Civic Intelligence

Foothills Community Christian School Inc.

990 • Fiscal year 2017 • EIN 81-0510624

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

2210 5th Ave NGreat Falls, MT 59401

(406) 452-5276

Siviq Scores

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

Liabilities / Assets

81st percentile

0.53x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.68x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

41st percentile

0.5%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

80th percentile

30%

Faster revenue growth than 80% of similar nonprofits.

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

Assets

Up

$1,495,608

Up $160,125 (+12%) from 2016

Net Assets

Up

$704,010

Up $28,198 (+4.2%) from 2016

Liabilities

Up

$791,598

Up $131,927 (+20%) from 2016

Revenue

Up

$1,165,759

Up $271,566 (+30%) from 2016

Expenses

Up

$1,160,286

Up $86,250 (+8.0%) from 2016

Net Income

Up

$5,473

Up $185,316 (+103%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $951,005Liabilities 2010: $185,907Net Assets 2010: $765,0982010Assets 2011: $816,521Liabilities 2011: $129,815Net Assets 2011: $686,7062011Assets 2012: $848,625Liabilities 2012: $109,063Net Assets 2012: $739,5622012Assets 2013: $890,463Liabilities 2013: $133,216Net Assets 2013: $757,2472013Assets 2014: $1,060,272Liabilities 2014: $93,122Net Assets 2014: $967,1502014Assets 2015: $1,505,631Liabilities 2015: $632,898Net Assets 2015: $872,7332015Assets 2016: $1,335,483Liabilities 2016: $659,671Net Assets 2016: $675,8122016Assets 2017: $1,495,608Liabilities 2017: $791,598Net Assets 2017: $704,0102017Assets 2018: $1,354,012Liabilities 2018: $756,635Net Assets 2018: $597,3772018Assets 2019: $1,575,032Liabilities 2019: $794,762Net Assets 2019: $780,2702019Assets 2020: $1,464,645Liabilities 2020: $673,379Net Assets 2020: $791,2662020Assets 2021: $1,897,657Liabilities 2021: $949,751Net Assets 2021: $947,9062021Assets 2022: $2,482,763Liabilities 2022: $1,076,671Net Assets 2022: $1,406,0922022Assets 2023: $2,121,610Liabilities 2023: $825,940Net Assets 2023: $1,295,6702023Assets 2024: $2,133,705Liabilities 2024: $936,884Net Assets 2024: $1,196,8212024Assets 2025: $2,119,780Liabilities 2025: $889,009Net Assets 2025: $1,230,7712025

Highlighted filing

2017

Assets$1,495,608
Liabilities$791,598
Net Assets$704,010

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $829,4662010Expenses 2011: $863,7642011Expenses 2012: $898,7632012Expenses 2013: $907,9822013Revenue 2014: $1,124,486Expenses 2014: $955,842Net Income 2014: $168,6442014Revenue 2015: $1,098,557Expenses 2015: $1,196,089Net Income 2015: -$97,5322015Revenue 2016: $894,193Expenses 2016: $1,074,036Net Income 2016: -$179,8432016Revenue 2017: $1,165,759Expenses 2017: $1,160,286Net Income 2017: $5,4732017Revenue 2018: $903,911Expenses 2018: $1,013,880Net Income 2018: -$109,9692018Revenue 2019: $1,278,561Expenses 2019: $1,145,721Net Income 2019: $132,8402019Revenue 2020: $1,261,332Expenses 2020: $1,250,336Net Income 2020: $10,9962020Revenue 2021: $1,179,832Expenses 2021: $1,023,192Net Income 2021: $156,6402021Revenue 2022: $1,779,834Expenses 2022: $1,321,648Net Income 2022: $458,1862022Revenue 2023: $1,700,443Expenses 2023: $1,815,831Net Income 2023: -$115,3882023Revenue 2024: $1,865,866Expenses 2024: $1,978,721Net Income 2024: -$112,8552024Revenue 2025: $1,910,288Expenses 2025: $1,886,886Net Income 2025: $23,4022025

Highlighted filing

2017

Revenue$1,165,759
Expenses$1,160,286
Net Income$5,473
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.1
Gross Receipts
$1,252,445
Mission and Program Overview

Mission

Elementary and high school education in a christian worldview.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$564,701$545,304▼ $19,397
Accounts Receivable$496,601$466,491▼ $30,110
Investments in Publicly Traded Securities$238,659$270,255▲ $31,596
Cash and Non-Interest-Bearing Accounts$33,709$213,558▲ $179,849
Savings and Temporary Cash Investments$1,813--
Total Assets$1,335,483$1,495,608▲ $160,125
Liabilities
Deferred Revenue$555,821$645,138▲ $89,317
Accounts Payable and Accrued Expenses$91,371$82,686▼ $8,685
Mortgage Notes Payable Secured by Investment Property-$51,295-
Other Liabilities$12,479$12,479→ $0
Total Liabilities$659,671$791,598▲ $131,927
Net Assets / Fund Balance
Permanently Rstr Net Assets$766,323$772,421▲ $6,098
Temporarily Rstr Net Assets$40,056$129,785▲ $89,729
Unrestricted Net Assets$-130,567$-198,196▼ $67,629
Total Net Assets Fund Balance$675,812$704,010▲ $28,198
Total Liabilities and Net Assets / Fund Balance$1,335,483$1,495,608▲ $160,125

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$452,374$113,619$565,993
Land$92,930-$92,930

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$837,816---$837,816
2013$837,816---$837,816
2012$810,816$27,000--$837,816
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brad HassMember
Brion LindsethMember
Jason LehmannMember
Jenni LeachMember
John FriedMember Emeri
Linda DrummondSecretary
Dustin ThompsonTreasurer
John TeiniVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$346,366
Program Service Revenue
$704,470
Investment Income
$33,882
Other Revenue
$81,041
All Other Contributions
$346,366
Change in Net Assets
$5,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$768,270
Other Expenses$296,533
Total Fundraising Expense$155,576
Professional Fundraising Fees$95,483
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$506,354$92,678$26,650$625,682
Fees for Services Professional Fundraising--$95,483$95,483
Other Employee Benefits$78,277$13,978$932$93,187
Occupancy$14,041$53,564-$67,605
Payroll Taxes$39,521$7,410$2,470$49,401
Office Expenses$15,570$18,645$1,791$36,006
Information Technology$22,034$2,592$1,296$25,922
All Other Expenses$19,239$6,066$176$25,481
Other Expenses$17,233-$26,778$17,233
Insurance$5,488$5,489-$10,977
Depreciation Depletion$5,457--$5,457
Interest$1,506--$1,506
Total Functional Expenses$804,288$200,422$155,576$1,160,286
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$153,311
Professional Fundraising Fees$95,483
Fundraising Direct Expenses$72,746

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Banquet$153,311$153,311$72,746$80,565
Total Events$153,311$153,311$72,746$80,565
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Charitable Gift Annuities$12,479
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
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, Page 6, Part VI, Line 6

Membership in foothills may be held by any qualified individual, household, corporation or other entity. Each member is allowed one vote on any business matter which shall come before the members. Admission is by application and approval by the board of directors; annual dues may be required.

Form 990, Page 6, Part VI, Line 7A

Member's have the right to elect the governing board at the annual meeting. There is one class of members, and are approved by the board of directors in accordance with the organization's bylaws. In addition to electing the board of directors, members have the right to vote on matters presented at the annual meeting; or if 80% of the members consent in writing to informal action by the membership, then such matters constitutes an action by the board.

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

Reviewed by administrator and board of directors

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

The board periodically reviews conflicts of interest as they arise.

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

Compensation of key employees reviewed and approved annually by the governing board.

Form 990, Page 6, Part VI, Line 19

They are provided when requested.

Filing and Contact Details

Filer

Filer Name
Foothills Community Christian
EIN
81-0510624
Phone
4064525276
Address
2210 5TH AVE N, GREAT FALLS, MT 59401

Signing Officer

Name
David Culpepper
Title
Head of School
Phone
4064525276
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Culpepper
Formed
1997
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
43
Volunteers
60

Preparer

Firm
Loucks & Glassley Pllp
Address
PO BOX 3189, GREAT FALLS, MT 59403
Preparer
Troy G Lindquist CPA
Phone
4067618265
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Parents and other volunteers are asked to volunteer for any school related function, classroom activity, athletic, extra-curricular, janitorial, building and maintenance projects, fund-raising events, school grounds, etc. Professional services are donated such as advertising, printing, accounting and legal services.

Raw XML AppendixShowing 400 of 426 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED CHARITABLE GIFT ANNUITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0545304
IRS990ScheduleD/TotalLiabilityAmt012479
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NOTICE OF NONDISCRIMINATORY POLICY IS PUBLISHED ANNUALLY IN GENERAL CIRCULATION NEWSPAPER SERVING THE AREA AND IS ALSO DESCRIBED IN PRINTED MATERIAL ADVERTISING THE SCHOOL, ON APPLICATIONS REQUIRED FOR ADMISSION TO THE SCHOOL, AND IS PRESENT ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARENTS AND OTHER VOLUNTEERS ARE ASKED TO VOLUNTEER FOR ANY SCHOOL RELATED FUNCTION, CLASSROOM ACTIVITY, ATHLETIC, EXTRA-CURRICULAR, JANITORIAL, BUILDING AND MAINTENANCE PROJECTS, FUND-RAISING EVENTS, SCHOOL GROUNDS, ETC. PROFESSIONAL SERVICES ARE DONATED SUCH AS ADVERTISING, PRINTING, ACCOUNTING AND LEGAL SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IN FOOTHILLS MAY BE HELD BY ANY QUALIFIED INDIVIDUAL, HOUSEHOLD, CORPORATION OR OTHER ENTITY. EACH MEMBER IS ALLOWED ONE VOTE ON ANY BUSINESS MATTER WHICH SHALL COME BEFORE THE MEMBERS. ADMISSION IS BY APPLICATION AND APPROVAL BY THE BOARD OF DIRECTORS; ANNUAL DUES MAY BE REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBER'S HAVE THE RIGHT TO ELECT THE GOVERNING BOARD AT THE ANNUAL MEETING. THERE IS ONE CLASS OF MEMBERS, AND ARE APPROVED BY THE BOARD OF DIRECTORS IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS. IN ADDITION TO ELECTING THE BOARD OF DIRECTORS, MEMBERS HAVE THE RIGHT TO VOTE ON MATTERS PRESENTED AT THE ANNUAL MEETING; OR IF 80% OF THE MEMBERS CONSENT IN WRITING TO INFORMAL ACTION BY THE MEMBERSHIP, THEN SUCH MATTERS CONSTITUTES AN ACTION BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY ADMINISTRATOR AND BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD PERIODICALLY REVIEWS CONFLICTS OF INTEREST AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF KEY EMPLOYEES REVIEWED AND APPROVED ANNUALLY BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THEY ARE PROVIDED WHEN REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0804288
IRS990/TotalFunctionalExpensesGrp/TotalAmt01160286
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IRS990/TotalRevenueGrp/ExclusionAmt089437
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IRS990/USAddress/AddressLine1Txt02210 5TH AVE N
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IRS990/USAddress/StateAbbreviationCd0MT
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IRS990/WebsiteAddressTxt0WWW.FOOTHILLSCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID CULPEPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEAD OF SCHOOL
ReturnHeader/BusinessOfficerGrp/PhoneNum04064525276

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.12$0.89$1.23$1.91$1.89$0.02
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.94$1.20$1.87$1.98$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.12$0.83$1.30$1.70$1.82$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.48$1.08$1.41$1.78$1.32$0.46
2021Detailed filing. Detailed filing data is available for this year.$1.90$0.95$0.95$1.18$1.02$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.46$0.67$0.79$1.26$1.25$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.58$0.79$0.78$1.28$1.15$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.35$0.76$0.60$0.90$1.01$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.79$0.70$1.17$1.16$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.66$0.68$0.89$1.07$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.63$0.87$1.10$1.20$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.09$0.97$1.12$0.96$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.13$0.76$0.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.11$0.74$0.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.13$0.69$0.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.19$0.77$0.83