Civic Intelligence

Ohio Christian University

990 • Fiscal year 2021 • EIN 31-0971599

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 10, 2022

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

56th percentile

0.26x

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

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

65th percentile

0.49x

Higher debt load relative to revenue than 65% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

16th percentile

-2.4%

Higher net margin than 16% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

68th percentile

$327,808

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

29th percentile

3.1%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

26th percentile

-1.2%

Faster revenue growth than 26% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Assets

Up

$48,159,403

Up $1,449,993 (+3.1%) from 2020

Net Assets

Up

$35,605,584

Up $495,920 (+1.4%) from 2020

Liabilities

Up

$12,553,819

Up $954,073 (+8.2%) from 2020

Revenue

Down

$25,713,665

Down $308,124 (-1.2%) from 2020

Expenses

Up

$26,323,571

Up $687,457 (+2.7%) from 2020

Net Income

Down

-$609,906

Down $995,581 (-258%) from 2020

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

2021

Assets$48,159,403
Liabilities$12,553,819
Net Assets$35,605,584

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

2021

Revenue$25,713,665
Expenses$26,323,571
Net Income-$609,906
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 10, 2022
Return Version
2020v4.1
Gross Receipts
$25,930,952
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$28,893,249$27,843,742▼ $1,049,507
Savings and Temporary Cash Investments$8,051,209$10,333,641▲ $2,282,432
Investments Other Securities$5,923,967$7,289,635▲ $1,365,668
Accounts Receivable$2,339,486$1,250,463▼ $1,089,023
Other Notes and Loans Receivable, Net$454,315$420,310▼ $34,005
Prepaid Expenses and Deferred Charges$219,043$207,085▼ $11,958
Pledges and Grants Receivable$113,197$113,197→ $0
Investments Program Related$7,762$15,302▲ $7,540
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$46,709,410$48,159,403▲ $1,449,993
Other Assets Total$706,682$685,528▼ $21,154
Liabilities
Tax Exempt Bond Liabilities$6,814,800$6,600,400▼ $214,400
Mortgage Notes Payable Secured by Investment Property$2,130,237$4,235,354▲ $2,105,117
Other Liabilities$1,524,267$1,096,110▼ $428,157
Accounts Payable and Accrued Expenses$793,278$607,866▼ $185,412
Deferred Revenue$337,164$14,089▼ $323,075
Total Liabilities$11,599,746$12,553,819▲ $954,073
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,492,473$27,538,076▲ $45,603
Net Assets With Donor Restrictions$7,617,191$8,067,508▲ $450,317
Total Net Assets Fund Balance$35,109,664$35,605,584▲ $495,920
Total Liabilities and Net Assets / Fund Balance$46,709,410$48,159,403▲ $1,449,993

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,781,889$9,081,217$34,863,106
Equipment$836,976$1,738,666$2,575,642
Leasehold Improvements$395,606$935,696$1,331,302
Other Land Buildings$199,314$575,980$775,294
Land$629,957-$629,957
Other Securities$40,580--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$5,441,212$216,840▲ $1,229,839-$6,887,891
2019$4,868,520$192,968▲ $379,724-$5,441,212
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Jon KulagaPresidentFT$276,778$51,030$327,808
Ted W PerryVice-presidentFT$107,961-$107,961

Highest Paid Contractors

ContractorServicesLocationCompensation
Hallmark ManagementFood Services521 HARMON AVE, Columbus, OH 43223$1,055,599
EabEnrollment Services1920 E PARHAM RD, Richmond, VA 23228$903,480
Tree Of Life BookstoreBooks1500 S WESTERN AVE, Marion, IN 46953$858,553
LrapEnrollment Services1011 WARRENSVILLE RD, Lisle, IL 60532$130,497
Accurate Heating And CoolingHvac3001 RIVER RD, Chillicothe, OH 45601$120,636
Revenue and Support

Revenue Composition

Contributions and Grants
$6,190,715
Program Service Revenue
$19,148,231
Investment Income
$305,759
Other Revenue
$68,960
All Other Contributions
$715,206
Change in Net Assets
$-609,906

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,273,753
Revenue Not Reported on Financial Statements
$4,439,912
Revenue Not Reported on Form 990
$1,105,826
Other Revenue Adjustments
$4,439,912
Total Revenue per Audited Statements
$22,379,579
Total Revenue per Form 990
$25,713,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,804,098
Salaries, Compensation, and Employee Benefits$9,819,213
Grants and Similar Amounts Paid$4,700,260
Total Fundraising Expense$380,120
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,860,828$1,159,434$174,101$8,194,363
Grants to Domestic Individuals$4,700,260--$4,700,260
Fees for Services Other$1,152,371$252,547$89,380$1,494,298
Occupancy$1,151,171$218,674$4,363$1,374,208
Depreciation Depletion$996,471$249,118-$1,245,589
Advertising$1,214,090$13,639$12,035$1,239,764
Other Employee Benefits$660,520$181,277$10,104$851,901
Office Expenses$461,517$298,387$10,214$770,118
Payroll Taxes$436,888$112,023$11,202$560,113
Interest$14,699$461,478-$476,177
Pension Plan Contributions$166,012$42,567$4,257$212,836
All Other Expenses$142,024-$59,850$201,874
Travel$179,984$17,253$3,219$200,456
Insurance$144,729$18,829-$163,558
Other Expenses$12,612$2,548,735$1,343$13,955
Total Functional Expenses$20,369,490$5,573,961$380,120$26,323,571

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$26,323,571
Expenses per Audited Statements$21,883,659
Total Expenses per Audited Statements$21,883,659
Expenses Not Reported on Financial Statements$4,439,912
Other Expense Adjustments$4,439,912
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,033
Fundraising Direct Expenses$12,073
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$81,033$81,033$12,073$68,960
Total Events$81,033$81,033$12,073$68,960
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$450,795
Annuity Payment Liability$432,099
Custodial Funds$213,216

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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
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
2022-01-10
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
731
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 11,859.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in beneficial interest 11,859.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Scholarships reported as reduction in gross tuition 4,700,260. Payroll protection program - offset to expenses -248,275. Fundraising expenses netted against revenue -12,073.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Scholarships reported as reduction in gross tuition 4,700,260. Payroll protection program - offset to expenses -248,275. Fundraising expenses netted against revenue -12,073.

Raw XML AppendixShowing 400 of 834 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/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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/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 DAN TIPTON
IRS990/Form990PartVIISectionAGrp/PersonNm8RANDY KNECE
IRS990/Form990PartVIISectionAGrp/PersonNm9LINDA MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm10REV MICHAEL AUBREY
IRS990/Form990PartVIISectionAGrp/PersonNm11REV FRANK SKIES
IRS990/Form990PartVIISectionAGrp/PersonNm12REV KENNETH OXLEY
IRS990/Form990PartVIISectionAGrp/PersonNm13KEITH STEVENSON
IRS990/Form990PartVIISectionAGrp/PersonNm14JAMES O'LEARY
IRS990/Form990PartVIISectionAGrp/PersonNm15DR JANET BLACKSTONE
IRS990/Form990PartVIISectionAGrp/PersonNm16TED W PERRY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0327808
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/ReportableCompFromOrgAmt16107961
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/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/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt012073
IRS990/FundraisingGrossIncomeAmt081033
IRS990/GainOrLossGrp/OtherAmt0128468
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GovernmentGrantsAmt05475509
IRS990/GrantAmt04700260
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt04700260
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt04700260
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0333682
IRS990/GrossReceiptsAmt025930952
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt018829
IRS990/InsuranceGrp/ProgramServicesAmt0144729
IRS990/InsuranceGrp/TotalAmt0163558
IRS990/InterestGrp/ManagementAndGeneralAmt0461478
IRS990/InterestGrp/ProgramServicesAmt014699
IRS990/InterestGrp/TotalAmt0476177
IRS990/InvestmentIncomeGrp/ExclusionAmt0177291
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0177291
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05923967
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt07289635
IRS990/InvestmentsProgramRelatedGrp/BOYAmt07762
IRS990/InvestmentsProgramRelatedGrp/EOYAmt015302
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt082
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012331559
IRS990/LandBldgEquipBasisNetGrp/BOYAmt028893249
IRS990/LandBldgEquipBasisNetGrp/EOYAmt027843742
IRS990/LandBldgEquipCostOrOtherBssAmt040175301
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0205214
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
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/BOYAmt02130237
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04235354
IRS990/NetAssetsOrFundBalancesBOYAmt035109664
IRS990/NetAssetsOrFundBalancesEOYAmt035605584
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0128468
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0128468
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt068960
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt068960
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01093967
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt027492473
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt027538076
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt04363
IRS990/OccupancyGrp/ManagementAndGeneralAmt0218674
IRS990/OccupancyGrp/ProgramServicesAmt01151171
IRS990/OccupancyGrp/TotalAmt01374208
IRS990/OfficeExpensesGrp/FundraisingAmt010214
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0298387
IRS990/OfficeExpensesGrp/ProgramServicesAmt0461517
IRS990/OfficeExpensesGrp/TotalAmt0770118
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0706682
IRS990/OtherAssetsTotalGrp/EOYAmt0685528
IRS990/OtherChangesInNetAssetsAmt011859
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt010104
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0181277
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0660520
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0851901
IRS990/OtherExpensesGrp/Desc0STUDENT AID REPAYMENT
IRS990/OtherExpensesGrp/Desc1STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc2BAD DEBT
IRS990/OtherExpensesGrp/Desc3EVENTS
IRS990/OtherExpensesGrp/FundraisingAmt052
IRS990/OtherExpensesGrp/FundraisingAmt11343
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02548735
IRS990/OtherExpensesGrp/ProgramServicesAmt01387363
IRS990/OtherExpensesGrp/ProgramServicesAmt1687951
IRS990/OtherExpensesGrp/ProgramServicesAmt212612
IRS990/OtherExpensesGrp/TotalAmt02548735
IRS990/OtherExpensesGrp/TotalAmt11387415
IRS990/OtherExpensesGrp/TotalAmt2687951
IRS990/OtherExpensesGrp/TotalAmt313955
IRS990/OtherLiabilitiesGrp/BOYAmt01524267
IRS990/OtherLiabilitiesGrp/EOYAmt01096110
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0174101
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01159434
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06860828
IRS990/OtherSalariesAndWagesGrp/TotalAmt08194363
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0454315
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0420310
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011202
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0112023
IRS990/PayrollTaxesGrp/ProgramServicesAmt0436888
IRS990/PayrollTaxesGrp/TotalAmt0560113
IRS990/PensionPlanContributionsGrp/FundraisingAmt04257
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt042567
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0166012
IRS990/PensionPlanContributionsGrp/TotalAmt0212836
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0113197
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0113197
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0219043
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0207085
IRS990/PrincipalOfficerNm0DR JON S KULAGA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/BusinessCd1611310
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1ROOM & BOARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017501939
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11493715
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017501939
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11493715
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01615714
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt05128101
IRS990/PYInvestmentIncomeAmt0-153144
IRS990/PYOtherExpensesAmt08208789
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt024559219
IRS990/PYRevenuesLessExpensesAmt0385675
IRS990/PYSalariesCompEmpBnftPaidAmt012299224
IRS990/PYTotalExpensesAmt025636114
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt026021789
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-609906
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00

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
2021Detailed filing. Detailed filing data is available for this year.$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