Civic Intelligence

Kerman Christian School Inc

990 • Fiscal year 2017 • EIN 77-0354051

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 14, 2017

15495 W Whitesbridge RoadKerman, CA 93630

(559) 846-7200

Siviq Scores

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

Liabilities / Assets

69th percentile

0.16x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.08x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

23rd percentile

-7.9%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

69th percentile

$56,958

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

12th percentile

-14%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

47th percentile

3.0%

Faster revenue growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$284,006

Down $47,304 (-14%) from 2016

Net Assets

Down

$238,006

Down $45,978 (-16%) from 2016

Liabilities

Down

$46,000

Down $1,326 (-2.8%) from 2016

Revenue

Up

$584,040

Up $17,083 (+3.0%) from 2016

Expenses

Up

$630,018

Up $103,998 (+20%) from 2016

Net Income

Down

-$45,978

Down $86,915 (-212%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $194,840Liabilities 2011: $17,880Net Assets 2011: $176,9602011Assets 2012: $238,973Liabilities 2012: $25,095Net Assets 2012: $213,8782012Assets 2013: $211,354Liabilities 2013: $29,180Net Assets 2013: $182,1742013Assets 2014: $222,555Liabilities 2014: $25,295Net Assets 2014: $197,2602014Assets 2015: $275,447Liabilities 2015: $32,400Net Assets 2015: $243,0472015Assets 2016: $331,310Liabilities 2016: $47,326Net Assets 2016: $283,9842016Assets 2017: $284,006Liabilities 2017: $46,000Net Assets 2017: $238,0062017Assets 2018: $223,315Liabilities 2018: $44,647Net Assets 2018: $178,6682018Assets 2019: $238,093Liabilities 2019: $49,787Net Assets 2019: $188,3062019Assets 2020: $253,577Liabilities 2020: $199,573Net Assets 2020: $54,0042020Assets 2021: $238,495Liabilities 2021: $221,150Net Assets 2021: $17,3452021Assets 2022: $371,861Liabilities 2022: $146,849Net Assets 2022: $225,0122022Assets 2023: $93,453Liabilities 2023: $48,559Net Assets 2023: $44,8942023Assets 2024: $128,632Liabilities 2024: $78,628Net Assets 2024: $50,0042024Assets 2025: $112,745Liabilities 2025: $56,310Net Assets 2025: $56,4352025

Highlighted filing

2017

Assets$284,006
Liabilities$46,000
Net Assets$238,006

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $391,5412011Expenses 2012: $406,4622012Expenses 2013: $465,9212013Revenue 2014: $438,235Expenses 2014: $423,149Net Income 2014: $15,0862014Revenue 2015: $499,660Expenses 2015: $453,873Net Income 2015: $45,7872015Revenue 2016: $566,957Expenses 2016: $526,020Net Income 2016: $40,9372016Revenue 2017: $584,040Expenses 2017: $630,018Net Income 2017: -$45,9782017Revenue 2018: $696,290Expenses 2018: $755,628Net Income 2018: -$59,3382018Revenue 2019: $797,141Expenses 2019: $787,503Net Income 2019: $9,6382019Revenue 2020: $549,258Expenses 2020: $683,216Net Income 2020: -$133,9582020Revenue 2021: $718,741Expenses 2021: $668,163Net Income 2021: $50,5782021Revenue 2022: $1,025,842Expenses 2022: $818,175Net Income 2022: $207,6672022Revenue 2023: $716,168Expenses 2023: $906,795Net Income 2023: -$190,6272023Revenue 2024: $716,631Expenses 2024: $711,521Net Income 2024: $5,1102024Revenue 2025: $622,220Expenses 2025: $615,789Net Income 2025: $6,4312025

Highlighted filing

2017

Revenue$584,040
Expenses$630,018
Net Income-$45,978
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 14, 2017
Return Version
2016v3.0
Gross Receipts
$591,398
Mission and Program Overview

Mission

Provide christian education for pre-school and grades k through 6.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$275,340$229,188▼ $46,152
Land, Buildings, and Equipment, Net$50,351$46,220▼ $4,131
Accounts Receivable$5,619$8,598▲ $2,979
Total Assets$331,310$284,006▼ $47,304
Liabilities
Deferred Revenue$47,326$46,000▼ $1,326
Total Liabilities$47,326$46,000▼ $1,326
Net Assets / Fund Balance
Unrestricted Net Assets$283,984$238,006▼ $45,978
Total Net Assets Fund Balance$283,984$238,006▼ $45,978
Total Liabilities and Net Assets / Fund Balance$331,310$284,006▼ $47,304

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$45,394$69,844$115,238
Leasehold Improvements$826$41,450$42,276
Equipment-$23,731$23,731
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Madeline RahalPrincipalFT$56,958$56,958

Board Members and Trustees

NameTitle
Steve SlumbergerPresident
Bob FelkerDirector
David KoretoffDirector
Billy EzernackPtf Represen
Najwa KailehSecretary
Nancy WeisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$97,657
Program Service Revenue
$416,384
Investment Income
$0
Other Revenue
$69,999
All Other Contributions
$97,657
Change in Net Assets
$-45,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$491,414
Other Expenses$138,604
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$358,484$35,468-$393,952
Current Officers, Directors, Trustees, and Key Employees-$56,958-$56,958
Occupancy$39,633--$39,633
Payroll Taxes$31,506$6,398-$37,904
All Other Expenses$9,036$9,058-$18,094
Insurance$9,398$438-$9,836
Office Expenses-$8,646-$8,646
Fees for Services Other$7,945--$7,945
Other Expenses$6,700--$6,700
Depreciation Depletion$4,131--$4,131
Pension Plan Contributions-$2,600-$2,600
Fees for Services Accounting-$1,320-$1,320
Total Functional Expenses$509,132$120,886$0$630,018
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,357
Fundraising Direct Expenses$7,358
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$77,357$77,357$2,885$74,472
Total Events$77,357$77,357$7,358$69,999
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
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
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

Form 990, Page 6, Part VI, Line 11B

Tax returns reviewed by board treasurer before filing. Form 990 reviewed by the board of directors.

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

Compensation reviewed and approved by the independent board members.

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

Other salaries are reviewed by the school principal and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available on request at the school office. Governing documents and tax returns are availale to the public at the school office upon request.

Filing and Contact Details

Filer

Filer Name
Kerman Christian School Inc
EIN
77-0354051
Phone
5598467200
Address
15495 W WHITESBRIDGE ROAD, KERMAN, CA 93630

Signing Officer

Name
Steve Slumberger
Title
President
Phone
5598467200
Signed
2017-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Slumberger
Formed
1994
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
23

Preparer

Firm
Terry L Stone CPA
Address
555 W SHAW AVE SUITE B5, FRESNO, CA 93704-2503
Preparer
Terry L Stone
Phone
5592229487
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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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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03361
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03361
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt077357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt077357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt077357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt077357
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt069999
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02885
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02885
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01112
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01112
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURNS REVIEWED BY BOARD TREASURER BEFORE FILING. FORM 990 REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION REVIEWED AND APPROVED BY THE INDEPENDENT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER SALARIES ARE REVIEWED BY THE SCHOOL PRINCIPAL AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST AT THE SCHOOL OFFICE. GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILALE TO THE PUBLIC AT THE SCHOOL OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0331310
IRS990/TotalAssetsEOYAmt0284006
IRS990/TotalAssetsGrp/BOYAmt0331310
IRS990/TotalAssetsGrp/EOYAmt0284006
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt097657
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120886
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0509132
IRS990/TotalFunctionalExpensesGrp/TotalAmt0630018
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047326
IRS990/TotalLiabilitiesEOYAmt046000
IRS990/TotalLiabilitiesGrp/BOYAmt047326
IRS990/TotalLiabilitiesGrp/EOYAmt046000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0283984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0238006
IRS990/TotalProgramServiceExpensesAmt0509132
IRS990/TotalProgramServiceRevenueAmt0416384
IRS990/TotalReportableCompFromOrgAmt056958
IRS990/TotalRevenueGrp/ExclusionAmt069999
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0416384
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0584040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0331310
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0284006
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0283984
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0238006
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0467 W HAGLER
IRS990/USAddress/CityNm0FRESNO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093711
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.KERMANCHRISTIANSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE SLUMBERGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05598467200
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KERMAN CHRISTIAN SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0KERM
ReturnHeader/Filer/EIN0770354051
ReturnHeader/Filer/PhoneNum05598467200
ReturnHeader/Filer/USAddress/AddressLine1Txt015495 W WHITESBRIDGE ROAD
ReturnHeader/Filer/USAddress/CityNm0KERMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093630
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D51795C1AF96A5AFCB19896A9CFBB9872EBCF114
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01AF3C33E068449F31F79581828F5FE3880F7053F
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770410058
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TERRY L STONE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 W SHAW AVE SUITE B5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRESNO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0937042503
ReturnHeader/PreparerPersonGrp/PhoneNum05592229487
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY L STONE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-12-18T12:59:58-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.06$0.06$0.62$0.62$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.13$0.08$0.05$0.72$0.71$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.05$0.04$0.72$0.91$0.19
2022Summary only. Only limited summary data is available for this year.$0.37$0.15$0.23$1.03$0.82$0.21
2021Summary only. Only limited summary data is available for this year.$0.24$0.22$0.02$0.72$0.67$0.05
2020Summary only. Only limited summary data is available for this year.$0.25$0.20$0.05$0.55$0.68$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.24$0.05$0.19$0.80$0.79$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.18$0.70$0.76$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.05$0.24$0.58$0.63$0.05
2016Summary only. Only limited summary data is available for this year.$0.33$0.05$0.28$0.57$0.53$0.04
2015Summary only. Only limited summary data is available for this year.$0.28$0.03$0.24$0.50$0.45$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.03$0.20$0.44$0.42$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.03$0.18$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.03$0.21$0.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.02$0.18$0.39