Kentucky Christian University
Nonprofit profile at a glance
- EIN
- 610510937
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Grayson, KY, USA
- Phone
- 1.800.522.3181
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Standard
- Affiliation
- Christianity
Reported finances
- Revenue
- $21,341,322
- Expenses
- $21,420,366
- Assets
- $38,464,544
- Liabilities
- $4,470,523
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- TERRY ALLCORN (PRESIDENT AND TRUSTEE)
Highest reported compensation
- TERRY ALLCORN (PRESIDENT AND TRUSTEE): $151,497 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Engage students in a transformative educational experience that equips them as effective Christian professionals providing servant leadership for the church and society. Students will come to know Christ more fully through the KCU experience. If all we do is produce excellent ministers, youth ministers, nurses, business leaders, teachers, social workers, and so forth, our work is not complete because our mission is to educate future leaders who will serve as the hands and feet of Christ through their chosen area of service. Character The KCU experience encompasses much more than classroom learning and you will find a decided emphasis on character development. To that end, it is virtually impossible to complete the KCU experience as an unknown number. Every member of the KCU family assumes the dual responsibility of not only demonstrating teaching or coaching.
What it reported doing in 2024
Full and part-time university student education including teaching, training, athletics, living facilities, and student financial aid. Approximately 450 full-time equivalent students.
Operating model
- Revenue model
- Other-operating. 82% of the money available for current operations came from other operating revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 100
- Accountability: 96
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.8%; rating input score 89
- Program expense ratio: 87.7%; rating input score 88
- Fundraising efficiency: $5.05 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 94.4%; rating input score 94; 28th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.4%; rating input score 29; 29th percentile among comparable filings
- Total-asset coverage ratio: 1.8; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 71; 71st percentile among comparable filings
- Officer compensation ratio: 0.7%; rating input score 88; 88th percentile among comparable filings
Growth
- Program expense growth: 3.9% per year; rating input score 100; 33rd percentile among comparable filings
- Revenue growth: 2.2% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: 1.6% per year; rating input score 100; 16th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 88.8% of revenue deployed · 87.7% of spending went to programs
- Governance: 17 of 18 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $18.8M in reported program spending
- Leadership: top reported pay $151K · 18 people listed
- Highest-paid contractors: 3 contractors listed · $1.1M reported
- Consistency: 37 of 37 current checks pass
- Schedules: 10 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 20/100.
- High — Sustainability: Operating margin scored 29/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.