2026-05-15T10:09:17+00:00 2025-06-30 440160260 Forvis Mazars LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-07-01 440546278 KANSAS CITY ART INSTITUTE KANS 8168023431 4415 WARWICK BLVD KANSAS CITY MO 64111 JAMES HARRINGTON CHIEF FINANCIAL OFFICER 2026-05-15 true Michael Engle P00482834 8162216300 2026-05-15 2024 2025-03-06 01:10:19Z JAMES HARRINGTON 4415 WARWICK BLVD KANSAS CITY MO 64111 65433681 false X WWW.KCAI.EDU X 1885 MO KCAI's mission is to educate artists and designers while honoring the distinct journeys of students. We forge a vibrant community that equips them to become leaders who leverage the creative process to transform the future. 24 24 305 25 38176 6533 3508136 3663941 36937385 39175245 1702281 2932615 2939088 826564 45086890 46598365 18459683 19952336 0 13887305 14856137 29242 25029 1288519 13271491 14727354 45647721 49560856 -560831 -2962491 173503159 183884709 27195739 32876830 146307420 151007879 The mission of KCAI is to educate artists and designers while honoring the distinct journeys of students. We forge a vibrant community that equips them to become leaders who leverage the creative process to transform the future. false false 41265736 19952336 39210175 THE COLLEGE PROVIDED EDUCATIONAL PROGRAMS TO APPROXIMATELY 807 FALL (2024) FTE AND 762 SPRING (2025) FTE BACHELOR OF FINE ARTS DEGREE-SEEKING STUDENTS. THE INSTITUTE ALSO PROVIDED FINANCIAL AID TO STUDENTS IN THE FORM OF SCHOLARSHIPS AND GRANTS. 41265736 true true false false false false false true false true true true false false true false true false true false true false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false true 215 0 true 305 true true true false false false false true true false false false false false false X 24 24 false false false false false false false true true false false false true true true true true true true false false false MO X BREELY BENNETT 8168023431 4415 WARWICK BLVD KANSAS CITY MO 64111 JOSH ROWLAND TRUSTEE - BOARD CHAIR 1.0 0.0 X X 0 0 0 MARC WOODWARD TRUSTEE - TREASURER 1.0 0.0 X X 0 0 0 TOM DOWLING TRUSTEE - SECRETARY 1.0 0.0 X X 0 0 0 AARON NORTH TRUSTEE 1.0 0.0 X 0 0 0 ALISSA WEHMUELLER TRUSTEE 1.0 0.0 X 0 0 0 BETH HARMON-VAUGHAN TRUSTEE 1.0 0.0 X 0 0 0 BILL CRANDALL TRUSTEE 1.0 0.0 X 0 0 0 BRIAN KAUFMAN TRUSTEE 1.0 0.0 X 0 0 0 CATHY BENNETT TRUSTEE 1.0 0.0 X 0 0 0 CHRISTIE BRISCOE ZARKOVICH TRUSTEE 1.0 0.0 X 0 0 0 DAN MUSSER TRUSTEE 1.0 0.0 X 0 0 0 DARREN ABBOTT TRUSTEE 1.0 0.0 X 0 0 0 ELLEN COPAKEN TRUSTEE 1.0 0.0 X 0 0 0 GEORGE GUASTELLO TRUSTEE 1.0 0.0 X 0 0 0 HOLLY NIELSEN TRUSTEE 1.0 0.0 X 0 0 0 HUNTER WOLBACH TRUSTEE 1.0 0.0 X 0 0 0 JON MARZETTE TRUSTEE 1.0 0.0 X 0 0 0 KIM NEWTON TRUSTEE 1.0 0.0 X 0 0 0 LAURA FLANIGAN TRUSTEE 1.0 0.0 X 0 0 0 MURRAY WOODARD II TRUSTEE 1.0 0.0 X 0 0 0 NANCY LEE KEMPER TRUSTEE 1.0 0.0 X 0 0 0 ROBIN BRODER GIBSON TRUSTEE 1.0 0.0 X 0 0 0 TODD VOTH TRUSTEE 1.0 0.0 X 0 0 0 WHITNEY KERR JR TRUSTEE 1.0 0.0 X 0 0 0 ALLISON PUFF EVP ACADEMIC AFFAIRS AND CO-PRESIDENT 40.0 0.0 X 244133 0 25005 BRIAN HENKE CFO AND CO-PRESIDENT 40.0 0.0 X 235664 0 33944 JANE PREUSS EVP AND GENERAL COUNSEL 40.0 0.0 X 166500 0 20889 BREELY BENNETT AVP FINANCE 40.0 0.0 X 108409 0 19201 CHRISTINE SUMNER VP ADVANCEMENT 40.0 0.0 X 116271 0 28036 DARCY DEAL VP ENROLLMENT MANAGEMENT 40.0 0.0 X 111407 0 17095 GINA GOLBA VP OF STUDENT AFFAIRS 40.0 0.0 X 118767 0 17649 RONNIE KNIGHT-BECK VP ADMINISTRATION 40.0 0.0 X 121808 0 17049 RUKI NEUHOLD-RAVIKUMAR PRESIDENT RESIGNED 10/23 0.0 0.0 X 198524 0 0 1421483 0 178868 9 true true false Great Western Dining Service Inc PO Box 699 Tipton MO 650810699 Dining Services 1252628 Winbury Realty of KC LLC 4520 Main St Suite 1000 Kansas City MO 64111 Facilities Management 511651 HI-Gene's Janitorial Service PO BOX 12385 North Kansas City MO 64116 Janitorial 402319 Extended Stay America 4535 Main St Kansas City MO 64111 Student Housing 247116 Jenzabar PO Box 845588 Boston MA 022845588 IT 241255 14 204400 1740 3457801 3663941 TUITION AND FEES 611600 35494459 35494459 DORMITORY REVENUE 721310 2588018 2588018 FOOD SERVICE REVENUE 722513 1092768 1092768 0 0 0 0 39175245 928770 928770 824 824 158159 0 0 0 158159 0 158159 158159 20427161 18423316 2003845 0 2003845 2003845 56000 204400 77484 -21484 -21484 369446 334516 34930 34930 MISCELLANEOUS REVENUE 900099 615959 615959 QUALIFIED PARTNERSHIP INVT - UBI 901101 38176 38176 0 0 0 0 654135 46598365 39210175 38176 3686073 19952336 19952336 823103 338570 358262 126271 10744840 8512874 1746201 485765 356418 282382 57923 16113 2084179 1313105 696145 74929 847597 671530 137748 38319 152070 152070 130770 130770 25029 25029 287466 287466 2424033 1352072 945644 126317 55772 17350 14737 23685 1222571 932372 193297 96902 567215 556126 11089 1991181 882777 1030560 77844 259044 240764 5187 13093 58626 46552 10513 1561 1042983 912610 130373 3201276 2536292 520257 144727 461628 201374 241976 18278 DUES AND SUBSCRIPTIONS 147002 104239 39859 2904 BAD DEBT EXPENSE 125143 125143 EVENTS AND AWARDS 56133 44733 2865 8535 ADMISSIONS 37951 37951 2506490 2204584 293659 8247 49560856 41265736 7006601 1288519 5345352 869465 428217 3417898 1044868 744541 2925653 3068627 0 0 0 0 204035 273979 471752 683971 115631425 36462892 74064638 79168533 3386462 3223780 81626987 88274684 0 4005195 4159231 173503159 183884709 2094353 2120174 1047677 816437 23961102 23808201 0 0 0 6125000 92607 7018 27195739 32876830 X 59844347 57459658 86463073 93548221 146307420 151007879 173503159 183884709 X -2962491 7701126 -38176 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 947962 X X X true 84495578 248366 9972302 2930316 287466 91498464 76784434 1591136 9466541 3209947 136586 84495578 72034483 1250018 6646593 3022469 124191 76784434 81604187 948680 -7273349 3070758 174277 72034483 69816380 571166 15326603 3904053 205909 81604187 0.0236 0.5308 0.4456 true false 4056003 4056003 108704586 34170263 74534323 2870836 2292629 578207 79168533 Closely-held equity interests Financial derivatives ALTERNATIVE INVESTMENTS 88274684 F 88274684 Federal Income Taxes REFUNDABLE LOAN PROGRAMS 7018 7018 34773248 7701126 412000 8113126 26660122 287466 19650777 19938243 46598365 30072789 412000 412000 29660789 287466 19612601 19900067 49560856 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections WORKS OF ART ARE EXHIBITED IN THE KANSAS CITY ART INSTITUTE'S GALLERY SPACES AND ARE AVAILABLE FOR STUDENTS TO REVIEW AS PART OF THE TEACHING COLLECTIONS OF VARIOUS DEPARTMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT GENERAL OPERATIONS; HOWEVER MANY ENDOWMENTS ARE RESTRICTED FOR GENERAL SCHOLARSHIPS OR A SPECIFIC EXPENDITURE. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EVENT EXPENSES - 77484 COST OF GOODS SOLD - 334516 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 19612601 INCOME FROM INVESTMENT K-1S - 38176 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EVENT EXPENSES - 77484 COST OF GOODS SOLD - 334516 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 19612601 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE POLICY IS PUBLISHED ON THE WEBSITE, HIGHLIGHTED IN ADMISSIONS MATERIALS, AND DISCUSSED WITH PROSPECTIVE AND CURRENT STUDENTS AND THEIR FAMILIES. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT FUNDS ARE RECEIVED FROM THE FOLLOWING FEDERAL STUDENT FINANCIAL AID PROGRAMS: 1. PERKINS LOAN PROGRAM 2. COLLEGE WORK STUDY PROGRAMS 3. PELL GRANTS 4. SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS 5. DIRECT LOANS Central America and the Caribbean 0 0 Investments 9177793 North America (Canada & Mexico only) 0 0 Program Services STUDY ABROAD 15316 0 0 0 0 0 0 9193109 0 9193109 true false true false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual X X X X X X X true Assel Consulting LLC 2217 SE KING STREET LEES SUMMIT MO 64063 GRANT WRITING false 230500 25029 205471 230500 25029 205471 ARTPOP 260400 204400 56000 35089 3625 38770 0 0 260400 204400 56000 35089 3625 38770 77484 -21484 true KCAI institutional scholarships 827 19803897 Continuing Education Scholarships 224 64990 Student Scholarships and Awards 77 65555 Faculty Awards and Fellowships 3 17894 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds KCAI INSTITUTIONAL SCHOLARSHIPS ARE INSTITUTIONAL FINANCIAL AID AND ARE APPLIED DIRECTLY TO THE STUDENT ACCOUNTS BY KCAI. FACULTY AWARDS AND FELLOWSHIPS AND OTHER STUDENT SCHOLARSHIPS AND AWARDS ARE PERFORMANCE AND ACTIVITY-BASED AWARDS PAID DIRECTLY TO FACULTY AND STUDENTS. X X X X true false false false false false false false false RUKI NEUHOLD-RAVIKUMAR PRESIDENT RESIGNED 10/23 0 0 0 0 198524 0 0 0 0 0 198524 0 0 0 ALLISON PUFF EVP ACADEMIC AFFAIRS AND CO-PRESIDENT 243383 0 750 0 0 0 13049 0 11956 0 269138 0 0 0 BRIAN HENKE CFO AND CO-PRESIDENT 235664 0 0 0 0 0 13133 0 20811 0 269608 0 0 0 JANE PREUSS EVP AND GENERAL COUNSEL 165750 0 750 0 0 0 8717 0 12172 0 187389 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment RUKI NEUHOLD-RAVIKUMAR will be paid $397,000 payable in 4 separate payments from Fall 2023 through Spring 2025. The amount of severance payments received in 2024 is $198,524. A HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF THE STATE OF MISSOURI 431178966 60636APX5 2018-07-31 22085000 CONSTRUCT, RENOVATE, EQUIP, ACQUIRE AND IMPROVE CERTAIN EDUCATIONAL FACILITIES. false false false A 75000 0 22085000 0 0 0 325631 0 0 11259369 10500000 0 2020 true false true true A false false false false false false 0.0 0.0 0.0 true false 0 false true A false false true false true false 0 false false false 0 false false true A true Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF THE STATE OF MISSOURI N/A Form 990, Part VI, Line 11b Review of form 990 by governing body THE IRS 990 IS REVIEWED IN DRAFT FORM BY THE FOLLOWING: CHAIRMAN OF THE BOARD, TREASURER OF THE BOARD, PRESIDENT, EXECUTIVE VP ADMINISTRATION/CFO AND THE ASSOCIATE VICE PRESIDENT OF FINANCE AND ACCOUNTING. PRIOR TO FILING THE IRS 990 IS FORWARDED TO ALL MEMBERS OF THE KCAI BOARD. THE IRS 990 IS THEN ELECTRONICALLY FILED BY THE INDEPENDENT ACCOUNTANTS ON BEHALF OF KCAI AFTER THE ENTIRE KCAI BOARD HAS HAD ADEQUATE TIME TO REVIEW THE RETURN. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE BY-LAWS OF THE KANSAS CITY ART INSTITUTE AND IS DISTRIBUTED ANNUALLY TO ALL BOARD MEMBERS AND OFFICERS OF THE COLLEGE. THE POLICY INCLUDES PROVISIONS FOR AUTHORIZING, APPROVING OR AFFIRMING CONFLICT OF INTEREST TRANSACTIONS. AS A RESULT OF THE ANNUAL DISTRIBUTION, BOARD MEMBERS AND OFFICERS ARE KNOWLEDGEABLE OF THE POLICY AND HOW THE COLLEGE COMPLIES WITH IT. ANNUALLY, THE CFO PREPARES A MEMO TO THE PRESIDENT AND BOARD CHAIR WHICH PROVIDES A LISTING OF ANY BUSINESS TRANSACTIONS BETWEEN THE COLLEGE AND BOARD MEMBER(S) FOR THE FISCAL YEAR THEN ENDED. THIS MEMO IS PROVIDED TO THE EXECUTIVE COUNCIL FOR REVIEW AND APPROVAL. SOME TRANSACTIONS ARE ONE-TIME TRANSACTIONS AND HAVE BEEN APPROVED BY THE BOARD IN ADVANCE OF THE TRANSACTION IN COMPLIANCE WITH THE BY-LAWS OF THE ORGANIZATION. OTHER TRANSACTIONS ARE ONGOING ACTIVITIES AND ARE APPROVED ANNUALLY WHEN THE MEMO IS REVIEWED BY EXECUTIVE COUNCIL. PER THE BYLAWS, APPROVAL OF CONFLICT OF INTEREST TRANSACTIONS REQUIRES A MAJORITY OF THE TRUSTEES OR MEMBERS OF THE BOARD COMMITTEE WHO HAVE NO DIRECT OR INDIRECT INTEREST IN THE TRANSACTION TO AUTHORIZE, APPROVE OR RATIFY THE TRANSACTION. A MEMBER OF THE BOARD OF TRUSTEES MUST ABSTAIN FROM VOTING OR ATTEMPTING TO INFLUENCE THE VOTE ON ANY MATTER BEFORE THE BOARD THAT PLACES HIM OR HER IN A CONFLICT OF INTEREST. TRUSTEES ARE REQUIRED TO DISCLOSE THE CONFLICT OR POTENTIAL CONFLICT AS SOON AS S/HE RECOGNIZES THE CONFLICT. ANNUAL QUESTIONNAIRES ARE SENT TO ALL BOARD MEMBERS AND OFFICERS THAT REQUIRE THEM TO INFORM THE SCHOOL OF LOANS, BUSINESS RELATIONSHIPS, GRANTS AND OTHER POTENTIAL CONFLICTS OF INTERESTS. THE RESPONSES TO THE QUESTIONNAIRES ARE REVIEWED TO INSURE THAT ALL CONFLICTS OF INTEREST HAVE BEEN BROUGHT BEFORE THE BOARD FOR AUTHORIZATION, APPROVAL OR RATIFICATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COUNCIL OF THE BOARD OF TRUSTEES ANNUALLY REVIEWS THE PRESIDENT'S COMPENSATION. KCAI IS A MEMBER OF THE ASSOCIATION OF INDEPENDENT COLLEGES OF ART AND DESIGN, WHICH IS A NON-PROFIT CONSORTIUM OF 37 LEADING ART AND DESIGN COLLEGES IN THE UNITED STATES AND CANADA. AS SUCH, THE COUNCIL UTILIZES DATA FROM EIGHT TO TEN OF THE COLLEGES THAT ARE COMPARABLE AND RELEVANT TO KCAI TO BENCHMARK THE SALARY AND BENEFITS OF THE PRESIDENT. THE COMPENSATION PACKAGE PROVIDED APPROXIMATES AN AMOUNT THAT IS LESS THAN OR EQUAL TO THE AVERAGES OF THESE SCHOOLS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances INCOME FROM INVESTMENT K-1S - -38176; Total - -38176;