Civic Intelligence

Linfield Foundation Inc.

990 • Fiscal year 2016 • EIN 33-0863521

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 27, 2017

Organization Profilewww.linfield.com
31950 Pauba RoadTemecula, CA 92592

(951) 676-8111

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

3.90x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

4th percentile

-79%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

79th percentile

$128,502

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 23.3% of source-year revenue.

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

Asset Growth

13th percentile

-9.8%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

33rd percentile

-3.5%

Faster revenue growth than 33% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$2,150,448

Down $232,839 (-9.8%) from 2015

Net Assets

Down

-$4,773

Down $478,510 (-101%) from 2015

Liabilities

Up

$2,155,221

Up $245,671 (+13%) from 2015

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin4th percentile

Revenue

Down

$552,123

Down $19,987 (-3.5%) from 2015

Expenses

Up

$986,382

Up $86,095 (+9.6%) from 2015

Net Income

Down

-$434,259

Down $106,082 (-32%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$10M$5.0M$0-$5.0MAssets 2011: $2,430,853Liabilities 2011: $1,755,265Net Assets 2011: $675,5882011Assets 2012: $1,939,863Liabilities 2012: $1,421,462Net Assets 2012: $518,4012012Assets 2013: $1,878,726Liabilities 2013: $1,537,485Net Assets 2013: $341,2412013Assets 2014: $2,621,827Liabilities 2014: $1,772,085Net Assets 2014: $849,7422014Assets 2015: $2,383,287Liabilities 2015: $1,909,550Net Assets 2015: $473,7372015Assets 2016: $2,150,448Liabilities 2016: $2,155,221Net Assets 2016: -$4,7732016Assets 2017: $1,044,457Liabilities 2017: $1,258,060Net Assets 2017: -$213,6032017Assets 2018: $1,105,889Liabilities 2018: $1,628,680Net Assets 2018: -$522,7912018Assets 2019: $1,280,811Liabilities 2019: $2,019,738Net Assets 2019: -$738,9272019Assets 2020: $2,082,499Liabilities 2020: $3,163,284Net Assets 2020: -$1,080,7852020Assets 2021: $2,709,821Liabilities 2021: $3,802,612Net Assets 2021: -$1,092,7912021Assets 2022: $3,519,764Liabilities 2022: $5,315,907Net Assets 2022: -$1,796,1432022Assets 2023: $4,287,454Liabilities 2023: $6,844,745Net Assets 2023: -$2,557,2912023Assets 2024: $5,130,901Liabilities 2024: $8,199,578Net Assets 2024: -$3,068,6772024Assets 2025: $4,708,412Liabilities 2025: $8,369,646Net Assets 2025: -$3,661,2342025

Highlighted filing

2016

Assets$2,150,448
Liabilities$2,155,221
Net Assets-$4,773
Open 2016 Filing

Operations Trend

Revenue Growth33rd percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $353,2212011Expenses 2012: $369,7472012Expenses 2013: $532,6952013Revenue 2014: $852,279Expenses 2014: $500,799Net Income 2014: $351,4802014Revenue 2015: $572,110Expenses 2015: $900,287Net Income 2015: -$328,1772015Revenue 2016: $552,123Expenses 2016: $986,382Net Income 2016: -$434,2592016Revenue 2017: $296,288Expenses 2017: $573,127Net Income 2017: -$276,8392017Revenue 2018: $193,283Expenses 2018: $495,644Net Income 2018: -$302,3612018Revenue 2019: $607,488Expenses 2019: $842,422Net Income 2019: -$234,9342019Revenue 2020: $623,887Expenses 2020: $952,964Net Income 2020: -$329,0772020Revenue 2021: $712,322Expenses 2021: $940,448Net Income 2021: -$228,1262021Revenue 2022: $1,272,454Expenses 2022: $1,749,659Net Income 2022: -$477,2052022Revenue 2023: $870,728Expenses 2023: $1,715,857Net Income 2023: -$845,1292023Revenue 2024: $937,763Expenses 2024: $1,539,935Net Income 2024: -$602,1722024Revenue 2025: $992,507Expenses 2025: $1,691,498Net Income 2025: -$698,9912025

Highlighted filing

2016

Revenue$552,123
Expenses$986,382
Net Income-$434,259
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 27, 2017
Return Version
2015v3.0
Gross Receipts
$668,898
Mission and Program Overview

Mission

To raise and administer funds and other assets donated for the benefit of the linfield christian school, a 501(c)(3) organization.

To raise and administer funds in support of Linfield Christian School.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,842,659$1,767,487▼ $75,172
Cash and Non-Interest-Bearing Accounts$323,900$351,790▲ $27,890
Savings and Temporary Cash Investments$201,395$18,638▼ $182,757
Land, Buildings, and Equipment, Net$10,000$8,800▼ $1,200
Prepaid Expenses and Deferred Charges$5,333$3,733▼ $1,600
Total Assets$2,383,287$2,150,448▼ $232,839
Liabilities
Other Liabilities$1,712,690$2,096,489▲ $383,799
Mortgage Notes Payable Secured by Investment Property$195,919$55,467▼ $140,452
Accounts Payable and Accrued Expenses$941$3,265▲ $2,324
Total Liabilities$1,909,550$2,155,221▲ $245,671
Net Assets / Fund Balance
Temporarily Rstr Net Assets$277,698$138,366▼ $139,332
Unrestricted Net Assets$196,039$-143,139▼ $339,178
Total Net Assets Fund Balance$473,737$-4,773▼ $478,510
Total Liabilities and Net Assets / Fund Balance$2,383,287$2,150,448▼ $232,839

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$26,173$26,173
Other Land Buildings$8,800$3,200$12,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,842,658-▲ $41,635$103,508$1,767,486
2014$1,824,509-▲ $58,900$23,206$1,842,658
2013$1,693,893-▲ $239,182$88,418$1,824,509
2012$1,766,512-▲ $124,577$172,774$1,693,893
2011$2,215,499-▲ $42,834$459,064$1,766,512
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Drake CharlesHead of SchoolPT$128,502$128,502
Steve ScheeleExecutive Director StrategPT$128,502$128,502
Terry CutterCfooPT$98,702$98,702

Board Members and Trustees

NameTitle
William BohmerPresident
Daniel Leigh part yearVice Chairman/Director
Rhet BraninVice President
Dennis HollingsworthDirector
Elise WakefieldDirector
Johhny LeachDirector
Kenneth WhitworthDirector
Vicki BushDirector/Secretary
Conor LoushinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$466,035
Program Service Revenue
$0
Investment Income
$86,088
Other Revenue
$0
All Other Contributions
$466,035
Change in Net Assets
$-434,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$629,869
Total Fundraising Expense$247,822
Salaries, Compensation, and Employee Benefits$231,067
Other Expenses$125,446
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$629,869--$629,869
Other Salaries and Wages--$231,067$231,067
Fees for Service Investment Mgmnt Fees-$13,299-$13,299
Information Technology-$3,212-$3,212
Fees for Services Accounting-$2,695$43$2,738
Depreciation Depletion-$1,200-$1,200
Occupancy-$802-$802
Other Expenses-$345$13,896$345
Interest-$34-$34
Total Functional Expenses$629,869$108,691$247,822$986,382
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Linfield Christian SchoolTemecula, CA501(c)(3)Donor Designated Program$629,869
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
Due to Linfield Christian School$2,096,489
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 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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

“Form 990 is prepared by an independent CPA firm and is detail reviewed by the CFOO. The public copy of the 990 is then sent to the Finance Committee prior to being filed. The full board has delegated this authority to the Finance Committee.”

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

“The organization requires all board members to annually complete and sign a conflict of interest questionnaire. The board scribe is responsible for reviewing the signed statements and ensuring board members are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board scribe would notify the board chairman and that board member would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Officers who are also employees of related party Linfield Christian School are required to report any conflicts of interest as part of their annual employment update.”

Form 990, Part VI, Section B, line 15

“The Linfield Foundation is a related party of Linfield Christian School. As such, the compensation paid to the Foundation's officers and directors are paid by the School, which makes this question not applicable. Please refer to Form 990, Part VII and Schedule R for more information on the relationship between both entities.”

Form 990, Part VI, Section C, line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Linfield Foundation
EIN
33-0863521
Phone
9516768111
Address
31950 Pauba Road, Temecula, CA 92592

Signing Officer

Name
Terry Cutter
Title
Cfoo
Phone
9516768111
Signed
2017-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Drake Charles
Formed
1998
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
383

Preparer

Firm
Capin Crouse LLP
Address
3010 Saturn Street Suite 205, Brea, CA 92821
Preparer
Daren Daiga
Phone
7149619300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.”

Form 990, Part IX, Line 7:

“The reporting of salaries and wages represents an allocation of Linfield Christian School, a related party, staff for working for the Foundation.”

Financial Statement Notes

Part V, Line 4:

“The endowment funds are intended to be used for the support of The Linfield Christian School as approved by the Board of Trustees.”

Part X, Line 2:

“The combined financial statement effects of a tax position taken or expected to be taken are recognized in the combined financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the combined statements of activities. As of June 30, 2016 and 2015, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the combined financial statements. The Organization files information tax returns in the U.S. and California. The Organization is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations.”

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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/Desc0Support of Linfield Christian School. The money raised by the foundation goes directly to expansion and improvements of the facilities, enhancing teacher salary, technology advancement, sports equipment and facilities, student outreach and financial aid for those who desire the Linfield experience but cannot afford it. The foundation's philosophy is based on a spirit of thanksgiving to all that participate taken from II Corinthians 9:11; we pray that... you may be made rich in every way so that you can be generous on every occasion, and through us your generosity will result in thanksgiving to God. May God richly bless you in all your endeavors!
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IRS990/LandBldgEquipCostOrOtherBssAmt038173
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0116775
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To raise and administer funds and other assets donated for the benefit of the Linfield Christian School, a 501(c)(3) organization.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0195919
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt055467
IRS990/NetAssetsOrFundBalancesBOYAmt0473737
IRS990/NetAssetsOrFundBalancesEOYAmt0-4773
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt032
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt032
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-44251
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0802
IRS990/OccupancyGrp/TotalAmt0802
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Admin Services
IRS990/OtherExpensesGrp/Desc1Fundraising expense
IRS990/OtherExpensesGrp/Desc2Finance Expense
IRS990/OtherExpensesGrp/FundraisingAmt02816
IRS990/OtherExpensesGrp/FundraisingAmt113896
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt087104
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1345
IRS990/OtherExpensesGrp/TotalAmt089920
IRS990/OtherExpensesGrp/TotalAmt113896
IRS990/OtherExpensesGrp/TotalAmt2345
IRS990/OtherLiabilitiesGrp/BOYAmt01712690
IRS990/OtherLiabilitiesGrp/EOYAmt02096489
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0231067
IRS990/OtherSalariesAndWagesGrp/TotalAmt0231067
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05333
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03733
IRS990/PrincipalOfficerNm0Drake Charles
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0490773
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0539310
IRS990/PYInvestmentIncomeAmt081337
IRS990/PYOtherExpensesAmt0108763
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-328177
IRS990/PYSalariesCompEmpBnftPaidAmt0252214
IRS990/PYTotalExpensesAmt0900287
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0572110
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-434259
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0201395
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018638
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The Linfield Foundation board is subject at all times and under all circumstances to the authority of the Linfield Christian School board. To be eligible to serve on the Linfield Foundation board, an individual must sign approved articles of faith and be approved by the Linfield Christian School board members. The Linfield Christian School board members shall have the right to appoint up to one-third of the Linfield Foundation Bard members.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section C, Line 1
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0951683878
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0629869
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Linfield Christian School
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt0629869
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/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt013299
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01842658
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01767486
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt041635
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0103508
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt017545
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01824509
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01842658
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt058900
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt023206
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt020148
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01693893
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01824509
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0239182
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt088418
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt024422
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01766512
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01693893
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0124577
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0172774
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt032757
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02215499
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01766512
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt042834
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0459064
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026173
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026173
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08800
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03200
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02096489
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Linfield Christian School
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The endowment funds are intended to be used for the support of The Linfield Christian School as approved by the Board of Trustees.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The combined financial statement effects of a tax position taken or expected to be taken are recognized in the combined financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the combined statements of activities. As of June 30, 2016 and 2015, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the combined financial statements. The Organization files information tax returns in the U.S. and California. The Organization is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08800
IRS990ScheduleD/TotalLiabilityAmt02096489
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0629869
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Donor Designated Program
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Linfield Christian School
IRS990ScheduleI/RecipientTable/RecipientEIN0951683878
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt031950 Pauba Road
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Temecula
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092592
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The assistance was provided to a related entity. Both entities' financial records are managed at the same location.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by an independent CPA firm and is detail reviewed by the CFOO. The public copy of the 990 is then sent to the Finance Committee prior to being filed. The full board has delegated this authority to the Finance Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization requires all board members to annually complete and sign a conflict of interest questionnaire. The board scribe is responsible for reviewing the signed statements and ensuring board members are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board scribe would notify the board chairman and that board member would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Officers who are also employees of related party Linfield Christian School are required to report any conflicts of interest as part of their annual employment update.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Linfield Foundation is a related party of Linfield Christian School. As such, the compensation paid to the Foundation's officers and directors are paid by the School, which makes this question not applicable. Please refer to Form 990, Part VII and Schedule R for more information on the relationship between both entities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The reporting of salaries and wages represents an allocation of Linfield Christian School, a related party, staff for working for the Foundation.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 7:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,150,448
Liabilities
$2,155,221
Net assets
-$4,773
Revenue
$552,123
Expenses
$986,382
Net income
-$434,259
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.71$8.37$3.66$0.99$1.69$0.70
2024Detailed filing. Detailed filing data is available for this year.$5.13$8.20$3.07$0.94$1.54$0.60
2023Detailed filing. Detailed filing data is available for this year.$4.29$6.84$2.56$0.87$1.72$0.85
2022Detailed filing. Detailed filing data is available for this year.$3.52$5.32$1.80$1.27$1.75$0.48
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$3.80$1.09$0.71$0.94$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.08$3.16$1.08$0.62$0.95$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.28$2.02$0.74$0.61$0.84$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.11$1.63$0.52$0.19$0.50$0.30
2017Detailed filing. Detailed filing data is available for this year.$1.04$1.26$0.21$0.30$0.57$0.28
2016Detailed filing. Detailed filing data is available for this year.$2.15$2.16$0.00$0.55$0.99$0.43
2015Detailed filing. Detailed filing data is available for this year.$2.38$1.91$0.47$0.57$0.90$0.33
2014Detailed filing. Detailed filing data is available for this year.$2.62$1.77$0.85$0.85$0.50$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$1.54$0.34$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$1.42$0.52$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$1.76$0.68$0.35