2018-05-07T12:03:11-05:00 2017-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2016-07-01 440546278 Kansas City Art Institute % LAURA SNOW KANS 8168023431 4415 WARWICK BLVD KANSAS CITY MO 64111 LAURA SNOW EXECUTIVE VICE PRESI 8168023431 2018-05-15 true Michael J Engle P00482834 8162216300 2016 2022-09-23 18:48:47Z TONY JONES 4415 WARWICK BLVD KANSAS CITY MO 64111 54856401 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. 25 25 688 26 0 0 17088844 15501663 23716452 24406962 1740642 2144814 -106362 -161664 42439576 41891775 12143621 11008678 0 0 11435204 13021286 525 0 674615 7330956 8359896 30910306 32389860 11529270 9501915 112016189 127764276 14833195 15001487 97182994 112762789 X SEE SCHEDULE O false false 25766598 11008678 23602833 THE COLLEGE PROVIDED EDUCATIONAL PROGRAMS TO APPROXIMATELY 631 FALL AND 584 SPRING FTE BACHELOR OF FINE ARTS (BFA) DEGREE-SEEKING STUDENTS. THE INSTITUTE ALSO PROVIDED FINANCIAL AID TO STUDENTS IN THE FORM OF SCHOLARSHIPS AND GRANTS. 676641 764133 THE COLLEGE PROVIDED CONTINUING AND PROFESSIONAL EDUCATION COURSES FOR BOTH DEGREE AND NON-DEGREE SEEKING STUDENTS FOR EVENINGS, WEEKENDS, SUMMER, ADULT, CHILDREN, CLASSES AND TRAVEL PROGRAMS. 26443239 true true false false false false false true false true true false false false true false true false true false false false false false true false false false true true true false false false false false false false false false false true true false false true false false false false true 1196 0 true 688 true false false false false false true true false false false true false X 25 25 true false false false false false false true true false false true true true true true true true true false X LAURA SNOW 8168023431 4415 WARWICK BLVD KANSAS CITY MO 64111 X PAT MCCOWN TRUSTEE - CHAIRMAN 1.0 0.0 X X 0 0 0 FAYE DAVIS TRUSTEE - VICE CHAIR & TREAS 1.0 0.0 X X 0 0 0 DANIEL F MUSSER 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 HERB KOHN TRUSTEE 1.0 0.0 X 0 0 0 JAY TOMLINSON TRUSTEE 1.0 0.0 X 0 0 0 JOSH ROWLAND TRUSTEE 1.0 0.0 X 0 0 0 HUGH ANDREWS TRUSTEE 1.0 0.0 X 0 0 0 ROBERT A BERNSTEIN TRUSTEE 1.0 0.0 X 0 0 0 R PHILIP BIXBY TRUSTEE 1.0 0.0 X 0 0 0 CATHY BRENTS TRUSTEE 1.0 0.0 X 0 0 0 KRISTEN GOODMAN TRUSTEE 1.0 0.0 X 0 0 0 ALLAN S GRAY III TRUSTEE 1.0 0.0 X 0 0 0 HOWARD HARRIS TRUSTEE 1.0 0.0 X 0 0 0 NANCY LEE KEMPER TRUSTEE 1.0 0.0 X 0 0 0 BRAD KROH TRUSTEE 1.0 0.0 X 0 0 0 SUSAN SEIDLER NERMAN TRUSTEE 1.0 0.0 X 0 0 0 MARK J SPENCER TRUSTEE 1.0 0.0 X 0 0 0 TRACIE TEMPEL TRUSTEE 1.0 0.0 X 0 0 0 GEORGE TERBOVICH TRUSTEE 1.0 0.0 X 0 0 0 FRANK URYASZ TRUSTEE 1.0 0.0 X 0 0 0 KATHY WALTER-MACK TRUSTEE 1.0 0.0 X 0 0 0 PAM WOODARD TRUSTEE 1.0 0.0 X 0 0 0 MEGAN WYETH TRUSTEE 1.0 0.0 X 0 0 0 JULIAN ZUGAZAGOITIA TRUSTEE 1.0 0.0 X 0 0 0 TONY JONES PRESIDENT 40.0 0.0 X 249418 0 39008 LAURA SNOW EXEC VP FOR ADMINISTRATION 40.0 0.0 X 157858 0 19311 BAMBI BURGARD EXEC VP FOR ACADEMIC AFFAIRS 40.0 0.0 X 157014 0 19614 NICOLLE RATLIFF SENIOR VP FOR ADVANCEMENT 40.0 0.0 X 132242 0 31710 MILTON KATZ VP FOR ACADEMIC AFFAIRS 40.0 0.0 X 120803 0 18231 LARRY DICKERSON VICE PRESIDENT/CIO 40.0 0.0 X 115057 0 14144 SCOTT RAMON VP FOR ENROLLMENT MANAGEMENT 40.0 0.0 X 102848 0 8179 1035240 0 150197 7 false true false GREAT WESTERN DINING SERVICES PO BOX 699 TIPTON MO 65081 DINING SERVICES 701511 ADVANTAGE CONSTRUCTION INC 8168 SUMMIT LENEXA KS 66215 CONSTRUCTION 239599 MCCOWN GORDON CONSTRUCTION 422 ADMIRAL BLVD SUITE 100 KANSAS CITY MO 64106 CONSTRUCTION 3183747 WINBURY REALTY OF KC LLC 4520 MAIN ST SUITE 100 KANSAS CITY MO 64111 FACILITIES MGMT 410252 MUSSELMAN AND HALL CONTRACTORS PO BOX 300858 KANSAS CITY MO 64130 CONCRETE 554373 7 487290 15014373 159841 15501663 Tuition and Fees 611600 22743285 22743285 Dormitory Income 721310 1150747 1150747 Food Service Revenue 722513 512930 512930 24406962 1055968 1055968 0 0 0 0 0 13621694 12532848 1088846 1088846 1088846 18249 487290 139917 -121668 -121668 0 0 0 251865 291861 -39996 -39996 0 41891775 24366966 2023146 0 11008678 11008678 0 0 656176 196853 459323 0 10042089 7832829 1807576 401684 312945 244097 56330 12518 1245889 971793 224260 49836 764187 596066 137554 30567 0 109681 109681 63960 63960 0 0 266370 266370 1357614 651253 706361 64171 46237 15775 2159 1462329 891208 533549 37572 274511 249383 5420 19708 0 1900588 1482459 342105 76024 199011 186984 5594 6433 0 19268 12189 5974 1105 240659 210577 30082 0 1257583 1100385 157198 243771 190141 43879 9751 Special Programs 42489 42489 Dues and Subscriptions 148729 80887 63659 4183 Events and Awards 69307 55265 14042 Bad Debt 66231 66231 573624 327235 223314 23075 32389860 26443239 5272006 674615 6899784 6592745 297239 281078 10085611 16658955 157511 221622 0 0 0 0 0 0 139268 123345 46273 138985 44769775 18176714 24795870 26593061 64437938 71914043 0 0 1707335 1658272 0 0 3449360 3582170 112016189 127764276 2140858 2291996 0 0 435254 450025 10396134 10401486 0 0 0 0 0 0 0 0 1860949 1857980 14833195 15001487 X 28015147 28238162 24754147 38737132 44413700 45787495 97182994 112762789 112016189 127764276 9501915 6077880 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 56832309 2149718 7414173 2140595 266370 63989235 54490317 4960360 -392707 2027811 197850 56832309 54959400 92112 1492815 1874322 179688 54490317 48110798 3486155 5048500 1551268 134785 54959400 42194058 2130240 5415540 1505781 123259 48110798 0.05356 0.62336 0.32308 true false 2171003 2171003 450000 38418701 16242647 22626054 2812183 1934067 878116 917888 917888 26593061 0 Refundable Loan Programs 1857980 1857980 37169526 6077880 431778 6509658 30659868 266370 10965537 11231907 41891775 21589731 431778 431778 21157953 266370 10965537 11231907 32389860 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 THE INSTITUTE ADOPTED PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATION NO. 48 (FIN 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES-AN INTERPRETATION OF FASB STATEMENT NO. 109, WHICH WAS SUBSEQUENTLY INCORPORATED INTO THE FASB ACCOUNTING CODIFICATION (ASC) TOPIC 740. THE IMPLEMENTATION OF THIS STANDARD HAD NO SIGNIFICANT IMPACT ON THE INSTITUTE'S FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINES 2D & 4B LINE 2D: FUNDRAISING EVENT EXPENSES $ 139,917 COST OF GOODS SOLD 291,861 ---------- TOTAL $ 431,778 LINE 4B: SCHOLARSHIPS $ 10,965,337 SCHEDULE D, PART XII, LINES 2D & 4B LINE 2D: FUNDRAISING EVENT EXPENSES $ 139,917 COST OF GOODS SOLD 291,861 ---------- TOTAL $ 431,778 LINE 4B: SCHOLARSHIPS $ 10,965,337 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 POLICY IS PUBLISHED ON THE FOLLOWING: ADMISSIONS VIEWBOOK BROCHURE KCAI WEBSITE CONSUMER INFORMATION KCAI WEBSITE COMPLIANCE PAGE 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 AUCTION 505539 487290 18249 30038 2000 107879 0 505539 487290 18249 30038 2000 107879 139917 -121668 true KCAI INSTITUTIONAL SCHOLARSHIPS 639 11466474 PELL GRANTS 279 1279607 FSEOG 142 156961 MISSOURI ACCESS GRANT 116 235550 BRIGHT FLIGHT 4 10500 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 TONY JONES PRESIDENT 235168 0 0 0 14250 0 29750 0 9258 0 288426 0 LAURA SNOW EXEC VP FOR ADMINISTRATION 156868 0 0 0 990 0 8000 0 11311 0 177169 0 NICOLLE RATLIFF SENIOR VP FOR ADVANCEMENT 132125 0 0 0 117 0 7200 0 24510 0 163952 0 BAMBI BURGARD EXEC VP FOR ACADEMIC AFFAIRS 156789 0 0 0 225 0 8000 0 11614 0 176628 0 SCHEDULE J, PART I, LINE 1A A HOUSING ALLOWANCE, OR RESIDENCE FOR PERSONAL USE, ARE PROVIDED TO THE PRESIDENT AND ARE REPORTED ON THE W-2. A SEE PART VI 431178966 606901W85 2005-12-01 10500000 CONSTRUCT, RENOVATE, EQUIP, ACQUIR false false false A 0 0 10674623 0 0 0 148002 12500 0 10514121 0 0 2007 false false true true A false false true true false 0 false false 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 (E) THE BONDS WERE ISSUED AS "DRAW DOWN" BONDS UNDER REGULATIONS 1.150-1(C)(4)(I). THE MAX AMOUNT OF BONDS TO BE DRAWN WAS $12,000,000. HOWEVER, THE INSTITUTION'S ONLY DRAW WAS ON THE ISSUE DATE IN THE AMOUNT OF $10,500,000. PART I, LINE A, COLUMN (F) CONSTRUCT, RENOVATE, EQUIP, ACQUIRE AND IMPROVE CERTAIN EDUCATIONAL FACILITIES. PART II, LINE 3, COLUMN A AMOUNT IS NOT EQUAL TO ISSUE PRICE DUE TO INVESTMENT EARNINGS EARNED DURING THE PROJECT PERIOD. X 200 159841 AUCTION X 1 0 FMV 1 false true true SCHEDULE M, PART I, COLUMN B COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS SCHEDULE M, PART I, LINE 31 THE GIFT ACCEPTANCE POLICY OF THE ORGANIZATION DOES NOT RECORD A CONTRIBUTION FOR DONATIONS OF VEHICLES OF LESS THAN $5,000. SCHEDULE M, PART I, LINE 32B WE HIRED PADDLE 8 COMPANY TO SOLICIT THEIR DATABASE FOR OUR AUCTION 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 AND FACILITIES, AND BY STIMULATING ACTIVE PUBLIC AWARENESS, SUPPORT, AND PARTICIPATION IN THE VISUAL ARTS AND DESIGN. FORM 990, PART VI, SECTION A, LINE 2 HERBERT KOHN, PAT MCCOWN AND JOSH ROWLAND HAVE A BUSINESS RELATIONSHIP. JAY TOMLINSON AND PAT MCCOWN HAVE A BUSINESS RELATIONSHIP. DAN MUSSER AND PAT MCCOWN HAVE A BUSINESS RELATIONSHIP. ALLAN GRAY AND PAT MCCOWN HAVE A BUSINESS RELATIONSHIP. JULIAN ZUGAZAGOITIA AND PAT MCCOWN HAVE A BUSINESS RELATIONSHIP. 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. HLDG MO 0 0 KCAI