Civic Intelligence

Wise County Christian Schools Inc.

990 • Fiscal year 2015 • EIN 54-1090936

Jul 01, 2014 to Jun 30, 2015 • Filed on May 06, 2016

PO Box 3297Wise, VA 24293

(276) 328-3297

Siviq Scores

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

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

86th percentile

31%

Higher net margin than 86% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

70th percentile

8.2%

Faster asset growth than 70% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

91st percentile

68%

Faster revenue growth than 91% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,766,277

Up $209,993 (+8.2%) from 2014

Net Assets

Up

$2,733,748

Up $203,423 (+8.0%) from 2014

Liabilities

Up

$32,529

Up $6,570 (+25%) from 2014

Revenue

Up

$648,891

Up $263,211 (+68%) from 2014

Expenses

Down

$445,468

Down $1,096 (-0.2%) from 2014

Net Income

Up

$203,423

Up $264,307 (+434%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,805,401Liabilities 2011: $22,415Net Assets 2011: $2,782,9862011Assets 2012: $2,695,504Liabilities 2012: $25,361Net Assets 2012: $2,670,1432012Assets 2013: $2,610,947Liabilities 2013: $19,738Net Assets 2013: $2,591,2092013Assets 2014: $2,556,284Liabilities 2014: $25,959Net Assets 2014: $2,530,3252014Assets 2015: $2,766,277Liabilities 2015: $32,529Net Assets 2015: $2,733,7482015Assets 2016: $2,569,353Liabilities 2016: $16,701Net Assets 2016: $2,552,6522016Assets 2017: $2,577,929Liabilities 2017: $14,937Net Assets 2017: $2,562,9922017Assets 2018: $2,509,876Liabilities 2018: $5,668Net Assets 2018: $2,504,2082018Assets 2019: $2,470,571Liabilities 2019: $10,866Net Assets 2019: $2,459,7052019Assets 2020: $2,488,745Liabilities 2020: $226Net Assets 2020: $2,488,5192020Assets 2021: $2,510,172Liabilities 2021: $653Net Assets 2021: $2,509,5192021Assets 2022: $2,477,167Liabilities 2022: $1,340Net Assets 2022: $2,475,8272022Assets 2023: $2,250,757Liabilities 2023: $10,911Net Assets 2023: $2,239,8462023Assets 2024: $2,095,587Liabilities 2024: $10,154Net Assets 2024: $2,085,4332024

Highlighted filing

2015

Assets$2,766,277
Liabilities$32,529
Net Assets$2,733,748

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,762,210Expenses 2011: $379,878Net Income 2011: $2,382,3322011Revenue 2012: $399,509Expenses 2012: $512,352Net Income 2012: -$112,8432012Revenue 2013: $405,130Expenses 2013: $484,064Net Income 2013: -$78,9342013Revenue 2014: $385,680Expenses 2014: $446,564Net Income 2014: -$60,8842014Revenue 2015: $648,891Expenses 2015: $445,468Net Income 2015: $203,4232015Revenue 2016: $329,142Expenses 2016: $510,238Net Income 2016: -$181,0962016Revenue 2017: $559,125Expenses 2017: $548,785Net Income 2017: $10,3402017Revenue 2018: $562,289Expenses 2018: $620,423Net Income 2018: -$58,1342018Revenue 2019: $587,456Expenses 2019: $633,477Net Income 2019: -$46,0212019Revenue 2020: $626,610Expenses 2020: $600,230Net Income 2020: $26,3802020Revenue 2021: $592,236Expenses 2021: $585,577Net Income 2021: $6,6592021Revenue 2022: $715,432Expenses 2022: $736,838Net Income 2022: -$21,4062022Revenue 2023: $534,715Expenses 2023: $767,113Net Income 2023: -$232,3982023Revenue 2024: $469,483Expenses 2024: $634,354Net Income 2024: -$164,8712024

Highlighted filing

2015

Revenue$648,891
Expenses$445,468
Net Income$203,423
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 6, 2016
Return Version
2014v6.0
Gross Receipts
$662,598
Mission and Program Overview

Mission

The wise county christian school provides a christian education and academic excellance that glorifies christ and edifies the students by consistently presenting christian world views to children in southwest virignia. It serves between 80 to 120 children grades pre-k through 12th grade.

The wise county christian school provides a christian education and academic excellance that glorifies christ and edifies the students by consistently presenting chirstian world views to children in southwest virginia. It serves between 80 to 120 children grades pre-k through 12th grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,489,169$2,427,185▼ $61,984
Cash and Non-Interest-Bearing Accounts$7,233$256,962▲ $249,729
Accounts Receivable$59,882$82,130▲ $22,248
Savings and Temporary Cash Investments-$0-
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$2,556,284$2,766,277▲ $209,993
Other Assets Total-$0-
Liabilities
Other Liabilities$15,892$24,552▲ $8,660
Mortgage Notes Payable Secured by Investment Property$8,000--
Accounts Payable and Accrued Expenses$2,067$7,977▲ $5,910
Total Liabilities$25,959$32,529▲ $6,570
Net Assets / Fund Balance
Unrestricted Net Assets$2,530,325$2,733,748▲ $203,423
Total Net Assets Fund Balance$2,530,325$2,733,748▲ $203,423
Total Liabilities and Net Assets / Fund Balance$2,556,284$2,766,277▲ $209,993

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$69,700$69,700
Buildings$2,177,185$240,272-
Land$250,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Diane BuchananChairperson
Doug CaricoVice President
Bill RoseBoard Member
James CouchBoard Member
Jeff NewberryBoard Member
Kevin SturgillBoard Member
Reisa SloceBoard Member
Rl CrawfordBoard Member
Paul IsonBoard Memeber
Revenue and Support

Revenue Composition

Contributions and Grants
$93,998
Program Service Revenue
$275,032
Investment Income
$6
Other Revenue
$279,855
All Other Contributions
$93,998
Change in Net Assets
$203,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$250,006
Other Expenses$195,462
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$200,005$50,001-$250,006
Depreciation Depletion$49,587$12,397-$61,984
All Other Expenses$30,447$7,613-$38,060
Other Expenses$10,374$2,593-$12,967
Insurance$8,934$2,234-$11,168
Office Expenses$3,285$821-$4,106
Advertising$1,703$426-$2,129
Travel$734$184-$918
Total Functional Expenses$356,373$89,095$0$445,468
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,965
Fundraising Direct Expenses$13,707
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$38,965$38,965$13,707$25,258
Total Events$38,965$38,965$13,707$25,258
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$24,552
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Wise County Christian School Inc
EIN
54-1090936
Phone
2763283297
Address
PO BOX 3297, WISE, VA 24293

Signing Officer

Name
Eddie Mullins
Title
Principal
Signed
2016-05-06
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
6
Employees
16
Volunteers
5

Preparer

Firm
Larry D Sturgill CPA PC
Address
PO Box 2080, WISE, VA 24293
Preparer
Larry D Sturgill
Phone
2763289593
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22945
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32593
IRS990/OtherExpensesGrp/ProgramServicesAmt020075
IRS990/OtherExpensesGrp/ProgramServicesAmt119450
IRS990/OtherExpensesGrp/ProgramServicesAmt211779
IRS990/OtherExpensesGrp/ProgramServicesAmt310374
IRS990/OtherExpensesGrp/TotalAmt025094
IRS990/OtherExpensesGrp/TotalAmt124312
IRS990/OtherExpensesGrp/TotalAmt214724
IRS990/OtherExpensesGrp/TotalAmt312967
IRS990/OtherLiabilitiesGrp/BOYAmt015892
IRS990/OtherLiabilitiesGrp/EOYAmt024552
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE CLAIM
IRS990/OtherRevenueMiscGrp/ExclusionAmt0254597
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0254597
IRS990/OtherRevenueTotalAmt0254597
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt050001
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0200005
IRS990/OtherSalariesAndWagesGrp/TotalAmt0250006
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEE'S
IRS990/ProgramServiceRevenueGrp/Desc1LUNCH INCOME
IRS990/ProgramServiceRevenueGrp/Desc2REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc4TUITION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018445
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120048
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3180
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4232059
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018445
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120048
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4232059
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt091584
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt025
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0161968
IRS990/PYOtherRevenueAmt029378
IRS990/PYProgramServiceRevenueAmt0264693
IRS990/PYRevenuesLessExpensesAmt0-60884
IRS990/PYSalariesCompEmpBnftPaidAmt0284596
IRS990/PYTotalExpensesAmt0446564
IRS990/PYTotalRevenueAmt0385680
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0203423
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02177185
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0240272
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02417457
IRS990ScheduleD/LandGrp/BookValueAmt0250000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0250000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt069700
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt069700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024552
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02427185
IRS990ScheduleD/TotalLiabilityAmt024552
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
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/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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013707
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038965
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt038965
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038965
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt038965
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025258
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013707
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013707
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 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/TotalAssetsBOYAmt02556284
IRS990/TotalAssetsEOYAmt02766277
IRS990/TotalAssetsGrp/BOYAmt02556284
IRS990/TotalAssetsGrp/EOYAmt02766277
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt093998
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089095
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0356373
IRS990/TotalFunctionalExpensesGrp/TotalAmt0445468
IRS990/TotalGrossUBIAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.10$0.01$2.09$0.47$0.63$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.01$2.24$0.53$0.77$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.72$0.74$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$0.59$0.59$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.63$0.60$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.47$0.01$2.46$0.59$0.63$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.51$0.01$2.50$0.56$0.62$0.06
2017Detailed filing. Detailed filing data is available for this year.$2.58$0.01$2.56$0.56$0.55$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.57$0.02$2.55$0.33$0.51$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.77$0.03$2.73$0.65$0.45$0.20
2014Summary only. Only limited summary data is available for this year.$2.56$0.03$2.53$0.39$0.45$0.06
2013Summary only. Only limited summary data is available for this year.$2.61$0.02$2.59$0.41$0.48$0.08
2012Summary only. Only limited summary data is available for this year.$2.70$0.03$2.67$0.40$0.51$0.11
2011Summary only. Only limited summary data is available for this year.$2.81$0.02$2.78$2.76$0.38$2.38