Form 990 for tax year 2023

Filed by OHIO CHRISTIAN UNIVERSITY.

Totals

Total revenue: $17,785,389
Total expenses: $20,466,391
Contributions and grants received: $2,274,168
Grants paid: $4,237,080
Program service revenue: $15,427,605
Investment income: $255,628
Other revenue: -$172,012
Total assets, end of year: $40,357,093
Total liabilities, end of year: $8,167,165
Net assets or fund balances, end of year: $32,189,928
Program services expenses (Part IX): $16,171,479
Management and general expenses: $3,946,962
Fundraising expenses: $347,950
Program service expenses (Part III): $16,171,479

Program services were 79.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1c · Fundraising events

$46,845
1d · Related organizations

$8,190
1e · Government grants (contributions)

$210,632
1f · All other contributions, gifts and grants

$2,008,501
2a · Program service revenue: Tuition and fees

total $13,471,041 · related or exempt $13,471,041
2b · Program service revenue: Auxiliary enterprises

total $1,878,176 · related or exempt $1,878,176
2f · All other program service revenue

total $78,388 · related or exempt $78,388 · unrelated business $0 · excluded $0
3 · Investment income

total $244,117 · excluded $244,117
4 · Income from investment of tax-exempt bond proceeds

total $11,511 · excluded $11,511
6a · Gross rents

real property $75,362
6b · Less rental expenses

real property $316,965
6c · Rental income or loss

real property -$241,603 · personal property $0
6d · Net rental income or loss

total -$241,603 · excluded -$241,603
7a · Gross sales of assets other than inventory

securities $197,291
7b · Less cost or other basis and sales expenses

securities $197,291
7c · Gain or loss

securities $0 · other assets $0
7d · Net gain or loss

total $0 · excluded $0
8a · Fundraising events: gross income

$17,065
8a · Fundraising events: contributions included on line 1c

$46,845
8b · Fundraising events: direct expenses

$21,903
8c · Net income from fundraising events

total -$4,838 · excluded -$4,838
11d · All other revenue

total $74,429 · related or exempt $74,429 · unrelated business $0 · excluded $0
11e · Other revenue, total

$74,429

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $4,237,080 · program services $4,237,080
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $943,282 · program services $355,395 · management and general $587,887
7 · Other salaries and wages

total $5,751,902 · program services $5,011,102 · management and general $548,084 · fundraising $192,716
8 · Pension plan contributions

total $122,866 · program services $97,198 · management and general $22,492 · fundraising $3,176
9 · Other employee benefits

total $690,898 · program services $559,015 · management and general $118,992 · fundraising $12,891
10 · Payroll taxes

total $493,876 · program services $374,142 · management and general $105,194 · fundraising $14,540
11b · Fees: legal

total $56,377 · management and general $56,377
11c · Fees: accounting

total $65,916 · management and general $65,916
11f · Fees: investment management

total $28,022 · management and general $28,022
11g · Fees: other

total $269,182 · program services $117,641 · management and general $141,885 · fundraising $9,656
12 · Advertising and promotion

total $985,244 · management and general $964,427 · fundraising $20,817
13 · Office expenses

total $520,993 · program services $354,285 · management and general $143,022 · fundraising $23,686
14 · Information technology

total $502,242 · program services $401,794 · management and general $100,448
16 · Occupancy

total $1,176,992 · program services $1,048,352 · management and general $127,874 · fundraising $766
17 · Travel

total $334,132 · program services $281,690 · management and general $46,904 · fundraising $5,538
19 · Conferences, conventions and meetings

total $19,003 · program services $17,112 · management and general $1,891
20 · Interest

total $440,615 · program services $387,199 · management and general $53,416
22 · Depreciation, depletion and amortization

total $1,099,353 · program services $1,010,132 · management and general $89,221
23 · Insurance

total $189,710 · program services $165,507 · management and general $24,203
24a · Other expenses: Student Activities

total $1,387,030 · program services $1,387,030
24b · Other expenses: Bad Debt

total $675,555 · management and general $675,555
24c · Other expenses: Other Events

total $16,556 · program services $13,114 · management and general $1,719 · fundraising $1,723
24e · All other expenses

total $459,565 · program services $353,691 · management and general $43,433 · fundraising $62,441

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $500 · end of year $500
2 · Savings and temporary cash investments

beginning of year $6,211,392 · end of year $2,888,030
3 · Pledges and grants receivable

beginning of year $134,660 · end of year $1,115,560
4 · Accounts receivable

beginning of year $975,267 · end of year $844,081
5 · Loans and receivables from officers and key people

end of year $0
6 · Loans and receivables from disqualified persons

end of year $0
7 · Other notes and loans receivable

beginning of year $269,100 · end of year $247,275
9 · Prepaid expenses and deferred charges

beginning of year $359,278 · end of year $426,693
10a · Land, buildings and equipment: cost or other basis

$41,186,514
10b · Land, buildings and equipment: accumulated depreciation

$14,307,049
10c · Land, buildings and equipment, net

beginning of year $27,486,142 · end of year $26,879,465
11 · Investments: publicly traded securities

end of year $6,618,574
12 · Investments: other securities

beginning of year $6,395,689 · end of year $1,008,808
13 · Investments: program-related

beginning of year $0
15 · Other assets

beginning of year $796,345 · end of year $328,107
17 · Accounts payable and accrued expenses

beginning of year $357,975 · end of year $466,151
19 · Deferred revenue

beginning of year $29,765 · end of year $40,821
20 · Tax-exempt bond liabilities

beginning of year $6,136,600 · end of year $5,887,200
22 · Loans and payables to officers and key people

end of year $0
23 · Secured mortgages and notes payable

beginning of year $1,005,012 · end of year $669,500
25 · Other liabilities

beginning of year $869,303 · end of year $1,103,493
27 · Net assets without donor restrictions

beginning of year $27,561,218 · end of year $23,866,434
28 · Net assets with donor restrictions

beginning of year $6,668,500 · end of year $8,323,494

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

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.

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.

Expenses $16,171,479 · Grants $4,237,080 · Revenue $15,502,034

As filed on the 2023 return.

Listed in Part VII

Dr Ronald E Smith

President

Total calculated

$379,272

From this org

$274,673

From related orgs

$0

Other

$104,599

Hours/week

40

Schedule J breakdown matched by us

Base

$238,201

Bonus

$36,472

Other

$0

Deferred

$32,088

Nontaxable benefits

$72,511

Filer's total

$379,272
Philip Tipton

Secretary

Total calculated

$0

Hours/week

0.3
Rev Mike Holbrook

Chairman

Total calculated

$0

Hours/week

0.3
Dr Connie Bowman

Trustee

Total calculated

$0

Hours/week

0.3
Dr Dan Tipton

Trustee

Total calculated

$0

Hours/week

0.3
Dr Janet Blackstone

Trustee

Total calculated

$0

Hours/week

0.3
Dr Ron Adkins

Trustee (part year)

Total calculated

$0

Hours/week

0.3
James O'Leary

Trustee

Total calculated

$0

Hours/week

0.3
Keith Stevenson

Trustee

Total calculated

$0

Hours/week

0.3
Linda Miller

Trustee

Total calculated

$0

Hours/week

0.3
Randy Knece

Trustee

Total calculated

$0

Hours/week

0.3
Rev Dan Jordan

Trustee

Total calculated

$0

Hours/week

0.3
Rev Frank Skies

Trustee

Total calculated

$0

Hours/week

0.3
Rev Gary Heimbach

Trustee

Total calculated

$0

Hours/week

0.3
Rev Joe Atherly

Trustee

Total calculated

$0

Hours/week

0.3
Dr Donald Tucker

Provost

Total calculated

$120,071

From this org

$114,769

From related orgs

$0

Other

$5,302

Hours/week

40
Matthew Johnson

VP of University Advancement

Total calculated

$58,467

From this org

$53,574

From related orgs

$0

Other

$4,893

Hours/week

40
Silvia Lucaschi-Decker

VP of Enrollment

Total calculated

$122,525

From this org

$103,385

From related orgs

$0

Other

$19,140

Hours/week

40
Ted W Perry

EVP of Finance & Operations

Total calculated

$137,265

From this org

$123,574

From related orgs

$0

Other

$13,691

Hours/week

40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

1a · Tax indemnification and gross-up payments
1a · Housing allowance or residence for personal use
1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
3 · Compensation survey or study
3 · Approval by the board or compensation committee

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Churches of Christ in Christian Union

501(c)(3) · Church · OH

Directly controlled by NA

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Charitable Remainder Unitrust (1)

Trust · Charitable Remainder Unitrust · FL · controlled entity

Directly controlled by Ohio Christian University

Provenance

Return type: form_990
Tax year: 2023
Filed: 14 May 2025
IRS schema version: 2023v6.0
Source object: 202501349349305785

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