Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
EIN 27-0232033 • 501(c)3 • Thousand Oaks, CA
Profile
Provide middle-school aged children Christian educational opportunities to supplement their academic experience.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 54.1% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Down$115,953
Down $58,877 (-34%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$115,953
Down $6,237 (-5.1%) from 2023
Revenue
Up$172,147
Up $2,837 (+1.7%) from 2023
Expenses
Down$178,384
Down $34,195 (-16%) from 2023
Net Income
Up-$6,237
Up $37,032 (+86%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Provide middle-school aged children Christian educational opportunities to supplement their academic experience.
| Description | Grants | Expenses |
|---|---|---|
| Provide middle-school aged children Christian educational opportunities to supplement and augment their academic expierence and other related experiences | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Laurie B Gourley | Executive Director | FT | $78,881 | - | $78,881 |
| Karen Shurtz | Trustee | PT | $0 | - | - |
| Elaine Yamasaki | Trustee | PT | $0 | - | - |
| Rick Shurtz | Trustee | - | $0 | - | - |
| Craig Hickerson | Trustee | - | $0 | - | - |
“Advertising and Promotion $378”
“Office Expenses $444”
“Information Technology $3280”
“Insurance $5346”
“Faculty & Staff Expenses $2991”
“Prior Year Expense (AJE) $2153”
“65020 Bank Fees & Service $1364”
“Graduation Net $1018”
“60213 Gusto - Payroll Fee $652”
“60101 Books $531”
“40271 Book Fee Expenses $500”
“Extended Care Income $250”
“60110 Classroom Supplies $205”
“60130 Open House Expense $35”
“MMC Processing Fees $15”
“MMC Required Training $12”
“Yearbook Net $3”
“Accounts Receivable - Beginning $5280 Accounts Receivable - Ending $20”
“Deferred Revenue - Beginning $52640 Deferred Revenue - Ending $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Elaine Hickerson |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8054104046 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 801 Knollwood Drive |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Thousand Oaks |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91320 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 169550 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 115933 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1855 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6237 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1083 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 174830 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 115953 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 172147 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4084 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 122190 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 115953 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 122190 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 115953 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 35.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 78881 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Karen Shurtz |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Elaine Yamasaki |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Rick Shurtz |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Laurie B Gourley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Craig Hickerson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5280 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 20 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19177 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Provide middle-school aged children Christian educational opportunities to supplement their academic experience. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 113 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 166208 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Provide middle-school aged children Christian educational opportunities to supplement and augment their academic expierence and other related experiences |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 146511 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 52640 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 178384 |
| IRS990EZ/TotalRevenueAmt | 0 | 172147 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.lomsaa.com |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1855 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7104 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16936 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1665 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6050 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 33610 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 428 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 428 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 166208 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 167156 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 154165 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 133575 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 188468 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 809572 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 428 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 428 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00050 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00050 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99950 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99950 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 843182 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 168063 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 174260 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 171101 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 135240 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 194518 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 843182 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 168063 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 174260 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 171101 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 135240 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 194946 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 843610 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $378 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $444 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Information Technology $3280 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $5346 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Faculty & Staff Expenses $2991 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Prior Year Expense (AJE) $2153 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 65020 Bank Fees & Service $1364 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Graduation Net $1018 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | 60213 Gusto - Payroll Fee $652 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | 60101 Books $531 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | 40271 Book Fee Expenses $500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Extended Care Income $250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | 60110 Classroom Supplies $205 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | 60130 Open House Expense $35 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | MMC Processing Fees $15 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | MMC Required Training $12 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Yearbook Net $3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Accounts Receivable - Beginning $5280 Accounts Receivable - Ending $20 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Deferred Revenue - Beginning $52640 Deferred Revenue - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Expenses.14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Total Liabilities.1003 |
| ReturnHeader/BuildTS | 0 | 2024-08-08 14:25:15Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Elaine Hickerson |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-09-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Living Oaks Middle School Academic |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Alliance |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIVI |
| ReturnHeader/Filer/EIN | 0 | 270232033 |
| ReturnHeader/Filer/PhoneNum | 0 | 8054104046 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 801 Knollwood Drive |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Thousand Oaks |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 91320 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 833513990 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Law Office of JT Gillingham |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 515 Marin Street Suite 414 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Thousand Oaks |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91361 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8054332227 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Jeffrey T Gillingham |
| ReturnHeader/ReturnTs | 0 | 2024-09-13T09:16:54-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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