Civic Intelligence

Linfield Foundation Inc.

990 • Fiscal year 2017 • EIN 33-0863521

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 14, 2018

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

94th percentile

1.20x

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

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

Liabilities / Revenue

95th percentile

4.25x

Higher debt load relative to revenue than 95% of similar nonprofits.

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

Net Margin

3rd percentile

-93%

Higher net margin than 3% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

1st percentile

-51%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

5th percentile

-46%

Faster revenue growth than 5% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$1,044,457

Down $1,105,991 (-51%) from 2016

Net Assets

Down

-$213,603

Down $208,830 (-4375%) from 2016

Liabilities

Down

$1,258,060

Down $897,161 (-42%) from 2016

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin3rd percentile

Revenue

Down

$296,288

Down $255,835 (-46%) from 2016

Expenses

Down

$573,127

Down $413,255 (-42%) from 2016

Net Income

Up

-$276,839

Up $157,420 (+36%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth1st 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

2017

Assets$1,044,457
Liabilities$1,258,060
Net Assets-$213,603
Open 2017 Filing

Operations Trend

Revenue Growth5th 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

2017

Revenue$296,288
Expenses$573,127
Net Income-$276,839
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 14, 2018
Return Version
2016v3.0
Gross Receipts
$1,605,927
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$1,767,487$565,166▼ $1,202,321
Cash and Non-Interest-Bearing Accounts$351,790$456,862▲ $105,072
Savings and Temporary Cash Investments$18,638$12,696▼ $5,942
Land, Buildings, and Equipment, Net$8,800$7,600▼ $1,200
Prepaid Expenses and Deferred Charges$3,733$2,133▼ $1,600
Total Assets$2,150,448$1,044,457▼ $1,105,991
Liabilities
Other Liabilities$2,096,489$1,198,105▼ $898,384
Mortgage Notes Payable Secured by Investment Property$55,467$55,467→ $0
Accounts Payable and Accrued Expenses$3,265$4,488▲ $1,223
Total Liabilities$2,155,221$1,258,060▼ $897,161
Net Assets / Fund Balance
Temporarily Rstr Net Assets$138,366$75,906▼ $62,460
Unrestricted Net Assets$-143,139$-289,509▼ $146,370
Total Net Assets Fund Balance$-4,773$-213,603▼ $208,830
Total Liabilities and Net Assets / Fund Balance$2,150,448$1,044,457▼ $1,105,991

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$26,173$26,173
Other Land Buildings$7,600$4,400$12,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,767,486$5,250▲ $102,102$1,300,000$565,165
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
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Drake CharlesHead of SchoolPT$127,779$127,779
Steve ScheeleExecutive Director StrategyPT$127,694$127,694
Terry CutterCFO/COOPT$99,136$99,136

Board Members and Trustees

NameTitle
William BohmerPresident
Rhet BraninVice President
Dennis HollingsworthDirector
Elise WakefieldDirector
Kenneth WhitworthDirector
Vicki BushDirector/Secretary
Conor LoushinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$261,851
Program Service Revenue
$0
Investment Income
$34,437
Other Revenue
$0
All Other Contributions
$261,851
Change in Net Assets
$-276,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$256,847
Total Fundraising Expense$232,212
Salaries, Compensation, and Employee Benefits$206,288
Other Expenses$109,992
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$256,847--$256,847
Other Salaries and Wages--$206,288$206,288
Fees for Service Investment Mgmnt Fees-$9,673-$9,673
Fees for Services Accounting-$1,900$4,132$6,032
Information Technology-$1,600-$1,600
Depreciation Depletion-$1,200-$1,200
Other Expenses-$1,039$21,792$1,039
Occupancy-$382-$382
Total Functional Expenses$256,847$84,068$232,212$573,127
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Linfield Christian SchoolTemecula, CA501(c)(3)Donor Designated Program$256,847
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$1,198,105
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 11B

“Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.”

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
CFO/COO
Phone
9516768111
Signed
2018-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Drake Charles
Formed
1998
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
50

Preparer

Firm
Capin Crouse LLP
Address
3010 Saturn Street Suite 205, Brea, CA 92821
Preparer
Ted R Batson Jr
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.”

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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/OtherExpensesGrp/ManagementAndGeneralAmt068274
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11039
IRS990/OtherExpensesGrp/TotalAmt068274
IRS990/OtherExpensesGrp/TotalAmt121792
IRS990/OtherExpensesGrp/TotalAmt21039
IRS990/OtherLiabilitiesGrp/BOYAmt02096489
IRS990/OtherLiabilitiesGrp/EOYAmt01198105
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0206288
IRS990/OtherSalariesAndWagesGrp/TotalAmt0206288
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03733
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02133
IRS990/PrincipalOfficerNm0Drake Charles
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0466035
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0629869
IRS990/PYInvestmentIncomeAmt086088
IRS990/PYOtherExpensesAmt0125446
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-434259
IRS990/PYSalariesCompEmpBnftPaidAmt0231067
IRS990/PYTotalExpensesAmt0986382
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0552123
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-276839
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018638
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012696
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/ExplanationTxt0Fundraising Event Fees - 2012 Amount: $ 40,835. 2013 Amount: $ 32,437. 2014 Amount: $ 0. 2015 Amount: $ 0. 2016 Amount: $ 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The 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 board members.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part VI, Explanation of Other Income:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part 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/SupportAmt0256847
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Linfield Christian School
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt0256847
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/AdministrativeExpensesAmt09673
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01767486
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt05250
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0565165
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0102102
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt01300000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt013299
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01842658
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01767486
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt041635
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0103508
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt017545
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01824509
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01842658
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt058900
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt023206
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt020148
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01693893
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01824509
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0239182
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt088418
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt024422
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01766512
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01693893
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0124577
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0172774
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026173
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026173
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07600
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04400
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01198105
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Linfield Christian School
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
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/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07600
IRS990ScheduleD/TotalLiabilityAmt01198105
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0256847
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 reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.
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 11b
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/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Linfield Christian School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1The Westland Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0951683878
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1956187291
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Support school
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Support school
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 2

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,044,457
Liabilities
$1,258,060
Net assets
-$213,603
Revenue
$296,288
Expenses
$573,127
Net income
-$276,839
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