2018-06-15T12:21:47-05:00 2017-07-31 363990892 Capin Crouse LLP 1000 Texan Trail STE 125 Grapevine TX 76051 990 2016-08-01 464671972 The King's University KING 8175523700 2121 East Southlake Blvd Southlake TX 76092 Ashley Green CFO 8175523700 2018-06-15 1 David C Moja P00747006 8173286510 2016 2022-09-23 18:48:47Z Ashley Green 2121 East Southlake Blvd Southlake TX 76092 5261825 0 X www.tku.edu X 2013 TX Prepare and educate men and women for effective leadership and Christ-like servanthood. 14 14 239 15 0 0 6037318 5261825 0 0 0 0 0 0 6037318 5261825 0 0 0 0 6037318 5261825 0 0 136757 0 0 6037318 5261825 0 0 0 0 0 0 0 0 The King's University is a Spirit-filled evangelical institution of higher education, dedicated to the preparation of men and women for effective leadership and Christ-like servanthood. 0 0 3543527 The University provides an undergraduate education and graduate level seminary education with a student enrollment of over 700. Degree programs offered include Bachelor of General Christian Studies, Bachelor of Biblical and Theological Studies- Concentration in Messianic Jewish Studies, Bachelor of Cross-Cultural Ministry, Bachelor of Christian Ministries, Bachelor of Biblical and Theological Studies, Bachelor of Biblical Counseling, Associate of Worship Leadership, Associate of Christian Ministries, Master of Marriage and Family Therapy, Master of Divinity-Concentration in Messianic Jewish Studies, Master of Divinity, Master of Practical Theology, Master of Practical Theology-Concentration in Messianic Jewish Studies, and Doctor of Ministry. 3543527 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 239 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Ashley Green 8175523700 2121 East Southlake Blvd Southlake TX 76092 Dr Jack Hayford Chancellor 1.00 3.00 X X 0 7325 0 Dr Robert Morris Chairman 0.50 0.50 X X 0 0 0 Dr Kenneth Ulmer Vice Chair/Trustee 0.50 0.50 X X 0 0 0 Dr Steve Riggle Trustee 0.50 0.50 X 0 0 0 Dr Sterling Brackett Trustee 0.50 0.50 X 0 0 0 Dr Danny Carroll Trustee 0.50 0.50 X 0 0 0 Dr Fred Cassity Part Year Trustee 0.50 0.50 X 0 0 0 Larry Dantzler Trustee 0.50 0.50 X 0 0 0 Pastor Dan Hicks Trustee 0.50 0.50 X 0 0 0 Dr Howard Kaloogian Trustee 0.50 0.50 X 0 0 0 Dennis Newman Trustee 0.50 0.50 X 0 0 0 Rev Robert Stearns Trustee 0.50 0.50 X 0 0 0 Dr Stephen Strang Part Year Trustee 0.50 0.50 X 0 0 0 Dr Jack Young Trustee 0.50 0.50 X 0 0 0 Pastor Tom Lane Trustee 0.50 4.50 X 0 0 0 Pastor Kevin Grove Trustee 0.50 0.50 X 0 0 0 Dr John Spurling Part Year President/COO 1.00 59.00 X 20653 0 133696 Lee S Johnson Secretary 0.50 0.50 X 0 0 0 Dr Pete Sanchez Part Year VP Academics 1.00 39.00 X 65646 0 54593 Dr David Cole Interim President/COO/CAO 1.00 39.00 X 97942 0 45431 Tom McClain Part Year VP Operations & Support 1.00 39.00 X 0 0 0 Charles Scott VP of University Relations 1.00 39.00 X 84969 0 45912 Ashley Green CFO 1.00 39.00 X 68216 0 0 337426 7325 279632 0 0 1 0 0 5261825 5261825 5261825 0 0 0 528077 147605 271427 109045 140045 98251 41794 3737509 2774356 963153 555437 346639 193313 15485 300757 176676 111854 12227 5261825 3543527 1581541 136757 0 0 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of July 31, 2017 and 2016, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The University files information tax returns in the U.S. and various states. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2014. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 The student catalog, which is distributed to all students, contains the nondiscriminatory policy. In addition, other printed materials contain the appropriate comments regarding the nondiscriminatory policy. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Dr John Spurling Part Year President/COO 7552 0 500 0 12601 0 10559 0 123137 0 154349 0 0 0 Part I, Line 1a Dr. John Spurling occasionally uses first class travel in time sensitive situations when coach seating is unavailable. These occasions are for bona fide business expenses. Occasionally Dr. John Spurling's spouse will travel with him for university events where her attendance is required. Mrs. Spurling's role includes planning, logistics, and hosting certain university sponsored events. These represent bona fide business expenses. Dr. John Spurling, President, Dr. Pete Sanchez, Vice President of Academics, Mr. Charles Scott, Vice President of University Relations, Mr. Tom McClain, Vice President of Operations and Support and Dr. David Cole, Interim President/COO/CAO, each received a housing allowance. This is treated as a nontaxable benefit. Occasionally Dr. John Spurling's spouse will travel with him for university events where her attendance is required. Mrs. Spurling's role includes planning, logistics, and hosting certain university sponsored events. These represent bona fide business expenses. Dr. John Spurling, President, Dr. Pete Sanchez, Vice President of Academics, and Dr. David Cole, Interim President/COO/CAO, each received a housing allowance. This is treated as a nontaxable benefit. Rebecca Bauer Family member of Jack Hayford, Officer & Trustee 82051 Employee compensation 0 Megan Spurling Family member of Dr. John Spurling, President 41794 Employee compensation 0 Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and is first reviewed in detail by the Director of Finance and President. A full copy of the 990 is then provided to the board members prior to being filed. Form 990, Part VI, Section B, line 12c The conflict of interest policy requires each trustee to disclose actual or possible conflicts of interest on an annual basis. The Executive Team, which consists of the President and two Vice Presidents, evaluates each disclosure to determine if an actual conflict exists; in the case that a member of the Executive Team is involved in the disclosure, the Board will make the determination. Following the disclosure, the responsible person recuses him or herself from the discussion and vote on the transaction or arrangement involving the possible conflict of interest. The Chairperson has the authority to appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After excercising due diligence, the Board and/or Executive Team shall determine whether the university can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. Form 990, Part VI, Section B, line 15 Compensation for the President and other officers is determined by the Executive Committee of the Board. Comparability data is examined annually, including Form 990s from similar universities. Compensation deliberations are recorded in the board minutes. Form 990, Part VI, Section C, line 19 The organization's conflict of interest policiy and financial statements are available upon request. 990, Part XII, Line 2c: The Board of Trustees assumes responsibility for oversight of the audit of its financial statements and selection of the independent accounting firm used. Living Way Ministries 14800 Sherman Way Van Nuys CA 91405 237448576 Media ministry CA 501(c)(3) Line 1 0 The King's University 2121 East Southlake Blvd Southlake TX 76092 954663290 Private school CA 501(c)(3) Line 2 0 Charitable remainder unitrust (1) Hold assets & remit income to grantors CA The King's University T 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 The King's University C The King's University N The King's University O