Civic Intelligence

The Trinity Christian School Non-Profit Corporation

990 • Fiscal year 2017 • EIN 30-0637587

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

200 Trinity WayMorgantown, WV 26505

(304) 291-4659

Siviq Scores

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

Liabilities / Assets

78th percentile

0.45x

Higher debt load relative to assets than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

64th percentile

0.21x

Higher debt load relative to revenue than 64% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

68th percentile

10.0%

Faster asset growth than 68% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

59th percentile

8.8%

Faster revenue growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,009,351

Up $91,360 (+10.0%) from 2016

Net Assets

Down

$552,253

Down $22,927 (-4.0%) from 2016

Liabilities

Up

$457,098

Up $114,287 (+33%) from 2016

Revenue

Up

$2,223,051

Up $179,530 (+8.8%) from 2016

Expenses

Up

$2,245,978

Up $62,546 (+2.9%) from 2016

Net Income

Up

-$22,927

Up $116,984 (+84%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,189,121Liabilities 2012: $547,139Net Assets 2012: $641,9822012Assets 2013: $1,145,048Liabilities 2013: $354,061Net Assets 2013: $790,9872013Assets 2014: $1,047,718Liabilities 2014: $266,561Net Assets 2014: $781,1572014Assets 2015: $1,031,606Liabilities 2015: $311,164Net Assets 2015: $720,4422015Assets 2016: $917,991Liabilities 2016: $342,811Net Assets 2016: $575,1802016Assets 2017: $1,009,351Liabilities 2017: $457,098Net Assets 2017: $552,2532017Assets 2018: $960,309Liabilities 2018: $474,822Net Assets 2018: $485,4872018Assets 2019: $930,977Liabilities 2019: $285,006Net Assets 2019: $645,9712019Assets 2020: $1,217,578Liabilities 2020: $720,694Net Assets 2020: $496,8842020Assets 2021: $1,399,251Liabilities 2021: $438,180Net Assets 2021: $961,0712021Assets 2022: $5,278,482Liabilities 2022: $544,123Net Assets 2022: $4,734,3592022Assets 2023: $5,027,442Liabilities 2023: $470,164Net Assets 2023: $4,557,2782023Assets 2024: $5,092,323Liabilities 2024: $518,716Net Assets 2024: $4,573,6072024

Highlighted filing

2017

Assets$1,009,351
Liabilities$457,098
Net Assets$552,253

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $2,142,7052012Expenses 2013: $2,136,6282013Revenue 2014: $2,134,917Expenses 2014: $2,144,734Net Income 2014: -$9,8172014Revenue 2015: $2,067,431Expenses 2015: $2,128,146Net Income 2015: -$60,7152015Revenue 2016: $2,043,521Expenses 2016: $2,183,432Net Income 2016: -$139,9112016Revenue 2017: $2,223,051Expenses 2017: $2,245,978Net Income 2017: -$22,9272017Revenue 2018: $2,118,668Expenses 2018: $2,185,444Net Income 2018: -$66,7762018Revenue 2019: $2,421,258Expenses 2019: $2,260,890Net Income 2019: $160,3682019Revenue 2020: $2,369,055Expenses 2020: $2,518,142Net Income 2020: -$149,0872020Revenue 2021: $3,033,341Expenses 2021: $2,569,154Net Income 2021: $464,1872021Revenue 2022: $6,823,068Expenses 2022: $3,049,780Net Income 2022: $3,773,2882022Revenue 2023: $3,089,427Expenses 2023: $3,281,792Net Income 2023: -$192,3652023Revenue 2024: $3,732,492Expenses 2024: $3,811,434Net Income 2024: -$78,9422024

Highlighted filing

2017

Revenue$2,223,051
Expenses$2,245,978
Net Income-$22,927
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.1
Gross Receipts
$2,250,999
Mission and Program Overview

Mission

Our mission is to help accomplish god's purpose in the lives of students, teachers, staff, and parents as disciples of jesus christ, resulting in a positive influence on our community, our nation, and the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$753,716$709,261▼ $44,455
Cash and Non-Interest-Bearing Accounts$123,971$272,632▲ $148,661
Accounts Receivable$29,550$22,906▼ $6,644
Prepaid Expenses and Deferred Charges$10,651$4,444▼ $6,207
Investments in Publicly Traded Securities$103$108▲ $5
Total Assets$917,991$1,009,351▲ $91,360
Liabilities
Accounts Payable and Accrued Expenses$160,213$251,588▲ $91,375
Deferred Revenue$182,598$205,510▲ $22,912
Total Liabilities$342,811$457,098▲ $114,287
Net Assets / Fund Balance
Unrestricted Net Assets$575,180$552,253▼ $22,927
Total Net Assets Fund Balance$575,180$552,253▼ $22,927
Total Liabilities and Net Assets / Fund Balance$917,991$1,009,351▲ $91,360

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$709,261$207,585$916,846
Compensation and Service Providers

Board Members and Trustees

NameTitle
Todd DlugosBoard Chair
Ashley MurdockBoard Member
Jared HartsockBoard Member
Lorena BallesterBoard Member
Rodney AndersonBoard Member
Phil MullensBoard Vice C
Kerry WoodsFinance Offi
Ed BakerSecretary
Michelle StellatoSuperintende
Rob SteptoeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$361,233
Program Service Revenue
$1,496,167
Investment Income
$-1
Other Revenue
$365,652
All Other Contributions
$361,233
Change in Net Assets
$-22,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,463,900
Other Expenses$782,078
Total Fundraising Expense$5,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$812,268$352,982$5,987$1,171,237
Occupancy$456,125--$456,125
Other Employee Benefits$198,089--$198,089
Payroll Taxes$94,574--$94,574
All Other Expenses$39,953$22,757-$62,710
Depreciation Depletion-$49,267-$49,267
Fees for Services Other$14,427--$14,427
Information Technology$5,470$8,184-$13,654
Other Expenses$13,372--$13,372
Advertising$9,338--$9,338
Fees for Services Accounting-$5,283-$5,283
Office Expenses$4,161--$4,161
Total Functional Expenses$1,801,518$438,473$5,987$2,245,978
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$382,940
Fundraising Direct Expenses$27,948
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundrasing$368,063$368,063$14,196$353,867
Scrip Income$14,877$14,877$13,752$1,125
Total Events$382,940$382,940$27,948$354,992
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
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
No
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

Once completed by our accountant, the 990 is presented to board of officers to review and sign before filing.

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

Organization regularly and consistently monitor and enforce compliance with the policy.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
The Trinity Christian School
EIN
30-0637587
Phone
3042914659
Address
200 TRINITY WAY, MORGANTOWN, WV 26505
Doing Business As
Trinity Christian School

Signing Officer

Name
Kerry Woods
Title
Finance Officer
Phone
3042914659
Signed
2018-05-15

Organization Details

Principal Officer
Todd Dlugos
Formed
2010
Legal Domicile
Wv
Voting Board Members
8
Independent Board Members
8
Employees
74
Volunteers
12

Preparer

Firm
Cunningham Powell Alexander Ac
Address
1544 MILEGROUND ROAD, MORGANTOWN, WV 26505
Preparer
Daniel J Powell
Phone
3042929469
Supplemental Narrative

Additional Explanations

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

To provide education of children in the private christian school (pre-k through 12)in morgantown, monongalia county, west virginia.

Form 990, Part XI, Line 9

Tuition discounts 0 tuition discounts 0 rounding 0 auditor py change 0

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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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt421226
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE EDUCATION OF CHILDREN IN THE PRIVATE CHRISTIAN SCHOOL (PRE-K THROUGH 12)IN MORGANTOWN, MONONGALIA COUNTY, WEST VIRGINIA.
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IRS990/PYInvestmentIncomeAmt0109
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IRS990/PYTotalRevenueAmt02043521
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-22927
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01496167
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0709261
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0207585
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0916846
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0709261
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE TRINITY CHRISTIAN SCHOOL NON-PROFIT CORPORATION ADMITS STUDENTS TO TRINITY CHRISTIAN SCHOOL OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES, GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF EDUCATIONAL POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC OR OTHER SCHOOL ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SCRIP INCOME
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014877
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0382940
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014877
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0354992
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt027948
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt013752
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE EDUCATION OF CHILDREN IN THE PRIVATE CHRISTIAN SCHOOL (PRE-K THROUGH 12)IN MORGANTOWN, MONONGALIA COUNTY, WEST VIRGINIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONCE COMPLETED BY OUR ACCOUNTANT, THE 990 IS PRESENTED TO BOARD OF OFFICERS TO REVIEW AND SIGN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TUITION DISCOUNTS 0 TUITION DISCOUNTS 0 ROUNDING 0 AUDITOR PY CHANGE 0
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01801518
IRS990/TotalFunctionalExpensesGrp/TotalAmt02245978
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0457098
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IRS990/TotalProgramServiceExpensesAmt01801518
IRS990/TotalProgramServiceRevenueAmt01496167
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01506826
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02223051
IRS990/TotalVolunteersCnt012
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01009351
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0575180
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0552253
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.TCSWV.ORG 501(C)(3)
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KERRY WOODS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03042914659
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE TRINITY CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NON-PROFIT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0TRIN
ReturnHeader/Filer/EIN0300637587
ReturnHeader/Filer/PhoneNum03042914659
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 TRINITY WAY
ReturnHeader/Filer/USAddress/CityNm0MORGANTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026505
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03FA6B1F2686BB45C3826A88A5968E42EF562B40E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00B47D4F5B49414E84AE24D655580519AAC2AB51E

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