Civic Intelligence

North Pole Christian School

990 • Fiscal year 2017 • EIN 92-0089892

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 27, 2017

PO Box 55306North Pole, AK 99705

(907) 488-0133

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.46x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

0.87x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

46th percentile

2.0%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

37th percentile

-0.7%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-28%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$816,608

Down $5,993 (-0.7%) from 2016

Net Assets

Up

$442,582

Up $8,387 (+1.9%) from 2016

Liabilities

Down

$374,026

Down $14,380 (-3.7%) from 2016

Revenue

Down

$428,467

Down $169,226 (-28%) from 2016

Expenses

Down

$420,080

Down $76,843 (-15%) from 2016

Net Income

Down

$8,387

Down $92,383 (-92%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $453,189Liabilities 2011: $81,843Net Assets 2011: $371,3462011Assets 2012: $783,301Liabilities 2012: $440,372Net Assets 2012: $342,9292012Assets 2013: $771,462Liabilities 2013: $427,668Net Assets 2013: $343,7942013Assets 2014: $732,950Liabilities 2014: $414,865Net Assets 2014: $318,0852014Assets 2015: $734,324Liabilities 2015: $400,899Net Assets 2015: $333,4252015Assets 2016: $822,601Liabilities 2016: $388,406Net Assets 2016: $434,1952016Assets 2017: $816,608Liabilities 2017: $374,026Net Assets 2017: $442,5822017Assets 2018: $777,941Liabilities 2018: $362,358Net Assets 2018: $415,5832018Assets 2019: $717,224Liabilities 2019: $351,397Net Assets 2019: $365,8272019Assets 2020: $670,734Liabilities 2020: $368,526Net Assets 2020: $302,2082020

Highlighted filing

2017

Assets$816,608
Liabilities$374,026
Net Assets$442,582

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $455,934Expenses 2011: $441,116Net Income 2011: $14,8182011Expenses 2012: $447,7042012Revenue 2013: $455,161Expenses 2013: $454,769Net Income 2013: $3922013Revenue 2014: $473,897Expenses 2014: $499,606Net Income 2014: -$25,7092014Revenue 2015: $516,362Expenses 2015: $501,022Net Income 2015: $15,3402015Revenue 2016: $597,693Expenses 2016: $496,923Net Income 2016: $100,7702016Revenue 2017: $428,467Expenses 2017: $420,080Net Income 2017: $8,3872017Revenue 2018: $321,657Expenses 2018: $347,896Net Income 2018: -$26,2392018Revenue 2019: $250,991Expenses 2019: $300,747Net Income 2019: -$49,7562019Revenue 2020: $127,099Expenses 2020: $190,718Net Income 2020: -$63,6192020

Highlighted filing

2017

Revenue$428,467
Expenses$420,080
Net Income$8,387
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 27, 2017
Return Version
2016v3.0
Gross Receipts
$440,058
Mission and Program Overview

Mission

The purpose of north pole christian school is to provide a quality christian education which, in cooperation with christian parents, will train children in harmony with god's word and encourage a personal faith in god resulting in citizens who are fully equipped to influence their world for christ. We believe the successful development of each child's spiritual and academic potential is promoted by a combined effort of the christian home, bible-believing church, and school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$668,947$655,675▼ $13,272
Savings and Temporary Cash Investments$109,917$146,858▲ $36,941
Cash and Non-Interest-Bearing Accounts$43,737$14,075▼ $29,662
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$822,601$816,608▼ $5,993
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$385,451$372,116▼ $13,335
Other Liabilities$1,000$1,000→ $0
Accounts Payable and Accrued Expenses$1,955$910▼ $1,045
Total Liabilities$388,406$374,026▼ $14,380
Net Assets / Fund Balance
Unrestricted Net Assets$434,195$442,582▲ $8,387
Total Net Assets Fund Balance$434,195$442,582▲ $8,387
Total Liabilities and Net Assets / Fund Balance$822,601$816,608▼ $5,993

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$557,858$76,104$633,962
Land$97,817-$97,817
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adrian BahamPresident
Patty FlemmingPresident
Rochelle RennerVice President
Jared ArnoldMember
Jerusha KnechtMember
Patrick ScottSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,128
Program Service Revenue
$370,564
Investment Income
$95
Other Revenue
$53,680
All Other Contributions
$4,128
Change in Net Assets
$8,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$312,870
Other Expenses$107,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$290,959--$290,959
Occupancy$25,099--$25,099
Payroll Taxes$20,840--$20,840
Interest-$18,787-$18,787
Depreciation Depletion$13,272--$13,272
Insurance$10,705--$10,705
Fees for Services Accounting-$5,845-$5,845
Other Expenses$4,998$11,209-$4,998
All Other Expenses$1,198--$1,198
Pension Plan Contributions$1,071--$1,071
Total Functional Expenses$384,239$35,841$0$420,080
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$65,271
Fundraising Direct Expenses$11,591
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fireworks Fundraiser$59,192$59,192$8,072$51,120
Other Fundraisers$6,079$6,079$3,519$2,560
Total Events$65,271$65,271$11,591$53,680
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
Scholarship Fund$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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 11B: Form 990 Review Process

The form 990 is reviewed and approved by the governing body before it is filed

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

Copies of required documents are made available at the organization's office on request

Filing and Contact Details

Filer

Filer Name
North Pole Christian School
EIN
92-0089892
Phone
9074880133
Address
PO BOX 55306, NORTH POLE, AK 99705

Signing Officer

Name
Jared Arnold
Title
President
Signed
2017-11-27
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Ak
Voting Board Members
4
Independent Board Members
4
Employees
25

Preparer

Firm
David B Stephenson CPA
Address
1531 Gillam Way, Fairbanks, AK 99701-6045
Preparer
David B Stephenson CPA
Phone
9074524407
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IRS990/Desc0It is the goal of North Pole Christian School (NPCS) to work as a ministry to support families who desire to see that the Christian beliefs, values and world view taught to their children at home and in church are reinforced in the school's academic and extra-curricular activities. The fiscal year ending June 2017 saw that goal realized for 111 students in preschool through twelfth grade. With a staff of nine full-time teachers, three teacher aides, one business office secretary, and one administrator, NPCS is able to offer two preschool classes, a full-day kindergarten class, first grade, a combined second and third, fourth and fifth grade class, sixth, seventh and eighth grade; and a combined ninth through twelfth grade.. The annual standardized test (TerraNova) scores show that first grade through grade 12 performs above national norms. In addition to the academic program, students participated in several mission projects that allowed them to serve others, to help develop the concept of servant leadership, and to raise local and global mission awareness. Students of all ages collected pantry items and non-perishable food items for the local food bank. Our junior/senior high students participated in World Vision's 30-Hour Famine and collected nearly $1,000.00. North Pole Christian School also supported Love, Inc.s Adopt a Family program. The high school continues to support a child in Tanzania through Compassion International with an annual donation of $513.56. We also supported the fund raising efforts of the Fairbanks Youth Advocates during One Homeless Night. As NPCS continues to support its families and their churches we are seeing the successful integration of educating mind, body and spirit.
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IRS990/MissionDesc0THE PURPOSE OF NORTH POLE CHRISTIAN SCHOOL IS TO PROVIDE A QUALITY CHRISTIAN EDUCATION WHICH, IN COOPERATION WITH CHRISTIAN PARENTS, WILL TRAIN CHILDREN IN HARMONY WITH GOD'S WORD AND ENCOURAGE A PERSONAL FAITH IN GOD RESULTING IN CITIZENS WHO ARE FULLY EQUIPPED TO INFLUENCE THEIR WORLD FOR CHRIST. WE BELIEVE THE SUCCESSFUL DEVELOPMENT OF EACH CHILD'S SPIRITUAL AND ACADEMIC POTENTIAL IS PROMOTED BY A COMBINED EFFORT OF THE CHRISTIAN HOME, BIBLE-BELIEVING CHURCH, AND SCHOOL.
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IRS990/ProgramServiceRevenueGrp/Desc2SCHOOL TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc3STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04139
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12455
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2363052
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3918
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04139
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12455
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2363052
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3918
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07739
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt055
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0135161
IRS990/PYOtherRevenueAmt052592
IRS990/PYProgramServiceRevenueAmt0537307
IRS990/PYRevenuesLessExpensesAmt0100770
IRS990/PYSalariesCompEmpBnftPaidAmt0361762
IRS990/PYTotalExpensesAmt0496923
IRS990/PYTotalRevenueAmt0597693
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08387
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0370564
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0109917
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0146858
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0557858
IRS990ScheduleD/BuildingsGrp/DepreciationAmt076104
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0633962
IRS990ScheduleD/LandGrp/BookValueAmt097817
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt097817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SCHOLARSHIP FUND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0655675
IRS990ScheduleD/TotalLiabilityAmt01000
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/ExplanationTxt0PUBLISHED IN FAIRBANKS DAILY NEWS MINER ANNUALLY
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011591
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FIREWORKS FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt059192
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06079
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt065271
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt059192
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06079
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt065271
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt053680
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011591
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08072
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03519
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE GOVERNING BODY BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF REQUIRED DOCUMENTS ARE MADE AVAILABLE AT THE ORGANIZATION'S OFFICE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0822601
IRS990/TotalAssetsEOYAmt0816608
IRS990/TotalAssetsGrp/BOYAmt0822601
IRS990/TotalAssetsGrp/EOYAmt0816608
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04128
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035841
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0384239
IRS990/TotalFunctionalExpensesGrp/TotalAmt0420080
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0388406
IRS990/TotalLiabilitiesEOYAmt0374026
IRS990/TotalLiabilitiesGrp/BOYAmt0388406
IRS990/TotalLiabilitiesGrp/EOYAmt0374026
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0434195
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0442582
IRS990/TotalProgramServiceExpensesAmt0384239
IRS990/TotalProgramServiceRevenueAmt0370564
IRS990/TotalRevenueGrp/ExclusionAmt053775
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0370564
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0428467
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0822601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0816608
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0434195
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0442582
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JARED ARNOLD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH POLE CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0920089892
ReturnHeader/Filer/PhoneNum09074880133

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