Civic Intelligence

Lutheran High School

EIN 68-0231019 • 501(c)3 • Elk Grove, CA

Profile

To provide a comprehensive high school curriculum.

9270 Bruceville RoadElk Grove, CA 95758

www.lhselkgrove.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.16x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

3.51x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

9th percentile

-37%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-13%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-9.5%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$1,958,306

Down $300,265 (-13%) from 2016

Liabilities

Down

$2,278,473

Down $61,463 (-2.6%) from 2016

Net Assets

Down

-$320,167

Down $238,802 (-293%) from 2016

Operations
Liabilities / Revenue95th percentileNet Margin9th percentile

Revenue

Down

$649,189

Down $67,785 (-9.5%) from 2016

Expenses

Down

$887,991

Down $32,522 (-3.5%) from 2016

Net Income

Down

-$238,802

Down $35,263 (-17%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,691,243Liabilities 2011: $2,439,877Net Assets 2011: $251,3662011Assets 2012: $2,769,605Liabilities 2012: $2,403,384Net Assets 2012: $366,2212012Assets 2013: $2,626,208Liabilities 2013: $2,376,876Net Assets 2013: $249,3322013Assets 2014: $2,520,054Liabilities 2014: $2,430,066Net Assets 2014: $89,9882014Assets 2015: $2,530,292Liabilities 2015: $2,408,118Net Assets 2015: $122,1742015Assets 2016: $2,258,571Liabilities 2016: $2,339,936Net Assets 2016: -$81,3652016Assets 2017: $1,958,306Liabilities 2017: $2,278,473Net Assets 2017: -$320,1672017

Highlighted filing

2017

Assets$1,958,306
Liabilities$2,278,473
Net Assets-$320,167
Open 2017 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $707,581Expenses 2011: $780,746Net Income 2011: -$73,1652011Expenses 2012: $822,2852012Revenue 2013: $776,009Expenses 2013: $892,898Net Income 2013: -$116,8892013Revenue 2014: $789,581Expenses 2014: $948,925Net Income 2014: -$159,3442014Revenue 2015: $993,558Expenses 2015: $961,372Net Income 2015: $32,1862015Revenue 2016: $716,974Expenses 2016: $920,513Net Income 2016: -$203,5392016Revenue 2017: $649,189Expenses 2017: $887,991Net Income 2017: -$238,8022017

Highlighted filing

2017

Revenue$649,189
Expenses$887,991
Net Income-$238,802
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,958,306
Liabilities
$2,278,473
Net assets
-$320,167
Revenue
$649,189
Expenses
$887,991
Net income
-$238,802
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$1.96$2.28$0.32$0.65$0.89$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.26$2.34$0.08$0.72$0.92$0.20
2015Summary only. Only limited summary data is available for this year.$2.53$2.41$0.12$0.99$0.96$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.52$2.43$0.09$0.79$0.95$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$2.38$0.25$0.78$0.89$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$2.40$0.37$0.82
2011Summary only. Only limited summary data is available for this year.$2.69$2.44$0.25$0.71$0.78$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 29, 2017
Return Version
2016v3.0
Gross Receipts
$654,859
Mission and Program Overview

Mission

To provide a comprehensive high school curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,855,919$1,766,716▼ $89,203
Investments in Publicly Traded Securities$366,922$0▼ $366,922
Cash and Non-Interest-Bearing Accounts$25,909$185,991▲ $160,082
Prepaid Expenses and Deferred Charges$9,096$5,599▼ $3,497
Accounts Receivable$725$0▼ $725
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,258,571$1,958,306▼ $300,265
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,770,027$1,754,721▼ $15,306
Unsecured Notes Loans Payable$527,851$523,752▼ $4,099
Deferred Revenue$32,231--
Accounts Payable and Accrued Expenses$9,827--
Total Liabilities$2,339,936$2,278,473▼ $61,463
Net Assets / Fund Balance
Temporarily Rstr Net Assets$458,104$474,947▲ $16,843
Unrestricted Net Assets$-539,469$-795,114▼ $255,645
Total Net Assets Fund Balance$-81,365$-320,167▼ $238,802
Total Liabilities and Net Assets / Fund Balance$2,258,571$1,958,306▼ $300,265

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,657,007$628,701$2,285,708
Other Land Buildings$109,709$338,844$448,553
Equipment-$20,954$20,954
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Alan FlynnPresident
Dan SantucciVice President
Linda AmesBoard Member
Sandy ElledgeSecretary
Christopher PetersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$54,888
Program Service Revenue
$550,203
Investment Income
$16,843
Other Revenue
$27,255
All Other Contributions
$54,888
Change in Net Assets
$-238,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$461,284
Other Expenses$426,707
Total Fundraising Expense$864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$275,164$102,020-$377,184
Depreciation Depletion$80,283$8,920-$89,203
All Other Expenses$29,993$19,916$176$50,085
Interest$42,341$4,705-$47,046
Pension Plan Contributions$31,016$8,748-$39,764
Occupancy$32,506$3,612-$36,118
Payroll Taxes$20,300$5,726-$26,026
Other Employee Benefits$14,282$4,028-$18,310
Other Expenses$12,907$1,866-$12,907
Insurance$9,788$1,088-$10,876
Fees for Services Legal-$8,933-$8,933
Fees for Services Accounting$5,148$1,452-$6,600
Advertising--$688$688
Office Expenses-$568-$568
Total Functional Expenses$715,545$171,582$864$887,991
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,806
Fundraising Direct Expenses$5,670
Professional Fundraising Fees$0
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The lutheran association of churches elects the board of directors”

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

“A draft of the form 990 is reviewed by the board of directors prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The board reviews conflict of interest statements on an annual basis.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The board reviews the salary of similar positions in other schools, as well as the general salary range in the local market.”

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

“The organization's form 1023, organizational documents, and form 990 are made available on request at the main office.”

Filing and Contact Details

Filer

Filer Name
Lutheran High School
EIN
68-0231019
Phone
9166862729
Address
9270 BRUCEVILLE ROAD, ELK GROVE, CA 95758

Signing Officer

Name
Dan Santucci
Title
Vice President
Signed
2017-09-29
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
45

Preparer

Firm
Boden Klein & Sneesby A Professional Corp
Address
3005 Douglas Blvd Ste 115, Roseville, CA 95661
Preparer
Bruce W Sneesby
Phone
9167741040
Supplemental Narrative

Additional Explanations

Client Note 1

“Client Note 1 - On January 26, 2017, Lutheran High Schools Board of Directors voted to cease operations at the close of the 2016/2017 school year. The School ceased operations as of June 30, 2017 and is finalizing the disposition of its remaining assets and liabilities.On July 31, 2017, the School signed an agreement and mutual release whereby the School, on October 31, 2017, will pay the balance of cash assets and transfer title of remaining assets to Lutheran Church Extension Fund (LCEF) in full satisfaction of all claims LCEF has, or have had in the past, against LHS regarding the Promissory Notes and Line of Credit.”

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

“Lutheran high school ceased operations at the end of the 2016/2017 school year.”

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

“The process has not changed from the prior year.”

Financial Statement Notes

Part X : FIN48 Footnote

“The school adopted the accounting principles related to accounting for uncertainty in income taxes (as described under asc 740-10) and has determined that there is no material impact on the financial statements for the fiscal year ended june 30, 2017.”

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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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IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05726
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt031016
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
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IRS990/PYExcessBenefitTransInd0false
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0628701
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0109709
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL ADOPTED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (AS DESCRIBED UNDER ASC 740-10) AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01766716
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLISHED ITS NON-DISCRIMINATION NOTICE IN THE SACRAMENTO BEE ON OCTOBER 26, 2016.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - On January 26, 2017, Lutheran High Schools Board of Directors voted to cease operations at the close of the 2016/2017 school year. The School ceased operations as of June 30, 2017 and is finalizing the disposition of its remaining assets and liabilities.On July 31, 2017, the School signed an agreement and mutual release whereby the School, on October 31, 2017, will pay the balance of cash assets and transfer title of remaining assets to Lutheran Church Extension Fund (LCEF) in full satisfaction of all claims LCEF has, or have had in the past, against LHS regarding the Promissory Notes and Line of Credit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LUTHERAN HIGH SCHOOL CEASED OPERATIONS AT THE END OF THE 2016/2017 SCHOOL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LUTHERAN ASSOCIATION OF CHURCHES ELECTS THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD REVIEWS THE SALARY OF SIMILAR POSITIONS IN OTHER SCHOOLS, AS WELL AS THE GENERAL SALARY RANGE IN THE LOCAL MARKET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S FORM 1023, ORGANIZATIONAL DOCUMENTS, AND FORM 990 ARE MADE AVAILABLE ON REQUEST AT THE MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2: Change of Oversight or Selection Process
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IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00

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