Civic Intelligence

Pasadena Christian School Endowment Fund

990 • Fiscal year 2019 • EIN 47-2843365

Jun 01, 2018 to May 31, 2019 • Filed on Feb 25, 2020

1515 N Los Robles AvenuePasadena, CA 91104

(626) 791-1214

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

46th percentile

0.2%

Faster asset growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

45th percentile

-1.9%

Faster revenue growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$285,214

Up $497 (+0.2%) from 2018

Net Assets

Up

$285,214

Up $497 (+0.2%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$507

Down $10 (-1.9%) from 2018

Expenses

Flat

$0

Flat from 2018

Net Income

Down

$507

Down $10 (-1.9%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2016: $284,801Liabilities 2016: $0Net Assets 2016: $284,8012016Assets 2017: $285,193Liabilities 2017: $0Net Assets 2017: $285,1932017Assets 2018: $284,717Liabilities 2018: $0Net Assets 2018: $284,7172018Assets 2019: $285,214Liabilities 2019: $0Net Assets 2019: $285,2142019Assets 2020: $283,085Liabilities 2020: $0Net Assets 2020: $283,0852020Assets 2021: $286,282Liabilities 2021: $0Net Assets 2021: $286,2822021Assets 2022: $288,847Liabilities 2022: $0Net Assets 2022: $288,8472022Assets 2023: $295,708Liabilities 2023: $0Net Assets 2023: $295,7082023Assets 2024: $298,201Liabilities 2024: $0Net Assets 2024: $298,2012024Assets 2025: $322,676Liabilities 2025: $0Net Assets 2025: $322,6762025

Highlighted filing

2019

Assets$285,214
Liabilities$0
Net Assets$285,214

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $284,801Expenses 2016: $0Net Income 2016: $284,8012016Revenue 2017: $392Expenses 2017: $0Net Income 2017: $3922017Revenue 2018: $517Expenses 2018: $0Net Income 2018: $5172018Revenue 2019: $507Expenses 2019: $0Net Income 2019: $5072019Revenue 2020: $938Expenses 2020: $0Net Income 2020: $9382020Revenue 2021: $113Expenses 2021: $179Net Income 2021: -$662021Revenue 2022: $530Expenses 2022: -$2,035Net Income 2022: $2,5652022Revenue 2023: $6,725Expenses 2023: -$136Net Income 2023: $6,8612023Revenue 2024: $2,493Expenses 2024: $0Net Income 2024: $2,4932024Revenue 2025: $14,027Expenses 2025: $0Net Income 2025: $14,0272025

Highlighted filing

2019

Revenue$507
Expenses$0
Net Income$507
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 25, 2020
Return Version
2018v3.1
Gross Receipts
$507
Mission and Program Overview

Mission

Provide funding to pasadena christian school so that it can propogate and disseminate the religious principles embraced inthe christian faith and message.

Propogate and disseminate the christian faith and message.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$284,717$285,214▲ $497
Total Assets$284,717$285,214▲ $497
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$284,717$285,214▲ $497
Total Net Assets Fund Balance$284,717$285,214▲ $497
Total Liabilities and Net Assets / Fund Balance$284,717$285,214▲ $497

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$284,717-▲ $497-$285,214
2017$285,193-▼ $476-$284,717
2016$284,801-▲ $392-$285,193
2015$284,497-▲ $304-$284,801
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arthur BurkhardPresident
Jeremy KlopCo-vice President
Lamont SmithCo-vice President
David KnottMember
Jessica GutierrezMember
John RouseMember
Mark ScoonMember
Maureen ClaytonMember
William KefalasMember
Kerwin ManningSecretary
Marcus VannemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$507
Other Revenue
$0
Change in Net Assets
$507
Expenses and Functional Allocation

Major Expense Lines

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 A, Line 8B

The organization does not have committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The board's current treasurer reviews and approves the 990 tax return prior to filing.

Form 990, Part VI, Section B, Line 12C

Annually, the board of directors is required to sign the conflict of interest policy. Monitoring is performed regularly by the officers to identify potential conflicts of interest. Any question of a conflict is addressed with the interested person, who is required to disclose the existence of any financial interest and be afforded the opportunity to disclose all material facts to the board and executive director. If a conflict of interest is identified, the appropriate action is taken, including limitations to the individual's influence on related business matters.

Form 990, Part VI, Section B, Line 15

No compensation is paid by the organization.

Form 990, Part VI, Section C, Line 19

Upon request, the endowment's governing documents, conflict of interest policy, and financial statements can be faxed or mailed.

Filing and Contact Details

Filer

Filer Name
Pasadena Christian School Endowment
EIN
47-2843365
Phone
6267911214
Address
1515 N LOS ROBLES AVENUE, PASADENA, CA 91104

Signing Officer

Name
Lamont Smith
Title
Treasurer
Phone
6267911214
Signed
2020-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lamont Smith
Formed
2016
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Derrick Debruyne
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes compared to prior year.

Financial Statement Notes

PART V, LINE 4:

Pasadena christian school's endowment funds are to further its exempt purpose and mission

PART X, LINE 2:

The school has received favorable determination letters indicating it is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and california franchise taxes under section 23701 of the california revenue taxation code. The school has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to the school's continued qualification as a tax-exempt organization and whether there are unrelated business income activities conducted that would be taxable. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The school files informational returns in the u.s. Federal jurisdiction, and the state of california.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PASADENA CHRISTIAN SCHOOL'S ENDOWMENT FUNDS ARE TO FURTHER ITS EXEMPT PURPOSE AND MISSION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL HAS RECEIVED FAVORABLE DETERMINATION LETTERS INDICATING IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701 OF THE CALIFORNIA REVENUE TAXATION CODE. THE SCHOOL HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE SCHOOL'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD'S CURRENT TREASURER REVIEWS AND APPROVES THE 990 TAX RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, THE BOARD OF DIRECTORS IS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY. MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMPENSATION IS PAID BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST, THE ENDOWMENT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS CAN BE FAXED OR MAILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGES COMPARED TO PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PASADENA CHRISTIAN SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0951775154
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01515 N LOS ROBLES AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PASADENA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd091104
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0284717
IRS990/TotalAssetsEOYAmt0285214
IRS990/TotalAssetsGrp/BOYAmt0284717
IRS990/TotalAssetsGrp/EOYAmt0285214
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0284717
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0285214
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0507
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0507
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284717
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0285214
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0284717
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0285214
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01515 N LOS ROBLES AVENUE
IRS990/USAddress/CityNm0PASADENA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091104
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAMONT SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06267911214
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PASADENA CHRISTIAN SCHOOL ENDOWMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FUND
ReturnHeader/Filer/BusinessNameControlTxt0PASA
ReturnHeader/Filer/EIN0472843365
ReturnHeader/Filer/PhoneNum06267911214
ReturnHeader/Filer/USAddress/AddressLine1Txt01515 N LOS ROBLES AVENUE
ReturnHeader/Filer/USAddress/CityNm0PASADENA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091104
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId080266BCFA5E1B3E3CFD616D959E2F840DD671D9F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02020-02-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm018:12:30
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02210 EAST ROUTE 66
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLENDORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091740
ReturnHeader/PreparerPersonGrp/PhoneNum06268577300
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DERRICK DEBRUYNE
ReturnHeader/ReturnTs02020-02-25T18:12:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-06-01
ReturnHeader/TaxPeriodEndDt02019-05-31

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