Civic Intelligence

Central Christian Schools

990 • Fiscal year 2016 • EIN 93-0772836

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 15, 2017

2731 SW Airport WayRedmond, OR 97756

(541) 548-7803

Siviq Scores

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

Liabilities / Assets

81st percentile

0.54x

Higher debt load relative to assets than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.95x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-5.2%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

48th percentile

$59,595

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

34th percentile

-2.1%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

7th percentile

-45%

Faster revenue growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,456,106

Down $53,529 (-2.1%) from 2015

Net Assets

Down

$1,131,370

Down $91,812 (-7.5%) from 2015

Liabilities

Up

$1,324,736

Up $38,283 (+3.0%) from 2015

Revenue

Down

$1,388,336

Down $1,144,496 (-45%) from 2015

Expenses

Up

$1,460,411

Up $95,568 (+7.0%) from 2015

Net Income

Down

-$72,075

Down $1,240,064 (-106%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $217,366Liabilities 2011: $95,824Net Assets 2011: $121,5422011Assets 2012: $237,314Liabilities 2012: $110,439Net Assets 2012: $126,8752012Assets 2013: $295,480Liabilities 2013: $247,566Net Assets 2013: $47,9142013Assets 2014: $365,614Liabilities 2014: $310,421Net Assets 2014: $55,1932014Assets 2015: $2,509,635Liabilities 2015: $1,286,453Net Assets 2015: $1,223,1822015Assets 2016: $2,456,106Liabilities 2016: $1,324,736Net Assets 2016: $1,131,3702016Assets 2017: $2,496,091Liabilities 2017: $1,229,955Net Assets 2017: $1,266,1362017Assets 2018: $5,795,822Liabilities 2018: $3,168,140Net Assets 2018: $2,627,6822018Assets 2019: $5,345,296Liabilities 2019: $2,881,526Net Assets 2019: $2,463,7702019Assets 2020: $5,223,115Liabilities 2020: $2,894,285Net Assets 2020: $2,328,8302020Assets 2021: $8,096,670Liabilities 2021: $4,253,705Net Assets 2021: $3,842,9652021Assets 2022: $10,162,226Liabilities 2022: $4,551,649Net Assets 2022: $5,610,5772022Assets 2023: $13,357,765Liabilities 2023: $6,954,025Net Assets 2023: $6,403,7402023Assets 2024: $14,371,944Liabilities 2024: $7,848,052Net Assets 2024: $6,523,8922024

Highlighted filing

2016

Assets$2,456,106
Liabilities$1,324,736
Net Assets$1,131,370

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $995,357Expenses 2011: $1,010,496Net Income 2011: -$15,1392011Revenue 2012: $1,104,407Expenses 2012: $1,123,364Net Income 2012: -$18,9572012Revenue 2013: $1,273,837Expenses 2013: $1,352,798Net Income 2013: -$78,9612013Revenue 2014: $1,375,227Expenses 2014: $1,361,393Net Income 2014: $13,8342014Revenue 2015: $2,532,832Expenses 2015: $1,364,843Net Income 2015: $1,167,9892015Revenue 2016: $1,388,336Expenses 2016: $1,460,411Net Income 2016: -$72,0752016Revenue 2017: $1,698,879Expenses 2017: $1,564,113Net Income 2017: $134,7662017Revenue 2018: $2,984,701Expenses 2018: $1,623,153Net Income 2018: $1,361,5482018Revenue 2019: $1,588,380Expenses 2019: $1,754,018Net Income 2019: -$165,6382019Revenue 2020: $1,665,472Expenses 2020: $1,745,467Net Income 2020: -$79,9952020Revenue 2021: $3,653,640Expenses 2021: $2,147,252Net Income 2021: $1,506,3882021Revenue 2022: $4,483,800Expenses 2022: $2,716,188Net Income 2022: $1,767,6122022Revenue 2023: $4,113,243Expenses 2023: $3,478,757Net Income 2023: $634,4862023Revenue 2024: $4,414,624Expenses 2024: $4,294,472Net Income 2024: $120,1522024

Highlighted filing

2016

Revenue$1,388,336
Expenses$1,460,411
Net Income-$72,075
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$1,407,222
Mission and Program Overview

Mission

The mission of central christian school is to provide christ-centered academically excellent education for children and youth from preschool through high school.

The mission of central christian school is to provide christ-centered academically excellent education for children and youth from kindergarten through high school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,482,227$2,429,138▼ $53,089
Cash and Non-Interest-Bearing Accounts$15,424$12,536▼ $2,888
Savings and Temporary Cash Investments$8,755$12,025▲ $3,270
Accounts Receivable$2,729$2,407▼ $322
Prepaid Expenses and Deferred Charges$500--
Total Assets$2,509,635$2,456,106▼ $53,529
Liabilities
Mortgage Notes Payable Secured by Investment Property$788,750$767,074▼ $21,676
Unsecured Notes Loans Payable$305,685$305,209▼ $476
Deferred Revenue$145,344$177,210▲ $31,866
Accounts Payable and Accrued Expenses$46,674$58,100▲ $11,426
Other Liabilities-$17,143-
Total Liabilities$1,286,453$1,324,736▲ $38,283
Net Assets / Fund Balance
Unrestricted Net Assets$918,864$967,655▲ $48,791
Temporarily Rstr Net Assets$304,318$163,715▼ $140,603
Total Net Assets Fund Balance$1,223,182$1,131,370▼ $91,812
Total Liabilities and Net Assets / Fund Balance$2,509,635$2,456,106▼ $53,529

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,669,380$43,931$1,713,311
Land$720,797-$720,797
Equipment$38,961$63,456$102,417
Other Land Buildings-$48,350$48,350
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elisa CarlsonEx-officioFT$59,595$59,595

Board Members and Trustees

NameTitle
Jill BaileyPresident
Joshua ScheidlerSecretary
Marc RickabaughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,962
Program Service Revenue
$1,250,144
Investment Income
$79
Other Revenue
$59,151
All Other Contributions
$4,324
Change in Net Assets
$-72,075
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,036,144
Other Expenses$424,267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$789,390$98,679-$888,069
Payroll Taxes$78,032$15,504-$93,536
All Other Expenses$9,949$51,835-$61,784
Current Officers, Directors, Trustees, and Key Employees-$54,539-$54,539
Depreciation Depletion-$50,474-$50,474
Interest-$41,008-$41,008
Occupancy$21,982$4,825-$26,807
Other Expenses$32,519$16,056-$16,056
Insurance$9,352--$9,352
Office Expenses$6,843--$6,843
Fees for Services Accounting-$3,000-$3,000
Total Functional Expenses$1,124,491$335,920$0$1,460,411
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$76,523
Fundraising Direct Expenses$18,304
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$73,736$73,736-$73,736
Legacy$66,088---
Total Events$148,374$73,736$18,304$55,432
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$17,143
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

The completed form 990 is reviewed by administrator elisa carlson for accuracy prior to signing and filing.

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

A discussion is held each year with board members to determine if any conflict of interest exists.

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

The administrator's pay is determined annually at the close of his/her evaluation cycle.

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

Staff salaries and increases are voted on by the board annually during the budget process.

Form 990, Page 6, Part VI, Line 19

The organization makes the public-access documents available at the school's office upon request.

Filing and Contact Details

Filer

Filer Name
Central Christian School
EIN
93-0772836
Phone
5415487803
Address
2731 SW AIRPORT WAY, REDMOND, OR 97756

Signing Officer

Name
Elisa Carlson
Title
Ex-officio
Phone
5415487403
Signed
2017-02-15

Organization Details

Principal Officer
Elisa Carlson
Formed
1992
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
3
Employees
54
Volunteers
175

Preparer

Firm
Barnett & Company Cpas
Address
62930 OB RILEY ROAD SUITE 200, BEND, OR 97701-9459
Preparer
John M Barnett CPA
Phone
5417280340
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 50,474 total 50,474

Raw XML Appendix377 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/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/ExplanationTxt0CENTRAL CHRISTIAN SCHOOL CLEARLY STATES THAT IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR AND/OR ETHNIC ORIGIN IN ADMITTING STUDENTS TO THE SCHOOL OR ANY SCHOOL-RELATED PROGRAM IN ITS CHARTER, ADVERTISEMENTS, STUDENT HANDBOOK, AND IN MARKETING MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt074638
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt066088
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt08550
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018304
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0LEGACY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt073736
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt066088
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0148374
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt073736
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt073736
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt055432
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt015931
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt02373
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt018304
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FORM 990 IS REVIEWED BY ADMINISTRATOR ELISA CARLSON FOR ACCURACY PRIOR TO SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DISCUSSION IS HELD EACH YEAR WITH BOARD MEMBERS TO DETERMINE IF ANY CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ADMINISTRATOR'S PAY IS DETERMINED ANNUALLY AT THE CLOSE OF HIS/HER EVALUATION CYCLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STAFF SALARIES AND INCREASES ARE VOTED ON BY THE BOARD ANNUALLY DURING THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES THE PUBLIC-ACCESS DOCUMENTS AVAILABLE AT THE SCHOOL'S OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 50,474 TOTAL 50,474
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0304318
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0163715
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02509635
IRS990/TotalAssetsEOYAmt02456106
IRS990/TotalAssetsGrp/BOYAmt02509635
IRS990/TotalAssetsGrp/EOYAmt02456106
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt078962
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0335920
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01124491
IRS990/TotalFunctionalExpensesGrp/TotalAmt01460411
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01286453
IRS990/TotalLiabilitiesEOYAmt01324736
IRS990/TotalLiabilitiesGrp/BOYAmt01286453
IRS990/TotalLiabilitiesGrp/EOYAmt01324736
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01223182
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01131370
IRS990/TotalProgramServiceExpensesAmt01124491
IRS990/TotalProgramServiceRevenueAmt01250144
IRS990/TotalReportableCompFromOrgAmt059595
IRS990/TotalRevenueGrp/ExclusionAmt059230
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01250144
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01388336
IRS990/TotalVolunteersCnt0175
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02509635
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02456106
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0918864
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0967655
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0305685
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0305209
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.CENTRALCHRISTIANSCHOOLS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ELISA CARLSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EX-OFFICIO
ReturnHeader/BusinessOfficerGrp/PhoneNum05415487403
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0930772836
ReturnHeader/Filer/PhoneNum05415487803
ReturnHeader/Filer/USAddress/AddressLine1Txt02731 SW AIRPORT WAY
ReturnHeader/Filer/USAddress/CityNm0REDMOND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097756
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463722973
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARNETT & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt062930 OB RILEY ROAD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0977019459
ReturnHeader/PreparerPersonGrp/PhoneNum05417280340
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN M BARNETT CPA
ReturnHeader/ReturnTs02017-02-15T15:40:15-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.4$7.85$6.52$4.41$4.29$0.12
2023Detailed filing. Detailed filing data is available for this year.$13.4$6.95$6.40$4.11$3.48$0.63
2022Detailed filing. Detailed filing data is available for this year.$10.2$4.55$5.61$4.48$2.72$1.77
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.10$4.25$3.84$3.65$2.15$1.51
2020Detailed filing. Detailed filing data is available for this year.$5.22$2.89$2.33$1.67$1.75$0.08
2019Detailed filing. Detailed filing data is available for this year.$5.35$2.88$2.46$1.59$1.75$0.17
2018Detailed filing. Detailed filing data is available for this year.$5.80$3.17$2.63$2.98$1.62$1.36
2017Detailed filing. Detailed filing data is available for this year.$2.50$1.23$1.27$1.70$1.56$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.46$1.32$1.13$1.39$1.46$0.07
2015Summary only. Only limited summary data is available for this year.$2.51$1.29$1.22$2.53$1.36$1.17
2014Summary only. Only limited summary data is available for this year.$0.37$0.31$0.06$1.38$1.36$0.01
2013Summary only. Only limited summary data is available for this year.$0.30$0.25$0.05$1.27$1.35$0.08
2012Summary only. Only limited summary data is available for this year.$0.24$0.11$0.13$1.10$1.12$0.02
2011Summary only. Only limited summary data is available for this year.$0.22$0.10$0.12$1.00$1.01$0.02