Civic Intelligence

Spokane Valley Christian School

990 • Fiscal year 2017 • EIN 91-2107119

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 09, 2017

10212 E 9th AvenueSpokane Valley, WA 99206

(509) 924-9131

Siviq Scores

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

Liabilities / Assets

60th percentile

0.17x

Higher debt load relative to assets than 60% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.05x

Higher debt load relative to revenue than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

37th percentile

-0.8%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$77,472

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

75th percentile

14%

Faster asset growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

0.6%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$430,742

Up $53,966 (+14%) from 2016

Net Assets

Down

$359,266

Down $30,685 (-7.9%) from 2016

Liabilities

Up

$71,476

Up $84,651 (+643%) from 2016

Revenue

Up

$1,523,084

Up $8,680 (+0.6%) from 2016

Expenses

Up

$1,534,651

Up $29,917 (+2.0%) from 2016

Net Income

Down

-$11,567

Down $21,237 (-220%) from 2016

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$0-$2.0MAssets 2012: $281,844Liabilities 2012: $25,540Net Assets 2012: $256,3042012Assets 2013: $362,903Liabilities 2013: $27,797Net Assets 2013: $335,1062013Assets 2014: $469,812Liabilities 2014: $102,777Net Assets 2014: $367,0352014Assets 2015: $436,789Liabilities 2015: $37,655Net Assets 2015: $399,1342015Assets 2016: $376,776Liabilities 2016: -$13,175Net Assets 2016: $389,9512016Assets 2017: $430,742Liabilities 2017: $71,476Net Assets 2017: $359,2662017Assets 2018: $4,520,533Liabilities 2018: $4,277,557Net Assets 2018: $242,9762018Assets 2019: $4,385,367Liabilities 2019: $4,092,245Net Assets 2019: $293,1222019Assets 2020: $5,648,959Liabilities 2020: $4,214,804Net Assets 2020: $1,434,1552020Assets 2021: $5,836,877Liabilities 2021: $3,858,045Net Assets 2021: $1,978,8322021Assets 2022: $5,970,713Liabilities 2022: $3,806,515Net Assets 2022: $2,164,1982022Assets 2023: $6,777,093Liabilities 2023: $4,198,979Net Assets 2023: $2,578,1142023Assets 2024: $7,062,451Liabilities 2024: $4,051,110Net Assets 2024: $3,011,3412024Assets 2025: $7,469,710Liabilities 2025: $4,181,596Net Assets 2025: $3,288,1142025

Highlighted filing

2017

Assets$430,742
Liabilities$71,476
Net Assets$359,266

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $1,328,311Expenses 2012: $1,331,672Net Income 2012: -$3,3612012Revenue 2013: $1,451,265Expenses 2013: $1,372,463Net Income 2013: $78,8022013Revenue 2014: $1,406,644Expenses 2014: $1,374,715Net Income 2014: $31,9292014Revenue 2015: $1,397,111Expenses 2015: $1,361,135Net Income 2015: $35,9762015Revenue 2016: $1,514,404Expenses 2016: $1,504,734Net Income 2016: $9,6702016Revenue 2017: $1,523,084Expenses 2017: $1,534,651Net Income 2017: -$11,5672017Revenue 2018: $1,602,259Expenses 2018: $1,717,684Net Income 2018: -$115,4252018Revenue 2019: $1,647,627Expenses 2019: $1,606,048Net Income 2019: $41,5792019Revenue 2020: $2,685,648Expenses 2020: $1,556,473Net Income 2020: $1,129,1752020Revenue 2021: $2,299,250Expenses 2021: $1,754,573Net Income 2021: $544,6772021Revenue 2022: $2,713,899Expenses 2022: $2,528,331Net Income 2022: $185,5682022Revenue 2023: $3,935,196Expenses 2023: $3,521,361Net Income 2023: $413,8352023Revenue 2024: $4,653,779Expenses 2024: $4,220,472Net Income 2024: $433,3072024Revenue 2025: $4,789,048Expenses 2025: $4,510,607Net Income 2025: $278,4412025

Highlighted filing

2017

Revenue$1,523,084
Expenses$1,534,651
Net Income-$11,567
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 9, 2017
Return Version
2016v3.1
Gross Receipts
$1,531,570
Mission and Program Overview

Mission

We are a christ-centered, loving school community, providing a high standard of education for christian families, built on a biblical worldview, inspiring christ-like character and service to god and the world.

To establish, provide, promote, maintain, and operate a christian school based upon the christian religion and to provide for a christian academic education based upon a biblical world view which proclaims jesus christ as savior and lord.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$71,031$365,535▲ $294,504
Savings and Temporary Cash Investments$320,523--
Accounts Receivable$-17,264$33,096▲ $50,360
Land, Buildings, and Equipment, Net$-4,514$25,111▲ $29,625
Prepaid Expenses and Deferred Charges$7,000$7,000→ $0
Total Assets$376,776$430,742▲ $53,966
Liabilities
Deferred Revenue$-24,079$62,037▲ $86,116
Accounts Payable and Accrued Expenses$10,904--
Other Liabilities-$9,439-
Total Liabilities$-13,175$71,476▲ $84,651
Net Assets / Fund Balance
Unrestricted Net Assets$389,951$336,431▼ $53,520
Permanently Rstr Net Assets-$22,835-
Total Net Assets Fund Balance$389,951$359,266▼ $30,685
Total Liabilities and Net Assets / Fund Balance$376,776$430,742▲ $53,966

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$34,478$34,478
Buildings$25,111-$25,111
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Derick TabishAdministratoFT$77,472$77,472

Board Members and Trustees

NameTitle
Brent PopeBoard Chairm
Jim FieldsVice Chair
Michelle McleesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$130,207
Program Service Revenue
$1,333,106
Investment Income
$896
Other Revenue
$58,875
All Other Contributions
$130,207
Change in Net Assets
$-11,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,183,778
Other Expenses$350,873
Total Fundraising Expense$102,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$686,172$158,071$88,949$933,192
Payroll Taxes$117,718$41,547$13,849$173,114
Occupancy$106,861--$106,861
Current Officers, Directors, Trustees, and Key Employees-$77,472-$77,472
Office Expenses$56,191--$56,191
Other Expenses$22,095--$22,095
Insurance$4,841$14,058-$18,899
Travel$12,837--$12,837
Conferences and Meetings$5,956--$5,956
Advertising$5,737--$5,737
Fees for Services Legal-$2,844-$2,844
Information Technology$356--$356
Total Functional Expenses$1,137,861$293,992$102,798$1,534,651
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$9,439
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
Yes
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, Page 6, Part VI, Line 11B

Each member of the board of directors receives a copy of form 990 for review, and time is allocated at board meeting for questions, discussion, and approval.

Form 990, Page 6, Part VI, Line 12C

Each year, the board of directors are referred to the conflict of interest policy and requested to disclose any new information. If a conflict of interest is discovered, it is determined how to address the conflict. If the conflict cannot be resolved, the director is asked to resign.

Form 990, Page 6, Part VI, Line 15A

The administrator receives a written evaluation annually. This written evaluation, in addition to a review of compensation for similar individuals in the industry, and the organizations financial situation, is evaluated to determine compensation levels.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Spokane Valley Christian School
EIN
91-2107119
Phone
5099249131
Address
10212 E 9TH AVENUE, SPOKANE VALLEY, WA 99206
Doing Business As
Valley Christian School

Signing Officer

Name
Brent Pope
Title
Board Chairman
Phone
5099249131
Signed
2017-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brent Pope
Formed
2003
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
3
Employees
71
Volunteers
60

Preparer

Firm
Pointguard Financial Pllc
Address
420 N EVERGREEN STE 100, SPOKANE VALLEY, WA 99216-0993
Preparer
Nate Riggan
Phone
5099242506
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To establish, provide, promote, maintain, and operate a christian school based upon the christian religion and to provide for a christian academic education based upon a biblical world view which proclaims jesus christ as savior and lord.

Form 990, Page 1, Part I, Line 6

Volunteers are parents and family members of students performing various activities including classroom assistance, sporting events, and field trips.

Form 990, Page 5, Part V, Line 3B

No unrelated business income was received in 2016.

Raw XML Appendix359 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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IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0VALLEY CHRISTIAN SCHOOL RECEIVES A TITLE IIA GRANT ANNUALLY FROM THE FEDERAL GOVERNMENT FOR TEACHER AND PRINCIPAL TRAINING AVAILABLE TO PRIVATE SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ESTABLISH, PROVIDE, PROMOTE, MAINTAIN, AND OPERATE A CHRISTIAN SCHOOL BASED UPON THE CHRISTIAN RELIGION AND TO PROVIDE FOR A CHRISTIAN ACADEMIC EDUCATION BASED UPON A BIBLICAL WORLD VIEW WHICH PROCLAIMS JESUS CHRIST AS SAVIOR AND LORD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ARE PARENTS AND FAMILY MEMBERS OF STUDENTS PERFORMING VARIOUS ACTIVITIES INCLUDING CLASSROOM ASSISTANCE, SPORTING EVENTS, AND FIELD TRIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO UNRELATED BUSINESS INCOME WAS RECEIVED IN 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 FOR REVIEW, AND TIME IS ALLOCATED AT BOARD MEETING FOR QUESTIONS, DISCUSSION, AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH YEAR, THE BOARD OF DIRECTORS ARE REFERRED TO THE CONFLICT OF INTEREST POLICY AND REQUESTED TO DISCLOSE ANY NEW INFORMATION. IF A CONFLICT OF INTEREST IS DISCOVERED, IT IS DETERMINED HOW TO ADDRESS THE CONFLICT. IF THE CONFLICT CANNOT BE RESOLVED, THE DIRECTOR IS ASKED TO RESIGN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ADMINISTRATOR RECEIVES A WRITTEN EVALUATION ANNUALLY. THIS WRITTEN EVALUATION, IN ADDITION TO A REVIEW OF COMPENSATION FOR SIMILAR INDIVIDUALS IN THE INDUSTRY, AND THE ORGANIZATIONS FINANCIAL SITUATION, IS EVALUATED TO DETERMINE COMPENSATION LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0376776
IRS990/TotalAssetsEOYAmt0430742
IRS990/TotalAssetsGrp/BOYAmt0376776
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IRS990/TotalContributionsAmt0130207
IRS990/TotalEmployeeCnt071
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0102798
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0293992
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01137861
IRS990/TotalFunctionalExpensesGrp/TotalAmt01534651
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-13175
IRS990/TotalLiabilitiesEOYAmt071476
IRS990/TotalLiabilitiesGrp/BOYAmt0-13175
IRS990/TotalLiabilitiesGrp/EOYAmt071476
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0389951
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0359266
IRS990/TotalProgramServiceExpensesAmt01137861
IRS990/TotalProgramServiceRevenueAmt01333106
IRS990/TotalReportableCompFromOrgAmt077472
IRS990/TotalRevenueGrp/ExclusionAmt032307
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01360570
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01523084
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0376776
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0430742
IRS990/TravelGrp/ProgramServicesAmt012837
IRS990/TravelGrp/TotalAmt012837
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0389951
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0336431
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010212 E 9TH AVE
IRS990/USAddress/CityNm0SPOKANE VALLEY
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099206
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0VALLEYCHRISTIANSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENT POPE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05099249131
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPOKANE VALLEY CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SPOK
ReturnHeader/Filer/EIN0912107119
ReturnHeader/Filer/PhoneNum05099249131
ReturnHeader/Filer/USAddress/AddressLine1Txt010212 E 9TH AVENUE
ReturnHeader/Filer/USAddress/CityNm0SPOKANE VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099206
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F066B886C1E3E15E7FDBEEBD9B2179C4CEA7E757
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E8712869D753EA5E2798AA269A9CC1E3744877E1
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454065700
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POINTGUARD FINANCIAL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0420 N EVERGREEN STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992160993
ReturnHeader/PreparerPersonGrp/PhoneNum05099242506
ReturnHeader/PreparerPersonGrp/PreparationDt02018-03-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATE RIGGAN
ReturnHeader/ReturnTs02018-03-09T12:31:01-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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.$7.47$4.18$3.29$4.79$4.51$0.28
2024Detailed filing. Detailed filing data is available for this year.$7.06$4.05$3.01$4.65$4.22$0.43
2023Detailed filing. Detailed filing data is available for this year.$6.78$4.20$2.58$3.94$3.52$0.41
2022Detailed filing. Detailed filing data is available for this year.$5.97$3.81$2.16$2.71$2.53$0.19
2021Detailed filing. Detailed filing data is available for this year.$5.84$3.86$1.98$2.30$1.75$0.54
2020Detailed filing. Detailed filing data is available for this year.$5.65$4.21$1.43$2.69$1.56$1.13
2019Detailed filing. Detailed filing data is available for this year.$4.39$4.09$0.29$1.65$1.61$0.04
2018Detailed filing. Detailed filing data is available for this year.$4.52$4.28$0.24$1.60$1.72$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.07$0.36$1.52$1.53$0.01
2016Summary only. Only limited summary data is available for this year.$0.38$0.01$0.39$1.51$1.50$0.01
2015Summary only. Only limited summary data is available for this year.$0.44$0.04$0.40$1.40$1.36$0.04
2014Summary only. Only limited summary data is available for this year.$0.47$0.10$0.37$1.41$1.37$0.03
2013Summary only. Only limited summary data is available for this year.$0.36$0.03$0.34$1.45$1.37$0.08
2012Summary only. Only limited summary data is available for this year.$0.28$0.03$0.26$1.33$1.33$0.00