Civic Intelligence

Wise County Christian Schools Inc.

990 • Fiscal year 2018 • EIN 54-1090936

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

PO Box 3297Wise, VA 24293-3297

(276) 328-3297

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

33rd percentile

-2.6%

Faster asset growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

0.6%

Faster revenue growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,509,876

Down $68,053 (-2.6%) from 2017

Net Assets

Down

$2,504,208

Down $58,784 (-2.3%) from 2017

Liabilities

Down

$5,668

Down $9,269 (-62%) from 2017

Revenue

Up

$562,289

Up $3,164 (+0.6%) from 2017

Expenses

Up

$620,423

Up $71,638 (+13%) from 2017

Net Income

Down

-$58,134

Down $68,474 (-662%) from 2017

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

2018

Assets$2,509,876
Liabilities$5,668
Net Assets$2,504,208

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

2018

Revenue$562,289
Expenses$620,423
Net Income-$58,134
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$562,289
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,330,269$2,262,510▼ $67,759
Savings and Temporary Cash Investments$120,996$111,322▼ $9,674
Investments in Publicly Traded Securities-$99,202-
Accounts Receivable$15,866$18,607▲ $2,741
Cash and Non-Interest-Bearing Accounts$15,310$18,235▲ $2,925
Total Assets$2,577,929$2,509,876▼ $68,053
Other Assets Total$95,488--
Liabilities
Accounts Payable and Accrued Expenses$14,937$5,668▼ $9,269
Total Liabilities$14,937$5,668▼ $9,269
Net Assets / Fund Balance
Unrestricted Net Assets$2,466,670$2,394,657▼ $72,013
Permanently Rstr Net Assets$93,968$96,068▲ $2,100
Temporarily Rstr Net Assets$2,354$13,483▲ $11,129
Total Net Assets Fund Balance$2,562,992$2,504,208▼ $58,784
Total Liabilities and Net Assets / Fund Balance$2,577,929$2,509,876▼ $68,053

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,993,056$426,551$2,419,607
Land$250,000-$250,000
Other Land Buildings-$69,700$69,700
Equipment$19,454$8,337$27,791

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$93,968$2,750▲ $4,179$2,900$99,202
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$75,920
Program Service Revenue
$422,017
Investment Income
$5,033
Other Revenue
$59,319
All Other Contributions
$75,920
Change in Net Assets
$-58,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$365,066
Other Expenses$255,357
Total Fundraising Expense$5,779
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$255,491$63,873-$319,364
Depreciation Depletion$54,207$13,552-$67,759
All Other Expenses$30,988$7,747$5,779$44,514
Payroll Taxes$19,602$4,900-$24,502
Current Officers, Directors, Trustees, and Key Employees$16,960$4,240-$21,200
Other Expenses$20,213$4,949-$20,213
Insurance$8,335$2,084-$10,419
Office Expenses$2,798$700-$3,498
Travel$2,205$551-$2,756
Total Functional Expenses$495,757$118,887$5,779$620,423
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$59,319
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$59,319$59,319-$59,319
Total Events$59,319$59,319-$59,319
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
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

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

Signing Officer

Name
Eddie Mullins
Title
Principal
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eddie Mullins
Formed
1980
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
33
Volunteers
4

Preparer

Firm
Thrower Blanton & Associates Pc
Address
612 TRENT ST NE, NORTON, VA 24273-1532
Preparer
Tamara R Greear CPA
Phone
2766792780
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Teacher development and salaries as well as needs based scholarships

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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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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02419607
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0315
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt093968
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02750
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt099202
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt04179
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02900
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt019454
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08337
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027791
IRS990ScheduleD/LandGrp/BookValueAmt0250000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0250000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt069700
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt069700
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.97000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TEACHER DEVELOPMENT AND SALARIES AS WELL AS NEEDS BASED SCHOLARSHIPS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.03000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02262510
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
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt059319
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt059319
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt059319
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt059319
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt059319
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02354
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt013483
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02577929
IRS990/TotalAssetsEOYAmt02509876
IRS990/TotalAssetsGrp/BOYAmt02577929
IRS990/TotalAssetsGrp/EOYAmt02509876
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt075920
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05779
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118887
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0495757
IRS990/TotalFunctionalExpensesGrp/TotalAmt0620423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014937
IRS990/TotalLiabilitiesEOYAmt05668
IRS990/TotalLiabilitiesGrp/BOYAmt014937
IRS990/TotalLiabilitiesGrp/EOYAmt05668
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02562992
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02504208
IRS990/TotalProgramServiceExpensesAmt0495757
IRS990/TotalProgramServiceRevenueAmt0422017
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0427050
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0562289
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02577929
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02509876
IRS990/TravelGrp/ManagementAndGeneralAmt0551
IRS990/TravelGrp/ProgramServicesAmt02205
IRS990/TravelGrp/TotalAmt02756
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02466670
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02394657
IRS990/USAddress/AddressLine1Txt0PO BOX 3297
IRS990/USAddress/CityNm0WISE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024293
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EDDIE MULLINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPAL
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WISE COUNTY CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0WISE
ReturnHeader/Filer/EIN0541090936
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3297
ReturnHeader/Filer/USAddress/CityNm0WISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd0242933297
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BC25E8BBD28D85A375703BAAAA549C9FB52E9BA5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F2ABAB0F4C9298C8AAB72B9CE54F5BF0F4D69B03
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:58:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541921728
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THROWER BLANTON & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0612 TRENT ST NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0242731532
ReturnHeader/PreparerPersonGrp/PhoneNum02766792780
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TAMARA R GREEAR CPA
ReturnHeader/ReturnTs02019-05-15T08:58:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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