Civic Intelligence

Liberty Christian Schools Incorporated

990 • Fiscal year 2018 • EIN 95-2634834

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 30, 2019

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

27th percentile

0.00x

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

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

Liabilities / Revenue

27th percentile

0.00x

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

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

Net Margin

74th percentile

17%

Higher net margin than 74% 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

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Up

$564,376

Up $110,830 (+24%) from 2017

Net Assets

Up

$564,376

Up $112,536 (+25%) from 2017

Liabilities

Down

$0

Down $1,706 (-100%) from 2017

Revenue

Up

$886,066

Up $150,363 (+20%) from 2017

Expenses

Up

$735,817

Up $58,585 (+8.7%) from 2017

Net Income

Up

$150,249

Up $91,778 (+157%) from 2017

Historical Trend

Balance Sheet Trend

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

2018

Assets$564,376
Liabilities$0
Net Assets$564,376

Operations Trend

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

2018

Revenue$886,066
Expenses$735,817
Net Income$150,249
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 30, 2019
Return Version
2017v2.3
Gross Receipts
$894,405
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$336,564$508,555▲ $171,991
Land, Buildings, and Equipment, Net$77,563$55,821▼ $21,742
Accounts Receivable$28,614--
Inventories for Sale or Use$10,790--
Prepaid Expenses and Deferred Charges$14--
Total Assets$453,546$564,376▲ $110,830
Other Assets Total$1--
Liabilities
Other Liabilities$1,706--
Total Liabilities$1,706$0▼ $1,706
Net Assets / Fund Balance
Unrestricted Net Assets$451,840$564,376▲ $112,536
Total Net Assets Fund Balance$451,840$564,376▲ $112,536
Total Liabilities and Net Assets / Fund Balance$453,546$564,376▲ $110,830

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$55,071$432,769$487,840
Equipment-$52,976$52,976
Other Land Buildings$750$22,009$22,759
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$13,204
Program Service Revenue
$846,385
Investment Income
$-449
Other Revenue
$26,926
All Other Contributions
$12,041
Change in Net Assets
$150,249
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$515,421
Other Expenses$220,396
Total Fundraising Expense$4,828
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$380,465$62,665$4,476$447,606
All Other Expenses$66,871$11,801-$78,672
Other Employee Benefits$29,182$5,150-$34,332
Payroll Taxes$28,460$4,688$335$33,483
Depreciation Depletion$28,354$5,004-$33,358
Other Expenses$13,048$2,303-$15,351
Insurance$4,427$781-$5,208
Fees for Services Accounting$1,924$339-$2,263
Advertising$1,418$234$17$1,669
Total Functional Expenses$625,442$105,547$4,828$735,817
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,816
Fundraising Direct Expenses$7,890
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Firework Stand$22,024$22,024$4,218$17,806
Silent Auction$9,828$9,828$1,823$8,005
Total Events$31,852$31,852$6,041$25,811
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$40,160
Jessica DavisChildWagesNo$21,226
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
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
7148425992
Signed
2019-01-30
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
34
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 IX, Line 24E

Coaches & officials 12,970 2,289 0 food sale expense 10,220 1,804 0 field trips / transportat 7,330 1,294 0 telephone/internet exp 6,265 1,106 0 outside services & fees 6,095 1,076 0 bank charges 5,866 1,035 0 security 3,446 608 0 classroom expense 2,717 479 0 office supplies 2,637 465 0 athletic dues & travel ex 2,530 446 0 uniforms & equipment 1,962 346 0 utilities 1,772 313 0 student activity expense 1,218 215 0 community service & gifts 756 134 0 awards & misc. Supplies 733 129 0 playground/prop equipment 307 54 0 yearbook expense 34 6 0 music expense 13 2 0 total 66,871 11,801 0

Form 990, Part XI, Line 9

Prior period adjustments -37,713

Raw XML Appendix385 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/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/BOYAmt028614
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0A 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.
IRS990/AdvertisingGrp/FundraisingAmt017
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0234
IRS990/AdvertisingGrp/ProgramServicesAmt01418
IRS990/AdvertisingGrp/TotalAmt01669
IRS990/AllOtherContributionsAmt012041
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011801
IRS990/AllOtherExpensesGrp/ProgramServicesAmt066871
IRS990/AllOtherExpensesGrp/TotalAmt078672
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0CINDY DAVIS
IRS990/BooksInCareOfDetail/PhoneNum07143344185
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07661 WARNER AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0HUNTINGTON BEACH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092647
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0336564
IRS990/CashNonInterestBearingGrp/EOYAmt0508555
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt01163
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt013204
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-449
IRS990/CYOtherExpensesAmt0220396
IRS990/CYOtherRevenueAmt026926
IRS990/CYProgramServiceRevenueAmt0846385
IRS990/CYRevenuesLessExpensesAmt0150249
IRS990/CYSalariesCompEmpBnftPaidAmt0515421
IRS990/CYTotalExpensesAmt0735817
IRS990/CYTotalFundraisingExpenseAmt04828
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0886066
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt05004
IRS990/DepreciationDepletionGrp/ProgramServicesAmt028354
IRS990/DepreciationDepletionGrp/TotalAmt033358
IRS990/Desc0LIBERTY CHRISTIAN SCHOOL OPERATES A SCHOOL SERVING GRADES K THROUGH 12, WITH AN ENROLLMENT OF OVER 100 STUDENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt034
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0625442
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0339
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01924
IRS990/FeesForServicesAccountingGrp/TotalAmt02263
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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/IndividualTrusteeOrDirectorInd4X
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/PersonNm0BRUCE GARNER
IRS990/Form990PartVIISectionAGrp/PersonNm1PATRICK GUSKE
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt01163
IRS990/FundraisingDirectExpensesAmt07890
IRS990/FundraisingGrossIncomeAmt034816
IRS990/GainOrLossGrp/OtherAmt0-449
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0894405
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0781
IRS990/InsuranceGrp/ProgramServicesAmt04427
IRS990/InsuranceGrp/TotalAmt05208
IRS990/InventoriesForSaleOrUseGrp/BOYAmt010790
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0507754
IRS990/LandBldgEquipBasisNetGrp/BOYAmt077563
IRS990/LandBldgEquipBasisNetGrp/EOYAmt055821
IRS990/LandBldgEquipCostOrOtherBssAmt0563575
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0449
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 INCLUDES BIBLE, ARTS AND CRAFTS, LANGUAGE DEVELOPMENT, READING READINESS, MATH SKILLS, SAFETY AND MANNERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0451840
IRS990/NetAssetsOrFundBalancesEOYAmt0564376
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-449
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-449
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt026926
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherChangesInNetAssetsAmt0-37713
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05150
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt029182
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034332
IRS990/OtherExpensesGrp/Desc0CLEANING SERVICE
IRS990/OtherExpensesGrp/Desc1BOOKS
IRS990/OtherExpensesGrp/Desc2IMPROVEMENTS / MAINTENANC
IRS990/OtherExpensesGrp/Desc3PRINTING EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05016
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14544
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23022
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32303
IRS990/OtherExpensesGrp/ProgramServicesAmt028424
IRS990/OtherExpensesGrp/ProgramServicesAmt125747
IRS990/OtherExpensesGrp/ProgramServicesAmt217122
IRS990/OtherExpensesGrp/ProgramServicesAmt313048
IRS990/OtherExpensesGrp/TotalAmt033440
IRS990/OtherExpensesGrp/TotalAmt130291
IRS990/OtherExpensesGrp/TotalAmt220144
IRS990/OtherExpensesGrp/TotalAmt315351
IRS990/OtherLiabilitiesGrp/BOYAmt01706
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04476
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062665
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0380465
IRS990/OtherSalariesAndWagesGrp/TotalAmt0447606
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0335
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04688
IRS990/PayrollTaxesGrp/ProgramServicesAmt028460
IRS990/PayrollTaxesGrp/TotalAmt033483
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014
IRS990/PrincipalOfficerNm0BRUCE GARNER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1FACILITY RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc3EXTENDED DAY CARE
IRS990/ProgramServiceRevenueGrp/Desc4ATHLETIC FEES & INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0682732
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt144579
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239231
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt334594
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt417532
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0682732
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144579
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239231
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt334594
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt417532
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt015910
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0154654
IRS990/PYProgramServiceRevenueAmt0719793
IRS990/PYRevenuesLessExpensesAmt058471
IRS990/PYSalariesCompEmpBnftPaidAmt0522578
IRS990/PYTotalExpensesAmt0677232
IRS990/PYTotalRevenueAmt0735703
IRS990/ReconcilationRevenueExpnssAmt0150249
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052976
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052976
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt055071
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0432769
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0487840
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0750
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022009
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022759
IRS990ScheduleD/TotalBookValueLandBuildingsAmt055821
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
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06041
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FIREWORK STAND
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SILENT AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09828
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt031852
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09828
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt031852
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025811
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06041
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04218
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01823
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KITTY LAPPORTE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JESSICA DAVIS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CHILD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt040160
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt121226
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0WAGES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1WAGES
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 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/ExplanationTxt5COACHES & OFFICIALS 12,970 2,289 0 FOOD SALE EXPENSE 10,220 1,804 0 FIELD TRIPS / TRANSPORTAT 7,330 1,294 0 TELEPHONE/INTERNET EXP 6,265 1,106 0 OUTSIDE SERVICES & FEES 6,095 1,076 0 BANK CHARGES 5,866 1,035 0 SECURITY 3,446 608 0 CLASSROOM EXPENSE 2,717 479 0 OFFICE SUPPLIES 2,637 465 0 ATHLETIC DUES & TRAVEL EX 2,530 446 0 UNIFORMS & EQUIPMENT 1,962 346 0 UTILITIES 1,772 313 0 STUDENT ACTIVITY EXPENSE 1,218 215 0 COMMUNITY SERVICE & GIFTS 756 134 0 AWARDS & MISC. SUPPLIES 733 129 0 PLAYGROUND/PROP EQUIPMENT 307 54 0 YEARBOOK EXPENSE 34 6 0 MUSIC EXPENSE 13 2 0 TOTAL 66,871 11,801 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRIOR PERIOD ADJUSTMENTS -37,713
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 IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0453546
IRS990/TotalAssetsEOYAmt0564376
IRS990/TotalAssetsGrp/BOYAmt0453546
IRS990/TotalAssetsGrp/EOYAmt0564376
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt013204
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04828
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0105547
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0625442
IRS990/TotalFunctionalExpensesGrp/TotalAmt0735817
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01706
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01706
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0451840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0564376
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt027717
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt027717
IRS990/TotalProgramServiceExpensesAmt0625442
IRS990/TotalProgramServiceRevenueAmt0846385
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0845936
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0886066
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0453546
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564376
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0451840
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0564376
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW. LIBERTYCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE GARNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07148425992
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0952634834
ReturnHeader/Filer/PhoneNum07148425992
ReturnHeader/Filer/USAddress/AddressLine1Txt07661 WARNER AVE
ReturnHeader/Filer/USAddress/CityNm0HUNTINGTON BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092647
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId033D3F3F9FA1DC4FC97974EE2BC3987F8A2F41FE9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId091F8CA7623A6477691C4BCE7A9CC752BFF6C8016
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02019-02-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:30:59
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464148474
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RONALD BLUE & CO CPAS AND CONSLTS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01551 N TUSTIN AVE STE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANTA ANA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092705
ReturnHeader/PreparerPersonGrp/PhoneNum07145430500
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M ELLEN LUCCIOLA CPA
ReturnHeader/ReturnTs02019-02-04T12:30:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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.$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