LIBERTY CHRISTIAN SCHOOL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY CHRISTIAN SCHOOL INC (EIN 35-1381704)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-11-13
- IRS object ID
- 202433189349307468
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T14:00:11-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873607796 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rodgers & Company CPA's PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1106 E 8th St | AddressLine1Txt |
| City | Anderson | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46012 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351381704 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Liberty Christian School Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Shane Rees | InCareOfNm |
| Business Name Control | LIBE | BusinessNameControlTxt |
| Phone | 7656447773 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2323 Columbus Ave | AddressLine1Txt |
| City | Anderson | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46016 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHANE REES | PersonNm |
| Person Title | Controller | PersonTitleTxt |
| Phone | 7656447773 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JACOB GOOSSEN | PreparerPersonNm |
| PTIN | P00240028 | PTIN |
| Phone | 7656082366 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHANNON DARE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2323 Columbus Ave | AddressLine1Txt |
| City | Anderson | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,999,993 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | libertyonline.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | Liberty Christian School is a Christentered community where students receive an excellent education based on biblical truth | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 116 | TotalEmployeeCnt |
| Total Volunteers | 55 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $145,894 | PYContributionsGrantsAmt |
| CY Contributions Grants | $149,005 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,010,969 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,845,572 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,773 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,416 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,158,636 | PYTotalRevenueAmt |
| CY Total Revenue | $2,999,993 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,013,345 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,051,345 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $63,194 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $905,462 | PYOtherExpensesAmt |
| CY Other Expenses | $858,480 | CYOtherExpensesAmt |
| PY Total Expenses | $2,918,807 | PYTotalExpensesAmt |
| CY Total Expenses | $2,909,825 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $239,829 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $90,168 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,871,296 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,767,494 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,056,247 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,862,277 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$184,951 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$94,783 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide quality educational services to students in grades kindergarten through twelve, in a Christ-centered environment. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,578,848 | ExpenseAmt |
| Revenue | $2,850,988 | RevenueAmt |
| Desc | All programs provide an education for grades K-12 IN A Christian environment. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | N/A | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,578,848 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 116 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Excs Tax Sect4951 Or4952 Or4953 | false | ExcsTaxSect4951Or4952Or4953Ind |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHANE REES | PersonNm |
| Phone | 7656447773 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 Hillcrest Drive | AddressLine1Txt |
| City | Anderson | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46012 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| SHANNON DARE | |||||
| President | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVE HENDERSON | |||||
| VicePresident | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SAMUEL LEHMAN | |||||
| Treasurer | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHAUNTHEA CALLAHAN | |||||
| Secretary | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JIM BITTNER | |||||
| Director | Yes (X) | $0 | $0 | $0 | |
| CARL STAGNER | |||||
| Director | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $149,005 | AllOtherContributionsAmt |
| Total Contributions | $149,005 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Tuition and fees | $2,738,503 | $2,738,503 |
| Auxiliary activities | $103,128 | $103,128 |
| Fundraising | $3,941 | $3,941 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,845,572 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,416 | TotalRevenueColumnAmt |
| Exclusion | $5,416 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,999,993 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,845,572 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $5,416 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,602,420 | TotalAmt |
| Program Services | $1,438,973 | ProgramServicesAmt |
| Management And General | $131,719 | ManagementAndGeneralAmt |
| Fundraising | $31,728 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,548 | TotalAmt |
| Program Services | $300,424 | ProgramServicesAmt |
| Management And General | $27,500 | ManagementAndGeneralAmt |
| Fundraising | $6,624 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,377 | TotalAmt |
| Program Services | $102,710 | ProgramServicesAmt |
| Management And General | $9,402 | ManagementAndGeneralAmt |
| Fundraising | $2,265 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,604 | TotalAmt |
| Program Services | $282,832 | ProgramServicesAmt |
| Management And General | $2,886 | ManagementAndGeneralAmt |
| Fundraising | $2,886 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,283 | TotalAmt |
| Management And General | $87,283 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,231 | TotalAmt |
| Program Services | $140,367 | ProgramServicesAmt |
| Management And General | $1,432 | ManagementAndGeneralAmt |
| Fundraising | $1,432 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Administrative | $112,812 | $110,556 | $1,128 | $1,128 |
| Auxiliary activities | $91,654 | $91,654 | ||
| Special activities | $91,608 | $91,608 | ||
| Bad debt expense | $6,433 | $6,433 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,855 | TotalAmt |
| Program Services | $19,724 | ProgramServicesAmt |
| Fundraising | $17,131 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,909,825 | TotalAmt |
| Program Services | $2,578,848 | ProgramServicesAmt |
| Management And General | $267,783 | ManagementAndGeneralAmt |
| Fundraising | $63,194 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,406 | BOYAmt |
| EOY | $263,788 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,700 | BOYAmt |
| EOY | $1,844 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,281,211 | BOYAmt |
| EOY | $1,142,268 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,797,942 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,455,092 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,266,805 | BOYAmt |
| EOY | $2,342,850 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,174 | BOYAmt |
| EOY | $16,744 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,871,296 | BOYAmt |
| EOY | $3,767,494 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,091 | BOYAmt |
| EOY | $216,040 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,309,348 | BOYAmt |
| EOY | $1,162,732 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,533,808 | BOYAmt |
| EOY | $2,483,505 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,056,247 | BOYAmt |
| EOY | $3,862,277 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$184,951 | BOYAmt |
| EOY | -$94,783 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$184,951 | BOYAmt |
| EOY | -$94,783 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,871,296 | BOYAmt |
| EOY | $3,767,494 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $90,168 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Org Leg Ctrl | false | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | false | DisclosedForCharitablePrpsInd |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $975,969 | OtherCostOrOtherBasisAmt |
| Book Value | $975,969 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,059,942 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,952,106 | DepreciationAmt |
| Book Value | $1,107,836 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $260,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,485 | DepreciationAmt |
| Book Value | $224,150 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $501,396 | OtherCostOrOtherBasisAmt |
| Depreciation | $466,501 | DepreciationAmt |
| Book Value | $34,895 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,342,850 | TotalBookValueLandBuildingsAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| P1, Ln 6b | Financial Aid or Government Assistance Explanation |
| P1, Ln 6b | Liberty Christian School received government assistance from the |
| P1, Ln 6b | Indiana Choice Scholarship Program. |
| Part I Line 3 | Liberty Christian School, Inc. details its nondiscriminatory policy through newspaper and radio advertising. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (28 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part VI Line 11b | The annual form 990 is reviewed by the board treasurer |
| Part VI Line 11b | and the finance committee. |
| Part VI Line 12c | See Schedule O |
| Part VI Line 15a or b | See Schedule O |
| Part VI Line 19 | See Schedule O |
| Part VI, Line 12c | A Board candidate is interviewed by the Board Goverance Committee, |
| Part VI, Line 12c | a sub-committee of the Board of Directors, and questiond concerning |
| Part VI, Line 12c | possible conflicts. If a potential conflict is resolved to the |
| Part VI, Line 12c | committee's satisfaction, the issue is noted along with the resolution |
| Part VI, Line 12c | and submitted to the board for their approval. Current members are |
| Part VI, Line 12c | reviewed annually by the Board of Goverance Committee and if conflicts |
| Part VI, Line 12c | are found, a resolution is sought and documented in the minutes. If no |
| Part VI, Line 12cPart VI, Line 12c | resolutions may be found, the member is disqualified. |
| Part VI, Line 15a | The compensation for the head of school is determined by the Board |
| Part VI, Line 15a | of Directors using various benchmarks including local and regional salary |
| Part VI, Line 15a | data as well as data provided within the private school industry. That |
| Part VI, Line 15a | salary is then included in the yearly budget along with a budgeted amount |
| Part VI, Line 15a | for all other employees. The head of school is then responsible for |
| Part VI, Line 15a | setting compensation for all other positions. The budget as a whole |
| Part VI, Line 15a | including compensation, is then reviewed by the finance committee, which |
| Part VI, Line 15a | then presents the budget to the Board of Directors for approval. |
| Part VI, Line 15b | All annual compensation including those for administrative, professional, |
| Part VI, Line 15b | and auxiliary personnel, substitute teachers, teacher aides, visiting |
| Part VI, Line 15b | teachers, etc., by contract, schedule, or rate shall be proposed by the |
| Part VI, Line 15b | head of school and finance committee for Board consideration and appproval. |
| Part VI, Line 19 | The organization's documents, including bylaws, articles of incorporation |
| Part VI, Line 19 | The organization's documents, including bylaws, articles of incorporation |
| Part VI, Line 19 | Externally, they are available in a written format upon request. |
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