Civic Intelligence

Kentucky Christian University Inc.

990 • Fiscal year 2019 • EIN 61-0510937

Jun 01, 2018 to May 31, 2019 • Filed on Oct 01, 2019

Organization ProfileWWW.KCU.EDU

View Organization Page

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

55th percentile

0.30x

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

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.60x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

27th percentile

-2.1%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

16th percentile

$126,040

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

26th percentile

-1.0%

Faster asset growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

5.2%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$34,035,027

Down $348,920 (-1.0%) from 2018

Net Assets

Down

$23,968,222

Down $82,472 (-0.3%) from 2018

Liabilities

Down

$10,066,805

Down $266,448 (-2.6%) from 2018

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin27th percentile

Revenue

Up

$16,860,271

Up $837,596 (+5.2%) from 2018

Expenses

Up

$17,213,384

Up $595,881 (+3.6%) from 2018

Net Income

Up

-$353,113

Up $241,715 (+41%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth26th 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

2019

Assets$34,035,027
Liabilities$10,066,805
Net Assets$23,968,222
Open 2019 Filing

Operations Trend

Revenue Growth54th 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

2019

Revenue$16,860,271
Expenses$17,213,384
Net Income-$353,113
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Oct 1, 2019
Return Version
2018v3.1
Gross Receipts
$20,179,126
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$18,631,465$18,715,902▲ $84,437
Investments Other Securities$6,862,824$6,644,125▼ $218,699
Investments in Publicly Traded Securities$4,874,111$3,693,510▼ $1,180,601
Cash and Non-Interest-Bearing Accounts$1,212,544$1,328,521▲ $115,977
Savings and Temporary Cash Investments$327,625$1,031,567▲ $703,942
Pledges and Grants Receivable$345,603$522,505▲ $176,902
Prepaid Expenses and Deferred Charges$157,853$182,541▲ $24,688
Inventories for Sale or Use$110,043$108,281▼ $1,762
Accounts Receivable$69,656$53,530▼ $16,126
Total Assets$34,383,947$34,035,027▼ $348,920
Other Assets Total$1,792,223$1,754,545▼ $37,678
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,922,105$6,565,544▼ $356,561
Other Liabilities$1,810,306$2,010,649▲ $200,343
Deferred Revenue$1,296,817$1,142,472▼ $154,345
Accounts Payable and Accrued Expenses$304,025$348,140▲ $44,115
Total Liabilities$10,333,253$10,066,805▼ $266,448
Net Assets / Fund Balance
Unrestricted Net Assets$14,239,799$14,114,800▼ $124,999
Permanently Rstr Net Assets$6,328,994$6,467,361▲ $138,367
Temporarily Rstr Net Assets$3,481,901$3,386,061▼ $95,840
Total Net Assets Fund Balance$24,050,694$23,968,222▼ $82,472
Total Liabilities and Net Assets / Fund Balance$34,383,947$34,035,027▼ $348,920

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,761,261$14,175,891$27,937,152
Equipment$1,282,900$2,702,877$3,985,777
Leasehold Improvements$2,084,348$648,999$2,733,347
Land$1,353,580-$1,353,580
Other Land Buildings$233,813$590,938$824,751
Other Assets Org$588,012--
Other Securities$868,409--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$9,534,842$86,102▲ $288,854-$9,410,162
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
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Jeffrey K MetcalfPresident and TrusteeFT$95,440$30,600$126,040

Board Members and Trustees

NameTitle
Kevin PickettTrustee and Chair
Jeff HugusTrustee and Vice-chair
Brian CarterTrustee
Chad BroaddusTrustee
Jerry SandersTrustee
John WelshTrustee
Jon GlistaTrustee
Ken TracyTrustee
Phil LemasterTrustee
Rob NewmanTrustee
Tracy HansenTrustee
Glima HallTrustee and Secretary
Diane MansfieldTrustee and Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pioneer College CaterersFoodservice25055 WEST VALLEY PARKWAY, Olathe, KS 66061$790,664
Treap Contracting INCConstruction33 EVERGREEN LANE, Pikeville, KY 41501$309,539
Revenue and Support

Revenue Composition

Contributions and Grants
$1,619,741
Program Service Revenue
$14,656,963
Investment Income
$244,353
Other Revenue
$339,214
All Other Contributions
$1,619,741
Change in Net Assets
$-353,113

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$59,073Quoted Market Price
Total Noncash Contributions2$59,073-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,073,643
Revenue Not Reported on Financial Statements
$6,786,628
Revenue Not Reported on Form 990
$474,615
Other Revenue Adjustments
$6,786,628
Total Revenue per Audited Statements
$10,548,258
Total Revenue per Form 990
$16,860,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,786,628
Other Expenses$5,502,545
Salaries, Compensation, and Employee Benefits$4,924,211
Total Fundraising Expense$383,623
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$6,786,628--$6,786,628
Other Salaries and Wages$3,430,306$430,502$128,229$3,989,037
Fees for Services Other$1,259,027$6,646-$1,265,673
Depreciation Depletion$831,022$284,488$44,465$1,159,975
Occupancy$702,546$22,336-$724,882
Other Employee Benefits$334,755$93,760$39,738$468,253
Travel$349,125$6,922-$356,047
Payroll Taxes$285,723$41,926$13,232$340,881
Insurance$99,148$215,682$12,715$327,545
All Other Expenses$98,136$215,787-$313,923
Interest$199,755$52,226$9,376$261,357
Other Expenses$86,594$43,660$87,450$130,254
Current Officers, Directors, Trustees, and Key Employees$18,906$75,624$31,510$126,040
Information Technology$92,612--$92,612
Office Expenses$62,599$8,853$16,908$88,360
Fees for Service Investment Mgmnt Fees-$71,404-$71,404
Fees for Services Accounting-$43,500-$43,500
Advertising$5,728--$5,728
Fees for Services Legal-$1,025-$1,025
Total Functional Expenses$15,127,297$1,702,464$383,623$17,213,384

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,213,384
Total Expenses per Audited Statements$10,630,730
Expenses per Audited Statements$10,426,756
Expenses Not Reported on Financial Statements$6,786,628
Other Expense Adjustments$6,786,628
Expenses Not Reported on Form 990$203,974
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$798,676
Deferred Compensation$681,281
Capital Lease Obligation$284,120
Annuities Payable$205,022
Deposits$41,550

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
6064743265
Address
100 ACADEMIC PARKWAY, GRAYSON, KY 41143

Signing Officer

Name
Kathy Smith
Title
Controller
Phone
6064743265
Signed
2019-10-01
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
460
Volunteers
11

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 9,722. Change in present value of beneficial interest in perpetual trust 52,266.”

FORM 990, PART XII, LINE 2C:

“The process 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, 2019 and 2018, 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 203,974. Adjustment of actuarial liability for annuities 9,722. Change in present value of beneficial interest in perpetual trust 52,266.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarship allowance 6,786,628.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 203,974.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarship allowance 6,786,628.”

Raw XML AppendixShowing 400 of 811 raw XML fields

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/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1030600
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0JON GLISTA
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN WELSH
IRS990/Form990PartVIISectionAGrp/PersonNm2PHIL LEMASTER
IRS990/Form990PartVIISectionAGrp/PersonNm3TRACY HANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm4JEFF HUGUS
IRS990/Form990PartVIISectionAGrp/PersonNm5CHAD BROADDUS
IRS990/Form990PartVIISectionAGrp/PersonNm6DIANE MANSFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm7KEN TRACY
IRS990/Form990PartVIISectionAGrp/PersonNm8KEVIN PICKETT
IRS990/Form990PartVIISectionAGrp/PersonNm9ROB NEWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm10DR JEFFREY K METCALF
IRS990/Form990PartVIISectionAGrp/PersonNm11GLIMA HALL
IRS990/Form990PartVIISectionAGrp/PersonNm12BRIAN CARTER
IRS990/Form990PartVIISectionAGrp/PersonNm13JERRY SANDERS
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/ReportableCompFromOrgAmt1095440
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
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 TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE AND CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE AND SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01919
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt04255
IRS990/GainOrLossGrp/SecuritiesAmt030760
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantAmt06786628
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt06786628
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt06786628
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt04500
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03145396
IRS990/GrossReceiptsAmt020179126
IRS990/GrossRentsGrp/RealAmt020551
IRS990/GrossSalesOfInventoryAmt0264427
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt092612
IRS990/InformationTechnologyGrp/TotalAmt092612
IRS990/InsuranceGrp/FundraisingAmt012715
IRS990/InsuranceGrp/ManagementAndGeneralAmt0215682
IRS990/InsuranceGrp/ProgramServicesAmt099148
IRS990/InsuranceGrp/TotalAmt0327545
IRS990/InterestGrp/FundraisingAmt09376
IRS990/InterestGrp/ManagementAndGeneralAmt052226
IRS990/InterestGrp/ProgramServicesAmt0199755
IRS990/InterestGrp/TotalAmt0261357
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0110043
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0108281
IRS990/InvestmentIncomeGrp/ExclusionAmt0209338
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0209338
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt06862824
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt06644125
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04874111
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03693510
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt045
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018118705
IRS990/LandBldgEquipBasisNetGrp/BOYAmt018631465
IRS990/LandBldgEquipBasisNetGrp/EOYAmt018715902
IRS990/LandBldgEquipCostOrOtherBssAmt036834607
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0245
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03114636
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt010064
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt013720
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt03656
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/BOYAmt06922105
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06565544
IRS990/NetAssetsOrFundBalancesBOYAmt024050694
IRS990/NetAssetsOrFundBalancesEOYAmt023968222
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt035015
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt035015
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt060453
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt060453
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt020551
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt020551
IRS990/NetUnrelatedBusTxblIncmAmt0-508
IRS990/NetUnrlzdGainsLossesInvstAmt0208653
IRS990/NoncashContributionsAmt059073
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt022336
IRS990/OccupancyGrp/ProgramServicesAmt0702546
IRS990/OccupancyGrp/TotalAmt0724882
IRS990/OfficeExpensesGrp/FundraisingAmt016908
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08853
IRS990/OfficeExpensesGrp/ProgramServicesAmt062599
IRS990/OfficeExpensesGrp/TotalAmt088360
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01792223
IRS990/OtherAssetsTotalGrp/EOYAmt01754545
IRS990/OtherChangesInNetAssetsAmt061988
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt039738
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt093760
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0334755
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0468253
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL AND OTHER
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2HONORARIUMS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIPS
IRS990/OtherExpensesGrp/FundraisingAmt087450
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05369
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt182754
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt243660
IRS990/OtherExpensesGrp/ProgramServicesAmt0238845
IRS990/OtherExpensesGrp/ProgramServicesAmt199951
IRS990/OtherExpensesGrp/ProgramServicesAmt2145891
IRS990/OtherExpensesGrp/ProgramServicesAmt386594
IRS990/OtherExpensesGrp/TotalAmt0331664
IRS990/OtherExpensesGrp/TotalAmt1182705
IRS990/OtherExpensesGrp/TotalAmt2145891
IRS990/OtherExpensesGrp/TotalAmt3130254
IRS990/OtherLiabilitiesGrp/BOYAmt01810306
IRS990/OtherLiabilitiesGrp/EOYAmt02010649
IRS990/OtherRevenueMiscGrp/BusinessCd0711210
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2711300
IRS990/OtherRevenueMiscGrp/Desc0ATHLETICS TOURNAMENTS
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc2SPONSORSHIPS, COMMISSIONS, AND CO
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0100520
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt182392
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt250562
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0100520
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt182392
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt250562
IRS990/OtherRevenueTotalAmt0247194
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0128229
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0430502
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03430306
IRS990/OtherSalariesAndWagesGrp/TotalAmt03989037
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt013232
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt041926
IRS990/PayrollTaxesGrp/ProgramServicesAmt0285723
IRS990/PayrollTaxesGrp/TotalAmt0340881
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt06328994
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt06467361
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0345603
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0522505
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0157853
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0182541
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/RelatedOrExemptFuncIncomeAmt011628378
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11445068
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21184250
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3307071
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt428466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011628378
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11445068
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21184250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3307071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt428466
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03560282
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt06369953
IRS990/PYInvestmentIncomeAmt0153610
IRS990/PYOtherExpensesAmt05298819
IRS990/PYOtherRevenueAmt0275564
IRS990/PYProgramServiceRevenueAmt012033219
IRS990/PYRevenuesLessExpensesAmt0-594828
IRS990/PYSalariesCompEmpBnftPaidAmt04948731
IRS990/PYTotalExpensesAmt016617503

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,035,027
Liabilities
$10,066,805
Net assets
$23,968,222
Revenue
$16,860,271
Expenses
$17,213,384
Net income
-$353,113
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