KENTUCKY CHRISTIAN UNIVERSITY INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- KENTUCKY CHRISTIAN UNIVERSITY INC (EIN 61-0510937)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-02-06
- IRS object ID
- 201400379349301000
- Schema version
- 2012v2.1
- 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 L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-06T08:57:38-06:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351178661 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST MAIN STREET SUITE 2900 | AddressLine1 |
| City | LEXINGTON | City |
| State | KY | State |
| ZIP Code | 40507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610510937 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY CHRISTIAN UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KENT | NameControl |
| Phone | 6064743234 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ACADEMIC PARKWAY | AddressLine1 |
| City | GRAYSON | City |
| State | KY | State |
| ZIP Code | 41143 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BILL BONDURANT | Name |
| Title | VP OF OPERATIONS AND CFO | Title |
| Phone | 6064743234 | Phone |
| Date Signed | 2014-02-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD C SHIELDS | Name |
| PTIN | P00852717 | PTIN |
| Phone | 8592531100 | Phone |
| Date Prepared | 2014-02-04 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BILL BONDURANT | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ACADEMIC PARKWAY | AddressLine1 |
| City | GRAYSON | City |
| State | KY | State |
| ZIP Code | 41143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 18876434 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.KCU.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1919 | YearFormation |
| State Legal Domicile | KY | StateLegalDomicile |
| Activity Or Mission Description | HIGHER EDUCATION FOR CHRISTIAN LEADERSHIP AND SERVICE IN THE CHURCH AND IN PROFESSIONS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 550 | TotalNbrEmployees |
| Total Nbr Volunteers | 20 | TotalNbrVolunteers |
| Total Gross UBI | 6295 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -2050 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4943797 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3585588 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 7943430 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8146141 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 130603 | InvestmentIncomePriorYear |
| Investment Income Current Year | 384430 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3973160 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4100267 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 16990990 | TotalRevenuePriorYear |
| Total Revenue Current Year | 16216426 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5193478 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 5478686 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5113733 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5305888 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 506031 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5445098 | OtherExpensePriorYear |
| Other Expenses Current Year | 5507067 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15752309 | TotalExpensesPriorYear |
| Total Expenses Current Year | 16291641 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1238681 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -75215 | RevenuesLessExpensesCY |
| Total Assets BOY | 29779823 | TotalAssetsBOY |
| Total Assets EOY | 33184518 | TotalAssetsEOY |
| Total Liabilities BOY | 9966550 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11967394 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 19813273 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 21217124 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF KENTUCKY CHRISTIAN UNIVERSITY IS TO EDUCATE STUDENTS FOR CHRISTIAN LEADERSHIP AND SERVICE IN THE CHURCH AND IN PROFESSIONS THROUGHOUT THE WORLD. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 12827717 | Expense |
| Grants | 5478686 | Grants |
| Revenue | 12184426 | Revenue |
| Description | FULL AND PART-TIME UNIVERSITY STUDENT EDUCATION INCLUDING TEACHING, TRAINING, ATHLETICS, LIVING FACILITIES, AND STUDENT FINANCIAL AID. 505 FULL TIME EQUIVALENT STUDENTS. | Description |
| Total Program Service Expense | 12827717 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 57 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 550 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6064743234 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ACADEMIC PARKWAY | AddressLine1 |
| City | GRAYSON | City |
| State | KY | State |
| ZIP Code | 41143 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| KEN AULEN | ||||||
| TRUSTEE AND TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| TOMMY BAKER | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| JON GLISTA | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| GLIMA HALL | ||||||
| TRUSTEE AND SECRETARY | 2.00 | X | X | 0 | 0 | 0 |
| JAMES GIBSON | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| TRACY HANSEN | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| JEFF HUGUS | ||||||
| TRUSTEE AND VICE-CHAIR | 2.00 | X | X | 0 | 0 | 0 |
| DIANE MANSFIELD | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| DR JERRY SANDERS | ||||||
| TRUSTEE AND CHAIR | 2.00 | X | X | 0 | 0 | 0 |
| BARRY TAYLOR | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| KIMBERLY TURPIN | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| ROBERT L WATERS | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| JOHN WELSH | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| DR JEFFREY K METCALF | ||||||
| PRESIDENT | 40.00 | X | 113052 | 0 | 10620 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 113052 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 10620 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SIEMENS INDUSTRY INC | |||||
| 6125 GUION ROAD | INDIANAPOLIS | IN | 46254 | CONSTRUCTION | 1119900 |
| PIONEER COLLEGE CATERERS | |||||
| 12351 W 96TH TERRACE SUITE 204 | LENEXA | KS | 66215 | FOODSERVICE | 858882 |
| UNIVERSITY TELCOM INC | |||||
| 611 N CAROL MALONE BLVD | GRAYSON | KY | 41143 | PHONE AND INTERNET | 269236 |
| HARGETT CORPORATION | |||||
| 437 LEWIS HARGETT CIRCLE SUITE 150 | LEXINGTON | KY | 40503 | CONSTRUCTION | 238930 |
| TOADVINE ENTERPRISES | |||||
| PO BOX 190 | FISHERVILLE | KY | 40023 | CONSTRUCTION | 153951 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Government Grants | 2436768 | GovernmentGrants |
| All Other Contributions | 1148820 | AllOtherContributions |
| Noncash Contributions | 22553 | NoncashContributions |
| Total Contributions | 3585588 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | STUDENT TUITION & FEES | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 8146141 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8146141 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8146141 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 156007 | TotalRevenueColumn |
| Exclusion | $156,007 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 55687 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 55687 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 55687 | TotalRevenueColumn |
| Exclusion | $55,687 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2605626 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2377203 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 228423 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 228423 | TotalRevenueColumn |
| Exclusion | $228,423 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 402585 | GrossSalesOfInventory |
| Cost Of Goods Sold | 282805 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 119780 | TotalRevenueColumn |
| Related Or Exempt Function Income | 119780 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| LIVING FACILITIES | 721310 | 1607005 | 1607005 |
| DINING FACILITIES | 722320 | 1372751 | 1372751 |
| NON STUDENT FEES | 900099 | 412099 | 412099 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 532945 | TotalRevenueColumn |
| Related Or Exempt Function Income | 526650 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 6295 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3924800 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16216426 | TotalRevenueColumn |
| Related Or Exempt Function Income | 12184426 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 6295 | UnrelatedBusinessRevenue |
| Exclusion | $440,117 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5478686 | Total |
| Program Services | 5478686 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 123672 | Total |
| Program Services | 18551 | ProgramServices |
| Management And General | 74203 | ManagementAndGeneral |
| Fundraising | 30918 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4184813 | Total |
| Program Services | 3465672 | ProgramServices |
| Management And General | 523598 | ManagementAndGeneral |
| Fundraising | 195543 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 622752 | Total |
| Program Services | 440759 | ProgramServices |
| Management And General | 126471 | ManagementAndGeneral |
| Fundraising | 55522 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 374651 | Total |
| Program Services | 302976 | ProgramServices |
| Management And General | 51983 | ManagementAndGeneral |
| Fundraising | 19692 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42500 | Total |
| Management And General | 42500 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57561 | Total |
| Management And General | 57561 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1256361 | Total |
| Program Services | 578684 | ProgramServices |
| Management And General | 677677 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13289 | Total |
| Program Services | 13289 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99292 | Total |
| Program Services | 62079 | ProgramServices |
| Management And General | 28110 | ManagementAndGeneral |
| Fundraising | 9103 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 226797 | Total |
| Program Services | 72361 | ProgramServices |
| Management And General | 154436 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 666069 | Total |
| Program Services | 338093 | ProgramServices |
| Management And General | 327976 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 275434 | Total |
| Program Services | 270045 | ProgramServices |
| Management And General | 5389 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 330181 | Total |
| Program Services | 252357 | ProgramServices |
| Management And General | 60612 | ManagementAndGeneral |
| Fundraising | 17212 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 943916 | Total |
| Program Services | 671879 | ProgramServices |
| Management And General | 222481 | ManagementAndGeneral |
| Fundraising | 49556 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 264198 | Total |
| Program Services | 205996 | ProgramServices |
| Management And General | 47387 | ManagementAndGeneral |
| Fundraising | 10815 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | 211957 | 124381 | 87576 | |
| OTHER SUPPLIES | 210699 | 90668 | 2361 | 117670 |
| HONORARIUMS | 182447 | 182447 | ||
| MISCELLANEOUS | 97803 | 43134 | 54669 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 628563 | Total |
| Program Services | 215660 | ProgramServices |
| Management And General | 412903 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16291641 | Total |
| Program Services | 12827717 | ProgramServices |
| Management And General | 2957893 | ManagementAndGeneral |
| Fundraising | 506031 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 191814 | BOY |
| EOY | 265063 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2030613 | BOY |
| EOY | 1204104 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 404902 | BOY |
| EOY | 364002 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36178 | BOY |
| EOY | 25712 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80185 | BOY |
| EOY | 89900 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101983 | BOY |
| EOY | 122174 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 38654512 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 17920334 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18585194 | BOY |
| EOY | 20734178 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3525487 | BOY |
| EOY | 4012035 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2961822 | BOY |
| EOY | 4411398 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1861645 | BOY |
| EOY | 1955952 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29779823 | BOY |
| EOY | 33184518 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 376836 | BOY |
| EOY | 465049 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 895359 | BOY |
| EOY | 880945 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7104093 | BOY |
| EOY | 9146220 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1590262 | BOY |
| EOY | 1475180 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9966550 | BOY |
| EOY | 11967394 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12876721 | BOY |
| EOY | 13802635 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1673752 | BOY |
| EOY | 1856488 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5262800 | BOY |
| EOY | 5558001 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19813273 | BOY |
| EOY | 21217124 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29779823 | BOY |
| EOY | 33184518 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -75215 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1374213 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 104853 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5184355 | BeginningOfYearBalance |
| Contributions | 1085027 | Contributions |
| Investment Earnings Or Losses | 1390108 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 349820 | GrantsOrScholarships |
| End Of Year Balance | 7309670 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4991901 | BeginningOfYearBalance |
| Contributions | 480240 | Contributions |
| Investment Earnings Or Losses | -236750 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 51036 | GrantsOrScholarships |
| End Of Year Balance | 5184355 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4353723 | BeginningOfYearBalance |
| Contributions | 104418 | Contributions |
| Investment Earnings Or Losses | 820902 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 287142 | GrantsOrScholarships |
| End Of Year Balance | 4991901 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3820389 | BeginningOfYearBalance |
| Contributions | 240106 | Contributions |
| Investment Earnings Or Losses | 597597 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 304369 | GrantsOrScholarships |
| End Of Year Balance | 4353723 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3878598 | BeginningOfYearBalance |
| Contributions | 60891 | Contributions |
| Investment Earnings Or Losses | 98076 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 217176 | GrantsOrScholarships |
| End Of Year Balance | 3820389 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.76040 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.23960 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1300580 | OtherCostOrOtherBasis |
| Book Value | 1300580 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 27426088 | OtherCostOrOtherBasis |
| Depreciation | 10437774 | Depreciation |
| Book Value | 16988314 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6806955 | OtherCostOrOtherBasis |
| Depreciation | 6225261 | Depreciation |
| Book Value | 581694 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1637129 | OtherCostOrOtherBasis |
| Depreciation | 285817 | Depreciation |
| Book Value | 1351312 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1483760 | OtherCostOrOtherBasis |
| Depreciation | 971482 | Depreciation |
| Book Value | 512278 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 20734178 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| COMMONFUND | 3377806 | F |
| REAL ESTATE | 293500 | F |
| OTHER | 25272 | F |
| BONDS | 714820 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 4411398 | TotalOfBookValueSecurities |
Other Assets OtherAssets (5 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| DUE FROM RELATED PARTY (HILLCREST BURIAL PARK, INC.) | 12398 |
| DEBT ISSUANCE COSTS | 109779 |
| RELATED PARTY NOTES RECEIVABLE | 69731 |
| BENEFICIAL INTEREST IN PERPETUAL TRUST | 978186 |
| STUDENT LOANS RECEIVABLE | 785858 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1955952 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEPOSITS | $49,450 |
| FEDERAL STUDENT LOAN FUNDS | $869,095 |
| ANNUITIES PAYABLE | $269,129 |
| DEFERRED COMPENSATION | $287,506 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1475180 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 18268116 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1374213 | NetUnrealizedGainsInvestments |
| Other Revenues | 677477 | OtherRevenues |
| Revenue Not Rptd F990 | 2051690 | RevenueNotRptdF990 |
| Revenue Subtotal | 16216426 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 16216426 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 16847423 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 555782 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 555782 | ExpensesNotRptdF990 |
| Expenses Subtotal | 16291641 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 16291641 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | 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. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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, 2013 AND 2012, 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 REDUCTION 282,805. ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES 10,673. UNIVERSITY TELCOM, INC. REVENUES 289,760. CHANGE IN PRESENT VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 94,180. UNIVERSITY TELCOM, INC. INTEREST INCOME 59. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD REDUCTION 282,805. UNIVERSITY TELCOM, INC. EXPENSES 272,977. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | KY CHRISTIAN UNIVERSITY INCLUDES A STMT RE THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICIES IN ALL PRINT, RADIO & TV MEDIA. EVERY ATTEMPT IS MADE TO COMMUNICATE THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICIES DURING ALL ACTIVITIES. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | 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) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS AND GRANT FUNDS USED FOR TUITION AND RELATED FEES. | TypeOfGrant |
| Number Of Recipients | 565 | NumberOfRecipients |
| Amount Of Cash Grant | 5478686 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE UNIVERSITY HAS A SPECIFIC DEPARTMENT RELATED TO STUDENT FINANCIAL AID THAT TRACKS ALL SCHOLARSHIPS AND GRANT FUNDS DISBURSED TO STUDENTS. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)
| Bond ReferenceBondReferenceCd | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|
| CITY OF GRAYSONKENTUCKY | ||||||
| A | 2002-12-06 | 6490000 | TO PAY OFF PREVIOUS BONDS-CONSTRUCTION OF CLASSROOMS, DORMS, ETC. | 1 | 0 | 0 |
| CITY OF GRAYSONKENTUCKY | ||||||
| B | 2007-08-01 | 1750000 | FINANCE THE COST OF IMPROVEMENT TO EDUCATIONAL FACILITIES BUILDINGS | 0 | 0 | 0 |
| CITY OF GRAYSONKENTUCKY | ||||||
| C | 2012-08-07 | 2000000 | FINANCE THE COST OF ATHLETICS COMPLEX AND ENERGY PROJECT | 0 | 0 | 0 |
| CITY OF GRAYSONKENTUCKY | ||||||
| D | 2012-11-01 | 4845000 | TO PAY OFF SERIES 2002 BONDS | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)
| Bond ReferenceBondReferenceCd | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Total ProceedsTotalProceeds | Capitalized InterestCapitalizedInterest | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Amount RetiredAmountRetired |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | ||||||
| B | 0 | 0 | 0 | 0 | ||||||
| C | 0 | 0 | 0 | 0 | 2000000 | 15599 | 40000 | 1960000 | 2012 | |
| D | 1 | 0 | 0 | 0 | 4845000 | 4845000 |
Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 1 | 0 |
| C | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RON HARGETT | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | FORMER TRUSTEE | Relationship |
| Amount Of Transaction | 238930 | AmountOfTransaction |
| Description Of Transaction | CONSTRUCTION SERVICES PROVIDED BY HARGETT CORPORATION, OF WHICH MR. HARGETT IS AN OWNER. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | 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 10,673. CHANGE IN PRESENT VALUE OF BENEFICIAL TRUST 94,180. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Direct Controlling Entity NADirectControllingEntityNA | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| UNIVERSITY TELCOM INC | ||||||||||||
| 611 N CAROL MALONE BLVD | GRAYSON | KY | 41143 | 611350176 | TECHNOLOGY SERVICES | KY | N/A | C | 289760 | 294488 | 1.00000 | 0 |
| HILLCREST BURIAL PARK INC | ||||||||||||
| 100 ACADEMIC PARKWAY | GRAYSON | KY | 41143 | 610656503 | BURIAL PARK | KY | N/A | C | 8864 | 92072 | 1.00000 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| UNIVERSITY TELCOM | ||
| A | 6000 | CASH |
| HILLCREST BURIAL PARK | ||
| D | 12398 | CASH |
| UNIVERSITY TELCOM | ||
| M | 278760 | CASH |
| UNIVERSITY TELCOM | ||
| J | 6000 | CASH |