Civic Intelligence

Liberty Christian Schools Incorporated

990 • Fiscal year 2017 • EIN 95-2634834

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 15, 2018

Organization Profilewww.libertychristian.org
7661 Warner AvenueHuntington Beach, CA 92647

(714) 842-5992

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

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

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

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

Net Margin

61st percentile

7.9%

Higher net margin than 61% 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

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

45th percentile

2.3%

Faster revenue growth than 45% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$453,546

Up $58,471 (+15%) from 2016

Net Assets

Up

$451,840

Up $58,471 (+15%) from 2016

Liabilities

Flat

$1,706

Flat from 2016

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin61st percentile

Revenue

Up

$735,703

Up $16,271 (+2.3%) from 2016

Expenses

Up

$677,232

Up $58,298 (+9.4%) from 2016

Net Income

Down

$58,471

Down $42,027 (-42%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2017

Assets$453,546
Liabilities$1,706
Net Assets$451,840
Open 2017 Filing

Operations Trend

Revenue Growth45th 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

2017

Revenue$735,703
Expenses$677,232
Net Income$58,471
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 15, 2018
Return Version
2016v3.0
Gross Receipts
$735,703
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
Cash and Non-Interest-Bearing Accounts$258,128$336,564▲ $78,436
Land, Buildings, and Equipment, Net$97,528$77,563▼ $19,965
Accounts Receivable$28,614$28,614→ $0
Inventories for Sale or Use$10,790$10,790→ $0
Prepaid Expenses and Deferred Charges$14$14→ $0
Savings and Temporary Cash Investments-$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-
Total Assets$395,075$453,546▲ $58,471
Other Assets Total$1$1→ $0
Liabilities
Other Liabilities$1,706$1,706→ $0
Total Liabilities$1,706$1,706→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$393,369$451,840▲ $58,471
Total Net Assets Fund Balance$393,369$451,840▲ $58,471
Total Liabilities and Net Assets / Fund Balance$395,075$453,546▲ $58,471

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$77,563$419,469$497,032
Equipment-$130,685$130,685
Other Land Buildings-$45,081$45,081
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$15,910
Program Service Revenue
$719,793
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,151
Change in Net Assets
$58,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$522,578
Other Expenses$154,654
Total Fundraising Expense$2,869
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$340,226$108,419-$448,645
Other Employee Benefits$30,704$9,989-$40,693
All Other Expenses$27,541$4,913$2,869$35,323
Payroll Taxes$24,980$8,260-$33,240
Depreciation Depletion-$19,965-$19,965
Office Expenses-$14,891-$14,891
Other Expenses$9,199--$9,199
Insurance-$5,666-$5,666
Fees for Services Accounting$1,256$915-$2,171
Advertising-$1,449-$1,449
Total Functional Expenses$499,896$174,467$2,869$677,232
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
Other Liability$1,706
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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 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

Filer Name
Liberty Christian Schools
EIN
95-2634834
Phone
7148425992
Address
7661 Warner Avenue, Huntington Beach, CA 92647

Signing Officer

Name
Bruce Garner
Title
President
Signed
2018-02-15
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
34
Volunteers
15

Preparer

Firm
Leigh Michaels Consulting Inc
Address
PO Box 6565, Huntington Beach, CA 92615-6565
Preparer
Stacy Mignano
Phone
7142486395
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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/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130685
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0130685
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt077563
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0419469
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0497032
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045081
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01706
IRS990ScheduleD/TotalBookValueLandBuildingsAmt077563
IRS990ScheduleD/TotalLiabilityAmt01706
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/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/ExplanationTxt3Documents required by law for public disclosure are available upon request at the school's offices during regular business hours.
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 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/TotalAssetsBOYAmt0395075
IRS990/TotalAssetsEOYAmt0453546
IRS990/TotalAssetsGrp/BOYAmt0395075
IRS990/TotalAssetsGrp/EOYAmt0453546
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015910
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02869
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0174467
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0499896
IRS990/TotalFunctionalExpensesGrp/TotalAmt0677232
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01706
IRS990/TotalLiabilitiesEOYAmt01706
IRS990/TotalLiabilitiesGrp/BOYAmt01706
IRS990/TotalLiabilitiesGrp/EOYAmt01706
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0393369
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0451840
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt020767
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt020767
IRS990/TotalProgramServiceExpensesAmt0499896
IRS990/TotalProgramServiceRevenueAmt0719793
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0719793
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0735703
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0395075
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0453546
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0393369
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0451840
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.libertychristian.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bruce Garner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Liberty Christian Schools
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0952634834
ReturnHeader/Filer/PhoneNum07148425992
ReturnHeader/Filer/USAddress/AddressLine1Txt07661 Warner Avenue
ReturnHeader/Filer/USAddress/CityNm0Huntington Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092647
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Leigh Michaels Consulting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 6565
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Huntington Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926156565
ReturnHeader/PreparerPersonGrp/PhoneNum07142486395
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stacy Mignano
ReturnHeader/ReturnTs02018-02-15T09:06:23-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$453,546
Liabilities
$1,706
Net assets
$451,840
Revenue
$735,703
Expenses
$677,232
Net income
$58,471
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