Civic Intelligence

Lift

990 • Fiscal year 2020 • EIN 20-5001347

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 29, 2020

29582 AventuraRancho Santa Margarita, CA 92688

(949) 589-4504

Siviq Scores

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

Liabilities / Assets

100th percentile

4.19x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.59x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

30th percentile

-3.4%

Higher net margin than 30% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

85th percentile

45%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

3.8%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$238,100

Up $74,086 (+45%) from 2019

Net Assets

Down

-$760,078

Down $56,437 (-8.0%) from 2019

Liabilities

Up

$998,178

Up $130,523 (+15%) from 2019

Revenue

Up

$1,678,165

Up $61,471 (+3.8%) from 2019

Expenses

Down

$1,734,602

Down $248,674 (-13%) from 2019

Net Income

Up

-$56,437

Up $310,145 (+85%) from 2019

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

2020

Assets$238,100
Liabilities$998,178
Net Assets-$760,078

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

2020

Revenue$1,678,165
Expenses$1,734,602
Net Income-$56,437
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 29, 2020
Return Version
2019v5.0
Gross Receipts
$1,678,165
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$153,230$236,027▲ $82,797
Prepaid Expenses and Deferred Charges$5,992--
Savings and Temporary Cash Investments$3,620$2,073▼ $1,547
Accounts Receivable$1,172--
Rtn Earn Endowment Incm Other Fnds$-703,641$-760,078▼ $56,437
Total Assets$164,014$238,100▲ $74,086
Liabilities
Other Liabilities$749,063$693,854▼ $55,209
Unsecured Notes Loans Payable$118,592$304,324▲ $185,732
Total Liabilities$867,655$998,178▲ $130,523
Net Assets / Fund Balance
Total Net Assets Fund Balance$-703,641$-760,078▼ $56,437
Total Liabilities and Net Assets / Fund Balance$164,014$238,100▲ $74,086
Compensation and Service Providers

Board Members and Trustees

NameTitle
David WilliamsChairman
Phillip E LewisCEO/presiden
Ashley PowellSecretary
Scott JacksonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$135,450
Program Service Revenue
$1,542,681
Investment Income
$34
Other Revenue
$0
All Other Contributions
$135,450
Change in Net Assets
$-56,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,129,802
Other Expenses$604,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,047,318--$1,047,318
Occupancy$219,001--$219,001
Insurance$166,554--$166,554
Payroll Taxes$82,484--$82,484
Office Expenses$69,482--$69,482
Fees for Services Other$19,361--$19,361
Information Technology$12,747--$12,747
All Other Expenses$3,434--$3,434
Interest$2,665--$2,665
Advertising$2,172--$2,172
Other Expenses$2,099--$2,099
Fees for Services Accounting$1,250--$1,250
Total Functional Expenses$1,734,602$0$0$1,734,602
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$693,854
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
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, Page 6, Part VI, Line 11B

The tax return was prepared and reviewed 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 copy of the filed return will be distributed to all officers, directions, trustees, and board of committee members.

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, Line 15A

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

Form 990, Page 6, Part VI, Line 19

Governing documents are made availabe to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Christian Schools
EIN
20-5001347
Phone
9495894504
Address
29582 AVENTURA, RANCHO SANTA MARGARITA, CA 92688

Signing Officer

Name
Phillip E Lewis
Title
CEO/president
Phone
9495894504
Signed
2020-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip E Lewis
Formed
2014
Legal Domicile
CA
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Jelena S Allen CPA Corp
Address
23881 VIA FABRICANTE STE 521, MISSION VIEJO, CA 92691
Preparer
Jelena S Allen CPA Cva
Phone
9497662741
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

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

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SERVE FAMILIES WHO DESIRE FOR THEIR CHILDREN AN EDUCATION THAT IS DISTINCTLY CHRISTIAN BY PROVIDING A BIBLICALLY INTEGRATED ACADEMIC PROGRAM IN A GODLY AND LOVING CLASSROOM ENVIRONMENT AND SAFE CAMPUS SETTING WITH QUALIFIED AND COMMITTED FACULTY AND STAFF WHO TRAIN STUDENTS TO IDENTIFY AND ACHIEVE THEIR GOD-GIVEN POTENTIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN WAS PREPARED AND REVIEWED 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 COPY OF THE FILED RETURN WILL BE DISTRIBUTED TO ALL OFFICERS, DIRECTIONS, TRUSTEES, AND BOARD OF COMMITTEE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NONE OF THE VOTING BOARD OF MEMBERS RECEIVE COMPENSATION NOR DERIVE INDIRECT BENEFITS TO FAMILY MEMBERS OR BUSINESSES WITH WHICH THE PERSON IS CLOSELY ASSOCIATED. THEREFORE, THERE IS NO CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE CEO AND KEY EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES WITH NO CONFLICTS OF INTEREST USING DATA OF COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01678165
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0164014
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0238100
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0118592
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0304324
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt029582 AVENTURA
IRS990/USAddress/CityNm0RANCHO SANTA MARGARITA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092688
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.RSMCHRISTIANSCHOOL.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILLIP E LEWIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09495894504
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY CHRISTIAN SCHOOLS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RANCHO SANTA MARGARITA CHRISTIAN
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0205001347
ReturnHeader/Filer/PhoneNum09495894504
ReturnHeader/Filer/USAddress/AddressLine1Txt029582 AVENTURA
ReturnHeader/Filer/USAddress/CityNm0RANCHO SANTA MARGARITA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092688
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0662B5C0F5B6A40227605FD9D5B241E0DF944119D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0662B5C0F5B6A40227605FD9D5B241E0DF944119D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-10-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm018:39:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463117229
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JELENA S ALLEN CPA CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023881 VIA FABRICANTE STE 521
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MISSION VIEJO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092691
ReturnHeader/PreparerPersonGrp/PhoneNum09497662741
ReturnHeader/PreparerPersonGrp/PreparationDt02020-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JELENA S ALLEN CPA CVA
ReturnHeader/ReturnTs02020-10-05T18:39:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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
2020Detailed filing. Detailed filing data is available for this year.$0.24$1.00$0.76$1.68$1.73$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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