Civic Intelligence

Living Rock Academy

990 • Fiscal year 2016 • EIN 47-3950308

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 06, 2017

Organization ProfileLIVINGROCKACADEMY.ORG
2500 Bulverde RoadBulverde, TX 78163

(830) 387-2929

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.88x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

23rd percentile

-9.7%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

47th percentile

$57,500

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$928,784

No earlier filing loaded for comparison.

Net Assets

-$3,720

No earlier filing loaded for comparison.

Liabilities

$932,504

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin23rd percentile

Revenue

$1,059,780

No earlier filing loaded for comparison.

Expenses

$1,162,264

No earlier filing loaded for comparison.

Net Income

-$102,484

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2016: $928,784Liabilities 2016: $932,504Net Assets 2016: -$3,7202016Assets 2017: $1,734,906Liabilities 2017: $1,556,811Net Assets 2017: $178,0952017Assets 2018: $1,540,058Liabilities 2018: $1,558,352Net Assets 2018: -$18,2942018Assets 2019: $1,981,462Liabilities 2019: $1,683,991Net Assets 2019: $297,4712019Assets 2020: $2,106,338Liabilities 2020: $1,639,597Net Assets 2020: $466,7412020Assets 2022: $3,092,177Liabilities 2022: $1,470,208Net Assets 2022: $1,621,9692022Assets 2024: $2,227,333Liabilities 2024: $873,321Net Assets 2024: $1,354,0122024Assets 2025: $2,514,309Liabilities 2025: $845,932Net Assets 2025: $1,668,3772025

Highlighted filing

2016

Assets$928,784
Liabilities$932,504
Net Assets-$3,720
Open 2016 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,059,780Expenses 2016: $1,162,264Net Income 2016: -$102,4842016Revenue 2017: $1,350,706Expenses 2017: $1,222,237Net Income 2017: $128,4692017Revenue 2018: $1,239,065Expenses 2018: $1,520,974Net Income 2018: -$281,9092018Revenue 2019: $1,892,670Expenses 2019: $1,557,497Net Income 2019: $335,1732019Revenue 2020: $1,807,002Expenses 2020: $1,628,316Net Income 2020: $178,6862020Revenue 2022: $2,245,773Expenses 2022: $1,672,323Net Income 2022: $573,4502022Revenue 2024: $1,783,527Expenses 2024: $1,811,265Net Income 2024: -$27,7382024Revenue 2025: $2,350,697Expenses 2025: $2,070,613Net Income 2025: $280,0842025

Highlighted filing

2016

Revenue$1,059,780
Expenses$1,162,264
Net Income-$102,484
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 6, 2017
Return Version
2015v3.0
Gross Receipts
$1,072,984
Mission and Program Overview

Mission

Living rock academy seeks to provide students with a challenging, innovative and christ-centered education with the goal of preparing living rock academy students for gods intended purpose.

To provide students with challenging, innovative and christ centered education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,363$919,430▲ $898,067
Loans From Officers Directors-$863,950-
Cash and Non-Interest-Bearing Accounts$98,630$8,019▼ $90,611
Intangible Assets-$779-
Prepaid Expenses and Deferred Charges-$360-
Accounts Receivable-$196-
Total Assets$119,993$928,784▲ $808,791
Liabilities
Accounts Payable and Accrued Expenses$4,827$39,234▲ $34,407
Deferred Revenue$27,200$29,320▲ $2,120
Total Liabilities$32,027$932,504▲ $900,477
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$4,339-
Unrestricted Net Assets$87,966$-8,059▼ $96,025
Total Net Assets Fund Balance$87,966$-3,720▼ $91,686
Total Liabilities and Net Assets / Fund Balance$119,993$928,784▲ $808,791

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$506,680$39,707$546,387
Land$412,750-$412,750
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James JohnsonHead of SchoFT$57,500$57,500

Board Members and Trustees

NameTitle
Glen ShafferChairman
Mike ClarkVice Chairma
Deanna PeirsolBoard Member
Larry McneillBoard Member
Mary El-kadiBoard Member
Jennifer MajorsSecretary
Katy MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$504,511
Program Service Revenue
$518,812
Investment Income
$2
Other Revenue
$36,455
All Other Contributions
$504,511
Change in Net Assets
$-102,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$634,615
Other Expenses$466,749
Grants and Similar Amounts Paid$60,900
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$520,058$57,784-$577,842
Office Expenses$55,598$9,811-$65,409
Grants to Domestic Individuals$60,900--$60,900
Payroll Taxes$51,096$5,677-$56,773
Depreciation Depletion$45,954$4,622-$50,576
Other Expenses$49,833$7,584-$49,833
All Other Expenses$38,686$6,960-$45,646
Advertising$2,280$16,719-$18,999
Insurance$14,370--$14,370
Interest$11,917$1,324-$13,241
Information Technology$8,911$1,573-$10,484
Occupancy$1,350--$1,350
Total Functional Expenses$1,050,210$112,054$0$1,162,264
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,659
Fundraising Direct Expenses$13,204
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Top Golf Tourna$37,973$37,973$12,927$25,046
Carnival$8,450$8,450$277$8,173
Total Events$46,423$46,423$13,204$33,219
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
Loans from Officers, Directors, Trustees, and Key Employees-$863,950-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Board of directors reviews 990 before filing”

Form 990, Page 6, Part VI, Line 12C

“Living rock academy review the policy on an annual basis and has the board of directors sign a copy of the policy form.”

Form 990, Page 6, Part VI, Line 19

“Governing documents available upon request”

Filing and Contact Details

Filer

Filer Name
Living Rock Academy
EIN
47-3950308
Phone
8303872929
Address
2500 BULVERDE ROAD, BULVERDE, TX 78163

Signing Officer

Name
James Johnson
Title
Head of School
Phone
8303872929
Signed
2017-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Johnson
Formed
2015
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
24
Volunteers
49

Preparer

Firm
Sheer & Company
Address
3390 MARY ST STE 116, COCONUT GROVE, FL 33133-5255
Preparer
Emery B Sheer CPA
Phone
3054981022
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Support for student activities”

Form 990, Page 2, Part III, Line 4D

“EDUCATION”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 10,798 total 10,798”

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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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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE SCHOOL WEBSITE, IN THE STUDENT, STAFF AND FACULTY APPLICATION, AND IN ITS MARKETING PUBLICATIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013204
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TOP GOLF TOURNA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt037973
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08450
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt046423
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037973
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08450
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt046423
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt033219
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013204
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012927
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0277
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt060900
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt033
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt0TUITION
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt1TUITION
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt2TUITION
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt3TUITION
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt4TUITION
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt06840
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt1993
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt2993
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt3993
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt41014
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm0JAMES JOHNSON
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm1MARY EL-KADI
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm2RICK GRAYSON
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm3DEANNA PEIRSOL
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm4JENNIFER MAJORS
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt1BOARD MEMBER
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt2BOARD MEMBER
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt3BOARD MEMBER
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt4BOARD MEMBER
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt0TUITION DISCOUNT
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt1TUITION DISCOUNT
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt2TUITION DISCOUNT
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt3TUITION DISCOUNT
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt4TUITION DISCOUNT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0451200
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1412750
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0GRAYSON FAMILY INVESTMENTS LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0LAND PURCHASE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0451200
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1412750
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TAREK AND MARY EL-KADI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt0863950
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPORT FOR STUDENT ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EDUCATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS REVIEWS 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LIVING ROCK ACADEMY REVIEW THE POLICY ON AN ANNUAL BASIS AND HAS THE BOARD OF DIRECTORS SIGN A COPY OF THE POLICY FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 10,798 TOTAL 10,798
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04339
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0119993
IRS990/TotalAssetsEOYAmt0928784
IRS990/TotalAssetsGrp/BOYAmt0119993
IRS990/TotalAssetsGrp/EOYAmt0928784
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0504511
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0112054
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01050210
IRS990/TotalFunctionalExpensesGrp/TotalAmt01162264
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032027
IRS990/TotalLiabilitiesEOYAmt0932504
IRS990/TotalLiabilitiesGrp/BOYAmt032027
IRS990/TotalLiabilitiesGrp/EOYAmt0932504
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt087966
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-3720
IRS990/TotalOtherProgSrvcExpenseAmt057800
IRS990/TotalProgramServiceExpensesAmt01050210

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$928,784
Liabilities
$932,504
Net assets
-$3,720
Revenue
$1,059,780
Expenses
$1,162,264
Net income
-$102,484
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.85$1.67$2.35$2.07$0.28
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.87$1.35$1.78$1.81$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$1.47$1.62$2.25$1.67$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$1.64$0.47$1.81$1.63$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$1.68$0.30$1.89$1.56$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$1.56$0.02$1.24$1.52$0.28
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$1.56$0.18$1.35$1.22$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.93$0.00$1.06$1.16$0.10