2025-04-15T13:40:38+00:00 2024-05-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2023-06-01 730555460 Oklahoma Christian University OKLA 4054255000 PO BOX 11000 OKLAHOMA CITY OK 73136 JOHN DESTEIGUER PRESIDENT 4054255000 2025-04-15 true Jeanette Verrelli P00742631 9727028262 2025-04-15 2023 2025-03-06 01:10:19Z Lyndell K Jones PO BOX 11000 OKLAHOMA CITY OK 73136 77736120 false X WWW.OC.EDU X 1950 OK Oklahoma Christian University Exists to educate, mentor, and inspire students to fulfill their potential and transform their lives through Christian faith, scholarship, and service. 27 27 1292 29 25362 28887 9847152 7967671 60159057 60279796 3391872 887743 1486899 1279404 74884980 70414614 22790207 22337342 0 0 24586024 25122356 0 0 844601 27485218 26661045 74861449 74120743 23531 -3706129 124202686 120912170 52986374 50257382 71216312 70654788 OKLAHOMA CHRISTIAN UNIVERSITY EXISTS AS A COMMUNITY OF FOLLOWERS OF JESUS WITH A COMMITMENT TO EXPAND HIS KINGDOM. OKLAHOMA CHRISTIAN UNIVERSITY EDUCATES, MENTORS, AND INSPIRES LEARNERS TO FULFILL THEIR GOD-GIVEN POTENTIAL. OC IS A CHRIST-CENTERED UNIVERSITY THAT IS PERSONAL, INNOVATIVE, CHALLENGING AND MISSIONAL WHERE STUDENTS, FACULTY AND STAFF FIND CALLING, CAREER AND COMMUNITY. false false 29313997 21443848 49349962 FUNCTIONAL EXPENSES OF INSTRUCTION, STUDENT SERVICES, AND ACADEMIC SUPPORT. BEST DESCRIBED AS COSTS DIRECTLY RELATED TO EDUCATIONAL OR TRAINING PROGRAMS: ACTIVITIES SUCH AS TEACHING, CURRICULUM DEVELOPMENT AND RELATED SUPPORT SERVICES. ALSO INCLUDES COSTS RELATED TO ACTIVITIES THAT SUPPORT STUDENTS' EMOTIONAL, PHYSICAL, SPIRITUAL, INTELLECTUAL, CULTURAL, AND SOCIAL WELL-BEING. 22936841 ALL OTHER ACTIVITIES NECESSARY FOR A HEALTHY AND THRIVING EDUCATIONAL ENVIRONMENT, INCLUDING THE COSTS TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS. 13135844 893494 10929834 AUXILIARY ACTIVITIES SUCH AS FOOD SERVICE, HOUSING, STUDY-ABROAD HOUSING, AND CAMPUS BOOKSTORE. COSTS RELATE TO NON-INSTRUCTIONAL, SELF-SUPPORTING SERVICES THAT ENRICH THE EDUCATIONAL EXPERIENCE. 65386682 true true false false true false false false true true false false false true false false true true true true false false false false false false false true true false false false false false false false false true false false false true true true true false false true X 89 0 true 1292 true true true true AS RW false false false true true false false false false false false false false false X 27 27 true false false false false false false true true false false true true true true true true true true false OK X X MELISA RITCHIE 4054255151 PO BOX 11000 OKLAHOMA CITY OK 73136 Alfred Branch Trustee 1.0 1.0 X 0 0 0 Bill Zuker Trustee 1.0 0.0 X 0 0 0 Brute Wolf Trustee 1.0 0.0 X 0 0 0 Danny Floyd Trustee 1.0 0.0 X 0 0 0 David Duncan Board Vice Chair 1.0 1.0 X 0 0 0 David Seat Board Secretary 1.0 1.0 X 0 0 0 Dewey Leggett Trustee 1.0 0.0 X 0 0 0 Don Millican Trustee 1.0 1.0 X 0 0 0 Gary Smith Trustee 1.0 0.0 X 0 0 0 Greg Wedel Trustee 1.0 0.0 X 0 0 0 Jeanetta Sims Trustee 1.0 0.0 X 0 0 0 Jeff Bonney Board Treasurer 1.0 0.0 X 0 0 0 kevin Lawrence Trustee 1.0 0.0 X 0 0 0 Lana Reynolds Trustee 1.0 1.0 X 0 0 0 Lynn Mitchell Trustee 1.0 1.0 X 0 0 0 Marc Compton Trustee 1.0 1.0 X 0 0 0 Mark Brewer Board Chair 1.0 1.0 X 0 0 0 Matt Bell Trustee 1.0 0.0 X 0 0 0 Michael Walker Trustee 1.0 0.0 X 0 0 0 Michelle Eggleston Trustee 1.0 0.0 X 0 0 0 Michelle Stephens Trustee 1.0 0.0 X 0 0 0 Michelle Tucker Trustee 1.0 1.0 X 0 0 0 Richard Blankenship Trustee 1.0 0.0 X 0 0 0 Sherri Coale Trustee 1.0 0.0 X 0 0 0 Susan Mattocks Trustee 1.0 0.0 X 0 0 0 Tipton Burch Trustee 1.0 0.0 X 0 0 0 Wes Gotcher Trustee 1.0 0.0 X 0 0 0 Brian T Starr Provost and Asst Professor of Finance 40.0 0.0 X 76168 0 7700 Christine E Merideth Chief Advancement Officer 40.0 0.0 X 136007 0 320 Jennifer L Ray Chief Financial Officer 40.0 0.0 X 121992 0 7200 John D Hermes Chief Information and Campus Operations Officer 40.0 0.0 X 142275 0 16093 Lyndell K Jones President 40.0 0.0 X 250994 0 15120 Stephen R Eck Chief Legal Officer 40.0 0.0 X 99108 0 71032 Byron L Newberry Assistant Provost, Department Chair College of Engineering 40.0 0.0 X 211548 0 6764 David North Director of Computer Science 40.0 0.0 X 142986 0 4415 David R Lynn Athletic Director, Mens Golf Head Coach 40.0 0.0 X 155723 0 7073 John R deSteiguer Chancellor 40.0 0.0 X 244425 0 74600 Patrick Smith Associate Professor of Science and Engineering 40.0 0.0 X 144254 0 7332 1725480 0 217649 10 false true false UDining 2501 E Memorial Road Edmond OK 73013 Foodservice 3739964 Slingshot LP 1500 S Western Avenue Marion IN 46953 Bookstore 1476256 Oklahoma Refrigeration Resources 18180 Coffee Creek Rd Luther OK 73054 HVAC/Electrician 715310 Cynorsure Facility Services 6320 N Sooner Rd Edmond OK 73034 Facility Cleaning Services 662496 Horti-Care 6320 N Sooner Rd Edmond OK 73034 Lawncare Services 552603 24 533162 7434509 547454 7967671 TUITION 611710 49349962 49349962 AUXILIARY 611710 10633393 10633393 OC GMBH 611710 296441 296441 0 0 0 0 60279796 3446276 -4525 3450801 275566 275566 259176 65408 193768 0 193768 29887 163881 4638318 59247 7256098 -2617780 59247 -2558533 -2558533 Grant Administrative Reimbursement 900099 101308 101308 NCAA Reimbursement 900099 90174 90174 618588 618588 0 0 810070 70414614 61089866 25362 1331715 22337342 22337342 0 0 927583 83868 707388 136327 20476056 17963025 2206028 307003 788345 618218 153163 16964 1530395 557965 965817 6613 1399977 1097169 269623 33185 1158190 437296 683983 36911 98161 98161 142516 142516 121634 121634 0 0 0 0 779237 472328 220989 85920 72191 52573 18379 1239 977807 842753 127929 7125 1682840 1622640 60200 1608060 1433881 162493 11686 40955 39945 770 240 1946901 1813149 133752 4187221 3903276 283945 829651 776546 53105 OVERHEAD AND MAINTENANCE 4122280 3890563 231717 FOOD 3520409 3520409 FURNITURE AND EQUIPMENT 1889903 1848698 40252 953 EDUCATIONAL MATERIALS 176305 176305 3306784 1898733 1207616 200435 74120743 65386682 7889460 844601 42 36 7373768 6038326 3694570 3328399 3491549 3729465 0 326004 0 909329 718815 685651 737731 161400981 101102859 63352877 60298122 37694921 40693278 3820129 1591583 0 3179850 3450411 124202686 120912170 4238557 3997642 2631835 2665202 0 0 43728057 41537876 2387925 2056662 52986374 50257382 X 21663483 18485038 49552829 52169750 71216312 70654788 124202686 120912170 X -3706129 2867750 276855 X false true X true true true X 7686459 10198316 18021892 9847152 7967671 53721490 0 0 7686459 10198316 18021892 9847152 7967671 53721490 1565948 52155542 629037 9722892 3713884 1475544 3985543 19526900 10641 29341 452943 86697 25362 604984 0 0 0 0 0 0 73853374 290005640 0.7062 0.7384 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 79000 0 86381 0 0 0 true true 49717081 673232 3760091 1170040 2492273 50488091 50318280 713944 649747 1065690 899200 49717081 47004685 421879 4294555 718500 684339 50318280 37148180 394781 10721004 654948 604332 47004685 37106447 269864 908593 608996 527728 37148180 0.107 0.425 0.468 true true true 972928 972928 5203714 122914213 75723960 52393967 11726565 9022213 2704352 17193128 14271678 2921450 3390433 2085008 1305425 60298122 Assets Held for Others 1491894 Intercompany Payables Annuities Payable 191750 Advances Refundable to Federal Government 319713 Lease Liability 53305 2056662 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds TO FUND SCHOLARSHIP OR OPERATIONAL ACTIVITIES AS THE DONOR RESTRICTION ASKS FOR. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Oklahoma Christian University does not unlawfully discriminate in its admissions or employment policies and procedures on the basis of race, sex, ethnicity, veteran's status, disability, religion or any other legally protected classification. This is found on the OC website under Policies. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT OKLAHOMA CHRISTIAN UNIVERSITY INC. PARTICIPATES IN THE PELL GRANT PROGRAM. PELL GRANTS PROVIDE ELIGIBLE STUDENTS WITH A FOUNDATION OF FINANCIAL AID TO ASSIST WITH DEFRAYING THE COST OF POST-SECONDARY EDUCATION. Sub-Saharan Africa 1 2 Program Services MBA Program 138894 Europe (Including Iceland and Greenland) 1 2 Program Services Education Study Abroad 340448 2 4 0 0 2 4 479342 0 479342 true false true false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SUB-SAHARAN AFRICA-Accrual true Educational Scholarships 1873 22337342 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. REGARDING THE MONITORING OF GRANTS/SCHOLARSHIPS TO INDIVIDUALS, ALL SCHOLARSHIPS ARE AWARDED TO STUDENTS CURRENTLY ENROLLED AND ELIGIBLE FOR THE AWARDED AMOUNTS. THE AWARDS ARE APPLIED BY THE FINANCIAL AID OFFICE TO THE STUDENT'S ACCOUNT. THE SCHOLARSHIPS ARE APPLIED AND USED TO PAY FOR THE EDUCATIONAL COSTS AS DESCRIBED BY THE ENDOWED SCHOLARSHIP FUNDS. X true true X X X false false false false false false false false false Lyndell K Jones President 250380 0 0 0 614 0 15000 0 120 0 266114 0 0 0 John D Hermes Chief Information and Campus Operations Officer 141999 0 0 0 276 0 7500 0 8593 0 158368 0 0 0 Stephen R Eck Chief Legal Officer 98832 0 0 0 276 0 24188 0 46844 0 170140 0 0 0 John R deSteiguer Chancellor 243633 0 0 0 792 0 15000 0 59600 0 319025 0 0 0 Byron L Newberry Assistant Provost, Department Chair College of Engineering 211272 0 0 0 276 0 6570 0 194 0 218312 0 0 0 David R Lynn Athletic Director, Mens Golf Head Coach 137447 0 18000 0 276 0 0 0 7073 0 162796 0 0 0 Patrick Smith Associate Professor of Science and Engineering 143462 0 0 0 792 0 4560 0 2772 0 151586 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE MINISTERIAL HOUSING ALLOWANCE IS AN EXCLUSION FROM THE GROSS INCOME OF MINISTERIAL EARNINGS FOR CERTAIN HOUSING RELATED EXPENSES. THE POLICY IS IN THE EMPLOYEE HANDBOOK AND MUST HAVE ANNUAL SUBMISSION FOR ELIGIBILITY, REVIEW AND APPROVAL BY HUMAN RESOURCES. X Tools for Engineering Workshop 11528 547454 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Tools for Engineering Workshop The amount in Part I, Column (b) represents the number of items received. Form 990, Part VI, Line 1a Material differences in voting rights THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, SECRETARY, AND TREASURER, AS WELL AS THE CHAIRS OF THE OTHER COMMITTEES. THE COMMITTEE HAS THE POWER TO PERFORM DUTIES AS DELEGATED BY THE BOARD OF TRUSTEES. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons DAVID SEAT & WES GOTCHER - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS SUBMITTED TO BOARD MEMBERS FOR REVIEW IN ELECTRONIC FORMAT ON THE BOARD OF TRUSTEES WEBSITE BEFORE FILING. AN EMAIL NOTIFICATION IS SENT OUT TO THE BOARD MEMBERS TO LET THEM KNOW IT IS AVAILABLE ON THE WEBSITE FOR THEIR REVIEW. BOARD MEMBERS REVIEW AND SUBMIT ANY QUESTIONS OR COMMENTS REGARDING THE PREPARED FORM. Form 990, Part VI, Line 12c Conflict of interest policy EACH EMPLOYEE AND BOARD MEMBER ANNUALLY REVIEWS THE DISCLOSURE OF CONFLICT OF INTEREST POLICY. THE DISCLOSURE ASKS ABOUT ANY RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST OR BE PERCEIVED AS A CONFLICT OF INTEREST. EACH PERSON IS ASKED TO ACKNOWLEDGE BY SIGNATURE THAT HE/SHE IS IN ACCORDANCE WITH THE POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION REVIEW FOR THE PRESIDENT IS CONDUCTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE REVIEW IS CONDUCTED EVERY FIVE YEARS. THE LAST REVIEW WAS PERFORMED IN 2022. Form 990, Part VI, Line 15b Process to establish compensation of other employees COMPENSATION REVIEW FOR THE OTHER OFFICERS IS CONDUCTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE REVIEW IS CONDUCTED EVERY FIVE YEARS. Form 990, Part VI, Line 19 Required documents available to the public THE AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE MADE AVAILABLE AS REQUIRED BY FEDERAL PUBLIC DISCLOSURE LAW. INFORMATION REGARDING THE ENTITY IS AVAILABLE THROUGH FORM 1023. OTHERWISE, GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE AT MANAGEMENT DISCRETION. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue All Other Revenue - Total Revenue: 618588, Related or Exempt Function Revenue: 618588, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Actuarial Adjustment - 7048; OCIC Due to Parent - 269807; EAGLE WORKS 3608 BAIRD DR EDMOND OK 73013 821300515 INTELPROPERTY OK 0 14716 OKLAHOMA CHRISTIAN UNIVERSITY CHRISTIAN CHRONICLE INC PO BOX 11000 OKLAHOMA CITY OK 73136 731018264 PUBLICATION OK 501(c)(3) 7 OCU true OK CHRISTIAN COLLEGE INVESTMENT CORP PO BOX 11000 OKLAHOMA CITY OK 73136 730790035 INVESTMENT OK OCU C Corporation 0 0 1 true OC GMBH GRUNENTORGASSE 30 1090 WIEN VIENNA VIENNA AU STUDENT HOUSING AU OCU C Corporation -107749 2892726 1 true false false false false false false false false false false false false false false false true true false false THE CHRISTIAN CHRONICLE Q 558470 FMV