CINCINNATI CHRISTIAN UNIVERSITY: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: CINCINNATI CHRISTIAN UNIVERSITY (EIN 31-0643552)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-05-16
IRS object ID: 201121369349302312
Schema version: 2009v1.7
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	2011-05-16T10:37:27-05:00	Timestamp
Tax Period End Date	2010-06-30	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	2009-07-01	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	2011-05-16	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	2009	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	14859577	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
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	667	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2800876	ContributionsGrantsPriorYear
Contributions Grants Current Year	3383759	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	8257199	ProgramServiceRevenuePriorYear
Program Service Revenue CY	8312981	ProgramServiceRevenueCY
Investment Income Prior Year	-131411	InvestmentIncomePriorYear
Investment Income Current Year	161140	InvestmentIncomeCurrentYear
Other Revenue Prior Year	262972	OtherRevenuePriorYear
Other Revenue Current Year	195364	OtherRevenueCurrentYear
Total Revenue Prior Year	11189636	TotalRevenuePriorYear
Total Revenue Current Year	12053244	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	6781054	SalariesEtcPriorYear
Salaries Etc Current Year	6372692	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	109199	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	108003	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	835481	TotalFundrsngExpCurrentYear
Other Expense Prior Year	5294101	OtherExpensePriorYear
Other Expenses Current Year	4973912	OtherExpensesCurrentYear
Total Expenses Prior Year	12184354	TotalExpensesPriorYear
Total Expenses Current Year	11454607	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-994718	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	598637	RevenuesLessExpensesCY
Total Assets BOY	21180206	TotalAssetsBOY
Total Assets EOY	21654738	TotalAssetsEOY
Total Liabilities BOY	12366612	TotalLiabilitiesBOY
Total Liabilities EOY	12013546	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	8813594	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	9641192	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	7934872	Expense
Revenue	8095380	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	230251	Expense
Revenue	189995	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	578359	Expense
Revenue	27606	Revenue
Description	STUDENT AID: INVOLVES DISCOUNTED TUITION THROUGH INSTITUTIONAL AND GOVERNMENT PROGRAMS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	8743482	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
Balance Sheet Amounts Reported	1	BalanceSheetAmountsReported
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
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	667	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
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	Key EmployeeKeyEmployee
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		85498	0	0	X
DAVID FAUST
PRESIDENT	40.00		75656	0	0	X
CHUCK ABBOTT
CFO	40.00		27782	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	188936	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	15310	MembershipDues
Government Grants	469229	GovernmentGrants
All Other Contributions	2899220	AllOtherContributions
Total Contributions	3383759	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION & FEES	900099	8095380	8095380
SPONSORED PROGRAMS	900099	189995	189995
EDUCATION SERVICES	900099	27606	27606

Field	Value	IRS element (for citing)
Total Program Service Revenue	8312981	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	133513	TotalRevenueColumn
Exclusion	$133,513	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	397965	Securities
Other	16700	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	373708	Securities
Other	13330	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	24257	Securities
Other	3370	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	27627	TotalRevenueColumn
Related Or Exempt Function Income	27627	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	2607426	GrossSalesOfInventory
Cost Of Goods Sold	2419295	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	188131	TotalRevenueColumn
Exclusion	$188,131	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	7233	TotalRevenueColumn
Related Or Exempt Function Income	7233	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	7233	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	12053244	TotalRevenueColumn
Related Or Exempt Function Income	8347841	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$321,644	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	188936	Total
Management And General	188936	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	5612601	Total
Program Services	4743597	ProgramServices
Management And General	511058	ManagementAndGeneral
Fundraising	357946	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	376377	Total
Program Services	269416	ProgramServices
Management And General	89344	ManagementAndGeneral
Fundraising	17617	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	194778	Total
Program Services	144376	ProgramServices
Management And General	34459	ManagementAndGeneral
Fundraising	15943	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	3320	Total
Management And General	3320	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	36479	Total
Program Services	28508	ProgramServices
Management And General	5085	ManagementAndGeneral
Fundraising	2886	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	108003	Total
Fundraising	108003	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	200759	Total
Program Services	51157	ProgramServices
Management And General	120212	ManagementAndGeneral
Fundraising	29390	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	135302	Total
Program Services	124155	ProgramServices
Fundraising	11147	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	19479	Total
Program Services	9884	ProgramServices
Management And General	1249	ManagementAndGeneral
Fundraising	8346	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	389065	Total
Program Services	304053	ProgramServices
Management And General	54236	ManagementAndGeneral
Fundraising	30776	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	796900	Total
Program Services	622202	ProgramServices
Management And General	111767	ManagementAndGeneral
Fundraising	62931	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Utilities	507049	394733	72333	39983
MISCELLANEOUS	464402	291638	119742	53022
Student Aid	405319	383579	21740
Contract Services	308222	139694	167650	878
Technology Needs	278398	216126	41510	20762

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1429218	Total
Program Services	1020364	ProgramServices
Management And General	333003	ManagementAndGeneral
Fundraising	75851	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	11454607	Total
Program Services	8743482	ProgramServices
Management And General	1875644	ManagementAndGeneral
Fundraising	835481	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	100715	BOY
EOY	371665	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	1182064	BOY
EOY	766132	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	505921	BOY
EOY	642415	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	155245	BOY
EOY	153215	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	230602	BOY
EOY	246261	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	27710663	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	12818266	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	15233386	BOY
EOY	14892397	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	3603265	BOY
EOY	3861069	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	95987	BOY
EOY	614082	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	73021	BOY
EOY	107502	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	21180206	BOY
EOY	21654738	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	603960	BOY
EOY	844133	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	10372134	BOY
EOY	9960056	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1390518	BOY
EOY	1209357	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	12366612	BOY
EOY	12013546	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4584866	BOY
EOY	4867345	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1032076	BOY
EOY	1446356	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3196652	BOY
EOY	3327491	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8813594	BOY
EOY	9641192	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21180206	BOY
EOY	21654738	EOY

Field	Value	IRS element (for citing)
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	2919803	BeginningOfYearBalance
Contributions	130839	Contributions
Investment Earnings Or Losses	146048	InvestmentEarningsOrLosses
Other Expenditures	1935	OtherExpenditures
End Of Year Balance	3194755	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2840775	BeginningOfYearBalance
Contributions	385936	Contributions
Investment Earnings Or Losses	-306908	InvestmentEarningsOrLosses
End Of Year Balance	2919803	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	15729189	OtherCostOrOtherBasis
Depreciation	6568948	Depreciation
Book Value	9160241	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6194456	OtherCostOrOtherBasis
Depreciation	4052248	Depreciation
Book Value	2142208	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4137013	OtherCostOrOtherBasis
Depreciation	2197070	Depreciation
Book Value	1939943	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	14892397	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
INTEREST RATE SWAP AGREEMENT	$437,048
Advance Tuition	$759,755
Deposits Held for Others	$12,554

Field	Value	IRS element (for citing)
Total Of Amounts	1209357	TotalOfAmounts
Total Revenue	12053244	TotalRevenue
Total Expenses	11454607	TotalExpenses
Excess Or Deficit For Year	598637	ExcessOrDeficitForYear
Other	$228,961	OtherAmount
Total Adjustments	228961	TotalAdjustments
Excess Or Deficit Per FS	827598	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	14701500	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	187967	NetUnrealizedGainsInvestments
Other Revenues	2460289	OtherRevenues
Revenue Not Rptd F990	2648256	RevenueNotRptdF990
Revenue Subtotal	12053244	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	12053244	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	13873902	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	2419295	OtherExpensesIncluded
Expenses Not Rptd F990	2419295	ExpensesNotRptdF990
Expenses Subtotal	11454607	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	11454607	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part V, Line 4:	Description of Intended Use of Endowment Funds:	THE UNIVERSITY'S ENDOWMENTS HAVE BEEN ESTABLISHED MAINLY FOR SCHOLARSHIPS.
		Part XI, Line 8 228,961 Unrealized Gain/(Loss) - Unrestricted Funds 27,652 Unrealized Gain/(Loss) - Temp Restricted Funds 160,315 Unrealized Gain/(Loss) - Perm Restricted Funds 0 Uncollectible Pledges (51,300) Gain/(Loss) on Interest Rate Swap 92,294 Part XII, Line 2d 2,460,289 Cost of Goods Sold 2,419,295 Uncollectible Pledges (51,300) Gain/(Loss) on Interest Rate Swap 92,294 Part XIII, Line 2d Cost of Goods Sold 2,419,295

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
Pub Via Broadcast Media Expln	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.	PubViaBroadcastMediaExpln
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
Org Does Not Maintain Explanation	THE SCHOOL DOES NOT MAINTAIN RECORDS RELATING TO QUESTION 4A.	OrgDoesNotMaintainExplanation
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

Schedule M IRS990ScheduleM

Securities Prtnrshp Trust Intrsts SecuritiesPrtnrshpTrustIntrsts

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	3	NumberOfContributions
Noncash Contribs Rptd F990	670799	NoncashContribsRptdF990
Method Of Determining Revenues	DONOR PROVIDED FMV	MethodOfDeterminingRevenues

Securities Miscellaneous SecuritiesMiscellaneous

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	4	NumberOfContributions
Noncash Contribs Rptd F990	34559	NoncashContribsRptdF990
Method Of Determining Revenues	DONOR PROVIDED FMV	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (3 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	LANDSCAPING	1	1234	COMPARABLE SERVICES
X	CONFERENCE	1	43907	COMPARABLE SERVICES
X	EQUIPMENT	3	5795	COMPARABLE PROPERTY

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 (6 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.
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 BUREAUS AND EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY. ALL OF THESE DOCUMENTS ARE ALSO ON DISPLAY ON THE UNIVERSITY'S WEBSITE.
Form 990, Part VII	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.	Contact Addresses for Officers, Directors, Etc
	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.