Civic Intelligence

Longmont Christian School Inc.

990 • Fiscal year 2019 • EIN 20-4196658

Aug 01, 2018 to Jul 31, 2019 • Filed on Mar 13, 2020

1440 Collyer StLongmont, CO 80501

(303) 776-3254

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.59x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

0.51x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

23rd percentile

-3.7%

Faster asset growth than 23% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

80th percentile

28%

Faster revenue growth than 80% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,443,732

Down $55,732 (-3.7%) from 2018

Net Assets

Up

$585,156

Up $193,706 (+49%) from 2018

Liabilities

Down

$858,576

Down $249,438 (-23%) from 2018

Revenue

Up

$1,691,880

Up $370,684 (+28%) from 2018

Expenses

Up

$1,498,974

Up $136,497 (+10%) from 2018

Net Income

Up

$192,906

Up $234,187 (+567%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $87,915Liabilities 2011: $141,050Net Assets 2011: -$53,1352011Assets 2012: $45,540Liabilities 2012: $100,328Net Assets 2012: -$54,7882012Assets 2013: $1,020,817Liabilities 2013: $116,627Net Assets 2013: $904,1902013Assets 2014: $1,620,725Liabilities 2014: $773,606Net Assets 2014: $847,1192014Assets 2015: $1,575,319Liabilities 2015: $723,045Net Assets 2015: $852,2742015Assets 2016: $1,508,586Liabilities 2016: $736,209Net Assets 2016: $772,3772016Assets 2017: $1,496,717Liabilities 2017: $911,409Net Assets 2017: $585,3082017Assets 2018: $1,499,464Liabilities 2018: $1,108,014Net Assets 2018: $391,4502018Assets 2019: $1,443,732Liabilities 2019: $858,576Net Assets 2019: $585,1562019Assets 2020: $1,520,354Liabilities 2020: $1,025,800Net Assets 2020: $494,5542020Assets 2021: $2,181,941Liabilities 2021: $1,088,344Net Assets 2021: $1,093,5972021Assets 2022: $1,528,503Liabilities 2022: $763,822Net Assets 2022: $764,6812022Assets 2023: $1,579,981Liabilities 2023: $713,444Net Assets 2023: $866,5372023Assets 2024: $1,629,054Liabilities 2024: $661,160Net Assets 2024: $967,8942024Assets 2025: $1,706,376Liabilities 2025: $651,677Net Assets 2025: $1,054,6992025

Highlighted filing

2019

Assets$1,443,732
Liabilities$858,576
Net Assets$585,156

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,195,2852011Revenue 2012: $1,199,897Expenses 2012: $1,201,550Net Income 2012: -$1,6532012Expenses 2013: $1,211,7222013Revenue 2014: $1,384,957Expenses 2014: $1,442,028Net Income 2014: -$57,0712014Revenue 2015: $1,390,832Expenses 2015: $1,385,677Net Income 2015: $5,1552015Revenue 2016: $1,259,023Expenses 2016: $1,338,920Net Income 2016: -$79,8972016Revenue 2017: $1,202,226Expenses 2017: $1,389,295Net Income 2017: -$187,0692017Revenue 2018: $1,321,196Expenses 2018: $1,362,477Net Income 2018: -$41,2812018Revenue 2019: $1,691,880Expenses 2019: $1,498,974Net Income 2019: $192,9062019Revenue 2020: $1,538,288Expenses 2020: $1,628,890Net Income 2020: -$90,6022020Revenue 2021: $2,202,928Expenses 2021: $1,603,885Net Income 2021: $599,0432021Revenue 2022: $1,374,109Expenses 2022: $1,703,025Net Income 2022: -$328,9162022Revenue 2023: $1,938,870Expenses 2023: $1,837,014Net Income 2023: $101,8562023Revenue 2024: $1,771,611Expenses 2024: $1,670,254Net Income 2024: $101,3572024Revenue 2025: $2,049,593Expenses 2025: $1,962,788Net Income 2025: $86,8052025

Highlighted filing

2019

Revenue$1,691,880
Expenses$1,498,974
Net Income$192,906
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Mar 13, 2020
Return Version
2018v3.1
Gross Receipts
$1,691,880
Mission and Program Overview

Mission

Provide quality christian education built on a firm foundation of biblical truths and academic excellence to prepare our students for successful christian living

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,405,994$1,416,302▲ $10,308
Loans From Officers Directors$50,000$50,000→ $0
Savings and Temporary Cash Investments$25,402$0▼ $25,402
Intangible Assets$18,089$22,460▲ $4,371
Cash and Non-Interest-Bearing Accounts$49,979$4,970▼ $45,009
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,499,464$1,443,732▼ $55,732
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$659,245$645,687▼ $13,558
Deferred Revenue$204,315--
Other Liabilities-$152,420-
Unsecured Notes Loans Payable$142,599--
Accounts Payable and Accrued Expenses$51,855$10,469▼ $41,386
Total Liabilities$1,108,014$858,576▼ $249,438
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$508,296-
Unrestricted Net Assets$391,450$76,860▼ $314,590
Total Net Assets Fund Balance$391,450$585,156▲ $193,706
Total Liabilities and Net Assets / Fund Balance$1,499,464$1,443,732▼ $55,732

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,128,820$215,162$1,343,982
Land$163,524-$163,524
Leasehold Improvements$93,743-$93,743
Equipment$8,872$77,855$86,727
Other Land Buildings$21,343$52,075$73,418
Compensation and Service Providers

Board Members and Trustees

NameTitle
John ShellenbergerPresident
Nick CadyVice President
Chris GunliksenMember
Matt EldredMember
Tim BetschMember
Mark ShaeferSecretary
La Don KeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$643,425
Program Service Revenue
$1,048,338
Investment Income
$117
Other Revenue
$0
All Other Contributions
$631,412
Change in Net Assets
$192,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,166,074
Other Expenses$332,900
Total Fundraising Expense$28,679
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$935,913$143,140$22,021$1,101,074
Occupancy$111,449$17,045$2,622$131,116
Office Expenses$83,137$12,715$1,956$97,808
Current Officers, Directors, Trustees, and Key Employees-$65,000-$65,000
Depreciation Depletion$37,786$5,779$889$44,454
Fees for Services Accounting$31,153$4,764$733$36,650
Insurance$19,105$2,922$450$22,477
Advertising$260$40$6$306
Fees for Services Other$76$11$2$89
Total Functional Expenses$1,218,879$251,416$28,679$1,498,974
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$50,000$50,000→ $0
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Guaranty LOC$77,230
prepaid tuition$74,853
payroll$337
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Board of directors provided with copy to review before filing

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available to public upon request during school's normal business hours

Filing and Contact Details

Filer

Filer Name
Longmont Christian School
EIN
20-4196658
Phone
3037763254
Address
1440 COLLYER ST, LONGMONT, CO 80501

Signing Officer

Name
La Don Kee
Title
Treasurer
Signed
2020-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Shellenberger
Formed
2005
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
69
Volunteers
60

Preparer

Firm
Kristi L Hattig CPA LLC
Address
710 TENACITY DRIVE STE 101, LONGMONT, CO 80504-7316
Preparer
Kristi L Hattig CPA
Phone
3036789286
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0John Shellenberger
IRS990/PriorPeriodAdjustmentsAmt0800
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND SCHOOL FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01048338
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01048338
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0348516
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt086
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0331567
IRS990/PYOtherRevenueAmt076239
IRS990/PYProgramServiceRevenueAmt0896355
IRS990/PYRevenuesLessExpensesAmt0-41281
IRS990/PYSalariesCompEmpBnftPaidAmt01028880
IRS990/PYTotalExpensesAmt01362477
IRS990/PYTotalProfFndrsngExpnsAmt02030
IRS990/PYTotalRevenueAmt01321196
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0192906
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025402
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01128820
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0215162
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01343982
IRS990ScheduleD/EquipmentGrp/BookValueAmt08872
IRS990ScheduleD/EquipmentGrp/DepreciationAmt077855
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086727
IRS990ScheduleD/LandGrp/BookValueAmt0163524
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0163524
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt093743
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt093743
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021343
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052075
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt073418
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt077230
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1337
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt274853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Guaranty LOC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2prepaid tuition
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01416302
IRS990ScheduleD/TotalLiabilityAmt0152420
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NON-DISCRIMINATION POLICY IS POSTED IN MULTIPLE PLACES ON WEBSITE AND INCLUDED IN APPLICATION MATERIALS FOR BOTH STUDENT ENROLLMENT AND EMPLOYMENT
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt050000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0John Shellenberger
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS PROVIDED WITH COPY TO REVIEW BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE TO PUBLIC UPON REQUEST DURING SCHOOL'S NORMAL BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0508296
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01499464
IRS990/TotalAssetsEOYAmt01443732
IRS990/TotalAssetsGrp/BOYAmt01499464
IRS990/TotalAssetsGrp/EOYAmt01443732
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0643425
IRS990/TotalEmployeeCnt069
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028679
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0251416
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01218879
IRS990/TotalFunctionalExpensesGrp/TotalAmt01498974
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01108014
IRS990/TotalLiabilitiesEOYAmt0858576
IRS990/TotalLiabilitiesGrp/BOYAmt01108014
IRS990/TotalLiabilitiesGrp/EOYAmt0858576
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0391450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0585156
IRS990/TotalProgramServiceExpensesAmt01218879
IRS990/TotalProgramServiceRevenueAmt01048338
IRS990/TotalRevenueGrp/ExclusionAmt01048455
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01691880
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01499464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01443732
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.71$0.65$1.05$2.05$1.96$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.63$0.66$0.97$1.77$1.67$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.71$0.87$1.94$1.84$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.76$0.76$1.37$1.70$0.33
2021Detailed filing. Detailed filing data is available for this year.$2.18$1.09$1.09$2.20$1.60$0.60
2020Detailed filing. Detailed filing data is available for this year.$1.52$1.03$0.49$1.54$1.63$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.44$0.86$0.59$1.69$1.50$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.50$1.11$0.39$1.32$1.36$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.91$0.59$1.20$1.39$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.74$0.77$1.26$1.34$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.58$0.72$0.85$1.39$1.39$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.62$0.77$0.85$1.38$1.44$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.12$0.90$1.21
2012Summary only. Only limited summary data is available for this year.$0.05$0.10$0.05$1.20$1.20$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.14$0.05$1.20