2026-05-13T13:28:15-05:00 2025-06-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-07-01 310971599 OHIO CHRISTIAN UNIVERSITY OHIO 8777628669 1476 LANCASTER PIKE CIRCLEVILLE OH 43113 MARK LATTIMER VP OF FINANCE 8777628669 2026-05-13 1 1 DAREN DAIGA P01074795 5055022746 2026-05-13 2024 2025-03-06 01:10:19Z REV RYAN D SAUNDERS 1476 LANCASTER PIKE CIRCLEVILLE OH 43113 25702553 0 X WWW.OHIOCHRISTIAN.EDU X 1961 OH OHIO CHRISTIAN UNIVERSITY PREPARES STUDENTS TO SERVE EFFECTIVELY (CONTINUED ON SCHEDULE O) IN THE CHURCH AND SOCIETY BY PROVIDING A HOLISTIC, CHRIST-CENTERED, BIBLICALLY INTEGRATED EDUCATION IN THE WESLEYAN TRADITION. 15 14 264 14 0 0 2274168 1529379 15427605 16527780 255628 1883064 -172012 -164035 17785389 19776188 4237080 4733536 0 0 8002824 8126913 0 0 405109 8226487 8472055 20466391 21332504 -2681002 -1556316 40357093 36840810 8167165 7329900 32189928 29510910 X OHIO CHRISTIAN UNIVERSITY (OCU) IS COMMITTED TO OFFERING A COMPLETE EDUCATION THAT DEVELOPS STUDENTS INTELLECTUALLY, PROFESSIONALLY, AND SPIRITUALLY. (CONTINUED ON SCHEDULE O)OCU OFFERS DEGREE PROGRAMS DESIGNED TO EQUIP STUDENTS TO BECOME LEADERS IN THEIR CAREERS, COMMUNITIES, FAMILIES, AND IN THE WORLD. 0 0 17049179 4733536 16539413 HIGHER EDUCATIONOHIO CHRISTIAN UNIVERSITY OFFERS ASSOCIATE, BACHELOR AND MASTERS DEGREES WITH CONCENTRATIONS IN MINISTRY, BUSINESS, TEACHER EDUCATION, AND COUNSELING, SERVICING OVER 900 STUDENTS. 17049179 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1390 0 1 264 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 15 14 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X MARK LATTIMER 8777628669 1476 LANCASTER PIKE CIRCLEVILLE OH 43113 DR RONALD E SMITH PRESIDENT (PART YEAR) 40.00 X X 275269 0 88637 REV RYAN D SAUNDERS PRESIDENT 40.00 X X 0 0 0 REV MIKE HOLBROOK CHAIRMAN 0.30 X X 0 0 0 PHILIP TIPTON SECRETARY 0.30 X X 0 0 0 REV FRANK SKIES TRUSTEE 0.30 X 0 0 0 REV GARY HEIMBACH TRUSTEE 0.30 X 0 0 0 REV DAN JORDAN TRUSTEE 0.30 X 0 0 0 REV JOE ATHERLY TRUSTEE 0.30 X 0 0 0 KEITH STEVENSON TRUSTEE 0.30 X 0 0 0 JAMES O'LEARY TRUSTEE 0.30 X 0 0 0 LINDA MILLER TRUSTEE 0.30 X 0 0 0 DR CONNIE BOWMAN TRUSTEE 0.30 X 0 0 0 DR DAN TIPTON TRUSTEE 0.30 X 0 0 0 RANDY KNECE TRUSTEE 0.30 X 0 0 0 JANET BLACKSTONE TRUSTEE 0.30 X 0 0 0 ANTHONIO BAPTISTE TRUSTEE 0.30 X 0 0 0 DR SILVIA LUCASCHI-DECKER VP OF ENROLLMENT 40.00 X 126432 0 22861 TED W PERRY EVP OF FIN. & OPS (PART YEAR) 40.00 X 124525 0 13689 DR DONALD TUCKER PROVOST 40.00 X 130000 0 8074 MATTHEW JOHNSON VP OF UNIV. ADVANCEMENT (PART YEAR) 40.00 X 79581 0 10760 PAUL NISWANDER VP OF UNIVERSITY ADVANCEMENT 40.00 X 0 0 0 735807 0 144021 4 0 1 0 HALLMARK MANAGEMENT 1570 FISHINGER RD SUITE 2 COLUMBUS OH 43221 FOOD SERVICES 1341426 SLINGSHOT 1500 S WESTERN AVE MARION IN 46953 BOOKSTORE SERVICES 568741 GOOGLE 1600 AMPHITHEATRE PKWY MOUNTAIN VIEW CA 94043 ADVERTISING SERVICES 493451 MCKNIGHT DEVELOPMENT PO BOX 370 GROVE CITY OH 43123 CONSTRUCTION SERVICES 348943 LRAP 1011 WARRENVILLE RD SUITE 100 LISLE IL 60532 ENROLLMENT SERVICES 146436 8 10800 10887 661196 846496 20927 1529379 TUITION AND FEES 611310 14360686 14360686 AUXILIARY ENTERPRISES 611310 2043993 2043993 123101 123101 16527780 258728 258728 15541 15541 89565 308325 -218760 -218760 -218760 7210507 5601712 1608795 1608795 1608795 59420 10800 16328 43092 43092 11633 11633 11633 19776188 16539413 0 1707396 4733536 4733536 883027 335550 547477 5914159 5132814 525208 256137 125908 100444 19514 5950 713722 595871 99824 18027 490097 377964 93891 18242 22204 22204 44773 44773 26128 26128 410626 178563 216260 15803 1009160 998924 10236 197403 161002 32949 3452 220538 165166 55372 1570942 1356616 213623 703 298539 265162 26638 6739 43315 29437 13878 507124 448005 59119 1104838 1014418 90420 179834 155467 24367 STUDENT ACTIVITIES 1578126 1578126 BAD DEBT 615512 615512 OTHER EVENTS 19062 18615 447 623931 402423 152135 69373 21332504 17049179 3878216 405109 500 500 2888030 1874444 1115560 896872 844081 615987 247275 220058 426693 173545 41875076 15490562 26879465 26384514 6618574 1336217 1008808 5095075 328107 243598 40357093 36840810 466151 556890 40821 56741 5887200 669500 5660500 1103493 1055769 8167165 7329900 X 23866434 20198305 8323494 9312605 32189928 29510910 40357093 36840810 X -1556316 -1129455 6753 X 0 1 X 1 1 1 X 6190715 3983848 2914007 2274168 1529379 16892117 6190715 3983848 2914007 2274168 1529379 16892117 1034262 15857855 177291 320283 515766 330990 363834 1708164 68960 46750 61950 43092 220752 74429 11633 86062 18907095 85189935 0.83870 0.84760 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2023 AMOUNT: $ 74,429. 2024 AMOUNT: $ 11,633. SCHEDULE A, PART II THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(1)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY STATUS SECTION 170(B)(1)(A)(VI) AND, THEREFORE, QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5779024 134121 588928 82162 189420 6230491 5365100 101972 514871 177250 25669 5779024 4980108 211050 377575 182000 21633 5365100 5447452 247516 -524887 167000 22973 4980108 4372978 212802 884964 23292 5447452 0.00490 0.99510 0.00000 1 0 2066087 2066087 36662423 13654251 23008172 2182365 1663586 518779 964201 172725 791476 26384514 BONDS 16415 F CASH AND CASH EQUIVALENTS 32862 F CASH SURRENDER VALUE OF LIFE INSURANCE 45798 F CERTIFICATE OF DEPOSIT 5000000 F 5095075 REFUNDS DUE TO STUDENTS 334580 ANNUITIES AND OTHER SPLIT INTEREST LIABILITIES 468155 FINANCE LEASE OBLIGATION 253034 1055769 14218475 -1129455 331406 -798049 15016524 26128 4733536 4759664 19776188 16897493 324653 324653 16572840 26128 4733536 4759664 21332504 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS PRIMARILY TO SUPPORT STUDENT SCHOLARSHIPS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTERESTS 6,753. FUNDRAISING EVENT EXPENSES 16,328. RENTAL EXPENSES 308,325. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 4,733,536. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 16,328. RENTAL EXPENSES 308,325. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 4,733,536. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS CONSISTENT WITH THE PUBLICITY EXCEPTION FOUND IN REV. PROC. 75-50 SECTION 4.03(2)(B). LINE 6A - EXPLANATION OF GOVERNMENT FINANCIAL AID: THE UNIVERSITY RECEIVES FINANCIAL AID ASSISTANCE IN THE FORM OF PELL AND FEDERAL WORK STUDY PROGRAMS. GOLF OUTING 70220 10800 59420 16328 70220 10800 59420 16328 16328 43092 1 SCHOLARSHIPS 936 4733536 PART I, LINE 2: FEDERAL AND STATE GRANT AID ELIGIBILITY IS DERIVED FROM THE STUDENT'S COMPLETED FAFSA APPLICATION. THE FAFSA IS REVIEWED BY A FINANCIAL AID ADMINISTRATOR TO DETERMINE ELIGIBILITY. AWARDS FOR FEDERAL AND/OR STATE GRANT AID IS PROCESSED AFTER CAREFUL EVALUATION OF THE STUDENT'S COMPLETED APPLICATION, THE STUDENT'S ADMISSIONS STATUS WITH THE UNIVERSITY, THE STUDENT'S ENROLLMENT STATUS FOR THE PAYMENT PERIOD, THE AGGREGATE LIFETIME AND ANNUAL ELIGIBILITY THE STUDENT HAS REMAINING, AND THE AVAILABLE AWARDING PROCESS WITHIN THE STUDENT'S COST OF ATTENDANCE AT THE UNIVERSITY. NO CASH CHANGES HANDS AND FUNDS ARE DIRECTLY APPLIED TO STUDENT ACCOUNTS. X X 1 1 X X 0 0 0 0 0 0 0 0 0 DR RONALD E SMITH PRESIDENT (PART YEAR) 232840 0 0 0 42429 0 24079 0 64558 0 363906 0 0 0 PART I, LINE 1A THE PRESIDENT RECEIVED A GROSS-UP PAYMENT TO COVER THE PORTION OF PAYROLL TAXES THE UNIVERSITY WOULD HAVE PAID HAD HE BEEN SUBJECT TO FICA INSTEAD OF SECA. THIS IS INCLUDED IN TAXABLE COMPENSATION. PURSUANT TO INTERNAL REVENUE CODE SECTION 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR QUALIFYING MINISTERIAL EMPLOYEES. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. THE PRESIDENT MET THE QUALIFICATIONS FOR AND RECEIVED A MINISTERIAL HOUSING ALLOWANCE DURING THE TAX YEAR. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES SHALL CONSIST OF THE CHAIR, SECRETARY, THE CHAIRS OF EACH BOARD COMMITTEE, AND THE PRESIDENT OF THE UNIVERSITY (EX-OFFICIO). THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS NECESSARY TO TRANSACT BUSINESS THAT MAY ARISE BETWEEN THE MEETINGS OF THE BOARD. THE ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE SUBJECT TO BOARD APPROVAL. FORM 990, PART VI, SECTION A, LINE 2 PHILIP TIPTON, SECRETARY, AND DR. DAN TIPTON, TRUSTEE - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 7A A MINIMUM OF TWO (2) REPRESENTATIVES FROM EACH DISTRICT OF CHURCHES OF CHRIST IN CHRISTIAN UNION (CCCU) WILL BE SUBMITTED BY THEIR RESPECTIVE DISTRICT BOARD OF TRUSTEES AND THEN ONE (1) OF WHICH FROM EACH DISTRICT WILL BE ELECTED BY THE UNIVERSITY BOARD OF TRUSTEES AND RATIFIED BY THE GENERAL BOARD OF TRUSTEES FOR A THREE (3) YEAR TERM. THE FIFTEEN (15) AT-LARGE MEMBERS SHALL BE ELECTED BY THE UNIVERSITY BOARD OF TRUSTEES FROM A LIST OF NOMINEES PRESENTED BY THE UNIVERSITY BOARD OF TRUSTEES AND RATIFIED BY THE GENERAL BOARD OF TRUSTEES OF THE CCCU. SIX (6) OF THE FIFTEEN (15) TRUSTEES-AT-LARGE MUST BE FROM CCCU. THE BOARD OF TRUSTEES SHALL EMPLOY A PRESIDENT TO SUPERVISE THE OPERATION OF THE UNIVERSITY. THE BOARD OF TRUSTEES SHALL SUBMIT THEIR NOMINEE FOR PRESIDENT OF OHIO CHRISTIAN UNIVERSITY TO THE GENERAL BOARD OF THE CHURCHES OF CHRIST IN CHRISTIAN UNION FOR RATIFICATION AND FINAL APPROVAL. FORM 990, PART VI, SECTION A, LINE 7B THE TRUSTEES MAY NOT AT ANY TIME SELL, LEASE, EXCHANGE, MORTGAGE, PLEDGE, TRANSFER OR OTHERWISE DISPOSE OF 50% OR MORE OF UNIVERSITY ASSETS WITHOUT THE EXPRESSED APPROVAL OF THE GENERAL BOARD OF THE CCCU. THE BYLAWS MAY BE AMENDED BY THE BOARD OF TRUSTEES, SUBJECT TO APPROVAL BY THE GENERAL BOARD OF THE CCCU, WITH AN AFFIRMATIVE VOTE OF MEMBERS PRESENT AND VOTING AT ANY REGULAR MEETING OR SPECIAL MEETING PROVIDING THAT SUCH RESOLUTION IS CONTAINED IN THE NOTICE OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER AND REVIEWED IN DETAIL BY THE ORGANIZATION'S TOP MANAGEMENT. THE REVIEWED FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS AND OFFICERS TO UPDATE THEIR CONFLICT OF INTEREST STATEMENTS ANNUALLY. THESE STATEMENTS ARE REVIEWED BY THE OFFICE OF HUMAN RESOURCES. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE UNIVERSITY PRESIDENT AND OTHER OFFICERS IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. COMPARABILITY DATA IS USED AND THE DELIBERATION AND DECISION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTERESTS 6,753. CHURCHES OF CHRIST IN CHRISTIAN UNION 1553 LANCASTER PIKE CIRCLEVILLE OH 45601 314443130 CHURCH OH 501(C)(3) LINE 1 N/A 0 CHARITABLE REMAINDER UNITRUST (1) CHARITABLE REMAINDER UNITRUST FL OHIO CHRISTIAN UNIVERSITY T 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1