Civic Intelligence

Kentucky Christian University Inc.

990 • Fiscal year 2018 • EIN 61-0510937

Jun 01, 2017 to May 31, 2018 • Filed on Oct 15, 2018

100 Academic ParkwayGrayson, KY 41143

(606) 474-3265

Siviq Scores

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

Liabilities / Assets

54th percentile

0.30x

Higher debt load relative to assets than 54% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

69th percentile

0.64x

Higher debt load relative to revenue than 69% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

21st percentile

-3.7%

Higher net margin than 21% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

16th percentile

$125,690

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

40th percentile

0.5%

Faster asset growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

9.2%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Assets

Up

$34,383,947

Up $175,607 (+0.5%) from 2017

Net Assets

Up

$24,050,694

Up $315,369 (+1.3%) from 2017

Liabilities

Down

$10,333,253

Down $139,762 (-1.3%) from 2017

Revenue

Up

$16,022,675

Up $1,352,611 (+9.2%) from 2017

Expenses

Up

$16,617,503

Up $1,026,974 (+6.6%) from 2017

Net Income

Up

-$594,828

Up $325,637 (+35%) from 2017

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

2018

Assets$34,383,947
Liabilities$10,333,253
Net Assets$24,050,694

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

2018

Revenue$16,022,675
Expenses$16,617,503
Net Income-$594,828
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Oct 15, 2018
Return Version
2017v2.3
Gross Receipts
$18,717,764
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$19,353,544$18,631,465▼ $722,079
Investments Other Securities$6,019,205$6,862,824▲ $843,619
Investments in Publicly Traded Securities$5,166,528$4,874,111▼ $292,417
Cash and Non-Interest-Bearing Accounts$809,862$1,212,544▲ $402,682
Pledges and Grants Receivable$369,628$345,603▼ $24,025
Savings and Temporary Cash Investments$317,287$327,625▲ $10,338
Prepaid Expenses and Deferred Charges$177,350$157,853▼ $19,497
Inventories for Sale or Use$117,820$110,043▼ $7,777
Accounts Receivable$25,543$69,656▲ $44,113
Total Assets$34,208,340$34,383,947▲ $175,607
Other Assets Total$1,851,573$1,792,223▼ $59,350
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,464,090$6,922,105▼ $541,985
Other Liabilities$1,852,472$1,810,306▼ $42,166
Deferred Revenue$892,814$1,296,817▲ $404,003
Accounts Payable and Accrued Expenses$263,639$304,025▲ $40,386
Total Liabilities$10,473,015$10,333,253▼ $139,762
Net Assets / Fund Balance
Unrestricted Net Assets$14,209,150$14,239,799▲ $30,649
Permanently Rstr Net Assets$6,281,284$6,328,994▲ $47,710
Temporarily Rstr Net Assets$3,244,891$3,481,901▲ $237,010
Total Net Assets Fund Balance$23,735,325$24,050,694▲ $315,369
Total Liabilities and Net Assets / Fund Balance$34,208,340$34,383,947▲ $175,607

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,807,992$13,480,493$27,288,485
Equipment$1,342,052$2,511,048$3,853,100
Leasehold Improvements$1,878,376$576,401$2,454,777
Land$1,353,580-$1,353,580
Other Land Buildings$249,465$535,077$784,542
Other Assets Org$708,745--
Other Securities$960,867--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$9,238,154$71,613▲ $675,464-$9,534,842
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Jeffrey K MetcalfPresident and TrusteeFT$95,440$30,250$125,690

Board Members and Trustees

NameTitle
Diane MansfieldTrustee and Chair
Jeff HugusTrustee and Vice-chair
Barry TaylorTrustee
Brian CarterTrustee
Chad BroaddusTrustee
John WelshTrustee
Jon GlistaTrustee
Kimberly TurpinTrustee
Phil LemasterTrustee
Rob NewmanTrustee
Tracy HansenTrustee
Glima HallTrustee and Secretary
Kevin PickettTrustee and Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pioneer College CaterersFoodservice25055 WEST VALLEY PARKWAY, Olathe, KS 66061$782,791
Revenue and Support

Revenue Composition

Contributions and Grants
$3,560,282
Program Service Revenue
$12,033,219
Investment Income
$153,610
Other Revenue
$275,564
All Other Contributions
$1,261,800
Change in Net Assets
$-594,828

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 Traded2$45,000Quoted Market Price
Total Noncash Contributions2$45,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,022,675
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,120,919
Total Revenue per Audited Statements
$17,143,594
Total Revenue per Form 990
$16,022,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,369,953
Other Expenses$5,298,819
Salaries, Compensation, and Employee Benefits$4,948,731
Total Fundraising Expense$431,562
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$6,369,953--$6,369,953
Other Salaries and Wages$3,414,167$487,205$168,200$4,069,572
Fees for Services Other$579,132$659,447-$1,238,579
Depreciation Depletion$807,583$265,626$53,756$1,126,965
Occupancy$397,768$337,598-$735,366
Other Employee Benefits$273,471$92,348$50,539$416,358
All Other Expenses$81,435$262,917-$344,352
Payroll Taxes$284,381$36,194$16,536$337,111
Travel$305,938$8,934-$314,872
Interest$200,866$49,409$12,536$262,811
Insurance$177,221$34,850$10,623$222,694
Current Officers, Directors, Trustees, and Key Employees$18,854$75,413$31,423$125,690
Other Expenses$74,048$46,615$73,077$120,663
Information Technology$101,861--$101,861
Office Expenses$61,057$17,545$14,872$93,474
Fees for Service Investment Mgmnt Fees-$73,644-$73,644
Fees for Services Accounting-$43,500-$43,500
Advertising$10,388$250-$10,638
Fees for Services Legal-$5,780-$5,780
Total Functional Expenses$13,608,657$2,577,284$431,562$16,617,503

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$16,828,225
Expenses per Audited Statements$16,617,503
Total Expenses per Form 990$16,617,503
Expenses Not Reported on Form 990$210,722
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
James GibsonFormer Board MemberSale of Property - EvermanNo$250,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Student Loan Funds$804,081
Deferred Compensation$596,977
Annuities Payable$215,449
Capital Lease Obligation$154,799
Deposits$39,000

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
Yes
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
6064743265
Address
100 ACADEMIC PARKWAY, GRAYSON, KY 41143

Signing Officer

Name
Kathy Smith
Title
Controller
Phone
6064743265
Signed
2018-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Smith
Formed
1919
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
13
Employees
476
Volunteers
7

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 18,370. Change in present value of beneficial interest in perpetual trust 10,002.

FORM 990, PART XII, LINE 2C:

The method did not change 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, 2018 and 2017, 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 210,722. Adjustment of actuarial liability for annuities 18,370. Change in present value of beneficial interest in perpetual trust 10,002.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 210,722.

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IRS990/Form990PartVIISectionAGrp/PersonNm5CHAD BROADDUS
IRS990/Form990PartVIISectionAGrp/PersonNm6DIANE MANSFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm7BARRY TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm8KIMBERLY TURPIN
IRS990/Form990PartVIISectionAGrp/PersonNm9KEVIN PICKETT
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
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 AND TREASURER
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/OtherAmt03647
IRS990/GainOrLossGrp/SecuritiesAmt0-40241
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt02298482
IRS990/GrantAmt06369953
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt06369953
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt06369953
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0270850
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02176923
IRS990/GrossReceiptsAmt018717764
IRS990/GrossRentsGrp/RealAmt028211
IRS990/GrossSalesOfInventoryAmt0266533
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0101861
IRS990/InformationTechnologyGrp/TotalAmt0101861
IRS990/InsuranceGrp/FundraisingAmt010623
IRS990/InsuranceGrp/ManagementAndGeneralAmt034850
IRS990/InsuranceGrp/ProgramServicesAmt0177221
IRS990/InsuranceGrp/TotalAmt0222694
IRS990/InterestGrp/FundraisingAmt012536
IRS990/InterestGrp/ManagementAndGeneralAmt049409
IRS990/InterestGrp/ProgramServicesAmt0200866
IRS990/InterestGrp/TotalAmt0262811
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0117820
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0110043
IRS990/InvestmentIncomeGrp/ExclusionAmt0190204
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0190204
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt06019205
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt06862824
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05166528
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04874111
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt053
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt017103019
IRS990/LandBldgEquipBasisNetGrp/BOYAmt019353544
IRS990/LandBldgEquipBasisNetGrp/EOYAmt018631465
IRS990/LandBldgEquipCostOrOtherBssAmt035734484
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0267203
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02217164
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt019745
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt019745
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/BOYAmt07464090
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06922105
IRS990/NetAssetsOrFundBalancesBOYAmt023735325
IRS990/NetAssetsOrFundBalancesEOYAmt024050694
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-36594
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-36594
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt055811
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt055811
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt028211
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt028211
IRS990/NetUnrelatedBusTxblIncmAmt0-230
IRS990/NetUnrlzdGainsLossesInvstAmt0881825
IRS990/NoncashContributionsAmt045000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0337598
IRS990/OccupancyGrp/ProgramServicesAmt0397768
IRS990/OccupancyGrp/TotalAmt0735366
IRS990/OfficeExpensesGrp/FundraisingAmt014872
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017545
IRS990/OfficeExpensesGrp/ProgramServicesAmt061057
IRS990/OfficeExpensesGrp/TotalAmt093474
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01851573
IRS990/OtherAssetsTotalGrp/EOYAmt01792223
IRS990/OtherChangesInNetAssetsAmt028372
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt050539
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt092348
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0273471
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0416358
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL AND OTHER
IRS990/OtherExpensesGrp/Desc1HONORARIUMS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIPS
IRS990/OtherExpensesGrp/FundraisingAmt073077
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03570
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt176439
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt246615
IRS990/OtherExpensesGrp/ProgramServicesAmt0182432
IRS990/OtherExpensesGrp/ProgramServicesAmt1186447
IRS990/OtherExpensesGrp/ProgramServicesAmt281655
IRS990/OtherExpensesGrp/ProgramServicesAmt374048
IRS990/OtherExpensesGrp/TotalAmt0259079
IRS990/OtherExpensesGrp/TotalAmt1186447
IRS990/OtherExpensesGrp/TotalAmt2158094
IRS990/OtherExpensesGrp/TotalAmt3120663
IRS990/OtherLiabilitiesGrp/BOYAmt01852472
IRS990/OtherLiabilitiesGrp/EOYAmt01810306
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1711300
IRS990/OtherRevenueMiscGrp/BusinessCd2711210
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1SPONSORSHIPS, COMMISSIONS, AND CO
IRS990/OtherRevenueMiscGrp/Desc2ATHLETICS TOURNAMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt079069
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt156035
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt236693
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt079069
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt156035
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt236693
IRS990/OtherRevenueTotalAmt0191542
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0168200
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0487205
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03414167
IRS990/OtherSalariesAndWagesGrp/TotalAmt04069572
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt016536
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036194
IRS990/PayrollTaxesGrp/ProgramServicesAmt0284381
IRS990/PayrollTaxesGrp/TotalAmt0337111
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt06281284
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt06328994
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0369628
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0345603
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0177350
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0157853
IRS990/PrincipalOfficerNm0KATHY SMITH
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/RelatedOrExemptFuncIncomeAmt09023049
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11412936
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21180775
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3318655
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt433916
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09023049
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11412936
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21180775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3318655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt433916
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03020895
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt05442779
IRS990/PYInvestmentIncomeAmt0208516
IRS990/PYOtherExpensesAmt05102408
IRS990/PYOtherRevenueAmt0272884
IRS990/PYProgramServiceRevenueAmt011167769
IRS990/PYRevenuesLessExpensesAmt0-920465
IRS990/PYSalariesCompEmpBnftPaidAmt05045342
IRS990/PYTotalExpensesAmt015590529
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt014670064
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-594828
IRS990/RegularMonitoringEnfrcInd01

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