Civic Intelligence

North Pole Christian School

990 • Fiscal year 2018 • EIN 92-0089892

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 18, 2018

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

84th percentile

0.47x

Higher debt load relative to assets than 84% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

1.13x

Higher debt load relative to revenue than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

23rd percentile

-8.2%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

28th percentile

-4.7%

Faster asset growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-25%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$777,941

Down $38,667 (-4.7%) from 2017

Net Assets

Down

$415,583

Down $26,999 (-6.1%) from 2017

Liabilities

Down

$362,358

Down $11,668 (-3.1%) from 2017

Revenue

Down

$321,657

Down $106,810 (-25%) from 2017

Expenses

Down

$347,896

Down $72,184 (-17%) from 2017

Net Income

Down

-$26,239

Down $34,626 (-413%) from 2017

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

2018

Assets$777,941
Liabilities$362,358
Net Assets$415,583

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

2018

Revenue$321,657
Expenses$347,896
Net Income-$26,239
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 18, 2018
Return Version
2017v2.2
Gross Receipts
$334,177
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$655,675$642,403▼ $13,272
Savings and Temporary Cash Investments$146,858$114,195▼ $32,663
Cash and Non-Interest-Bearing Accounts$14,075$21,343▲ $7,268
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$816,608$777,941▼ $38,667
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$372,116$359,720▼ $12,396
Other Liabilities$1,000$1,760▲ $760
Accounts Payable and Accrued Expenses$910$878▼ $32
Total Liabilities$374,026$362,358▼ $11,668
Net Assets / Fund Balance
Unrestricted Net Assets$442,582$415,583▼ $26,999
Total Net Assets Fund Balance$442,582$415,583▼ $26,999
Total Liabilities and Net Assets / Fund Balance$816,608$777,941▼ $38,667

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$544,586$89,376$633,962
Land$97,817-$97,817
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adrian BahamPresident
Rochelle RennerPresident
Patrick ScottVice President
Richard CarawaySec/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$4,489
Program Service Revenue
$268,800
Investment Income
$120
Other Revenue
$48,248
All Other Contributions
$4,489
Change in Net Assets
$-26,239
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$246,734
Other Expenses$101,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$228,528--$228,528
Occupancy$25,107--$25,107
Payroll Taxes$17,173--$17,173
Interest-$17,056-$17,056
Depreciation Depletion$13,272--$13,272
Insurance$7,742--$7,742
Fees for Services Accounting-$7,231-$7,231
Other Expenses$3,626$6,490-$3,626
All Other Expenses$1,836--$1,836
Pension Plan Contributions$1,033--$1,033
Total Functional Expenses$317,119$30,777$0$347,896
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,768
Fundraising Direct Expenses$12,520
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fireworks Fundraiser$57,628$57,628$9,548$48,080
Total Events$57,628$57,628$9,548$48,080
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
TEACHER'S RELIEF FUND$760
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
Rochelle Renner
Title
President
Signed
2018-09-18
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Ak
Voting Board Members
4
Independent Board Members
4
Employees
20

Preparer

Firm
David B Stephenson CPA
Address
1531 Gillam Way, Fairbanks, AK 99701-6045
Preparer
David B Stephenson CPA
Phone
9074524407
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Transfer to teacher's relief fund = -$760

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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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IRS990/PYTotalExpensesAmt0420080
IRS990/PYTotalRevenueAmt0428467
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-26239
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0146858
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0114195
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0544586
IRS990ScheduleD/BuildingsGrp/DepreciationAmt089376
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0633962
IRS990ScheduleD/LandGrp/BookValueAmt097817
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt097817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1760
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SCHOLARSHIP FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TEACHER'S RELIEF FUND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0642403
IRS990ScheduleD/TotalLiabilityAmt01760
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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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
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FIREWORKS FUNDRAISER
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt057628
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt057628
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt057628
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09548
IRS990/ScheduleJRequiredInd0false
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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/ExplanationTxt2TRANSFER TO TEACHER'S RELIEF FUND = -$760
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0true
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0816608
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt020
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0317119
IRS990/TotalFunctionalExpensesGrp/TotalAmt0347896
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0374026
IRS990/TotalLiabilitiesEOYAmt0362358
IRS990/TotalLiabilitiesGrp/BOYAmt0374026
IRS990/TotalLiabilitiesGrp/EOYAmt0362358
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0442582
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0415583
IRS990/TotalProgramServiceExpensesAmt0317119
IRS990/TotalProgramServiceRevenueAmt0268800
IRS990/TotalRevenueGrp/ExclusionAmt048368
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0268800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0321657
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0816608
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0777941
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0442582
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0415583
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROCHELLE RENNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH POLE CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0920089892
ReturnHeader/Filer/PhoneNum09074880133
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 55306
ReturnHeader/Filer/USAddress/CityNm0NORTH POLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AK
ReturnHeader/Filer/USAddress/ZIPCd099705
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0926018012
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0David B Stephenson CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01531 Gillam Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fairbanks
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0997016045
ReturnHeader/PreparerPersonGrp/PhoneNum09074524407
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID B STEPHENSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-09-18T12:34:09-07:00
ReturnHeader/ReturnTypeCd0990

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