2014-06-13T15:50:49-07:00 2013-07-31 Romberger Wilson & Beeson Inc 500 NORTH CENTRAL AVE SUITE 325 GLENDALE CA 91203 990 2012-08-01 954663290 THE KINGS UNIVERSITY KING 8175523700 2121 EAST SOUTHLAKE BLVD SOUTHLAKE TX 76092 DR JOHN SPURLING 2014-06-13 true GORDON P HOFFMAN CPA P00161674 8182408322 2012 2015-11-30 17:44:51Z X DR JOHN SPURLING 14800 SHERMAN WAY VAN NUYS CA 91405 5794244 false false X www.kingsuniversity.edu X 1997 CA UNDERGRADUATE AND SEMINARY EDUCATION 21 17 75 0 1525134 1372118 3117739 4158306 90647 83790 268559 -130119 5002079 5484095 210581 0 2674992 3144509 0 585703 1931760 2763449 4606752 6118539 395327 -634444 5566063 5646503 355285 648442 5210778 4998061 UNDERGRADUATE AND SEMINARY EDUCATION false false 4593917 4158306 THE UNIVERSITY PROVIDES AN UNDERGRADUATE LIBERAL ARTS EDUCATION AND GRADUATE LEVEL SEMINARY EDUCATION. 4593917 true true false false false false false false false true true false false false true false true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false true false false false false true 867 0 false 75 true false false false false false false true true false 0 false false false false false false false false false false X 21 17 true false false false false false false true true false false false true true true false true true true false X ASHLEY GREEN 8175523700 2121 EAST SOUTHLAKE BLVD SOUTHLAKE TX 76092 DR JACK YOUNG 1.00 0.00 X 0 0 0 DR KENNETH ULMER 1.00 0.00 X 0 0 0 DR STEPHEN STRANG 1.00 0.00 X 0 0 0 REV ROBERT STEARNS 1.00 0.00 X 0 0 0 MR TIM ROBERTSON 1.00 0.00 X 0 0 0 MR DENNIS NEWMAN 1.00 0.00 X 0 0 0 DR HOWARD KALOOGIAN 1.00 0.00 X 0 0 0 MR DAN HICKS 1.00 0.00 X 0 0 0 MR LARRY DANTZLER 1.00 0.00 X 0 0 0 DR FRED CASSITY 1.00 0.00 X 0 0 0 DR DANNY CARROLL 1.00 0.00 X 0 0 0 DR STERLING BRACKETT 1.00 0.00 X 0 0 0 DR JANE BOECKMANN 1.00 0.00 X 0 0 0 DR BERT BOECKMANN 1.00 0.00 X 0 0 0 DR JOHN SPURLING 1.00 0.00 X X 0 0 0 MR STUART JOHNSON 1.00 0.00 X X 0 0 0 DR STEVE RIGGLE 1.00 0.00 X X 0 0 0 DR ROBERT MORRIS 1.00 0.00 X X 0 0 0 DR JACK HAYFORD 10.00 0.00 X X 160000 0 0 MR LEE MIMMS 40.00 0.00 X 126091 0 0 REV TOM LANE 1.00 0.00 X 0 0 0 SEN NEWTON RUSSELL 1.00 0.00 X 0 0 0 DR PAUL CHAPPELL 55.00 0.00 X 156225 0 31388 442316 31388 3 true true false 0 317865 1054253 1372118 TUITION AND FEES 4158306 4158306 4158306 83790 83790 0 0 23000 23000 23000 23000 0 136278 317865 310149 -173871 0 18918 18918 18918 MISCELLANEOUS 1834 1834 1834 5484095 4158306 127542 X 0 210581 210581 0 0 442316 348103 47770 46443 0 2272258 1788267 245404 238587 55516 43691 5996 5829 280659 220879 30311 29469 93760 73789 10126 9845 0 921 921 32047 32047 0 0 0 37061 35015 2046 19245 9623 9622 0 0 0 322533 258027 32253 32253 104319 83455 20864 0 0 29 29 0 119672 95738 11967 11967 0 Printing and Publications 137298 68649 13730 54919 ADMINISTRATIVE SERVICES 165741 165741 BAD DEBTS 247516 247516 PERSONNEL SERVICES 604468 565469 38999 972599 545115 301579 125905 6118539 4593917 938919 585703 X 237454 353164 0 0 246364 170299 0 0 0 0 13709 28238 3779294 3246252 497838 533042 4570698 4561760 0 0 0 0 5566063 5646503 221684 528200 2350 133601 117892 355285 648442 X 3373837 3002667 353963 438151 1482978 1557243 5210778 4998061 5566063 5646503 -634444 421727 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1836941 74265 289820 205632 1995394 1823266 1050 42165 29540 1836941 1600833 11105 235823 24495 1823266 1568045 67340 51888 86440 1600833 35510 -160645 2165275 1568035 false false false 683972 562553 121419 3095322 2683699 411623 533042 ANNUITY AND TRUST OBLIGATIONS 117892 117892 6215971 421727 310149 731876 5484095 5484095 6428688 310149 310149 6118539 6118539 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S COST OF SPECIAL EVENTS $310149 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF SPECIAL EVENTS $310149 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. THE ENDOWMENT FUNDS ARE FOR THE FUNDING OF A PROFESSORIAL CHAIR AND SCHOLARSHIPS. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE STUDENT CATALOG, WHICH IS DISTRIBUTED TO ALL STUDENTS, CONTAINS THE NONDISCRIMINATION POLICY. IN ADDITION, RADIO ADVERTISEMENTS AND OTHER PRINTED MATERIALS CONTAIN THE APPROPRIATE COMMENTS REGARDING THE NONDISCRIMINATORY POLICY. false ALC, GOLF TOURN & OTHER 454143 317865 136278 70912 32415 206822 454143 317865 136278 70912 32415 206822 310149 -173871 false 0 0 SCHOLARSHIPS 210581 X true true X true false false false false false false false false false DR PAUL CHAPPELL 109875 46350 17265 14123 187613 194096 DR JACK HAYFORD 160000 160000 17500 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses UTILITIES: Column (A) - Total = $13607; Column (B) - Program Services = $10885; Column (C) - Management & General = $1361; Column (D) - Fundraising = $1361 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $53820; Column (B) - Program Services = $32292; Column (C) - Management & General = $5382; Column (D) - Fundraising = $16146 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SUPPORT SERVICES: Column (A) - Total = $87745; Column (B) - Program Services = $0; Column (C) - Management & General = $87745; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SUPPLIES: Column (A) - Total = $104077; Column (B) - Program Services = $62446; Column (C) - Management & General = $10407; Column (D) - Fundraising = $31224 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $31936; Column (B) - Program Services = $15968; Column (C) - Management & General = $3194; Column (D) - Fundraising = $12774 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses OUTSIDE SERVICES: Column (A) - Total = $133075; Column (B) - Program Services = $82465; Column (C) - Management & General = $25305; Column (D) - Fundraising = $25305 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses LITERATURE & BOOKS: Column (A) - Total = $13509; Column (B) - Program Services = $12159; Column (C) - Management & General = $675; Column (D) - Fundraising = $675 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses LICENSES & FEES: Column (A) - Total = $46749; Column (B) - Program Services = $37399; Column (C) - Management & General = $9350; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses HONORARIUM: Column (A) - Total = $25778; Column (B) - Program Services = $25778; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses FOOD COSTS: Column (A) - Total = $62428; Column (B) - Program Services = $37456; Column (C) - Management & General = $12486; Column (D) - Fundraising = $12486 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses FACILITIES SERVICES: Column (A) - Total = $116994; Column (B) - Program Services = $116994; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses EQUIPMENT RENTAL & MAINTENANCE: Column (A) - Total = $25873; Column (B) - Program Services = $15523; Column (C) - Management & General = $5175; Column (D) - Fundraising = $5175 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses DUES & SUBSCRIPTIONS: Column (A) - Total = $56241; Column (B) - Program Services = $50617; Column (C) - Management & General = $2812; Column (D) - Fundraising = $2812 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BENEVOLENCE: Column (A) - Total = $54371; Column (B) - Program Services = $27186; Column (C) - Management & General = $27185; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BANK CHARGES: Column (A) - Total = $56660; Column (B) - Program Services = $0; Column (C) - Management & General = $56660; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ADMINISTRATIVE EXPENSES: Column (A) - Total = $89736; Column (B) - Program Services = $17947; Column (C) - Management & General = $53842; Column (D) - Fundraising = $17947 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE NOT OPEN TO PUBLIC INSPECTION. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION FOR EXECUTIVE MANAGEMENT IS DETERMINED BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND SUBSTANTIATION OF DELIBERATIONS. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE POLICY REQUIRES EACH TRUSTEE TO DISCLOSE CONFLICTS OF INTEREST. THE BOARD REVIEWS EACH DISCLOSURE TO DETERMINE IF AN ACTUAL CONFICT EXISTS. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER PRIOR TO BEING FILED. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et TRUSTEES BERT AND JANE BOECKMANN ARE MARRIED. LIVING WAY MINISTRIES 14800 SHERMAN WAY VAN NUYS CA 91405 951684062 MEDIA MINISTRY CA 501(C)(3) PC N/A false false false false true false false false false false false false false false false false true false false false LIVING WAY MINISTRIES p 8176 LIVING WAY MINISTRIES d 71715 COST