Civic Intelligence

Kentucky Christian University Inc.

990 • Fiscal year 2017 • EIN 61-0510937

Jun 01, 2016 to May 31, 2017 • Filed on Oct 03, 2017

Organization Profilewww.kcu.edu

View Organization Page

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

0.31x

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

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.71x

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

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

18th percentile

-6.3%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

18th percentile

$133,740

Higher top officer pay than 18% of similar nonprofits.

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

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

25th percentile

-0.9%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-2.8%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$34,208,340

Down $313,413 (-0.9%) from 2016

Net Assets

Up

$23,735,325

Up $403,875 (+1.7%) from 2016

Liabilities

Down

$10,473,015

Down $717,288 (-6.4%) from 2016

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin18th percentile

Revenue

Down

$14,670,064

Down $422,262 (-2.8%) from 2016

Expenses

Down

$15,590,529

Down $362,110 (-2.3%) from 2016

Net Income

Down

-$920,465

Down $60,152 (-7.0%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

2017

Assets$34,208,340
Liabilities$10,473,015
Net Assets$23,735,325
Open 2017 Filing

Operations Trend

Revenue Growth25th percentile

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

2017

Revenue$14,670,064
Expenses$15,590,529
Net Income-$920,465
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 3, 2017
Return Version
2016v3.0
Gross Receipts
$16,157,659
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$20,200,653$19,353,544▼ $847,109
Investments Other Securities$5,175,085$6,019,205▲ $844,120
Investments in Publicly Traded Securities$4,460,376$5,166,528▲ $706,152
Cash and Non-Interest-Bearing Accounts$1,050,018$809,862▼ $240,156
Pledges and Grants Receivable$422,347$369,628▼ $52,719
Savings and Temporary Cash Investments$1,075,460$317,287▼ $758,173
Prepaid Expenses and Deferred Charges$147,100$177,350▲ $30,250
Inventories for Sale or Use$110,460$117,820▲ $7,360
Accounts Receivable$36,188$25,543▼ $10,645
Total Assets$34,521,753$34,208,340▼ $313,413
Other Assets Total$1,844,066$1,851,573▲ $7,507
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,081,439$7,464,090▼ $617,349
Other Liabilities$1,850,037$1,852,472▲ $2,435
Deferred Revenue$907,119$892,814▼ $14,305
Accounts Payable and Accrued Expenses$351,708$263,639▼ $88,069
Total Liabilities$11,190,303$10,473,015▼ $717,288
Net Assets / Fund Balance
Unrestricted Net Assets$14,361,758$14,209,150▼ $152,608
Permanently Rstr Net Assets$6,179,851$6,281,284▲ $101,433
Temporarily Rstr Net Assets$2,789,841$3,244,891▲ $455,050
Total Net Assets Fund Balance$23,331,450$23,735,325▲ $403,875
Total Liabilities and Net Assets / Fund Balance$34,521,753$34,208,340▼ $313,413

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,430,501$12,790,911$27,221,412
Equipment$1,411,710$2,233,457$3,645,167
Leasehold Improvements$1,887,600$503,846$2,391,446
Land$1,353,580-$1,353,580
Other Land Buildings$270,153$475,527$745,680
Other Assets Org$783,122--
Other Securities$729,370--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$8,567,259$59,183▲ $1,097,083-$9,238,154
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
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Jeffrey K MetcalfPresident and TrusteeFT$95,440$38,300$133,740

Board Members and Trustees

NameTitle
Diane MansfieldTrustee and Chair
Jeff HugusTrustee and Vice-Chair
Barry TaylorTrustee
Brian CarterTrustee
Chad BroaddusTrustee
James GibsonTrustee
Kevin PickettTrustee
Kimberly TurpinTrustee
Phil LemasterTrustee
Rob NewmanTrustee
Tracy HansenTrustee
Glima HallTrustee and Secretary
Ken AulenTrustee and Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pioneer College CaterersFoodservice25055 West Valley Parkway, Olathe, KS 66061$689,181
Revenue and Support

Revenue Composition

Contributions and Grants
$3,020,895
Program Service Revenue
$11,167,769
Investment Income
$208,516
Other Revenue
$272,884
All Other Contributions
$804,643
Change in Net Assets
$-920,465

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$27,262Quoted market price
Total Noncash Contributions1$27,262-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,670,064
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,520,619
Total Revenue per Audited Statements
$16,190,683
Total Revenue per Form 990
$14,670,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,442,779
Other Expenses$5,102,408
Salaries, Compensation, and Employee Benefits$5,045,342
Total Fundraising Expense$462,970
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$5,442,779--$5,442,779
Other Salaries and Wages$3,686,718$532,005$251,927$4,470,650
Fees for Services Other$525,785$616,820-$1,142,605
Depreciation Depletion$799,342$264,791$59,292$1,123,425
Occupancy$374,152$313,420-$687,572
Payroll Taxes$283,569$36,606$18,410$338,585
All Other Expenses$104,941$230,479-$335,420
Travel$278,107$6,740-$284,847
Interest$210,132$50,292$14,510$274,934
Insurance$178,889$35,467$11,944$226,300
Current Officers, Directors, Trustees, and Key Employees$20,061$80,244$33,435$133,740
Other Expenses$56,077$55,555$73,452$111,632
Other Employee Benefits$50,877$51,490-$102,367
Office Expenses$61,667$26,809-$88,476
Information Technology$87,075$305-$87,380
Fees for Service Investment Mgmnt Fees-$66,564-$66,564
Fees for Services Accounting-$43,500-$43,500
Advertising$10,471--$10,471
Total Functional Expenses$12,636,687$2,490,872$462,970$15,590,529

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,786,808
Expenses per Audited Statements$15,590,529
Total Expenses per Form 990$15,590,529
Expenses Not Reported on Form 990$196,279
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$813,644
Deferred compensation$523,128
Capital lease obligation$243,166
Annuities payable$234,584
Deposits$37,950

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 11B

“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
2017-10-03
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
15

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 28,490. Change in present value of beneficial interest in perpetual trust 54,850.”

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, 2017 and 2016, 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 196,279. Adjustment of actuarial liability for annuities 28,490. Change in present value of beneficial interest in perpetual trust 54,850.”

Part XII, Line 2D - Other Adjustments:

“Cost of goods sold 196,279.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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/ReportableCompFromOrgAmt1195440
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/OtherAmt013000
IRS990/GainOrLossGrp/SecuritiesAmt023122
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt02216252
IRS990/GrantAmt05442779
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05442779
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05442779
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt013000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01314438
IRS990/GrossReceiptsAmt016157659
IRS990/GrossRentsGrp/RealAmt026906
IRS990/GrossSalesOfInventoryAmt0262304
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0305
IRS990/InformationTechnologyGrp/ProgramServicesAmt087075
IRS990/InformationTechnologyGrp/TotalAmt087380
IRS990/InsuranceGrp/FundraisingAmt011944
IRS990/InsuranceGrp/ManagementAndGeneralAmt035467
IRS990/InsuranceGrp/ProgramServicesAmt0178889
IRS990/InsuranceGrp/TotalAmt0226300
IRS990/InterestGrp/FundraisingAmt014510
IRS990/InterestGrp/ManagementAndGeneralAmt050292
IRS990/InterestGrp/ProgramServicesAmt0210132
IRS990/InterestGrp/TotalAmt0274934
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0110460
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0117820
IRS990/InvestmentIncomeGrp/ExclusionAmt0172394
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0172394
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05175085
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt06019205
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04460376
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05166528
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt051
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt016003741
IRS990/LandBldgEquipBasisNetGrp/BOYAmt020200653
IRS990/LandBldgEquipBasisNetGrp/EOYAmt019353544
IRS990/LandBldgEquipCostOrOtherBssAmt035357285
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01291316
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt015538
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt020167
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt04629
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/BOYAmt08081439
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt07464090
IRS990/NetAssetsOrFundBalancesBOYAmt023331450
IRS990/NetAssetsOrFundBalancesEOYAmt023735325
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt036122
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt036122
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt066025
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt066025
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt026906
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt026906
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01241000
IRS990/NoncashContributionsAmt027262
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0313420
IRS990/OccupancyGrp/ProgramServicesAmt0374152
IRS990/OccupancyGrp/TotalAmt0687572
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt026809
IRS990/OfficeExpensesGrp/ProgramServicesAmt061667
IRS990/OfficeExpensesGrp/TotalAmt088476
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01844066
IRS990/OtherAssetsTotalGrp/EOYAmt01851573
IRS990/OtherChangesInNetAssetsAmt083340
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt051490
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt050877
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0102367
IRS990/OtherExpensesGrp/Desc0Instructional and other
IRS990/OtherExpensesGrp/Desc1HONORARIUMS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3Repairs and maintenance
IRS990/OtherExpensesGrp/FundraisingAmt073452
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01539
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt178246
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt255555
IRS990/OtherExpensesGrp/ProgramServicesAmt0200663
IRS990/OtherExpensesGrp/ProgramServicesAmt1180965
IRS990/OtherExpensesGrp/ProgramServicesAmt284417
IRS990/OtherExpensesGrp/ProgramServicesAmt356077
IRS990/OtherExpensesGrp/TotalAmt0275654
IRS990/OtherExpensesGrp/TotalAmt1180965
IRS990/OtherExpensesGrp/TotalAmt2162663
IRS990/OtherExpensesGrp/TotalAmt3111632
IRS990/OtherLiabilitiesGrp/BOYAmt01850037
IRS990/OtherLiabilitiesGrp/EOYAmt01852472
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1711300
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Other revenue
IRS990/OtherRevenueMiscGrp/Desc1Sponsorships, commissions, and co
IRS990/OtherRevenueMiscGrp/Desc2Grayson memorial
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt092469
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt158593
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt28505
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt092469
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt158593
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt28505
IRS990/OtherRevenueTotalAmt0179734
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0251927
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0532005
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03686718
IRS990/OtherSalariesAndWagesGrp/TotalAmt04470650
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt018410
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036606
IRS990/PayrollTaxesGrp/ProgramServicesAmt0283569
IRS990/PayrollTaxesGrp/TotalAmt0338585
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt06179851
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt06281284
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0422347
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0369628
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0147100
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0177350
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/RelatedOrExemptFuncIncomeAmt08272465
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11366672
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21104400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3337275
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt425505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08272465
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11366672
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21104400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3337275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt425505
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03271642
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt05210882
IRS990/PYInvestmentIncomeAmt063168
IRS990/PYOtherExpensesAmt05466506
IRS990/PYOtherRevenueAmt0299453
IRS990/PYProgramServiceRevenueAmt011458063
IRS990/PYRevenuesLessExpensesAmt0-860313
IRS990/PYSalariesCompEmpBnftPaidAmt05275251
IRS990/PYTotalExpensesAmt015952639
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt015092326
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-920465
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt026906

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,208,340
Liabilities
$10,473,015
Net assets
$23,735,325
Revenue
$14,670,064
Expenses
$15,590,529
Net income
-$920,465
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