Civic Intelligence

Blue Ridge Christian School Inc

990 • Fiscal year 2014 • EIN 90-0680698

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

PO Box 1928Sparta, NC 28675

(336) 372-6900

Siviq Scores

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

Liabilities / Assets

75th percentile

0.30x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

0.83x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

57th percentile

6.0%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

44th percentile

0.5%

Faster asset growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

82nd percentile

37%

Faster revenue growth than 82% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$631,884

Up $3,048 (+0.5%) from 2013

Net Assets

Up

$440,146

Up $13,868 (+3.3%) from 2013

Liabilities

Down

$191,738

Down $10,820 (-5.3%) from 2013

Revenue

Up

$232,374

Up $62,151 (+37%) from 2013

Expenses

Up

$218,506

Up $28,561 (+15%) from 2013

Net Income

Up

$13,868

Up $33,590 (+170%) from 2013

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: $69,948Liabilities 2011: $787Net Assets 2011: $69,1612011Assets 2012: $646,588Liabilities 2012: $209,409Net Assets 2012: $437,1792012Assets 2013: $628,836Liabilities 2013: $202,558Net Assets 2013: $426,2782013Assets 2014: $631,884Liabilities 2014: $191,738Net Assets 2014: $440,1462014Assets 2015: $600,963Liabilities 2015: $173,552Net Assets 2015: $427,4112015Assets 2016: $582,345Liabilities 2016: $155,306Net Assets 2016: $427,0392016Assets 2017: $609,961Liabilities 2017: $133,155Net Assets 2017: $476,8062017Assets 2018: $556,947Liabilities 2018: $131,031Net Assets 2018: $425,9162018

Highlighted filing

2014

Assets$631,884
Liabilities$191,738
Net Assets$440,146

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $68,089Expenses 2011: $39,421Net Income 2011: $28,6682011Expenses 2012: $145,4082012Revenue 2013: $170,223Expenses 2013: $189,945Net Income 2013: -$19,7222013Revenue 2014: $232,374Expenses 2014: $218,506Net Income 2014: $13,8682014Revenue 2015: $199,437Expenses 2015: $212,172Net Income 2015: -$12,7352015Revenue 2016: $189,291Expenses 2016: $150,894Net Income 2016: $38,3972016Revenue 2017: $154,484Expenses 2017: $144,533Net Income 2017: $9,9512017Revenue 2018: $144,612Expenses 2018: $157,963Net Income 2018: -$13,3512018

Highlighted filing

2014

Revenue$232,374
Expenses$218,506
Net Income$13,868
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$232,374
Mission and Program Overview

Mission

BRCS is a Community Christian School assisting families throught excellent academics, arts and music. Our nurturing environment will always encourage students to reach their God-given potential.

Brcs is a community christian school assisting families through excellent academics, arts, and music. Our nurturing environment will always encourage students to reach their god given potential. Our principal and significant activity is the daily teaching of elementary school children. We emphasize that they learn respect, honor and christian values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$596,802$585,238▼ $11,564
Rtn Earn Endowment Incm Other Fnds$426,278$440,146▲ $13,868
Cash and Non-Interest-Bearing Accounts$32,034$46,646▲ $14,612
Total Assets$628,836$631,884▲ $3,048
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,000$186,487▼ $13,513
Accounts Payable and Accrued Expenses-$5,251-
Other Liabilities$2,558--
Total Liabilities$202,558$191,738▼ $10,820
Net Assets / Fund Balance
Total Net Assets Fund Balance$426,278$440,146▲ $13,868
Total Liabilities and Net Assets / Fund Balance$628,836$631,884▲ $3,048

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$519,267$35,401$554,668
Equipment$27,522$39,250$66,772
Land$30,000-$30,000
Other Land Buildings$5,328$9,822$15,150
Leasehold Improvements$3,121$879$4,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anna HettlemanPresident
John KilmartinVice President
Denise BryantBoard Member
Wendy MccallBoard Member
Donny MccallBrd of Director/member
Doug MurphyBrd of Director/member
Philip SniderSecretary
Michael HettlemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$108,932
Program Service Revenue
$123,442
Investment Income
$0
Other Revenue
$0
All Other Contributions
$97,143
Change in Net Assets
$13,868
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$149,494
Other Expenses$69,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$97,781$31,780-$129,561
Depreciation Depletion---$28,213
Occupancy-$25,914-$25,914
Payroll Taxes$9,369$2,814-$12,183
Other Employee Benefits$4,750$3,000-$7,750
Travel-$5,977-$5,977
Office Expenses-$5,803-$5,803
Fees for Services Legal-$1,000-$1,000
Fees for Services Accounting-$405-$405
Other Expenses$1,200$225-$225
Advertising-$100-$100
All Other Expenses-$2-$2
Total Functional Expenses$113,100$77,193$0$218,506
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI - Line 11B

Form 990 is reviewed by the members and governing body held at the november 2015 monthly meeting. All issues and concerns are addressed prior to filing the completed tax return.

Part VI - Line 19

Form 990 is reviewed by the members and governing body held at the november 2015 monthly meeting. All issues and concerns are addressed prior to filing the completed tax return. Any and all documents pertaining to blue ridge christian school are available at any time to the public upon request by contacting the school or the current treasurer.

Part VI - Line 2

Form 990 is reviewed by the members and governing body held at the november 2015 monthly meeting. All issues and concerns are addressed prior to filing the completed tax return. Any and all documents pertaining to blue ridge christian school are available at any time to the public upon request by contacting the school or the current treasurer. The president, anna hettleman, and the treasurer, michael hettleman, are husband and wife. They are the founders of blue ridge christian school.

Part VI - Line 2

Form 990 is reviewed by the members and governing body held at the november 2015 monthly meeting. All issues and concerns are addressed prior to filing the completed tax return. Any and all documents pertaining to blue ridge christian school are available at any time to the public upon request by contacting the school or the current treasurer. The president, anna hettleman, and the treasurer, michael hettleman, are husband and wife. They are the founders of blue ridge christian school. Board of director/member, donny mccall and board member, wendy mccall, are husband and wife.

Filing and Contact Details

Filer

Filer Name
Blue Ridge Christian School Inc
EIN
90-0680698
Phone
3363726900
Address
PO BOX 1928, Sparta, NC 28675

Signing Officer

Name
Michael Hettleman
Title
Treasurer
Phone
3363726900
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
0
Employees
12

Preparer

Firm
H and R Block
Address
323 N MAIN ST, SPARTA, NC 28675
Preparer
Donya Joines
Phone
3363724197
Supplemental Narrative

Additional Explanations

Part 1X - Line 24E

Form 990 is reviewed by the members and governing body held at the november 2015 monthly meeting. All issues and concerns are addressed prior to filing the completed tax return. Any and all documents pertaining to blue ridge christian school are available at any time to the public upon request by contacting the school or the current treasurer. The president, anna hettleman, and the treasurer, michael hettleman, are husband and wife. They are the founders of blue ridge christian school. Board of director/member, donny mccall and board member, wendy mccall, are husband and wife. Contains a $2 adjustment due to rounding so that part xi would balance

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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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Line 3 explanation: ON ALL ADVERTISING THROUGH NEWSPAPER OR BROADCAST MEDIA THE BRCS INCLUDES THE FOLLOWING STATEMENT: THE BLUE RIDGE CHRISTIAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR AND NATIONAL OR ETHNIC ORGIN RECEIVES STATE INCOME FROM DSS TO PAY FOR PARENTS CHILDCARE THAT QUALIFY
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Line 3 explanation: ON ALL ADVERTISING THROUGH NEWSPAPER OR BROADCAST MEDIA THE BRCS INCLUDES THE FOLLOWING STATEMENT: THE BLUE RIDGE CHRISTIAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR AND NATIONAL OR ETHNIC ORGIN RECEIVES STATE INCOME FROM DSS TO PAY FOR PARENTS CHILDCARE THAT QUALIFY ADVERTISING DURING ENROLLMENT STATES THEY ARE RACIALLY NONDISCRIMINATORY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE MEMBERS AND GOVERNING BODY HELD AT THE NOVEMBER 2015 MONTHLY MEETING. ALL ISSUES AND CONCERNS ARE ADDRESSED PRIOR TO FILING THE COMPLETED TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE MEMBERS AND GOVERNING BODY HELD AT THE NOVEMBER 2015 MONTHLY MEETING. ALL ISSUES AND CONCERNS ARE ADDRESSED PRIOR TO FILING THE COMPLETED TAX RETURN. ANY AND ALL DOCUMENTS PERTAINING TO BLUE RIDGE CHRISTIAN SCHOOL ARE AVAILABLE AT ANY TIME TO THE PUBLIC UPON REQUEST BY CONTACTING THE SCHOOL OR THE CURRENT TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE MEMBERS AND GOVERNING BODY HELD AT THE NOVEMBER 2015 MONTHLY MEETING. ALL ISSUES AND CONCERNS ARE ADDRESSED PRIOR TO FILING THE COMPLETED TAX RETURN. ANY AND ALL DOCUMENTS PERTAINING TO BLUE RIDGE CHRISTIAN SCHOOL ARE AVAILABLE AT ANY TIME TO THE PUBLIC UPON REQUEST BY CONTACTING THE SCHOOL OR THE CURRENT TREASURER. THE PRESIDENT, ANNA HETTLEMAN, AND THE TREASURER, MICHAEL HETTLEMAN, ARE HUSBAND AND WIFE. THEY ARE THE FOUNDERS OF BLUE RIDGE CHRISTIAN SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE MEMBERS AND GOVERNING BODY HELD AT THE NOVEMBER 2015 MONTHLY MEETING. ALL ISSUES AND CONCERNS ARE ADDRESSED PRIOR TO FILING THE COMPLETED TAX RETURN. ANY AND ALL DOCUMENTS PERTAINING TO BLUE RIDGE CHRISTIAN SCHOOL ARE AVAILABLE AT ANY TIME TO THE PUBLIC UPON REQUEST BY CONTACTING THE SCHOOL OR THE CURRENT TREASURER. THE PRESIDENT, ANNA HETTLEMAN, AND THE TREASURER, MICHAEL HETTLEMAN, ARE HUSBAND AND WIFE. THEY ARE THE FOUNDERS OF BLUE RIDGE CHRISTIAN SCHOOL. BOARD OF DIRECTOR/MEMBER, DONNY MCCALL AND BOARD MEMBER, WENDY MCCALL, ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY THE MEMBERS AND GOVERNING BODY HELD AT THE NOVEMBER 2015 MONTHLY MEETING. ALL ISSUES AND CONCERNS ARE ADDRESSED PRIOR TO FILING THE COMPLETED TAX RETURN. ANY AND ALL DOCUMENTS PERTAINING TO BLUE RIDGE CHRISTIAN SCHOOL ARE AVAILABLE AT ANY TIME TO THE PUBLIC UPON REQUEST BY CONTACTING THE SCHOOL OR THE CURRENT TREASURER. THE PRESIDENT, ANNA HETTLEMAN, AND THE TREASURER, MICHAEL HETTLEMAN, ARE HUSBAND AND WIFE. THEY ARE THE FOUNDERS OF BLUE RIDGE CHRISTIAN SCHOOL. BOARD OF DIRECTOR/MEMBER, DONNY MCCALL AND BOARD MEMBER, WENDY MCCALL, ARE HUSBAND AND WIFE. CONTAINS A $2 ADJUSTMENT DUE TO ROUNDING SO THAT PART XI WOULD BALANCE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI - LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI - LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI - LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI - LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART 1X - LINE 24E
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IRS990/TravelGrp/ManagementAndGeneralAmt05977
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL HETTLEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03363726900
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE RIDGE CHRISTIAN SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028675
ReturnHeader/PreparerPersonGrp/PhoneNum03363724197
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONYA JOINES
ReturnHeader/ReturnTs02015-11-16T21:22:43Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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