Civic Intelligence

Kansas State University Veterinary

EIN 76-0765625 • 501(c)3 • Manhattan, KS

Profile

Manages satellite clinical training facilities for ksu veterinary medical teaching hospital students.

101 Trotter HallManhattan, KS 66506

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.41x

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

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

55th percentile

0.27x

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

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

43rd percentile

2.2%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

89th percentile

$406,650

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 43.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

95th percentile

79%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

97th percentile

256%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$9,164,895

Down $2,665,014 (-23%) from 2023

Liabilities

Down

$4,304,092

Down $561,069 (-12%) from 2023

Net Assets

Down

$4,860,803

Down $2,103,945 (-30%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin43rd percentile

Revenue

Down

$17,741,476

Down $21,928 (-0.1%) from 2023

Expenses

Up

$18,793,202

Up $1,414,900 (+8.1%) from 2023

Net Income

Down

-$1,051,726

Down $1,436,828 (-373%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $1,848,931Liabilities 2011: $43,697Net Assets 2011: $1,805,2342011Assets 2012: $2,067,414Liabilities 2012: $80,253Net Assets 2012: $1,987,1612012Assets 2013: $2,223,917Liabilities 2013: $81,966Net Assets 2013: $2,141,9512013Assets 2014: $2,582,923Liabilities 2014: $78,490Net Assets 2014: $2,504,4332014Assets 2015: $4,687,686Liabilities 2015: $28,907Net Assets 2015: $4,658,7792015Assets 2016: $4,827,807Liabilities 2016: $329Net Assets 2016: $4,827,4782016Assets 2017: $4,891,544Liabilities 2017: $274Net Assets 2017: $4,891,2702017Assets 2018: $4,976,944Liabilities 2018: $0Net Assets 2018: $4,976,9442018Assets 2019: $5,123,940Liabilities 2019: $0Net Assets 2019: $5,123,9402019Assets 2020: $2,609,451Liabilities 2020: $0Net Assets 2020: $2,609,4512020Assets 2021: $2,085,455Liabilities 2021: $0Net Assets 2021: $2,085,4552021Assets 2022: $6,614,621Liabilities 2022: $308,264Net Assets 2022: $6,306,3572022Assets 2023: $11,829,909Liabilities 2023: $4,865,161Net Assets 2023: $6,964,7482023Assets 2024: $9,164,895Liabilities 2024: $4,304,092Net Assets 2024: $4,860,8032024

Highlighted filing

2024

Assets$9,164,895
Liabilities$4,304,092
Net Assets$4,860,803
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MExpenses 2011: $1,168,2062011Expenses 2012: $1,505,7082012Revenue 2013: $2,100,403Expenses 2013: $1,945,613Net Income 2013: $154,7902013Revenue 2014: $2,442,470Expenses 2014: $2,079,988Net Income 2014: $362,4822014Revenue 2015: $3,883,492Expenses 2015: $1,729,148Net Income 2015: $2,154,3442015Revenue 2016: $228,966Expenses 2016: $60,267Net Income 2016: $168,6992016Revenue 2017: $112,487Expenses 2017: $48,695Net Income 2017: $63,7922017Revenue 2018: $128,468Expenses 2018: $42,794Net Income 2018: $85,6742018Revenue 2019: $199,352Expenses 2019: $52,356Net Income 2019: $146,9962019Revenue 2020: $161,985Expenses 2020: $2,676,474Net Income 2020: -$2,514,4892020Revenue 2021: $927,928Expenses 2021: $1,451,924Net Income 2021: -$523,9962021Revenue 2022: $4,987,575Expenses 2022: $766,673Net Income 2022: $4,220,9022022Revenue 2023: $17,763,404Expenses 2023: $17,378,302Net Income 2023: $385,1022023Revenue 2024: $17,741,476Expenses 2024: $18,793,202Net Income 2024: -$1,051,7262024

Highlighted filing

2024

Revenue$17,741,476
Expenses$18,793,202
Net Income-$1,051,726
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,164,895
Liabilities
$4,304,092
Net assets
$4,860,803
Revenue
$17,741,476
Expenses
$18,793,202
Net income
-$1,051,726
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.16$4.30$4.86$17.7$18.8$1.05
2023Detailed filing. Detailed filing data is available for this year.$11.8$4.87$6.96$17.8$17.4$0.39
2022Detailed filing. Detailed filing data is available for this year.$6.61$0.31$6.31$4.99$0.77$4.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.00$2.09$0.93$1.45$0.52
2020Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.16$2.68$2.51
2019Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.12$0.20$0.05$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.98$0.00$4.98$0.13$0.04$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.89$0.00$4.89$0.11$0.05$0.06
2016Detailed filing. Detailed filing data is available for this year.$4.83$0.00$4.83$0.23$0.06$0.17
2015Detailed filing. Detailed filing data is available for this year.$4.69$0.03$4.66$3.88$1.73$2.15
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.08$2.50$2.44$2.08$0.36
2013Summary only. Only limited summary data is available for this year.$2.22$0.08$2.14$2.10$1.95$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.08$1.99$1.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.04$1.81$1.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 18, 2024
Return Version
2023v6.0
Gross Receipts
$17,741,476
Mission and Program Overview

Mission

Manages satellite clinical training facilities for ksu veterinary medical teaching hospital students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,685,114$2,442,409▼ $1,242,705
Savings and Temporary Cash Investments$1,285,942$2,058,143▲ $772,201
Land, Buildings, and Equipment, Net$2,293,938$1,164,088▼ $1,129,850
Accounts Receivable$246,404$388,252▲ $141,848
Inventories for Sale or Use$166,851$189,337▲ $22,486
Prepaid Expenses and Deferred Charges$725,284$21,093▼ $704,191
Total Assets$11,829,909$9,164,895▼ $2,665,014
Other Assets Total$3,426,376$2,901,573▼ $524,803
Liabilities
Other Liabilities$3,426,376$2,649,972▼ $776,404
Accounts Payable and Accrued Expenses$1,123,590$1,300,422▲ $176,832
Deferred Revenue$315,195$353,698▲ $38,503
Total Liabilities$4,865,161$4,304,092▼ $561,069
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,964,748$4,860,803▼ $2,103,945
Total Net Assets Fund Balance$6,964,748$4,860,803▼ $2,103,945
Total Liabilities and Net Assets / Fund Balance$11,829,909$9,164,895▼ $2,665,014

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$787,092$7,041,103$7,828,195
Leasehold Improvements$376,996$234,670$611,666
Other Assets Org$251,601--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles TaberDirector-$428,608$38,161$456,658
Kevin GwinnerDirector-$366,159$52,709$394,209
Bonnie RushChair-$351,938$43,500$379,667
Derek MosierVice Chair-$220,055$41,228$239,230
Amy RankinSecretaryPT$179,587$34,188$195,098

Board Members and Trustees

NameTitle
Elizabeth DavisHospital Director
Priscilla RoddyCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$2,635
Program Service Revenue
$17,468,481
Investment Income
$103,341
Other Revenue
$167,019
All Other Contributions
$2,635
Change in Net Assets
$-1,051,726

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,741,476
Total Revenue per Audited Statements
$17,741,476
Total Revenue per Form 990
$17,741,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,335,141
Other Expenses$8,448,061
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,253,397--$8,253,397
Current Officers, Directors, Trustees, and Key Employees$2,081,744--$2,081,744
Occupancy$866,040$326,336-$1,192,376
Office Expenses$556,895--$556,895
Other Expenses$444,689--$444,689
All Other Expenses$429,272--$429,272
Depreciation Depletion-$381,730-$381,730
Fees for Services Other$62,299$220,451-$282,750
Advertising$35,812--$35,812
Grants to Domestic Individuals$10,000--$10,000
Insurance-$4,890-$4,890
Total Functional Expenses$17,859,795$933,407$0$18,793,202

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,793,202
Total Expenses per Audited Statements$18,793,202
Total Expenses per Form 990$18,793,202
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
Right of Use Liability$2,649,972
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

“The form 990 will be reviewed by the board of directors prior to filing the return.”

Form 990, Page 6, Part VI, Line 12C

“All board members are required by ksu to review the policy each year and disclose any changes that have been made since the prior year. Kansas state university monitors and enforces the conflict of interest policy.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for officers is paid by a related organization, kansas state university, and not by ksuvco. Compensation for key employees is determined using comparative positions within the industry.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Kansas State University Veterinary
EIN
76-0765625
Phone
7855325708
Address
101 TROTTER HALL, MANHATTAN, KS 66506

Signing Officer

Name
Priscilla Roddy
Title
CFO
Phone
7855325708
Signed
2024-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Rush
Formed
2005
Legal Domicile
Ks
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Sink Gordon Accountants & Advisors Llp
Address
1960 KIMBALL AVE 400, MANHATTAN, KS 66502
Preparer
Scott D Lake
Phone
7855370190
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization has adopted the applicaiton of the uncertain tax position provisions of fasb asc 740, income taxes. The organization evaluates its uncertain tax positions using the provisions of fasb asc 450, contingencies. Accordingly, a loss contingency would be recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. As of june 30, 2024, there were no uncertain tax positions identified.”

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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/ProgSrvcAccomActy2Grp/Desc0WILDCAT CORNER IS A RETAIL STORE THAT SUPPORTS THE VETERINARY HEALTH CLINIC AND FUNDS MULTIPLE SCHOLARSHIPS FOR VETERINARY MEDICINE STUDENTS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE MANAGEMENT AND CONTROL OF THE ORGANIZATION IS IN THE HANDS OF THOSE INDIVIDUALS THAT RUN AND OPERATE THE UNIVERSITY. THERE IS NO BOARD OF DIRECTORS PER SE THAT RUNS THE UNIVERSITY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION C, LINE 1
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1251601
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONSTRUCTION IN PROGRESS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE APPLICAITON OF THE UNCERTAIN TAX POSITION PROVISIONS OF FASB ASC 740, INCOME TAXES. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY WOULD BE RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. AS OF JUNE 30, 2024, THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt02901573
IRS990ScheduleD/TotalExpensesPerForm990Amt018793202
IRS990ScheduleD/TotalLiabilityAmt02649972
IRS990ScheduleD/TotalRevenuePerForm990Amt017741476
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt017741476
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt018793202
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ASSISTANCE IS GIVEN IN THE FORM OF A SCHOLARSHIP APPLIED TO THE RECIPIENT'S TUITION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4179587
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt027729
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt128050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt228050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt319175
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt415511
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt418677
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014310
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt123807
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BONNIE RUSH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CHARLES TABER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2KEVIN GWINNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3DEREK MOSIER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4AMY RANKIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5PRISCILLA RODDY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6ELIZABETH DAVIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3VICE CHAIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt6HOSPITAL DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0379667
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1456658
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2394209
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3239230
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4195098
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE REQUIRED BY KSU TO REVIEW THE POLICY EACH YEAR AND DISCLOSE ANY CHANGES THAT HAVE BEEN MADE SINCE THE PRIOR YEAR. KANSAS STATE UNIVERSITY MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR OFFICERS IS PAID BY A RELATED ORGANIZATION, KANSAS STATE UNIVERSITY, AND NOT BY KSUVCO. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED USING COMPARATIVE POSITIONS WITHIN THE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KANSAS STATE UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0480771751
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt06
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01800 DENISON AVE

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