Civic Intelligence

Foundation for Christian Schools

990 • Fiscal year 2018 • EIN 81-0514022

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

4426 Highway 2 EastKalispell, MT 59901

(406) 257-8770

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

8th percentile

-37%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

44th percentile

$48,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

37th percentile

-1.9%

Faster asset growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

4.1%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$4,001,332

Down $78,068 (-1.9%) from 2017

Net Assets

Down

$4,001,332

Down $78,068 (-1.9%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$270,064

Up $10,752 (+4.1%) from 2017

Expenses

Down

$369,991

Down $145,533 (-28%) from 2017

Net Income

Up

-$99,927

Up $156,285 (+61%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $5,584,170Liabilities 2010: $1Net Assets 2010: $5,584,1692010Assets 2011: $5,389,888Liabilities 2011: $0Net Assets 2011: $5,389,8882011Assets 2012: $5,404,428Liabilities 2012: $0Net Assets 2012: $5,404,4282012Assets 2013: $5,066,139Liabilities 2013: $0Net Assets 2013: $5,066,1392013Assets 2014: $4,604,442Liabilities 2014: $0Net Assets 2014: $4,604,4422014Assets 2015: $4,558,209Liabilities 2015: $0Net Assets 2015: $4,558,2092015Assets 2016: $4,403,145Liabilities 2016: $0Net Assets 2016: $4,403,1452016Assets 2017: $4,079,400Liabilities 2017: $0Net Assets 2017: $4,079,4002017Assets 2018: $4,001,332Liabilities 2018: $0Net Assets 2018: $4,001,3322018Assets 2019: $3,895,911Liabilities 2019: $17,552Net Assets 2019: $3,878,3592019Assets 2020: $3,317,795Liabilities 2020: $17,552Net Assets 2020: $3,300,2432020Assets 2021: $3,056,820Liabilities 2021: $17,552Net Assets 2021: $3,039,2682021Assets 2022: $2,784,952Liabilities 2022: $17,475Net Assets 2022: $2,767,4772022Assets 2023: $2,770,861Liabilities 2023: $17,248Net Assets 2023: $2,753,6132023Assets 2024: $2,537,127Liabilities 2024: $31,092Net Assets 2024: $2,506,0352024

Highlighted filing

2018

Assets$4,001,332
Liabilities$0
Net Assets$4,001,332

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MExpenses 2010: $579,6202010Revenue 2011: $174,571Expenses 2011: $368,852Net Income 2011: -$194,2812011Expenses 2012: $245,8532012Revenue 2013: $251,071Expenses 2013: $590,293Net Income 2013: -$339,2222013Revenue 2014: $270,403Expenses 2014: $732,100Net Income 2014: -$461,6972014Revenue 2015: $194,088Expenses 2015: $246,989Net Income 2015: -$52,9012015Revenue 2016: $92,946Expenses 2016: $316,253Net Income 2016: -$223,3072016Revenue 2017: $259,312Expenses 2017: $515,524Net Income 2017: -$256,2122017Revenue 2018: $270,064Expenses 2018: $369,991Net Income 2018: -$99,9272018Revenue 2019: $373,042Expenses 2019: $474,217Net Income 2019: -$101,1752019Revenue 2020: $263,307Expenses 2020: $845,403Net Income 2020: -$582,0962020Revenue 2021: $378,851Expenses 2021: $637,366Net Income 2021: -$258,5152021Revenue 2022: $245,139Expenses 2022: $513,015Net Income 2022: -$267,8762022Revenue 2023: $404,628Expenses 2023: $419,592Net Income 2023: -$14,9642023Revenue 2024: $182,256Expenses 2024: $430,353Net Income 2024: -$248,0972024

Highlighted filing

2018

Revenue$270,064
Expenses$369,991
Net Income-$99,927
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$1,400,254
Mission and Program Overview

Mission

Organized exclusively to benefit, perform functions of, and carry out the purposes of stillwater christian school or public charities with the same purpose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$4,079,400$4,001,332▼ $78,068
Investments in Publicly Traded Securities$3,808,674$3,618,025▼ $190,649
Savings and Temporary Cash Investments$270,726$383,307▲ $112,581
Cash and Non-Interest-Bearing Accounts-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,079,400$4,001,332▼ $78,068
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,079,400$4,001,332▼ $78,068
Total Liabilities and Net Assets / Fund Balance$4,079,400$4,001,332▼ $78,068
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ladeine a ThompsonDirectorPT$48,000$48,000
Raymon F ThompsonDirectorPT$48,000$48,000

Board Members and Trustees

NameTitle
Paul M BrayDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$270,064
Other Revenue
$0
Change in Net Assets
$-99,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$229,000
Salaries, Compensation, and Employee Benefits$103,421
Other Expenses$37,570
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$229,000--$229,000
Current Officers, Directors, Trustees, and Key Employees$48,000$48,000-$96,000
Fees for Service Investment Mgmnt Fees$33,420--$33,420
Payroll Taxes$7,050$371-$7,421
Fees for Services Legal$1,458$77-$1,535
Other Expenses$371$19-$390
Fees for Services Other$33$2-$35
Total Functional Expenses$320,967$49,024$0$369,991
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ace Scholarships MontanaDenver, CO-Scholarships$100,000
Central Bible ChurchKalispell, MT-Operational Support$50,000
Gods World PublicationsAsheville, NC-Unrestricted Funds Contribution$50,000
Glacier Bible CollegeKalispell, MT-Operational Support$10,000
St Olaf CollegeNorthfield, MN-Operational Support$10,000
Mission Valley Christian AcadPolson, MT-Operational Support$6,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Part VI, Line 11B: Form 990 Review Process

The form 990 is prepared by a certified public accounting firm and reviewed by the directors of the foundation prior to filing.

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

The foundation makes its documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Foundation for Christian Schools
EIN
81-0514022
Phone
4062578770
Address
4426 HIGHWAY 2 EAST, KALISPELL, MT 59901

Signing Officer

Name
Raymon Thompson
Title
Director
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Mt
Voting Board Members
3
Independent Board Members
3
Employees
2

Preparer

Firm
StahlbergTaylor & Associates PC
Address
100 Cooperative Way Suite 100, Kalispell, MT 59901-2386
Preparer
Steven C Stahlberg CPA
Phone
4062578399
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Nondividend distributions = $822

Raw XML AppendixShowing 400 of 419 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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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0100000
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IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt0100000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0100000
IRS990ScheduleI/RecipientTable/CashGrantAmt150000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt350000
IRS990ScheduleI/RecipientTable/CashGrantAmt46000
IRS990ScheduleI/RecipientTable/CashGrantAmt510000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1OPERATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2OPERATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3UNRESTRICTED FUNDS CONTRIBUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4OPERATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5OPERATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ACE SCHOLARSHIPS MONTANA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CENTRAL BIBLE CHURCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2GLACIER BIBLE COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3GODS WORLD PUBLICATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4MISSION VALLEY CHRISTIAN ACAD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5ST OLAF COLLEGE
IRS990ScheduleI/RecipientTable/RecipientEIN0841531066
IRS990ScheduleI/RecipientTable/RecipientEIN1810401718
IRS990ScheduleI/RecipientTable/RecipientEIN2810394024
IRS990ScheduleI/RecipientTable/RecipientEIN3560538016
IRS990ScheduleI/RecipientTable/RecipientEIN4810483271
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1902 FIRST AVENUE EAST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt22010 WHITEFISH STAGE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt312 ALL SOULS CRESCENT
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt438907 HIGHWAY 35
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt51520 SAINT OLAF AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DENVER
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IRS990ScheduleI/RecipientTable/USAddress/CityNm2KALISPELL
IRS990ScheduleI/RecipientTable/USAddress/CityNm3ASHEVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm4POLSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm5NORTHFIELD
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IRS990ScheduleI/TotalOtherOrgCnt03
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND REVIEWED BY THE DIRECTORS OF THE FOUNDATION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NONDIVIDEND DISTRIBUTIONS = $822
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Increases
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04079400
IRS990/TotalAssetsEOYAmt04001332
IRS990/TotalAssetsGrp/BOYAmt04079400
IRS990/TotalAssetsGrp/EOYAmt04001332
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IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049024
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0320967
IRS990/TotalFunctionalExpensesGrp/TotalAmt0369991
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04001332
IRS990/TotalProgramServiceExpensesAmt0320967
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt096000
IRS990/TotalRevenueGrp/ExclusionAmt0148508
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0121556
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270064
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04079400
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04001332
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04426 HIGHWAY 2 EAST
IRS990/USAddress/CityNm0KALISPELL
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059901
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAYMON THOMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOUNDATION FOR CHRISTIAN SCHOOLS
ReturnHeader/Filer/BusinessNameControlTxt0FOUN

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.$2.54$0.03$2.51$0.18$0.43$0.25
2023Summary only. Only limited summary data is available for this year.$2.77$0.02$2.75$0.40$0.42$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.02$2.77$0.25$0.51$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$0.02$3.04$0.38$0.64$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$0.02$3.30$0.26$0.85$0.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$0.02$3.88$0.37$0.47$0.10
2018Detailed filing. Detailed filing data is available for this year.$4.00$0.00$4.00$0.27$0.37$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.00$4.08$0.26$0.52$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$0.00$4.40$0.09$0.32$0.22
2015Summary only. Only limited summary data is available for this year.$4.56$0.00$4.56$0.19$0.25$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.60$0.00$4.60$0.27$0.73$0.46
2013Summary only. Only limited summary data is available for this year.$5.07$0.00$5.07$0.25$0.59$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$0.00$5.40$0.25
2011Summary only. Only limited summary data is available for this year.$5.39$0.00$5.39$0.17$0.37$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.58$0.00$5.58$0.58