2025-05-15T14:33:48+00:00 2024-06-30 346565596 ERNST & YOUNG US LLP 221 EAST 4TH STREET CINCINNATI OH 45202 990 2023-07-01 203823825 The Christ College of Nursing & Health Sciences CHRI 5135852000 2139 Auburn Ave Cincinnati OH 45219 THEODORE SCHERPENBERG VP AND CFO 5135852000 2025-05-15 true Julie L Sparks P01268401 5136121400 2025-05-09 2023 2025-03-06 01:10:19Z Deborah Hayes 2139 Auburn Ave Cincinnati OH 45219 14227607 false X WWW.THECHRISTCOLLEGE.EDU X 2003 OH THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES IS AN INSTITUTION OF HIGHER LEARNING PROVIDING A CURRICULUM IN NURSING AND HEALTH SCIENCES. 10 8 0 0 0 0 1341603 1772453 13936626 12235712 0 0 224180 219442 15502409 14227607 1341235 1772069 0 0 8038179 8557378 0 0 0 4599118 4808048 13978532 15137495 1523877 -909888 14004266 13441739 1786408 2133769 12217858 11307970 THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES, GUIDED BY ITS CORE VALUES AND ENRICHED BY A FOUNDATION IN THE ARTS AND SCIENCES, PREPARES INDIVIDUALS BOTH FOR DELIVERY OF HEALTHCARE THAT PROMOTES THE WELL-BEING OF A DYNAMIC SOCIETY AND FOR LIFE-LONG LEARNING. false false 12464409 1772069 12455154 THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') IS AN INSTITUTION OF HIGHER LEARNING, OFFERING AN ACCELERATED BACHELOR OF SCIENCE DEGREE IN NURSING, AN ASSOCIATE OF SCIENCE DEGREE IN GENERAL STUDIES, A BACHELOR OF SCIENCE DEGREE IN HEALTHCARE ADMINISTRATION, A BACHELOR OF SCIENCE DEGREE IN NURSING, AN ONLINE RN-BSN COMPLETION PROGRAM, AN ASSOCIATE OF APPLIED SCIENCE IN MEDICAL ASSISTING, A MEDICAL ASSISTING CLINICAL CERTIFICATE, AN ASSOCIATE OF APPLIED SCIENCES IN RADIOGRAPHY, AND AN ASSOCIATE OF APPLIED SCIENCES IN DIAGNOSTIC MEDICAL SONOGRAPHY. THE COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION OF NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. AVERAGE ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2024 WAS 741 STUDENTS PER SEMESTER FOR FALL AND SPRING. 12464409 true true false false false false false false true true false false false true true false true true false false false false false false false false false true true false false false false false false false false false false false false false true true true false false true X 0 0 0 false false false false false false false false false false false false X 10 8 false false false false true true true true true false false false true true true true true false false false OH X JENNIFER KREHBIEL 5132631528 2139 Auburn Avenue Cincinnati OH 45219 JAMES WENDEL MD VICE CHAIR (THRU 10/23) - CHAIRPERSON (BEG 10/23) 1.0 40.0 X X 0 68038 0 RAY MOCK SECRETARY (THRU 10/23) - VICE CHAIR (BEG 10/23) 1.0 1.0 X X 0 0 0 RODERICK HINTON DIRECTOR (THRU 10/23) - SECRETARY (BEG 10/23) 1.0 1.0 X X 0 0 0 CATHY HAMBLEN DIRECTOR 1.0 1.0 X 0 0 0 HARRY SNYDER DIRECTOR (BEG 10/23) 1.0 1.0 X 0 0 0 MOIRA WEIR DIRECTOR 1.0 1.0 X 0 0 0 SUSAN GILSTER DIRECTOR 1.0 1.0 X 0 0 0 THOMAS BRODERICK MD DIRECTOR 1.0 40.0 X 0 490984 53463 VICTORIA B GLUCKMAN DIRECTOR 1.0 1.0 X 0 0 0 YVONNE G WASHINGTON DIRECTOR 1.0 1.0 X 0 0 0 AMY WUTKE PRESIDENT (BEG 6/24) 40.0 1.0 X 0 0 0 BRADLEY JACKSON INTERIM PRESIDENT (BEG 1/24 THRU 6/24) 40.0 1.0 X 0 152414 0 GAIL KIST-KLINE PRESIDENT (THRU 1/24) 40.0 1.0 X 0 229163 34036 0 940599 87499 0 false true false JENZABAR INC PO Box 845588 Boston MA 02284 Saas software solution 384176 FOLLETT HIGHER EDUCATION GROUP LLC 3146 Solutions Center Chicago IL 60677 E-learning 370227 FOUR S & F LLC 2035 Reading Rd Cincinnati OH 45202 Rent 157150 ADVERTISING VEHICLES 10810 Kenwood Rd Cincinnati OH 45242 Advertising 137360 LAMAR COMPANIES PO Box 746966 Atlanta GA 30374 Advertising 127675 7 0 0 0 1772069 0 384 0 1772453 TUITION REVENUE 611600 12235712 12235712 0 0 0 0 0 0 12235712 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 611710 219442 219442 0 0 0 0 0 0 219442 14227607 12455154 0 0 0 0 1772069 1772069 0 0 0 0 415613 332490 83123 0 0 0 0 0 6435964 5148771 1287193 0 180426 144341 36085 0 1031277 825022 206255 0 494098 395278 98820 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 191983 153586 38397 0 0 0 0 0 76304 61043 15261 0 0 0 0 0 0 0 0 0 659677 527742 131935 0 496 397 99 0 0 0 0 0 82233 65786 16447 0 0 0 0 0 0 0 0 0 430840 344672 86168 0 0 0 0 0 NON-CLINICAL SERVICE 934000 747200 186800 0 RECRUITING 563637 450910 112727 0 REPAIRS & MAINTENANCE 538273 430618 107655 0 Membership & Dues 102962 82370 20592 0 1227643 982114 245529 0 15137495 12464409 2673086 0 0 0 0 0 0 0 0 0 0 0 618509 633118 0 0 0 0 9648510 9880899 0 0 937988 455993 5483547 3214436 2450544 2269111 0 0 0 0 348715 202618 14004266 13441739 554599 742596 0 0 860986 1043930 0 0 0 0 0 0 0 0 0 0 370823 347243 1786408 2133769 X 12215663 11305391 2195 2579 0 0 0 0 0 0 12217858 11307970 14004266 13441739 -909888 0 0 0 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11107000 -503000 1795000 1772000 10627000 11783000 730000 -65000 1341000 11107000 10989000 2627000 -53000 1780000 11783000 8475000 1934000 2208000 1628000 10989000 8799000 1258000 10000 1592000 8475000 0.0 0.5934 0.4066 false true true 124525 34099 90426 1001031 341652 659379 2717116 1826197 890919 1640875 1012488 628387 2269111 OPERATING LEASE LIABILITY 211764 LONG-TERM BENEFITS AND OTHER LIAB 135479 347243 X Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED TO AWARD SCHOLARSHIPS TO ELIGIBLE STUDENTS OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE'), BASED ON SCHOLARSHIP CRITERIA, AS DETERMINED BY THE COLLEGE. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') IS A SUBSIDIARY OF THE CHRIST HOSPITAL ('TCH'). TCH COMPLETED THE ASC 740 ANALYSIS AT THE CONSOLIDATED LEVEL, WHICH IS INCLUSIVE OF THE COLLEGE AND THE FOLLOWING IS AN EXCERPT FROM THE CONSOLIDATED FINANCIAL STATEMENTS. TCH IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS A CHARITABLE ORGANIZATION QUALIFYING UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). TCH COMPLETED AN ANALYSIS OF UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE ACCOUNTING GUIDANCE AT JUNE 30, 2024 AND 2023, AND DETERMINED NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2024 OR 2023. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY SEE SUPPLEMENTAL PAGE Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') IS COMMITTED TO A POLICY OF NON DISCRIMINATION ON THE BASIS OF RACE, COLOR, CREED, NATIONAL ORIGIN, CITIZENSHIP, RELIGION, ETHNICITY, AGE, GENDER, GENDER IDENTITY, GENETICS, MARITAL STATUS, SEX, PREGNANCY, SEXUAL ORIENTATION, MILITARY OR VETERAN STATUS, DISABILITY, OR ANY OTHER STATUS PROTECTED BY FEDERAL, STATE, OR LOCAL LAW (COLLECTIVELY, 'PROTECTED STATUSES') IN THE ADMINISTRATION OF ITS EDUCATIONAL, RECRUITMENT, AND ADMISSIONS POLICIES; SCHOLARSHIP AND LOAN PROGRAMS; OR OTHER COLLEGE-ADMINISTERED PROGRAMS. ALL INSTITUTIONAL PROCESSES AND POLICIES ARE IN COMPLIANCE WITH APPLICABLE FEDERAL, STATE, AND LOCAL LAWS AND REGULATIONS RELATED TO DISCRIMINATION. WHILE THE COLLEGE MAY UTILIZE NEWSPAPER OR BROADCAST MEDIA TO SOLICIT STUDENTS, THE COLLEGE'S NONDISCRIMINATION POLICIES ARE PUBLICIZED IN ITS STUDENT HANDBOOK, ON ITS WEBSITE, AS WELL AS IN ITS COURSE CATALOG. THE COLLEGE IS CURRENTLY COMPRISED OF A 25% DIVERSE STUDENT BODY. true NURSING EDUCATION SCHOLARSHIP 171 1772069 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. ALL GRANT FUNDS ARE USED IN LINE WITH THE DONOR'S INTENT. ALL FUNDS ARE MONITORED BY THE FOUNDATION'S OFFICERS, A GIFT FUND REVIEW COMMITTEE, AND GENERAL ACCOUNTING AND IF EXPENSES ARE IDENTIFIED AS APPROPRIATE TO THE FUND, THE FUND WILL BE CHARGED FOR THE EXPENDITURE. SCHOLARSHIPS DISTRIBUTED FROM THE NURSING EDUCATION FUNDS ARE AWARDED TO ELIGIBLE STUDENTS OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') BASED ON SCHOLARSHIP CRITERIA, AS DETERMINED BY THE COLLEGE. false false false false false false false false false THOMAS BRODERICK MD DIRECTOR 0 466456 0 150 0 24378 0 32043 0 21420 0 544447 0 0 GAIL KIST-KLINE PRESIDENT (THRU 1/24) 0 195656 0 29000 0 4507 0 7500 0 26536 0 263199 0 0 BRADLEY JACKSON INTERIM PRESIDENT (BEG 1/24 THRU 6/24) 0 143131 0 9000 0 283 0 0 0 0 0 152414 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation COMPENSATION FOR THE PRESIDENT OF THE COLLEGE IS DETERMINED BY THE CHRIST HOSPITAL, A RELATED ORGANIZATION. THE CHRIST HOSPITAL REFERENCES A MINIMUM OF THREE INDEPENDENT COMPENSATION SURVEYS ON AN ANNUAL BASIS TO ASSESS THE REASONABLENESS OF BASE PAY AND TOTAL COMPENSATION, ALL OF WHICH IS CONTEMPORANEOUSLY DOCUMENTED. Form 990, Part V, Line 1a IRS FILINGS AND TAX COMPLIANCE ALL PAYROLL SERVICES FOR THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') EMPLOYEES ARE INCLUDED AS A PART OF THE CHRIST HOSPITAL PAYROLL SERVICES. ALL WAGE, PAYROLL TAX, AND W-2 INFORMATION IS FILED IN CONJUNCTION WITH THAT OF THE CHRIST HOSPITAL ('TCH'). Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT IS DETERMINED BY TCH, A RELATED TAX-EXEMPT ORGANIZATION. THE FILING ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER OF THE COLLEGE IS TCH. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body TCH HAS THE FOLLOWING AUTHORITY WITH RESPECT TO THE COLLEGE: 1) TO APPOINT VOTING DIRECTORS NOMINATED TO THE GOVERNING BOARD OF THE COLLEGE, 2) TO RECEIVE THE NET ASSETS OF THE COLLEGE UPON DISSOLUTION, AND 3) TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BOARD OF THE COLLEGE. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders TCH, AS THE SOLE MEMBER OF THE COLLEGE, MUST APPROVE THE DISSOLUTION AND MERGER OF THE COLLEGE. TCH MUST ALSO APPROVE THE SALE OF ALL OR SUBSTANTIALLY ALL OF THE COLLEGE'S ASSETS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE TCH CONTROLLER, THE TCH CHIEF FINANCIAL OFFICER, AND THE PRESIDENT OF THE COLLEGE. THE FORM IS THEN PRESENTED TO TCH'S BOARD OF DIRECTORS FOR FINAL REVIEW. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST (COI) IS MANAGED AT A CONSOLIDATED LEVEL AND THE PROCESS IS INCLUSIVE OF THE COLLEGE. COI DISCLOSURE FORMS ARE DISTRIBUTED ANNUALLY TO CERTAIN POTENTIALLY AFFECTED INDIVIDUALS. INDIVIDUALS ARE UNDER A DUTY TO DISCLOSE ANY POTENTIAL CONFLICTS THAT MAY ARISE BETWEEN THE ANNUAL FILINGS OF THE DISCLOSURE FORM. INDIVIDUALS COVERED UNDER THE CONFLICT OF INTEREST POLICY INCLUDE OFFICERS AND DIRECTORS. CONFLICTS OF INTEREST ARE DETERMINED BASED ON RESPONSES TO THE COI ANNUAL CERTIFICATION. THESE ARE REVIEWED BY LEGAL SERVICES AND FORWARDED TO SENIOR MANAGEMENT. BASED ON THE NATURE OF THE JOB DUTIES AND SPECIFIC DISCLOSURES IN THE CERTIFICATION MAY BE REQUESTED AND/OR A DECISION TO IMPLEMENT ALTERNATIVE PROCEDURES THAT WILL ELIMINATE THE POTENTIAL CONFLICT OF INTEREST WILL BE MADE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON A REASONABLE REQUEST AND AS REQUIRED. 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