2024-07-15T19:12:12+00:00 2023-08-31 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2022-09-01 431815310 Kanakuk Ministries KANA 4172663000 1353 Lake Shore Dr Branson MO 65616 Doug Goodwin President 4172663000 2024-07-16 true Bruce Koerber 999009999 Sara Tibbott P01486965 5055022746 2022 2023-04-26 12:10:37Z Kanakuk Kamps Doug Goodwin 1353 Lake Shore Dr Branson MO 65616 40559213 false X www.kanakuk.com X 1998 MO Develop Godly leaders through life-changing experiences, relationships & spiritual training. 8 4 2146 202 24310 4346 8029574 8658723 29562767 29442751 53786 -723333 326934 376784 37973061 37754925 3466322 3999759 0 0 13103302 13818072 0 0 575329 18816874 20841658 35386498 38659489 2586563 -904564 49435943 53766528 5997072 11232221 43438871 42534307 X 1) To relieve poverty by providing food, clothing, medical supplies, and other basic needs to underprivileged or impoverished children; 2) To advance the Kingdom of God and promote Christian virtue in individuals by providing support for Christian evangelistic organization and programs; 3) To educate children and advance the Kingdom of God by operating camps to teach Christian faith and athletic skills; 4) To assist other religious, charitable, and educational organizations in the conduct of similar activities. false false 27523538 3528252 28791070 The Camp Ministries program held camping activities at eight separate camping facilities in FY 2023. In FY 2023, 575 families were served at the K-Kauai Family Kamp. The kid-camps served over 10,082 children and teens. Campers are encouraged to grow in their relationship with the Lord, their families, and their friends. Also, the traveling day camp had 5,224 children participate. 1888128 36354 1028042 Link Year - The Kanakuk Link Year program is a gap year program with college credit, individualized mentoring, focused discovery of spiritual gifts and identity, Spiritual growth and Biblical training for college, and encouragement toward world and community impact. The program ministered to 79 enrolled students over the spring and fall semesters. Link Academy is a high school sports academy focused on biblical training, spiritual growth, and quality education preparing each student for college. All of this is done while playing a national basketball schedule. 530926 435153 The Kanakuk International program includes support of like-minded ministries that service youth in Haiti and Rwanda. In addition to financial support for education, nutrition and spiritual needs, Kanakuk also sends short term missionaries to serve over 5,000 people in these countries. 117756 Alumni Foundation - To serve, encourage, and connect Kanakuk Alumni so that they may continue to impact the world for Christ. 117756 30060348 true true false false false false false false false true false false true true false true false false false true true false false false false false true true true false false false true false false true false true false false false false false false false false true 157 0 true 2146 true true true false false false false false false false false false false false false X 8 4 true false true false false false false true true false false true true true true true true true true false X Bruce Koerber 4172663000 1353 Lake Shore Dr Branson MO 65616 Debbie-Jo White Vice President/Vice Chairman 45.0 X X 29020 0 121348 Doug Goodwin President 45.0 X X 172724 0 120833 Joe White CEO/Chairman 45.0 X X 37072 0 5950 Cooper White Founding Director 1.0 X 0 0 0 Pattye Moore Director at Large 1.0 X 0 0 0 Ron Baldwin Director at Large 1.0 X 0 0 0 Stephen Barnes Director at Large 1.0 X 0 0 0 Steve Utley Director at Large 1.0 X 0 0 0 Bruce Koerber Controller/Treasurer 45.0 X 88982 0 71319 John Jensen CBO/Secretary 45.0 X 129273 0 111111 Tamera Smith Director of Finance/Asst Treasurer 45.0 X 85017 0 18594 Lyle Quiring Director of Technology Services 45.0 X 103169 0 20282 Mark Webster Director of Development 45.0 X 154160 0 24314 799417 0 493751 4 false true false Woodstone Builders LLC 2131 State Hwy 265 Branson MO 65616 Construction 3708660 Lifetime Builders 18593 Business 13 Ste 206 Branson West MO 65737 Construction 238788 Lewallen Excavating & Landscape 53 Macks Way Reeds Spring MO 65737 Construction 164944 Big Daddy Tall Son 1980 Lake Shore Dr Branson MO 65616 Laundry Services 144736 Advanced Paving 150 State Hwy 00 Kimberling City MO 65686 Paving Services 135791 5 2313298 6345425 170893 8658723 Program Fees 900099 27344446 27344446 Camper Transportation 480000 704694 704694 Program Rental Income 531190 72554 72554 Ticket and Other Sales 453000 125952 125952 1195105 1195105 0 0 29442751 177703 177703 61842 85729 -23887 0 -23887 -23887 160893 594063 160893 1495099 0 -901036 -901036 -901036 1438928 1062567 376361 376361 Admin & Maint Services 561990 17250 17250 Advertising Revenue 541890 7060 7060 0 0 0 0 24310 37754925 29819112 24310 -747220 1142921 1142921 2415118 2415118 441720 441720 0 0 958659 617519 317145 23995 111483 111483 10550507 6756421 3527220 266866 377314 243046 124824 9444 1045915 673726 346013 26176 774194 498696 256120 19378 33819 8242 25567 10 38691 38691 686005 45779 640169 57 1007592 546706 381911 78975 1949413 1618996 307148 23269 409868 74895 334385 588 6343970 5536941 807029 866012 679962 91687 94363 220762 179200 41067 495 25379 25379 4551804 4053896 497908 1723192 1583070 140122 Groceries and Meals 2340032 2264291 50028 25713 Athletic Equipment 192584 192584 Laundry 176888 176888 Taxes and licenses 41904 28967 12937 233743 169281 58462 6000 38659489 30060348 8023812 575329 3374181 1980952 12552 12636 232675 334587 0 0 508507 590077 233113 244128 81468083 36173841 44824915 45294242 250000 250000 0 0 0 5059906 49435943 53766528 2206244 2797444 3256414 3093480 139716 124571 394698 383878 0 4832848 5997072 11232221 X 42850106 40910491 588765 1623816 43438871 42534307 49435943 53766528 -904564 0 X false true X true false X 5021689 7018828 10706318 8029574 8658723 39435132 0 0 5021689 7018828 10706318 8029574 8658723 39435132 1883534 37551598 86747 58862 46385 84500 239545 516039 1910 7027 0 0 1534 10471 0 0 0 0 0 0 39961642 136391139 0.9397 0.931 X Schedule A, Part I By letter dated July 24, 2015, the Internal Revenue Service determined that Kanakuk is a church because it is a public charity described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code (the "Code"). As stated in that letter, Kanakuk is not required to file Form 990. Notwithstanding Kanakuk's Form 990 filing exemption, Kanakuk has elected voluntarily to file Form 990 out of a desire to foster transparency and accountability. Kanakuk's voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights of privileges that accompany its recognized status as a church. Kanakuk continues to operate in all ways as a church described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code. Schedule A, Part II The organization is a church as described under 170(b)(1)(A)(i) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the organization can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2091497 2091497 64413202 26035542 38377660 14871915 10138299 4733616 91469 0 91469 45294242 Operating leases, right of use assets 5059906 5059906 Operating lease obligations 4832848 4832848 35577536 152000 85729 237729 35339807 2415118 2415118 37754925 36482100 152000 85729 237729 36244371 2415118 2415118 38659489 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 85729 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships and discounts - 2415118 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 85729 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships and discounts - 2415118 true Central America and the Caribbean 0 0 Grantmaking 435000 Central America and the Caribbean 0 0 Program Services Materials and supplies 18311 Sub-Saharan Africa 0 0 Grantmaking 6720 0 0 0 0 0 0 460031 0 460031 Central America and the Caribbean Support schools in Haiti, housing, land 435000 Check Sub-Saharan Africa Support Rwandan children in poverty 6720 Check 2 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The schools in Haiti send ongoing reports with financial information on how funds are being spent towards relief and ministry efforts. Management also takes a mission trip there once a year to monitor progress. Three other grants are made to US organizations for purpose of foreign programs (Food for the Hungry and Compassion International). Kanakuk gets receipt information on where the money is going and what children are being supported. Kanakuk Ministries also provides financial support to other organizations that have exhibited a commitment to seeing God's Kingdom grow. Members of management have personal contact and monitor the use of these grants to receive updates about their program accomplishments and ensure they are being used for the purpose for which they were provided. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; SUB-SAHARAN AFRICA-Accrual true Urban St Louis K-Life 2900 N Prairie Ave Saint Louis MO 63107 202605251 501(c)(3) 210918 Support discipleship/fellowship of youth K-Life Denver 6500 E Orchard Rd Englewood CO 80111 201003953 501(c)(3) 96230 Support discipleship/fellowship of youth K-Life National 1353 Lake Shore Dr Branson MO 65616 431538224 501(c)(3) 63510 Support discipleship/fellowship of youth Kids Across America 2036 Timberlake Rd Branson MO 65616 431348373 501(c)(3) 37350 Support programs/camp for inner city children Kanakuk Institute 1773 Lake Shore Dr Branson MO 65616 431926319 501(c)(3) 34045 Support discipleship/fellowship of youth K-Life of St Louis 11800 Manhattan Ave Des Peres MO 63131 431498116 501(c)(3) 15900 Support discipleship/fellowship of youth K-Life of Conway 1800 Hillman St Conway AR 72034 710721101 501(c)(3) 15000 Support discipleship/fellowship of youth K-Life of Fayetteville 2828 N Crossover Rd Fayetteville AR 72703 202676236 501(c)(3) 14635 Support discipleship/fellowship of youth H2Ozarks PO Box 636 Kimberling City MO 65686 431942991 501(c)(3) 10000 Support water quality in upper White River basin through research and action projects K-Life of Ft Worth 6101 Malvey Ave Ft Worth TX 76116 621692587 501(c)(3) 8000 Support discipleship/fellowship of youth Distinctly His Ministries 4810 Nuevo Laredo Court Dallas TX 75236 844144555 501(c)(3) 7500 Support discipleship/fellowship of youth K-Life North Dallas 5961 Cheyenne Way Frisco TX 75034 363622317 501(c)(3) 7085 Support discipleship/fellowship of youth K-Life of Tulsa 4102 E 61st St Tulsa OK 74136 431538224 501(c)(3) 6350 Support discipleship/fellowship of youth K-Life of Atlanta 1881 Howell Mill Rd NW Atlanta GA 30318 364610740 501(c)(3) 5550 Support discipleship/fellowship of youth 14 0 Scholarships and discounts 2485 2415118 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Kanakuk Ministries provides financial support to other Christian 501(c)(3) organizations that have exhibited a commitment to seeing God's Kingdom grow. Members of the board of directors or management have personal contact with the leadership of these organizations to gain an understanding of their vision, and to receive updates about their program accomplishments. The management of Kanakuk Ministries reviews planned support on an annual basis to determine which organizations to support and what level of support to provide. Scholarships and discounts are predetermined within the budget process each year. As registration applies the scholarships and discounts the amount allocated is reviewed weekly by the President. Once camp is complete a spot check is done to mitigate the risk of scholarships or discounts awarded to individuals that may not have met the qualifications. Also, a process of migrating to a fixed formula for the awarding of these dollars has been emphasized. X true true X X X false false false false false false false true false Doug Goodwin President 125575 0 16249 0 30900 0 41122 0 79711 0 293557 0 0 0 Debbie-Jo White Vice President/Vice Chairman 9367 0 9204 0 10449 0 33069 0 88279 0 150368 0 0 0 John Jensen CBO/Secretary 103936 0 13083 0 12254 0 23807 0 87304 0 240384 0 0 0 Bruce Koerber Controller/Treasurer 69952 0 9963 0 9067 0 15400 0 55919 0 160301 0 0 0 Mark Webster Director of Development 134780 0 18192 0 1188 0 8344 0 15970 0 178474 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. The following officers met the qualifications for and received a ministerial housing allowance during the tax year: Debbie-Jo White, Vice President/Vice Chairman, Doug Goodwin, President, John Jensen, CBO/Secretary and Bruce Koerber, Controller/Treasurer. Schedule J, Part I, Line 7 Non-fixed payments The organization provided board approved non-fixed payments in the form of bonuses paid. Walter Mike Davis Substantial Contributor Purchase of warehouse building X 175000 124571 false true true 124571 K-Land One LLC Entity wholly owned by Joe and Debbie-Jo White, Directors 162450 Kanakuk Ministries rents real property from K-Land One, LLC. The rental agreement approved in 2008 was/is a 50 year lease with a 50 year option. All interested party transactions are approved in accordance with the Conflict of Interest Policy and Procedure. This transaction took place at or below fair market value. false Debbie-Jo White Family member of Joe White and Cooper White, Directors 145510 Compensation false Kukorp LLC Entity wholly owned by Debbie-Jo White, Director 121803 Kanakuk Ministries rents real property from Kukorp, LLC. The rental agreement approved in 2008 was/is a 50 year lease with a 50 year option. All interested party transactions are approved in accordance with the Conflict of Interest Policy and Procedure. This transaction took place at or below fair market value. false Jamie Jo Johnson Family member of Joe White and Cooper White, Directors 93648 Compensation false Joe White Family member of Debbie-Jo White and Cooper White, Directors 42210 Compensation false Schedule L, Part IV Explanation for including Joe White and Debbie-Jo White in Schedule L, Part IV and Form 990, Part VII, Section A: The instructions to Schedule L (Form 990), Part IV state that compensation reported in Form 990, Part VII, Section A does not have to be reported in Schedule L, Part IV, "...unless the compensation was to a family member of another person reported in Form 990, Part VII, Section A." X 6 160893 Cost X Rocks/Boulders 1 10000 Cost 0 false true true Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The organization has an agreement with a third party to accept contributions on its behalf, liquidate the contributions, and provide a portion of the proceeds to the organization. Form 990, Part III, Line 4d Description of other program services (Expenses $ 117,756 including grants of $) Alumni Foundation - To serve, encourage, and connect Kanakuk Alumni so that they may continue to impact the world for Christ. Form 990, Part VI, Line 1a Material differences in voting rights Kanakuk Ministries has eight voting board members. Each board member has one vote. Per the governing documents, if there is a tie vote, the board chair's vote is the tie breaking vote. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Joe White, Debbie-Jo White, & Cooper White - Family relationship, Joe White, Debbie-Jo White, & Cooper White - Business relationship Form 990, Part VI, Line 4 Significant changes to organizational documents The bylaws were amended to update the list of officer positions in the organization. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm; then reviewed in detail by the Controller/Treasurer and CBO/Secretary; and then provided to the board for review before being filed by the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The board members and officers annually sign a conflict of interest policy disclosing any potential conflicts. These are reviewed by the Controller/Treasurer. The CBO and President review the Controller/Treasurer's statement. Should any potential conflicts of interest be disclosed, the director or officer would be asked to refrain from participation in any decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent members of the board approve compensation of officers and key employees on an annual basis. The board utilizes independent wage surveys from both local and national sources in the compensation evaluation process. The deliberations and decision are documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees See response to Part VI, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VII, Section A, Line 1a Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1195105, Related or Exempt Function Revenue: 1195105, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, General Footnote By letter dated July 24, 2015, the Internal Revenue Service determined that Kanakuk is a church because it is a public charity described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code (the "Code"). As stated in that letter, Kanakuk is not required to file Form 990. Notwithstanding Kanakuk's Form 990 filing exemption, Kanakuk has elected voluntarily to file Form 990 out of a desire to foster transparency and accountability. Kanakuk's voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights or privileges that accompany its recognized status as a church. Kanakuk continues to operate in all ways as a church described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code.