Civic Intelligence

Liberty Christian Schools Incorporated

990 • Fiscal year 2014 • EIN 95-2634834

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 14, 2014

Organization Profilewww.libertychristian.org
7661 Warner Avenue92647

(714) 842-5992

Siviq Scores

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

Liabilities / Assets

79th percentile

0.53x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.11x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

52nd percentile

3.3%

Higher net margin than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

3rd percentile

-36%

Faster asset growth than 3% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

19th percentile

-12%

Faster revenue growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$284,901

Down $156,962 (-36%) from 2013

Net Assets

Down

$134,773

Down $40,554 (-23%) from 2013

Liabilities

Down

$150,128

Down $116,408 (-44%) from 2013

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin52nd percentile

Revenue

$1,353,529

No earlier filing loaded for comparison.

Expenses

Down

$1,309,521

Down $103,490 (-7.3%) from 2013

Net Income

$44,008

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $577,178Liabilities 2011: $260,266Net Assets 2011: $316,9122011Assets 2012: $601,145Liabilities 2012: $224,821Net Assets 2012: $376,3242012Assets 2013: $441,863Liabilities 2013: $266,536Net Assets 2013: $175,3272013Assets 2014: $284,901Liabilities 2014: $150,128Net Assets 2014: $134,7732014Assets 2015: $294,577Liabilities 2015: $1,706Net Assets 2015: $292,8712015Assets 2016: $395,075Liabilities 2016: $1,706Net Assets 2016: $393,3692016Assets 2017: $453,546Liabilities 2017: $1,706Net Assets 2017: $451,8402017Assets 2018: $564,376Liabilities 2018: $0Net Assets 2018: $564,3762018Assets 2019: $647,861Liabilities 2019: $0Net Assets 2019: $647,8612019Assets 2020: $693,614Liabilities 2020: $121,471Net Assets 2020: $572,1432020Assets 2021: $905,500Liabilities 2021: $138,496Net Assets 2021: $767,0042021Assets 2022: $1,278,085Liabilities 2022: $17,025Net Assets 2022: $1,261,0602022Assets 2023: $1,536,129Liabilities 2023: $17,025Net Assets 2023: $1,519,1042023Assets 2024: $1,647,055Liabilities 2024: $15,027Net Assets 2024: $1,632,0282024

Highlighted filing

2014

Assets$284,901
Liabilities$150,128
Net Assets$134,773
Open 2014 Filing

Operations Trend

Revenue Growth19th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,010,011Expenses 2011: $2,046,888Net Income 2011: -$36,8772011Expenses 2012: $1,414,4852012Expenses 2013: $1,413,0112013Revenue 2014: $1,353,529Expenses 2014: $1,309,521Net Income 2014: $44,0082014Revenue 2015: $933,490Expenses 2015: $775,392Net Income 2015: $158,0982015Revenue 2016: $719,432Expenses 2016: $618,934Net Income 2016: $100,4982016Revenue 2017: $735,703Expenses 2017: $677,232Net Income 2017: $58,4712017Revenue 2018: $886,066Expenses 2018: $735,817Net Income 2018: $150,2492018Revenue 2019: $1,044,134Expenses 2019: $960,649Net Income 2019: $83,4852019Revenue 2020: $979,285Expenses 2020: $1,055,003Net Income 2020: -$75,7182020Revenue 2021: $1,388,687Expenses 2021: $1,170,626Net Income 2021: $218,0612021Revenue 2022: $2,112,766Expenses 2022: $1,623,315Net Income 2022: $489,4512022Revenue 2023: $2,021,554Expenses 2023: $1,763,510Net Income 2023: $258,0442023Revenue 2024: $2,044,728Expenses 2024: $1,931,804Net Income 2024: $112,9242024

Highlighted filing

2014

Revenue$1,353,529
Expenses$1,309,521
Net Income$44,008
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$1,389,966
Mission and Program Overview

Mission

A carefully supervised and balanced program is offered to assist EACH child in his or her learning process. This will include Bible, Arts and Crafts, Language Development, Reading Readiness, Math Skills, Safety and Manners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$192,641$148,817▼ $43,824
Savings and Temporary Cash Investments$114,346$64,749▼ $49,597
Accounts Receivable$45,577$36,813▼ $8,764
Cash and Non-Interest-Bearing Accounts$80,196$23,718▼ $56,478
Inventories for Sale or Use$8,475$10,790▲ $2,315
Prepaid Expenses and Deferred Charges$628$14▼ $614
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-
Total Assets$441,863$284,901▼ $156,962
Other Assets Total-$0-
Liabilities
Other Liabilities$115,290$75,222▼ $40,068
Deferred Revenue$121,418$71,298▼ $50,120
Accounts Payable and Accrued Expenses$29,828$3,608▼ $26,220
Total Liabilities$266,536$150,128▼ $116,408
Net Assets / Fund Balance
Unrestricted Net Assets$175,327$134,773▼ $40,554
Total Net Assets Fund Balance$175,327$134,773▼ $40,554
Total Liabilities and Net Assets / Fund Balance$441,863$284,901▼ $156,962

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$148,414$348,619$497,033
Equipment$403$130,487$130,890
Other Land Buildings-$44,875$44,875
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Bruce GarnerPresident
Doug LapporteDirector
Patrick J GuskeDirector
Mike ConnallySecretary
Jerry RushingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$93,050
Program Service Revenue
$1,286,466
Investment Income
$-9,081
Other Revenue
$-16,906
All Other Contributions
$93,050
Change in Net Assets
$44,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$858,219
Other Expenses$451,302
Total Fundraising Expense$1,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$632,372$167,245-$799,617
All Other Expenses$72,033$13,137$1,494$86,664
Insurance$74,808$8,286-$83,094
Payroll Taxes$58,602--$58,602
Depreciation Depletion-$33,272-$33,272
Other Expenses$24,682--$24,682
Office Expenses-$24,554-$24,554
Fees for Services Other-$5,470-$5,470
Fees for Services Accounting-$1,960-$1,960
Advertising-$515-$515
Interest-$216-$216
Travel$45--$45
Total Functional Expenses$1,053,372$254,655$1,494$1,309,521
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
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
Accrued wages$74,619
Other Liabilities$603
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Line 11B: Form 990 Review Process

“Form 990 is made available for board members to review upon request.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Conflicts of interest are evaluated based on the annual disclosures of each board member.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The school board has the authority of determining compensation.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Principal's compensation is brought before the board each year for approval.”

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

“Documents required by law for public disclosure are available upon request at the school's offices during regular business hours.”

Filing and Contact Details

Filer

EIN
95-2634834
Phone
7148425992

Signing Officer

Name
Bruce Garner
Title
President
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
43
Volunteers
3

Preparer

Preparer
Jeffrey P Greer CPA
Phone
7145430500
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Preschool removal = -$84562”

Net Assets Adjustment

“Since june 30, 2009 the preschool is no longer a part of the school. However, liberty christian school was incorrectly carrying preschool assets on their books. The assets that liberty christian was carrying are cash in the amount of $68,608 and receivables in the amount of $15,955 for total preschool assets of $84,563. This adjustment removes the preschool's cash and accounts receivable from liberty christian schools. The beginning net assets were $175,327 plus current year activity $44,008 less the removal of the preschool assets from net assets $84,563 (175,327 + 44,008 - 84,563 = 134,773). The removal of $84,563 of preschool assets results in an ending net assets of $134,773.”

Raw XML AppendixShowing 400 of 441 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt029828
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03608
IRS990/AccountsReceivableGrp/BOYAmt045577
IRS990/AccountsReceivableGrp/EOYAmt036813
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0A carefully supervised and balanced program is offered to assist EACH child in his or her learning process. This will include Bible, Arts and Crafts, Language Development, Reading Readiness, Math Skills, Safety and Manners.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0515
IRS990/AdvertisingGrp/TotalAmt0515
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt093050
IRS990/AllOtherExpensesGrp/FundraisingAmt01494
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt013137
IRS990/AllOtherExpensesGrp/ProgramServicesAmt072033
IRS990/AllOtherExpensesGrp/TotalAmt086664
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DENISE MURDOCK
IRS990/BooksInCareOfDetail/PhoneNum07148425992
IRS990/BooksInCareOfDetail/USAddress/AddressLine107661 WARNER AVE
IRS990/BooksInCareOfDetail/USAddress/City0Huntington Beach
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode092647
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt080196
IRS990/CashNonInterestBearingGrp/EOYAmt023718
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt025890
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt093050
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-9081
IRS990/CYOtherExpensesAmt0451302
IRS990/CYOtherRevenueAmt0-16906
IRS990/CYProgramServiceRevenueAmt01286466
IRS990/CYRevenuesLessExpensesAmt044008
IRS990/CYSalariesCompEmpBnftPaidAmt0858219
IRS990/CYTotalExpensesAmt01309521
IRS990/CYTotalFundraisingExpenseAmt01494
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01353529
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0121418
IRS990/DeferredRevenueGrp/EOYAmt071298
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt033272
IRS990/DepreciationDepletionGrp/TotalAmt033272
IRS990/Desc0LIBERTY CHRISTIAN SCHOOLS OPERATES A SCHOOL SERVING GRADES K THROUGH 12, WITH AN ENROLLMENT OF OVER 400 STUDENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt043
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt01053372
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01960
IRS990/FeesForServicesAccountingGrp/TotalAmt01960
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt05470
IRS990/FeesForServicesOtherGrp/TotalAmt05470
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0PATRICK J GUSKE
IRS990/Form990PartVIISectionAGrp/PersonNm1BRUCE GARNER
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE CONNALLY
IRS990/Form990PartVIISectionAGrp/PersonNm3JERRY RUSHING
IRS990/Form990PartVIISectionAGrp/PersonNm4DOUG LAPPORTE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-9147
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01400
IRS990/GrossReceiptsAmt01389966
IRS990/GrossSalesOfInventoryAmt0719
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt08286
IRS990/InsuranceGrp/ProgramServicesAmt074808
IRS990/InsuranceGrp/TotalAmt083094
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0216
IRS990/InterestGrp/TotalAmt0216
IRS990/InventoriesForSaleOrUseGrp/BOYAmt08475
IRS990/InventoriesForSaleOrUseGrp/EOYAmt010790
IRS990/InvestmentIncomeGrp/ExclusionAmt066
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt066
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0523981
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0192641
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0148817
IRS990/LandBldgEquipCostOrOtherBssAmt0672798
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt010547
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A carefully supervised and balanced program is offered to assist EACH child in his or her learning process. This will include Bible, Arts and Crafts, Language Development, Reading Readiness, Math Skills, Safety and Manners.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0175327
IRS990/NetAssetsOrFundBalancesEOYAmt0134773
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-9147
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-9147
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-25171
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-25171
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024554
IRS990/OfficeExpensesGrp/TotalAmt024554
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-84562
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Athletics
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2Custodial service
IRS990/OtherExpensesGrp/Desc3SENIOR CLASS EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt0110637
IRS990/OtherExpensesGrp/ProgramServicesAmt145682
IRS990/OtherExpensesGrp/ProgramServicesAmt234511
IRS990/OtherExpensesGrp/ProgramServicesAmt324682
IRS990/OtherExpensesGrp/TotalAmt0110637
IRS990/OtherExpensesGrp/TotalAmt145682
IRS990/OtherExpensesGrp/TotalAmt234511
IRS990/OtherExpensesGrp/TotalAmt324682
IRS990/OtherLiabilitiesGrp/BOYAmt0115290
IRS990/OtherLiabilitiesGrp/EOYAmt075222
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt08265
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08265
IRS990/OtherRevenueTotalAmt08265
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0167245
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0632372
IRS990/OtherSalariesAndWagesGrp/TotalAmt0799617
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt058602
IRS990/PayrollTaxesGrp/TotalAmt058602
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0628
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL FUND DONATIONS
IRS990/ProgramServiceRevenueGrp/Desc1ATHLETICS
IRS990/ProgramServiceRevenueGrp/Desc2EXTENDED DAYCARE
IRS990/ProgramServiceRevenueGrp/Desc3REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc4TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt045883
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229986
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt345554
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41037082
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt045883
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229986
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt345554
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41037082
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01290
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0990
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0444882
IRS990/PYOtherRevenueAmt0-24597
IRS990/PYProgramServiceRevenueAmt01234331
IRS990/PYRevenuesLessExpensesAmt0-200997
IRS990/PYSalariesCompEmpBnftPaidAmt0968129
IRS990/PYTotalExpensesAmt01413011
IRS990/PYTotalRevenueAmt01212014
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt044008
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01286466
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0114346
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064749
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0403
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130487
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0130890
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0148414
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0348619
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0497033
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044875
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044875
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt074619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued wages
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0148817
IRS990ScheduleD/TotalLiabilityAmt075222
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/ExplanationTxt0STATEMENT OF NON-DISCRIMINATION POLICY IS STATED IN THE SCHOOL'S PUBLISHED HANDBOOK AND IN ALL PROMOTIONAL PUBLICATIONS.
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS MADE AVAILABLE FOR BOARD MEMBERS TO REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE EVALUATED BASED ON THE ANNUAL DISCLOSURES OF EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL BOARD HAS THE AUTHORITY OF DETERMINING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRINCIPAL'S COMPENSATION IS BROUGHT BEFORE THE BOARD EACH YEAR FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS REQUIRED BY LAW FOR PUBLIC DISCLOSURE ARE AVAILABLE UPON REQUEST AT THE SCHOOL'S OFFICES DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRESCHOOL REMOVAL = -$84562
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SINCE JUNE 30, 2009 THE PRESCHOOL IS NO LONGER A PART OF THE SCHOOL. HOWEVER, LIBERTY CHRISTIAN SCHOOL WAS INCORRECTLY CARRYING PRESCHOOL ASSETS ON THEIR BOOKS. THE ASSETS THAT LIBERTY CHRISTIAN WAS CARRYING ARE CASH IN THE AMOUNT OF $68,608 AND RECEIVABLES IN THE AMOUNT OF $15,955 FOR TOTAL PRESCHOOL ASSETS OF $84,563. THIS ADJUSTMENT REMOVES THE PRESCHOOL'S CASH AND ACCOUNTS RECEIVABLE FROM LIBERTY CHRISTIAN SCHOOLS. THE BEGINNING NET ASSETS WERE $175,327 PLUS CURRENT YEAR ACTIVITY $44,008 LESS THE REMOVAL OF THE PRESCHOOL ASSETS FROM NET ASSETS $84,563 (175,327 + 44,008 - 84,563 = 134,773). THE REMOVAL OF $84,563 OF PRESCHOOL ASSETS RESULTS IN AN ENDING NET ASSETS OF $134,773.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6NET ASSETS ADJUSTMENT
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0441863
IRS990/TotalAssetsEOYAmt0284901
IRS990/TotalAssetsGrp/BOYAmt0441863
IRS990/TotalAssetsGrp/EOYAmt0284901
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt093050
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01494
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0254655
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01053372
IRS990/TotalFunctionalExpensesGrp/TotalAmt01309521
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0266536
IRS990/TotalLiabilitiesEOYAmt0150128
IRS990/TotalLiabilitiesGrp/BOYAmt0266536
IRS990/TotalLiabilitiesGrp/EOYAmt0150128
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0175327
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0134773
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt079011
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt079011
IRS990/TotalProgramServiceExpensesAmt01053372
IRS990/TotalProgramServiceRevenueAmt01286466
IRS990/TotalRevenueGrp/ExclusionAmt08331
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01252148
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01353529

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$284,901
Liabilities
$150,128
Net assets
$134,773
Revenue
$1,353,529
Expenses
$1,309,521
Net income
$44,008
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.65$0.02$1.63$2.04$1.93$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.02$1.52$2.02$1.76$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.28$0.02$1.26$2.11$1.62$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.14$0.77$1.39$1.17$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.12$0.57$0.98$1.06$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$1.04$0.96$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.89$0.74$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.74$0.68$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.00$0.39$0.72$0.62$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.93$0.78$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.15$0.13$1.35$1.31$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.27$0.18$1.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.22$0.38$1.41
2011Summary only. Only limited summary data is available for this year.$0.58$0.26$0.32$2.01$2.05$0.04