2021-01-18T13:39:04-06:00 2019-06-30 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2018-07-01 310643552 CINCINNATI CHRISTIAN UNIVERSITY CINC 5132448131 2700 GLENWAY AVE CINCINNATI OH 452043200 RANDY S KOEHLER II VICE PRESIDENT, FINANCE 5132448449 2021-01-15 1 RICHARD C SHIELDS P00852717 8592531100 2021-01-15 2018 2022-09-23 18:48:47Z RON HEINEMAN 2700 GLENWAY AVE CINCINNATI OH 452043200 15687503 0 X WWW.CCUNIVERSITY.EDU X 1924 OH TO EDUCATE PERSONS FOR THE MINISTRY AND CHURCH-RELATED LEADERSHIP VOCATIONS. 13 13 441 40 0 0 1197296 2163775 7868328 13395932 172451 55303 0 0 9238075 15615010 0 4958680 0 0 4582720 4684784 0 0 183798 6585355 7627534 11168075 17270998 -1930000 -1655988 14291433 12955743 10113621 10772672 4177812 2183071 X 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. 0 0 8578786 4958680 10140140 INSTRUCTION: EXPENSES FOR ALL ACTIVITIES THAT ARE PART OF THE INSTITUTION'S INSTRUCTION PROGRAM. EXPENSES FOR CREDIT AND NONCREDIT COURSES; ACADEMIC AND TECHNICAL INSTRUCTION; TUTORIAL INSTRUCTION; AND REGULAR, SPECIAL, AND EXTENSION SESSIONS. 2746895 157160 STUDENT SERVICES: EXPENSES INCURRED FOR OFFICES OF ADMISSIONS AND THE REGISTRAR AND ACTIVITIES WITH THE PRIMARY PURPOSE OF CONTRIBUTING TO STUDENTS' EMOTIONAL AND PHYSICAL WELL-BEING AND INTELLECTUAL, CULTURAL, AND SOCIAL DEVELOPMENT OUTSIDE THE CONTEXT OF THE FORMAL INSTRUCTION PROGRAM. IT INCLUDES EXPENSES FOR STUDENT ACTIVITIES, CULTURAL EVENTS, STUDENT NEWSPAPERS, INTRAMURAL ATHLETICS, STUDENT ORGANIZATIONS, INTERCOLLEGIATE ATHLETICS, COUNSELING AND CAREER GUIDANCE, STUDENT AID ADMINISTRATION, AND STUDENT HEALTH SERVICE. 2045889 3098632 AUXILIARY ENTERPRISES: FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY, STAFF, OTHER INSTITUTIONAL DEPARTMENTS, OR INCIDENTALLY TO THE GENERAL PUBLIC, AND CHARGES A FEE DIRECTLY RELATED TO, ALTHOUGH NOT NECESSARILY EQUAL TO, THE COST OF THE GOODS OR SERVICES. 841128 ACADEMIC SUPPORT: EXPENSES INCURRED TO PROVIDE SUPPORT SERVICES FOR THE INSTITUTION'S PRIMARY MISSION. IT INCLUDES THE RETENTION, PRESERVATION, AND DISPLAY OF EDUCATIONAL MATERIALS; THE PROVISION OF SERVICES THAT DIRECTLY ASSIST THE ACADEMIC FUNCTIONS OF THE INSTITUTION; MEDIA SUCH AS AUDIO-VISUAL SERVICES AND TECHNOLOGY SUCH AS COMPUTING SUPPORT; ACADEMIC ADMINISTRATION AND PERSONNEL DEVELOPMENT PROVIDING ADMINISTRATION SUPPORT AND MANAGEMENT DIRECTION TO THE THREE PRIMARY MISSIONS; AND SEPARATELY BUDGETED SUPPORT FOR COURSE AND CURRICULUM DEVELOPMENT. 841128 14212698 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 74 0 1 441 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RANDY S KOEHLER II 5132448449 2700 GLENWAY AVENUE CINCINNATI OH 452043200 WILLIAM MOSSBARGER BOARD CHAIR 1.00 X X 0 0 0 JONATHAN SAMS BOARD VICE CHAIR 1.00 X X 0 0 0 BOB BURKHARDT BOARD SECRETARY 1.00 X X 0 0 0 CRAIG AVERY TRUSTEE 1.00 X 0 0 0 CHERYK BRACKEMYRE TRUSTEE 1.00 X 0 0 0 SCOTT DIXON TRUSTEE 1.00 X 0 0 0 CHRIS HAHN TRUSTEE 1.00 X 0 0 0 TYLER MCKENZIE TRUSTEE 1.00 X 0 0 0 ANYA SANCHEZ 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 ILLYA THOMAS TRUSTEE 1.00 X 0 0 0 DAVE WORKMAN TRUSTEE 1.00 X 0 0 0 RON HEINEMAN OFFICER / CEO 50.00 X X 0 0 0 RANDY KOEHLER VICE PRESIDENT 50.00 X 83128 0 1504 TOM THATCHER CHIEF ACADEMIC OFFICER 50.00 X 27499 0 15562 110627 0 17066 1 0 0 0 CREATIVE DINING SERVICES 1 ROYAL PARK DRIVE 3 ZEELAND MI 49464 FOODSERVICE 1080852 MIS SOLUTIONS 7849 PALACE DRIVE CINCINNATI OH 45249 INFORMATION TECHNOLOGY 189224 HSPS SECURITY 250 EAST FIFTH STREET CINCINNATI OH 45202 SECURITY 178740 3 103536 2060239 42627 2163775 TUITION AND FEES 900099 10140140 10140140 AUXILIARY ENTERPRISES 900099 3098632 3098632 EDUCATION SERVICES 900099 101524 101524 SPONSORED PROGRAMS 900099 55636 55636 13395932 24829 24829 102267 700 71100 1393 31167 -693 30474 30474 15615010 13395932 0 55303 4958680 4958680 127693 21531 106162 4061934 3228964 827982 4988 280325 217435 62833 57 214832 170627 43976 229 14139 14139 74400 74400 9885 9885 102245 80596 1472 20177 167660 8261 154499 4900 790013 726049 24251 39713 743070 692677 20336 30057 500664 229752 270912 236300 234282 2018 519751 411811 89285 18655 868599 736389 88893 43317 156906 56705 100201 SUPPLIES 1097182 997437 97131 2614 BAD DEBTS 617969 543382 74587 ATHLETIC PROGRAMS 485980 485980 REPAIRS AND MAINTENANCE 432894 111256 321638 809877 300884 491920 17073 17270998 14212698 2874502 183798 214308 48329 30219 524816 85233 94609 89312 78763 64859 30432373 18754349 12405368 11678024 322380 363473 620970 626513 14291433 12955743 1451399 1921581 266524 8377746 8139580 284476 444987 10113621 10772672 X -1952291 -390039 1868540 2573110 4261563 0 4177812 2183071 14291433 12955743 X -1655988 12415 -351168 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1784956 11810 43267 0 1840033 0 3926316 67433 192560 0 2401353 0 1784956 4135935 53260 -49003 0 213876 0 3926316 4702042 21828 112029 0 699964 0 4135935 0.00000 0.00000 0.00000 1650005 1650005 16944424 9917509 7026915 2335469 1033880 1301589 7048892 5679011 1369881 2453583 2123949 329634 11678024 ANNUITIES PAYABLE 430856 DEPOSITS HELD FOR OTHERS 14131 444987 X PART V, LINE 4: THE UNIVERSITY'S ENDOWMENTS HAVE BEEN ESTABLISHED MAINLY FOR SCHOLARSHIPS. THE ENDOWMENT WAS LIQUIDATED IN FISCAL YEAR 2018 (TAX YEAR 2017). PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNIVERSITY AND RECOGNIZE A TAX LIABILITY IF THE UNIVERSITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNIVERSITY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2019 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE UNIVERSITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 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. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES ASSISTANCE FROM FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, FEDERAL WORK-STUDY PROGRAM, AND FEDERAL PELL GRANT PROGRAM. THE UNIVERSITY ALSO ACTS AS AN INTERMEDIARY FOR STUDENTS RECEIVING LOANS UNDER THE FEDERAL FAMILY EDUCATION LOANS PROGRAM. 1 SCHOLARSHIPS AND GRANT FUNDS USED FOR TUITION AND RELATED FEES. 555 4958680 PART I, LINE 2: THE UNIVERSITY HAS A SPECIFIC DEPARTMENT RELATED TO STUDENT FINANCIAL AID THAT TRACKS ALL SCHOLARSHIPS AND GRANT FUNDS DISBURSED TO STUDENTS. X 4 42627 STOCK EXCHANGE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B 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 IS 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 TRUSTESS 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: THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION 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 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BEGINNING BALANCE ROLLFORWARD -3. TRANSFER TO CCU FOUNDATION -351,165. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CINCINNATI CHRISTIAN UNIVERSITY FOUNDATION 2700 GLENWAY AVENUE CINCINNATI OH 45204 453985463 PROVIDE FINANCIAL AND OTHER SUPPORT FOR CINCINNATI CHRISTIAN UNIVERSITY OH 501(C)(3) LINE 7 CINCINNATI CHRISTIAN UNIVERSITY 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 CINCINNATI CHRISTIAN UNIVERSITY FOUNDATION M 634379 CASH