Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.36x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$925,952
Up $265,998 (+40%) from 2020
Net Assets
Up$592,226
Up $125,535 (+27%) from 2020
Liabilities
Up$333,726
Up $140,463 (+73%) from 2020
Revenue And Expenses
Revenue
Up$928,412
Up $279,008 (+43%) from 2020
Expenses
Up$802,877
Up $87,703 (+12%) from 2020
Net Income
Up$125,535
Up $191,305 (+291%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- Nov 12, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $932,803
Mission and Program Overview
Mission
Operations of private christian k-12 school
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $561,433 | $662,792 | ▲ $101,359 |
| Accounts Receivable | $19,165 | $192,112 | ▲ $172,947 |
| Land, Buildings, and Equipment, Net | $56,200 | $47,040 | ▼ $9,160 |
| Inventories for Sale or Use | $22,250 | $23,000 | ▲ $750 |
| Prepaid Expenses and Deferred Charges | $906 | $1,008 | ▲ $102 |
| 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 | $659,954 | $925,952 | ▲ $265,998 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Deferred Revenue | $88,246 | $329,952 | ▲ $241,706 |
| Other Liabilities | $102,300 | - | - |
| Accounts Payable and Accrued Expenses | $2,717 | $3,774 | ▲ $1,057 |
| Total Liabilities | $193,263 | $333,726 | ▲ $140,463 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $466,691 | $592,226 | ▲ $125,535 |
| Total Net Assets Fund Balance | $466,691 | $592,226 | ▲ $125,535 |
| Total Liabilities and Net Assets / Fund Balance | $659,954 | $925,952 | ▲ $265,998 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $36,640 | $145,928 | $182,568 |
| Leasehold Improvements | $10,400 | $62,511 | $72,911 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Melissa Williams | President |
| Dave Ratcliffe | Vice President |
| Jim Sapp | Director |
| Sarah O'Donnell | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $210,298
- Program Service Revenue
- $715,076
- Investment Income
- $14
- Other Revenue
- $3,024
- All Other Contributions
- $107,998
- Change in Net Assets
- $125,535
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $631,524 |
| Other Expenses | $171,353 |
| Total Fundraising Expense | $5,861 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $557,002 | $27,000 | $2,315 | $586,317 |
| Payroll Taxes | $42,947 | $2,038 | $222 | $45,207 |
| Occupancy | $39,383 | - | - | $39,383 |
| Depreciation Depletion | $14,467 | $1,809 | $1,809 | $18,085 |
| Information Technology | $8,503 | $4,252 | - | $12,755 |
| Office Expenses | $3,987 | $2,330 | $810 | $7,127 |
| All Other Expenses | $5,949 | - | $455 | $6,404 |
| Insurance | $3,211 | $1,606 | - | $4,817 |
| Advertising | $1,896 | $250 | $250 | $2,396 |
| Other Expenses | $2,358 | - | - | $2,358 |
| Fees for Services Accounting | - | $2,259 | - | $2,259 |
| Interest | - | $716 | - | $716 |
| Total Functional Expenses | $754,756 | $42,260 | $5,861 | $802,877 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $7,415 |
| Fundraising Direct Expenses | $4,391 |
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| 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
- 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
- 2021-11-12
- Discuss with paid preparer
- Yes
Organization Details
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 39
- 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
Raw XML AppendixShowing 400 of 408 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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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE POLICY IS PUBLISHED IN BROCHURES AND IN THE NEWSPAPER THROUGHOUT THE YEAR AND DURING REGULAR ENROLLMENT TIMES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
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| IRS990/USAddress/AddressLine1Txt | 0 | 7900 Court Street |
| IRS990/USAddress/CityNm | 0 | Pasco |
| IRS990/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/USAddress/ZIPCd | 0 | 99301 |
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| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Melissa Williams |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Kingspoint Christian School |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KING |
| ReturnHeader/Filer/EIN | 0 | 911736366 |
| ReturnHeader/Filer/PhoneNum | 0 | 5095476498 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | Pasco |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 454100905 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Perkins & Zlatich CPAs PS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3616 W Court St Ste G |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Pasco |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $925,952
- Liabilities
- $333,726
- Net assets
- $592,226
- Revenue
- $928,412
- Expenses
- $802,877
- Net income
- $125,535