Ohio Christian University

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1961

Legal Domicile

Phone

8777628669

Tax Period

2023-07-01 to 2024-06-30

Ohio Christian University, founded in 1961, is a mid-sized nonprofit in the Education sector that reported $17.8M in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. Expenses of $20.5M exceeded revenue, resulting in a 15% operating deficit.

Mission

Ohio Christian University (OCU) is committed to offering a complete education that develops students intellectually, professionally, and spiritually. OCU offers degree programs designed to equip students to become leaders in their careers, communities, families, and in the world.

Program Service Accomplishments

Program 1

Expenses: $16,171,479 Revenue: $15,502,034

Higher education Ohio Christian University offers associate, bachelor and masters degrees with concentrations in ministry, business, teacher education, and counseling, servicing over 1,329 students.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,274,168

Program Service Revenue $15,427,605

Investment Income $255,628

Other Revenue $-172,012

TOTAL REVENUE $17,785,389

Expense Breakdown

Grants Paid $4,237,080

Salaries & Benefits $8,002,824

Fundraising Expenses $347,950

Program Expenses $16,171,479

Other Expenses $8,226,487

TOTAL EXPENSES $20,466,391

Year-over-Year Comparison

	2023	2022	Change
Revenue	$17,785,389	$19,753,161	-0.1%
Expenses	$20,466,391	$20,641,974	0.0%
Net Income	$-2,681,002	$-888,813	+2.0%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

501

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$817,600

Total Directors

$379,272

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dr Ronald E Smith	President	40.0	Officer Director	$274,673	$104,599	$379,272
Philip Tipton	Secretary	0.3	Officer Director	$0	$0	$0
Rev Mike Holbrook	Chairman	0.3	Officer Director	$0	$0	$0
Dr Connie Bowman	Trustee	0.3	Director	$0	$0	$0
Dr Dan Tipton	Trustee	0.3	Director	$0	$0	$0
Dr Janet Blackstone	Trustee	0.3	Director	$0	$0	$0
Dr Ron Adkins	Trustee (part year)	0.3	Director	$0	$0	$0
James O'Leary	Trustee	0.3	Director	$0	$0	$0
Keith Stevenson	Trustee	0.3	Director	$0	$0	$0
Linda Miller	Trustee	0.3	Director	$0	$0	$0
Randy Knece	Trustee	0.3	Director	$0	$0	$0
Rev Dan Jordan	Trustee	0.3	Director	$0	$0	$0
Rev Frank Skies	Trustee	0.3	Director	$0	$0	$0
Rev Gary Heimbach	Trustee	0.3	Director	$0	$0	$0
Rev Joe Atherly	Trustee	0.3	Director	$0	$0	$0
Dr Donald Tucker	Provost	40.0	Officer	$114,769	$5,302	$120,071
Matthew Johnson	VP of University Advancement	40.0	Officer	$53,574	$4,893	$58,467
Silvia Lucaschi-Decker	VP of Enrollment	40.0	Officer	$103,385	$19,140	$122,525
Ted W Perry	EVP of Finance & Operations	40.0	Officer	$123,574	$13,691	$137,265

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$17,785,389	$20,466,391	$40,357,093	$-2,681,002
2023	$19,753,161	$20,641,974	$42,628,373	$-888,813
2022	$22,327,827	$22,077,033	$46,295,556	$250,794
2021	$25,713,665	$26,323,571	$48,159,403	$-609,906
2020	$26,021,789	$25,636,114	$46,709,410	$385,675
2019	$33,892,574	$36,776,861	$46,724,564	$-2,884,287
2018	$42,044,187	$39,873,712	$49,827,938	$2,170,475