Civic Intelligence

C S Lewis Academy

990 • Fiscal year 2019 • EIN 72-1621203

Jul 01, 2018 to Jun 30, 2019 • Filed on Aug 13, 2020

PO Box 3250Newberg, OR 97132

(503) 538-6458

Siviq Scores

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

Liabilities / Assets

86th percentile

0.54x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.23x

Higher debt load relative to revenue than 78% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

10th percentile

-19%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$381,044

Down $89,542 (-19%) from 2018

Net Assets

Down

$175,587

Down $104,995 (-37%) from 2018

Liabilities

Up

$205,457

Up $15,453 (+8.1%) from 2018

Revenue

Down

$880,268

Down $207,964 (-19%) from 2018

Expenses

Up

$985,263

Up $1,574 (+0.2%) from 2018

Net Income

Down

-$104,995

Down $209,538 (-200%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $554,211Liabilities 2011: $216,802Net Assets 2011: $337,4092011Assets 2012: $558,243Liabilities 2012: $177,848Net Assets 2012: $380,3952012Assets 2013: $562,966Liabilities 2013: $233,421Net Assets 2013: $329,5452013Assets 2014: $773,031Liabilities 2014: $224,376Net Assets 2014: $548,6552014Assets 2015: $739,365Liabilities 2015: $239,486Net Assets 2015: $499,8792015Assets 2016: $751,901Liabilities 2016: $335,864Net Assets 2016: $416,0372016Assets 2017: $720,668Liabilities 2017: $544,629Net Assets 2017: $176,0392017Assets 2018: $470,586Liabilities 2018: $190,004Net Assets 2018: $280,5822018Assets 2019: $381,044Liabilities 2019: $205,457Net Assets 2019: $175,5872019Assets 2020: $492,611Liabilities 2020: $381,978Net Assets 2020: $110,6332020Assets 2021: $605,677Liabilities 2021: $431,651Net Assets 2021: $174,0262021Assets 2022: $1,124,610Liabilities 2022: $539,093Net Assets 2022: $585,5172022Assets 2023: $1,253,588Liabilities 2023: $508,610Net Assets 2023: $744,9782023Assets 2024: $1,323,187Liabilities 2024: $446,945Net Assets 2024: $876,2422024

Highlighted filing

2019

Assets$381,044
Liabilities$205,457
Net Assets$175,587

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,125,429Expenses 2011: $1,122,807Net Income 2011: $2,6222011Revenue 2012: $1,277,857Expenses 2012: $1,234,869Net Income 2012: $42,9882012Revenue 2013: $1,106,351Expenses 2013: $1,157,201Net Income 2013: -$50,8502013Revenue 2014: $1,534,759Expenses 2014: $1,315,651Net Income 2014: $219,1082014Revenue 2015: $1,219,617Expenses 2015: $1,268,393Net Income 2015: -$48,7762015Revenue 2016: $1,042,684Expenses 2016: $1,127,969Net Income 2016: -$85,2852016Revenue 2017: $844,758Expenses 2017: $1,084,755Net Income 2017: -$239,9972017Revenue 2018: $1,088,232Expenses 2018: $983,689Net Income 2018: $104,5432018Revenue 2019: $880,268Expenses 2019: $985,263Net Income 2019: -$104,9952019Revenue 2020: $887,515Expenses 2020: $952,469Net Income 2020: -$64,9542020Revenue 2021: $1,051,797Expenses 2021: $988,404Net Income 2021: $63,3932021Revenue 2022: $1,664,241Expenses 2022: $1,252,750Net Income 2022: $411,4912022Revenue 2023: $1,829,293Expenses 2023: $1,669,832Net Income 2023: $159,4612023Revenue 2024: $2,084,066Expenses 2024: $1,952,802Net Income 2024: $131,2642024

Highlighted filing

2019

Revenue$880,268
Expenses$985,263
Net Income-$104,995
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Aug 13, 2020
Return Version
2018v3.1
Gross Receipts
$899,731
Mission and Program Overview

Mission

Providing private school education for greater newberg community. The school provides an education that is challenging and responsive to individual needs, preparing students for life in a safe, nurturing environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$196,942$200,671▲ $3,729
Cash and Non-Interest-Bearing Accounts$271,064$178,735▼ $92,329
Prepaid Expenses and Deferred Charges$1,725$838▼ $887
Inventories for Sale or Use$855$800▼ $55
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Total Assets$470,586$381,044▼ $89,542
Other Assets Total-$0-
Liabilities
Deferred Revenue$183,618$182,718▼ $900
Mortgage Notes Payable Secured by Investment Property-$15,878-
Accounts Payable and Accrued Expenses$6,386$6,861▲ $475
Total Liabilities$190,004$205,457▲ $15,453
Net Assets / Fund Balance
Unrestricted Net Assets$272,903$135,385▼ $137,518
Temporarily Rstr Net Assets$7,679$40,202▲ $32,523
Total Net Assets Fund Balance$280,582$175,587▼ $104,995
Total Liabilities and Net Assets / Fund Balance$470,586$381,044▼ $89,542

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$177,933$96,797$274,730
Other Land Buildings$22,738$53,411$76,149
Compensation and Service Providers

Board Members and Trustees

NameTitle
David BeasleyChair Person
Adam AyersDirector
David KelsayDirector
Josh HanselmanDirector
Stacee HurstDirector
Brian NaffinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$86,384
Program Service Revenue
$696,826
Investment Income
$3,416
Other Revenue
$93,642
All Other Contributions
$86,384
Change in Net Assets
$-104,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$656,388
Other Expenses$328,875
Total Fundraising Expense$18,897
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,462$63,843$15,961$593,266
Occupancy$106,745$13,373-$120,118
Advertising$3,606$43,124-$46,730
Payroll Taxes$38,380$5,227$1,307$44,914
Depreciation Depletion$20,415$5,104-$25,519
Office Expenses$15,970$4,490-$20,460
Other Employee Benefits$10,065$6,514$1,629$18,208
Insurance$5,461$1,365-$6,826
Other Expenses$2,529$2,510-$5,039
All Other Expenses$3,212$1,108-$4,320
Interest-$1,020-$1,020
Travel$296--$296
Total Functional Expenses$800,339$166,027$18,897$985,263
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,271
Fundraising Direct Expenses$18,629
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$69,743$69,743$10,486$59,257
Miscellaneous Fund Raising$42,528$42,528$8,143$34,385
Total Events$112,271$112,271$18,629$93,642
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by treasurer prior to filing.

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

Financial reports, 990 reports and governing documents are available to the public upon request. Board minutes document any policy changes.

Filing and Contact Details

Filer

Filer Name
C S Lewis Academy
EIN
72-1621203
Phone
5035386458
Address
PO BOX 3250, NEWBERG, OR 97132

Signing Officer

Name
David Beasley
Title
Chairperson
Signed
2020-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Beasley
Formed
1985
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
49

Preparer

Firm
Newberg Tax Service PC
Address
2117 Portland Road, Newberg, OR 97132
Preparer
Greg C Mears
Phone
5035388222
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IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01725
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0838
IRS990/PrincipalOfficerNm0DAVID BEASLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION PROGRAM
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01419
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0695407
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0696826
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt052459
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0345525
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0329682
IRS990/PYOtherRevenueAmt049995
IRS990/PYProgramServiceRevenueAmt0640253
IRS990/PYRevenuesLessExpensesAmt0104543
IRS990/PYSalariesCompEmpBnftPaidAmt0654007
IRS990/PYTotalExpensesAmt0983689
IRS990/PYTotalRevenueAmt01088232
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-104995
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0698823
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/LeaseholdImprovementsGrp/BookValueAmt0177933
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt096797
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0274730
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022738
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt053411
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt076149
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0200671
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/ExplanationTxt0IN ADDITION TO NEWSPAPER ADS, THE ACADEMY PUBLISHES ITS RACIALLY NON-DISCRIMINATORY POLICY AT ITS WEB SITE (www.cslewisacademy.com) AS WELL AS IN ITS ADMISSION DOCUMENTS AND PROMOTIONAL BROCHURES.
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/DirectExpenseSummaryEventsAmt018629
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MISCELLANEOUS FUND RAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt069743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt042528
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0112271
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt069743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt042528
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0112271
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt093642
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018629
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010486
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt08143
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL REPORTS, 990 REPORTS AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. BOARD MINUTES DOCUMENT ANY POLICY CHANGES.
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07679
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt040202
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0470586
IRS990/TotalAssetsEOYAmt0381044
IRS990/TotalAssetsGrp/BOYAmt0470586
IRS990/TotalAssetsGrp/EOYAmt0381044
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt086384
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt018897
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166027
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0800339
IRS990/TotalFunctionalExpensesGrp/TotalAmt0985263
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0190004
IRS990/TotalLiabilitiesEOYAmt0205457
IRS990/TotalLiabilitiesGrp/BOYAmt0190004
IRS990/TotalLiabilitiesGrp/EOYAmt0205457
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0280582
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0175587
IRS990/TotalProgramServiceExpensesAmt0800339
IRS990/TotalProgramServiceRevenueAmt0696826
IRS990/TotalRevenueGrp/ExclusionAmt01419
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0698823
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0880268
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0470586
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0381044
IRS990/TravelGrp/ProgramServicesAmt0296
IRS990/TravelGrp/TotalAmt0296
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.45$0.88$2.08$1.95$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.51$0.74$1.83$1.67$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.54$0.59$1.66$1.25$0.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.43$0.17$1.05$0.99$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.38$0.11$0.89$0.95$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.21$0.18$0.88$0.99$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.19$0.28$1.09$0.98$0.10
2017Summary only. Only limited summary data is available for this year.$0.72$0.54$0.18$0.84$1.08$0.24
2016Summary only. Only limited summary data is available for this year.$0.75$0.34$0.42$1.04$1.13$0.09
2015Summary only. Only limited summary data is available for this year.$0.74$0.24$0.50$1.22$1.27$0.05
2014Summary only. Only limited summary data is available for this year.$0.77$0.22$0.55$1.53$1.32$0.22
2013Summary only. Only limited summary data is available for this year.$0.56$0.23$0.33$1.11$1.16$0.05
2012Summary only. Only limited summary data is available for this year.$0.56$0.18$0.38$1.28$1.23$0.04
2011Summary only. Only limited summary data is available for this year.$0.55$0.22$0.34$1.13$1.12$0.00