Civic Intelligence

Liberty Christian Schools Incorporated

990 • Fiscal year 2019 • EIN 95-2634834

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 25, 2020

Organization ProfileWWW. LIBERTYCHRISTIAN.ORG
7661 Warner AveHuntington Beach, CA 92647

(714) 842-5992

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

62nd percentile

8.0%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

47th percentile

$55,898

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

72nd percentile

18%

Faster revenue growth than 72% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$647,861

Up $83,485 (+15%) from 2018

Net Assets

Up

$647,861

Up $83,485 (+15%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin62nd percentile

Revenue

Up

$1,044,134

Up $158,068 (+18%) from 2018

Expenses

Up

$960,649

Up $224,832 (+31%) from 2018

Net Income

Down

$83,485

Down $66,764 (-44%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2019

Assets$647,861
Liabilities$0
Net Assets$647,861
Open 2019 Filing

Operations Trend

Revenue Growth72nd 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

2019

Revenue$1,044,134
Expenses$960,649
Net Income$83,485
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 25, 2020
Return Version
2018v3.2
Gross Receipts
$1,045,721
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.

A carefully supervised and balanced program is offered to assist each child in his or her learning process. This includes bible, arts and crafts, language development, reading readiness, math skills, safety and manners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$508,555$596,904▲ $88,349
Land, Buildings, and Equipment, Net$55,821$50,957▼ $4,864
Total Assets$564,376$647,861▲ $83,485
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$564,376$647,861▲ $83,485
Total Net Assets Fund Balance$564,376$647,861▲ $83,485
Total Liabilities and Net Assets / Fund Balance$564,376$647,861▲ $83,485

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$50,421$455,529$505,950
Equipment-$58,550$58,550
Other Land Buildings$536$22,223$22,759
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseTotal
David WhitmirePrincipalFT$55,898$55,898

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$24,664
Program Service Revenue
$1,010,426
Investment Income
$0
Other Revenue
$9,044
All Other Contributions
$12,289
Change in Net Assets
$83,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$578,008
Other Expenses$256,611
Grants and Similar Amounts Paid$126,030
Total Fundraising Expense$29,468
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$417,256$54,641$24,837$496,734
Grants to Domestic Individuals$126,030--$126,030
Occupancy$57,541$581-$58,122
Other Employee Benefits$36,882$4,830$2,195$43,907
Payroll Taxes$31,389$4,110$1,868$37,367
Depreciation Depletion$28,263$285-$28,548
Office Expenses$27,211$275-$27,486
Insurance$5,394$54-$5,448
Other Expenses$4,276$560$255$5,091
Fees for Services Accounting$3,503$459$209$4,171
All Other Expenses$2,186$22-$2,208
Advertising$1,749$229$104$2,082
Total Functional Expenses$865,034$66,147$29,468$960,649
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,730
Fundraising Direct Expenses$1,587
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$12,375-$1,352-
Total Events$12,375-$1,352$-1,352
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kitty LapporteSpouseWagesNo$41,632
Jessica DavisChildWagesNo$23,139
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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

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

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

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

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

“The school has the authority of determining compensation.”

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

“The school has the authority of determining compensation.”

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Liberty Christian School
EIN
95-2634834
Phone
7148425992
Address
7661 WARNER AVE, HUNTINGTON BEACH, CA 92647

Signing Officer

Name
Bruce Garner
Title
President
Phone
7148485511
Signed
2020-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Garner
Formed
1971
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
38
Volunteers
12

Preparer

Firm
Ronald Blue & Co Cpas and Conslts Llp
Address
1551 N TUSTIN AVE STE 1000, SANTA ANA, CA 92705
Preparer
M Ellen Lucciola CPA
Phone
7145430500
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Prior period adjustments 0”

Raw XML AppendixShowing 400 of 404 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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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 HAS THE AUTHORITY OF DETERMINING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL HAS THE AUTHORITY OF DETERMINING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS REQUIRED BY LAW FOR PUBLIC DISCLOSURE ARE AVAILABLE UPON REQUESTS AT THE SCHOOL'S OFFICES DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENTS 0
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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
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ReturnHeader/ReturnTs02020-02-25T17:07:35-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$647,861
Liabilities
$0
Net assets
$647,861
Revenue
$1,044,134
Expenses
$960,649
Net income
$83,485
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