Civic Intelligence

Liberty Christian School of Walla Walla Washington

990 • Fiscal year 2014 • EIN 91-1012872

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 07, 2014

3172 Peppers Bridge Rd99362

(509) 525-5082

Siviq Scores

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

Liabilities / Assets

71st percentile

0.05x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

62nd percentile

8.9%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

88th percentile

75%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Up

$55,088

Up $23,680 (+75%) from 2013

Net Assets

Up

$52,584

Up $28,154 (+115%) from 2013

Liabilities

Down

$2,504

Down $4,474 (-64%) from 2013

Revenue

Up

$316,574

Up $53,054 (+20%) from 2013

Expenses

Down

$288,420

Down $3,565 (-1.2%) from 2013

Net Income

Up

$28,154

Up $56,619 (+199%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $52,895Liabilities 2012: $0Net Assets 2012: $52,8952012Assets 2013: $31,408Liabilities 2013: $6,978Net Assets 2013: $24,4302013Assets 2014: $55,088Liabilities 2014: $2,504Net Assets 2014: $52,5842014Assets 2015: $48,502Liabilities 2015: $2,004Net Assets 2015: $46,4982015Assets 2016: $81,167Liabilities 2016: $2,429Net Assets 2016: $78,7382016Assets 2017: $151,350Liabilities 2017: $2,432Net Assets 2017: $148,9182017Assets 2018: $194,044Liabilities 2018: $2,355Net Assets 2018: $191,6892018Assets 2019: $263,293Liabilities 2019: $2,557Net Assets 2019: $260,7362019Assets 2020: $400,450Liabilities 2020: $55,762Net Assets 2020: $344,6882020Assets 2021: $357,423Liabilities 2021: $2,629Net Assets 2021: $354,7942021Assets 2022: $628,028Liabilities 2022: $5,064Net Assets 2022: $622,9642022Assets 2023: $1,190,091Liabilities 2023: $9,381Net Assets 2023: $1,180,7102023Assets 2024: $3,230,219Liabilities 2024: $876,071Net Assets 2024: $2,354,1482024Assets 2025: $3,167,827Liabilities 2025: $605,181Net Assets 2025: $2,562,6462025

Highlighted filing

2014

Assets$55,088
Liabilities$2,504
Net Assets$52,584

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $303,8402012Revenue 2013: $263,520Expenses 2013: $291,985Net Income 2013: -$28,4652013Revenue 2014: $316,574Expenses 2014: $288,420Net Income 2014: $28,1542014Revenue 2015: $305,437Expenses 2015: $311,523Net Income 2015: -$6,0862015Revenue 2016: $311,933Expenses 2016: $279,693Net Income 2016: $32,2402016Revenue 2017: $429,424Expenses 2017: $359,244Net Income 2017: $70,1802017Revenue 2018: $378,259Expenses 2018: $335,488Net Income 2018: $42,7712018Revenue 2019: $453,762Expenses 2019: $384,715Net Income 2019: $69,0472019Revenue 2020: $469,177Expenses 2020: $385,225Net Income 2020: $83,9522020Revenue 2021: $456,167Expenses 2021: $446,061Net Income 2021: $10,1062021Revenue 2022: $811,928Expenses 2022: $543,758Net Income 2022: $268,1702022Revenue 2023: $1,305,755Expenses 2023: $748,009Net Income 2023: $557,7462023Revenue 2024: $2,003,620Expenses 2024: $830,182Net Income 2024: $1,173,4382024Revenue 2025: $1,154,018Expenses 2025: $945,520Net Income 2025: $208,4982025

Highlighted filing

2014

Revenue$316,574
Expenses$288,420
Net Income$28,154
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 7, 2014
Return Version
2013v3.0
Gross Receipts
$327,092
Mission and Program Overview

Mission

Private non-demoninational christian day school

Private, non-demoninational christian day school

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$106,420$106,420→ $0
Accounts Receivable$10,667$20,682▲ $10,015
Savings and Temporary Cash Investments-$18,391-
Prepaid Expenses and Deferred Charges$12,000$8,000▼ $4,000
Land, Buildings, and Equipment, Net$8,741$6,927▼ $1,814
Cash and Non-Interest-Bearing Accounts-$1,088-
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-81,990$-53,836▲ $28,154
Total Assets$31,408$55,088▲ $23,680
Liabilities
Accounts Payable and Accrued Expenses$6,978$2,504▼ $4,474
Total Liabilities$6,978$2,504▼ $4,474
Net Assets / Fund Balance
Total Net Assets Fund Balance$24,430$52,584▲ $28,154
Total Liabilities and Net Assets / Fund Balance$31,408$55,088▲ $23,680

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,578$147,709$153,287
Buildings$1,349$25,567$26,916
Compensation and Service Providers

Board Members and Trustees

NameTitle
Curtis LongPresident
Ron LeforeVice President
Brandon JohnsonDirector
David PaineDirector
Duane WiltonSecretary
Fred SweetTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$52,253
Program Service Revenue
$248,107
Investment Income
$4
Other Revenue
$16,210
All Other Contributions
$52,253
Change in Net Assets
$28,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$236,536
Other Expenses$51,884
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,647--$158,647
Payroll Taxes$40,234--$40,234
Other Employee Benefits$37,655--$37,655
Occupancy$18,098--$18,098
Insurance$2,813$2,427-$5,240
Office Expenses$3,823$425-$4,248
Depreciation Depletion$1,814--$1,814
Fees for Services Accounting-$790-$790
Other Expenses$190--$190
Travel$108--$108
Advertising$83--$83
Total Functional Expenses$284,778$3,642$0$288,420
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,728
Fundraising Direct Expenses$10,518
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$11,409$11,409$6,770$4,639
Total Events$11,409$11,409$7,406$4,003
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Section A, line 8B

At present their are no committees acting on behalf of the governing body.

Form 990, Part VI, Section B, line 11

The 990 is reviewed by the board treasurer

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

The organization annually discusses and reviews the policies.

Form 990, Part VI, Section C, line 19

The organization has its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

EIN
91-1012872
Phone
5095255082

Signing Officer

Name
Curtis Long
Title
President
Phone
5095255082
Signed
2014-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curtis Long
Formed
1975
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
9
Volunteers
2

Preparer

Preparer
Kelly J Rice CPA
Phone
5095228450
Raw XML Appendix379 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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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06770
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06770
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT PRESENT THEIR ARE NO COMMITTEES ACTING ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE BOARD TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION ANNUALLY DISCUSSES AND REVIEWS THE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt031408
IRS990/TotalAssetsEOYAmt055088
IRS990/TotalAssetsGrp/BOYAmt031408
IRS990/TotalAssetsGrp/EOYAmt055088
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt052253
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03642
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0284778
IRS990/TotalFunctionalExpensesGrp/TotalAmt0288420
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06978
IRS990/TotalLiabilitiesEOYAmt02504
IRS990/TotalLiabilitiesGrp/BOYAmt06978
IRS990/TotalLiabilitiesGrp/EOYAmt02504
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt024430
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052584
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0284778
IRS990/TotalProgramServiceRevenueAmt0248107
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016214
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0248107
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0316574
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt031408
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055088
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0108
IRS990/TravelGrp/TotalAmt0108
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101047 BREVOR PLACE
IRS990/USAddress/City0WALLA WALLA
IRS990/USAddress/State0WA
IRS990/USAddress/ZIPCode099362
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0LIBERTYCHRISTIANWW.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CURTIS LONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05095255082
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine10LIBERTY CHRISTIAN SCHOOL ELEMENTARY DAY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0911012872
ReturnHeader/Filer/PhoneNum05095255082
ReturnHeader/Filer/USAddress/AddressLine103172 PEPPERS BRIDGE RD
ReturnHeader/Filer/USAddress/City0WALLA WALLA
ReturnHeader/Filer/USAddress/State0WA
ReturnHeader/Filer/USAddress/ZIPCode099362
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463001288
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Jacks Rice & Associates Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10420 Wellington Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Walla Walla
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode099362
ReturnHeader/PreparerPersonGrp/PhoneNum05095228450
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kelly J Rice CPA
ReturnHeader/ReturnTs02014-11-11T15:02:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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.$3.17$0.61$2.56$1.15$0.95$0.21
2024Detailed filing. Detailed filing data is available for this year.$3.23$0.88$2.35$2.00$0.83$1.17
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.18$1.31$0.75$0.56
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$0.81$0.54$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.35$0.46$0.45$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.40$0.06$0.34$0.47$0.39$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.45$0.38$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.38$0.34$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.43$0.36$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.31$0.28$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.31$0.31$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.05$0.32$0.29$0.03
2013Summary only. Only limited summary data is available for this year.$0.03$0.01$0.02$0.26$0.29$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.30