Civic Intelligence

Valley Christian School Inc.

990 • Fiscal year 2018 • EIN 39-2000055

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 21, 2019

933A 248th StOsceola, WI 54020

(715) 294-3373

Siviq Scores

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

Liabilities / Assets

75th percentile

0.25x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.02x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

100th percentile

2952%

Faster asset growth than 100% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

94th percentile

114%

Faster revenue growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$71,481

Up $69,139 (+2952%) from 2017

Net Assets

Up

$53,947

Up $98,635 (+221%) from 2017

Liabilities

Down

$17,534

Down $29,496 (-63%) from 2017

Revenue

Up

$714,708

Up $381,481 (+114%) from 2017

Expenses

Up

$633,085

Up $255,930 (+68%) from 2017

Net Income

Up

$81,623

Up $125,551 (+286%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $36,538Liabilities 2011: $8,950Net Assets 2011: $27,5882011Assets 2012: $36,389Liabilities 2012: $10,417Net Assets 2012: $25,9722012Assets 2013: $35,525Liabilities 2013: $9,924Net Assets 2013: $25,6012013Assets 2014: $24,434Liabilities 2014: $11,612Net Assets 2014: $12,8222014Assets 2015: $37,013Liabilities 2015: $8,359Net Assets 2015: $28,6542015Assets 2016: $32,019Liabilities 2016: $11,691Net Assets 2016: $20,3282016Assets 2017: $2,342Liabilities 2017: $47,030Net Assets 2017: -$44,6882017Assets 2018: $71,481Liabilities 2018: $17,534Net Assets 2018: $53,9472018Assets 2019: $90,819Liabilities 2019: $16,902Net Assets 2019: $73,9172019Assets 2020: $217,715Liabilities 2020: $107,355Net Assets 2020: $110,3602020Assets 2021: $379,775Liabilities 2021: $29,498Net Assets 2021: $350,2772021Assets 2022: $512,370Liabilities 2022: $10,312Net Assets 2022: $502,0582022Assets 2023: $824,031Liabilities 2023: $216,678Net Assets 2023: $607,3532023Assets 2024: $756,800Liabilities 2024: $144,464Net Assets 2024: $612,3362024Assets 2025: $784,474Liabilities 2025: $76,923Net Assets 2025: $707,5512025

Highlighted filing

2018

Assets$71,481
Liabilities$17,534
Net Assets$53,947

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $141,956Expenses 2011: $151,959Net Income 2011: -$10,0032011Revenue 2012: $129,859Expenses 2012: $131,475Net Income 2012: -$1,6162012Revenue 2013: $121,152Expenses 2013: $121,523Net Income 2013: -$3712013Revenue 2014: $102,565Expenses 2014: $115,344Net Income 2014: -$12,7792014Revenue 2015: $138,139Expenses 2015: $122,307Net Income 2015: $15,8322015Revenue 2016: $186,352Expenses 2016: $194,678Net Income 2016: -$8,3262016Revenue 2017: $333,227Expenses 2017: $377,155Net Income 2017: -$43,9282017Revenue 2018: $714,708Expenses 2018: $633,085Net Income 2018: $81,6232018Revenue 2019: $749,159Expenses 2019: $729,189Net Income 2019: $19,9702019Revenue 2020: $809,461Expenses 2020: $773,018Net Income 2020: $36,4432020Revenue 2021: $1,092,017Expenses 2021: $852,100Net Income 2021: $239,9172021Revenue 2022: $1,162,252Expenses 2022: $1,010,471Net Income 2022: $151,7812022Revenue 2023: $1,047,531Expenses 2023: $942,236Net Income 2023: $105,2952023Revenue 2024: $1,136,073Expenses 2024: $1,131,090Net Income 2024: $4,9832024Revenue 2025: $1,110,175Expenses 2025: $1,014,960Net Income 2025: $95,2152025

Highlighted filing

2018

Revenue$714,708
Expenses$633,085
Net Income$81,623
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 21, 2019
Return Version
2017v2.2
Gross Receipts
$714,708
Mission and Program Overview

Mission

K-12 CHRISTIAN SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$-44,688$53,947▲ $98,635
Cash and Non-Interest-Bearing Accounts$-4,321$49,040▲ $53,361
Accounts Receivable-$8,967-
Savings and Temporary Cash Investments$6,663$7,679▲ $1,016
Land, Buildings, and Equipment, Net-$5,795-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,342$71,481▲ $69,139
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$39,355$17,534▼ $21,821
Other Liabilities$7,675--
Total Liabilities$47,030$17,534▼ $29,496
Net Assets / Fund Balance
Total Net Assets Fund Balance$-44,688$53,947▲ $98,635
Total Liabilities and Net Assets / Fund Balance$2,342$71,481▲ $69,139

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,795$10,100$15,895
Equipment-$9,900-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Erik SeversonPresident
Andrew WolgemuthVice President
Angela SniderDirector
Ashley CrossDirector
Leanne WaterworthSecretary
Lynette SchoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$294,819
Program Service Revenue
$419,875
Investment Income
$14
Other Revenue
$0
All Other Contributions
$294,819
Change in Net Assets
$81,623

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$127,500Rental Value
Total Noncash Contributions1$127,500-

Audited Revenue Reconciliation

Revenue per Audited Statements
$714,708
Total Revenue per Audited Statements
$714,708
Total Revenue per Form 990
$714,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$386,567
Other Expenses$246,518
Total Fundraising Expense$6,259
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,006$27,500-$352,506
Payroll Taxes$31,448$2,613-$34,061
Occupancy$24,169$1,045-$25,214
Fees for Services Other$20,000$2,418-$22,418
All Other Expenses$2,888$8,747$6,259$17,894
Other Expenses$11,545$127,500-$11,545
Insurance$7,802$1,200-$9,002
Office Expenses-$3,440-$3,440
Advertising-$1,128-$1,128
Travel$998--$998
Depreciation Depletion$200--$200
Total Functional Expenses$451,235$175,591$6,259$633,085

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$633,085
Total Expenses per Audited Statements$633,085
Total Expenses per Form 990$633,085
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Parents of enrolled students are automatically members.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect the governing board.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Bylaw Changes

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

Committees do not have authority outside the Board.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Board has reviewed Form 990 prior to submission, and a copy is maintained in the office for review.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents may be viewed upon request at the administrative office during normal school hours.

Filing and Contact Details

Filer

Filer Name
Valley Christian School Inc
EIN
39-2000055
Phone
7152943373
Address
933A 248TH ST, OSCEOLA, WI 54020

Signing Officer

Name
Lynette Schone
Title
Treasurer
Signed
2019-01-21
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
11

Preparer

Firm
Kyle D Overby LLC
Address
433 3rd Avenue/PO Box 385, Clear Lake, WI 54005
Preparer
Kyle D Overby CPA
Phone
7152634111
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt081623
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0419875
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-44688
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt053947
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06663
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07679
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09900
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt09900
IRS990ScheduleD/ExpensesSubtotalAmt0633085
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05795
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010100
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015895
IRS990ScheduleD/RevenueSubtotalAmt0714708
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05795
IRS990ScheduleD/TotalExpensesPerForm990Amt0633085
IRS990ScheduleD/TotalRevenuePerForm990Amt0714708
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0714708
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0633085
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0APPLICATIONS AND BROCHURES IN THE INFORMATION PACKET
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0BLDG LEASE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0RENTAL VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0127500
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Parents of enrolled students are automatically members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bylaw Changes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Committees do not have authority outside the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board has reviewed Form 990 prior to submission, and a copy is maintained in the office for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents may be viewed upon request at the administrative office during normal school hours.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02342
IRS990/TotalAssetsEOYAmt071481
IRS990/TotalAssetsGrp/BOYAmt02342
IRS990/TotalAssetsGrp/EOYAmt071481
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0294819
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06259
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0175591
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0451235
IRS990/TotalFunctionalExpensesGrp/TotalAmt0633085
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047030
IRS990/TotalLiabilitiesEOYAmt017534
IRS990/TotalLiabilitiesGrp/BOYAmt047030
IRS990/TotalLiabilitiesGrp/EOYAmt017534
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-44688
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt053947
IRS990/TotalProgramServiceExpensesAmt0451235
IRS990/TotalProgramServiceRevenueAmt0419875
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0419889
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0714708
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02342
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt071481
IRS990/TravelGrp/ProgramServicesAmt0998
IRS990/TravelGrp/TotalAmt0998
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0valley-christian.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNETTE SCHONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLEY CHRISTIAN SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0392000055
ReturnHeader/Filer/PhoneNum07152943373
ReturnHeader/Filer/USAddress/AddressLine1Txt0933A 248TH ST
ReturnHeader/Filer/USAddress/CityNm0OSCEOLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.78$0.08$0.71$1.11$1.01$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.14$0.61$1.14$1.13$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.22$0.61$1.05$0.94$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.50$1.16$1.01$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.03$0.35$1.09$0.85$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.11$0.11$0.81$0.77$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.02$0.07$0.75$0.73$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.02$0.05$0.71$0.63$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.05$0.04$0.33$0.38$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.01$0.02$0.19$0.19$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.01$0.03$0.14$0.12$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.01$0.01$0.10$0.12$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.03$0.12$0.12$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.03$0.13$0.13$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.03$0.14$0.15$0.01