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CINCINNATI CHRISTIAN UNIVERSITY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
CINCINNATI CHRISTIAN UNIVERSITY (EIN 31-0643552)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-12
IRS object ID
202111329349300246
Schema version
2019v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-05-12T08:45:43-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN351178661PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BLUE & CO LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1250 WEST MAIN STREET SUITE 2900AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310643552EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CINCINNATI CHRISTIAN UNIVERSITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCINCBusinessNameControlTxt
Phone5132448131PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 14300AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45250ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRON HEINEMANPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5132448131PhoneNum
Signature2021-05-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD C SHIELDSPreparerPersonNm
PTINP00852717PTIN
Phone8592531100PhoneNum
Preparation2021-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerRON HEINEMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 14300AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45250ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,287,817GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CCUNIVERSITY.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1924FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO EDUCATE PERSONS FOR THE MINISTRY AND CHURCH-RELATED LEADERSHIP VOCATIONS.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee437TotalEmployeeCnt
Total Volunteers40TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,163,775PYContributionsGrantsAmt
CY Contributions Grants$1,448,106CYContributionsGrantsAmt
PY Program Service Revenue$13,395,932PYProgramServiceRevenueAmt
CY Program Service Revenue$6,723,262CYProgramServiceRevenueAmt
PY Investment Income$55,303PYInvestmentIncomeAmt
CY Investment Income$23,416CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$15,615,010PYTotalRevenueAmt
CY Total Revenue$8,194,784CYTotalRevenueAmt
PY Grants And Similar Paid$4,958,680PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,552,124CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,684,784PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,491,940CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$30,122CYTotalFundraisingExpenseAmt
PY Other Expenses$7,627,534PYOtherExpensesAmt
CY Other Expenses$5,063,153CYOtherExpensesAmt
PY Total Expenses$17,270,998PYTotalExpensesAmt
CY Total Expenses$10,107,217CYTotalExpensesAmt
PY Revenues Less Expenses-$1,655,988PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,912,433CYRevenuesLessExpensesAmt
Total Assets BOY$12,955,743TotalAssetsBOYAmt
Total Assets EOY$12,055,112TotalAssetsEOYAmt
Total Liabilities BOY$10,772,672TotalLiabilitiesBOYAmt
Total Liabilities EOY$11,766,244TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,183,071NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$288,868NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
Expense$3,990,637ExpenseAmt
Grant$2,552,124GrantAmt
Revenue$4,738,844RevenueAmt
DescINSTRUCTION: 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.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$2,072,477ExpenseAmt
DescSTUDENT SERVICES AND ACADEMIC SUPPORT: 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.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$815,981ExpenseAmt
Revenue$1,984,418RevenueAmt
DescAUXILIARY 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.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$6,879,095TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document82IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee437EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5132448131PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 14300AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45250ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRIS HAHN
CHAIR AND TRUSTEE1.00Yes (X)Yes (X)$0$0$0
WILLIAM MOSSBARGER
TRUSTEE1.00Yes (X)$0$0$0
CRAIG AVERY
TRUSTEE1.00Yes (X)$0$0$0
TOM THATCHER
TRUSTEE1.00Yes (X)$0$0$0
RON HEINEMAN
PRESIDENT AND TRUSTEE10.00Yes (X)Yes (X)$0$0$0
RANDY S KOEHLER
DIRECTOR OF FINANCE AND ADMINISTRATION40.00Yes (X)$88,705$0$2,846
FieldValueIRS element (for citing)
Total Reportable Comp From Org$88,705TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,846TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CREATIVE DINING SERVICES
1 ROYAL PARK DRIVE 3ZEELANDMI49464FOODSERVICE$413,096
HSPS SECURITY
250 EAST FIFTH STREETCINCINNATIOH45202SECURITY$195,360
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$149,946GovernmentGrantsAmt
All Other Contributions$1,298,160AllOtherContributionsAmt
Total Contributions$1,448,106TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES900099$4,738,844$4,738,844
AUXILIARY ENTERPRISES900099$1,858,416$1,858,416
SPONSORED PROGRAMS900099$79,769$79,769
EDUCATION SERVICES900099$46,233$46,233
FieldValueIRS element (for citing)
Total Program Service Revenue$6,723,262TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,644TotalRevenueColumnAmt
Exclusion$23,644ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$92,805OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$93,033OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$228OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$228TotalRevenueColumnAmt
Exclusion-$228ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,194,784TotalRevenueColumnAmt
Related Or Exempt Func Income$6,723,262RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$23,416ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,552,124TotalAmt
Program Services$2,552,124ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$91,551TotalAmt
Management And General$91,551ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,098,489TotalAmt
Program Services$1,786,706ProgramServicesAmt
Management And General$310,075ManagementAndGeneralAmt
Fundraising$1,708FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$174,257TotalAmt
Program Services$111,890ProgramServicesAmt
Management And General$62,367ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$127,643TotalAmt
Program Services$98,072ProgramServicesAmt
Management And General$29,450ManagementAndGeneralAmt
Fundraising$121FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$126,531TotalAmt
Management And General$126,531ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$35,000TotalAmt
Management And General$35,000ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$10,808TotalAmt
Management And General$10,808ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$586,292TotalAmt
Program Services$57,789ProgramServicesAmt
Management And General$521,217ManagementAndGeneralAmt
Fundraising$7,286FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$17,085TotalAmt
Program Services$35ProgramServicesAmt
Management And General$17,050ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$642,690TotalAmt
Program Services$43,341ProgramServicesAmt
Management And General$599,349ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$467,271TotalAmt
Program Services$181,077ProgramServicesAmt
Management And General$286,194ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$160,817TotalAmt
Program Services$141,037ProgramServicesAmt
Management And General$18,933ManagementAndGeneralAmt
Fundraising$847FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$339,693TotalAmt
Program Services$309,110ProgramServicesAmt
Management And General$30,583ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$858,902TotalAmt
Program Services$318,920ProgramServicesAmt
Management And General$521,222ManagementAndGeneralAmt
Fundraising$18,760FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$100,653TotalAmt
Program Services$35,163ProgramServicesAmt
Management And General$65,490ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SUPPLIES$478,362$425,683$52,679
BAD DEBTS$309,921$309,921
OTHER$267,270$166,542$99,328$1,400
ATHLETIC PROGRAMS$259,758$259,758

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$402,100TotalAmt
Program Services$81,927ProgramServicesAmt
Management And General$320,173ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,107,217TotalAmt
Program Services$6,879,095ProgramServicesAmt
Management And General$3,198,000ManagementAndGeneralAmt
Fundraising$30,122FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$48,329BOYAmt
EOY$74,206EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$85,233BOYAmt
EOY$13,032EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$89,312BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$64,859BOYAmt
EOY$51,035EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$30,213,975LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$19,285,237LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$11,678,024BOYAmt
EOY$10,928,738EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$363,473BOYAmt
EOY$374,296EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$626,513BOYAmt
EOY$613,805EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,955,743BOYAmt
EOY$12,055,112EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,921,581BOYAmt
EOY$1,961,907EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$266,524BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$8,139,580BOYAmt
EOY$9,268,177EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$77,100EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$444,987BOYAmt
EOY$459,060EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,772,672BOYAmt
EOY$11,766,244EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$390,039BOYAmt
EOY-$2,155,980EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,573,110BOYAmt
EOY$2,444,848EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,183,071BOYAmt
EOY$288,868EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,955,743BOYAmt
EOY$12,055,112EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,912,433ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$17,205NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$1,025OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,784,956BeginningYearBalanceAmt
Contributions$11,810ContributionsAmt
Investment Earnings Or Losses$43,267InvestmentEarningsOrLossesAmt
Other Expenditures$1,840,033OtherExpendituresAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,926,316BeginningYearBalanceAmt
Contributions$67,433ContributionsAmt
Investment Earnings Or Losses$192,560InvestmentEarningsOrLossesAmt
Other Expenditures$2,401,353OtherExpendituresAmt
End Year Balance$1,784,956EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,135,935BeginningYearBalanceAmt
Contributions$53,260ContributionsAmt
Investment Earnings Or Losses-$49,003InvestmentEarningsOrLossesAmt
Other Expenditures$213,876OtherExpendituresAmt
End Year Balance$3,926,316EndYearBalanceAmt

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,665,005OtherCostOrOtherBasisAmt
Book Value$1,665,005BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,794,623OtherCostOrOtherBasisAmt
Depreciation$10,389,855DepreciationAmt
Book Value$6,404,768BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,408,623OtherCostOrOtherBasisAmt
Depreciation$1,115,100DepreciationAmt
Book Value$1,293,523BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,325,997OtherCostOrOtherBasisAmt
Depreciation$5,942,030DepreciationAmt
Book Value$1,383,967BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,019,727OtherCostOrOtherBasisAmt
Depreciation$1,838,252DepreciationAmt
Book Value$181,475BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$10,928,738TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescBENEFICIAL INTERESTS IN TRUSTSDesc
Book Value$613,805BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$613,805TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ANNUITIES PAYABLE$411,400
DEPOSITS HELD FOR OTHERS$11,040
DUE TO CCU FOUNDATION$36,620
FieldValueIRS element (for citing)
Total Liability$459,060TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 JANUARY 31, 2020 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.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3SCHOLARSHIPS 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 6THE 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.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPS AND GRANT FUNDS USED FOR TUITION AND RELATED FEES.GrantTypeTxt
Recipient500RecipientCnt
Cash Grant$2,552,124CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE UNIVERSITY HAS A SPECIFIC DEPARTMENT RELATED TO STUDENT FINANCIAL AID THAT TRACKS ALL SCHOLARSHIPS AND GRANT FUNDS DISBURSED TO STUDENTS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 3THE UNIVERSITY CEASED ACADEMIC OPERATIONS ON JANUARY 31, 2020.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CEACH 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 15THE 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 19AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:MISCELLANEOUS ADJUSTMENT 1,025.
PART XII, LINE 2BTHE UNIVERSITY OBTAINED AN AUDIT OF ITS FINANCIAL STATEMENTS FOR THE PERIOD JULY 1, 2019 THROUGH JANUARY 31, 2020. THE PERIOD FEBRUARY 1, 2020 THROUGH JUNE 30, 2020 WAS NOT AUDITED.
PART XII, LINE 2CTHE PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CINCINNATI CHRISTIAN UNIVERSITY FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12700 GLENWAY AVENUEAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45204ZIPCd
FieldValueIRS element (for citing)
EIN453985463EIN
Primary ActivitiesPROVIDE FINANCIAL AND OTHER SUPPORT FOR CINCINNATI CHRISTIAN UNIVERSITYPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1CINCINNATI CHRISTIAN UNIVERSITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CINCINNATI CHRISTIAN UNIVERSITY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeMTransactionTypeTxt
Involved$352,672InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt