KENTUCKY CHRISTIAN UNIVERSITY INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- KENTUCKY CHRISTIAN UNIVERSITY INC (EIN 61-0510937)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-05
- IRS object ID
- 202420969349300322
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-05T15:44:22-05:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351178661 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST MAIN STREET SUITE 2900 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610510937 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY CHRISTIAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KENT | BusinessNameControlTxt |
| Phone | 6064743265 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ACADEMIC PARKWAY | AddressLine1Txt |
| City | GRAYSON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41143 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN DUNDON CPA | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 6064743265 | PhoneNum |
| Signature | 2024-04-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JOHN | PersonFirstNm |
| Person Last | DUNDON CPA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD C SHIELDS | PreparerPersonNm |
| PTIN | P00852717 | PTIN |
| Phone | 8592531100 | PhoneNum |
| Preparation | 2024-04-05 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN DUNDON CPA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ACADEMIC PARKWAY | AddressLine1Txt |
| City | GRAYSON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,004,172 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KCU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | HIGHER EDUCATION FOR CHRISTIAN LEADERSHIP AND SERVICE IN THE CHURCH AND IN PROFESSIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 390 | TotalEmployeeCnt |
| Total Volunteers | 27 | TotalVolunteersCnt |
| Total Gross UBI | $1,110 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,297,784 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,885,900 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,723,364 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,216,147 | CYProgramServiceRevenueAmt |
| PY Investment Income | $132,423 | PYInvestmentIncomeAmt |
| CY Investment Income | $183,029 | CYInvestmentIncomeAmt |
| PY Other Revenue | $78,987 | PYOtherRevenueAmt |
| CY Other Revenue | $263,771 | CYOtherRevenueAmt |
| PY Total Revenue | $22,232,558 | PYTotalRevenueAmt |
| CY Total Revenue | $17,548,847 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $8,872,205 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,517,240 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,900,577 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,531,367 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $450,927 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,953,502 | PYOtherExpensesAmt |
| CY Other Expenses | $6,070,918 | CYOtherExpensesAmt |
| PY Total Expenses | $19,726,284 | PYTotalExpensesAmt |
| CY Total Expenses | $19,119,525 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,506,274 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,570,678 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,563,521 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,142,457 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,015,731 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,932,849 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,547,790 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,209,608 | NetAssetsOrFundBalancesEOYAmt |
| 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,930,705 | ExpenseAmt |
| Grant | $7,517,240 | GrantAmt |
| Revenue | $15,432,146 | RevenueAmt |
| Desc | FULL AND PART-TIME UNIVERSITY STUDENT EDUCATION INCLUDING TEACHING, TRAINING, ATHLETICS, LIVING FACILITIES, AND STUDENT FINANCIAL AID. APPROXIMATELY 450 FULL-TIME EQUIVALENT STUDENTS. | Desc |
| Total Program Service Expenses | $16,930,705 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 390 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6064743265 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ACADEMIC PARKWAY | AddressLine1Txt |
| City | GRAYSON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41143 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TERRY ALLCORN | ||||||
| PRESIDENT AND TRUSTEE | 40.00 | Yes (X) | Yes (X) | $110,592 | $0 | $31,680 |
| PHIL MARTIN | ||||||
| CHAIR AND TRUSTEE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JON GLISTA | ||||||
| VICE CHAIR AND TRUSTEE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BARRY TAYLOR | ||||||
| SECRETARY AND TRUSTEE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHON MYERS | ||||||
| TREASURER AND TRUSTEE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JERRY SANDERS | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| CHERYL DEBORDE | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| GUTHRIE VEECH | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LORA SUTTLES | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TOMMY BAKER | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JIM GIBSON | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TRACY HANSEN | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| SAMMY HARRIS | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KIM ROBINETTE | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BOB THOMAS | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DAVID WELSH | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $110,592 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $31,680 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS | |||||
| 25055 WEST VALLEY PARKWAY SUITE 12 | OLATHE | KS | 66061 | FOODSERVICE | $828,895 |
| JENZABAR INC | |||||
| 181 SOUTH LIBERTY STREET | HARRISONBURG | VA | 22801 | INFORMATION TECHNOLOGY | $116,124 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,885,900 | AllOtherContributionsAmt |
| Noncash Contributions | $81,000 | NoncashContributionsAmt |
| Total Contributions | $1,885,900 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION AND FEES | 611600 | $12,083,649 | $12,083,649 |
| LIVING FACILITIES | 721310 | $1,699,184 | $1,699,184 |
| DINING FACILITIES | 722320 | $1,348,848 | $1,348,848 |
| INTEREST ON STUDENT RECEIVABLES | 525990 | $27,000 | $27,000 |
| NON-STUDENT FEES | 711210 | $26,689 | $26,689 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,777 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,777 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,216,147 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $270,224 | TotalRevenueColumnAmt |
| Exclusion | $270,224 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,866 | TotalRevenueColumnAmt |
| Exclusion | $26,866 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,796 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,796 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,796 | TotalRevenueColumnAmt |
| Exclusion | $19,796 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,292,871 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,380,066 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$87,195 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$87,195 | TotalRevenueColumnAmt |
| Exclusion | -$87,195 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $98,863 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $75,259 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,604 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,604 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SPONSORSHIPS, COMMISSIONS, AND CO | 711300 | $58,956 | $58,956 |
| OTHER REVENUE | 812900 | $51,266 | $51,266 |
| INSURANCE RECOVERY | 561000 | $36,642 | $36,642 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,641 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $45,531 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,110 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $193,505 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,548,847 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,432,146 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,110 | UnrelatedBusinessRevenueAmt |
| Exclusion | $229,691 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,517,240 | TotalAmt |
| Program Services | $7,517,240 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,273 | TotalAmt |
| Program Services | $21,340 | ProgramServicesAmt |
| Management And General | $85,364 | ManagementAndGeneralAmt |
| Fundraising | $35,569 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,711,488 | TotalAmt |
| Program Services | $4,168,272 | ProgramServicesAmt |
| Management And General | $435,365 | ManagementAndGeneralAmt |
| Fundraising | $107,851 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,534 | TotalAmt |
| Program Services | $151,879 | ProgramServicesAmt |
| Management And General | $91,749 | ManagementAndGeneralAmt |
| Fundraising | $31,906 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,072 | TotalAmt |
| Program Services | $347,056 | ProgramServicesAmt |
| Management And General | $43,136 | ManagementAndGeneralAmt |
| Fundraising | $11,880 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,592 | TotalAmt |
| Management And General | $39,592 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,750 | TotalAmt |
| Management And General | $62,750 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,404 | TotalAmt |
| Management And General | $71,404 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,342,080 | TotalAmt |
| Program Services | $1,325,656 | ProgramServicesAmt |
| Management And General | $16,424 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,026 | TotalAmt |
| Program Services | $28,026 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,653 | TotalAmt |
| Program Services | $44,895 | ProgramServicesAmt |
| Management And General | $20,706 | ManagementAndGeneralAmt |
| Fundraising | $22,052 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,182 | TotalAmt |
| Program Services | $124,182 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $802,405 | TotalAmt |
| Program Services | $781,401 | ProgramServicesAmt |
| Management And General | $21,004 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $566,493 | TotalAmt |
| Program Services | $550,078 | ProgramServicesAmt |
| Management And General | $16,415 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,626 | TotalAmt |
| Program Services | $128,117 | ProgramServicesAmt |
| Management And General | $34,155 | ManagementAndGeneralAmt |
| Fundraising | $5,354 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,230,701 | TotalAmt |
| Program Services | $890,694 | ProgramServicesAmt |
| Management And General | $301,159 | ManagementAndGeneralAmt |
| Fundraising | $38,848 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,304 | TotalAmt |
| Program Services | $72,620 | ProgramServicesAmt |
| Management And General | $174,529 | ManagementAndGeneralAmt |
| Fundraising | $8,155 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| INSTRUCTIONAL AND OTHER | $360,757 | $169,434 | $2,011 | $189,312 |
| MEMBERSHIPS | $235,296 | $183,246 | $52,050 | |
| REPAIRS AND MAINTENANCE | $193,278 | $192,350 | $928 | |
| OTHER EXPENSES | $172,480 | $114,849 | $57,631 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,891 | TotalAmt |
| Program Services | $119,370 | ProgramServicesAmt |
| Management And General | $211,521 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,119,525 | TotalAmt |
| Program Services | $16,930,705 | ProgramServicesAmt |
| Management And General | $1,737,893 | ManagementAndGeneralAmt |
| Fundraising | $450,927 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,233,884 | BOYAmt |
| EOY | $894,226 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,635,669 | BOYAmt |
| EOY | $1,653,925 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $318,940 | BOYAmt |
| EOY | $298,529 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,565 | BOYAmt |
| EOY | $309,241 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,762 | BOYAmt |
| EOY | $64,472 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,518 | BOYAmt |
| EOY | $246,066 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,197,465 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,050,063 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,697,353 | BOYAmt |
| EOY | $17,147,402 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,893,016 | BOYAmt |
| EOY | $4,868,588 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,088,486 | BOYAmt |
| EOY | $9,371,574 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,456,328 | BOYAmt |
| EOY | $1,288,434 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,563,521 | BOYAmt |
| EOY | $36,142,457 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $444,824 | BOYAmt |
| EOY | $428,989 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $791,713 | BOYAmt |
| EOY | $733,594 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,059,702 | BOYAmt |
| EOY | $3,372,720 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,719,492 | BOYAmt |
| EOY | $1,397,546 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,015,731 | BOYAmt |
| EOY | $5,932,849 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,660,979 | BOYAmt |
| EOY | $18,396,279 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,886,811 | BOYAmt |
| EOY | $11,813,329 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,547,790 | BOYAmt |
| EOY | $30,209,608 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,563,521 | BOYAmt |
| EOY | $36,142,457 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,570,678 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $248,355 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$15,859 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,619,741 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $866,383 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,724,589 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,297,784 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,885,900 | CurrentTaxYearAmt |
| Total | $9,394,397 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,619,741 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $866,383 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,724,589 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,297,784 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,885,900 | CurrentTaxYearAmt |
| Total | $9,394,397 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,253,601 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,140,796 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $275,920 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $289,572 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $459,181 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $176,219 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $316,886 | CurrentTaxYearAmt |
| Total | $1,517,778 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,656 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,356 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,110 | CurrentTaxYearAmt |
| Total | $10,541 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,922,716 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $84,949,113 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.65380 | PublicSupportCY170Pct |
| Public Support PY170 | 0.74510 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,381,448 | BeginningYearBalanceAmt |
| Contributions | $310,121 | ContributionsAmt |
| Investment Earnings Or Losses | $138,058 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $443,048 | GrantsOrScholarshipsAmt |
| End Year Balance | $11,386,579 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,013,532 | BeginningYearBalanceAmt |
| Contributions | $239,153 | ContributionsAmt |
| Investment Earnings Or Losses | -$495,796 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $375,441 | GrantsOrScholarshipsAmt |
| End Year Balance | $11,381,448 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,423,361 | BeginningYearBalanceAmt |
| Contributions | $211,842 | ContributionsAmt |
| Investment Earnings Or Losses | $3,126,954 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $748,625 | GrantsOrScholarshipsAmt |
| End Year Balance | $12,013,532 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,410,162 | BeginningYearBalanceAmt |
| Contributions | $73,725 | ContributionsAmt |
| Investment Earnings Or Losses | $400,753 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $461,279 | GrantsOrScholarshipsAmt |
| End Year Balance | $9,423,361 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,534,842 | BeginningYearBalanceAmt |
| Contributions | $86,102 | ContributionsAmt |
| Investment Earnings Or Losses | $288,854 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $499,636 | GrantsOrScholarshipsAmt |
| End Year Balance | $9,410,162 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.64193 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.35807 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,598,460 | OtherCostOrOtherBasisAmt |
| Book Value | $1,598,460 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,395,793 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,307,806 | DepreciationAmt |
| Book Value | $13,087,987 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,665,910 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,122,305 | DepreciationAmt |
| Book Value | $543,605 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,475,806 | OtherCostOrOtherBasisAmt |
| Depreciation | $865,027 | DepreciationAmt |
| Book Value | $1,610,779 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,061,496 | OtherCostOrOtherBasisAmt |
| Depreciation | $754,925 | DepreciationAmt |
| Book Value | $306,571 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,147,402 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| COMMONFUND | $8,051,066 | F |
| REAL ESTATE | $43,500 | F |
| OTHER | $25,272 | F |
| BONDS | $1,251,736 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $9,371,574 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS | $42,002 |
| FEDERAL STUDENT LOAN FUNDS | $304,399 |
| ANNUITIES PAYABLE | $110,735 |
| DEFERRED COMPENSATION | $685,187 |
| FINANCING LEASE OBLIGATION | $255,223 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,397,546 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,339,362 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $248,355 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $59,400 | OtherRevenueAmt |
| Revenue Not Reported | $307,755 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,031,607 | RevenueSubtotalAmt |
| Other Revenues Not Included | $7,517,240 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,517,240 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,548,847 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,677,544 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $75,259 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $75,259 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,602,285 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $7,517,240 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $7,517,240 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,119,525 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2023 AND 2022, 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 75,259. ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES 29,852. CHANGE IN PRESENT VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST -45,711. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP ALLOWANCE 7,517,240. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 75,259. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP ALLOWANCE 7,517,240. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | KENTUCKY CHRISTIAN UNIVERSITY INCLUDES A STATEMENT REGARDING THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICIES IN ALL PRINT, RADIO, INTERNET AND TELEVISION MEDIA. EVERY ATTEMPT IS MADE TO COMMUNICATE THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICIES DURING ALL ACTIVITIES. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES GRANT FUNDING FROM FEDERAL AGENCIES WHICH PAY A PORTION OF THE TUITION FOR ELIGIBLE STUDENTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS AND GRANT FUNDS USED FOR TUITION AND RELATED FEES. | GrantTypeTxt |
| Recipient | 513 | RecipientCnt |
| Cash Grant | $7,517,240 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY HAS A SPECIFIC DEPARTMENT RELATED TO STUDENT FINANCIAL AID THAT TRACKS ALL SCHOLARSHIPS AND GRANT FUNDS DISBURSED TO STUDENTS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|
| CITY OF GRAYSONKENTUCKY | ||||||
| A | 2007-08-01 | $1,750,000 | FINANCE THE COST OF IMPROVEMENT TO EDUCATIONAL FACILITIES BUILDINGS | 0 | 0 | 0 |
| CITY OF GRAYSONKENTUCKY | ||||||
| B | 2012-08-07 | $2,000,000 | FINANCE THE COST OF ATHLETICS COMPLEX AND ENERGY PROJECT | 0 | 0 | 0 |
| CITY OF GRAYSONKENTUCKY | ||||||
| C | 2012-11-01 | $4,845,000 | TO PAY OFF SERIES 2002 BONDS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 |
| B | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
Schedule M IRS990ScheduleM
Historical Artifacts HistoricalArtifactsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $81,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| FORM 990, PART XI, LINE 9: | ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE 29,852. CHANGE IN PRESENT VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST -45,711. |
| FORM 990, PART XII, LINE 2B | THE METHOD DID NOT CHANGE FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HILLCREST BURIAL PARK INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ACADEMIC PARKWAY | AddressLine1Txt |
| City | GRAYSON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610656503 | EIN |
| Primary Activities | BURIAL PARK | PrimaryActivitiesTxt |
| Legal Domicile State | KY | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY CHRISTIAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $22,203 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $100,090 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HILLCREST BURIAL PARK INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionTypeTxt |
| Involved | $82,925 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |