Civic Intelligence

Lift

990 • Fiscal year 2019 • EIN 20-5001347

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 19, 2020

29582 AventuraRancho Santa Margarita, CA 92688

(562) 404-7996

Siviq Scores

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

Liabilities / Assets

100th percentile

5.29x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.54x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

12th percentile

-23%

Higher net margin than 12% 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

91st percentile

50%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

16th percentile

-18%

Faster revenue growth than 16% of similar nonprofits.

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

Assets

Up

$164,014

Up $54,543 (+50%) from 2018

Net Assets

Down

-$703,641

Down $366,582 (-109%) from 2018

Liabilities

Up

$867,655

Up $421,125 (+94%) from 2018

Revenue

Down

$1,616,694

Down $352,294 (-18%) from 2018

Expenses

Down

$1,983,276

Down $65,688 (-3.2%) from 2018

Net Income

Down

-$366,582

Down $286,606 (-358%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2014: $1,434,480Liabilities 2014: $1,345,891Net Assets 2014: $88,5892014Assets 2015: $544,265Liabilities 2015: $425,733Net Assets 2015: $118,5322015Assets 2016: $371,499Liabilities 2016: $403,938Net Assets 2016: -$32,4392016Assets 2017: $126,899Liabilities 2017: $383,982Net Assets 2017: -$257,0832017Assets 2018: $109,471Liabilities 2018: $446,530Net Assets 2018: -$337,0592018Assets 2019: $164,014Liabilities 2019: $867,655Net Assets 2019: -$703,6412019Assets 2020: $238,100Liabilities 2020: $998,178Net Assets 2020: -$760,0782020Assets 2021: $828,899Liabilities 2021: $1,412,125Net Assets 2021: -$583,2262021Assets 2022: $1,449,603Liabilities 2022: $1,585,896Net Assets 2022: -$136,2932022Assets 2023: $1,435,429Liabilities 2023: $1,574,264Net Assets 2023: -$138,8352023Assets 2024: $1,690,244Liabilities 2024: $680,554Net Assets 2024: $1,009,6902024Assets 2025: $1,971,029Liabilities 2025: $914,133Net Assets 2025: $1,056,8962025

Highlighted filing

2019

Assets$164,014
Liabilities$867,655
Net Assets-$703,641

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $191,306Expenses 2014: $318,547Net Income 2014: -$127,2412014Revenue 2015: $1,784,924Expenses 2015: $1,770,230Net Income 2015: $14,6942015Revenue 2016: $1,794,920Expenses 2016: $1,945,891Net Income 2016: -$150,9712016Revenue 2017: $1,878,579Expenses 2017: $2,103,223Net Income 2017: -$224,6442017Revenue 2018: $1,968,988Expenses 2018: $2,048,964Net Income 2018: -$79,9762018Revenue 2019: $1,616,694Expenses 2019: $1,983,276Net Income 2019: -$366,5822019Revenue 2020: $1,678,165Expenses 2020: $1,734,602Net Income 2020: -$56,4372020Revenue 2021: $2,639,818Expenses 2021: $2,462,966Net Income 2021: $176,8522021Revenue 2022: $3,670,859Expenses 2022: $3,223,926Net Income 2022: $446,9332022Revenue 2023: $3,497,458Expenses 2023: $3,500,000Net Income 2023: -$2,5422023Revenue 2024: $4,520,655Expenses 2024: $3,697,694Net Income 2024: $822,9612024Revenue 2025: $4,013,397Expenses 2025: $4,120,435Net Income 2025: -$107,0382025

Highlighted filing

2019

Revenue$1,616,694
Expenses$1,983,276
Net Income-$366,582
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 19, 2020
Return Version
2018v3.1
Gross Receipts
$1,616,694
Mission and Program Overview

Mission

To serve families who desire for their children to have an education that is distinctly christian by providing a biblically integrated academic program provided by godly and committed faculty and staff.

To serve families who desire for their children to have an education that is distinctly christian by providing a bibilically intergrated academic program provided by godly and committed faculty and staff.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$106,144$153,230▲ $47,086
Prepaid Expenses and Deferred Charges$3,327$5,992▲ $2,665
Savings and Temporary Cash Investments-$3,620-
Accounts Receivable-$1,172-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-337,059$-703,641▼ $366,582
Total Assets$109,471$164,014▲ $54,543
Liabilities
Other Liabilities$0$749,063▲ $749,063
Accounts Payable and Accrued Expenses$446,530--
Unsecured Notes Loans Payable-$118,592-
Total Liabilities$446,530$867,655▲ $421,125
Net Assets / Fund Balance
Total Net Assets Fund Balance$-337,059$-703,641▼ $366,582
Total Liabilities and Net Assets / Fund Balance$109,471$164,014▲ $54,543
Compensation and Service Providers

Board Members and Trustees

NameTitle
William CummingsChairman
David WilliamsSecretary
Jeff DailyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$115,043
Program Service Revenue
$1,501,622
Investment Income
$29
Other Revenue
$0
All Other Contributions
$115,043
Change in Net Assets
$-366,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,327,020
Other Expenses$656,256
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,227,524--$1,227,524
Occupancy$241,251--$241,251
Insurance$150,722--$150,722
Payroll Taxes$99,496--$99,496
Office Expenses$25,850--$25,850
Fees for Services Other$22,367--$22,367
Other Expenses$17,630--$17,630
All Other Expenses$5,177--$5,177
Advertising$2,691--$2,691
Total Functional Expenses$1,983,276$0$0$1,983,276
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Revenues$749,063
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
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, Section B, Line 11B

The return was prepared and reviewd by an independent cpa outside the organization. The organization's accountant then emails a copy of the final version of the 990 to the officers of the organization for review before it is filed. A opy of the filed return will be distributed to all officers, directors, trustees, and board of committee members.

Form 990, Part VI, Section B, Line 12

None of the voting board of member receive compensation nor derive indirect benefits to family members or businesses with which the person is closley associated. Therefore, there is no conflict of interest.

Form 990, Part VI, Section B, Line 15

Compensation of the ceo and key employees are reviewed and approved by the board of trustees with no conflict of interest using data of comparable positions at similarly situated organizations.

Form 990, Part VI, Section C, Line 18

To serve families who desire for thier childern an educaton that is distinctly christian by providing a biblically intergrated academic program in a godly and loving classroom environment and safe campus setting with qualified and commited faculty and staff who train students to identify and achieve their god-given potential.

Form 990, Part VI, Section C, Line 19

Tution revenue is recognized on accrual basis . All other transaction are recognized on the cash basis.

Filing and Contact Details

Filer

Filer Name
Community Christian Schools
EIN
20-5001347
Phone
5624047996
Address
29582 AVENTURA, RANCHO SANTA MARGARITA, CA 92688

Signing Officer

Name
Phil Lewis
Title
President
Phone
5624047996
Signed
2020-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Lewis
Formed
2014
Legal Domicile
CA
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Philip L Liberatore CPA
Address
16800 VALLEY VIEW AVENUE, LA MIRADA, CA 90638-5824
Preparer
Philip L Liberatore CPA
Phone
5624047996
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The non-profit's financial statements were prepared using a combination of the cash and accrual methods of accountung.

Raw XML Appendix311 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO SERVE FAMILIES WHO DESIRE FOR THIER CHILDERN AN EDUCATON THAT IS DISTINCTLY CHRISTIAN BY PROVIDING A BIBLICALLY INTERGRATED ACADEMIC PROGRAM IN A GODLY AND LOVING CLASSROOM ENVIRONMENT AND SAFE CAMPUS SETTING WITH QUALIFIED AND COMMITED FACULTY AND STAFF WHO TRAIN STUDENTS TO IDENTIFY AND ACHIEVE THEIR GOD-GIVEN POTENTIAL.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED EXTENDED AFTER SCHOOL CARE AND SUMMER PROGRAM WITH APPRPRIATE SUPERVISION AND ACTIVITIES FOR STUDENTS OF WORKING FAMILIES IN A SAFE CAMPUS SETTING.
IRS990/ProgSrvcAccomActy3Grp/Desc0BEYOND THE ACADEMIC NEEDS OF THE STUDENTS, THIER EDUCATIONAL EXPERINCE IS ENHANCED AND ENRICHED THROUGH INSTRUCTION AND PARTICIPATION IN ADDITIONAL PROGRAMS INCLUDING MUSIC,ART,FOREIGN LANGUAGE, SPORTS, PHYSICAL EDUCATION AND TECHNOLOGY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN WAS PREPARED AND REVIEWD BY AN INDEPENDENT CPA OUTSIDE THE ORGANIZATION. THE ORGANIZATION'S ACCOUNTANT THEN EMAILS A COPY OF THE FINAL VERSION OF THE 990 TO THE OFFICERS OF THE ORGANIZATION FOR REVIEW BEFORE IT IS FILED. A OPY OF THE FILED RETURN WILL BE DISTRIBUTED TO ALL OFFICERS, DIRECTORS, TRUSTEES, AND BOARD OF COMMITTEE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NONE OF THE VOTING BOARD OF MEMBER RECEIVE COMPENSATION NOR DERIVE INDIRECT BENEFITS TO FAMILY MEMBERS OR BUSINESSES WITH WHICH THE PERSON IS CLOSLEY ASSOCIATED. THEREFORE, THERE IS NO CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE CEO AND KEY EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES WITH NO CONFLICT OF INTEREST USING DATA OF COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO SERVE FAMILIES WHO DESIRE FOR THIER CHILDERN AN EDUCATON THAT IS DISTINCTLY CHRISTIAN BY PROVIDING A BIBLICALLY INTERGRATED ACADEMIC PROGRAM IN A GODLY AND LOVING CLASSROOM ENVIRONMENT AND SAFE CAMPUS SETTING WITH QUALIFIED AND COMMITED FACULTY AND STAFF WHO TRAIN STUDENTS TO IDENTIFY AND ACHIEVE THEIR GOD-GIVEN POTENTIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TUTION REVENUE IS RECOGNIZED ON ACCRUAL BASIS . ALL OTHER TRANSACTION ARE RECOGNIZED ON THE CASH BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE NON-PROFIT'S FINANCIAL STATEMENTS WERE PREPARED USING A COMBINATION OF THE CASH AND ACCRUAL METHODS OF ACCOUNTUNG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
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IRS990/TotalLiabilitiesGrp/EOYAmt0867655
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-337059
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-703641
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01983276
IRS990/TotalProgramServiceRevenueAmt01501622
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01501651
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01616694
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0109471
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0164014
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0118592
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt029582 AVENTURA
IRS990/USAddress/CityNm0RANCHO SANTA MARGARITA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092688
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.MISSIONHILLSCHRISTIANSCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PHIL LEWIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05624047996
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY CHRISTIAN SCHOOLS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MISSION HILLS CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0205001347
ReturnHeader/Filer/PhoneNum05624047996
ReturnHeader/Filer/USAddress/AddressLine1Txt029582 AVENTURA
ReturnHeader/Filer/USAddress/CityNm0RANCHO SANTA MARGARITA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092688
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05A70856FB37D60E71BF0992718283E8B1BF9694A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId054DDAB2AAD6FAEC89595FCCA64E4D65BB11588E0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.81.175.146
ReturnHeader/FilingSecurityInformation/IPDt02020-02-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm010:57:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330581402
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHILIP L LIBERATORE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016800 VALLEY VIEW AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA MIRADA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0906385824
ReturnHeader/PreparerPersonGrp/PhoneNum05624047996
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILIP L LIBERATORE CPA
ReturnHeader/ReturnTs02020-03-05T01:20:18-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.91$1.06$4.01$4.12$0.11
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.68$1.01$4.52$3.70$0.82
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$1.57$0.14$3.50$3.50$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$1.59$0.14$3.67$3.22$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$1.41$0.58$2.64$2.46$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$1.00$0.76$1.68$1.73$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.16$0.87$0.70$1.62$1.98$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.45$0.34$1.97$2.05$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.38$0.26$1.88$2.10$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.40$0.03$1.79$1.95$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.43$0.12$1.78$1.77$0.01
2014Summary only. Only limited summary data is available for this year.$1.43$1.35$0.09$0.19$0.32$0.13