net Assets

Down

$34,331,285

Down $2,690,605 (-7.3%) from 2018

Liabilities

Down

$12,393,279

Down $412,769 (-3.2%) from 2018

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin17th percentile

Revenue

Down

$33,892,574

Down $8,151,613 (-19%) from 2018

Expenses

Down

$36,776,861

Down $3,096,851 (-7.8%) from 2018

Net Income

Down

-$2,884,287

Down $5,054,762 (-233%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

2019

Assets$46,724,564
Liabilities$12,393,279
Net Assets$34,331,285
Open 2019 Filing

Operations Trend

Revenue Growth14th percentile

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

2019

Revenue$33,892,574
Expenses$36,776,861
Net Income-$2,884,287
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 15, 2020
Return Version
2018v3.1
Gross Receipts
$37,877,266
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$33,444,234$32,654,998▼ $789,236
Investments Other Securities$5,035,350$5,267,349▲ $231,999
Savings and Temporary Cash Investments$3,683,867$3,769,748▲ $85,881
Accounts Receivable$5,471,556$3,427,212▼ $2,044,344
Other Notes and Loans Receivable, Net$160,969$486,922▲ $325,953
Prepaid Expenses and Deferred Charges$251,569$244,842▼ $6,727
Pledges and Grants Receivable$645,269$138,449▼ $506,820
Investments Program Related$848$7,481▲ $6,633
Cash and Non-Interest-Bearing Accounts$1,285$1,285→ $0
Total Assets$49,827,938$46,724,564▼ $3,103,374
Other Assets Total$1,132,991$726,278▼ $406,713
Liabilities
Tax Exempt Bond Liabilities$7,213,600$7,019,200▼ $194,400
Mortgage Notes Payable Secured by Investment Property$686,088$2,054,563▲ $1,368,475
Other Liabilities$2,124,126$1,733,626▼ $390,500
Accounts Payable and Accrued Expenses$1,385,783$877,471▼ $508,312
Deferred Revenue$1,396,451$708,419▼ $688,032
Total Liabilities$12,806,048$12,393,279▼ $412,769
Net Assets / Fund Balance
Unrestricted Net Assets$30,649,791$27,752,215▼ $2,897,576
Permanently Rstr Net Assets$3,731,216$3,731,216→ $0
Temporarily Rstr Net Assets$2,640,883$2,847,854▲ $206,971
Total Net Assets Fund Balance$37,021,890$34,331,285▼ $2,690,605
Total Liabilities and Net Assets / Fund Balance$49,827,938$46,724,564▼ $3,103,374

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$29,437,571$7,807,544$37,245,115
Equipment$1,148,512$1,402,106$2,550,618
Land$1,377,030-$1,377,030
Leasehold Improvements$491,666$767,506$1,259,172
Other Land Buildings$200,219$487,418$687,637
Other Securities$40,580--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$4,632,290$85,005▲ $282,410$131,185$4,868,520
2017$4,861,720$314,582▲ $370,462$914,474$4,632,290
2016$4,021,665$406,311▲ $518,164$84,420$4,861,720
2015$3,626,210$241,929▲ $306,424$152,898$4,021,665
2014$2,783,625$623,011▲ $352,885$133,311$3,626,210
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Jon KulagaPresidentFT$317,365$53,058$370,423
J Craig BrownVice-presidentFT$134,390$23,023$157,413
Ted W PerryVice-presidentFT$117,069-$117,069

Board Members and Trustees

NameTitle
Dan FoutsTrustee
Dr Connie BowmanTrustee
Dr Dan TiptonTrustee
Linda MillerTrustee
Philip TiptonTrustee
Randy KneceTrustee
Rev Gary HeimbachTrustee
Rev Joe AtherlyTrustee
Rev Joe DuvallTrustee
Rev Michael AubreyTrustee
Rev Mike HolbrookTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Tree Of Life BookstoreBooks6401 S WESTERN AVE, Marion, IN 46953$1,505,948
Hallmark ManagementFood Services1717 GATEWAY CIRCLE, Grove City, OH 43123$1,207,820
College Degreescom LLCMarketing1001 MCKINNEY ST SUITE 650, Houston, TX 77002$409,090
Education DynamicsMarketing5 MARINE VIEW PLAZA SUITE 212, Hoboken, NJ 07030$348,171
AmobeeMarketing901 MARSHALL ST SUITE 200, Redwood City, CA 94063$303,760
Revenue and Support

Revenue Composition

Contributions and Grants
$1,541,766
Program Service Revenue
$32,073,572
Investment Income
$243,756
Other Revenue
$33,480
All Other Contributions
$753,285
Change in Net Assets
$-2,884,287

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,539,262
Revenue Not Reported on Financial Statements
$5,353,312
Revenue Not Reported on Form 990
$174,187
Other Revenue Adjustments
$5,353,312
Total Revenue per Audited Statements
$28,713,449
Total Revenue per Form 990
$33,892,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,589,385
Other Expenses$14,834,164
Grants and Similar Amounts Paid$5,353,312
Total Fundraising Expense$536,013
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$12,294,589$1,026,872$260,347$13,581,808
Grants to Domestic Individuals$5,353,312--$5,353,312
Advertising$4,741,483$6,480$19,400$4,767,363
Other Expenses$1,606,645$173-$1,606,645
Occupancy$1,390,244$207,579$4,218$1,602,041
Other Employee Benefits$1,244,581$175,940$6,750$1,427,271
Depreciation Depletion$1,072,486$268,121-$1,340,607
Office Expenses$871,757$182,611$45,357$1,099,725
Payroll Taxes$827,677$114,162$9,514$951,353
Fees for Services Other$399,614$350,636$64,391$814,641
All Other Expenses$434,734$129,976$77,722$642,432
Pension Plan Contributions$547,189$75,474$6,290$628,953
Interest$453,672$66,796-$520,468
Travel$374,969$23,685$42,024$440,678
Insurance$176,506--$176,506
Total Functional Expenses$33,612,343$2,628,505$536,013$36,776,861

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$36,776,861
Expenses per Audited Statements$31,423,549
Total Expenses per Audited Statements$31,423,549
Expenses Not Reported on Financial Statements$5,353,312
Other Expense Adjustments$5,353,312
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$967,636
Annuity Payment Liability$537,478
Custodial Funds$228,512

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 A, Line 2

“2 of the trustees have a family relationship: dr. Dan tipton is the father of philip tipton.”

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
2020-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Jon S Kulaga
Formed
1961
Legal Domicile
Oh
Voting Board Members
19
Independent Board Members
19
Employees
963
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 1,646.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in beneficial interest 1,646.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships reported as reduction in gross tuition 5,353,312.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships reported as reduction in gross tuition 5,353,312.”

Raw XML AppendixShowing 400 of 842 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/ActivityOrMissionDesc0OHIO 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.
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
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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/PersonNm7DAN FOUTS
IRS990/Form990PartVIISectionAGrp/PersonNm8DR DAN TIPTON
IRS990/Form990PartVIISectionAGrp/PersonNm9RANDY KNECE
IRS990/Form990PartVIISectionAGrp/PersonNm10LINDA MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm11REV MICHAEL AUBREY
IRS990/Form990PartVIISectionAGrp/PersonNm12J CRAIG BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm13TED W PERRY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0370423
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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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/ReportableCompFromOrgAmt12157413
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13117069
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/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/TitleTxt12VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE-PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt045281
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GovernmentGrantsAmt0788481
IRS990/GrantAmt05353312
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05353312
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05353312
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt04029973
IRS990/GrossReceiptsAmt037877266
IRS990/GrossSalesOfInventoryAmt033480
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0176506
IRS990/InsuranceGrp/TotalAmt0176506
IRS990/InterestGrp/ManagementAndGeneralAmt066796
IRS990/InterestGrp/ProgramServicesAmt0453672
IRS990/InterestGrp/TotalAmt0520468
IRS990/InvestmentIncomeGrp/ExclusionAmt0198475
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0198475
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05035350
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt05267349
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0848
IRS990/InvestmentsProgramRelatedGrp/EOYAmt07481
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt0152
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010464574
IRS990/LandBldgEquipBasisNetGrp/BOYAmt033444234
IRS990/LandBldgEquipBasisNetGrp/EOYAmt032654998
IRS990/LandBldgEquipCostOrOtherBssAmt043119572
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03984692
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/BOYAmt0686088
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02054563
IRS990/NetAssetsOrFundBalancesBOYAmt037021890
IRS990/NetAssetsOrFundBalancesEOYAmt034331285
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt045281
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt045281
IRS990/NetIncomeOrLossGrp/ExclusionAmt033480
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt033480
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0172541
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt04218
IRS990/OccupancyGrp/ManagementAndGeneralAmt0207579
IRS990/OccupancyGrp/ProgramServicesAmt01390244
IRS990/OccupancyGrp/TotalAmt01602041
IRS990/OfficeExpensesGrp/FundraisingAmt045357
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0182611
IRS990/OfficeExpensesGrp/ProgramServicesAmt0871757
IRS990/OfficeExpensesGrp/TotalAmt01099725
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01132991
IRS990/OtherAssetsTotalGrp/EOYAmt0726278
IRS990/OtherChangesInNetAssetsAmt01646
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06750
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0175940
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01244581
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01427271
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0173
IRS990/OtherExpensesGrp/ProgramServicesAmt01822885
IRS990/OtherExpensesGrp/ProgramServicesAmt11606645
IRS990/OtherExpensesGrp/TotalAmt01823058
IRS990/OtherExpensesGrp/TotalAmt11606645
IRS990/OtherLiabilitiesGrp/BOYAmt02124126
IRS990/OtherLiabilitiesGrp/EOYAmt01733626
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0160969
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0486922
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt09514
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0114162
IRS990/PayrollTaxesGrp/ProgramServicesAmt0827677
IRS990/PayrollTaxesGrp/TotalAmt0951353
IRS990/PensionPlanContributionsGrp/FundraisingAmt06290
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt075474
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0547189
IRS990/PensionPlanContributionsGrp/TotalAmt0628953
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03731216
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03731216
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0645269
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0138449
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0251569
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0244842
IRS990/PrincipalOfficerNm0DR JON S KULAGA
IRS990/PriorPeriodAdjustmentsAmt019495
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/BusinessCd1611310
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1ROOM & BOARD
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12030138
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029716318
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12030138
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYInvestmentIncomeAmt01028749
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IRS990/PYOtherRevenueAmt017053
IRS990/PYProgramServiceRevenueAmt038530398
IRS990/PYRevenuesLessExpensesAmt02170475
IRS990/PYSalariesCompEmpBnftPaidAmt018361911
IRS990/PYTotalExpensesAmt039873712
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt042044187
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-2884287
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt032118853
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03683867
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03769748
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
IRS990ScheduleC/DirectContactLegislatorsInd00
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/OtherActivitiesInd01
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HIRED PUBLIC RELATIONS CONSULTANTS TO ASSIST IN THE PURSUIT OF GOVERNMENT GRANTS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt00
IRS990ScheduleC/VolunteersInd00

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$46,724,564
Liabilities
$12,393,279
Net assets
$34,331,285
Revenue
$33,892,574
Expenses
$36,776,861
Net income
-$2,884,287
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