Form 990, Part VI, Section A, line 7A
“The Linfield Christian School board members shall have the right to appoint up to one-third of the Linfield Foundation board members.”
Scores are not available for this record yet.
Assets
Flat$1,105,889
Flat from 2018
Net Assets
Flat-$522,791
Flat from 2018
Liabilities
Flat$1,628,680
Flat from 2018
Revenue
Flat$193,283
Flat from 2018
Expenses
Flat$495,644
Flat from 2018
Net Income
Flat-$302,361
Flat from 2018
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $565,166 | $580,712 | ▲ $15,546 |
| Cash and Non-Interest-Bearing Accounts | $456,862 | $501,594 | ▲ $44,732 |
| Savings and Temporary Cash Investments | $12,696 | $12,718 | ▲ $22 |
| Land, Buildings, and Equipment, Net | $7,600 | $10,331 | ▲ $2,731 |
| Prepaid Expenses and Deferred Charges | $2,133 | $534 | ▼ $1,599 |
| Total Assets | $1,044,457 | $1,105,889 | ▲ $61,432 |
| Liabilities | |||
| Other Liabilities | $1,198,105 | $1,575,091 | ▲ $376,986 |
| Mortgage Notes Payable Secured by Investment Property | $55,467 | $36,978 | ▼ $18,489 |
| Accounts Payable and Accrued Expenses | $4,488 | $16,611 | ▲ $12,123 |
| Total Liabilities | $1,258,060 | $1,628,680 | ▲ $370,620 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $75,906 | $23,370 | ▼ $52,536 |
| Unrestricted Net Assets | $-289,509 | $-546,161 | ▼ $256,652 |
| Total Net Assets Fund Balance | $-213,603 | $-522,791 | ▼ $309,188 |
| Total Liabilities and Net Assets / Fund Balance | $1,044,457 | $1,105,889 | ▲ $61,432 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,931 | $27,157 | $31,088 |
| Other Land Buildings | $6,400 | $5,600 | $12,000 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Drake Charles | Head of School | PT | $122,862 | $122,862 |
| Steve Scheele | Executive Director Strateg | PT | $121,987 | $121,987 |
| Terry Cutter | CFO/COO | PT | $102,515 | $102,515 |
| Name | Title |
|---|---|
| William Bohmer | President |
| Rhet Branin | Vice President |
| Darrin Medley | Director |
| Dennis Hollingsworth | Director |
| Elise Wakefield | Director |
| Kenneth Whitworth | Director |
| Vicki Bush | Director/Secretary |
| Steve Swartz | Interim Head of School |
| Conor Loushin | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $250,855 |
| Grants and Similar Amounts Paid | $164,106 |
| Other Expenses | $80,683 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $250,855 | - | - | $250,855 |
| Grants to Domestic Orgs | $164,106 | - | - | $164,106 |
| Other Expenses | $16,508 | $52,379 | - | $16,508 |
| Fees for Service Investment Mgmnt Fees | - | $4,519 | - | $4,519 |
| Office Expenses | - | $2,461 | - | $2,461 |
| Depreciation Depletion | - | $2,184 | - | $2,184 |
| Information Technology | - | $1,600 | - | $1,600 |
| Fees for Services Accounting | - | $1,010 | - | $1,010 |
| Fees for Services Legal | - | $20 | - | $20 |
| Interest | - | $2 | - | $2 |
| Total Functional Expenses | $431,469 | $64,175 | $0 | $495,644 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Linfield Christian School | Temecula, CA | 501(c)(3) | Donor Designated Program | $164,106 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Linfield Christian School | $1,575,091 |
“The Linfield Christian School board members shall have the right to appoint up to one-third of the Linfield Foundation board members.”
“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.”
“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.”
“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.”
“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”
“Linfield Foundation does not have any employees. Therefore, the organization has elected not to adopt a whistleblower policy at this time. If and when the Foundation has employees, the implementation of a whistleblower policy will be considered.”
“The reporting of salaries and wages on Form 990, Part VII, Line 7 represents an allocation of Linfield Christian School, a related organization, staff working for the Foundation.”
“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.”
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/ActivityOrMissionDesc | 0 | To raise and administer funds in support of Linfield Christian School. |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2184 |
| IRS990/Desc | 0 | Support 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/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 4519 |
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| IRS990/PrincipalOfficerNm | 0 | Steve Swartz |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 12696 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 12718 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The 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/ExplanationTxt | 1 | The organization is a Type I supporting organization and is not required to complete a public support schedule. Schedule A, The Foundation qualifies under public charity status section 170(b)(1)(A)(vi) to use the first listed special rule for Schedule B reporting. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Part IV, Section C, Line 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Schedule A, Part II: |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 951683878 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 164106 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Linfield Christian School |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 164106 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3931 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 27157 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 31088 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 6400 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 5600 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 12000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1575091 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to Linfield Christian School |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 10331 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1575091 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 164106 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Donor Designated Program |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Linfield Christian School |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 951683878 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 31950 Pauba Road |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Temecula |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 92592 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | The assistance was provided to a related entity. Both entities' financial records are managed at the same location. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Linfield Christian School board members shall have the right to appoint up to one-third of the Linfield Foundation board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Linfield Foundation does not have any employees. Therefore, the organization has elected not to adopt a whistleblower policy at this time. If and when the Foundation has employees, the implementation of a whistleblower policy will be considered. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The reporting of salaries and wages on Form 990, Part VII, Line 7 represents an allocation of Linfield Christian School, a related organization, staff working for the Foundation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 13: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 7: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XII, Line 2c |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Linfield Christian School |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | The Westland Foundation |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 951683878 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 956187291 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Christian education |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | Christian education |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | Line 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | Line 12c, III-FI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 31950 Pauba Road |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 31950 Pauba Road |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Temecula |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | Temecula |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 92592 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 92592 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Accounting Records |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | Expense Allocation |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | Accounting Records |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 3 | Accounting Records |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 4 | Accounting Records |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Linfield Christian School |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | Linfield Christian School |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.