2026-04-02T09:30:41-05:00 2025-05-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2024-06-01 610510937 KENTUCKY CHRISTIAN UNIVERSITY KENT 6064743265 100 ACADEMIC PARKWAY GRAYSON KY 41143 JOHN DUNDON CPA CHIEF FINANCIAL OFFICER 6064743265 2026-03-31 1 1 RICHARD C SHIELDS P00852717 8592531100 2026-03-31 2024 2025-03-06 01:10:19Z JOHN DUNDON CPA 100 ACADEMIC PARKWAY GRAYSON KY 41143 23497711 0 X WWW.KCU.EDU X 1919 KY HIGHER EDUCATION FOR CHRISTIAN LEADERSHIP AND SERVICE IN THE CHURCH AND IN PROFESSIONS. 18 17 404 26 3145 0 2155412 3341417 16190390 16940985 630758 484941 516066 573979 19492626 21341322 8355919 9073544 0 0 5660581 5846210 0 0 661361 6016844 6500612 20033344 21420366 -540718 -79044 37930720 38464544 5491780 4470523 32438940 33994021 THE MISSION OF KENTUCKY CHRISTIAN UNIVERSITY IS TO EDUCATE STUDENTS FOR CHRISTIAN LEADERSHIP AND SERVICE IN THE CHURCH AND IN PROFESSIONS THROUGHOUT THE WORLD. 0 0 18778735 9073544 17474276 FULL AND PART-TIME UNIVERSITY STUDENT EDUCATION INCLUDING TEACHING, TRAINING, ATHLETICS, LIVING FACILITIES, AND STUDENT FINANCIAL AID. APPROXIMATELY 450 FULL-TIME EQUIVALENT STUDENTS. 18778735 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 42 0 1 404 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 KY X THE ORGANIZATION 6064743265 100 ACADEMIC PARKWAY GRAYSON KY 41143 TERRY ALLCORN PRESIDENT AND TRUSTEE 40.00 X X 117361 0 34136 PHIL MARTIN CHAIR AND TRUSTEE 1.00 X X 0 0 0 TRACY HANSEN VICE CHAIR AND TRUSTEE 1.00 X X 0 0 0 BARRY TAYLOR SECRETARY AND TRUSTEE 1.00 X X 0 0 0 SHON MYERS TREASURER AND TRUSTEE 1.00 X X 0 0 0 CHERYL DEBORDE TRUSTEE 0.50 X 0 0 0 GUTHRIE VEECH TRUSTEE 0.50 X 0 0 0 LORA SUTTLES HUTCHINSON TRUSTEE 0.50 X 0 0 0 TOMMY BAKER TRUSTEE 0.50 X 0 0 0 BROOKE HOLLEY TRUSTEE 0.50 X 0 0 0 ED BANKS TRUSTEE 0.50 X 0 0 0 LARRY MARSHALL TRUSTEE 0.50 X 0 0 0 JEN OLSON TRUSTEE 0.50 X 0 0 0 BOB THOMAS TRUSTEE 0.50 X 0 0 0 STEVE FERGUSON TRUSTEE 0.50 X 0 0 0 RUDY HAGOOD TRUSTEE 0.50 X 0 0 0 MARK LAUGHLIN TRUSTEE 0.50 X 0 0 0 MIKE RIFE TRUSTEE 0.50 X 0 0 0 117361 0 34136 1 0 0 0 PIONEER COLLEGE CATERERS 25055 WEST VALLEY PARKWAY SUITE 12 OLATHE KS 66061 FOODSERVICE 837518 JENZABAR INC 111 HUNTINGTON AVENUE BOSTON MA 02199 INFORMATION 136255 NIGHTHAWK SECURITY COMPANY LLC 4342 SPRINGHILL DRIVE OWENSBORO KY 42303 SECURITY 105823 3 3341417 134166 3341417 STUDENT TUITION AND FEES 611600 13503713 13503713 LIVING FACILITIES 721310 1763588 1763588 DINING FACILITIES 722320 1519302 1519302 NON-STUDENT FEES 711210 76970 76970 PRINT SHOP 518210 39843 39843 37569 37569 16940985 354147 354147 12559 12559 24984 0 24984 24984 24984 2185657 2054863 130794 130794 130794 112256 101526 10730 10730 OUTSIDE SCHOLARSHIP INCOME 611310 259084 259084 OTHER REVENUE 812900 104678 104678 INSURANCE RECOVERY 561000 78264 78264 83680 80535 3145 525706 21341322 17474276 3145 522484 9073544 9073544 151497 22724 90898 37875 5105810 4406216 535214 164380 153404 65110 44400 43894 435499 366880 51865 16754 1400 1400 57000 57000 71404 71404 1436649 1425194 11455 73827 73827 110809 52367 15002 43440 139403 139403 823725 802564 21161 577973 562199 15774 115858 88550 21954 5354 1272658 922674 311136 38848 342797 95385 239257 8155 INSTRUCTIONAL AND OTHER 411418 107157 1600 302661 BAD DEBTS 269377 269377 MEMBERSHIPS 214784 159700 55084 REPAIRS AND MAINTENANCE 211721 208965 2756 369809 206276 163533 21420366 18778735 1980270 661361 831715 939430 2107596 4320433 767147 231455 64427 190565 57327 53074 226253 242403 39677398 23223684 16749415 16453714 4555855 6706040 11235648 7913254 1335337 1414176 37930720 38464544 526495 694734 745982 838229 2998152 1694000 1221151 1243560 5491780 4470523 X 18596167 19212034 13842773 14781987 32438940 33994021 37930720 38464544 X -79044 1546532 87593 X X 0 1 X 1 1 1 X 1724589 3297784 1885900 2155412 3341417 12405102 1724589 3297784 1885900 2155412 3341417 12405102 3334388 9070714 459181 176219 316886 333659 391690 1677635 1356 1264 1110 1734 3145 8609 14091346 85508500 0.64370 0.60900 X PART II, SECTION A PART II HAS BEEN COMPLETED TO PROVE THE SCHOOL MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13379721 154382 1615670 687467 14462306 11386579 189004 2487800 683662 13379721 11381448 310121 138058 443048 11386579 12013532 239153 -495796 375441 11381448 9423361 211842 3126954 748625 12013532 0.54108 0.45892 1 0 1598460 1598460 30072812 18653587 11419225 2542706 935163 1607543 4360455 2738553 1621902 1102965 896381 206584 16453714 COMMONFUND 6201503 F REAL ESTATE 43500 F OTHER 25272 F BONDS 1642979 F 7913254 DEPOSITS 57452 FEDERAL STUDENT LOAN FUNDS 201655 ANNUITIES PAYABLE 103540 DEFERRED COMPENSATION 597808 FINANCING LEASE OBLIGATION 283105 1243560 X 14003429 1546532 189119 1735651 12267778 9073544 9073544 21341322 12448348 101526 101526 12346822 9073544 9073544 21420366 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, 2025 AND 2024, 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 101,526. ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES 5,073. CHANGE IN PRESENT VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 82,520. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP ALLOWANCE 9,073,544. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 101,526. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP ALLOWANCE 9,073,544. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. 1 SCHOLARSHIPS AND GRANT FUNDS USED FOR TUITION AND RELATED FEES. 513 9073544 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. 0 0 0 0 0 0 0 0 0 TERRY ALLCORN PRESIDENT AND TRUSTEE 117361 0 0 0 0 0 0 0 34136 0 151497 0 0 0 A CITY OF GRAYSONKENTUCKY 2012-08-07 2000000 FINANCE THE COST OF ATHLETICS COMPLEX AND ENERGY PROJECT 0 0 0 A 0 0 0 0 A 0 0 0 0 0 0 0 A 0 0 0 1 1 0 0 0 0 A 0 X 3 134166 0 0 0 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 FORMS 990, 990-T AND 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 5,073. CHANGE IN PRESENT VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 82,520. FORM 990, PART XII, LINE 2C THE METHOD DID NOT CHANGE FROM THE PRIOR YEAR. HILLCREST BURIAL PARK INC 100 ACADEMIC PARKWAY GRAYSON KY 41143 610656503 BURIAL PARK KY KENTUCKY CHRISTIAN UNIVERSITY C 18560 116690 1.00000 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HILLCREST BURIAL PARK INC D 101498 CASH