2025-05-14T13:34:33+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 310971599 Ohio Christian University OHIO 8777628669 1476 Lancaster Pike Circleville OH 43113 RD Saunders President 7404777843 2025-05-14 true true Daren Daiga P01074795 5055022746 2025-05-14 2023 2025-03-06 01:10:19Z RD Saunders 1476 Lancaster Pike Circleville OH 43113 18321548 false X www.ohiochristian.edu X 1961 OH Ohio Christian University prepares students to serve effectively in the church and society by providing a holistic, Christ-centered, biblically integrated education in the Wesleyan tradition. 14 13 501 13 0 0 2914007 2274168 16139769 15427605 553134 255628 146251 -172012 19753161 17785389 3923741 4237080 0 0 8389615 8002824 0 0 347950 8328618 8226487 20641974 20466391 -888813 -2681002 42628373 40357093 8398655 8167165 34229718 32189928 Ohio Christian University (OCU) 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. false false 16171479 4237080 15502034 Higher education Ohio Christian University offers associate, bachelor and masters degrees with concentrations in ministry, business, teacher education, and counseling, servicing over 1,329 students. 16171479 true true false false false false false false true true false false false true false true false true false false false false false true false false false true true true false false false false false false false false false false false false false false false true true false false true 1487 0 true 501 true false false false false false false false false false false false false X 14 13 true false false false false true true true true false false true true true true true true true true false OH X Mark Lattimer 8777628669 1476 Lancaster Pike Circleville OH 43113 Dr Ronald E Smith President 40.0 X X 274673 0 104599 Philip Tipton Secretary 0.3 X X 0 0 0 Rev Mike Holbrook Chairman 0.3 X X 0 0 0 Dr Connie Bowman Trustee 0.3 X 0 0 0 Dr Dan Tipton Trustee 0.3 X 0 0 0 Dr Janet Blackstone Trustee 0.3 X 0 0 0 Dr Ron Adkins Trustee (part year) 0.3 X 0 0 0 James O'Leary Trustee 0.3 X 0 0 0 Keith Stevenson Trustee 0.3 X 0 0 0 Linda Miller Trustee 0.3 X 0 0 0 Randy Knece Trustee 0.3 X 0 0 0 Rev Dan Jordan Trustee 0.3 X 0 0 0 Rev Frank Skies Trustee 0.3 X 0 0 0 Rev Gary Heimbach Trustee 0.3 X 0 0 0 Rev Joe Atherly Trustee 0.3 X 0 0 0 Dr Donald Tucker Provost 40.0 X 114769 0 5302 Matthew Johnson VP of University Advancement 40.0 X 53574 0 4893 Silvia Lucaschi-Decker VP of Enrollment 40.0 X 103385 0 19140 Ted W Perry EVP of Finance & Operations 40.0 X 123574 0 13691 669975 0 147625 4 false true false Hallmark Management 1570 Fishiner Rd Columbus OH 43221 Food Services 1305829 Slingshot 1500 S Western Ave Marion IN 46953 Bookstore services 566263 Google Ads 1600 Amphitheatre Pkwy Mountain View CA 94043 Advertising services 407591 LRAP 1011 Warrenville Rd Lisle IL 60532 Enrollment services 169869 4 46845 8190 210632 2008501 2274168 Tuition and fees 611310 13471041 13471041 Auxiliary enterprises 611310 1878176 1878176 78388 78388 0 0 15427605 244117 244117 11511 11511 75362 316965 -241603 0 -241603 -241603 197291 197291 0 0 0 0 17065 46845 21903 -4838 -4838 74429 74429 0 0 74429 17785389 15502034 0 9187 4237080 4237080 0 0 943282 355395 587887 5751902 5011102 548084 192716 122866 97198 22492 3176 690898 559015 118992 12891 493876 374142 105194 14540 56377 56377 65916 65916 28022 28022 269182 117641 141885 9656 985244 964427 20817 520993 354285 143022 23686 502242 401794 100448 1176992 1048352 127874 766 334132 281690 46904 5538 19003 17112 1891 440615 387199 53416 1099353 1010132 89221 189710 165507 24203 Student Activities 1387030 1387030 Bad Debt 675555 675555 Other Events 16556 13114 1719 1723 459565 353691 43433 62441 20466391 16171479 3946962 347950 500 500 6211392 2888030 134660 1115560 975267 844081 0 0 269100 247275 359278 426693 41186514 14307049 27486142 26879465 6618574 6395689 1008808 0 796345 328107 42628373 40357093 357975 466151 29765 40821 6136600 5887200 0 1005012 669500 869303 1103493 8398655 8167165 X 27561218 23866434 6668500 8323494 34229718 32189928 42628373 40357093 X -2681002 635236 5976 X false true X true true true X 1615714 6190715 3983848 2914007 2274168 16978452 0 0 1615714 6190715 3983848 2914007 2274168 16978452 1087485 15890967 173095 177291 320283 515766 330990 1517425 68960 46750 61950 177660 0 0 0 0 74429 74429 18747966 93221374 0.8476 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC. INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 74429.0, COLUMN F - 74429.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5365100 101972 514871 177250 25669 5779024 4980108 211050 377575 182000 21633 5365100 5447452 247516 -524887 167000 22973 4980108 4372978 212802 884964 23292 5447452 3816282 192970 379832 16106 4372978 0.0047 0.9953 0.0 true false 2066087 2066087 36371758 12685662 23686096 2060208 1473681 586527 688461 147706 540755 26879465 Other liabilities Refunds due to students 306109 Annuities and other split interest liabilities 462542 Finance lease obligation 334842 1103493 14500367 635236 344844 980080 13520287 28022 4237080 4265102 17785389 16540157 338868 338868 16201289 28022 4237080 4265102 20466391 Schedule D, Part V Lines 1a - 1g, column (b) - (e) The prior four years of endowment activity has been updated to reflect the corrected balances to more accurately reflect the endowment activity as reported in the audited financial statements. Schedule D, Part V, Line 4 Intended uses of endowment funds The intended use of the endowment funds is primarily to support student scholarships. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in beneficial interests - 5976 Rental expenses - 316965 Fundraising event expenses - 21903 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 4237080 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental expenses - 316965 Fundraising event expenses - 21903 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 4237080 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University receives financial aid assistance in the form of Pell and Federal Work Study Programs. Golf Outing 63910 46845 17065 13211 8692 0 0 63910 46845 17065 13211 8692 21903 -4838 true Scholarships 772 4237080 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Federal and state grant aid eligibility is derived from the student's completed FAFSA application. The FAFSA is reviewed by a financial aid administrator to determine eligibility. Awards for federal and/or state grant aid is processed after careful evaluation of the student's completed application, the student's admissions status with the university, the student's enrollment status for the payment period, the aggregate lifetime and annual eligibility the student has remaining, and the available awarding process within the student's cost of attendance at the University. No cash changes hands and funds are directly applied to student accounts. X X true true X X false false false false false false false false false Dr Ronald E Smith President 238201 0 36472 0 0 0 32088 0 72511 0 379272 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The President received a gross-up payment to cover the portion of payroll taxes the University would have paid had he been subject to FICA instead of SECA. This is included in taxable compensation. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. The President met the qualifications for and received a ministerial housing allowance during the tax year. A Ohio Higher Education Facility Commission 346849674 66756BUG3 2007-07-16 8400000 Refinancing of 2006 and 2007 bonds, new building purchase and construction false false false A 2185000 8411511 678911 168000 2761834 4802766 2007 true false true true A false false false false 0.0 false false false A false false false false false false false false false A false Schedule K, Part II, Line 3 The amount recorded as total proceeds of issues for Bond A is graeter than the issue price for the bond due to the inclusion of investment earnings. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee of the Board of Trustees shall consist of the Chair, Secretary, the Chairs of each Board Committee, and the President of the University (ex-officio). The Executive Committee shall meet as often as necessary to transact business that may arise between the meetings of the Board. The actions of the Executive Committee shall be subject to Board approval. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Dr. Dan Tipton, Trustee, and Philip Tipton, Trustee - Family relationship Form 990, Part VI, Line 7a Members or stockholders electing members of governing body A minimum of two (2) representatives from each district of Churches of Christ in Christian Union (CCCU) will be submitted by their respective District Board of Trustees and then one (1) of which from each district will be elected by the University Board of Trustees and ratified by the General Board of Trustees for a three (3) year term. The fifteen (15) at-large members shall be elected by the University Board of Trustees from a list of nominees presented by the University Board of Trustees and ratified by the General Board of Trustees of the CCCU. Six (6) of the fifteen (15) trustees-at-large must be from CCCU. The Board of Trustees shall employ a President to supervise the operation of the University. The Board of Trustees shall submit their nominee for President of Ohio Christian University to the General Board of the Churches of Christ in Christian Union for ratification and final approval. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The Trustees may not at any time sell, lease, exchange, mortgage, pledge, transfer or otherwise dispose of 50% or more of University assets without the expressed approval of the General Board of the CCCU. The bylaws may be amended by the Board of Trustees, subject to approval by the General Board of the CCCU, with an affirmative vote of members present and voting at any regular meeting or special meeting providing that such resolution is contained in the notice of the meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires board members and officers to update their conflict of interest statements annually. These statements are reviewed by The Office of Human Resources. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation of the University President and other officers is reviewed annually by the board of trustees. Comparability data is used and the deliberation and decision is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Line 15a Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other program revenue - Total Revenue: 78388, Related or Exempt Function Revenue: 78388, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc. Income - Total Revenue: 74429, Related or Exempt Function Revenue: 74429, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in beneficial interests - 5976; Churches of Christ in Christian Union 1553 Lancaster Pike Circleville OH 45601 314443130 Church OH 501(c)(3) 1 NA false Charitable Remainder Unitrust (1) Charitable Remainder Unitrust FL Ohio Christian University Trust true false false true false false false false false false false false false false false false false false false true