Civic Intelligence

Shoreline Christian School

990 • Fiscal year 2018 • EIN 91-0598098

Sep 01, 2017 to Aug 31, 2018 • Filed on Jul 15, 2019

2400 NE 147th StreetShoreline, WA 98155

(206) 364-7777

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.20x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.24x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

51st percentile

3.4%

Higher net margin than 51% of similar nonprofits.

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

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.

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

Asset Growth

43rd percentile

-0.5%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

15th percentile

-18%

Faster revenue growth than 15% of similar nonprofits.

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

Assets

Down

$2,956,384

Down $15,505 (-0.5%) from 2017

Net Assets

Up

$2,374,953

Up $84,867 (+3.7%) from 2017

Liabilities

Down

$581,431

Down $100,372 (-15%) from 2017

Revenue

Down

$2,467,834

Down $552,225 (-18%) from 2017

Expenses

Up

$2,383,488

Up $266,704 (+13%) from 2017

Net Income

Down

$84,346

Down $818,929 (-91%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,747,028Liabilities 2011: $1,283,381Net Assets 2011: $463,6472011Assets 2012: $1,880,542Liabilities 2012: $1,340,759Net Assets 2012: $539,7832012Assets 2013: $1,941,720Liabilities 2013: $1,258,925Net Assets 2013: $682,7952013Assets 2014: $2,194,914Liabilities 2014: $1,182,920Net Assets 2014: $1,011,9942014Assets 2015: $1,859,322Liabilities 2015: $519,869Net Assets 2015: $1,339,4532015Assets 2016: $1,936,360Liabilities 2016: $549,549Net Assets 2016: $1,386,8112016Assets 2017: $2,971,889Liabilities 2017: $681,803Net Assets 2017: $2,290,0862017Assets 2018: $2,956,384Liabilities 2018: $581,431Net Assets 2018: $2,374,9532018Assets 2019: $3,604,810Liabilities 2019: $1,832,396Net Assets 2019: $1,772,4142019Assets 2020: $3,729,648Liabilities 2020: $2,169,939Net Assets 2020: $1,559,7092020Assets 2021: $4,792,468Liabilities 2021: $2,847,030Net Assets 2021: $1,945,4382021Assets 2022: $5,465,641Liabilities 2022: $2,978,005Net Assets 2022: $2,487,6362022Assets 2023: $6,438,567Liabilities 2023: $3,166,387Net Assets 2023: $3,272,1802023Assets 2024: $6,802,649Liabilities 2024: $3,135,439Net Assets 2024: $3,667,2102024

Highlighted filing

2018

Assets$2,956,384
Liabilities$581,431
Net Assets$2,374,953

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,128,404Expenses 2011: $2,074,771Net Income 2011: $53,6332011Revenue 2012: $2,229,218Expenses 2012: $2,153,082Net Income 2012: $76,1362012Revenue 2013: $2,204,795Expenses 2013: $2,061,783Net Income 2013: $143,0122013Revenue 2014: $2,448,878Expenses 2014: $2,119,679Net Income 2014: $329,1992014Revenue 2015: $2,374,304Expenses 2015: $2,046,845Net Income 2015: $327,4592015Revenue 2016: $2,045,833Expenses 2016: $1,998,475Net Income 2016: $47,3582016Revenue 2017: $3,020,059Expenses 2017: $2,116,784Net Income 2017: $903,2752017Revenue 2018: $2,467,834Expenses 2018: $2,383,488Net Income 2018: $84,3462018Revenue 2019: $2,073,530Expenses 2019: $2,677,032Net Income 2019: -$603,5022019Revenue 2020: $2,353,259Expenses 2020: $2,566,014Net Income 2020: -$212,7552020Revenue 2021: $2,482,538Expenses 2021: $2,458,209Net Income 2021: $24,3292021Revenue 2022: $3,368,141Expenses 2022: $2,825,943Net Income 2022: $542,1982022Revenue 2023: $3,991,919Expenses 2023: $3,207,375Net Income 2023: $784,5442023Revenue 2024: $3,833,243Expenses 2024: $3,438,213Net Income 2024: $395,0302024

Highlighted filing

2018

Revenue$2,467,834
Expenses$2,383,488
Net Income$84,346
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jul 15, 2019
Return Version
2017v2.2
Gross Receipts
$2,567,114
Mission and Program Overview

Mission

Education - preschool through high school

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,290,086$2,374,953▲ $84,867
Land, Buildings, and Equipment, Net$1,101,424$1,079,102▼ $22,322
Cash and Non-Interest-Bearing Accounts$1,749,376$757,864▼ $991,512
Accounts Receivable$105,154$413,265▲ $308,111
Savings and Temporary Cash Investments-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,971,889$2,956,384▼ $15,505
Other Assets Total$15,935$706,153▲ $690,218
Liabilities
Deferred Revenue$529,404$511,404▼ $18,000
Accounts Payable and Accrued Expenses$102,439$40,492▼ $61,947
Unsecured Notes Loans Payable$49,960$29,535▼ $20,425
Total Liabilities$681,803$581,431▼ $100,372
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,290,086$2,374,953▲ $84,867
Total Liabilities and Net Assets / Fund Balance$2,971,889$2,956,384▼ $15,505

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$512,075$1,202,152$1,714,227
Land$501,141-$501,141
Equipment$56,345$442,738$499,083
Other Land Buildings$9,541$2,295$11,836
Other Assets Org$15,265--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017-$80,000▲ $608-$80,608
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrea DeyoungPresident
Karissa TaylorVice President
Erika FoxDirector
John ColverDirector
Joseph FilbrunSecretary
Ben CrowlTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None Over 50000---
Revenue and Support

Revenue Composition

Contributions and Grants
$185,746
Program Service Revenue
$2,194,662
Investment Income
$11,098
Other Revenue
$76,328
All Other Contributions
$185,746
Change in Net Assets
$84,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,832,030
Other Expenses$551,458
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,471,910--$1,471,910
Other Employee Benefits$158,464--$158,464
Payroll Taxes$126,416--$126,416
All Other Expenses$93,639$26,274-$119,913
Occupancy$90,909--$90,909
Pension Plan Contributions$75,240--$75,240
Depreciation Depletion$72,190--$72,190
Other Expenses$24,929$27,958-$24,929
Insurance$16,116--$16,116
Office Expenses$9,471--$9,471
Total Functional Expenses$2,329,256$54,232$0$2,383,488
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$173,760
Fundraising Direct Expenses$99,280
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Scrip and Other Activities$173,760$173,760$99,280$74,480
Total Events$173,760$173,760$99,280$74,480
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
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
No
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, Part VI, Line 11B: Form 990 Review Process

School board treasurer reviews the 990 before it is filed. The finance committee also reviews the return on a periodic basis.

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

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Shoreline Christian School
EIN
91-0598098
Phone
2063647777
Address
2400 NE 147TH STREET, SHORELINE, WA 98155

Signing Officer

Name
Michael Smith
Title
Head of School
Signed
2019-07-15
Discuss with paid preparer
Yes

Organization Details

Formed
1952
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
65
Volunteers
100

Preparer

Firm
Steven A Finley CPA PLLC
Address
1420 Meridian E Suite 4, Milton, WA 98354
Preparer
Steven A Finley
Phone
2539522992
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Adjustment to reconcile retained earnings = $521

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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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IRS990/PYInvestmentIncomeAmt0957232
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0445786
IRS990/PYOtherRevenueAmt0108680
IRS990/PYProgramServiceRevenueAmt01729664
IRS990/PYRevenuesLessExpensesAmt0903275
IRS990/PYSalariesCompEmpBnftPaidAmt01670998
IRS990/PYTotalExpensesAmt02116784
IRS990/PYTotalRevenueAmt03020059
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt084346
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02290086
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02374953
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0512075
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01202152
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01714227
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt080000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt080608
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0608
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt056345
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0442738
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0499083
IRS990ScheduleD/LandGrp/BookValueAmt0501141
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0501141
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt015265
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SCRIP ON HAND
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09541
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02295
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011836
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01079102
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0706153
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL MEDIA ADVERTISING THAT SOLICITS STUDENT ENROLLMENT INDICATES THAT SHORELINE CHRISTIAN SCHOOL IS RACIALLY NON-DISCRIMINATORY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt099280
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SCRIP AND OTHER ACTIVITIES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0173760
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0173760
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0173760
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0173760
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt074480
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt099280
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt099280
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOOL BOARD TREASURER REVIEWS THE 990 BEFORE IT IS FILED. THE FINANCE COMMITTEE ALSO REVIEWS THE RETURN ON A PERIODIC BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADJUSTMENT TO RECONCILE RETAINED EARNINGS = $521
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02971889
IRS990/TotalAssetsEOYAmt02956384
IRS990/TotalAssetsGrp/BOYAmt02971889
IRS990/TotalAssetsGrp/EOYAmt02956384
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0185746
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054232
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02329256
IRS990/TotalFunctionalExpensesGrp/TotalAmt02383488
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0681803
IRS990/TotalLiabilitiesEOYAmt0581431
IRS990/TotalLiabilitiesGrp/BOYAmt0681803
IRS990/TotalLiabilitiesGrp/EOYAmt0581431
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02290086
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02374953
IRS990/TotalProgramServiceExpensesAmt02329256
IRS990/TotalProgramServiceRevenueAmt02194662
IRS990/TotalRevenueGrp/ExclusionAmt074480
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02207608
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02467834
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02971889
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02956384
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt049960
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt029535
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.shorelinechristian.org
IRS990/WhistleblowerPolicyInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.80$3.14$3.67$3.83$3.44$0.40
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$3.17$3.27$3.99$3.21$0.78
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.47$2.98$2.49$3.37$2.83$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$2.85$1.95$2.48$2.46$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$2.17$1.56$2.35$2.57$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$1.83$1.77$2.07$2.68$0.60
2018Detailed filing. Detailed filing data is available for this year.$2.96$0.58$2.37$2.47$2.38$0.08
2017Summary only. Only limited summary data is available for this year.$2.97$0.68$2.29$3.02$2.12$0.90
2016Summary only. Only limited summary data is available for this year.$1.94$0.55$1.39$2.05$2.00$0.05
2015Summary only. Only limited summary data is available for this year.$1.86$0.52$1.34$2.37$2.05$0.33
2014Summary only. Only limited summary data is available for this year.$2.19$1.18$1.01$2.45$2.12$0.33
2013Summary only. Only limited summary data is available for this year.$1.94$1.26$0.68$2.20$2.06$0.14
2012Summary only. Only limited summary data is available for this year.$1.88$1.34$0.54$2.23$2.15$0.08
2011Summary only. Only limited summary data is available for this year.$1.75$1.28$0.46$2.13$2.07$0.05