Cincinnati Christian University has worked hard to maintain a high standard of accountability and transparency with its financial dealings. Questions about CCU’s finances should be directed to the Randy Koehler, Director of Finance.


CCU’s finances undergo an annual audit that ensures that 1) the financial records are being maintained and accurately balanced each year; and 2) proper accounting procedures are being followed in managing and reporting CCU’s finances. The auditors, Rippe & Kingston, have made procedural recommendations at times, but have given CCU satisfactory audit reports for many years.

The last five years of audits are posted here (2010-2011, 2011-2012, 2012-2013, 2013-2014). Requests to view additional audit records or for clarifications should be made to the Director of Finance, Randy Koehler. Key financial information from the audits is provided through the IRS 990 report each year, the Federal Composite Financial Index, and the ECFA statistics. CCU’s financials are also reported to the Federal IPEDS reporting system and to our accrediting agencies (Higher Learning Commission, Association of Biblical Higher Education, and Association of Theological Schools).

IRS 990

Form 990 is an annual information return required to be filed with the IRS by most organizations exempt from income tax under Internal Revenue Code section 501(a). The IRS 990 is completed by CCU’s auditors each year after the audit has been completed and approved by the auditors and the CCU Trustees. Once completed it is made available for agencies such as Guidestar that provide research information on non-profit organizations. You can go to the Guidestar site to review the latest Form 990.

Federal Composite Financial Index (CFI)

Once the audit has been completed and approved, the auditors use those numbers to calculate CCU’s Federal CFI. This Index is a measure of the school’s relative financial health from several perspectives. To view a history of CCU’s CFI Scores, click the CFI link in the financials menu on the right.

Evangelical Council for Financial Accountability (ECFA)

Cincinnati Christian University has been a member of ECFA since 1989. ECFA ensures that evangelical Christian organizations regularly audit and accurately report their finances. The ECFA web site provides the last 3 years of expenditures in the area of core mission, administration, and fundraising activity. CCU benchmarks its expenditures with peer institutions to see how our rates of expense in these areas compare. CCU’s ECFA page can be viewed by clicking this link.

Integrated Postsecondary Education Data System (IPEDS)

The Integrated Postsecondary Education Data System (IPEDS) is part of the Federal National Center for Education Statistics. All US higher education institutions provide annual reporting to IPEDS as a central clearinghouse for data related to colleges and universities. The IPEDS system requires annual submission of Financial, Financial Aid, Fundraising, and Human Resources information. Current and prior year’s information can be retrieved free-of-charge from the IPEDS Data Center. IPEDS financial data are reported as of the prior Fiscal Year.

IPEDS Data Center


Guidestar is a free external site that compiles and provides the most recently reported information for participating non-profit organizations. CCU regularly updates its information on the Guidestar site. In addition, Guidestar is the public location where we provide access to the annual IRS 990 report on our non-profit financials.

CCU’s Information at