Civic Intelligence

Kentucky Christian University Inc.

990 • Fiscal year 2016 • EIN 61-0510937

Jun 01, 2015 to May 31, 2016 • Filed on Jan 26, 2017

100 Academic ParkwayGrayson, KY 41143

(606) 474-3234

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.32x

Higher debt load relative to assets than 55% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.74x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

21st percentile

-5.7%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

17th percentile

$131,410

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

22nd percentile

-3.4%

Faster asset growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2011: $29,027,069Liabilities 2011: $10,146,733Net Assets 2011: $18,880,3362011Assets 2012: $29,779,823Liabilities 2012: $9,966,550Net Assets 2012: $19,813,2732012Assets 2013: $33,184,518Liabilities 2013: $11,967,394Net Assets 2013: $21,217,1242013Assets 2014: $34,409,818Liabilities 2014: $11,979,448Net Assets 2014: $22,430,3702014Assets 2015: $35,737,592Liabilities 2015: $11,465,549Net Assets 2015: $24,272,0432015Assets 2016: $34,521,753Liabilities 2016: $11,190,303Net Assets 2016: $23,331,4502016Assets 2017: $34,208,340Liabilities 2017: $10,473,015Net Assets 2017: $23,735,3252017Assets 2018: $34,383,947Liabilities 2018: $10,333,253Net Assets 2018: $24,050,6942018Assets 2019: $34,035,027Liabilities 2019: $10,066,805Net Assets 2019: $23,968,2222019Assets 2020: $35,256,980Liabilities 2020: $10,397,075Net Assets 2020: $24,859,9052020Assets 2021: $37,408,051Liabilities 2021: $7,687,744Net Assets 2021: $29,720,3072021Assets 2022: $38,563,521Liabilities 2022: $7,015,731Net Assets 2022: $31,547,7902022Assets 2023: $36,142,457Liabilities 2023: $5,932,849Net Assets 2023: $30,209,6082023Assets 2024: $37,930,720Liabilities 2024: $5,491,780Net Assets 2024: $32,438,9402024

Highlighted filing

2016

Assets$34,521,753
Liabilities$11,190,303
Net Assets$23,331,450

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2011: $14,547,3822011Revenue 2012: $16,990,990Expenses 2012: $15,752,309Net Income 2012: $1,238,6812012Revenue 2013: $16,216,426Expenses 2013: $16,291,641Net Income 2013: -$75,2152013Revenue 2014: $16,403,061Expenses 2014: $16,232,496Net Income 2014: $170,5652014Revenue 2015: $16,815,545Expenses 2015: $15,951,207Net Income 2015: $864,3382015Revenue 2016: $15,092,326Expenses 2016: $15,952,639Net Income 2016: -$860,3132016Revenue 2017: $14,670,064Expenses 2017: $15,590,529Net Income 2017: -$920,4652017Revenue 2018: $16,022,675Expenses 2018: $16,617,503Net Income 2018: -$594,8282018Revenue 2019: $16,860,271Expenses 2019: $17,213,384Net Income 2019: -$353,1132019Revenue 2020: $19,247,275Expenses 2020: $18,799,380Net Income 2020: $447,8952020Revenue 2021: $19,895,683Expenses 2021: $18,517,239Net Income 2021: $1,378,4442021Revenue 2022: $22,232,558Expenses 2022: $19,726,284Net Income 2022: $2,506,2742022Revenue 2023: $17,548,847Expenses 2023: $19,119,525Net Income 2023: -$1,570,6782023Revenue 2024: $19,492,626Expenses 2024: $20,033,344Net Income 2024: -$540,7182024

Highlighted filing

2016

Revenue$15,092,326
Expenses$15,952,639
Net Income-$860,313
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 26, 2017
Return Version
2015v3.0
Gross Receipts
$17,263,106
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Jeffrey K MetcalfPresident and TrusteeFT$115,310$16,100$131,410

Board Members and Trustees

NameTitle
Diane MansfieldTrustee and Chair
Jeff HugusTrustee and Vice-Chair
Barry TaylorTrustee
Brian CarterTrustee
Chad BroaddusTrustee
James GibsonTrustee
John GlistaTrustee
Kimberly TurpinTrustee
Rob NewmanTrustee
Robert L WatersTrustee
Tracy HansenTrustee
Glima HallTrustee and Secretary
Ken AulenTrustee and Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pioneer College CaterersFoodservice25055 West Valley Parkway, Olathe, KS 66061$744,288
S&S Ready MixConstruction2299 KY-1947, Grayson, KY 41143$344,124
JenzabarInformation technology101 Huntington Avenue, Boston, MA 02199$263,056
Joined IncConsulting21774 Oak Meadow Road, Palo Cedro, CA 96073$234,665
Revenue and Support

Revenue Composition

Contributions and Grants
$3,271,642
Program Service Revenue
$11,458,063
Investment Income
$63,168
Other Revenue
$299,453
All Other Contributions
$1,059,146
Change in Net Assets
$-860,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,092,326
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$161,620
Total Revenue per Audited Statements
$15,253,946
Total Revenue per Form 990
$15,092,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal student loan funds$822,212
Deferred compensation$458,831
Capital lease obligation$263,621
Annuities payable$263,423
Deposits$41,950

Bond Issues

BondIssuerIssuedIssue PricePurpose
CCity of GraysonKentucky2012-11-01$4,845,000To pay off Series 2002 bonds
BCity of GraysonKentucky2012-08-07$2,000,000Finance the cost of athletics complex and energy project
ACity of GraysonKentucky2007-08-01$1,750,000Finance the cost of improvement to educational facilities buildings

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----
C----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
Yes
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

A draft of the form 990 will be sent to the finance committee members for their review and approval prior to filing.

Form 990, Part VI, Section B, line 12C

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.

Form 990, Part VI, Section B, line 15A

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.

Form 990, Part VI, Section C, line 18

The Form 990 is available upon request and on GuideStar. The Form 990-T and Form 1023 are available upon request.

Form 990, Part VI, Section C, line 19

Governing documents, conflict of interest policy, and the financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Kentucky Christian University
EIN
61-0510937
Phone
6064743234
Address
100 Academic Parkway, Grayson, KY 41143

Signing Officer

Name
Marilyn Runyan
Title
Controller
Phone
6064743234
Signed
2017-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marilyn Runyan
Formed
1919
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
13
Employees
490
Volunteers
10

Preparer

Firm
Blue & Co LLC
Address
250 West Main Street Suite 2900, Lexington, KY 40507
Preparer
Richard C Shields
Phone
8592531100
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Adjustment of actuarial liability for annuities payable 7,727. Change in present value of beneficial interest in perpetual trust 27,908.

Form 990, Part XII, Line 2C:

The method has not changed from the prior year.

Financial Statement Notes

Part V, Line 4:

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.

Part X, Line 2:

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.

Part XI, Line 2D - Other Adjustments:

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.

Part XII, Line 2D - Other Adjustments:

Cost of goods sold 241,900.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1116100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0Ken Aulen
IRS990/Form990PartVIISectionAGrp/PersonNm1James Gibson
IRS990/Form990PartVIISectionAGrp/PersonNm2John Glista
IRS990/Form990PartVIISectionAGrp/PersonNm3Tracy Hansen
IRS990/Form990PartVIISectionAGrp/PersonNm4Jeff Hugus
IRS990/Form990PartVIISectionAGrp/PersonNm5Chad Broaddus
IRS990/Form990PartVIISectionAGrp/PersonNm6Diane Mansfield
IRS990/Form990PartVIISectionAGrp/PersonNm7Barry Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm8Kimberly Turpin
IRS990/Form990PartVIISectionAGrp/PersonNm9Robert L Waters
IRS990/Form990PartVIISectionAGrp/PersonNm10Rob Newman
IRS990/Form990PartVIISectionAGrp/PersonNm11Dr Jeffrey K Metcalf
IRS990/Form990PartVIISectionAGrp/PersonNm12Glima Hall
IRS990/Form990PartVIISectionAGrp/PersonNm13Brian Carter
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11115310
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee and Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee and Vice-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee and Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11President and Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee and Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01919
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-118168
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt02212496
IRS990/GrantAmt05210882
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05210882
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05210882
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01810712
IRS990/GrossReceiptsAmt017263106
IRS990/GrossRentsGrp/RealAmt028111
IRS990/GrossSalesOfInventoryAmt0305850
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0670
IRS990/InformationTechnologyGrp/ProgramServicesAmt088458
IRS990/InformationTechnologyGrp/TotalAmt089128
IRS990/InsuranceGrp/FundraisingAmt010927
IRS990/InsuranceGrp/ManagementAndGeneralAmt029770
IRS990/InsuranceGrp/ProgramServicesAmt0155477
IRS990/InsuranceGrp/TotalAmt0196174
IRS990/InterestGrp/FundraisingAmt015755
IRS990/InterestGrp/ManagementAndGeneralAmt051855
IRS990/InterestGrp/ProgramServicesAmt0219236
IRS990/InterestGrp/TotalAmt0286846
IRS990/InventoriesForSaleOrUseGrp/BOYAmt098156
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0110460
IRS990/InvestmentIncomeGrp/ExclusionAmt0181336
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0181336
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05412276
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt05175085
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04545562
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04460376
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt058
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015020363
IRS990/LandBldgEquipBasisNetGrp/BOYAmt020033529
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020200653
IRS990/LandBldgEquipCostOrOtherBssAmt035221016
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01928880
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt035508
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt040754
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt05246
IRS990/MissionDesc0The mission of Kentucky Christian University is to educate students for Christian leadership and service in the Church and in professions throughout the world.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt08612287
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt08081439
IRS990/NetAssetsOrFundBalancesBOYAmt024272043
IRS990/NetAssetsOrFundBalancesEOYAmt023331450
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-118168
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-118168
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt063950
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt063950
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt028111
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt028111
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-115915
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0300271
IRS990/OccupancyGrp/ProgramServicesAmt0352143
IRS990/OccupancyGrp/TotalAmt0652414
IRS990/OfficeExpensesGrp/FundraisingAmt05324
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt031314
IRS990/OfficeExpensesGrp/ProgramServicesAmt077376
IRS990/OfficeExpensesGrp/TotalAmt0114014
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01864360
IRS990/OtherAssetsTotalGrp/EOYAmt01844066
IRS990/OtherChangesInNetAssetsAmt035635
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0109662
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0572473
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0682135
IRS990/OtherExpensesGrp/Desc0Instructional and other
IRS990/OtherExpensesGrp/Desc1HONORARIUMS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3Bad debts
IRS990/OtherExpensesGrp/FundraisingAmt068234
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01504
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt179024
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2141468
IRS990/OtherExpensesGrp/ProgramServicesAmt0177839
IRS990/OtherExpensesGrp/ProgramServicesAmt1186915
IRS990/OtherExpensesGrp/ProgramServicesAmt292966
IRS990/OtherExpensesGrp/TotalAmt0247577
IRS990/OtherExpensesGrp/TotalAmt1186915
IRS990/OtherExpensesGrp/TotalAmt2171990
IRS990/OtherExpensesGrp/TotalAmt3141468
IRS990/OtherLiabilitiesGrp/BOYAmt01648115
IRS990/OtherLiabilitiesGrp/EOYAmt01850037
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1711210
IRS990/OtherRevenueMiscGrp/BusinessCd2711300
IRS990/OtherRevenueMiscGrp/Desc0Other revenue
IRS990/OtherRevenueMiscGrp/Desc1Athletics tournaments
IRS990/OtherRevenueMiscGrp/Desc2Sponsorships and commissions
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt065177
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt151025
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt250436
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt065177
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt151025
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt250436
IRS990/OtherRevenueTotalAmt0207392
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0203617
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0446910
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03469858
IRS990/OtherSalariesAndWagesGrp/TotalAmt04120385
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt019589
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt032666
IRS990/PayrollTaxesGrp/ProgramServicesAmt0289066
IRS990/PayrollTaxesGrp/TotalAmt0341321
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt06140331
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt06179851
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0264902
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0422347
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0163258
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0147100
IRS990/PrincipalOfficerNm0Marilyn Runyan
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1721310
IRS990/ProgramServiceRevenueGrp/BusinessCd2722320
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4525990
IRS990/ProgramServiceRevenueGrp/Desc0Student tuition and fees
IRS990/ProgramServiceRevenueGrp/Desc1Living facilities
IRS990/ProgramServiceRevenueGrp/Desc2Dining facilities
IRS990/ProgramServiceRevenueGrp/Desc3Non-student fees
IRS990/ProgramServiceRevenueGrp/Desc4Interest on student receivables
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08438568
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11427397
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21189453
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3316839
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt428630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08438568
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11427397
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21189453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3316839
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt428630
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04223978
IRS990/PYExcessBenefitTransInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$37.9$5.49$32.4$19.5$20.0$0.54
2023Detailed filing. Detailed filing data is available for this year.$36.1$5.93$30.2$17.5$19.1$1.57
2022Detailed filing. Detailed filing data is available for this year.$38.6$7.02$31.5$22.2$19.7$2.51
2021Detailed filing. Detailed filing data is available for this year.$37.4$7.69$29.7$19.9$18.5$1.38
2020Detailed filing. Detailed filing data is available for this year.$35.3$10.4$24.9$19.2$18.8$0.45
2019Detailed filing. Detailed filing data is available for this year.$34.0$10.1$24.0$16.9$17.2$0.35
2018Detailed filing. Detailed filing data is available for this year.$34.4$10.3$24.1$16.0$16.6$0.59
2017Detailed filing. Detailed filing data is available for this year.$34.2$10.5$23.7$14.7$15.6$0.92
2016Detailed filing. Detailed filing data is available for this year.$34.5$11.2$23.3$15.1$16.0$0.86
2015Detailed filing. Detailed filing data is available for this year.$35.7$11.5$24.3$16.8$16.0$0.86
2014Detailed filing. Detailed filing data is available for this year.$34.4$12.0$22.4$16.4$16.2$0.17
2013Summary only. Only limited summary data is available for this year.$33.2$12.0$21.2$16.2$16.3$0.08
2012Summary only. Only limited summary data is available for this year.$29.8$9.97$19.8$17.0$15.8$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.0$10.1$18.9$14.5