Nonprofit · EIN 31-0971599
OHIO CHRISTIAN UNIVERSITY
Tax-exempt · CIRCLEVILLE, OH 43113
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $19,776,188 | $21,332,504 | -$1,556,316 | $36,840,810 | $7,329,900 | $29,510,910 |
| June 30, 2024 | 990 | $17,785,389 | $20,466,391 | -$2,681,002 | $40,357,093 | $8,167,165 | $32,189,928 |
| June 30, 2023 | 990 | $19,753,161 | $20,641,974 | -$888,813 | $42,628,373 | $8,398,655 | $34,229,718 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,529,379
- of which government grants
- $661,196
- Program service revenue
- $16,527,780
- Investment income
- $1,883,064
- Net rental income
- -$218,760
- Net gain from sales of assets
- $1,608,795
- Net income from fundraising events
- $43,092
- Tax-exempt bond proceeds
- $15,541
- Other revenue
- -$164,035
Expenses
- Grants and similar amounts paid
- $4,733,536
- Compensation of officers, directors and key employees
- $883,027
- Other salaries and wages
- $5,914,159
- Salaries, compensation and benefits (total)
- $8,126,913
- Professional fundraising fees
- $0
- Legal fees
- $22,204
- Accounting fees
- $44,773
- Occupancy
- $1,570,942
- Travel
- $298,539
- Depreciation
- $1,104,838
- Program services (functional)
- $17,049,179
- Management and general (functional)
- $3,878,216
- Fundraising (functional)
- $405,109
Balance sheet and other
- Total assets, start of year
- $40,357,093
- Total assets, end of year
- $36,840,810
- Total liabilities, end of year
- $7,329,900
- Net assets, end of year
- $29,510,910
- Land, buildings and equipment
- $26,384,514
- Publicly traded securities
- $1,336,217
- Net assets without donor restrictions
- $20,198,305
- Net assets with donor restrictions
- $9,312,605
- Gross receipts
- $25,702,553
- Employees
- 264
- Volunteers
- 14
- Year formed
- 1961
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DR RONALD E SMITH | PRESIDENT (PART YEAR) Trustee or director, Officer | 40 | $275,269 | $88,637 |
| DR SILVIA LUCASCHI-DECKER | VP OF ENROLLMENT Officer | 40 | $126,432 | $22,861 |
| TED W PERRY | EVP OF FIN. & OPS (PART YEAR) Officer | 40 | $124,525 | $13,689 |
| DR DONALD TUCKER | PROVOST Officer | 40 | $130,000 | $8,074 |
| MATTHEW JOHNSON | VP OF UNIV. ADVANCEMENT (PART YEAR) Officer | 40 | $79,581 | $10,760 |
| REV RYAN D SAUNDERS | PRESIDENT Trustee or director, Officer | 40 | $0 | $0 |
| REV MIKE HOLBROOK | CHAIRMAN Trustee or director, Officer | 0.3 | $0 | $0 |
| PHILIP TIPTON | SECRETARY Trustee or director, Officer | 0.3 | $0 | $0 |
| REV FRANK SKIES | TRUSTEE Trustee or director | 0.3 | $0 | $0 |
| REV GARY HEIMBACH | TRUSTEE Trustee or director | 0.3 | $0 | $0 |
| REV DAN JORDAN | TRUSTEE Trustee or director | 0.3 | $0 | $0 |
| REV JOE ATHERLY | TRUSTEE Trustee or director | 0.3 | $0 | $0 |
| KEITH STEVENSON | TRUSTEE Trustee or director | 0.3 | $0 | $0 |
| JAMES O'LEARY | TRUSTEE Trustee or director | 0.3 | $0 | $0 |
| LINDA MILLER | TRUSTEE Trustee or director | 0.3 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR CONNIE BOWMAN | TRUSTEE Trustee or director | 0.3 | $0 |
| DR DAN TIPTON | TRUSTEE Trustee or director | 0.3 | $0 |
| RANDY KNECE | TRUSTEE Trustee or director | 0.3 | $0 |
| JANET BLACKSTONE | TRUSTEE Trustee or director | 0.3 | $0 |
| ANTHONIO BAPTISTE | TRUSTEE Trustee or director | 0.3 | $0 |
| PAUL NISWANDER | VP OF UNIVERSITY ADVANCEMENT Officer | 40 | $0 |
990 for the year ended June 30, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Dr Ronald E Smith | President Trustee or director, Officer | 40 | $274,673 | $104,599 |
| Ted W Perry | EVP of Finance & Operations Officer | 40 | $123,574 | $13,691 |
| Silvia Lucaschi-Decker | VP of Enrollment Officer | 40 | $103,385 | $19,140 |
| Dr Donald Tucker | Provost Officer | 40 | $114,769 | $5,302 |
| Matthew Johnson | VP of University Advancement Officer | 40 | $53,574 | $4,893 |
| Philip Tipton | Secretary Trustee or director, Officer | 0.3 | $0 | $0 |
| Rev Mike Holbrook | Chairman Trustee or director, Officer | 0.3 | $0 | $0 |
| Dr Connie Bowman | Trustee Trustee or director | 0.3 | $0 | $0 |
| Dr Dan Tipton | Trustee Trustee or director | 0.3 | $0 | $0 |
| Dr Janet Blackstone | Trustee Trustee or director | 0.3 | $0 | $0 |
| Dr Ron Adkins | Trustee (part year) Trustee or director | 0.3 | $0 | $0 |
| James O'Leary | Trustee Trustee or director | 0.3 | $0 | $0 |
| Keith Stevenson | Trustee Trustee or director | 0.3 | $0 | $0 |
| Linda Miller | Trustee Trustee or director | 0.3 | $0 | $0 |
| Randy Knece | Trustee Trustee or director | 0.3 | $0 | $0 |
| Rev Dan Jordan | Trustee Trustee or director | 0.3 | $0 | $0 |
| Rev Frank Skies | Trustee Trustee or director | 0.3 | $0 | $0 |
| Rev Gary Heimbach | Trustee Trustee or director | 0.3 | $0 | $0 |
| Rev Joe Atherly | Trustee Trustee or director | 0.3 | $0 | $0 |
990 for the year ended June 30, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DR JON KULAGA | PRESIDENT Trustee or director, Officer | 40 | $214,684 | $19,730 |
| RONALD E SMITH | INTERIM PRESIDENT Trustee or director, Officer | 40 | $137,361 | $0 |
| TED W PERRY | VICE-PRESIDENT Officer | 40 | $113,123 | $12,081 |
| DR DAN TIPTON | TRUSTEE Trustee or director | 0 | $0 | $0 |
| DR JANET BLACKSTONE | TRUSTEE Trustee or director | 0 | $0 | $0 |
| DR CONNIE BOWMAN | TRUSTEE Trustee or director | 0 | $0 | $0 |
| JAMES O'LEARY | TRUSTEE Trustee or director | 0 | $0 | $0 |
| KEITH STEVENSON | TRUSTEE Trustee or director | 0 | $0 | $0 |
| LINDA MILLER | TRUSTEE Trustee or director | 0 | $0 | $0 |
| PHILIP TIPTON | TRUSTEE Trustee or director | 0 | $0 | $0 |
| RANDY KNECE | TRUSTEE Trustee or director | 0 | $0 | $0 |
| REV FRANK SKIES | TRUSTEE Trustee or director | 0 | $0 | $0 |
| REV GARY HEIMBACH | TRUSTEE Trustee or director | 0 | $0 | $0 |
| REV JOE ATHERLY | TRUSTEE Trustee or director | 0 | $0 | $0 |
| REV MIKE HOLBROOK | CHAIRMAN Trustee or director | 0 | $0 | $0 |
| REV DAN JORDAN | TRUSTEE Trustee or director | 0 | $0 | $0 |
| DR RON ADKINS | TRUSTEE Trustee or director | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1476 LANCASTER PIKE, CIRCLEVILLE, OH 43113-9487
- Principal officer (990 for 2024)
- REV RYAN D SAUNDERS, 1476 LANCASTER PIKE, CIRCLEVILLE, OH 43113
- Signed the 990
- MARK LATTIMER, VP OF FINANCE
- Phone
- (877) 762-8669
- Website
- WWW.OHIOCHRISTIAN.EDU
- Return prepared by
- CRI CAPIN CROUSE ADVISORS LLC
Mission
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.
Program accomplishments
- HIGHER EDUCATIONOHIO CHRISTIAN UNIVERSITY OFFERS ASSOCIATE, BACHELOR AND MASTERS DEGREES WITH CONCENTRATIONS IN MINISTRY, BUSINESS, TEACHER EDUCATION, AND COUNSELING, SERVICING OVER 900 STUDENTS.Expenses $17,049,179 · grants $4,733,536 · revenue $16,539,413
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0971599
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B42Z)
- Assets (IRS master file)
- $36,840,810
- Income (IRS master file)
- $25,702,553
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $19,776,188 | $21,332,504 | $36,840,810 | IRS |
| 990 | June 2024 | $17,785,389 | $20,466,391 | $40,357,093 | IRS |
| 990 | June 2023 | $19,753,161 | $20,641,974 | $42,628,373 | XML |
| 990 | June 2022 | $22,327,827 | $22,077,033 | $46,295,556 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0971599).
Questions about OHIO CHRISTIAN UNIVERSITY
- What is the EIN of OHIO CHRISTIAN UNIVERSITY?
- The employer identification number (EIN) of OHIO CHRISTIAN UNIVERSITY is 31-0971599.
- Is OHIO CHRISTIAN UNIVERSITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to OHIO CHRISTIAN UNIVERSITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OHIO CHRISTIAN UNIVERSITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OHIO CHRISTIAN UNIVERSITY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OHIO CHRISTIAN UNIVERSITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of OHIO CHRISTIAN UNIVERSITY?
- The 990 for the year ended June 30, 2025 names REV RYAN D SAUNDERS.
- Who are the officers and directors of OHIO CHRISTIAN UNIVERSITY?
- The 990 for the year ended June 30, 2025 lists 21 people; 5 received compensation from the organization, the highest $275,269 (DR RONALD E SMITH, PRESIDENT (PART YEAR)).
- How much revenue does OHIO CHRISTIAN UNIVERSITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $19,776,188, expenses of $21,332,504 and total assets of $36,840,810 at year end.
Other nonprofits in CIRCLEVILLE
- WORKFORCE SERVICES UNLIMITED INC EIN 31-1075371 · last filed 990 for 2025
- CROSSROADS CHRISTIAN ACADEMY OF CIRCLEVILLE INC EIN 85-2475601 · last filed 990 for 2025
- LOGAN ELM BOOSTER CLUB INC EIN 31-1359929 · last filed 990 for 2024
- CIRCLEVILLE CITY SCHOOLS FOUNDATION EIN 26-0513139 · last filed 990 for 2025
- LOGAN ELM EDUCATION FOUNDATION EIN 27-0619403 · last filed 990-EZ for 2025
- WESTFALL C A R E S EIN 82-2870524 · last filed 990-EZ for 2025
- CIRCLEVILLE HIGH SCHOOL ALUMNI ASSO EIN 20-2674221 · last filed 990-EZ for 2024
- BEN KASLER MEMORIAL FUND INC EIN 26-2496765 · last filed 990-N for 2025