Civic Intelligence

West Fallowfield Christian School

990 • Fiscal year 2016 • EIN 23-6004414

Jun 01, 2015 to May 31, 2016 • Filed on Oct 06, 2016

795 Fallowfield RdAtglen, PA 19310

(610) 593-5011

Siviq Scores

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

Liabilities / Assets

57th percentile

0.15x

Higher debt load relative to assets than 57% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.27x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

35th percentile

-2.2%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

41st percentile

-0.7%

Faster asset growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,992,319

Down $13,154 (-0.7%) from 2015

Net Assets

Down

$1,683,808

Down $27,824 (-1.6%) from 2015

Liabilities

Up

$308,511

Up $14,670 (+5.0%) from 2015

Revenue

Up

$1,158,458

Up $111,452 (+11%) from 2015

Expenses

Up

$1,183,437

Up $77,968 (+7.1%) from 2015

Net Income

Up

-$24,979

Up $33,484 (+57%) from 2015

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$0Assets 2014: $2,089,059Liabilities 2014: $288,965Net Assets 2014: $1,800,0942014Assets 2015: $2,005,473Liabilities 2015: $293,841Net Assets 2015: $1,711,6322015Assets 2016: $1,992,319Liabilities 2016: $308,511Net Assets 2016: $1,683,8082016Assets 2017: $1,988,823Liabilities 2017: $313,488Net Assets 2017: $1,675,3352017Assets 2018: $1,915,911Liabilities 2018: $263,010Net Assets 2018: $1,652,9012018Assets 2019: $1,805,450Liabilities 2019: $262,308Net Assets 2019: $1,543,1422019Assets 2020: $1,857,825Liabilities 2020: $419,705Net Assets 2020: $1,438,1202020Assets 2021: $1,948,693Liabilities 2021: $245,565Net Assets 2021: $1,703,1282021Assets 2022: $1,859,770Liabilities 2022: $176,997Net Assets 2022: $1,682,7732022Assets 2023: $1,859,616Liabilities 2023: $174,865Net Assets 2023: $1,684,7512023Assets 2024: $1,903,031Liabilities 2024: $190,409Net Assets 2024: $1,712,6222024

Highlighted filing

2016

Assets$1,992,319
Liabilities$308,511
Net Assets$1,683,808

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,172,934Expenses 2014: $1,114,549Net Income 2014: $58,3852014Revenue 2015: $1,047,006Expenses 2015: $1,105,469Net Income 2015: -$58,4632015Revenue 2016: $1,158,458Expenses 2016: $1,183,437Net Income 2016: -$24,9792016Revenue 2017: $1,212,328Expenses 2017: $1,222,596Net Income 2017: -$10,2682017Revenue 2018: $1,260,065Expenses 2018: $1,273,704Net Income 2018: -$13,6392018Revenue 2019: $1,243,588Expenses 2019: $1,352,673Net Income 2019: -$109,0852019Revenue 2020: $1,157,221Expenses 2020: $1,262,305Net Income 2020: -$105,0842020Revenue 2021: $1,191,766Expenses 2021: $929,382Net Income 2021: $262,3842021Revenue 2022: $1,252,703Expenses 2022: $1,269,437Net Income 2022: -$16,7342022Revenue 2023: $1,370,812Expenses 2023: $1,373,221Net Income 2023: -$2,4092023Revenue 2024: $1,503,266Expenses 2024: $1,481,510Net Income 2024: $21,7562024

Highlighted filing

2016

Revenue$1,158,458
Expenses$1,183,437
Net Income-$24,979
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Oct 6, 2016
Return Version
2015v2.1
Gross Receipts
$1,201,283
Mission and Program Overview

Mission

West fallowfield christian schools mission is to partner with christian parents and churches to provide a strong academic and spiritual foundation for students in preschool through eighth grade. Our school exists to nurture our children in faith-infused opportunities that are grounded in scripture and filled with prayer and praise.

Education of students preschool through eighth grade in a christian environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,722,426$1,692,257▼ $30,169
Cash and Non-Interest-Bearing Accounts$173,144$215,038▲ $41,894
Investments in Publicly Traded Securities$51,713$40,468▼ $11,245
Accounts Receivable$46,585$36,609▼ $9,976
Prepaid Expenses and Deferred Charges$11,605$7,947▼ $3,658
Total Assets$2,005,473$1,992,319▼ $13,154
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,000$250,000→ $0
Accounts Payable and Accrued Expenses$22,935$51,149▲ $28,214
Deferred Revenue$20,906$7,362▼ $13,544
Total Liabilities$293,841$308,511▲ $14,670
Net Assets / Fund Balance
Unrestricted Net Assets$1,657,765$1,634,572▼ $23,193
Permanently Rstr Net Assets$53,867$49,236▼ $4,631
Total Net Assets Fund Balance$1,711,632$1,683,808▼ $27,824
Total Liabilities and Net Assets / Fund Balance$2,005,473$1,992,319▼ $13,154

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,403,567$1,127,725$2,531,292
Equipment$20,994$249,488$270,482
Land$225,000-$225,000
Leasehold Improvements$42,696$75,248$117,944
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cindy RohrerChairman
Tina BareVice-chair
Bonnie MillerDirector
Liz EckmanDirector
Ming YuDirector
Rebecca HowellDirector
Shawn WareDirector
Matthew HersheyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$206,570
Program Service Revenue
$846,123
Investment Income
$1,361
Other Revenue
$104,404
All Other Contributions
$206,570
Change in Net Assets
$-24,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$723,966
Other Expenses$336,372
Grants and Similar Amounts Paid$123,099
Total Fundraising Expense$34,940
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$522,138$110,740$28,599$661,477
Grants to Domestic Individuals$123,099--$123,099
Insurance$70,057$11,572$768$82,397
Depreciation Depletion$73,851$3,887-$77,738
Occupancy$65,487$3,446-$68,933
Payroll Taxes$39,049$8,217$2,122$49,388
Pension Plan Contributions$10,456$2,073$572$13,101
Conferences and Meetings$11,332--$11,332
Fees for Services Accounting-$9,103-$9,103
Interest$8,750--$8,750
Office Expenses$1,287$5,912-$7,199
Other Expenses$3,779$7,804-$3,779
Advertising--$2,879$2,879
Fees for Service Investment Mgmnt Fees-$685-$685
Total Functional Expenses$985,058$163,439$34,940$1,183,437
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$137,919
Fundraising Direct Expenses$42,825
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$33,123$33,123$5,392$27,731
Golf Tournament$32,213$32,213$12,960$19,253
Total Events$137,919$137,919$42,825$95,094
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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

Form 990 is reviewed by finance committee before filing, but not by each member of the board of directors.

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

The finance committee reviews and recommends any compensation changes for the school principal, teachers, and support staff. All salary changes are approved by the school board.

Form 990, Page 6, Part VI, Line 19

The school does not make governing documents or internal policy statements available to the public. Financial records are available upon request. Yearly budgets are presented to families of the students.

Filing and Contact Details

Filer

Filer Name
West Fallowfield Christian School
EIN
23-6004414
Phone
6105935011
Address
795 FALLOWFIELD RD, ATGLEN, PA 19310

Signing Officer

Name
Robert Martin
Title
Principal
Phone
6105935011
Signed
2016-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Martin
Formed
1975
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
37
Volunteers
35

Preparer

Firm
Hostetter & Hostetter CPA
Address
40 FRIENDLY DRIVE, QUARRYVILLE, PA 17566
Preparer
Christopher C Ployd CPA
Phone
7172842468
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

West fallowfield christian schools mission is to partner with christian parents and churches to provide a strong academic and spiritual foundation for students in preschool through eighth grade. Our school exists to nurture our children in faith-infused opportunities that are grounded in scripture and filled with prayer and praise.

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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0225000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt042696
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt01692257
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NOTICES ARE PLACED IN SEVERAL NEWSPAPERS OR GENERAL CIRCULATION IN THE SURROUNDING COMMUNITIES FOR THE PURPOSE OF INVITING PROSPECTIVE STUDENTS TO ATTEND AN OPEN HOUSE ON THE SCHOOL'S CAMPUS. THE NOTICES CONTAIN LANGUAGE SPECIFICALLY DESCRIBING THE SCHOOL'S NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PA GRANT RECEIVED FOR TEXTBOOKS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt032213
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt033123
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt032213
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt072583
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0137919
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt095094
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt024473
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt042825
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0TUITION REDUCT
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS AND FINANCIAL AID ARE AWARDED SOLELY FOR THE PURPOSE OF ATTENDING THE SCHOOL. APPLICATIONS FOR SCHOLARSHIPS AND FINANCIAL AID ARE SUBMITTED BY PARENTS/GUARDIANS OF STUDENTS ACCEPTED FOR ADMISSION. THE AMOUNT OF AID AVAILABLE IS BASED UPON THE LEVEL OF DONATIONS RECEIVED FROM THE PUBLIC. THE FINANCE COMMITTEE MAKES FINAL SELECTIONS OF THE AMOUNT OF AID EACH STUDENT CAN BE OFFERED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WEST FALLOWFIELD CHRISTIAN SCHOOLS MISSION IS TO PARTNER WITH CHRISTIAN PARENTS AND CHURCHES TO PROVIDE A STRONG ACADEMIC AND SPIRITUAL FOUNDATION FOR STUDENTS IN PRESCHOOL THROUGH EIGHTH GRADE. OUR SCHOOL EXISTS TO NURTURE OUR CHILDREN IN FAITH-INFUSED OPPORTUNITIES THAT ARE GROUNDED IN SCRIPTURE AND FILLED WITH PRAYER AND PRAISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY FINANCE COMMITTEE BEFORE FILING, BUT NOT BY EACH MEMBER OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE REVIEWS AND RECOMMENDS ANY COMPENSATION CHANGES FOR THE SCHOOL PRINCIPAL, TEACHERS, AND SUPPORT STAFF. ALL SALARY CHANGES ARE APPROVED BY THE SCHOOL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL DOES NOT MAKE GOVERNING DOCUMENTS OR INTERNAL POLICY STATEMENTS AVAILABLE TO THE PUBLIC. FINANCIAL RECORDS ARE AVAILABLE UPON REQUEST. YEARLY BUDGETS ARE PRESENTED TO FAMILIES OF THE STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalProgramServiceRevenueAmt0846123
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01158458
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0795 FALLOWFIELD ROAD
IRS990/USAddress/CityNm0ATGLEN
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019310
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.WFCS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z

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