2013-01-14T09:56:59-08:00 2012-07-31 Romberger Wilson & Beeson Inc 500 NORTH CENTRAL AVE SUITE 325 GLENDALE CA 91203 990 2011-08-01 954663290 THE KINGS UNIVERSITY KING 8887798040 14800 SHERMAN WAY VAN NUYS CA 91405 DR PAUL CHAPPELL 2012-12-31 true GORDON P HOFFMAN CPA 8182408322 2011 2016-02-25 16:41:14Z 5310612 false false X www.kingsuniversity.edu X 1997 CA UNDERGRADUATE AND SEMINARY EDUCATION 20 17 75 0 2329230 1525134 3102602 3117739 85575 90647 980706 268559 6498113 5002079 0 0 2774409 2674992 0 507464 10815550 1931760 13589959 4606752 -7091846 395327 19243092 5566063 14414481 355285 4828611 5210778 UNDERGRADUATE AND SEMINARY EDUCATION false false 3371064 3117739 THE UNIVERSITY PROVIDES AN UNDERGRADUATE LIBERAL ARTS EDUCATION AND GRADUATE LEVEL SEMINARY EDUCATION. 3371064 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 false true false false false false false false false false false false false true false false false false true false false false false true 786 0 false 75 true false false false false false false false false false false false 0 false false false false false false false false false false false X 20 17 true false false false false false false true true false false false false true true true false true true true false false X MR DAN DEHART 8187798040 14800 SHERMAN WAY VAN NUYS CA 914052233 MR LEE MIMMS 40.00 X X 120500 0 0 DR PAUL CHAPPELL 50.00 X X 141527 0 52569 DR JACK YOUNG 1.00 X 0 0 0 DR KENNETH ULMER 1.00 X 0 0 0 DR STEPHEN STRANG 1.00 X 0 0 0 REV ROBERT STEARNS 1.00 X 0 0 0 SENATOR NEWTON RUSSELL 1.00 X 0 0 0 DR STEVE RIGGLE 1.00 X 0 0 0 MR DENNIS NEWMAN 1.00 X 0 0 0 MR DAN HICKS 1.00 X 0 0 0 MR LARRY DANTZLER 1.00 X 0 0 0 DR FRED CASSITY 10.00 X 0 0 0 DR DANNY CARROLL 1.00 X 0 0 0 MR TIM ROBERTSON 1.00 X 0 0 0 MR STERLING BRACKETT 1.00 X 0 0 0 DR JANE BOECKMANN 1.00 X 0 0 0 DR BERT BOECKMANN 1.00 X 0 0 0 MR JACOB ARIAS 1.00 X 0 0 0 REV ROBERT MORRIS 1.00 X X 0 0 0 DR JACK HAYFORD 10.00 X X 17500 0 0 279527 52569 2 false true false 0 1525134 40833 1525134 TUITION AND FEES 3117739 3117739 3117739 90647 90647 0 0 76232 76232 76232 76232 0 474190 308533 165657 165657 0 0 MISCELLANEOUS 26670 26670 26670 5002079 3117739 359206 X 0 0 0 0 332096 256711 39187 36198 0 1927449 1489917 227440 210092 56965 44034 6722 6209 274173 211936 32352 29885 84309 65171 9948 9190 0 3091 1512 1579 29500 29500 0 0 0 29566 29566 3912 1956 1956 0 0 0 336962 269570 33696 33696 54233 43386 10847 0 0 40833 40833 0 210306 168244 21031 21031 0 SUPPLIES 114334 68600 11434 34300 OUTSIDE SERVICES 141765 85059 28353 28353 SCHOLARSHIPS 180674 180674 BENEVOLENCE 266744 133372 133372 519840 321356 112777 85707 4606752 3371064 728224 507464 X 241263 237454 0 0 303626 246364 0 0 0 0 11355 13709 3624418 3126580 14673709 497838 3796947 4570698 0 0 0 216192 0 19243092 5566063 260438 221684 19610 14000000 134433 133601 14414481 355285 X 3005345 3373837 340938 353963 1482328 1482978 4828611 5210778 19243092 5566063 X 395327 -13160 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1823266 1050 42165 29540 1836941 1600833 11105 235823 24495 1823266 1568045 67340 51888 86440 1600833 false false false 593726 541692 52034 3030692 2584888 445804 497838 ANNUITY AND TRUST OBLIGATIONS 133601 133601 5002079 4606752 395327 -13160 -13160 382167 5297452 -13160 308533 295373 5002079 5002079 4915285 308533 308533 4606752 4606752 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S COST OF SPECIAL EVENTS $308533 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF SPECIAL EVENTS $308533 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 474190 474190 73579 68768 166186 474190 474190 73579 68768 166186 308533 165657 X true true X false false false false false false false false false false DR PAUL CHAPPELL 92344 49183 29950 22619 194096 30086 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. X BELOW MKT LOAN 1 40833 ACCRUAL false false false Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses UTILITIES: Column (A) - Total = $37632; Column (B) - Program Services = $30106; Column (C) - Management & General = $3763; Column (D) - Fundraising = $3763 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $82035; Column (B) - Program Services = $49222; Column (C) - Management & General = $8203; Column (D) - Fundraising = $24610 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $49452; Column (B) - Program Services = $24726; Column (C) - Management & General = $4945; Column (D) - Fundraising = $19781 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $26243; Column (B) - Program Services = $15746; Column (C) - Management & General = $2624; Column (D) - Fundraising = $7873 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses LITERATURE & BOOKS: Column (A) - Total = $12324; Column (B) - Program Services = $11092; Column (C) - Management & General = $616; Column (D) - Fundraising = $616 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses LICENSES & FEES: Column (A) - Total = $31667; Column (B) - Program Services = $25334; Column (C) - Management & General = $6333; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses HONORARIUM: Column (A) - Total = $17983; Column (B) - Program Services = $17983; 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 = $50497; Column (B) - Program Services = $40397; Column (C) - Management & General = $5050; Column (D) - Fundraising = $5050 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses EQUIPMENT RENTAL & MAINTENANCE: Column (A) - Total = $39369; Column (B) - Program Services = $23621; Column (C) - Management & General = $7874; Column (D) - Fundraising = $7874 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses DUES & SUBSCRIPTIONS: Column (A) - Total = $76671; Column (B) - Program Services = $69004; Column (C) - Management & General = $3834; Column (D) - Fundraising = $3833 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BANK CHARGES: Column (A) - Total = $32613; Column (B) - Program Services = $0; Column (C) - Management & General = $32613; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BAD DEBTS: Column (A) - Total = $1818; Column (B) - Program Services = $1818; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ADMINISTRATIVE EXPENSES: Column (A) - Total = $61536; Column (B) - Program Services = $12307; Column (C) - Management & General = $36922; Column (D) - Fundraising = $12307 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 11 Form 990, Part VI, Line 11: Form 990 Review Process FORM 990 IS REVIEWED BY THE EXECUTIVE VICE PRESIDENT AND FINANCE DIRECTOR 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. 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