Civic Intelligence

Levelland Christian School

990 • Fiscal year 2018 • EIN 75-2542803

Aug 01, 2017 to Jul 31, 2018 • Filed on May 25, 2018

1905 Cactus DriveLevelland, TX 79336

(806) 894-6019

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.04x

Higher debt load relative to assets than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

60th percentile

0.07x

Higher debt load relative to revenue than 60% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

32nd percentile

-3.0%

Higher net margin than 32% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$31,442

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

33rd percentile

-3.3%

Faster asset growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

74th percentile

22%

Faster revenue growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$674,262

Down $22,834 (-3.3%) from 2017

Net Assets

Down

$648,489

Down $11,710 (-1.8%) from 2017

Liabilities

Down

$25,773

Down $11,124 (-30%) from 2017

Revenue

Up

$389,242

Up $69,819 (+22%) from 2017

Expenses

Up

$400,952

Up $85,492 (+27%) from 2017

Net Income

Down

-$11,710

Down $15,673 (-395%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $481,914Liabilities 2011: $115,160Net Assets 2011: $366,7542011Assets 2012: $514,164Liabilities 2012: $119,050Net Assets 2012: $395,1142012Assets 2013: $451,367Liabilities 2013: $62,002Net Assets 2013: $389,3652013Assets 2014: $470,302Liabilities 2014: $21,834Net Assets 2014: $448,4682014Assets 2015: $624,583Liabilities 2015: $27,593Net Assets 2015: $596,9902015Assets 2016: $680,082Liabilities 2016: $32,515Net Assets 2016: $647,5672016Assets 2017: $697,096Liabilities 2017: $36,897Net Assets 2017: $660,1992017Assets 2018: $674,262Liabilities 2018: $25,773Net Assets 2018: $648,4892018Assets 2019: $598,587Liabilities 2019: $0Net Assets 2019: $598,5872019Assets 2020: $595,741Liabilities 2020: $0Net Assets 2020: $595,7412020Assets 2021: $557,195Liabilities 2021: $0Net Assets 2021: $557,1952021Assets 2022: $466,172Liabilities 2022: $0Net Assets 2022: $466,1722022Assets 2023: $643,150Liabilities 2023: $15,799Net Assets 2023: $627,3512023Assets 2024: $541,656Liabilities 2024: $19,765Net Assets 2024: $521,8912024

Highlighted filing

2018

Assets$674,262
Liabilities$25,773
Net Assets$648,489

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $352,398Expenses 2011: $316,788Net Income 2011: $35,6102011Revenue 2012: $338,182Expenses 2012: $325,911Net Income 2012: $12,2712012Revenue 2013: $276,530Expenses 2013: $265,814Net Income 2013: $10,7162013Revenue 2014: $296,740Expenses 2014: $255,437Net Income 2014: $41,3032014Revenue 2015: $320,080Expenses 2015: $295,707Net Income 2015: $24,3732015Revenue 2016: $287,455Expenses 2016: $284,399Net Income 2016: $3,0562016Revenue 2017: $319,423Expenses 2017: $315,460Net Income 2017: $3,9632017Revenue 2018: $389,242Expenses 2018: $400,952Net Income 2018: -$11,7102018Revenue 2019: $452,554Expenses 2019: $500,693Net Income 2019: -$48,1392019Revenue 2020: $330,509Expenses 2020: $333,355Net Income 2020: -$2,8462020Revenue 2021: $320,892Expenses 2021: $450,749Net Income 2021: -$129,8572021Revenue 2022: $596,307Expenses 2022: $522,834Net Income 2022: $73,4732022Revenue 2023: $734,447Expenses 2023: $584,632Net Income 2023: $149,8152023Revenue 2024: $599,506Expenses 2024: $599,720Net Income 2024: -$2142024

Highlighted filing

2018

Revenue$389,242
Expenses$400,952
Net Income-$11,710
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
May 25, 2018
Return Version
2017v2.3
Gross Receipts
$406,417
Mission and Program Overview

Mission

The mission of the levelland christian school is to lay a christ-centered foundation, by incorporating biblical principles with excellence in academics in a cooperative effort with the student, the parent and the teacher. Levelland christian school is committed to the concept that children are best prepared for a life of faith and service for christ when they are nurtured by all three of the key influences in their lives: the home, the school and the church.

Levelland christian school's mission is to provide its students with a christ-centered foundation by incorporating biblical principles with excellence in academics in a cooperative effort with the student, parent, and teacher.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$391,469$393,419▲ $1,950
Cap Stk Tr Prin Current Funds$353,685$353,685→ $0
Prepaid Expenses and Deferred Charges$189,785$189,785→ $0
Rtn Earn Endowment Incm Other Fnds$164,565$152,855▼ $11,710
Pd in Cap Srpls Land Bldg Eqp Fund$141,949$141,949→ $0
Accounts Receivable$37,642$37,642→ $0
Savings and Temporary Cash Investments$25,883$1,888▼ $23,995
Cash and Non-Interest-Bearing Accounts$789--
Total Assets$697,096$674,262▼ $22,834
Other Assets Total$51,528$51,528→ $0
Liabilities
Accounts Payable and Accrued Expenses$36,897$25,773▼ $11,124
Total Liabilities$36,897$25,773▼ $11,124
Net Assets / Fund Balance
Total Net Assets Fund Balance$660,199$648,489▼ $11,710
Total Liabilities and Net Assets / Fund Balance$697,096$674,262▼ $22,834

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$246,755$163,910-
Other Land Buildings$850--
Land$134,630--
Equipment$10,084$6,699-
Leasehold Improvements$1,100--
Other Assets Org$51,528--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kendra GibsonDirectorFT$31,442$31,442

Board Members and Trustees

NameTitle
Bert GibsonBoard Member
Leacay FarrBoard Member
Luis MartinezBoard Member
Marcy MartinezBoard Member
Patti SlaughterBoard Member
Teresa WatersBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$75,252
Program Service Revenue
$316,571
Investment Income
$94
Other Revenue
$-2,675
All Other Contributions
$30,877
Change in Net Assets
$-11,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$307,385
Other Expenses$93,567
Total Fundraising Expense$490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,092$52,831-$220,923
Payroll Taxes$46,937$8,083-$55,020
Current Officers, Directors, Trustees, and Key Employees-$31,442-$31,442
Occupancy$23,259$1,224-$24,483
Insurance$10,860--$10,860
All Other Expenses$8,387$163$46$8,596
Other Expenses$3,231$170-$3,401
Office Expenses$2,576$147$222$2,945
Advertising$1,259-$222$1,481
Travel$70--$70
Total Functional Expenses$305,146$95,316$490$400,952
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$17,175
Fundraising Gross Income$14,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fish Fry$39,250$10,000$12,881$-2,881
Golf Tournament$19,625$4,500$4,294$206
Total Events$58,875$14,500$17,175$-2,675
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
Yes
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

The form 990 and related schedules are provided to all board of directors members. The board of directors reviews and approves the form 990 before it is submitted to the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Enforced by the board of directors

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews annually the compensation for the head of school.

Form 990, Page 6, Part VI, Line 15B

The board of directors reviews annually the compensation of the schools staff including all key employees.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy and financial statements are made available to any person who requests copies or wants to review them. Members of the board, as well as school personnel, are available to discuss and explain all documents.

Filing and Contact Details

Filer

Filer Name
Levelland Christian School
EIN
75-2542803
Phone
8068946019
Address
1905 CACTUS DRIVE, LEVELLAND, TX 79336

Signing Officer

Name
Kendra Gibson
Title
Director
Phone
8068946019
Signed
2018-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kendra Gibson
Voting Board Members
7
Independent Board Members
7
Employees
57
Volunteers
2

Preparer

Firm
Myatt Blume & Osburn Ltd Llp
Address
812 9TH ST, LEVELLAND, TX 79336-4514
Preparer
Sl Myatt
Phone
8068947324
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the levelland christian school is to lay a christ-centered foundation, by incorporating biblical principles with excellence in academics in a cooperative effort with the student, the parent and the teacher. Levelland christian school is committed to the concept that children are best prepared for a life of faith and service for christ when they are nurtured by all three of the key influences in their lives: the home, the school and the church.

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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/EquipmentGrp/DepreciationAmt06699
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt016783
IRS990ScheduleD/LandGrp/BookValueAmt0134630
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0134630
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01100
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt01100
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt051528
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0850
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0850
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0393419
IRS990ScheduleD/TotalBookValueOtherAssetsAmt051528
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt015125
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017175
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FISH FRY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt019625
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt04500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014500
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2675
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017175
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012881
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04294
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE LEVELLAND CHRISTIAN SCHOOL IS TO LAY A CHRIST-CENTERED FOUNDATION, BY INCORPORATING BIBLICAL PRINCIPLES WITH EXCELLENCE IN ACADEMICS IN A COOPERATIVE EFFORT WITH THE STUDENT, THE PARENT AND THE TEACHER. LEVELLAND CHRISTIAN SCHOOL IS COMMITTED TO THE CONCEPT THAT CHILDREN ARE BEST PREPARED FOR A LIFE OF FAITH AND SERVICE FOR CHRIST WHEN THEY ARE NURTURED BY ALL THREE OF THE KEY INFLUENCES IN THEIR LIVES: THE HOME, THE SCHOOL AND THE CHURCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND RELATED SCHEDULES ARE PROVIDED TO ALL BOARD OF DIRECTORS MEMBERS. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENFORCED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS ANNUALLY THE COMPENSATION FOR THE HEAD OF SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS ANNUALLY THE COMPENSATION OF THE SCHOOLS STAFF INCLUDING ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO ANY PERSON WHO REQUESTS COPIES OR WANTS TO REVIEW THEM. MEMBERS OF THE BOARD, AS WELL AS SCHOOL PERSONNEL, ARE AVAILABLE TO DISCUSS AND EXPLAIN ALL DOCUMENTS.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0697096
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt075252
IRS990/TotalEmployeeCnt057
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0490
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095316
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0305146
IRS990/TotalFunctionalExpensesGrp/TotalAmt0400952
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036897
IRS990/TotalLiabilitiesEOYAmt025773
IRS990/TotalLiabilitiesGrp/BOYAmt036897
IRS990/TotalLiabilitiesGrp/EOYAmt025773
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0660199
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0648489
IRS990/TotalProgramServiceExpensesAmt0305146
IRS990/TotalProgramServiceRevenueAmt0316571
IRS990/TotalReportableCompFromOrgAmt031442
IRS990/TotalRevenueGrp/ExclusionAmt094
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0316571
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0389242
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0697096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0674262
IRS990/TravelGrp/ProgramServicesAmt070
IRS990/TravelGrp/TotalAmt070
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0LEVELLAND
IRS990/USAddress/StateAbbreviationCd0TX
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LCSWARRIORS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENDRA GIBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08068946019
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEVELLAND CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0LEVE
ReturnHeader/Filer/EIN0752542803
ReturnHeader/Filer/PhoneNum08068946019
ReturnHeader/Filer/USAddress/AddressLine1Txt01905 CACTUS DRIVE
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E335BDF7F6F8F254F9E78C7970D63D765492A8F2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EEB7EE4206109BFD331F643B38D8A6D218F40D1F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt040.134.195.190
ReturnHeader/FilingSecurityInformation/IPDt02019-07-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm020:19:00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752280336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MYATT BLUME & OSBURN LTD LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0812 9TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEVELLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0793364514
ReturnHeader/PreparerPersonGrp/PhoneNum08068947324
ReturnHeader/PreparerPersonGrp/PreparationDt02019-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SL MYATT
ReturnHeader/ReturnTs02019-07-02T20:19:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$0.20$5.22$6.00$6.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$6.43$0.16$6.27$7.34$5.85$1.50
2022Detailed filing. Detailed filing data is available for this year.$4.66$0.00$4.66$5.96$5.23$0.73
2021Detailed filing. Detailed filing data is available for this year.$5.57$0.00$5.57$3.21$4.51$1.30
2020Detailed filing. Detailed filing data is available for this year.$5.96$0.00$5.96$3.31$3.33$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.99$0.00$5.99$4.53$5.01$0.48
2018Detailed filing. Detailed filing data is available for this year.$6.74$0.26$6.48$3.89$4.01$0.12
2017Summary only. Only limited summary data is available for this year.$6.97$0.37$6.60$3.19$3.15$0.04
2016Summary only. Only limited summary data is available for this year.$6.80$0.33$6.48$2.87$2.84$0.03
2015Summary only. Only limited summary data is available for this year.$6.25$0.28$5.97$3.20$2.96$0.24
2014Summary only. Only limited summary data is available for this year.$4.70$0.22$4.48$2.97$2.55$0.41
2013Summary only. Only limited summary data is available for this year.$4.51$0.62$3.89$2.77$2.66$0.11
2012Summary only. Only limited summary data is available for this year.$5.14$1.19$3.95$3.38$3.26$0.12
2011Summary only. Only limited summary data is available for this year.$4.82$1.15$3.67$3.52$3.17$0.36