2014-05-13T10:08:32-05:00 2013-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2012-07-01 440546278 Kansas City Art Institute % RICHARD RIEDER KANS 8168023431 4415 Warwick Boulevard Suite Kansas City MO 64111 RICHARD RIEDER 8168023431 2014-05-15 true Michael J Engle 8162216300 2012 2015-11-30 17:44:51Z Jacqueline Chanda 4415 WARWICK BLVD KANSAS CITY MO 64111 37234676 false X www.kcai.edu X 1885 MO MISSION: PREPARING GIFTED STUDENTS TO TRANSFORM THE WORLD CREATIVLEY THROUGH ART AND DESIGN. VISION: TO BE AN INNOVATIONVE LEADER IN ART AND DESIGN EDUCATION 26 24 760 26 0 0 4450015 3393525 25636611 27944035 750859 1068357 43333 60066 30880818 32465983 12587718 14027087 0 0 10742424 10901405 0 54530 602149 7056927 7386491 30387069 32369513 493749 96470 85875164 91872077 16599019 17149840 69276145 74722237 X SEE SCHEDULE O false false 25996725 14027087 26807974 THE COLLEGE PROVIDED EDUCATIONAL PROGRAMS TO APPROXIMATELY 810 FALL AND 784 SPRING BACHELOR OF FINE ARTS (BFA) DEGREE SEEKING STUDENTS. THE INSTITUTE ALSO PROVIDED FINANCIAL AID TO STUDENTS IN THE FORM OF SCHOLARSHIPS AND GRANTS. 1059853 0 1139210 THE COLLEGE PROVIDED SPECIAL PROGRAM CLASSES FOR BOTH DEGREE AND NON-DEGREE SEEKING STUDENTS FOR EVENINGS, WEEKENDS, SUMMER, ADULT, CHILDREN, CLASSES AND TRAVEL PROGRAMS 27056578 true true false false false false false true false true true false false false true true true false true false true false false true true false false false true true true false false false false false false false false false true true false false false true false false false false true 52 0 true 760 true false false false false false true true false false false false X 26 24 true false false false false false false true true false false true true true true true true true false false X X RICHARD RIEDER 8168023431 4415 WARWICK BLVD KANSAS CITY MO 64111 J GRANT BURCHAM 1.0 X X 0 0 0 WILLIAM M LYONS 1.0 X X 0 0 0 JAY TOMLINSON 1.0 X 0 0 0 ANNIE HURLBUT ZANDER 1.0 X 0 0 0 PAM WOODARD 1.0 X 0 0 0 ROBERT BERNSTEIN 1.0 X 0 0 0 HUGH ANDREWS 1.0 X 0 0 0 MARY LOU BROUS 1.0 X 0 0 0 NANCY LEE KEMPER 1.0 X 0 0 0 BARBARA MARSHALL 1.0 X 0 0 0 SUSAN SEIDLER 1.0 X 0 0 0 C STEPHEN METZLER 1.0 X X 0 0 0 BRAD NICHOLSON 1.0 X 0 0 0 MARGARET SILVA 1.0 X 0 0 0 MARK J SPENCER 1.0 X 0 0 0 KATIE WENDEL 1.0 X 0 0 0 FAYE DAVIS 1.0 X 0 0 0 R PHILIP BIXBY 1.0 X 0 0 0 TRACY MCFERRIN FOSTER 1.0 X 0 0 0 HERB KOHN 1.0 X 0 0 0 PAT MCCOWN 1.0 X 0 0 0 EVELYN CRAFT 1.0 X 0 0 0 ALLAN S GRAY II 1.0 X 0 0 0 GEORGE TERBOVICH 1.0 X 0 0 0 DANIEL MUSSER 1.0 X 0 0 0 MAURICE WATSON 40.0 X X 0 0 0 RON CATTELINO - RESIGNED 613 40.0 X 120227 0 13422 LARRY DICKERSON 1.0 X 105789 0 12822 ANNE CANFIELD 40.0 X 97183 0 12191 BAMBI BURGARD 40.0 X 119215 0 13992 JACQUELINE CHANDA 40.0 X 193137 0 33628 RICHARD RIEDER 40.0 X 0 0 0 NICOLLE RATLIFF 40.0 X 25664 0 5239 MICHAEL GRAVITT RESIGNED 613 40.0 X 47626 0 5677 KATHLEEN COLLINS 40.0 X 513188 0 16217 1222029 0 113188 5 true true false GREAT WESTERN DINING SERVICES FOOD SERVICES 111928 UNITED HEATING AND COOLING HEATING AND COOLING 206972 BAKER HOSTETLER LLP LEGAL 237050 MERRILL COMPANIES MANAGEMENT SERVICES 193221 4 319335 1603603 1470587 76938 3393525 Tuition and Fees 611600 26447446 26447446 Dormitory Income 721310 1010320 1010320 Food Service Revenue 722513 486269 486269 27944035 920632 920632 0 0 616 616 0 616 616 4314632 4166907 147725 147725 147725 315667 319335 325534 -9867 -9867 0 279401 276252 3149 3149 MISCELLANEOUS INCOME 900099 66168 66168 66168 32465983 27947184 1125274 0 14027087 14027087 0 0 1292343 387703 904640 0 7512202 5859518 1352196 300488 245519 191505 44193 9821 1204106 939203 216739 48164 647235 504844 116502 25889 0 447132 447132 83180 83180 0 54530 54530 123258 123258 1155031 896593 258438 31295 6500 24795 1123022 1033443 60185 29394 343097 305234 12062 25801 0 1023834 798591 184290 40953 203402 162416 22406 18580 0 24834 10872 8621 5341 214843 187988 26855 0 972858 851251 121607 156896 122379 28241 6276 Special Programs 285235 285235 Dues and Subscriptions 232323 171475 59010 1838 Events and Awards 416428 65655 350006 767 Bad Debt 18132 18132 531691 230954 266430 34307 32369513 27056578 4710786 602149 7857751 8435424 448138 377259 2051312 1658459 42715 110270 0 0 0 0 0 0 293646 307817 187852 153855 41370240 20313030 20432271 21057210 50348832 54720607 0 0 1743375 1750097 0 0 2469272 3301079 85875164 91872077 2748675 1952830 0 0 256036 590449 10500000 10500000 0 0 0 0 1271284 2265540 0 0 1823024 1841021 16599019 17149840 X 23265081 24680366 11174609 14909710 34836455 35132161 69276145 74722237 85875164 91872077 96470 5349622 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 939173 X X X TEACHING COLLECTION - STUDENT USE true 42194058 2130240 5415540 1505781 123259 48110798 42931968 253667 709504 1589484 111597 42194058 36044544 921325 7222449 1137756 118594 42931968 32063101 1363341 3805851 1187749 36044544 36611991 1610062 -5153803 1005149 32063101 0.06510 0.66650 0.26840 true false 1648499 1648499 33441139 14926132 18515007 6132404 5386898 745506 148198 148198 21057210 0 Refundable Loan Programs 1841021 1841021 24563007 5349622 14914 601786 5966322 18596685 123258 13746040 13869298 32465983 19116915 14914 601786 616700 18500215 123258 13746040 13869298 32369513 WORKS OF ART FORM 990, SCHEDULE D, PART III, LINE 4 WORKS OF ART ARE EXHIBITED IN THE KANSAS CITY ART INSTITUTE'S GALLERY SPACE AND/OR AVAILABLE FOR STUDENTS TO REVIEW AS PART OF CERTAIN DEPARTMENTS TEACHING COLLECTIONS. INTENDED USE OF ENDOWMENT FUNDS FORM 990, SCHEDULE D, PART V THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT GENERAL OPERATIONS; HOWEVER SOME ENDOWMENTS ARE RESTRICTED FOR GENERAL SCHOLARSHIPS OR A SPECIFIC EXPENDITURE. UNCERTAIN TAX POSITIONS UNDER FIN 48 FORM 990, 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. RECONCILIATION OF REVENUE SCHEDULE D, PART XII, LINES 2D & 4B LINE 2D: FUNDRAISING EVENT EXPENSES 325,534 COST OF GOODS SOLD 276,252 --------- TOTAL $601,786 LINE 4B: SCHOLARSHIPS 12,142,437 GRANTS PAID 1,603,603 --------- TOTAL $13,746,040 RECONCILIATION OF EXPENSES SCHEDULE D, PART XIII, LINES 2D & 4B LINE 2D: FUNDRAISING EVENT EXPENSES 325,534 COST OF GOODS SOLD 276,252 --------- TOTAL $601,786 LINE 4B: SCHOLARSHIPS 12,142,437 GRANTS PAID 1,603,603 ---------- TOTAL $13,746,040 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 TAXPAYER ANNUALLY PUBLISHES A NOTICE IN THE KANSAS CITY STAR WHICH STATES ITS POLICY OF NON-DISCRIMINATION WITH REGARD TO ADMISSIONS, LOANS, AND OTHER PROGRAMS. SCHEDULE E, 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 true Europe (Including Iceland and Greenland) 0 0 Program Services Study Abroad 112550 South Asia 0 0 Program Services Study Abroad 70209 North America 0 0 Program Services Study Abroad 21437 0 0 0 0 204196 204196 false false false false false false X X X X X X X true CAMPBELL AND COMPANY ONE EAST WACKER DRIVE SUITE 3350 CHICAGO IL 60601 CONSULTING false 0 54530 0 0 54530 0 ART GALA 416791 217291 199500 8909 48995 1051 130863 ART OF CAR 218211 102044 116167 1058 1146 64866 68646 0 635002 319335 315667 9967 50141 65917 199509 325534 -9867 true KANSAS CITY ART INSTITUTE FINANCIAL AID 814 12142437 DEPARTMENT OF EDUCATION FSEOG GRANT 129 117277 DEPARTMENT OF EDUCATION PELL GRANT 345 1486326 TUITION REMISSION 14 281047 MONITORING FINANCIAL AID FORM 990, 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 true false false false false false false false false JACQUELINE CHANDA 180620 0 0 0 12517 0 26232 0 7396 0 226765 0 0 0 KATHLEEN COLLINS 258557 0 0 0 254631 0 4510 0 11707 0 529405 0 0 0 COMPENSATION BENEFITS FORM 990, SCHEDULE J, LINE 1A THE HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE ARE PROVIDED TO KATHLEEN COLLINS & JACQUELINE CHANDA AND ARE REPORTED ON THEIR W-2'S. SEVERANCE PAYMENT FORM 990, SCHEDULE J, LINE 4A A SEVERANCE PAYMENT WAS MADE TO KATHLEEN COLLINS IN THE AMOUNT OF $127,700 A MISSOURI HEFA 431178966 606901W85 2005-12-01 10500000 DEMAND EDUCATIONAL FACILITIES false false false A 0 0 10674623 0 0 0 160502 0 0 10514122 0 0 2007 false false true true A false false true true false 0.02430 0.02430 false false false true A false true true false 0 false 0 false false A true SEE SCHEDULE L PART V BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS FORM 990, SCHEDULE L, PART IV (A) NANCY LEE KEMPER (B) NANCY LEE KEMPER'S SPOUSE IS AN OFFICER AND OWNER OF COMMERCE BANK (C) $198,722 (D) COMMERCE BANK FEES FOR SERVICES, ETC (E) NO (A) R. PHILIP BIXBY (B) R. PHILIP BIXBY IS AN OFFICER AND DIRECTOR OF KANSAS CITY LIFE (C) $172,971 (D) DENTAL/LIFE/DISABILITY GROUP INSURANCE (E) NO X VARIOUS 147 76938 DONOR VALUED false true false Contributors SCHEDUL M, PART I, COLUMN B COLUMN B REPRESENTS NUMBER OF CONTRIBUTIONS ORGANIZATION'S MISSION STATEMENT FORM 990, PART III, LINE 1 THE KANSAS CITY ART INSTITUTE IS A PRIVATE, NON-PROFIT, 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. BUSINESS/FAMILY RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 BARBARA MARSHALL AND MARGARET SILVA ARE MOTHER AND DAUGHTER, RESPECTIVELY. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11A THE IRS 990 IS REVIEWED IN DRAFT FORM BY THE FOLLOWING: CHAIRMAN OF THE BOARD, TREASURER OF THE BOARD, PRESIDENT, VP-ADMINISTRATION AND CONTROLLER. 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 SEVEN DAYS AFTER THE ENTIRE KCAI BOARD HAS RECEIVED THE IRS 990. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED AT THE QUARTERLY BOARD MEETING EACH FALL WHICH INCLUDES EMPLOYEES WHO ARE ALSO OFFICERS OF THE COLLEGE. AS A RESULT OF THIS ANNUAL DISTRIBUTION, BOARD MEMBERS ARE KNOWLEDGABLE OF THE POLICY. AFTER THE CLOSE OF EACH FISCAL YEAR (JUNE 30TH) THE CFO PREPARES A MEMO TO THE PRESIDENT AND BOARD CHAIR WHICH PROVIDES A LISTING OF ANY BUSINESS TRANSACTIONS BETWEEN THE COLLEGE AND BOARD MEMBERS FOR THE FISCAL YEAR JUST ENDED. THIS MEMO IS THEN TAKEN TO THE EXECUTIVE COUNCIL FOR REVIEW AND APPROVAL. SOME OF THE BUSINESS TRANSACTIONS ARE ONE-TIME TRANSACTIONS AND THEREFORE APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE. OTHERS ARE ON-GOING AND REVIEWED ANNUALLY WHEN THE MEMO IS REVIEWED BY THE EXECUTIVE COMMITTEE. SINCE ALL CHECKS ISSUED BY THE COLLEGE ARE REVIEWED BY THE CFO PRIOR TO SIGNING AND MAILING, THE CFO IS THE AUDIT CHECK FOR COMPLIANCE WITH THE POLICY. IN ADDITION ANY FINANCIAL COMMITMENT AS A RESULT OF A CONTRACT/AGREEMENT HAS TO BE REVIEWED BY THE CFO PRIOR TO SIGNING, THE CFO IS THE AUDIT CHECK FOR COMPLIANCE WITH THE POLICY. IN ADDITION, THE COLLEGE HAS A QUESTIONNIARE THAT IS SENT TO ALL BOARD MEMBERS AND OFFICERS ASKING A SERIES OF QUESTIONS ABOUT LOANS, BUSINESS RELATIONSHIPS, GRANTS OR ASSISTANCE AND INDEPENDENT VOTING MEMBERS. IF THERE IS A CONFLICT THE INDIVIDUAL WITH A CONFLICT ABSTAINS FROM VOTING. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINEs 15A & 15B LINE 15A: THE EXECUTIVE COUNCIL OF THE BOARD OF TRUSTEES ANNUALLY REVIEWS THE PRESIDENTS COMPENSATION. SALARY AND BENEFITS ARE BENCHMARKED WITH OTHER COMPARABLE ORGANIZATIONS. LINE 15B: THE PRESIDENT ANNUALLY REVIEWS THE COMPENSATION OF ALL VICE PRESIDENTS. BENCHMARKING DATA IS USED FOR COMPARISON PURPOSES. AVAILABILITY OF DOCUMENTS 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 BOULEVARD KANSAS CITY MO 64111 261566435 R.E. HLDG MO 0 0 NA