Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
990 • Fiscal year 2020 • EIN 31-0971599
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 1.4% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Assets
Down$46,709,410
Down $15,154 (-0.0%) from 2019
Net Assets
Up$35,109,664
Up $778,379 (+2.3%) from 2019
Liabilities
Down$11,599,746
Down $793,533 (-6.4%) from 2019
Revenue
Down$26,021,789
Down $7,870,785 (-23%) from 2019
Expenses
Down$25,636,114
Down $11,140,747 (-30%) from 2019
Net Income
Up$385,675
Up $3,269,962 (+113%) from 2019
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $32,654,998 | $28,893,249 | ▼ $3,761,749 |
| Savings and Temporary Cash Investments | $3,769,748 | $8,051,209 | ▲ $4,281,461 |
| Investments Other Securities | $5,267,349 | $5,923,967 | ▲ $656,618 |
| Accounts Receivable | $3,427,212 | $2,339,486 | ▼ $1,087,726 |
| Other Notes and Loans Receivable, Net | $486,922 | $454,315 | ▼ $32,607 |
| Prepaid Expenses and Deferred Charges | $244,842 | $219,043 | ▼ $25,799 |
| Pledges and Grants Receivable | $138,449 | $113,197 | ▼ $25,252 |
| Investments Program Related | $7,481 | $7,762 | ▲ $281 |
| Cash and Non-Interest-Bearing Accounts | $1,285 | $500 | ▼ $785 |
| Total Assets | $46,724,564 | $46,709,410 | ▼ $15,154 |
| Other Assets Total | $726,278 | $706,682 | ▼ $19,596 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $7,019,200 | $6,814,800 | ▼ $204,400 |
| Mortgage Notes Payable Secured by Investment Property | $2,054,563 | $2,130,237 | ▲ $75,674 |
| Other Liabilities | $1,733,626 | $1,524,267 | ▼ $209,359 |
| Accounts Payable and Accrued Expenses | $877,471 | $793,278 | ▼ $84,193 |
| Deferred Revenue | $708,419 | $337,164 | ▼ $371,255 |
| Total Liabilities | $12,393,279 | $11,599,746 | ▼ $793,533 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $27,752,215 | $27,492,473 | ▼ $259,742 |
| Net Assets With Donor Restrictions | $6,579,070 | $7,617,191 | ▲ $1,038,121 |
| Total Net Assets Fund Balance | $34,331,285 | $35,109,664 | ▲ $778,379 |
| Total Liabilities and Net Assets / Fund Balance | $46,724,564 | $46,709,410 | ▼ $15,154 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $26,723,611 | $8,246,665 | $34,970,276 |
| Equipment | $951,661 | $1,551,918 | $2,503,579 |
| Leasehold Improvements | $455,515 | $855,552 | $1,311,067 |
| Land | $668,130 | - | $668,130 |
| Other Land Buildings | $94,332 | $547,368 | $641,700 |
| Other Securities | $40,580 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2019 | $4,868,520 | - | - | - | $4,868,520 |
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Jon Kulaga | President | FT | $326,348 | $28,379 | $354,727 |
| Ted W Perry | Vice-president | FT | $117,431 | - | $117,431 |
| Name | Title |
|---|---|
| J Craig Brown | Vice-president |
| Dan Fouts | Trustee |
| Dr Connie Bowman | Trustee |
| Dr Dan Tipton | Trustee |
| Linda Miller | Trustee |
| Philip Tipton | Trustee |
| Randy Knece | Trustee |
| Rev Gary Heimbach | Trustee |
| Rev Joe Atherly | Trustee |
| Rev Joe Duvall | Trustee |
| Rev Michael Aubrey | Trustee |
| Rev Mike Holbrook | Trustee |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Tree Of Life Bookstore | Books | 1500 S WESTERN AVE, Marion, IN 46953 | $1,101,720 |
| Hallmark Management | Food Services | 521 HARMON AVE, Columbus, OH 43223 | $1,041,510 |
| Jda | Media Service Agency | 200 S RANGELINE RD SUITE 209, Carmel, IN 46032 | $187,241 |
| Bricker & Eckler LLP | Legal Services | 100 S THIRD ST, Columbus, OH 43215 | $132,208 |
| Amobee | Marketing | 901 MARSHALL ST SUITE 200, Redwood City, CA 94063 | $129,560 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $12,299,224 |
| Other Expenses | $8,208,789 |
| Grants and Similar Amounts Paid | $5,128,101 |
| Total Fundraising Expense | $432,526 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $8,877,165 | $1,179,544 | $197,002 | $10,253,711 |
| Grants to Domestic Individuals | $5,128,101 | - | - | $5,128,101 |
| Advertising | $2,314,580 | $24,441 | $8,996 | $2,348,017 |
| Occupancy | $1,222,436 | $200,239 | $5,526 | $1,428,201 |
| Depreciation Depletion | $1,061,598 | $265,400 | - | $1,326,998 |
| Other Employee Benefits | $847,147 | $177,796 | $20,918 | $1,045,861 |
| Fees for Services Other | $458,769 | $423,023 | $87,870 | $969,662 |
| Office Expenses | $676,594 | $150,196 | $23,181 | $849,971 |
| Payroll Taxes | $564,675 | $118,512 | $13,943 | $697,130 |
| All Other Expenses | $459,735 | $194,577 | $34,563 | $688,875 |
| Interest | $450,602 | $61,936 | - | $512,538 |
| Pension Plan Contributions | $245,043 | $51,429 | $6,050 | $302,522 |
| Travel | $225,282 | $24,079 | $12,150 | $261,511 |
| Insurance | $157,550 | $17,964 | - | $175,514 |
| Other Expenses | $-2,234,475 | - | $22,277 | $-2,234,475 |
| Total Functional Expenses | $22,314,452 | $2,889,136 | $432,526 | $25,636,114 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $25,636,114 |
| Expenses per Audited Statements | $22,742,488 |
| Total Expenses per Audited Statements | $22,742,488 |
| Expenses Not Reported on Financial Statements | $2,893,626 |
| Other Expense Adjustments | $2,893,626 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deposits | $797,618 |
| Annuity Payment Liability | $489,149 |
| Custodial Funds | $237,500 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| D | State of Ohio Higher Education | 2007-11-01 | $4,790,000 | Ohio christian university 2007 project |
| C | State of Ohio Higher Education | 2007-11-01 | $1,425,000 | Ohio christian university 2007 project |
| B | State of Ohio Higher Education | 2007-11-01 | $1,105,000 | Ohio christian university 2007 project |
| A | State of Ohio Higher Education | 2007-11-01 | $875,000 | Ohio christian university 2007 project |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | - | - | - | - |
| B | - | - | - | - |
| C | - | - | - | - |
| D | - | - | - | - |
“2 of the trustees have a family relationship: dr. Dan tipton is the father of philip tipton.”
“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.”
“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.”
“The university president, other officers, and key employees salaries and benefits are reviewed annually by the board of trustees.”
“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.”
“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.”
“Changes in beneficial interests -365.”
“Change in beneficial interest -365.”
“Scholarships reported as reduction in gross tuition 5,128,101. Payroll protection program - offset to expenses -2,234,475.”
“Scholarships reported as reduction in gross tuition 5,128,101. Payroll protection program - offset to expenses -2,234,475.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 877471 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 793278 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3427212 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2339486 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 8996 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 24441 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2314580 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2348017 |
| IRS990/AllOtherContributionsAmt | 0 | 892726 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 34563 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 194577 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 459735 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 688875 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7404777843 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1476 LANCASTER PIKE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CIRCLEVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43113 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1285 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 500 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 5 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1101720 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 1041510 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 187241 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 132208 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 129560 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1500 S WESTERN AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 521 HARMON AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 200 S RANGELINE RD SUITE 209 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 100 S THIRD ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 901 MARSHALL ST SUITE 200 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | MARION |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | COLUMBUS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | CARMEL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | COLUMBUS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | REDWOOD CITY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | IN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 46953 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 43223 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 46032 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 43215 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 94063 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | TREE OF LIFE BOOKSTORE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | HALLMARK MANAGEMENT |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | JDA |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | BRICKER & ECKLER LLP |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | AMOBEE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | BOOKS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | FOOD SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | MEDIA SERVICE AGENCY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | LEGAL SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | MARKETING |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1615714 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 5128101 |
| IRS990/CYInvestmentIncomeAmt | 0 | -153144 |
| IRS990/CYOtherExpensesAmt | 0 | 8208789 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24559219 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 385675 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 12299224 |
| IRS990/CYTotalExpensesAmt | 0 | 25636114 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 432526 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 26021789 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 708419 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 337164 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 265400 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1061598 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1326998 |
| IRS990/Desc | 0 | HIGHER EDUCATION. OHIO CHRISTIAN UNIVERSITY OFFERS ASSOCIATE, BACHELOR AND MASTERS DEGREES WITH CONCENTRATIONS IN MINISTRY, BUSINESS, TEACHER EDUCATION, AND COUNSELING, SERVICING OVER 4000 STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6579070 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7617191 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 963 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 22314452 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 87870 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 423023 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 458769 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 969662 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| 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/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR JON KULAGA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | REV JOE ATHERLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DR CONNIE BOWMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | REV JOE DUVALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | REV GARY HEIMBACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | REV MIKE HOLBROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PHILIP TIPTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DAN FOUTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DR DAN TIPTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RANDY KNECE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LINDA MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | REV MICHAEL AUBREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | J CRAIG BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | TED W PERRY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 354727 |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 117431 |
| 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/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | VICE-PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1961 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -326239 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 19 |
| IRS990/GovernmentGrantsAmt | 0 | 722988 |
| IRS990/GrantAmt | 0 | 5128101 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 5128101 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 5128101 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 2065800 |
| IRS990/GrossReceiptsAmt | 0 | 28413828 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 19 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 17964 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 157550 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 175514 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 61936 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 450602 |
| IRS990/InterestGrp/TotalAmt | 0 | 512538 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 173095 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 173095 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 5267349 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 5923967 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 7481 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 7762 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 135 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 11201503 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 32654998 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 28893249 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 40094752 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 2392039 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2054563 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2130237 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 34331285 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 35109664 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -326239 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -326239 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 393069 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 27752215 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 27492473 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 5526 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 200239 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1222436 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1428201 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 23181 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 150196 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 676594 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 849971 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 726278 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 706682 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -365 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 20918 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 177796 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 847147 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1045861 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT ACTIVITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT |
| IRS990/OtherExpensesGrp/Desc | 2 | EVENTS |
| IRS990/OtherExpensesGrp/Desc | 3 | PAYROLL PROTECTION PROG |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 50 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 22277 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1381282 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 454172 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24196 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | -2234475 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1381332 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 454172 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 46473 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | -2234475 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1733626 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1524267 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 197002 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1179544 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 8877165 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 10253711 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 486922 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 454315 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 13943 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 118512 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 564675 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 697130 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 6050 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 51429 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 245043 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 302522 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 138449 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 113197 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 244842 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 219043 |
| IRS990/PrincipalOfficerNm | 0 | DR JON S KULAGA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION & FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ROOM & BOARD |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22797896 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1565790 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 22797896 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1565790 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1541766 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 5353312 |
| IRS990/PYInvestmentIncomeAmt | 0 | 243756 |
| IRS990/PYOtherExpensesAmt | 0 | 14834164 |
| IRS990/PYOtherRevenueAmt | 0 | 33480 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 32073572 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2884287 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 16589385 |
| IRS990/PYTotalExpensesAmt | 0 | 36776861 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 33892574 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 385675 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 24232980 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3769748 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 8051209 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/DirectContactLegislatorsInd | 0 | 0 |
| IRS990ScheduleC/GrantsOtherOrganizationsInd | 0 | 0 |
| IRS990ScheduleC/MailingsMembersInd | 0 | 0 |
| IRS990ScheduleC/MediaAdvertisementsInd | 0 | 0 |
| IRS990ScheduleC/OtherActivitiesInd | 0 | 1 |
| IRS990ScheduleC/PaidStaffOrManagementInd | 0 | 0 |
| IRS990ScheduleC/PublicationsOrBroadcastInd | 0 | 0 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.