Civic Intelligence

Loveland Classical Schools

990 • Fiscal year 2020 • EIN 27-5263381

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 11, 2021

3835 14th Street SWLoveland, CO 80537

(970) 541-1507

Siviq Scores

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

Liabilities / Assets

97th percentile

1.34x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

3.70x

Higher debt load relative to revenue than 91% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

18th percentile

$130,058

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

99th percentile

307%

Faster asset growth than 99% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

77th percentile

19%

Faster revenue growth than 77% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Up

$27,213,028

Up $20,533,090 (+307%) from 2019

Net Assets

Up

-$9,319,380

Up $1,082,536 (+10%) from 2019

Liabilities

Up

$36,532,408

Up $19,450,554 (+114%) from 2019

Revenue

Up

$9,878,379

Up $1,602,899 (+19%) from 2019

Expenses

Up

$8,398,379

Up $794,987 (+10%) from 2019

Net Income

Up

$1,480,000

Up $807,912 (+120%) from 2019

Historical Trend

Balance Sheet Trend

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

$40M$20M$0-$20MAssets 2015: $1,714,729Liabilities 2015: $6,611,690Net Assets 2015: -$4,896,9612015Assets 2016: $3,162,142Liabilities 2016: $8,112,526Net Assets 2016: -$4,950,3842016Assets 2017: $8,494,967Liabilities 2017: $15,957,548Net Assets 2017: -$7,462,5812017Assets 2018: $9,116,085Liabilities 2018: $20,190,089Net Assets 2018: -$11,074,0042018Assets 2019: $6,679,938Liabilities 2019: $17,081,854Net Assets 2019: -$10,401,9162019Assets 2020: $27,213,028Liabilities 2020: $36,532,408Net Assets 2020: -$9,319,3802020Assets 2021: $9,001,943Liabilities 2021: $15,265,903Net Assets 2021: -$6,263,9602021Assets 2022: $8,662,189Liabilities 2022: $11,610,709Net Assets 2022: -$2,948,5202022Assets 2023: $10,842,363Liabilities 2023: $12,153,594Net Assets 2023: -$1,311,2312023Assets 2024: $13,383,371Liabilities 2024: $13,897,884Net Assets 2024: -$514,5132024

Highlighted filing

2020

Assets$27,213,028
Liabilities$36,532,408
Net Assets-$9,319,380

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2015: $4,759,978Expenses 2015: $4,740,862Net Income 2015: $19,1162015Revenue 2016: $5,609,714Expenses 2016: $5,663,137Net Income 2016: -$53,4232016Revenue 2017: $5,993,405Expenses 2017: $8,505,602Net Income 2017: -$2,512,1972017Revenue 2018: $6,922,923Expenses 2018: $10,163,715Net Income 2018: -$3,240,7922018Revenue 2019: $8,275,480Expenses 2019: $7,603,392Net Income 2019: $672,0882019Revenue 2020: $9,878,379Expenses 2020: $8,398,379Net Income 2020: $1,480,0002020Revenue 2021: $9,762,112Expenses 2021: $7,183,213Net Income 2021: $2,578,8992021Revenue 2022: $10,286,150Expenses 2022: $6,970,710Net Income 2022: $3,315,4402022Revenue 2023: $12,227,448Expenses 2023: $10,590,159Net Income 2023: $1,637,2892023Revenue 2024: $13,183,268Expenses 2024: $12,386,550Net Income 2024: $796,7182024

Highlighted filing

2020

Revenue$9,878,379
Expenses$8,398,379
Net Income$1,480,000
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 11, 2021
Return Version
2019v5.1
Gross Receipts
$9,878,379
Mission and Program Overview

Mission

Loveland Classical Schools assists parents in developing young minds with virtuous character, critical thinking skills, and a passion for learning to become exceptional community stewards

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$320,750$19,511,087▲ $19,190,337
Savings and Temporary Cash Investments$2,477,125$5,372,884▲ $2,895,759
Accounts Receivable$119,623$264,350▲ $144,727
Cash and Non-Interest-Bearing Accounts$297,261$239,978▼ $57,283
Prepaid Expenses and Deferred Charges$23,511$65,782▲ $42,271
Total Assets$6,679,938$27,213,028▲ $20,533,090
Other Assets Total$3,441,668$1,758,947▼ $1,682,721
Liabilities
Mortgage Notes Payable Secured by Investment Property-$21,228,961-
Other Liabilities$16,587,834$14,363,259▼ $2,224,575
Accounts Payable and Accrued Expenses$491,736$923,724▲ $431,988
Deferred Revenue$2,284$16,464▲ $14,180
Total Liabilities$17,081,854$36,532,408▲ $19,450,554
Net Assets / Fund Balance
Net Assets With Donor Restrictions$320,750$492,364▲ $171,614
Net Assets Without Donor Restrictions$-10,722,666$-9,811,744▲ $910,922
Total Net Assets Fund Balance$-10,401,916$-9,319,380▲ $1,082,536
Total Liabilities and Net Assets / Fund Balance$6,679,938$27,213,028▲ $20,533,090

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,638,454$1,334,254$18,972,708
Land$1,349,835-$1,349,835
Leasehold Improvements$499,103$279,862$778,965
Equipment$23,695$109,256$132,951
Other Assets Org$1,758,947--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ian StoutExecutive DirectorFT$107,641$22,417$130,058

Board Members and Trustees

NameTitle
Howard WengerDirector/Chair
Kimberly BarnesPresident
Frank McArthurVice President
Carmen BeerninkDirector
Neil SpoonerDirector
Bruce FingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$540,498
Program Service Revenue
$9,273,030
Investment Income
$64,851
Other Revenue
$0
All Other Contributions
$23,019
Change in Net Assets
$1,480,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,878,379
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,878,379
Total Revenue per Form 990
$9,878,379
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,967,762
Other Expenses$3,430,617
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,337,797$370,866-$3,708,663
Interest$843,147$148,791-$991,938
Pension Plan Contributions$642,157$77,288-$719,445
Occupancy$467,772$82,548-$550,320
Depreciation Depletion$328,086$57,897-$385,983
Other Employee Benefits$302,365$36,392-$338,757
Other Expenses$118,886$20,980-$139,866
Current Officers, Directors, Trustees, and Key Employees$94,438$42,229-$136,667
Payroll Taxes$57,327$6,903-$64,230
Insurance$52,930$9,341-$62,271
Office Expenses$11,968$2,112-$14,080
Fees for Services Legal-$11,214-$11,214
Fees for Services Accounting-$8,400-$8,400
Advertising$4,264$752-$5,016
Fees for Services Other$2,940$519-$3,459
Travel$1,773$313-$2,086
All Other Expenses$-315,056$-55,597-$-370,653
Total Functional Expenses$7,374,501$1,023,878$0$8,398,379

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,398,379
Total Expenses per Audited Statements$8,398,379
Total Expenses per Form 990$8,398,379
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Net Pension Liabilities$8,536,979
Deferred Inflows of Resources$5,406,682
Net OPEB Liability$419,598
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

No committees have the authority to make decisions on behalf of the governing board.

Form 990, Part VI, Section B, line 11B

A copy is provided to all board members prior to filing.

Form 990, Part VI, Section B, line 12C

All board members are required to disclose at any time an issue that is voted upon, if they have a conflict.

Form 990, Part VI, Section B, line 15

Loveland Classical Schools Board of Directors used the following efforts in setting compensation for key employees; review of other schools including school districts and charter schools pay schedules, comparison of skill sets, pay schedules and job descriptions. Advice was also sought from other finance departments within education (district, charter, and Colorado League of Charter Schools). Assistance was sought from people with financial backgrounds. The board used the evaluation tool recommended by the head of schools of choice unit for the Colorado Department of Education for the principal review process.

Form 990, Part VI, Section C, line 19

Financial statements are available to the public.

Filing and Contact Details

Filer

Filer Name
Loveland Classical Schools
EIN
27-5263381
Phone
9705411507
Address
3835 14th Street SW, Loveland, CO 80537

Signing Officer

Name
Ian Stout
Title
Executive Director
Phone
9705411507
Signed
2021-01-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Ian Stout
Formed
2011
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
156
Volunteers
252

Preparer

Firm
Hoelting & Company Inc
Address
31 E Platte Ave Ste 300, Colorado Springs, CO 80903
Preparer
Thomas G Sistare
Phone
7196301091
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Loveland Classical Schools assists parents in developing young minds with virtuous character, critical thinking skills, and a passion for learning to become exceptional community stewards.

Form 990, Part XII, Line 2C:

The Board of Directors oversees audit services and selection of independent auditors. This has not changed from the prior year.

Form 990, Part IX, Line 24E:

The school is a participant in the State's public pension plan (PERA) and began reporting a portion of the State's unfunded net pension liability following Governmental Accounting Standards Board Statement (GASB) No. 68, Accounting and Financial Reporting for Pensions - an amendment of GASB Statement No. 27 in fiscal year 2015. The School also participates in the State's Postemployment Healthcare Benefit Plan per GASB statement 75. As a result of these GASB statements, the school records an expense in its Government Wide financial reports each year that swings widely from year to year based on future investment return assumptions, participation, and other projections made by PERA's actuaries. Due to the unpredictable and uncontrollable nature of these swings, and that the liability is not a true liability of the school, these State driven accruals are reported as Other in Part IX to allow the reader to track the impact of these accruals separately and to remain consistent with historical reporting.

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IRS990/OtherSalariesAndWagesGrp/TotalAmt03708663
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06903
IRS990/PayrollTaxesGrp/ProgramServicesAmt057327
IRS990/PayrollTaxesGrp/TotalAmt064230
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt077288
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0642157
IRS990/PensionPlanContributionsGrp/TotalAmt0719445
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023511
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt065782
IRS990/PrincipalOfficerNm0Ian Stout
IRS990/PriorPeriodAdjustmentsAmt0-397464
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/BusinessCd4611110
IRS990/ProgramServiceRevenueGrp/Desc0Per Pupil Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Mill Levy Override
IRS990/ProgramServiceRevenueGrp/Desc2District Incremental
IRS990/ProgramServiceRevenueGrp/Desc3Student Activities
IRS990/ProgramServiceRevenueGrp/Desc4Materials
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07210537
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11323682
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2637191
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt362113
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt436057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07210537
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11323682
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2637191
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt362113
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt436057
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0501347
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt043571
IRS990/PYOtherExpensesAmt03250630
IRS990/PYOtherRevenueAmt03618
IRS990/PYProgramServiceRevenueAmt07726944
IRS990/PYRevenuesLessExpensesAmt0672088
IRS990/PYSalariesCompEmpBnftPaidAmt04352762
IRS990/PYTotalExpensesAmt07603392
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08275480
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01480000
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt031428
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09273030
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02477125
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05372884
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt017638454
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01334254
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt018972708
IRS990ScheduleD/EquipmentGrp/BookValueAmt023695
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109256
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0132951
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt08398379
IRS990ScheduleD/LandGrp/BookValueAmt01349835
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01349835
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0499103
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0279862
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0778965
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01758947
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows of Resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05406682
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1419598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt28536979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows of Resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net Pension Liabilities
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09878379
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019511087
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01758947
IRS990ScheduleD/TotalExpensesPerForm990Amt08398379
IRS990ScheduleD/TotalLiabilityAmt014363259
IRS990ScheduleD/TotalRevenuePerForm990Amt09878379
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09878379
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08398379
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The policy is published on the school's website and included in student registration packets.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Per Pupil Revenue and grants are received from the Colorado Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Loveland Classical Schools assists parents in developing young minds with virtuous character, critical thinking skills, and a passion for learning to become exceptional community stewards.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No committees have the authority to make decisions on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy is provided to all board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All board members are required to disclose at any time an issue that is voted upon, if they have a conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Loveland Classical Schools Board of Directors used the following efforts in setting compensation for key employees; review of other schools including school districts and charter schools pay schedules, comparison of skill sets, pay schedules and job descriptions. Advice was also sought from other finance departments within education (district, charter, and Colorado League of Charter Schools). Assistance was sought from people with financial backgrounds. The board used the evaluation tool recommended by the head of schools of choice unit for the Colorado Department of Education for the principal review process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Financial statements are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Board of Directors oversees audit services and selection of independent auditors. This has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The school is a participant in the State's public pension plan (PERA) and began reporting a portion of the State's unfunded net pension liability following Governmental Accounting Standards Board Statement (GASB) No. 68, Accounting and Financial Reporting for Pensions - an amendment of GASB Statement No. 27 in fiscal year 2015. The School also participates in the State's Postemployment Healthcare Benefit Plan per GASB statement 75. As a result of these GASB statements, the school records an expense in its Government Wide financial reports each year that swings widely from year to year based on future investment return assumptions, participation, and other projections made by PERA's actuaries. Due to the unpredictable and uncontrollable nature of these swings, and that the liability is not a true liability of the school, these State driven accruals are reported as Other in Part IX to allow the reader to track the impact of these accruals separately and to remain consistent with historical reporting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24E:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0Loveland Classical Schools Building Corporation
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0813310055
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt021248409
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0Issue & Pay Debt
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt01302322
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt03835 14th Street SW
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0Loveland
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd080537
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Loveland Classical Schools Founation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0452539830
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fundraising

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