Civic Intelligence

Pleasant View Christian School Inc.

990 • Fiscal year 2016 • EIN 62-1038825

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2016

160 Hicks Edgin RoadPleasant View, TN 37146

(615) 746-8555

Siviq Scores

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

Liabilities / Assets

74th percentile

0.38x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.19x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

48th percentile

1.5%

Higher net margin than 48% of similar nonprofits.

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

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.

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

Asset Growth

67th percentile

6.9%

Faster asset growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

1.1%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$948,042

Up $61,376 (+6.9%) from 2015

Net Assets

Up

$589,330

Up $28,095 (+5.0%) from 2015

Liabilities

Up

$358,712

Up $33,281 (+10%) from 2015

Revenue

Up

$1,935,532

Up $20,961 (+1.1%) from 2015

Expenses

Down

$1,907,437

Down $30,643 (-1.6%) from 2015

Net Income

Up

$28,095

Up $51,604 (+220%) from 2015

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: $687,681Liabilities 2011: $364,956Net Assets 2011: $322,7252011Assets 2012: $762,275Liabilities 2012: $343,397Net Assets 2012: $418,8792012Assets 2013: $898,702Liabilities 2013: $339,008Net Assets 2013: $559,6942013Assets 2014: $894,874Liabilities 2014: $310,130Net Assets 2014: $584,7442014Assets 2015: $886,666Liabilities 2015: $325,431Net Assets 2015: $561,2352015Assets 2016: $948,042Liabilities 2016: $358,712Net Assets 2016: $589,3302016Assets 2017: $1,104,623Liabilities 2017: $451,402Net Assets 2017: $653,2212017Assets 2018: $1,184,828Liabilities 2018: $435,945Net Assets 2018: $748,8832018Assets 2019: $1,307,356Liabilities 2019: $129,524Net Assets 2019: $1,177,8322019Assets 2020: $1,401,594Liabilities 2020: $583,996Net Assets 2020: $817,5982020Assets 2021: $1,689,038Liabilities 2021: $712,217Net Assets 2021: $976,8212021Assets 2022: $1,781,492Liabilities 2022: $425,796Net Assets 2022: $1,355,6962022Assets 2023: $1,831,124Liabilities 2023: $499,697Net Assets 2023: $1,331,4272023Assets 2024: $2,195,325Liabilities 2024: $825,595Net Assets 2024: $1,369,7302024

Highlighted filing

2016

Assets$948,042
Liabilities$358,712
Net Assets$589,330

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,965,868Expenses 2011: $1,871,922Net Income 2011: $93,9462011Revenue 2012: $1,836,471Expenses 2012: $1,740,317Net Income 2012: $96,1542012Revenue 2013: $2,016,352Expenses 2013: $1,875,537Net Income 2013: $140,8152013Revenue 2014: $2,008,108Expenses 2014: $1,983,058Net Income 2014: $25,0502014Revenue 2015: $1,914,571Expenses 2015: $1,938,080Net Income 2015: -$23,5092015Revenue 2016: $1,935,532Expenses 2016: $1,907,437Net Income 2016: $28,0952016Revenue 2017: $2,016,922Expenses 2017: $1,917,988Net Income 2017: $98,9342017Revenue 2018: $2,125,880Expenses 2018: $2,002,663Net Income 2018: $123,2172018Revenue 2019: $2,484,311Expenses 2019: $2,055,362Net Income 2019: $428,9492019Revenue 2020: $2,503,328Expenses 2020: $2,134,406Net Income 2020: $368,9222020Revenue 2021: $2,441,089Expenses 2021: $2,281,866Net Income 2021: $159,2232021Revenue 2022: $2,667,888Expenses 2022: $2,673,380Net Income 2022: -$5,4922022Revenue 2023: $3,285,463Expenses 2023: $3,280,677Net Income 2023: $4,7862023Revenue 2024: $4,048,255Expenses 2024: $4,055,139Net Income 2024: -$6,8842024

Highlighted filing

2016

Revenue$1,935,532
Expenses$1,907,437
Net Income$28,095
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$1,935,532
Mission and Program Overview

Mission

The mission of pleasant view christian school is to provide an excellent, christian-based education from pre-school through high school

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$561,235$589,330▲ $28,095
Land, Buildings, and Equipment, Net$396,650$425,899▲ $29,249
Savings and Temporary Cash Investments$388,413$423,982▲ $35,569
Cash and Non-Interest-Bearing Accounts$101,603$98,161▼ $3,442
Total Assets$886,666$948,042▲ $61,376
Liabilities
Tax Exempt Bond Liabilities$219,989$270,502▲ $50,513
Other Liabilities$99,586$81,710▼ $17,876
Accounts Payable and Accrued Expenses$5,856$6,500▲ $644
Total Liabilities$325,431$358,712▲ $33,281
Net Assets / Fund Balance
Total Net Assets Fund Balance$561,235$589,330▲ $28,095
Total Liabilities and Net Assets / Fund Balance$886,666$948,042▲ $61,376

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$349,499$768,781$1,118,280
Equipment$29,929$95,423$125,352
Other Land Buildings$16,471$38,422$54,893
Land$30,000-$30,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Len ScottChairman
Robbie AndersonPresident
Jon ForrestVice Chairman
Cecil BoswellBoard Member
Chad KivettBoard Member
David BladesBoard Member
Jason BellBoard Member
Mathew BinkleyBoard Member
Jeff ChandlerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$51,497
Program Service Revenue
$1,883,797
Investment Income
$238
Other Revenue
$0
All Other Contributions
$3,335
Change in Net Assets
$28,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,083,683
Other Expenses$823,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$956,300--$956,300
Occupancy$133,543--$133,543
Payroll Taxes$73,766--$73,766
Current Officers, Directors, Trustees, and Key Employees$53,617--$53,617
All Other Expenses$46,970--$46,970
Depreciation Depletion$35,864--$35,864
Insurance$31,752--$31,752
Advertising$19,854--$19,854
Information Technology$15,774--$15,774
Other Expenses$4,768--$4,768
Interest$4,569--$4,569
Office Expenses$4,124--$4,124
Conferences and Meetings$-47--$-47
Total Functional Expenses$1,907,437$0$0$1,907,437
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Tina JamesDaughter of DirectorEmployee CompensationNo$29,693
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Bldg and Impro$81,710
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Len scott and jason bell family relationship

Member election for additional members Part VI line 7A

The corporate board elects the board of directors

Form 990 governing body review Part VI line 11

Board reviews 990 before electronic transmission

CEO executive director top management comp Part VI line 15A

The finance committee develops and presents the annual budget including compensation to the board

Other officer or key employee compensation Part VI line 15B

Employee compensation is determined by school board

Governing documents etc available to public Part VI line 19

990 is available for public inspection upon request. A financial report is presented annually to the corporate board. Governing documents, conflict of interest policy and financial statements are not made available to the general public

Filing and Contact Details

Filer

Filer Name
Pleasant View Christian School
EIN
62-1038825
Address
160 HICKS EDGIN ROAD, Pleasant View, TN 37146

Signing Officer

Name
Jeff Chandler
Title
Secretary
Phone
6157468555
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Chandler
Formed
1978
Legal Domicile
Tn
Voting Board Members
10
Independent Board Members
10
Employees
85
Volunteers
25

Preparer

Firm
Franklin J Luppe CPA Pllc
Address
6312 HIGHWAY 41A SUITE 105, Pleasant View, TN 37146
Preparer
Franklin J Luppe CPA
Phone
6157464632
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0388413
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0423982
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0349499
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0768781
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01118280
IRS990ScheduleD/EquipmentGrp/BookValueAmt029929
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095423
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125352
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016471
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038422
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054893
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt081710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES BLDG AND IMPRO
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0425899
IRS990ScheduleD/TotalLiabilityAmt081710
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RECORDS DOCUMENTING THAT SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE AWARDED ON A RACIALLY NONDISCRIMINATORY BASIS ARE NOT ROUTINELY MAINTAINED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances (Questions 4a, 4b, 4c or 4d)
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TINA JAMES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DAUGHTER OF DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt029693
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE COMPENSATION
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LEN SCOTT AND JASON BELL FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATE BOARD ELECTS THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS 990 BEFORE ELECTRONIC TRANSMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE COMMITTEE DEVELOPS AND PRESENTS THE ANNUAL BUDGET INCLUDING COMPENSATION TO THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EMPLOYEE COMPENSATION IS DETERMINED BY SCHOOL BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. A FINANCIAL REPORT IS PRESENTED ANNUALLY TO THE CORPORATE BOARD. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NORTHERN QUARTERLY MEETING O
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ASSOC OF CHURCHES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt01
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt0219989
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt0270502
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0886666
IRS990/TotalAssetsEOYAmt0948042
IRS990/TotalAssetsGrp/BOYAmt0886666
IRS990/TotalAssetsGrp/EOYAmt0948042
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt051497
IRS990/TotalEmployeeCnt085
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01907437
IRS990/TotalFunctionalExpensesGrp/TotalAmt01907437
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0325431
IRS990/TotalLiabilitiesEOYAmt0358712
IRS990/TotalLiabilitiesGrp/BOYAmt0325431
IRS990/TotalLiabilitiesGrp/EOYAmt0358712
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0561235
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0589330
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01907437
IRS990/TotalProgramServiceRevenueAmt01883797
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01884035
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01935532
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0886666
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0948042
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.PVCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF CHANDLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06157468555
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLEASANT VIEW CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0PLEA
ReturnHeader/Filer/EIN0621038825
ReturnHeader/Filer/USAddress/AddressLine1Txt0160 HICKS EDGIN ROAD
ReturnHeader/Filer/USAddress/CityNm0Pleasant View
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037146
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273492767
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRANKLIN J LUPPE CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06312 HIGHWAY 41A SUITE 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pleasant View
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037146
ReturnHeader/PreparerPersonGrp/PhoneNum06157464632
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANKLIN J LUPPE CPA
ReturnHeader/ReturnTs02016-11-02T13:29:20-06:00
ReturnHeader/ReturnTypeCd0990

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.$2.20$0.83$1.37$4.05$4.06$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.83$0.50$1.33$3.29$3.28$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.78$0.43$1.36$2.67$2.67$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.71$0.98$2.44$2.28$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.58$0.82$2.50$2.13$0.37
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.13$1.18$2.48$2.06$0.43
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.44$0.75$2.13$2.00$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.10$0.45$0.65$2.02$1.92$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.36$0.59$1.94$1.91$0.03
2015Summary only. Only limited summary data is available for this year.$0.89$0.33$0.56$1.91$1.94$0.02
2014Summary only. Only limited summary data is available for this year.$0.89$0.31$0.58$2.01$1.98$0.03
2013Summary only. Only limited summary data is available for this year.$0.90$0.34$0.56$2.02$1.88$0.14
2012Summary only. Only limited summary data is available for this year.$0.76$0.34$0.42$1.84$1.74$0.10
2011Summary only. Only limited summary data is available for this year.$0.69$0.36$0.32$1.97$1.87$0.09