Oak Hills Christian College

Nonprofit profile at a glance

EIN
410795255
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Bemidji, MN, United States
Phone
(218) 751-8670
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Graduate, Professional Schools (Separate Entities)
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,072,988
Expenses
$4,313,283
Assets
$6,732,512
Liabilities
$1,917,989

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • DR MARTIN D GIESE (PRESIDENT)

Highest reported compensation

  • DR MARTIN D GIESE (PRESIDENT): $115,272 total reported compensation
  • BRUCE KAEHNE (SENIOR ACCOUNTANT): $61,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Oak Hills Christian College is a Christian academic community whose mission is to provide biblically centered higher education which contributes to growth toward Christlikeness and prepares students for effective service in their homes, careers, churches, and communities. After two decades of ministry in camping, evangelism, and church planting, the second part of their vision was realized through the development of a training facility. The purpose of this facility, known as Oak Hills Christian Training School, was to provide instruction in the Bible, Christian character, and fellowship. The first graduating class of four men and three women took place on April 8, 1949. Oak Hills Christian Training School became Oak Hills Bible Institute in 1961, Oak Hills Bible College in 1985, and Oak Hills Christian College in 1998. The name and academic criteria have changed over the years, but...

What it reported doing in 2024

Center for indian ministries (cim)- education and mission training for native americans. Oak hills has unique placement between three indian reservations: white earth, leech lake and red lake. The purpose of center for indian ministries (cim) is to minister among native american people with a focus on biblical discipleship and building the church. We fulfill this purpose through the residential discipleship training program of mokahum ministry center, through the reservation-based leadership development classes of the build program, through the united in christ regional and national conferences, cim resource center, and through local church missionaries and ministry. The missionaries of cim ultimately seek to glorify god as we serve him in the context of native american communities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 85% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $7.01 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 85.7% of revenue deployed · 80.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $115K · 11 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.