WEST LOGAN CHRISTIAN ACADEMY: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WEST LOGAN CHRISTIAN ACADEMY (EIN 88-1344057)
- Tax period
- 2022-04-04 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202333189349205213
- Schema version
- 2022v5.0
- 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 | 2023-11-14T13:41:07-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260005391 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VANCE FLOUHOUSE & GARGES PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7725 BALLANTYNE COMMONS PKY STE103 | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28277 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-04-04 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 881344057 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST LOGAN CHRISTIAN ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 7043697200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 959 | AddressLine1Txt |
| City | LOGAN | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 25601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BOARD MEMBER | PersonNm |
| Person Title | BOARD MEMBER | PersonTitleTxt |
| Phone | 7043697200 | PhoneNum |
| Signature | 2023-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BOARD | PersonFirstNm |
| Person Last | MEMBER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMANDA R MELTON | PreparerPersonNm |
| PTIN | P01694924 | PTIN |
| Phone | 7043697200 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $135,730 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $131,227 | ProgramServiceRevenueAmt |
| Other Revenue Total | $4,503 | OtherRevenueTotalAmt |
| Total Revenue | $135,730 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $80,977 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $500 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $16,653 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $51,463 | OtherExpensesTotalAmt |
| Total Expenses | $149,593 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$13,863 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $0 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | -$13,863 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $17,968 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $17,968 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $31,831 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | -$13,863 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | WE ARE A PRIVATE CHRISTIAN SCHOOL IN WIHICH EDUCATION WILL BE PROVIDED BY HIRED TEACHERS AND ADMINISTRATORS. THIS WILL BE CONDUCTED IN LOGAN COUNTY WV IN A BUILDING PURCHASED FOR THE SOLE USE AS A SCHOOL. ONE HUNDRED PERCENT OF OUR TOTAL TIME WITHIN THIS ORGANIZATION IS THE EDUCATIONAL AND SPIRITUAL DEVELOPMENT OF THE YOUTH IN SOUTHERN WEST VIRGINIA. OUR SCHOOL WILL BE FUNDED THROUGH CORPORATE AND PERSONAL DONATIONS AS WELL AS TUITION AND FEES. OUR ACTIVITY IS ONLY FOR THE EXEMPT PURPOSES OF EDUCATION. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| EDUCATION OF SECONDARY SCHOOL AGED CHILDREN BETWEEN THE 5TH AND 12TH GRADES AND COMMUNITY SERVICE THROUGHOUT LOGAN COUNTY WEST VIRGINIA | $0 | $0 |
| EXTRACURRICULAR ACTIVITIES SUCH AS MUSIC AND ATHLETICS | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| KRISTEN DINGESS | ||||
| PRESIDENT | 8.00 | $0 | $0 | $0 |
| JEFF ALTIZER | ||||
| VICE PRESIDENT | 2.00 | $0 | $0 | $0 |
| VALERIE ROBINSON | ||||
| SECRETARY | 8.00 | $0 | $0 | $0 |
| DAVID QUICK | ||||
| BUSINESS MANAGER | 0.00 | $0 | $0 | $0 |
| ANITRA ELLIS | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| KENNETH BEVINS | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RONALD G VANCE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7725 BALLANTYNE COMMONS PKY | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28277 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7043697200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $116,636 | CurrentTaxYearAmt |
| Total | $116,636 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $116,636 | CurrentTaxYearAmt |
| Total | $116,636 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $116,636 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $116,636 | CurrentTaxYearAmt |
| Total | $116,636 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, SHORT YEAR EXPLANATION: | FormAndLineReferenceDesc |
| Explanation | INITIAL RETURN. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: MISC. REVENUE. AMOUNT: 4,503. TOTAL TO FORM 990-EZ, LINE 14: 16,653. |
| FORM 990-EZ, PART I, LINE 14 | DESCRIPTION: DEPRECIATION. AMOUNT: 4,300. DESCRIPTION: OTHER EXPENSES. AMOUNT: 12,353. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: PAYROLL TAXES. AMOUNT: 6,305. DESCRIPTION: ADVERTISING. AMOUNT: 65. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 6,771. DESCRIPTION: PROCESSING FEES. AMOUNT: 1,877. DESCRIPTION: TEACHERS. AMOUNT: 750. DESCRIPTION: REPAIRS AND MAINTENANCE. AMOUNT: 18,601. DESCRIPTION: MISC. OPERATIONS COSTS. AMOUNT: 10,476. DESCRIPTION: BANK FEES. AMOUNT: 191. DESCRIPTION: ATHLETICS EXPENSE. AMOUNT: 6,427. TOTAL TO FORM 990-EZ, LINE 16: 51,463. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: DUE TO HOMESCHOOL. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 5,698. DESCRIPTION: SCHOLARCHIP FUND. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 20,885. DESCRIPTION: NOTES PAYABLE - WEST LOGAN CHURCH. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 5,248. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |