2022-05-13T10:34:06-05:00 2021-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2020-07-01 440546278 KANSAS CITY ART INSTITUTE % BRIAN HENKE KANS 8168023431 4415 WARWICK BLVD KANSAS CITY MO 64111 BRIAN HENKE CFO 8168023431 2022-05-16 true TONY JONES XXX-XX-XXXX Michael J Engle P00482834 8162216300 2022-05-15 3 2020 2022-09-23 18:48:47Z TONY JONES 4415 WARWICK BLVD KANSAS CITY MO 64111 114741521 false X WWW.KCAI.EDU X 1885 MO MISSION: PREPARE GIFTED STUDENTS TO TRANSFORM THE WORLD CREATIVELY THROUGH ART AND DESIGN. VISION: TO BE AN INNOVATIVE LEADER IN ART AND DESIGN EDUCATION. 29 29 607 29 20731 15488 6190903 8009545 28862143 29669536 2364792 15109122 366768 -42196 37784606 52746007 16095869 17342904 0 0 13248123 13295959 16365 31317 695197 8810724 11777651 38171081 42447831 -386475 10298176 162689399 176074045 32958105 32245364 129731294 143828681 X SEE SCHEDULE O false false 34697046 17342904 29526804 THE COLLEGE PROVIDED EDUCATIONAL PROGRAMS TO APPROXIMATELY 694 FALL (2020) FTE AND 640 SPRING (2021) FTE BACHELOR OF FINE ARTS DEGREE-SEEKING STUDENTS. THE INSTITUTE ALSO PROVIDED FINANCIAL AID TO STUDENTS IN THE FORM OF SCHOLARSHIPS AND GRANTS. 240917 0 163422 THE COLLEGE PROVIDED CONTINUING AND PROFESSIONAL EDUCATION COURSES FOR BOTH DEGREE AND NON-DEGREE SEEKING STUDENTS FOR SUMMER (ADULT AND CHILDREN) CLASSES AND PROGRAMS. 34937963 true true false false false false false true false true true true false false true false true false true false true false false false true false false false true true true false false false false false false false false false false false false false false true false false false false true 88 0 true 607 true true true false false false false true true false false false false false false X 29 29 false false false false false false false true true false false true true true true true true true true false MO X BRIAN HENKE 8168023431 4415 WARWICK BLVD KANSAS CITY MO 64111 X ANTHONY JONES PRESIDENT 40.0 0.0 X 297308 0 46406 BAMBI BURGARD EVP ACADEMIC AFFAIRS 40.0 0.0 X 166644 0 32059 NICOLLE RATLIFF EVP ADVANCEMENT 40.0 0.0 X 157621 0 23367 MILTON KATZ VP ACADEMIC AFFAIRS 40.0 0.0 X 141293 0 17124 EMILY HESS VP ADV & GENERAL COUNSEL 40.0 0.0 X 117995 0 15153 BRIAN HENKE CFO / EVP ADMINISTRATION 40.0 0.0 X 108119 0 20837 GINA GOLBA VP & DEAN OF STUDENTS 40.0 0.0 X 111641 0 13852 BRAD KROH TRUSTEE 1.0 0.0 X 0 0 0 CATHY BRENTS TRUSTEE 1.0 0.0 X 0 0 0 DANIEL F MUSSER TRUSTEE - VICE CHAIR 1.0 0.0 X X 0 0 0 FRANK URYASZ TRUSTEE - CHAIRMAN 1.0 0.0 X X 0 0 0 HERBERT KOHN TRUSTEE - VICE CHAIR 1.0 0.0 X X 0 0 0 HOWARD HARRIS TRUSTEE 1.0 0.0 X 0 0 0 JAY TOMLINSON TRUSTEE - TREASURER 1.0 0.0 X X 0 0 0 JOSHUA ROWLAND TRUSTEE 1.0 0.0 X 0 0 0 JULIAN ZUGAZAGOITIA TRUSTEE 1.0 0.0 X 0 0 0 KATHY WALTER-MACK TRUSTEE 1.0 0.0 X 0 0 0 KRISTIN GOODMAN TRUSTEE 1.0 0.0 X 0 0 0 MARK J SPENCER TRUSTEE 1.0 0.0 X 0 0 0 MEGAN WYETH TRUSTEE 1.0 0.0 X 0 0 0 NANCY LEE KEMPER TRUSTEE 1.0 0.0 X 0 0 0 PAM WOODARD TRUSTEE 1.0 0.0 X 0 0 0 SUSAN SEIDLER NERMAN TRUSTEE - VICE CHAIR 1.0 0.0 X X 0 0 0 THOMAS DOWLING TRUSTEE - SECRETARY 1.0 0.0 X X 0 0 0 TRACIE TEMPEL TRUSTEE 1.0 0.0 X 0 0 0 HENRY J HERRMANN TRUSTEE 1.0 0.0 X 0 0 0 LAURA FLANIGAN TRUSTEE 1.0 0.0 X 0 0 0 ELLEN COPAKEN TRUSTEE 1.0 0.0 X 0 0 0 BILL CRANDALL TRUSTEE 1.0 0.0 X 0 0 0 BRIAN N KAUFFMAN TRUSTEE 1.0 0.0 X 0 0 0 WHITNEY KERR JR TRUSTEE 1.0 0.0 X 0 0 0 LISA MURRAY TRUSTEE 1.0 0.0 X 0 0 0 HOLLY NIELSEN TRUSTEE 1.0 0.0 X 0 0 0 MURRAY WOODARD II TRUSTEE 1.0 0.0 X 0 0 0 BETH HARMON-VAUGHAN TRUSTEE 1.0 0.0 X 0 0 0 MARC WOODWARD TRUSTEE 1.0 0.0 X 0 0 0 1100621 0 168798 7 false true false AL HUBER INC 10770 EL MONTE OVERLAND PARK KS 66211 GENERAL CONTRACTOR 10201913 JE DUNN CONSTRUCTION COMPANY 1001 LOCUST STREET KANSAS CITY MO 64106 CONSTRUCTION COMPANY 5691153 MCCOWN GORDON CONSTRUCTION LLC 422 ADMIRAL BLVD SUITE 100 KANSAS CITY MO 64106 CONSTRUCTION COMPANY 4530560 GREAT WESTERN DINING SERVICES PO BOX 699 TIPTON MO 65801 DINING SERVICES 517529 WINBURY REALTY OF KC LLC 4520 MAIN STREET SUITE 1000 KANSAS CITY MO 64111 REAL ESTATE MANAGERS 528905 20 318852 3730525 3960168 8009545 Tuition and Fees 611600 27054936 27054936 Dormitory Income 721310 1938338 1938338 Food Service Revenue 722513 676262 676262 29669536 368156 368156 0 1542 1542 0 0 0 74428998 2028108 60040126 1676014 14388872 352094 14740966 14740966 0 318852 83051 -83051 -83051 0 0 0 217013 196323 20690 20690 PARTNERSHIP INCOME 901101 20731 20731 MISCELLANEOUS INCOME 900099 -2108 -2108 18623 52746007 29690226 20731 15025505 0 17342904 17342904 0 0 897797 269339 628458 0 9375245 7312691 1687544 375010 379350 295893 68283 15174 1906740 1487257 343213 76270 736827 574725 132629 29473 0 142253 142253 124026 124026 0 31317 31317 205909 205909 1548152 911752 636400 88937 61403 21132 6402 2005193 560697 1383589 60907 950998 760463 190535 0 424241 44068 311051 69122 45787 44556 607 624 0 21482 7180 14147 155 1085311 949647 135664 0 3113646 2724440 389206 317153 247379 57088 12686 BAD DEBT 704186 704186 Dues and Subscriptions 101263 68616 29159 3488 ADMISSIONS 70940 70940 Events and Awards 64660 63438 1222 763514 436389 312556 14569 42447831 34937963 6814671 695197 1690524 2496824 1068649 1315539 4665407 3551426 284185 992441 0 0 0 0 0 0 120000 150947 44399 209339 104696711 24032940 80105647 80663771 45121903 34224374 24694477 47379813 1265441 925781 0 0 3628767 4163790 162689399 176074045 4091617 1899064 0 0 3457824 3067941 24272703 24194802 0 0 0 0 0 1411500 0 0 1135961 1672057 32958105 32245364 X 47092656 56519932 82638638 87308749 129731294 143828681 162689399 176074045 X 10298176 3819942 -20731 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 947962 X X X TEACHING COLLECTION - STUDENT USE true 69816380 571166 15326603 3904053 205909 81604187 72375666 1518614 3956011 121889 69816380 68719639 1003650 5254583 2433310 168896 72375666 63989235 1950756 5444314 2406010 258656 68719639 56832309 2149718 7414173 2140595 266370 63989235 0.02210 0.54730 0.43060 true false 1556003 1556003 100960759 22144354 78816405 2179949 1888586 291363 80663771 ALTERNATIVE INVESTMENTS 47379813 F 47379813 0 Refundable Loan Programs 1672057 1672057 39953565 3819942 279374 4099316 35854249 205909 16685849 16891758 52746007 25856178 279374 279374 25576804 205909 16665118 16871027 42447831 SCHEDULE D, PART III, LINE 4 WORKS OF ART ARE EXHIBITED IN THE KANSAS CITY ART INSTITUTE'S GALLERY SPACE AND ARE AVAILABLE FOR STUDENTS TO REVIEW AS PART OF CERTAIN DEPARTMENTS TEACHING COLLECTIONS. SCHEDULE D, PART V, LINE 4 THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT GENERAL OPERATIONS; HOWEVER SOME ENDOWMENTS ARE RESTRICTED FOR GENERAL SCHOLARSHIPS OR A SPECIFIC EXPENDITURE. 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 XI, LINE 2D LINE 2D: FUNDRAISING EVENT EXPENSES $ 83,051 COST OF GOODS SOLD 196,323 ---------- TOTAL $ 279,374 . SCHEDULE D, PART XI, LINE 4B LINE 4B: SCHOLARSHIPS $ 14,628,366 PASS-THROUGH GRANTS RECEIVED 2,036,752 INCOME FROM INVESTMENT K-1S 20,731 ---------- TOTAL $ 16,685,849 SCHEDULE D, PART XII, LINE 2D LINE 2D: FUNDRAISING EVENT EXPENSES $ 83,051 COST OF GOODS SOLD 196,323 ---------- TOTAL $ 279,374 SCHEDULE D, PART XII, LINE 4B LINE 4B: SCHOLARSHIPS $ 14,628,366 PASS-THROUGH GRANTS PAID 2,036,752 ---------- TOTAL $ 16,665,118 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS PUBLICIZED ON THE SCHOOL'S WEBSITE AS WELL AS IN ADMISSIONS AND RECRUITMENT MATERIALS. SCHEDULE E, PART I, LINE 6A 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 8119071 0 0 0 0 8119071 8119071 true false true false false false ARTPOP 318852 318852 3166 15753 64132 0 318852 318852 3166 15753 64132 83051 -83051 true KCAI INSTITUTIONAL SCHOLARSHIPS 697 14697836 PELL GRANTS 329 1578118 FSEOG 165 157784 MISSOURI ACCESS GRANT 148 255250 BRIGHT FLIGHT 20 45600 HEERF STUDENT GRANTS 778 608316 SCHEDULE I, PART I, LINE 2 ALL GRANTS ARE INSTITUTIONAL FINANCIAL AID AND APPLIED DIRECTLY TO THE STUDENT'S ACCOUNT BY KANSAS CITY ART INSTITUTE. X true true X X X X X false false false false false false false false false MILTON KATZ VP ACADEMIC AFFAIRS 141293 0 0 0 0 0 6989 0 10135 0 158417 0 0 0 BAMBI BURGARD EVP ACADEMIC AFFAIRS 166644 0 0 0 0 0 9000 0 23059 0 198703 0 0 0 ANTHONY JONES PRESIDENT 276308 0 0 0 21000 0 33675 0 12731 0 343714 0 0 0 NICOLLE RATLIFF EVP ADVANCEMENT 157621 0 0 0 0 0 8173 0 15194 0 180988 0 0 0 SCHEDULE J, PART I, LINE 1A A HOUSING ALLOWANCE IS PROVIDED TO THE PRESIDENT AND REPORTED ON HIS W-2 AS TAXABLE INCOME. A SEE PART VI 431178966 2018-07-31 22085000 CONSTRUCT, RENOVATE, EQUIP, ACQUIR false false false A 0 0 22085000 0 0 0 325631 0 0 11259369 10500000 0 2020 true false true true A false false false false 0.00000 0.00000 0.00000 true false 0.00000 false true A false true true false 0 false 0 false true A true PART I, LINE A, COLUMN (A) HEALTH AND EDUCATIONAL FACILITIES AUTHORITY OF THE STATE OF MISSOURI. PART I, LINE A, COLUMN (F) CONSTRUCT, RENOVATE, EQUIP, ACQUIRE AND IMPROVE CERTAIN EDUCATIONAL FACILITIES. FORM 990, PART III, LINE 1 THE KANSAS CITY ART INSTITUTE IS A PRIVATE, NONPROFIT, INDEPENDENT FOUR-YEAR COLLEGE OF VISUAL ART AND DESIGN GRANTING A BACHELOR OF FINE ARTS DEGREE. THE MISSION OF THE INSTITUTE IS TO BE A LEADER IN THE VISUAL ARTS AND DESIGN EDUCATION BY PREPARING GIFTED STUDENTS FOR LIFELONG CREATIVITY THROUGH INTENSIVE INTERACTION WITH PREEMINENT FACULTY FACILITIES, AND BY STIMULATING ACTIVE PUBLIC AWARENESS, SUPPORT, AND PARTICIPATION IN THE VISUAL ARTS AND DESIGN. FORM 990, PART VI, SECTION B, LINE 11B 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 DIRECTOR 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, SECTION B, LINE 12C 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, SECTION B, LINE 15A 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 43 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, SECTION B, LINE 15B THE PRESIDENT ANNUALLY REVIEWS THE COMPENSATION OF ALL VICE PRESIDENTS. BENCHMARKING DATA IS USED FOR COMPARISON PURPOSES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. WS REALTY LLC 4415 WARWICK BLVD KANSAS CITY MO 64111 261566435 R.E. HOLDING MO 0 KCAI