Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
990 • Fiscal year 2016 • EIN 61-0510937
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
17th percentile
Higher top officer pay than 17% of similar nonprofits.
Top officer pay equals 0.9% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Down$34,521,753
Down $1,215,839 (-3.4%) from 2015
Net Assets
Down$23,331,450
Down $940,593 (-3.9%) from 2015
Liabilities
Down$11,190,303
Down $275,246 (-2.4%) from 2015
Revenue
Down$15,092,326
Down $1,723,219 (-10%) from 2015
Expenses
Up$15,952,639
Up $1,432 (+0.0%) from 2015
Net Income
Down-$860,313
Down $1,724,651 (-200%) from 2015
The mission of kentucky christian university is to educate students for christian leadership and service in the church and in professions throughout the world.
Higher education for Christian leadership and service in the Church and in professions.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $20,033,529 | $20,200,653 | ▲ $167,124 |
| Investments Other Securities | $5,412,276 | $5,175,085 | ▼ $237,191 |
| Investments in Publicly Traded Securities | $4,545,562 | $4,460,376 | ▼ $85,186 |
| Savings and Temporary Cash Investments | $1,566,633 | $1,075,460 | ▼ $491,173 |
| Cash and Non-Interest-Bearing Accounts | $1,786,995 | $1,050,018 | ▼ $736,977 |
| Pledges and Grants Receivable | $264,902 | $422,347 | ▲ $157,445 |
| Prepaid Expenses and Deferred Charges | $163,258 | $147,100 | ▼ $16,158 |
| Inventories for Sale or Use | $98,156 | $110,460 | ▲ $12,304 |
| Accounts Receivable | $1,921 | $36,188 | ▲ $34,267 |
| Total Assets | $35,737,592 | $34,521,753 | ▼ $1,215,839 |
| Other Assets Total | $1,864,360 | $1,844,066 | ▼ $20,294 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $8,612,287 | $8,081,439 | ▼ $530,848 |
| Other Liabilities | $1,648,115 | $1,850,037 | ▲ $201,922 |
| Deferred Revenue | $847,722 | $907,119 | ▲ $59,397 |
| Accounts Payable and Accrued Expenses | $357,425 | $351,708 | ▼ $5,717 |
| Total Liabilities | $11,465,549 | $11,190,303 | ▼ $275,246 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $14,155,354 | $14,361,758 | ▲ $206,404 |
| Permanently Rstr Net Assets | $6,140,331 | $6,179,851 | ▲ $39,520 |
| Temporarily Rstr Net Assets | $3,976,358 | $2,789,841 | ▼ $1,186,517 |
| Total Net Assets Fund Balance | $24,272,043 | $23,331,450 | ▼ $940,593 |
| Total Liabilities and Net Assets / Fund Balance | $35,737,592 | $34,521,753 | ▼ $1,215,839 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $15,090,091 | $12,098,104 | $27,188,195 |
| Equipment | $1,508,184 | $2,080,571 | $3,588,755 |
| Leasehold Improvements | $1,951,914 | $429,352 | $2,381,266 |
| Land | $1,353,580 | - | $1,353,580 |
| Other Land Buildings | $296,884 | $412,336 | $709,220 |
| Other Assets Org | $759,889 | - | - |
| Other Securities | $614,096 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2015 | $9,023,827 | $45,526 | ▼ $129,423 | - | $8,567,259 |
| 2014 | $8,647,363 | $66,824 | ▲ $531,146 | - | $9,023,827 |
| 2013 | $7,309,670 | $601,277 | ▲ $988,864 | - | $8,647,363 |
| 2012 | $5,184,355 | $1,085,027 | ▲ $1,390,108 | - | $7,309,670 |
| 2011 | $4,991,901 | $480,240 | ▼ $236,750 | - | $5,184,355 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Jeffrey K Metcalf | President and Trustee | FT | $115,310 | $16,100 | $131,410 |
| Name | Title |
|---|---|
| Diane Mansfield | Trustee and Chair |
| Jeff Hugus | Trustee and Vice-Chair |
| Barry Taylor | Trustee |
| Brian Carter | Trustee |
| Chad Broaddus | Trustee |
| James Gibson | Trustee |
| John Glista | Trustee |
| Kimberly Turpin | Trustee |
| Rob Newman | Trustee |
| Robert L Waters | Trustee |
| Tracy Hansen | Trustee |
| Glima Hall | Trustee and Secretary |
| Ken Aulen | Trustee and Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Pioneer College Caterers | Foodservice | 25055 West Valley Parkway, Olathe, KS 66061 | $744,288 |
| S&S Ready Mix | Construction | 2299 KY-1947, Grayson, KY 41143 | $344,124 |
| Jenzabar | Information technology | 101 Huntington Avenue, Boston, MA 02199 | $263,056 |
| Joined Inc | Consulting | 21774 Oak Meadow Road, Palo Cedro, CA 96073 | $234,665 |
| Line Item | Amount |
|---|---|
| Other Expenses | $5,466,506 |
| Salaries, Compensation, and Employee Benefits | $5,275,251 |
| Grants and Similar Amounts Paid | $5,210,882 |
| Total Fundraising Expense | $416,208 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $5,210,882 | - | - | $5,210,882 |
| Other Salaries and Wages | $3,469,858 | $446,910 | $203,617 | $4,120,385 |
| Fees for Services Other | $808,339 | $644,532 | - | $1,452,871 |
| Depreciation Depletion | $762,142 | $253,509 | $59,909 | $1,075,560 |
| Other Employee Benefits | $572,473 | $109,662 | - | $682,135 |
| Occupancy | $352,143 | $300,271 | - | $652,414 |
| All Other Expenses | $175,212 | $243,102 | - | $418,314 |
| Payroll Taxes | $289,066 | $32,666 | $19,589 | $341,321 |
| Travel | $312,232 | $6,545 | - | $318,777 |
| Interest | $219,236 | $51,855 | $15,755 | $286,846 |
| Insurance | $155,477 | $29,770 | $10,927 | $196,174 |
| Other Expenses | $92,966 | $141,468 | $68,234 | $141,468 |
| Current Officers, Directors, Trustees, and Key Employees | $19,712 | $78,845 | $32,853 | $131,410 |
| Office Expenses | $77,376 | $31,314 | $5,324 | $114,014 |
| Information Technology | $88,458 | $670 | - | $89,128 |
| Fees for Service Investment Mgmnt Fees | - | $62,277 | - | $62,277 |
| Fees for Services Accounting | - | $43,500 | - | $43,500 |
| Advertising | $8,681 | - | - | $8,681 |
| Total Functional Expenses | $12,979,007 | $2,557,424 | $416,208 | $15,952,639 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $16,194,539 |
| Expenses per Audited Statements | $15,952,639 |
| Total Expenses per Form 990 | $15,952,639 |
| Expenses Not Reported on Form 990 | $241,900 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal student loan funds | $822,212 |
| Deferred compensation | $458,831 |
| Capital lease obligation | $263,621 |
| Annuities payable | $263,423 |
| Deposits | $41,950 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| C | City of GraysonKentucky | 2012-11-01 | $4,845,000 | To pay off Series 2002 bonds |
| B | City of GraysonKentucky | 2012-08-07 | $2,000,000 | Finance the cost of athletics complex and energy project |
| A | City of GraysonKentucky | 2007-08-01 | $1,750,000 | Finance the cost of improvement to educational facilities buildings |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | - | - | - | - |
| B | - | - | - | - |
| C | - | - | - | - |
“A draft of the form 990 will be sent to the finance committee members for their review and approval prior to filing.”
“Each board member is required to submit a statement to the University, disclosing any conflicts to the University each year. KCU management is also mindful of any potential conflicts and they are dealt with as they arise.”
“The President's hiring was conducted by a search committee and compensation arrangements are approved by the Board of Trustees prior to execution of the contract.”
“The Form 990 is available upon request and on GuideStar. The Form 990-T and Form 1023 are available upon request.”
“Governing documents, conflict of interest policy, and the financial statements are available upon request.”
“Adjustment of actuarial liability for annuities payable 7,727. Change in present value of beneficial interest in perpetual trust 27,908.”
“The method has not changed from the prior year.”
“KCU maintains the corpus of its endowment funds in perpetuity. Investment income from endowment funds is considered unrestricted unless specified by the donor. The income from the endowment funds is used for various administrative expenses as needed and for restricted purposes as stipulated by donors.”
“Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the University and recognize a tax liability if the University has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the University, and has concluded that as of May 31, 2016 and 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The University is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
“Cost of goods sold 241,900. Adjustment of actuarial liability for annuities 7,727. Change in present value of beneficial interest in perpetual trust 27,908.”
“Cost of goods sold 241,900.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 357425 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 351708 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1921 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 36188 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Higher education for Christian leadership and service in the Church and in professions. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 8681 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 8681 |
| IRS990/AllOtherContributionsAmt | 0 | 1059146 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 243102 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 175212 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 418314 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6064743234 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 100 Academic Parkway |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Grayson |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 41143 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1786995 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1050018 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 32853 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 78845 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 19712 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 131410 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 744288 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 344124 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 263056 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 234665 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 25055 West Valley Parkway |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 2299 KY-1947 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 101 Huntington Avenue |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 21774 Oak Meadow Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Olathe |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Grayson |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Boston |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | Palo Cedro |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | KS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | KY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | MA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 66061 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 41143 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 02199 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 96073 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Pioneer College Caterers |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | S&S Ready Mix |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | Jenzabar |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | Joined Inc |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Foodservice |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Construction |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Information technology |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Consulting |
| IRS990/CostOfGoodsSoldAmt | 0 | 241900 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3271642 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 5210882 |
| IRS990/CYInvestmentIncomeAmt | 0 | 63168 |
| IRS990/CYOtherExpensesAmt | 0 | 5466506 |
| IRS990/CYOtherRevenueAmt | 0 | 299453 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 11458063 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -860313 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5275251 |
| IRS990/CYTotalExpensesAmt | 0 | 15952639 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 416208 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 15092326 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 847722 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 907119 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 59909 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 253509 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 762142 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1075560 |
| IRS990/Desc | 0 | Full and part-time university student education including teaching, training, athletics, living facilities, and student financial aid. Approximately 470 full-time equivalent students. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 490 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 12979007 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 43500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 43500 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 644532 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 808339 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1452871 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 62277 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 62277 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 16100 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Ken Aulen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | James Gibson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | John Glista |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tracy Hansen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jeff Hugus |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Chad Broaddus |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Diane Mansfield |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Barry Taylor |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Kimberly Turpin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Robert L Waters |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Rob Newman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Dr Jeffrey K Metcalf |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Glima Hall |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Brian Carter |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 115310 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee and Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee and Vice-Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee and Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | President and Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Trustee and Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1919 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -118168 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GovernmentGrantsAmt | 0 | 2212496 |
| IRS990/GrantAmt | 0 | 5210882 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 5210882 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 5210882 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1810712 |
| IRS990/GrossReceiptsAmt | 0 | 17263106 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 28111 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 305850 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 670 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 88458 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 89128 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 10927 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 29770 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 155477 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 196174 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 15755 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 51855 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 219236 |
| IRS990/InterestGrp/TotalAmt | 0 | 286846 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 98156 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 110460 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 181336 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 181336 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 5412276 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 5175085 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4545562 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4460376 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 58 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 15020363 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 20033529 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 20200653 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 35221016 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1928880 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 35508 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 40754 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 5246 |
| IRS990/MissionDesc | 0 | The mission of Kentucky Christian University is to educate students for Christian leadership and service in the Church and in professions throughout the world. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 8612287 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 8081439 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 24272043 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 23331450 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -118168 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -118168 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 63950 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 63950 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 28111 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 28111 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -115915 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 300271 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 352143 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 652414 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 5324 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 31314 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 77376 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 114014 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1864360 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1844066 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 35635 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 109662 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 572473 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 682135 |
| IRS990/OtherExpensesGrp/Desc | 0 | Instructional and other |
| IRS990/OtherExpensesGrp/Desc | 1 | HONORARIUMS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | Bad debts |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 68234 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1504 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 79024 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 141468 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 177839 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 186915 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 92966 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 247577 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 186915 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 171990 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 141468 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1648115 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1850037 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 711210 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 711300 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other revenue |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Athletics tournaments |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | Sponsorships and commissions |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 65177 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 51025 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 50436 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 65177 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 51025 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 50436 |
| IRS990/OtherRevenueTotalAmt | 0 | 207392 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 203617 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 446910 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 3469858 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4120385 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 19589 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 32666 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 289066 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 341321 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 6140331 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 6179851 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 264902 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 422347 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 163258 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 147100 |
| IRS990/PrincipalOfficerNm | 0 | Marilyn Runyan |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 721310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 722320 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 525990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Student tuition and fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Living facilities |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Dining facilities |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Non-student fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Interest on student receivables |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8438568 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1427397 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1189453 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 316839 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 28630 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 8438568 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1427397 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1189453 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 316839 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 28630 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 4223978 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.