Civic Intelligence

Live Oak Classical School

EIN 77-0616274 • 501(c)3 • Waco, TX

Profile

Live oak classical school strives to equip students to love god with all their hearts, souls and minds. We draw on the classical tools of learning to prepare students to reason clearly, communicate effectively,& act responsibily in the world,all for the glory of god.

P O Box 647Waco, TX 76703

liveoakclassical.com

Siviq Scores

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

Liabilities / Assets

100th percentile

5.17x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.95x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

34th percentile

-0.9%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

42nd percentile

2.4%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

17%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets100th percentile

Assets

Up

$1,134,588

Up $26,740 (+2.4%) from 2023

Liabilities

Down

$5,869,054

Down $276,725 (-4.5%) from 2023

Net Assets

Up

-$4,734,466

Up $303,465 (+6.0%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin34th percentile

Revenue

Up

$6,186,863

Up $876,768 (+17%) from 2023

Expenses

Up

$6,243,945

Up $349,932 (+5.9%) from 2023

Net Income

Up

-$57,082

Up $526,836 (+90%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$10M$5.0M$0-$5.0M-$10MAssets 2011: $1,500,698Liabilities 2011: $831,887Net Assets 2011: $668,8112011Assets 2012: $2,040,948Liabilities 2012: $1,143,287Net Assets 2012: $897,6612012Assets 2013: $1,954,790Liabilities 2013: $1,038,352Net Assets 2013: $916,4382013Assets 2014: $2,685,037Liabilities 2014: $1,718,347Net Assets 2014: $966,6902014Assets 2015: $3,248,582Liabilities 2015: $1,666,685Net Assets 2015: $1,581,8972015Assets 2016: $8,445,669Liabilities 2016: $5,506,043Net Assets 2016: $2,939,6262016Assets 2017: $1,668,743Liabilities 2017: $744,345Net Assets 2017: $924,3982017Assets 2018: $1,455,008Liabilities 2018: $478,140Net Assets 2018: $976,8682018Assets 2019: $1,485,466Liabilities 2019: $585,862Net Assets 2019: $899,6042019Assets 2020: $2,335,178Liabilities 2020: $1,551,993Net Assets 2020: $783,1852020Assets 2021: $1,265,858Liabilities 2021: $1,258,061Net Assets 2021: $7,7972021Assets 2022: $1,708,715Liabilities 2022: $6,171,232Net Assets 2022: -$4,462,5172022Assets 2023: $1,107,848Liabilities 2023: $6,145,779Net Assets 2023: -$5,037,9312023Assets 2024: $1,134,588Liabilities 2024: $5,869,054Net Assets 2024: -$4,734,4662024

Highlighted filing

2024

Assets$1,134,588
Liabilities$5,869,054
Net Assets-$4,734,466
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,956,083Expenses 2011: $1,663,616Net Income 2011: $292,4672011Revenue 2012: $2,374,516Expenses 2012: $2,145,665Net Income 2012: $228,8512012Revenue 2013: $2,376,264Expenses 2013: $2,362,132Net Income 2013: $14,1322013Revenue 2014: $2,816,287Expenses 2014: $2,766,035Net Income 2014: $50,2522014Revenue 2015: $3,616,401Expenses 2015: $3,001,194Net Income 2015: $615,2072015Revenue 2016: $4,744,384Expenses 2016: $3,386,655Net Income 2016: $1,357,7292016Revenue 2017: $4,912,851Expenses 2017: $4,136,404Net Income 2017: $776,4472017Revenue 2018: $4,643,516Expenses 2018: $4,311,085Net Income 2018: $332,4312018Revenue 2019: $4,367,522Expenses 2019: $4,345,237Net Income 2019: $22,2852019Revenue 2020: $4,534,185Expenses 2020: $4,488,411Net Income 2020: $45,7742020Revenue 2021: $4,570,478Expenses 2021: $4,454,016Net Income 2021: $116,4622021Revenue 2022: $4,931,132Expenses 2022: $5,078,069Net Income 2022: -$146,9372022Revenue 2023: $5,310,095Expenses 2023: $5,894,013Net Income 2023: -$583,9182023Revenue 2024: $6,186,863Expenses 2024: $6,243,945Net Income 2024: -$57,0822024

Highlighted filing

2024

Revenue$6,186,863
Expenses$6,243,945
Net Income-$57,082
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,134,588
Liabilities
$5,869,054
Net assets
-$4,734,466
Revenue
$6,186,863
Expenses
$6,243,945
Net income
-$57,082
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.13$5.87$4.73$6.19$6.24$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.11$6.15$5.04$5.31$5.89$0.58
2022Detailed filing. Detailed filing data is available for this year.$1.71$6.17$4.46$4.93$5.08$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.27$1.26$0.01$4.57$4.45$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.34$1.55$0.78$4.53$4.49$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.49$0.59$0.90$4.37$4.35$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.46$0.48$0.98$4.64$4.31$0.33
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.74$0.92$4.91$4.14$0.78
2016Detailed filing. Detailed filing data is available for this year.$8.45$5.51$2.94$4.74$3.39$1.36
2015Detailed filing. Detailed filing data is available for this year.$3.25$1.67$1.58$3.62$3.00$0.62
2014Detailed filing. Detailed filing data is available for this year.$2.69$1.72$0.97$2.82$2.77$0.05
2013Summary only. Only limited summary data is available for this year.$1.95$1.04$0.92$2.38$2.36$0.01
2012Summary only. Only limited summary data is available for this year.$2.04$1.14$0.90$2.37$2.15$0.23
2011Summary only. Only limited summary data is available for this year.$1.50$0.83$0.67$1.96$1.66$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$6,242,738
Mission and Program Overview

Mission

Live oak classical school strives to equip students to love god with all their hearts, souls and minds. We draw on the classical tools of learning to prepare students to reason clearly, communicate effectively,& act responsibily in the world,all for the glory of god.

Live oak classical school strives to equip students to love god with all their hearts, souls and minds. We draw on the classical tools of learning to prepare students to reason clearly, communicate effectively, & act responsibily in the world, all for the glory of god.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$598,779$629,177▲ $30,398
Savings and Temporary Cash Investments$174,324$168,583▼ $5,741
Accounts Receivable$221,059$110,149▼ $110,910
Land, Buildings, and Equipment, Net$45,537$92,890▲ $47,353
Inventories for Sale or Use$21,912$21,912→ $0
Prepaid Expenses and Deferred Charges$46,237$9,104▼ $37,133
Total Assets$1,234,378$1,134,588▼ $99,790
Other Assets Total$126,530$102,773▼ $23,757
Liabilities
Tax Exempt Bond Liabilities$4,662,567$4,390,592▼ $271,975
Deferred Revenue$1,282,507$1,218,800▼ $63,707
Other Liabilities$126,530$102,773▼ $23,757
Unsecured Notes Loans Payable-$78,000-
Mortgage Notes Payable Secured by Investment Property$77,199$58,123▼ $19,076
Accounts Payable and Accrued Expenses$123,506$20,766▼ $102,740
Total Liabilities$6,272,309$5,869,054▼ $403,255
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-5,037,931$-4,734,466▲ $303,465
Total Net Assets Fund Balance$-5,037,931$-4,734,466▲ $303,465
Total Liabilities and Net Assets / Fund Balance$1,234,378$1,134,588▼ $99,790

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$92,890$614,505$707,395
Other Assets Org$102,773--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alison MoffatHead of School,non-votingFT$121,535$3,843$125,378
Donna ZemanekFinance Director, Non-votiFT$69,004$1,036$70,040

Board Members and Trustees

NameTitle
Neil LuftPresident
Alta VannVice-president
Callie SchrankBoard Member
Grant CoburnBoard Member
Jeremy CounsellerBoard Member
Lanissa WillisBoard Member
Melissa IshioBoard Member
Paul BarbieriBoard Member
Holly BurchettSecretary
Heath IvyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$404,262
Program Service Revenue
$5,577,257
Investment Income
$2,699
Other Revenue
$202,645
All Other Contributions
$298,493
Change in Net Assets
$-57,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,686,689
Other Expenses$1,957,256
Grants and Similar Amounts Paid$600,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,665,242$509,938-$3,175,180
Occupancy$811,831--$811,831
Grants to Domestic Individuals$600,000--$600,000
Payroll Taxes$189,930$51,276-$241,206
Current Officers, Directors, Trustees, and Key Employees-$203,918-$203,918
Office Expenses$29,493$153,485-$182,978
Interest$153,726--$153,726
Information Technology-$138,479-$138,479
Other Expenses$123,543$-394-$123,543
All Other Expenses$80,645$33,682-$114,327
Other Employee Benefits$36,917$7,576-$44,493
Insurance$38,500--$38,500
Travel$27,171$1,132-$28,303
Pension Plan Contributions$20,205$1,687-$21,892
Depreciation Depletion$16,835--$16,835
Fees for Services Accounting-$16,533-$16,533
Conferences and Meetings$11,894$1,584-$13,478
Advertising-$3,358-$3,358
Fees for Services Legal-$3,000-$3,000
Fees for Services Other-$1,750-$1,750
Total Functional Expenses$5,116,941$1,127,004$0$6,243,945
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,677
Fundraising Direct Expenses$30,989
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$176,446$70,677$2,612$68,065
Total Events$176,446$70,677$30,989$39,688
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$102,773

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWhitney Cultural Education Facilities Finance Corporation2022-04-22$4,970,240Education revenue and refunding note, series 2022a

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,970,240--$97,500

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A copy of the 990 was provided to each board member prior to filing. After review, the finance committee recommended to the full board that the return be approved and that the ceo be instructed to sign and file the return.”

Form 990, Part VI, Section B, Line 12C

“Annual affirmation of the policy is individually signed by each board member and key staff”

Form 990, Part VI, Section B, Line 15

“Annual written reviews of all educators and key staff are reviewed by the head of school and reported to the board. All salary and benefits are approved by the finance committee and full board during the budgeting process.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Live Oak Classical School
EIN
77-0616274
Phone
2547141007
Address
P O BOX 647, WACO, TX 76703

Signing Officer

Name
Brice Helton
Title
Interim Head of School
Phone
2547141007
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brice Helton
Formed
2003
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
10
Employees
137
Volunteers
650

Preparer

Firm
Pattillo Brown & Hill Llp
Address
P O BOX 20725, WACO, TX 76702-0725
Preparer
Sharon M Herwald CPA
Phone
2547724901
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfer of net assets to live oak classical properties 89,922. Transfer of net assets to live oak classical foundation 270,625.”

FORM 990, PART XII, LINE 2C:

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

Financial Statement Notes

PART X, LINE 2:

“The organization was granted tax-exempt status under section 501(c) (3) of the internal revenue code. The organization has been classified as a publicly supported organization, which is not a private foundation under section 509(a)(1) and 170(b)(1)(a)(vi) of the code. The organization began collecting unrelated business taxable income ("ubti") in 2017 related to fees charged for parking and has prepared a form 990-t to pay the related tax. Therefore, a provision for income taxes is reflected in the combined financial statements for the year ended june 30, 2024 and 2023. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of ubti. The organization has recognized ubti for the years ended june 30, 2024 and 2023 and recorded the related provision for income tax in the amount of $0 and $0. The organization's tax returns are generally no longer subject to examination by the internal revenue service after three years.”

Raw XML AppendixShowing 400 of 562 raw XML fields

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/ActivityOrMissionDesc0LIVE OAK CLASSICAL SCHOOL STRIVES TO EQUIP STUDENTS TO LOVE GOD WITH ALL THEIR HEARTS, SOULS AND MINDS. WE DRAW ON THE CLASSICAL TOOLS OF LEARNING TO PREPARE STUDENTS TO REASON CLEARLY, COMMUNICATE EFFECTIVELY, & ACT RESPONSIBILY IN THE WORLD, ALL FOR THE GLORY OF GOD.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10121535
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1169004
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10HEAD OF SCHOOL,NON-VOTING
IRS990/Form990PartVIISectionAGrp/TitleTxt11FINANCE DIRECTOR, NON-VOTI
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0105769
IRS990/FundraisingDirectExpensesAmt030989
IRS990/FundraisingGrossIncomeAmt070677
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantAmt0600000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0600000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0600000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06242738
IRS990/GrossRentsGrp/RealAmt01400
IRS990/GrossSalesOfInventoryAmt026668
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0138479
IRS990/InformationTechnologyGrp/TotalAmt0138479
IRS990/InsuranceGrp/ProgramServicesAmt038500
IRS990/InsuranceGrp/TotalAmt038500
IRS990/InterestGrp/ProgramServicesAmt0153726
IRS990/InterestGrp/TotalAmt0153726
IRS990/InventoriesForSaleOrUseGrp/BOYAmt021912
IRS990/InventoriesForSaleOrUseGrp/EOYAmt021912
IRS990/InvestmentIncomeGrp/ExclusionAmt02699
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02699
IRS990/InvestmentInJointVentureInd00
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0614505
IRS990/LandBldgEquipBasisNetGrp/BOYAmt045537
IRS990/LandBldgEquipBasisNetGrp/EOYAmt092890
IRS990/LandBldgEquipCostOrOtherBssAmt0707395
IRS990/LegalDomicileStateCd0TX
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LIVE OAK CLASSICAL SCHOOL STRIVES TO EQUIP STUDENTS TO LOVE GOD WITH ALL THEIR HEARTS, SOULS AND MINDS. WE DRAW ON THE CLASSICAL TOOLS OF LEARNING TO PREPARE STUDENTS TO REASON CLEARLY, COMMUNICATE EFFECTIVELY,& ACT RESPONSIBILY IN THE WORLD,ALL FOR THE GLORY OF GOD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt077199
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt058123
IRS990/NetAssetsOrFundBalancesBOYAmt0-5037931
IRS990/NetAssetsOrFundBalancesEOYAmt0-4734466
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt039688
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt039688
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01782
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01782
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01400
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01400
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-5037931
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-4734466
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0811831
IRS990/OccupancyGrp/TotalAmt0811831
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0153485
IRS990/OfficeExpensesGrp/ProgramServicesAmt029493
IRS990/OfficeExpensesGrp/TotalAmt0182978
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0126530
IRS990/OtherAssetsTotalGrp/EOYAmt0102773
IRS990/OtherChangesInNetAssetsAmt0360547
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07576
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036917
IRS990/OtherEmployeeBenefitsGrp/TotalAmt044493
IRS990/OtherExpensesGrp/Desc0UBIT TAXES
IRS990/OtherExpensesGrp/Desc1CURRICULUM/CLASSROOM EX
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3ATHLETIC EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-394
IRS990/OtherExpensesGrp/ProgramServicesAmt0159049
IRS990/OtherExpensesGrp/ProgramServicesAmt1151960
IRS990/OtherExpensesGrp/ProgramServicesAmt2123543
IRS990/OtherExpensesGrp/TotalAmt0-394
IRS990/OtherExpensesGrp/TotalAmt1159049
IRS990/OtherExpensesGrp/TotalAmt2151960
IRS990/OtherExpensesGrp/TotalAmt3123543
IRS990/OtherLiabilitiesGrp/BOYAmt0126530
IRS990/OtherLiabilitiesGrp/EOYAmt0102773
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0159775
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0159775
IRS990/OtherRevenueTotalAmt0159775
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0509938
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02665242
IRS990/OtherSalariesAndWagesGrp/TotalAmt03175180
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt051276
IRS990/PayrollTaxesGrp/ProgramServicesAmt0189930
IRS990/PayrollTaxesGrp/TotalAmt0241206
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01687
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt020205
IRS990/PensionPlanContributionsGrp/TotalAmt021892
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt046237
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09104
IRS990/PrincipalOfficerNm0BRICE HELTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1HOT LUNCHES
IRS990/ProgramServiceRevenueGrp/Desc2EXTRACURRICULAR EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05276448
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1165179
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2135630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05276448
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1165179
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2135630
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt083180
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0555880
IRS990/PYInvestmentIncomeAmt01740
IRS990/PYOtherExpensesAmt01950039
IRS990/PYOtherRevenueAmt0219043
IRS990/PYProgramServiceRevenueAmt05006132
IRS990/PYRevenuesLessExpensesAmt0-583918
IRS990/PYSalariesCompEmpBnftPaidAmt03388094
IRS990/PYTotalExpensesAmt05894013
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05310095
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-57082
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01400
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05579039
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0174324
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0168583
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt092890
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0614505
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0707395
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0102773
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0102773
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT OF USE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION, WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) AND 170(B)(1)(A)(VI) OF THE CODE. THE ORGANIZATION BEGAN COLLECTING UNRELATED BUSINESS TAXABLE INCOME ("UBTI") IN 2017 RELATED TO FEES CHARGED FOR PARKING AND HAS PREPARED A FORM 990-T TO PAY THE RELATED TAX. THEREFORE, A PROVISION FOR INCOME TAXES IS REFLECTED IN THE COMBINED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 AND 2023. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UBTI. THE ORGANIZATION HAS RECOGNIZED UBTI FOR THE YEARS ENDED JUNE 30, 2024 AND 2023 AND RECORDED THE RELATED PROVISION FOR INCOME TAX IN THE AMOUNT OF $0 AND $0. THE ORGANIZATION'S TAX RETURNS ARE GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AFTER THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092890
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0102773
IRS990ScheduleD/TotalLiabilityAmt0102773
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES A NONDISCRIMNATORY STATEMENT ANNUALLY IN AN AD IN THE WACO TODAY MAGAZINE, THE STANDARD (OUR HANDBOOK FOR ALL PARENTS AND STUDENTS), AND ON OUR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0105769
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0105769
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030989
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt018377
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt018377
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0176446
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0176446
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt070677
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt070677
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039688
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02612
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02612

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