2014-05-15T15:01:45-05:00 2013-06-30 310210560 BATTELLE RIPPE KINGSTON LLP 1077 CELESTIAL STREET CINCINNATI OH 452021696 990 2012-07-01 310643552 CINCINNATI CHRISTIAN UNIVERSITY CINC 5132448100 2700 GLENWAY AVENUE CINCINNATI OH 452043200 KEN TRACY 5132448100 2014-05-15 1 MELISSA MONTAG P01329721 5132411375 2012 2015-11-30 17:44:51Z KEN TRACY 2700 GLENWAY AVENUE CINCINNATI OH 452043200 17709063 0 X WWW.CCUNIVERSITY.EDU X 1924 OH TO EDUCATE PERSONS FOR THE MINISTRY AND CHURCH-RELATED LEADERSHIP VOCATIONS. 20 20 671 0 0 0 3191994 2899839 7984758 7748224 256228 547843 -69265 -48197 11363715 11147709 0 0 0 0 6629221 6179525 0 2534 351357 4860322 4730944 11489543 10913003 -125828 234706 21011741 26329650 10944104 16045380 10067637 10284270 THE MISSION OF CINCINNATI CHRISTIAN UNIVERSITY IS TO TEACH MEN AND WOMEN TO LIVE BY BIBLICAL PRINCIPLES AND TO EQUIP AND EMPOWER THEM WITH CHARACTER, SKILLS, INSIGHT, AND VISION TO LEAD THE CHURCH AND TO IMPACT SOCIETY FOR CHRIST. 0 0 7732470 7587725 INSTRUCTION AND SUPPORT SERVICES: TEACHING AND SUPPORT SERVICES FOR DEGREE PROGRAMS INCLUDING GRADUATE AND UNDERGRADUATE. DEGREES INCLUDE ASSOCIATES, BACHELORS, AND MASTERS. 170291 143554 STUDENT SERVICES: INCLUDES ACTIVITIES SUCH AS ADMISSIONS, ENROLLMENT, AND FINANCIAL AID. ALSO INCLUDES ALL CAMPUS ACTIVITIES. 490525 20624 STUDENT AID: INVOLVES DISCOUNTED TUITION THROUGH INSTITUTIONAL AND GOVERNMENT PROGRAMS. 8393286 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 78 0 1 671 1 0 0 0 0 0 1 1 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X MR RANDY KOEHLER 5132448449 2700 GLENWAY AVENUE CINCINNATI OH 452043200 BECKY BENNETT 1.00 X 0 0 0 BOB BURKHARDT 1.00 X 0 0 0 JOHN CAMPBELL 1.00 X 0 0 0 BOB CHERRY 1.00 X 0 0 0 CHET FULLER 1.00 X 0 0 0 DAN GARRETT 1.00 X 0 0 0 DAVID HALE 1.00 X 0 0 0 JON HUSKINGS 1.00 X 0 0 0 ARCHIE BROWN 1.00 X X 0 0 0 BRUCE MAXWELL 1.00 X 0 0 0 LINDA MIRANTE 1.00 X 0 0 0 TOM MOLL 1.00 X 0 0 0 GERALD MORELAND 1.00 X 0 0 0 BILL MOSSBARGER 1.00 X 0 0 0 VALERIE REED 1.00 X 0 0 0 JIM SCOTT 1.00 X 0 0 0 CHARLES WHITE 1.00 X 0 0 0 MARK STIER 1.00 X 0 0 0 DAVID STOKES 1.00 X 0 0 0 RON THIGPEN 1.00 X 0 0 0 TOM THATCHER 50.00 X 58861 0 0 DAVID FAUST 50.00 1.00 X 100651 0 0 CHARLES ABBOTT 50.00 1.00 X 98270 0 0 JOHN WEATHERLY 50.00 X 82582 0 0 340364 0 0 1 0 0 0 0 28635 458348 2412856 29108 2899839 TUITION & FEES 900099 7584046 7584046 SPONSORED PROGRAMS 900099 143554 143554 EDUCATION SERVICES 900099 20624 20624 7748224 126720 126720 4414152 8500 3969883 31646 444269 -23146 421123 421123 2507949 2559825 -51876 -51876 MISCELLANEOUS 900099 3679 3679 3679 11147709 7751903 0 495967 X 257782 257782 5307736 4538674 624551 144511 69992 55426 12239 2327 371008 293412 61355 16241 173007 125545 38489 8973 14107 14107 54017 43530 8675 1812 2534 2534 55897 38415 15133 2349 131683 112727 12921 6035 38488 27722 576 10190 329072 250334 65130 13608 885851 729524 104218 52109 MISCELLANEOUS 628185 347543 242459 38183 CONTRACT SERVICES 416723 139113 276755 855 STUDENT AID 396647 396647 TECHNOLOGY NEEDS 299887 142894 141294 15699 1480387 1151780 292676 35931 10913003 8393286 2168360 351357 0 0 282532 286987 292006 152456 459994 272547 154863 171095 257403 232760 29764497 15710248 14432458 14054249 4235224 10240585 642960 578774 254301 340197 21011741 26329650 445336 472130 10094520 15067582 404248 505668 10944104 16045380 X 3843602 3575609 1984096 2173852 4239939 4534809 10067637 10284270 21011741 26329650 X 234706 -20408 2335 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3966974 294870 495046 1352987 3403903 3845955 300557 -50840 128698 3966974 3000091 611891 345410 111437 3845955 2820329 130839 146012 97089 3000091 2840775 385936 -306908 99474 2820329 0 0 1650005 1650005 16630258 7805126 8825132 7065013 5305701 1759312 4419221 2599421 1819800 14054249 ADVANCE TUITION 492483 DEPOSITS HELD FOR OTHERS 13185 505668 X 13582418 -20408 2455117 2434709 11147709 0 11147709 13365785 2452782 2452782 10913003 0 10913003 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE UNIVERSITY'S ENDOWMENTS HAVE BEEN ESTABLISHED MAINLY FOR SCHOLARSHIPS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF CCU AND THE FOUNDATION AND HAS CONCLUDED THAT NO UNCERTAIN TAX POSITIONS HAVE BEEN TAKEN THAT REQUIRES ADJUSTMENT TO OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. CCU AND THE FOUNDATION FILE A U.S. FEDERAL TAX RETURN. GENERALLY, CCU IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR FISCAL YEARS BEFORE JUNE 30, 2010. CCU HAS NO EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECOVERED PLEDGES 2,335. COST OF GOODS SOLD 2,559,825. WRITE OFF OF BOND CLOSING COSTS -107,043. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,559,825. WRITE OFF OF BOND CLOSING COSTS -107,043. CLOSING COSTS 0 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 SCHOLARSHIPS AND STUDENT LOANS ARE BASED ON FINANCIAL NEED, ACADEMIC PERFORMANCE, AND ARE USED IN STUDENT RECRUITING. A NONDISCRIMINATORY POLICY IS USED TO AWARD SCHOLARSHIPS. X 6 28904 AVG DAILY TRADING VALUE X MISC INKIND 5 204 VALUE SUPPLIED BY DONOR 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FINANCE COMMITTEE. THE FORM 990 IS THEN PRESENTED TO THE FULL BOARD OF TRUSTEES FOR ACCEPTANCE AND RELEASE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, TRUSTEE AND KEY EMPLOYEE WILL BE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. ANY CONFLICTS MUST BE DISCLOSED AT THE TIME OF SIGNING. ANY FUTURE MATTERS PERTAINING TO SUCH A CONFLICT WOULD PROHIBIT THE INDIVIDUAL FROM PARTICIPATING IN THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 THE PAY SCALE MUST BE FAIR AND REASONABLE. THERE IS SOME FLEXIBILITY FOR THE ADMINISTRATION AND/OR THE TRUSTEES TO AWARD PAY BASED ON MERIT, YEARS OF SERVICE OR OTHER CONSIDERATIONS. IN ADDITION, THE PAY SCALE NEEDS TO FALL WITHIN THE FOLLOWING SET OF BOUNDARIES AND CRITERIA: ABHE NORMS, EMPLOYERS RESOURCE ASSOCIATION NORMS, THE ORGANIZATION'S COLLECTIVE "CONSCIENCE", COMMON SENSE IN CONSIDERATION OF THE SENSIBILITIES OF THE ORGANIZATION'S OWN EMPLOYEES AND SUPPORTERS. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY DISTRIBUTES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE BETTER BUSINESS BUREAU AND EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY. ALL OTHER FUNCTIONAL EXPENSES FORM 990, PART IX, LINE 24E UTILITIES: PROGRAM SERVICE EXPENSES 211,230. MANAGEMENT AND GENERAL EXPENSES 41,923. FUNDRAISING EXPENSES 9,414. TOTAL EXPENSES 262,567. BAD DEBTS: PROGRAM SERVICE EXPENSES 201,005. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 201,005. OPERATIONS & MAINTENANCE: PROGRAM SERVICE EXPENSES 136,634. MANAGEMENT AND GENERAL EXPENSES 26,568. FUNDRAISING EXPENSES 5,551. TOTAL EXPENSES 168,753. ATHLETIC PROGRAMS: PROGRAM SERVICE EXPENSES 136,793. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,793. DUES, SUBSCRIPTIONS, MEMBERSHIPS: PROGRAM SERVICE EXPENSES 125,296. MANAGEMENT AND GENERAL EXPENSES 8,022. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 133,318. SCHOLARSHIPS-INSTITUTIONS: PROGRAM SERVICE EXPENSES 93,878. MANAGEMENT AND GENERAL EXPENSES 9,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,878. ADVERTISING, PROMOTIONS: PROGRAM SERVICE EXPENSES 48,340. MANAGEMENT AND GENERAL EXPENSES 37,348. FUNDRAISING EXPENSES 8,736. TOTAL EXPENSES 94,424. PHOTOCOPY: PROGRAM SERVICE EXPENSES 19,830. MANAGEMENT AND GENERAL EXPENSES 56,211. FUNDRAISING EXPENSES 2,790. TOTAL EXPENSES 78,831. CONSULTING: PROGRAM SERVICE EXPENSES 19,332. MANAGEMENT AND GENERAL EXPENSES 52,950. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,282. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 55,507. MANAGEMENT AND GENERAL EXPENSES 6,163. FUNDRAISING EXPENSES 695. TOTAL EXPENSES 62,365. FOOD & BEVERAGE: PROGRAM SERVICE EXPENSES 31,120. MANAGEMENT AND GENERAL EXPENSES 5,271. FUNDRAISING EXPENSES 308. TOTAL EXPENSES 36,699. STUDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 26,752. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,752. POSTAGE & SHIPPING: PROGRAM SERVICE EXPENSES 14,708. MANAGEMENT AND GENERAL EXPENSES 6,740. FUNDRAISING EXPENSES 4,943. TOTAL EXPENSES 26,391. REPAIRS: PROGRAM SERVICE EXPENSES 2,547. MANAGEMENT AND GENERAL EXPENSES 16,289. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,836. SPONSORED PROGRAMS: PROGRAM SERVICE EXPENSES 6,746. MANAGEMENT AND GENERAL EXPENSES 5,822. FUNDRAISING EXPENSES 3,494. TOTAL EXPENSES 16,062. OFF CAMPUS WORK STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,098. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,098. PRINTING & PUBLICATION: PROGRAM SERVICE EXPENSES 1,350. MANAGEMENT AND GENERAL EXPENSES 8,490. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,840. EQUIPMENT RENTAL & MAINTENANCE: PROGRAM SERVICE EXPENSES 7,929. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,929. CAMPUS MINISTRY: PROGRAM SERVICE EXPENSES 6,668. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,668. BOOKS & PERIODICALS: PROGRAM SERVICE EXPENSES 4,154. MANAGEMENT AND GENERAL EXPENSES 903. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,057. RESIDENT DIRECTORS AND ASSISTANTS: PROGRAM SERVICE EXPENSES 1,961. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,961. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 878. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 878. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: RECOVERED PLEDGES 2,335. THE CURRENT YEAR'S FINANCIAL STATEMENTS HAVE BEEN AUDITED BY INDEPENDENT ACCOUNTANTS SELECTED BY AND OVERSEEN BY AN AUDIT COMMITTEE AS IN YEARS PAST. THERE IS NO DEPARTURE IN PROCEDURE FROM PRIOR YEARS. CCU MANAGEMENT COMPANY 2700 GLENWAY AVENUE CINCINNATI OH 45204 364717771 VARIOUS RENTAL & OTHER ACTIVITIES ASSOCIATED WITH OPERATING AN RV RESORT FL 766263 2314934 CINCINNATI CHRISTAN FOUNDATION CINCINNATI CHRISTIAN UNIVERSITY FOUNDATION 2700 GLENWAY AVE CINCINNATI OH 45204 453985463 PROVIDE FINANCIAL AND OTHER SUPPORT FOR CINCINNATI CHRISTIAN UNIVERSITY OH 501(C)(3) LINE 11A, I CINCINNATI CHRITIAN UNIVERSITY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0