- Revenue 2023
- $17,785,389
- Expenses 2023
- $20,466,391
Program services were 79.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B42Z
- Classification
- 2700
- Street
- 1476 LANCASTER PIKE
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
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.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
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. Earlier years are each on their own filing page.
Filings
-
2023
- Revenue
- $17,785,389
- Expenses
- $20,466,391
- Contributions
- $2,274,168
- Grants paid
- $4,237,080
-
2022
- Revenue
- $19,753,161
- Expenses
- $20,641,974
- Contributions
- $2,914,007
- Grants paid
- $3,923,741
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $22,327,827
- Expenses
- $22,077,033
- Assets (EOY)
- $46,295,556
-
2020 · 990
- Revenue
- $25,713,665
- Expenses
- $26,323,571
- Assets (EOY)
- $48,159,403
-
2019 · 990
- Revenue
- $26,021,789
- Expenses
- $25,636,114
- Assets (EOY)
- $46,709,410
-
2018 · 990
- Revenue
- $33,892,574
- Expenses
- $36,776,861
- Assets (EOY)
- $46,724,564
-
2017 · 990
- Revenue
- $42,044,187
- Expenses
- $39,873,712
- Assets (EOY)
- $49,827,938
-
2016 · 990
- Revenue
- $45,352,690
- Expenses
- $43,272,157
- Assets (EOY)
- $55,023,065
-
2015 · 990
- Revenue
- $43,021,714
- Expenses
- $39,549,992
- Assets (EOY)
- $47,460,548
-
2014 · 990
- Revenue
- $38,971,455
- Expenses
- $34,946,431
- Assets (EOY)
- $44,531,607
-
2013 · 990
- Revenue
- $38,158,519
- Expenses
- $32,528,810
- Assets (EOY)
- $39,946,212
-
2012 · 990
- Revenue
- not reported
- Expenses
- $28,320,774
- Assets (EOY)
- $39,645,795
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2023 GENERAL SUPPORT
-
$8,250
2023 GENERAL SUPPORT
-
$8,000
2024 GENERAL SUPPORT
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2023 return
-
Churches of Christ in Christian Union
501(c)(3) · Church · OH
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related corporations and trusts on its 2023 return
-
Charitable Remainder Unitrust (1)
Trust · Charitable Remainder Unitrust · FL · controlled entity
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.