Civic Intelligence

Bethlehem Christian Pre School Inc.

990 • Fiscal year 2014 • EIN 45-5588592

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 05, 2014

17979 SW Stafford Road97034

(503) 638-0725

Siviq Scores

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

Liabilities / Assets

76th percentile

0.32x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.14x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

58th percentile

6.1%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

65th percentile

$49,050

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$283,808

Up $38,641 (+16%) from 2013

Net Assets

Up

$191,930

Up $40,136 (+26%) from 2013

Liabilities

Down

$91,878

Down $1,495 (-1.6%) from 2013

Revenue

Down

$653,221

Down $80,886 (-11%) from 2013

Expenses

Up

$613,085

Up $30,772 (+5.3%) from 2013

Net Income

Down

$40,136

Down $111,658 (-74%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $245,167Liabilities 2013: $93,373Net Assets 2013: $151,7942013Assets 2014: $283,808Liabilities 2014: $91,878Net Assets 2014: $191,9302014Assets 2015: $324,877Liabilities 2015: $91,344Net Assets 2015: $233,5332015Assets 2016: $375,083Liabilities 2016: $98,072Net Assets 2016: $277,0112016Assets 2017: $434,396Liabilities 2017: $106,020Net Assets 2017: $328,3762017Assets 2018: $483,831Liabilities 2018: $110,775Net Assets 2018: $373,0562018Assets 2019: $445,458Liabilities 2019: $104,240Net Assets 2019: $341,2182019Assets 2020: $451,034Liabilities 2020: $228,592Net Assets 2020: $222,4422020Assets 2021: $394,236Liabilities 2021: $284,907Net Assets 2021: $109,3292021Assets 2022: $403,658Liabilities 2022: $67,259Net Assets 2022: $336,3992022Assets 2023: $428,068Liabilities 2023: $72,101Net Assets 2023: $355,9672023Assets 2024: $331,922Liabilities 2024: $61,429Net Assets 2024: $270,4932024Assets 2025: $81,366Liabilities 2025: $4,277Net Assets 2025: $77,0892025

Highlighted filing

2014

Assets$283,808
Liabilities$91,878
Net Assets$191,930

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $734,107Expenses 2013: $582,313Net Income 2013: $151,7942013Revenue 2014: $653,221Expenses 2014: $613,085Net Income 2014: $40,1362014Revenue 2015: $716,828Expenses 2015: $675,225Net Income 2015: $41,6032015Revenue 2016: $710,339Expenses 2016: $666,861Net Income 2016: $43,4782016Revenue 2017: $754,754Expenses 2017: $703,389Net Income 2017: $51,3652017Revenue 2018: $796,632Expenses 2018: $751,952Net Income 2018: $44,6802018Revenue 2019: $746,411Expenses 2019: $778,249Net Income 2019: -$31,8382019Revenue 2020: $608,193Expenses 2020: $726,969Net Income 2020: -$118,7762020Revenue 2021: $69,718Expenses 2021: $182,831Net Income 2021: -$113,1132021Revenue 2022: $964,755Expenses 2022: $737,685Net Income 2022: $227,0702022Revenue 2023: $861,572Expenses 2023: $842,004Net Income 2023: $19,5682023Revenue 2024: $776,653Expenses 2024: $862,127Net Income 2024: -$85,4742024Revenue 2025: $701,675Expenses 2025: $895,079Net Income 2025: -$193,4042025

Highlighted filing

2014

Revenue$653,221
Expenses$613,085
Net Income$40,136
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 5, 2014
Return Version
2013v3.1
Gross Receipts
$660,292
Mission and Program Overview

Mission

The purpose and mission of bethlehem christian preschool is to be a pre-school of excellence in which children are introduced to jesus christ as personal lord and savior. The school shall be developmentally appropriate, providing hands on experiences with math, science, art, and language. It will lay a foundation for christian living and for ongoing spiritual development by maintaining positive interactions between staff, children, parents, and administration. The school shall be a safe place of ministry to children and families.

The purpose and mission of bethlehem christian preschool is to be a pre-school of excellence in which children are introduced to jesus christ as personal lord and savior. It will lay a foundation for christian living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$192,669$200,960▲ $8,291
Cash and Non-Interest-Bearing Accounts$52,498$81,880▲ $29,382
Accounts Receivable-$968-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$245,167$283,808▲ $38,641
Other Assets Total-$0-
Liabilities
Deferred Revenue$86,896$85,828▼ $1,068
Accounts Payable and Accrued Expenses$6,477$6,050▼ $427
Total Liabilities$93,373$91,878▼ $1,495
Net Assets / Fund Balance
Unrestricted Net Assets$150,304$190,990▲ $40,686
Temporarily Rstr Net Assets$1,490$940▼ $550
Total Net Assets Fund Balance$151,794$191,930▲ $40,136
Total Liabilities and Net Assets / Fund Balance$245,167$283,808▲ $38,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy HawkinsPresidentFT$49,050$49,050
Dwight NallTreasurerFT$37,566$37,566
Nancy SmithVice PresidentPT$29,617$29,617
Becky HiltonSecretaryPT$19,666$19,666

Board Members and Trustees

NameTitle
Kirk IhlenburgBoard Member
Wendy HarmonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$702
Program Service Revenue
$631,806
Investment Income
$291
Other Revenue
$20,422
All Other Contributions
$702
Change in Net Assets
$40,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$456,653
Other Expenses$156,432
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,512$25,501-$255,013
Current Officers, Directors, Trustees, and Key Employees$9,833$126,066-$135,899
Occupancy$67,500$7,500-$75,000
Payroll Taxes$27,736$17,733-$45,469
Other Employee Benefits$18,245$2,027-$20,272
Office Expenses$4,818$9,977-$14,795
All Other Expenses$7,263$3,788-$11,051
Fees for Services Legal-$7,096-$7,096
Other Expenses$5,343$704-$6,047
Insurance$2,646$1,693-$4,339
Advertising$572$725-$1,297
Travel-$2-$2
Total Functional Expenses$396,189$216,896$0$613,085
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,493
Fundraising Direct Expenses$7,071
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$22,682$22,682$4,358$18,324
Total Events$22,682$22,682$4,358$18,324
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
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Board of directors review 990 at monthly board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board reviews potential conflict of interest issues on an ongoing basis.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board members will determine the compensation of all employees.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board members will determine the compensation of all employees.

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

Governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
45-5588592
Phone
5036380725

Signing Officer

Name
Kathy Hawkins
Title
President
Signed
2014-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Hawkins
Formed
2012
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
2
Employees
45
Volunteers
150

Preparer

Preparer
Kris Oliveira CPA
Phone
5032223338
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IRS990/Desc0MAIN PRESCHOOL PROGRAM. DESIGNED FOR CHILDREN AGES 2 1/2 TO 5, THIS PROGRAM CONTINUES FROM LABOR DAY IN SEPTEMBER TO MID-JUNE EACH YEAR. THE DAY IS FROM 8:45 IN THE MORNING TO 3:00 IN THE AFTERNOON. STUDENTS CAN ATTEND THE MORNING SESSION, THE AFTERNOON SESSION, OR BOTH. THE PROGRAM OFFERS ALTERNATIVES TO ATTEND 1, 2, 3, 4 OR 5 DAYS PER WEEK.ART AND SCIENCE. AN ART AND SCIENCE ENHANCEMENT PROGRAM IS HELD ONE DAY PER WEEK, AND STUDENTS CAN EITHER ATTEND JUST THIS CLASS, OR ADD IT TO THE MAIN PROGRAM.LETTERS AND LITERACY. THE LETTERS AND LITERACY CLASS IS DESIGNED TO HELP WITH LANGUAGE SKILLS AND IS HELD ONE AFTERNOON PER WEEK. STUDENTS CAN EITHER ATTEND JUST THIS CLASS, OR ADD IT TO THE MAIN PROGRAM.LUNCH 'N FUN. THIS IS AN EXTENDED PLAYTIME PROGRAM THAT PROVIDES ADDITIONAL SOCIALIZATION FOR STUDENTS AND CAN PROVIDE EXTENDED CARE TO HELP PARENTS MEET THEIR WORK AND OTHER DEMANDS.
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IRS990/RevenueAmt0631806
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH REVENUE PROCEDURE 75-50, BETHLEHEM CHRISTIAN PRE-SCHOOL ANNUALLY MAKES ITS RACIALLY NONDISCRIMINATORY POLICY KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY BY PUBLISHING A NOTICE OF ITS POLICY IN A NEWSPAPER OF GENERAL CIRCULATION SERVING ALL RACIAL SEGMENTS OF THE COMMUNITY. THE NOTICE USES THE FONT, TYPE AND WORDING SUGGESTED BY THE REVENUE PROCEDURE.
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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS REVIEW 990 AT MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS POTENTIAL CONFLICT OF INTEREST ISSUES ON AN ONGOING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS WILL DETERMINE THE COMPENSATION OF ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS WILL DETERMINE THE COMPENSATION OF ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt0190990
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10C/O ORGANIZATION
IRS990/USAddress/City0LAKE OSWEGO
IRS990/USAddress/State0OR
IRS990/USAddress/ZIPCode097034
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IRS990/WebsiteAddressTxt0WWW.BETHLEHEMPRESCHOOL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY HAWKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10Bethlehem Christian Pre-School Inc
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0455588592

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