CINCINNATI CHRISTIAN UNIVERSITY: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: CINCINNATI CHRISTIAN UNIVERSITY (EIN 31-0643552)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-14
IRS object ID: 201201359349303210
Schema version: 2010v3.4
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-14T12:05:39-05:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RIPPE & KINGSTON CO PSC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1077 CELESTIAL STREET	AddressLine1
City	CINCINNATI	City
State	OH	State
ZIP Code	45202	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	310643552	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CINCINNATI CHRISTIAN UNIVERSITY	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CINC	NameControl
Phone	5132448131	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2700 GLENWAY AVENUE	AddressLine1
City	CINCINNATI	City
State	OH	State
ZIP Code	452043200	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID M FAUST	Name
Title	DIRECTOR	Title
Phone	5132448131	Phone
Date Signed	2012-05-14	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	5132411375	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DAVID M FAUST	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2819 CLAYPOLE AVE	AddressLine1
City	CINCINNATI	City
State	OH	State
ZIP Code	45204	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	15030284	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Other	X	TypeOfOrganizationOther
Type Of Org Other Description	EDU	TypeOfOrgOtherDescription
Year Formation	1924	YearFormation
State Legal Domicile	OH	StateLegalDomicile
Activity Or Mission Description	TO EDUCATE PERSONS FOR THE MINISTRY AND CHURCH-RELATED LEADERSHIP VOCATIONS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	20	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	20	NbrIndependentVotingMembers
Total Nbr Employees	689	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	3383759	ContributionsGrantsPriorYear
Contributions Grants Current Year	3015601	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	8312981	ProgramServiceRevenuePriorYear
Program Service Revenue CY	8460557	ProgramServiceRevenueCY
Investment Income Prior Year	161140	InvestmentIncomePriorYear
Investment Income Current Year	255883	InvestmentIncomeCurrentYear
Other Revenue Prior Year	195364	OtherRevenuePriorYear
Other Revenue Current Year	92210	OtherRevenueCurrentYear
Total Revenue Prior Year	12053244	TotalRevenuePriorYear
Total Revenue Current Year	11824251	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	6372692	SalariesEtcPriorYear
Salaries Etc Current Year	6661966	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	108003	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	540885	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4973912	OtherExpensePriorYear
Other Expenses Current Year	5235815	OtherExpensesCurrentYear
Total Expenses Prior Year	11454607	TotalExpensesPriorYear
Total Expenses Current Year	11897781	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	598637	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-73530	RevenuesLessExpensesCY
Total Assets BOY	21654738	TotalAssetsBOY
Total Assets EOY	21405429	TotalAssetsEOY
Total Liabilities BOY	12013546	TotalLiabilitiesBOY
Total Liabilities EOY	11064203	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	9641192	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	10341226	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	8310669	Expense
Revenue	8287470	Revenue
Description	INSTRUCTION AND SUPPORT SERVICES: TEACHING AND SUPPORT SERVICES FOR DEGREE PROGRAMS INCLUDING GRADUATE AND UNDERGRADUATE. DEGREES INCLUDE ASSOCIATES, BACHELORS, AND MASTERS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	187090	Expense
Revenue	156911	Revenue
Description	STUDENT SERVICES: INCLUDES ACTIVITIES SUCH AS ADMISSIONS, ENROLLMENT, AND FINANCIAL AID. ALSO INCLUDES ALL CAMPUS ACTIVITIES.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	518620	Expense
Revenue	16176	Revenue
Description	STUDENT AID: INVOLVES DISCOUNTED TUITION THROUGH INSTITUTIONAL AND GOVERNMENT PROGRAMS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	9016379	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	689	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	20	NbrVotingGoverningBodyMembers
Number Independent Voting Members	20	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
Own Website	X	OwnWebsite
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CHARLES O ABBOTT	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	5132448448	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2700 GLENWAY AVENUE	AddressLine1
City	CINCINNATI	City
State	OH	State
ZIP Code	452043200	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (23 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
BECKY BENNETT
TRUSTEE	1.00	X	0	0	0
BOB BURKHARDT
TRUSTEE	1.00	X	0	0	0
JOHN CAMPBELL
TRUSTEE	1.00	X	0	0	0
BOB CHERRY
TRUSTEE	1.00	X	0	0	0
CHET FULLER
TRUSTEE	1.00	X	0	0	0
DAN GARRETT
TRUSTEE	1.00	X	0	0	0
DAVID HALE
TRUSTEE	1.00	X	0	0	0
JON HUSKINGS
TRUSTEE	1.00	X	0	0	0
RAY LINN
TRUSTEE	1.00	X	0	0	0
BRUCE MAXWELL
TREASURER/TRUSTEE	1.00	X	0	0	0	X
LINDA MIRANTE
TRUSTEE	1.00	X	0	0	0
TOM MOLL
TRUSTEE	1.00	X	0	0	0
GERALD MORELAND
TRUSTEE	1.00	X	0	0	0
BILL MOSSBARGER
TRUSTEE	1.00	X	0	0	0
VALERIE REED
TRUSTEE	1.00	X	0	0	0
JIM SCOTT
TRUSTEE	1.00	X	0	0	0
BRUCE STECKLEY
TRUSTEE	1.00	X	0	0	0
MARK STIER
TRUSTEE	1.00	X	0	0	0
DAVID STOKES
TRUSTEE	1.00	X	0	0	0
RON THIGPEN
TRUSTEE	1.00	X	0	0	0
JON WEATHERLY
SECRETARY	40.00		86383	0	0	X
DAVID FAUST
PRESIDENT	40.00		94595	0	0	X
CHUCK ABBOTT
CFO	40.00		76204	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	257182	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	23605	MembershipDues
Government Grants	402470	GovernmentGrants
All Other Contributions	2589526	AllOtherContributions
Total Contributions	3015601	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION & FEES	900099	8287470	8287470
SPONSORED PROGRAMS	900099	156911	156911
EDUCATION SERVICES	900099	16176	16176

Field	Value	IRS element (for citing)
Total Program Service Revenue	8460557	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	133638	TotalRevenueColumn
Exclusion	$133,638	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	889161	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	743533	Securities
Other	23383	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	145628	Securities
Other	-23383	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	122245	TotalRevenueColumn
Related Or Exempt Function Income	122245	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	2515564	GrossSalesOfInventory
Cost Of Goods Sold	2439117	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	76447	TotalRevenueColumn
Exclusion	$76,447	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	15763	TotalRevenueColumn
Related Or Exempt Function Income	15763	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	15763	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	11824251	TotalRevenueColumn
Related Or Exempt Function Income	8598565	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$210,085	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	257182	Total
Management And General	257182	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	5797631	Total
Program Services	5020525	ProgramServices
Management And General	570209	ManagementAndGeneral
Fundraising	206897	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	49276	Total
Program Services	36575	ProgramServices
Management And General	9863	ManagementAndGeneral
Fundraising	2838	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	361042	Total
Program Services	282408	ProgramServices
Management And General	67464	ManagementAndGeneral
Fundraising	11170	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	196835	Total
Program Services	150416	ProgramServices
Management And General	32788	ManagementAndGeneral
Fundraising	13631	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	3751	Total
Management And General	3751	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	33022	Total
Program Services	25595	ProgramServices
Management And General	5397	ManagementAndGeneral
Fundraising	2030	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	110719	Total
Program Services	17944	ProgramServices
Management And General	86557	ManagementAndGeneral
Fundraising	6218	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	173337	Total
Program Services	159506	ProgramServices
Management And General	6223	ManagementAndGeneral
Fundraising	7608	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	34233	Total
Program Services	4413	ProgramServices
Management And General	749	ManagementAndGeneral
Fundraising	29071	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	415668	Total
Program Services	322176	ProgramServices
Management And General	67936	ManagementAndGeneral
Fundraising	25556	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	806572	Total
Program Services	625294	ProgramServices
Management And General	132765	ManagementAndGeneral
Fundraising	48513	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
MISCELLANEOUS	552006	269884	206437	75685
UTILITIES	446788	346322	72992	27474
CONTRACT SERVICES	444047	120619	322573	855
STUDENT AID	326238	326238
TECHNOLOGY NEEDS	320674	250615	54591	15468

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1568760	Total
Program Services	1057849	ProgramServices
Management And General	443040	ManagementAndGeneral
Fundraising	67871	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	11897781	Total
Program Services	9016379	ProgramServices
Management And General	2340517	ManagementAndGeneral
Fundraising	540885	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	2	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	371665	BOY
EOY	99873	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	766132	BOY
EOY	506468	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	642415	BOY
EOY	451525	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	153215	BOY
EOY	139439	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	246261	BOY
EOY	253026	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	28328686	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	13775280	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	14892397	BOY
EOY	14553406	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	3861069	BOY
EOY	4635468	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	614082	BOY
EOY	651628	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	107502	BOY
EOY	114594	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	21654738	BOY
EOY	21405429	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	844133	BOY
EOY	558989	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	9960056	BOY
EOY	9950355	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1209357	BOY
EOY	554859	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	12013546	BOY
EOY	11064203	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4867345	BOY
EOY	4370717	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1446356	BOY
EOY	2031127	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3327491	BOY
EOY	3939382	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9641192	BOY
EOY	10341226	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21654738	BOY
EOY	21405429	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-73530	ReconcilationRevenueExpenses
Reconcilation Other Changes	773564	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3000091	BeginningOfYearBalance
Contributions	611891	Contributions
Investment Earnings Or Losses	345410	InvestmentEarningsOrLosses
Other Expenditures	111437	OtherExpenditures
End Of Year Balance	3845955	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2820329	BeginningOfYearBalance
Contributions	130839	Contributions
Investment Earnings Or Losses	146012	InvestmentEarningsOrLosses
Other Expenditures	97089	OtherExpenditures
End Of Year Balance	3000091	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2840775	BeginningOfYearBalance
Contributions	385936	Contributions
Investment Earnings Or Losses	-306908	InvestmentEarningsOrLosses
Other Expenditures	99474	OtherExpenditures
End Of Year Balance	2820329	EndOfYearBalance

Field	Value	IRS element (for citing)
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1650005	OtherCostOrOtherBasis
Book Value	1650005	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	15957159	OtherCostOrOtherBasis
Depreciation	6960066	Depreciation
Book Value	8997093	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6438897	OtherCostOrOtherBasis
Depreciation	4492442	Depreciation
Book Value	1946455	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4282625	OtherCostOrOtherBasis
Depreciation	2322772	Depreciation
Book Value	1959853	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	14553406	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
INTEREST RATE SWAP AGREEMENT	$217,101
ADVANCE TUITION	$324,665
DEPOSITS HELD FOR OTHERS	$13,093

Field	Value	IRS element (for citing)
Total Of Amounts	554859	TotalOfAmounts
Total Revenue	11824251	TotalRevenue
Total Expenses	11897781	TotalExpenses
Excess Or Deficit For Year	-73530	ExcessOrDeficitForYear
Other	$773,564	OtherAmount
Total Adjustments	773564	TotalAdjustments
Excess Or Deficit Per FS	700034	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	15036932	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	553617	NetUnrealizedGainsInvestments
Other Revenues	2659064	OtherRevenues
Revenue Not Rptd F990	3212681	RevenueNotRptdF990
Revenue Subtotal	11824251	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	11824251	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	14336898	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	2439117	OtherExpensesIncluded
Expenses Not Rptd F990	2439117	ExpensesNotRptdF990
Expenses Subtotal	11897781	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	11897781	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:	PART V, LINE 4:	THE UNIVERSITY'S ENDOWMENTS HAVE BEEN ESTABLISHED MAINLY FOR SCHOLARSHIPS.
		PART XI, LINE 8 773,564 UNREALIZED GAIN/(LOSS) - UNRESTRICTED FUNDS 274,947 UNREALIZED GAIN/(LOSS) - TEMP RESTRICTED FUNDS 266,731 UNREALIZED GAIN/(LOSS) - PERM RESTRICTED FUNDS 11,939 UNCOLLECTIBLE PLEDGES 0 GAIN/(LOSS) ON INTEREST RATE SWAP 219,947 PART XII, LINE 2D 2,460,289 COST OF GOODS SOLD 2,439,117 UNCOLLECTIBLE PLEDGES 0 GAIN/(LOSS) ON INTEREST RATE SWAP 219,947 PART XIII, LINE 2D COST OF GOODS SOLD 2,439,117

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	0	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	0	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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.
EXPLANATION OF DOCUMENT RETENTION	SCHEDULE E, PART I, LINE 4	THE SCHOOL DOES NOT MAINTAIN RECORDS RELATING TO QUESTION 4A.

Schedule M IRS990ScheduleM

Securities Miscellaneous SecuritiesMiscellaneous

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	2	NumberOfContributions
Noncash Contribs Rptd F990	51471	NoncashContribsRptdF990
Method Of Determining Revenues	DONOR PROVIDED FMV	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	CONFERENCE	Description
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	43553	NoncashContribsRptdF990
Method Of Determining Revenues	COMPARABLE SERVICES	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
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.
	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 12C
	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 B, LINE 15
	THE UNIVERSITY DISTRIBUTES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE BETTER BUSINESS BUREAUS AND EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY. ALL OF THESE DOCUMENTS ARE ALSO ON DISPLAY ON THE UNIVERSITY'S WEBSITE.	FORM 990, PART VI, SECTION C, LINE 19
CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC	BECKY BENNETT - 1982 COMPTON ROAD, CINCINNATI, OH 45231. BOB BURKHARDT - 38 VIRGINIA AVENUE, FT. MITCHELL, KY 41014. JOHN CAMPBELL - 7041 WEST SYLVANIA AVENUE, SYLVANIA, OH 43560. BOB CHERRY - 9900 BROWNSBORO ROAD, LOUISVILLE, KY 40241. CHET FULLER - 1 NEUMANN WAY MD F118, CINCINNATI, OH 45215. DAN GARRETT - 231 WILLIAMSBURG CIRCLE, MCDONOUGH, GA 30253. DAVID HALE - 4111 WOODSTONE WAY, LOUISVILLE, KY 40241. JON HUSKINGS - 10207 FOX TRACE, ZIONSVILLE, IN 46077. RAY LINN - 7000 COUNTY ROAD 46, MT. GILEAD, OH 43338. BRUCE MAXWELL - 8282 NEW HAVEN ROAD, HARRISON, OH 45030. LINDA MIRANTE - 2147 N ST RD 15, WABASH, IN 46992. TOM MOLL - 5165 WESTERN ROW ROAD, MASON, OH 45040. GERALD MORELAND - 210 E. MORSE STREET, MARKLE, IN 46770. BILL MOSSBARGER - 3296 CORNWALL DRIVE, LEXINGTON, KY 40503. VALERIE REED - 6595 QUAIL LAKE COURT, MASON, OH 45040. JIM SCOTT - 13951 INGLENOOK LANE, CARMEL, IN 46032. BRUCE STECKLEY - 522 22ND STREET NW, CANTON, OH 44709. MARK STIER - 5488 QUAIL HOLLOW WAY, WESTERVILLE, OH 43082. DAVID STOKES - 9535 E 100 SOUTH, GREENTOWN, IN 46936. RON THIGPEN - 2138 GREENPINE DRIVE, CINCINNATI, OH 45231. JON WEATHERLY - 2538 FAIRHILL DRIVE, CINCINNATI, OH 45239. DAVID FAUST - 16 PAUL LANE, ALEXANDRIA, KY 41001. CHUCK ABBOTT - 2700 GLENWAY AVENUE, CINCINNATI, OH 45204.	FORM 990, PART VII
ALL OTHER FUNCTIONAL EXPENSES	OPERATIONS & MAINTENANCE: PROGRAM SERVICE EXPENSES 248,549. MANAGEMENT AND GENERAL EXPENSES 55,882. FUNDRAISING EXPENSES 15,565. TOTAL EXPENSES 319,996. SCHOLARSHIPS - INSTITUTION: PROGRAM SERVICE EXPENSES 192,382. MANAGEMENT AND GENERAL EXPENSES 81,188. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 273,570. DUES, SUBSCRIPTIONS, MEMBERSHIPS: PROGRAM SERVICE EXPENSES 138,543. MANAGEMENT AND GENERAL EXPENSES 8,126. FUNDRAISING EXPENSES 1,198. TOTAL EXPENSES 147,867. MISSION TRIPS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 145,917. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 145,917. ATHLETIC PROGRAMS: PROGRAM SERVICE EXPENSES 134,532. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,532. PROFESSIONAL DEVELOPEMENT: PROGRAM SERVICE EXPENSES 76,802. MANAGEMENT AND GENERAL EXPENSES 10,035. FUNDRAISING EXPENSES 150. TOTAL EXPENSES 86,987. PRINTING AND PUBLICATIONS: PROGRAM SERVICE EXPENSES 5,115. MANAGEMENT AND GENERAL EXPENSES 57,633. FUNDRAISING EXPENSES 7,011. TOTAL EXPENSES 69,759. POSTAGE & FREIGHT: PROGRAM SERVICE EXPENSES 41,336. MANAGEMENT AND GENERAL EXPENSES 12,672. FUNDRAISING EXPENSES 8,252. TOTAL EXPENSES 62,260. BAD DEBTS: PROGRAM SERVICE EXPENSES 56,970. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,970. STUDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 46,871. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,871. FOOD & BEVERAGES: PROGRAM SERVICE EXPENSES 24,760. MANAGEMENT AND GENERAL EXPENSES 7,315. FUNDRAISING EXPENSES 7,489. TOTAL EXPENSES 39,564. CONSULTING: PROGRAM SERVICE EXPENSES 15,437. MANAGEMENT AND GENERAL EXPENSES 21,592. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,029. SUPPLIES: PROGRAM SERVICE EXPENSES 29,465. MANAGEMENT AND GENERAL EXPENSES 5,924. FUNDRAISING EXPENSES 1,370. TOTAL EXPENSES 36,759. PHOTOCOPY: PROGRAM SERVICE EXPENSES 23,116. MANAGEMENT AND GENERAL EXPENSES 3,202. FUNDRAISING EXPENSES 4,948. TOTAL EXPENSES 31,266. REPAIRS: PROGRAM SERVICE EXPENSES 2,778. MANAGEMENT AND GENERAL EXPENSES 17,405. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,183. FUNDRAISING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 19,168. TOTAL EXPENSES 19,168. SPONSORED PROGRAMS: PROGRAM SERVICE EXPENSES 5,687. MANAGEMENT AND GENERAL EXPENSES 7,800. FUNDRAISING EXPENSES 2,705. TOTAL EXPENSES 16,192. CAMPUS MINISTRY: PROGRAM SERVICE EXPENSES 11,585. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,585. OFF CAMPUS WORK STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,205. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,205. BOOKS & PERIODICALS: PROGRAM SERVICE EXPENSES 2,752. MANAGEMENT AND GENERAL EXPENSES 144. FUNDRAISING EXPENSES 15. TOTAL EXPENSES 2,911. RESIDENT DIRECTORS AND ASSISTANTS: PROGRAM SERVICE EXPENSES 1,109. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,109. EQUIPMENT RENTAL AND MAINTENANCE: PROGRAM SERVICE EXPENSES 60. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60.	FORM 990, PART X, LINE 24F
CHANGES IN NET ASSETS OR FUND BALANCES:	UNREALIZED MARKET G/(L) - UNRESTRICTED FUNDS 274,947. UNREALIZED MARKET G/(L) - TEMP RESTRICTED FUNDS 266,731. UNREALIZED MARKET G/(L) - PERM RESTRICTED FUNDS 11,939. UNCOLLECTIBLE PLEDGES 0. INTEREST RATE SWAP AGREEMENT 219,947. TOTAL TO FORM 990, PART XI, LINE 5: 773,564.	FORM 990, PART XI, LINE 5:
	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.