Civic Intelligence

Kingspoint Christian School

990 • Fiscal year 2020 • EIN 91-1736366

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 13, 2020

Organization ProfileN/A
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

75th percentile

0.29x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.30x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

39th percentile

1.7%

Faster asset growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

43rd percentile

-5.4%

Faster revenue growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$659,954

Up $11,023 (+1.7%) from 2019

Net Assets

Down

$466,691

Down $65,770 (-12%) from 2019

Liabilities

Up

$193,263

Up $76,793 (+66%) from 2019

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin23rd percentile

Revenue

Down

$649,404

Down $36,861 (-5.4%) from 2019

Expenses

Down

$715,174

Down $2,454 (-0.3%) from 2019

Net Income

Down

-$65,770

Down $34,407 (-110%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

2020

Assets$659,954
Liabilities$193,263
Net Assets$466,691
Open 2020 Filing

Operations Trend

Revenue Growth43rd percentile

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

2020

Revenue$649,404
Expenses$715,174
Net Income-$65,770
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$668,516
Mission and Program Overview

Mission

Operations of private christian k-12 school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$571,389$561,433▼ $9,956
Land, Buildings, and Equipment, Net$42,691$56,200▲ $13,509
Inventories for Sale or Use$21,000$22,250▲ $1,250
Accounts Receivable$12,428$19,165▲ $6,737
Prepaid Expenses and Deferred Charges$1,423$906▼ $517
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$648,931$659,954▲ $11,023
Other Assets Total-$0-
Liabilities
Other Liabilities-$102,300-
Deferred Revenue$75,545$88,246▲ $12,701
Accounts Payable and Accrued Expenses$40,925$2,717▼ $38,208
Total Liabilities$116,470$193,263▲ $76,793
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$532,461$466,691▼ $65,770
Total Net Assets Fund Balance$532,461$466,691▼ $65,770
Total Liabilities and Net Assets / Fund Balance$648,931$659,954▲ $11,023

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$44,047$129,597$173,644
Leasehold Improvements$12,153$60,758$72,911
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Melissa WilliamsPresident
Dave RatcliffeVice President
Jim SappDirector
Sarah O'DonnellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$78,717
Program Service Revenue
$572,881
Investment Income
$2,423
Other Revenue
$-4,617
All Other Contributions
$78,717
Change in Net Assets
$-65,770

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table650$29,700Sale Price
Total Noncash Contributions650$29,700-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$525,133
Other Expenses$190,041
Total Fundraising Expense$9,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$463,992$19,540$4,880$488,412
Occupancy$38,192--$38,192
Payroll Taxes$34,885$1,469$367$36,721
Depreciation Depletion$12,543$1,568$1,568$15,679
All Other Expenses$14,724-$875$15,599
Information Technology$5,608$2,760-$8,368
Insurance$3,993$1,966-$5,959
Office Expenses$2,603$1,768$540$4,911
Other Expenses$2,997$1,311$375$4,683
Advertising$2,934$414$414$3,762
Fees for Services Accounting-$2,220-$2,220
Interest-$246-$246
Total Functional Expenses$672,893$33,262$9,019$715,174
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$19,112
Fundraising Gross Income$14,495
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan Payable$102,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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 sometimes 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
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
4
Employees
33
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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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0129597
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0173644
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012153
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt060758
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt072911
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0102300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP Loan Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056200
IRS990ScheduleD/TotalLiabilityAmt0102300
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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 IN THE NEWSPAPER THROUGHOUT THE YEAR AND 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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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Auction Items
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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 sometimes 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/TerminateOperationsInd0false
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07900 Court Street
IRS990/USAddress/CityNm0Pasco
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099301
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Melissa Williams
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kingspoint Christian School
ReturnHeader/Filer/BusinessNameControlTxt0KING
ReturnHeader/Filer/EIN0911736366
ReturnHeader/Filer/PhoneNum05095476498
ReturnHeader/Filer/USAddress/AddressLine1Txt07900 Court Street
ReturnHeader/Filer/USAddress/CityNm0Pasco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099301
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454100905
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Perkins & Zlatich CPAs PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03616 W Court St Ste G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pasco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$659,954
Liabilities
$193,263
Net assets
$466,691
Revenue
$649,404
Expenses
$715,174
Net income
-$65,770
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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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