Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Down$23,414
Down $5,968 (-20%) from 2015
Net Assets
Down-$38,223
Down $7,875 (-26%) from 2015
Liabilities
Up$61,637
Up $1,907 (+3.2%) from 2015
Revenue
Up$22,032
Up $4,002 (+22%) from 2015
Expenses
Down$29,907
Down $657 (-2.1%) from 2015
Net Income
Up-$7,875
Up $4,659 (+37%) from 2015
Champions College endeavors to provide practical and marketable training in vocational and ministerial programs based on character, leadership, and Biblical precepts for cultural reformation.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Loans From Officers Directors | $39,613 | $39,613 | → $0 |
| Land, Buildings, and Equipment, Net | $26,580 | $17,751 | ▼ $8,829 |
| Cash and Non-Interest-Bearing Accounts | $2,802 | $5,662 | ▲ $2,860 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $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 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $29,382 | $23,414 | ▼ $5,968 |
| Other Assets Total | - | $1 | - |
| Liabilities | |||
| Other Liabilities | $20,117 | $22,024 | ▲ $1,907 |
| Total Liabilities | $59,730 | $61,637 | ▲ $1,907 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-30,348 | $-38,223 | ▼ $7,875 |
| Total Net Assets Fund Balance | $-30,348 | $-38,223 | ▼ $7,875 |
| Total Liabilities and Net Assets / Fund Balance | $29,382 | $23,414 | ▼ $5,968 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $17,751 | $36,896 | $54,647 |
| Name | Title |
|---|---|
| Brittney Rhinehart-Morkem | Director |
| Deanna Rhinehart | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $29,907 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $2,943 | $5,886 | - | $8,829 |
| All Other Expenses | $885 | $3,967 | - | $4,852 |
| Interest | - | $2,235 | - | $2,235 |
| Other Expenses | $634 | $1,268 | - | $1,902 |
| Occupancy | - | $876 | - | $876 |
| Fees for Services Accounting | - | $725 | - | $725 |
| Fees for Services Other | - | $341 | - | $341 |
| Travel | - | $196 | - | $196 |
| Advertising | - | $176 | - | $176 |
| Total Functional Expenses | $11,208 | $18,699 | $0 | $29,907 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $39,613 | $39,613 | → $0 |
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Credit Cards Payable | $22,024 |
“Brittany Rhinehart-Morkem is the daughter of Deanna Rhinehart”
“No review was or will be conducted”
“No documents available to the public.”
“Client Note 1 - -------------2013 FORM 990-------------The Form 990 was electronically extended with an inadvertent incorrect EIN# 27-3702558 (see attached e-). The error in EIN was not determined until later in the year, and the correct EIN (91-2157862) is used with this Form 990 filing.BACKGROUND:The original 2012 Form 990 was indadvertently filed with an incorrect EIN# 27-3702558. The 2012 Frm 990 was amended to: (1) Correct the EIN# to 91-2157862, and (2) Document the name change which created the confusion and EIN error.All amounts and related statements are the same as the originally filed 2012 Form 990.The 2012 Amended Form 990 was filed with the 2013 Form 990."The Arts Association" (EIN# 91-2157862) was originally established in the State of Washington. The organization relocated in Idaho and transactions/activity were minimal during this transition period. The organization changed its name in 2010 to "Champions College" with the appropriated Secretary of State to better reflect its stated purpose and activites. The organization reopenend and served the public in 2012 creating the need to report and file Form 990. Form 990 was extended*, and then timely filed, but inadvertantly under the incorrect EIN# as stated above.The correct EIN# 91-2157862 was used when originally attempting to e-file the 2013 extension but it was rejected. It was assumed that the rejection error was stating that the EIN# was wrong, however subsequent analysis and communication with the IRS indicates that the problem was that the IRS did not have the new name associated with the correct EIN.”
“Bank Charges: Column (A) - Total = $112; Column (B) - Program Services = $0; Column (C) - Management & General = $112; Column (D) - Fundraising = $0”
“Books, Subscriptions, Referenc: Column (A) - Total = $98; Column (B) - Program Services = $0; Column (C) - Management & General = $98; Column (D) - Fundraising = $0”
“Computer Expenses: Column (A) - Total = $449; Column (B) - Program Services = $0; Column (C) - Management & General = $449; Column (D) - Fundraising = $0”
“Gifts : Column (A) - Total = $500; Column (B) - Program Services = $0; Column (C) - Management & General = $500; Column (D) - Fundraising = $0”
“Meals & Entertainment: Column (A) - Total = $494; Column (B) - Program Services = $0; Column (C) - Management & General = $494; Column (D) - Fundraising = $0”
“Online Store: Column (A) - Total = $115; Column (B) - Program Services = $0; Column (C) - Management & General = $115; Column (D) - Fundraising = $0”
“Postage and Shipping: Column (A) - Total = $119; Column (B) - Program Services = $0; Column (C) - Management & General = $119; Column (D) - Fundraising = $0”
“Printing and Publications: Column (A) - Total = $668; Column (B) - Program Services = $223; Column (C) - Management & General = $445; Column (D) - Fundraising = $0”
“Reconciliation Discrepancies: Column (A) - Total = $6; Column (B) - Program Services = $0; Column (C) - Management & General = $6; Column (D) - Fundraising = $0”
“Sales Tax: Column (A) - Total = $19; Column (B) - Program Services = $0; Column (C) - Management & General = $19; Column (D) - Fundraising = $0”
“Software: Column (A) - Total = $287; Column (B) - Program Services = $0; Column (C) - Management & General = $287; Column (D) - Fundraising = $0”
“Training Expenses: Column (A) - Total = $500; Column (B) - Program Services = $167; Column (C) - Management & General = $333; Column (D) - Fundraising = $0”
“Website: Column (A) - Total = $1485; Column (B) - Program Services = $495; Column (C) - Management & General = $990; Column (D) - Fundraising = $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Champions College endeavors to provide practical and marketable training in vocational and ministerial programs based on character, leadership, and Biblical precepts for cultural reformation. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 176 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 176 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherContributionsAmt | 0 | 22032 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3967 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 885 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4852 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Deanna Rhinehart |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2087411947 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 12810 Lakecreast Dr |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Nampa |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83686 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2802 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5662 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 22032 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 29907 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -7875 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 29907 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 22032 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5886 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2943 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8829 |
| IRS990/Desc | 0 | Training in vocational and ministerial programs |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 11208 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 725 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 725 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 341 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 341 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Deanna Rhinehart |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Brittney Rhinehart-Morkem |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 22032 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 2235 |
| IRS990/InterestGrp/TotalAmt | 0 | 2235 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 36896 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 26580 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17751 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 54647 |
| IRS990/LegalDomicileStateCd | 0 | ID |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 39613 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 39613 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | false |
| IRS990/MissionDesc | 0 | Champions College endeavors to provide practical and marketable training in vocational and ministerial programs based on character, leadership, and Biblical precepts for cultural reformation. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -30348 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -38223 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 876 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 876 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Support Services |
| IRS990/OtherExpensesGrp/Desc | 1 | Subscriptions |
| IRS990/OtherExpensesGrp/Desc | 2 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 3 | Telephone |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1661 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1368 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1268 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5232 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 830 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 684 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 634 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5232 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2491 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2052 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1902 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 20117 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 22024 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Deanna Rhinehart |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Ticket Sales |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Tuition |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 13702 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 30564 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4328 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -12534 |
| IRS990/PYTotalExpensesAmt | 0 | 30564 |
| IRS990/PYTotalRevenueAmt | 0 | 18030 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -7875 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 22032 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 17751 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 36896 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 54647 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 22024 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Credit Cards Payable |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 17751 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 22024 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Policy is in the handbook (pdf file) which is on the organization's web site. |
| 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 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - -------------2013 FORM 990-------------The Form 990 was electronically extended with an inadvertent incorrect EIN# 27-3702558 (see attached e-). The error in EIN was not determined until later in the year, and the correct EIN (91-2157862) is used with this Form 990 filing.BACKGROUND:The original 2012 Form 990 was indadvertently filed with an incorrect EIN# 27-3702558. The 2012 Frm 990 was amended to: (1) Correct the EIN# to 91-2157862, and (2) Document the name change which created the confusion and EIN error.All amounts and related statements are the same as the originally filed 2012 Form 990.The 2012 Amended Form 990 was filed with the 2013 Form 990."The Arts Association" (EIN# 91-2157862) was originally established in the State of Washington. The organization relocated in Idaho and transactions/activity were minimal during this transition period. The organization changed its name in 2010 to "Champions College" with the appropriated Secretary of State to better reflect its stated purpose and activites. The organization reopenend and served the public in 2012 creating the need to report and file Form 990. Form 990 was extended*, and then timely filed, but inadvertantly under the incorrect EIN# as stated above.The correct EIN# 91-2157862 was used when originally attempting to e-file the 2013 extension but it was rejected. It was assumed that the rejection error was stating that the EIN# was wrong, however subsequent analysis and communication with the IRS indicates that the problem was that the IRS did not have the new name associated with the correct EIN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Brittany Rhinehart-Morkem is the daughter of Deanna Rhinehart |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No review was or will be conducted |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Bank Charges: Column (A) - Total = $112; Column (B) - Program Services = $0; Column (C) - Management & General = $112; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Books, Subscriptions, Referenc: Column (A) - Total = $98; Column (B) - Program Services = $0; Column (C) - Management & General = $98; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Computer Expenses: Column (A) - Total = $449; Column (B) - Program Services = $0; Column (C) - Management & General = $449; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Gifts : Column (A) - Total = $500; Column (B) - Program Services = $0; Column (C) - Management & General = $500; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Meals & Entertainment: Column (A) - Total = $494; Column (B) - Program Services = $0; Column (C) - Management & General = $494; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Online Store: Column (A) - Total = $115; Column (B) - Program Services = $0; Column (C) - Management & General = $115; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Postage and Shipping: Column (A) - Total = $119; Column (B) - Program Services = $0; Column (C) - Management & General = $119; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Printing and Publications: Column (A) - Total = $668; Column (B) - Program Services = $223; Column (C) - Management & General = $445; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Reconciliation Discrepancies: Column (A) - Total = $6; Column (B) - Program Services = $0; Column (C) - Management & General = $6; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Sales Tax: Column (A) - Total = $19; Column (B) - Program Services = $0; Column (C) - Management & General = $19; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Software: Column (A) - Total = $287; Column (B) - Program Services = $0; Column (C) - Management & General = $287; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Training Expenses: Column (A) - Total = $500; Column (B) - Program Services = $167; Column (C) - Management & General = $333; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Website: Column (A) - Total = $1485; Column (B) - Program Services = $495; Column (C) - Management & General = $990; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 29382 |
| IRS990/TotalAssetsEOYAmt | 0 | 23414 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 29382 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 23414 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 22032 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 18699 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 11208 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 29907 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 59730 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 61637 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 59730 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 61637 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -30348 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -38223 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 11208 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 22032 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 29382 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 23414 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 196 |
| IRS990/TravelGrp/TotalAmt | 0 | 196 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -30348 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -38223 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 603 W 1st Street |
| IRS990/USAddress/CityNm | 0 | Fruitland |
| IRS990/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990/USAddress/ZIPCd | 0 | 83619 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 2 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | championscollege.com |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Deanna Rhinehart |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-10-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Champions College |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CHAM |
| ReturnHeader/Filer/EIN | 0 | 912157862 |
| ReturnHeader/Filer/PhoneNum | 0 | 2087411947 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 12810 Lakecreast Dr |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Nampa |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 83686 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Accounting NorthWest PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 7 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Fruitland |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 836190007 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2084521234 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Richard A Howard CPA |
| ReturnHeader/ReturnTs | 0 | 2017-10-06T10:23:43-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.