Civic Intelligence

Kingspoint Christian School

990 • Fiscal year 2016 • EIN 91-1736366

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 11, 2016

7900 Court StreetPasco, WA 99301

(509) 547-6498

Siviq Scores

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

Liabilities / Assets

71st percentile

0.21x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.19x

Higher debt load relative to revenue than 73% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

19th percentile

-8.1%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

16th percentile

-22%

Faster revenue growth than 16% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$477,581

Down $41,926 (-8.1%) from 2015

Net Assets

Down

$378,409

Down $73,251 (-16%) from 2015

Liabilities

Up

$99,172

Up $31,325 (+46%) from 2015

Revenue

Down

$531,708

Down $148,356 (-22%) from 2015

Expenses

Down

$604,959

Down $174,735 (-22%) from 2015

Net Income

Up

-$73,251

Up $26,379 (+26%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $759,512Liabilities 2012: $83,867Net Assets 2012: $675,6452012Assets 2013: $746,354Liabilities 2013: $86,712Net Assets 2013: $659,6422013Assets 2014: $608,180Liabilities 2014: $56,890Net Assets 2014: $551,2902014Assets 2015: $519,507Liabilities 2015: $67,847Net Assets 2015: $451,6602015Assets 2016: $477,581Liabilities 2016: $99,172Net Assets 2016: $378,4092016Assets 2017: $794,925Liabilities 2017: $84,711Net Assets 2017: $710,2142017Assets 2018: $657,073Liabilities 2018: $93,249Net Assets 2018: $563,8242018Assets 2019: $648,931Liabilities 2019: $116,470Net Assets 2019: $532,4612019Assets 2020: $659,954Liabilities 2020: $193,263Net Assets 2020: $466,6912020Assets 2021: $925,952Liabilities 2021: $333,726Net Assets 2021: $592,2262021Assets 2022: $965,843Liabilities 2022: $355,005Net Assets 2022: $610,8382022Assets 2023: $1,106,110Liabilities 2023: $400,013Net Assets 2023: $706,0972023Assets 2024: $1,346,639Liabilities 2024: $586,230Net Assets 2024: $760,4092024Assets 2025: $949,144Liabilities 2025: $173,262Net Assets 2025: $775,8822025

Highlighted filing

2016

Assets$477,581
Liabilities$99,172
Net Assets$378,409

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $759,1122012Expenses 2013: $837,6262013Revenue 2014: $825,978Expenses 2014: $934,330Net Income 2014: -$108,3522014Revenue 2015: $680,064Expenses 2015: $779,694Net Income 2015: -$99,6302015Revenue 2016: $531,708Expenses 2016: $604,959Net Income 2016: -$73,2512016Revenue 2017: $946,216Expenses 2017: $614,411Net Income 2017: $331,8052017Revenue 2018: $542,284Expenses 2018: $688,674Net Income 2018: -$146,3902018Revenue 2019: $686,265Expenses 2019: $717,628Net Income 2019: -$31,3632019Revenue 2020: $649,404Expenses 2020: $715,174Net Income 2020: -$65,7702020Revenue 2021: $928,412Expenses 2021: $802,877Net Income 2021: $125,5352021Revenue 2022: $823,606Expenses 2022: $804,994Net Income 2022: $18,6122022Revenue 2023: $821,459Expenses 2023: $726,200Net Income 2023: $95,2592023Revenue 2024: $885,048Expenses 2024: $830,736Net Income 2024: $54,3122024Revenue 2025: $819,409Expenses 2025: $803,936Net Income 2025: $15,4732025

Highlighted filing

2016

Revenue$531,708
Expenses$604,959
Net Income-$73,251
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 11, 2016
Return Version
2015v2.0
Gross Receipts
$551,168
Mission and Program Overview

Mission

Operations of private christian k-12 school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$326,106$351,231▲ $25,125
Cash and Non-Interest-Bearing Accounts$160,239$94,814▼ $65,425
Inventories for Sale or Use$25,594$23,094▼ $2,500
Accounts Receivable$5,537$8,442▲ $2,905
Prepaid Expenses and Deferred Charges$2,031$0▼ $2,031
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-
Total Assets$519,507$477,581▼ $41,926
Other Assets Total-$0-
Liabilities
Deferred Revenue$50,796$70,123▲ $19,327
Accounts Payable and Accrued Expenses$17,051$29,049▲ $11,998
Total Liabilities$67,847$99,172▲ $31,325
Net Assets / Fund Balance
Unrestricted Net Assets$436,587$363,336▼ $73,251
Temporarily Rstr Net Assets$15,073$15,073→ $0
Total Net Assets Fund Balance$451,660$378,409▼ $73,251
Total Liabilities and Net Assets / Fund Balance$519,507$477,581▼ $41,926

Asset Categories

AssetBook ValueDepreciationBasis
Land$187,491-$187,491
Equipment$52,513$104,614$157,127
Buildings$92,973-$92,973
Leasehold Improvements$18,254$53,699$71,953
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melissa WilliamsPresident
Amy SchneiderVice President
Jim SappDirector
Sarah O'DonnellDirector
Dave RatcliffeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$97,520
Program Service Revenue
$412,184
Investment Income
$192
Other Revenue
$21,812
All Other Contributions
$97,520
Change in Net Assets
$-73,251

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$33,780Furniture Catalogs
Total Noncash Contributions1$33,780-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$477,326
Other Expenses$127,633
Total Fundraising Expense$14,506
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$359,112$14,052$3,500$376,664
Payroll Taxes$54,189$2,600$780$57,569
Current Officers, Directors, Trustees, and Key Employees$25,856$12,928$4,309$43,093
Occupancy$33,179--$33,179
All Other Expenses$11,168-$971$12,139
Depreciation Depletion$8,770$1,096$1,096$10,962
Other Expenses$6,275-$3,500$6,275
Advertising$2,990-$350$3,340
Insurance$2,253$562-$2,815
Fees for Services Accounting-$1,660-$1,660
Interest$360--$360
Total Functional Expenses$557,555$32,898$14,506$604,959
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$41,272
Fundraising Direct Expenses$19,460
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction of donated Items using Volunteer$23,448$23,448$11,173$12,275
Various fundraisers$12,062$12,062$3,493$8,569
Total Events$41,272$41,272$19,460$21,812
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
Yes
Other officer compensation reviewed
Yes
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 1A: Explanation of Delegated Broad Authority to Committee

Decisions are made by the Board at regularly scheduled School board meetings and are not delegated to committees. Ad hoc committees are somtimes formed to gather information to provide input to the board.

Form 990, Part VI, Line 11B: Form 990 Review Process

The board approves the 990 at a regular Board meeting after the accountant review of the 990 with the Board. This is prior to the president signing the return.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

After advertising for candidates and reveiwing and screening applications, the school board meets to conduct interviews to determine a slate of candidates. After interviews and teacher input is received the Board selects a candidate for an offer for the position. The compensation offer is based on the individual and what the Board feels the school can afford based the circumstances. The amount offered is a percentage of the base salary for a comparable base salary for Pasco School District executive salaries. Private schools pay substantially less then public schools and provide no benefits.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The base salaries of Kingspoint Christian school employees are approximately 60% of public school employees salaries for comparable positions. Kingspoint employees are provided no medical or retirement benefits. This applies to the bookkeeper, janitor, administrator, development officer, teachers and teachers assistants. The review is made by the School Board at the time for approving the upcomming years school budget and is included as as a part of the contract signed for the upcoming school year. Salaries are set based on a percentage of the base salaries of the local public school district.

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

A copy of the documents and the 990 is available in the school office and provided upon request. The school policy manual is provided to students prior to attendance.

Filing and Contact Details

Filer

Filer Name
Kingspoint Christian School
EIN
91-1736366
Phone
5095476498
Address
7900 Court Street, Pasco, WA 99301

Signing Officer

Name
Melissa Williams
Title
President
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
5
Employees
35
Volunteers
40

Preparer

Firm
Perkins & Zlatich CPAs PS
Address
3616 W Court St Ste G, Pasco, WA 99301
Preparer
Ronald J Perkins CPA
Phone
5095429700
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IRS990/PYTotalRevenueAmt0680064
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IRS990/ReconcilationRevenueExpnssAmt0-73251
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt092973
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt092973
IRS990ScheduleD/EquipmentGrp/BookValueAmt052513
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104614
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0157127
IRS990ScheduleD/LandGrp/BookValueAmt0187491
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0187491
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018254
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt053699
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt071953
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0351231
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/ExplanationTxt0THE POLICY IS PUBLISHED IN BROCHURES AND IT IS PUBLISHED IN THE NEWSPAPER DURING REGULAR ENROLLMENT TIMES.
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
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IRS990ScheduleG/EmailSolicitationsInd0X
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Auction of donated Items using Volunteer
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Various fundraisers
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012062
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012062
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05762
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt041272
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021812
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt04794
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IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0New class room furniture
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Furniture Catalogs
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Decisions are made by the Board at regularly scheduled School board meetings and are not delegated to committees. Ad hoc committees are somtimes formed to gather information to provide input to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board approves the 990 at a regular Board meeting after the accountant review of the 990 with the Board. This is prior to the president signing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2After advertising for candidates and reveiwing and screening applications, the school board meets to conduct interviews to determine a slate of candidates. After interviews and teacher input is received the Board selects a candidate for an offer for the position. The compensation offer is based on the individual and what the Board feels the school can afford based the circumstances. The amount offered is a percentage of the base salary for a comparable base salary for Pasco School District executive salaries. Private schools pay substantially less then public schools and provide no benefits.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The base salaries of Kingspoint Christian school employees are approximately 60% of public school employees salaries for comparable positions. Kingspoint employees are provided no medical or retirement benefits. This applies to the bookkeeper, janitor, administrator, development officer, teachers and teachers assistants. The review is made by the School Board at the time for approving the upcomming years school budget and is included as as a part of the contract signed for the upcoming school year. Salaries are set based on a percentage of the base salaries of the local public school district.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A copy of the documents and the 990 is available in the school office and provided upon request. The school policy manual is provided to students prior to attendance.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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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.$0.95$0.17$0.78$0.82$0.80$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.35$0.59$0.76$0.89$0.83$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.40$0.71$0.82$0.73$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.36$0.61$0.82$0.80$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.93$0.33$0.59$0.93$0.80$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.19$0.47$0.65$0.72$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.12$0.53$0.69$0.72$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.09$0.56$0.54$0.69$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.08$0.71$0.95$0.61$0.33
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.10$0.38$0.53$0.60$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.07$0.45$0.68$0.78$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.06$0.55$0.83$0.93$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.09$0.66$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.08$0.68$0.76