Civic Intelligence

Linton Stockton High School Building Corp

EIN 35-2047792 • 501(c)4 • Linton, IN

Profile

To acquire a site appropriate for a school building, erect a suitable building, and lease such high school building to school corporation.

801 1st Street NELinton, IN 47441

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.31x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

4.91x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

95th percentile

84%

Higher net margin than 95% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

45th percentile

3.6%

Faster asset growth than 45% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

0.8%

Faster revenue growth than 30% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$24,809,390

Up $873,478 (+3.6%) from 2023

Liabilities

Down

$7,580,452

Down $420,000 (-5.2%) from 2023

Net Assets

Up

$17,228,938

Up $1,293,478 (+8.1%) from 2023

Revenue

Up

$1,545,424

Up $11,825 (+0.8%) from 2023

Expenses

Down

$251,946

Down $45,290 (-15%) from 2023

Net Income

Up

$1,293,478

Up $57,115 (+4.6%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2017: $24,921,018Liabilities 2017: $13,610,721Net Assets 2017: $11,310,2972017Assets 2018: $25,026,961Liabilities 2018: $12,605,671Net Assets 2018: $12,421,2902018Assets 2019: $24,943,897Liabilities 2019: $13,724,587Net Assets 2019: $11,219,3102019Assets 2020: $25,339,783Liabilities 2020: $13,010,452Net Assets 2020: $12,329,3312020Assets 2021: $24,535,769Liabilities 2021: $11,035,453Net Assets 2021: $13,500,3162021Assets 2022: $24,546,712Liabilities 2022: $9,845,452Net Assets 2022: $14,701,2602022Assets 2023: $23,935,912Liabilities 2023: $8,000,452Net Assets 2023: $15,935,4602023Assets 2024: $24,809,390Liabilities 2024: $7,580,452Net Assets 2024: $17,228,9382024

Highlighted filing

2024

Assets$24,809,390
Liabilities$7,580,452
Net Assets$17,228,938

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2017: $1,496,398Expenses 2017: $341,713Net Income 2017: $1,154,6852017Revenue 2018: $1,475,010Expenses 2018: $364,017Net Income 2018: $1,110,9932018Revenue 2019: $1,931,579Expenses 2019: $628,559Net Income 2019: $1,303,0202019Revenue 2020: $2,277,176Expenses 2020: $891,038Net Income 2020: $1,386,1382020Revenue 2021: $1,938,562Expenses 2021: $897,858Net Income 2021: $1,040,7042021Revenue 2022: $1,524,594Expenses 2022: $322,554Net Income 2022: $1,202,0402022Revenue 2023: $1,533,599Expenses 2023: $297,236Net Income 2023: $1,236,3632023Revenue 2024: $1,545,424Expenses 2024: $251,946Net Income 2024: $1,293,4782024

Highlighted filing

2024

Revenue$1,545,424
Expenses$251,946
Net Income$1,293,478

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$1,545,424
Mission and Program Overview

Mission

To acquire a site appropriate for a school building, erect a suitable building, and lease such high school building to school corporation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$15,935,460$17,228,938▲ $1,293,478
Cash and Non-Interest-Bearing Accounts$330,102$1,215,347▲ $885,245
Investments Other Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$23,935,912$24,809,390▲ $873,478
Other Assets Total$23,605,810$23,594,043▼ $11,767
Liabilities
Tax Exempt Bond Liabilities$8,000,452$7,580,452▼ $420,000
Other Liabilities$0$0→ $0
Total Liabilities$8,000,452$7,580,452▼ $420,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$15,935,460$17,228,938▲ $1,293,478
Total Liabilities and Net Assets / Fund Balance$23,935,912$24,809,390▲ $873,478

Asset Categories

AssetBook ValueDepreciationBasis
Land$0--
Other Assets Org$5,329,954--
Financial Derivatives$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim JacksonPresident
Doug RoseDirector
Harry HuberDirector
John PrebleDirector
Tom PaffordSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$6,824
Other Revenue
$1,538,600
Change in Net Assets
$1,293,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,946
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$238,954$0$0$238,954
Other Expenses$11,767$0$0$11,767
Fees for Services Accounting$1,225$0$0$1,225
Total Functional Expenses$251,946$0$0$251,946
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
None$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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
Filing and Contact Details

Filer

Filer Name
Linton Stockton High School Building Corp
EIN
35-2047792
Phone
8128476020
Address
801 1ST STREET NE, LINTON, IN 47441

Signing Officer

Name
Thomas Pafford
Title
Secretary/treasurer
Phone
8128476020
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Jackson Pres
Formed
1999
Legal Domicile
In
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
5

Preparer

Firm
Rhonda J Deckard CPA
Address
1369 A ST NE, LINTON, IN 47441
Preparer
Rhonda J Deckard CPA
Phone
8128474454
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

All directors receive a copy of form 990 prior to filing.

Raw XML Appendix300 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ACQUIRE A SITE APPROPRIATE FOR A SCHOOL BUILDING, ERECT A SUITABLE BUILDING, AND LEASE SUCH HIGH SCHOOL BUILDING TO SCHOOL CORPORATION.
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HUNTINGTON NATIONAL BANK
IRS990/BooksInCareOfDetail/PhoneNum03172694647
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt045 N PENNSYLVANIA ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0INDIANAPOLIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
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IRS990/CreditCounselingInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0IN ADDITION TO ABOVE EXEMPT PURPOSE, THE CORPORATION ISSUED AND SOLD BONDS TO FINANCE THE CONSTRUCTION
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01545424
IRS990/GrossRentsGrp/RealAmt01538600
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt0238954
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IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06824
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt015935460
IRS990/NetAssetsOrFundBalancesEOYAmt017228938
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01538600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01538600
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt023605810
IRS990/OtherAssetsTotalGrp/EOYAmt023594043
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
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IRS990/OtherExpensesGrp/TotalAmt011767
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06999
IRS990/PYOtherExpensesAmt0297236
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01293478
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3212642
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4157405
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ORIGINAL ISSUE DISCOUNT (ALL)
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONSTRUCTION COSTS-BUILDING
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2CONSTRUCTION COSTS-TELEPHONE SYSTEM
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3CONSTRUCTION COSTS-TECHNOLOGY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4CONSTRUCTION COSTS-FURNITURE & EQUIPMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5CONSTRUCTION COSTS-ELEMENTARY (2012A&B)
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6CONSTRUCTION COST-MIDDLE SCHOOL (2013A&B)
IRS990ScheduleD/OtherAssetsOrgGrp/Desc7BOND ISSUE COSTS-SERIES 2013A
IRS990ScheduleD/OtherAssetsOrgGrp/Desc8BOND ISSUE COSTS-SERIES 2013B
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc10NEW CONSTRUCTION COSTS
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IRS990/USAddress/ZIPCd047441
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS PAFFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08128476020
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINTON STOCKTON HIGH SCHOOL BUILDING CORP
ReturnHeader/Filer/BusinessNameControlTxt0LINT
ReturnHeader/Filer/EIN0352047792
ReturnHeader/Filer/PhoneNum08128476020
ReturnHeader/Filer/USAddress/AddressLine1Txt0801 1ST STREET NE
ReturnHeader/Filer/USAddress/CityNm0LINTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047441
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047441
ReturnHeader/PreparerPersonGrp/PhoneNum08128474454
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rhonda J Deckard CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T17:14:17-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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