REHOBOTH CHRISTIAN SCHOOL ASSOCIATION: Form 990, tax year 2020
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- Organization
- REHOBOTH CHRISTIAN SCHOOL ASSOCIATION (EIN 85-0320982)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-02-28
- IRS object ID
- 202210599349300881
- Schema version
- 2020v4.1
- 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 | 2022-02-28T13:42:36-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273608906 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James H Quist CPA PLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 Avon Ave SW | AddressLine1Txt |
| City | Wyoming | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49519 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 850320982 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rehoboth Christian School Assoc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | REHO | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 41 | AddressLine1Txt |
| City | Rehoboth | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87322 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Henry Robert Ippel | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 5058634412 | PhoneNum |
| Signature | 2022-02-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Henry Robert | PersonFirstNm |
| Person Last | Ippel | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | James H Quist CPA | PreparerPersonNm |
| PTIN | P00958612 | PTIN |
| Phone | 6164435344 | PhoneNum |
| Preparation | 2022-02-28 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Henry Robert Ippel | PrincipalOfficerNm |
| Gross Receipts | $7,460,002 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.rcsnm.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | NM | LegalDomicileStateCd |
| Activity Or Mission | To provide Christian educational instruction to children in grades Pre-K through 12 within a multi-cultural setting. RCS seeks to be vigorously academic, beautifully diverse and thoroughly Christian. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 105 | TotalEmployeeCnt |
| Total Volunteers | 55 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,580,922 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,050,002 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,533,350 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,452,713 | CYProgramServiceRevenueAmt |
| PY Investment Income | $52,865 | PYInvestmentIncomeAmt |
| CY Investment Income | $160,384 | CYInvestmentIncomeAmt |
| PY Other Revenue | $131,183 | PYOtherRevenueAmt |
| CY Other Revenue | $112,365 | CYOtherRevenueAmt |
| PY Total Revenue | $5,298,320 | PYTotalRevenueAmt |
| CY Total Revenue | $5,775,464 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,167 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,500 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,440,357 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,640,969 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $387,673 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,515,551 | PYOtherExpensesAmt |
| CY Other Expenses | $2,202,591 | CYOtherExpensesAmt |
| PY Total Expenses | $5,960,075 | PYTotalExpensesAmt |
| CY Total Expenses | $5,847,060 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$661,755 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$71,596 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,184,435 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,811,319 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $802,277 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $572,386 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,382,158 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,238,933 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide Christian educational instruction to children in grades Pre-K through 12 within a multi-cultural setting. RCS seeks to be vigorously academic, beautifully diverse and thoroughly Christian. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,700,134 | ExpenseAmt |
| Grant | $3,500 | GrantAmt |
| Revenue | $2,452,713 | RevenueAmt |
| Desc | Rehoboth Christian School exists to provide a Christian education from Pre-K through 12th grade for 482 student from Gallup, New Mexico, the Navajo Nation and the surrounding area. | Desc |
| Total Program Service Expenses | $4,700,134 | 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 | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 105 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | 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 | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Periskila Brink | PersonNm |
| Phone | 5058634412 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 41 | AddressLine1Txt |
| City | Rehoboth | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87322 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Henry Robert Ippel | |||||||
| Executive Director | 30.00 | 0.00 | Yes (X) | $69,558 | $0 | $11,263 | |
| Periskila Brink | |||||||
| Finance Director | 40.00 | 0.00 | Yes (X) | $59,107 | $0 | $17,875 | |
| Kris Pikaart | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Vonda Claw | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Yvonne Murphy | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Angela Kien | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Valarie Jones | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Genevieve White | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Michelle Sanchez | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Tabitha Manuelito | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Fabian Heredia | |||||||
| Board Member | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| James Rich | |||||||
| Vice President | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Chris Vicente | |||||||
| President | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Lawrence Andrade | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Eric Begay | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $128,665 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $29,138 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $487,500 | GovernmentGrantsAmt |
| All Other Contributions | $2,562,502 | AllOtherContributionsAmt |
| Noncash Contributions | $5,566 | NoncashContributionsAmt |
| Total Contributions | $3,050,002 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611600 | $1,664,097 | $1,664,097 |
| Food service & transpor | 611600 | $30,192 | $30,192 |
| Athletics and music | 611600 | $18,732 | $18,732 |
| Other campus programs | 611600 | $114,841 | $114,841 |
| Program Grants | 611600 | $624,851 | $624,851 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,452,713 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,620 | TotalRevenueColumnAmt |
| Exclusion | $30,620 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $111,778 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $20,324 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $91,454 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $91,454 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,454 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,763,765 | SecuritiesAmt |
| Other | $500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,629,018 | SecuritiesAmt |
| Other | $5,483 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $134,747 | SecuritiesAmt |
| Other | -$4,983 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $129,764 | TotalRevenueColumnAmt |
| Exclusion | $129,764 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $50,624 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $29,713 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,911 | TotalRevenueColumnAmt |
| Exclusion | $20,911 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,775,464 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,544,167 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $181,295 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,500 | TotalAmt |
| Program Services | $3,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,780 | TotalAmt |
| Management And General | $166,780 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,750,294 | TotalAmt |
| Program Services | $2,341,471 | ProgramServicesAmt |
| Management And General | $198,679 | ManagementAndGeneralAmt |
| Fundraising | $210,144 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,250 | TotalAmt |
| Program Services | $156,080 | ProgramServicesAmt |
| Management And General | $16,370 | ManagementAndGeneralAmt |
| Fundraising | $11,800 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,186 | TotalAmt |
| Program Services | $264,728 | ProgramServicesAmt |
| Management And General | $35,236 | ManagementAndGeneralAmt |
| Fundraising | $30,222 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,459 | TotalAmt |
| Program Services | $171,371 | ProgramServicesAmt |
| Management And General | $24,037 | ManagementAndGeneralAmt |
| Fundraising | $14,051 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $900 | TotalAmt |
| Management And General | $900 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,603 | TotalAmt |
| Management And General | $8,603 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,839 | TotalAmt |
| Management And General | $22,839 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,617 | TotalAmt |
| Program Services | $46,757 | ProgramServicesAmt |
| Management And General | $3,830 | ManagementAndGeneralAmt |
| Fundraising | $10,030 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,777 | TotalAmt |
| Management And General | $28,357 | ManagementAndGeneralAmt |
| Fundraising | $44,420 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,436 | TotalAmt |
| Program Services | $62,930 | ProgramServicesAmt |
| Management And General | $32,963 | ManagementAndGeneralAmt |
| Fundraising | $16,543 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,321 | TotalAmt |
| Program Services | $46,636 | ProgramServicesAmt |
| Management And General | $6,590 | ManagementAndGeneralAmt |
| Fundraising | $7,095 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $440,413 | TotalAmt |
| Program Services | $333,234 | ProgramServicesAmt |
| Management And General | $75,070 | ManagementAndGeneralAmt |
| Fundraising | $32,109 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,176 | TotalAmt |
| Program Services | $139,691 | ProgramServicesAmt |
| Management And General | $4,197 | ManagementAndGeneralAmt |
| Fundraising | $4,288 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $983,578 | TotalAmt |
| Program Services | $866,916 | ProgramServicesAmt |
| Management And General | $116,662 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,255 | TotalAmt |
| Program Services | $17,096 | ProgramServicesAmt |
| Management And General | $3,903 | ManagementAndGeneralAmt |
| Fundraising | $2,256 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Education programactivities | $109,898 | $107,623 | $2,275 | |
| Student activitesAthletics | $46,490 | $41,775 | $4,715 | |
| Food service | $100,326 | $100,326 | ||
| Bad Debt | $11,962 | $11,962 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,847,060 | TotalAmt |
| Program Services | $4,700,134 | ProgramServicesAmt |
| Management And General | $759,253 | ManagementAndGeneralAmt |
| Fundraising | $387,673 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,606 | BOYAmt |
| EOY | $71,572 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,477,229 | BOYAmt |
| EOY | $1,577,721 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,253,918 | BOYAmt |
| EOY | $850,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,873 | BOYAmt |
| EOY | $159,886 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,223 | BOYAmt |
| EOY | $5,925 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,849 | BOYAmt |
| EOY | $85,209 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $32,931,941 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,936,491 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,318,996 | BOYAmt |
| EOY | $19,995,450 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,135,183 | BOYAmt |
| EOY | $7,786,789 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,693,591 | BOYAmt |
| EOY | $2,221,582 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,967 | BOYAmt |
| EOY | $57,185 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,184,435 | BOYAmt |
| EOY | $32,811,319 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,954 | BOYAmt |
| EOY | $364,504 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,437 | BOYAmt |
| EOY | $174,046 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $437,500 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,386 | BOYAmt |
| EOY | $33,836 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,277 | BOYAmt |
| EOY | $572,386 | 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 | $19,826,474 | BOYAmt |
| EOY | $20,796,030 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,555,684 | BOYAmt |
| EOY | $11,442,903 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,382,158 | BOYAmt |
| EOY | $32,238,933 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,184,435 | BOYAmt |
| EOY | $32,811,319 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$71,596 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,084,124 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$155,753 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,657,638 | BeginningYearBalanceAmt |
| Contributions | $332,582 | ContributionsAmt |
| Investment Earnings Or Losses | $2,510,423 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $402,457 | OtherExpendituresAmt |
| Administrative Expenses | $22,839 | AdministrativeExpensesAmt |
| End Year Balance | $14,075,347 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,223,456 | BeginningYearBalanceAmt |
| Contributions | $223,086 | ContributionsAmt |
| Investment Earnings Or Losses | $271,416 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $40,544 | OtherExpendituresAmt |
| Administrative Expenses | $19,776 | AdministrativeExpensesAmt |
| End Year Balance | $11,657,638 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,030,303 | BeginningYearBalanceAmt |
| Contributions | $3,711,097 | ContributionsAmt |
| Investment Earnings Or Losses | $504,488 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,400 | OtherExpendituresAmt |
| Administrative Expenses | $16,032 | AdministrativeExpensesAmt |
| End Year Balance | $11,223,456 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,900,406 | BeginningYearBalanceAmt |
| Contributions | $919,903 | ContributionsAmt |
| Investment Earnings Or Losses | $430,139 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $206,495 | OtherExpendituresAmt |
| Administrative Expenses | $13,650 | AdministrativeExpensesAmt |
| End Year Balance | $7,030,303 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,821,964 | BeginningYearBalanceAmt |
| Contributions | $222,812 | ContributionsAmt |
| Investment Earnings Or Losses | -$61,876 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $188,488 | OtherExpendituresAmt |
| Administrative Expenses | $15,440 | AdministrativeExpensesAmt |
| End Year Balance | $4,778,972 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.36290 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.18830 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.44880 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $3,094,407 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,831,440 | OtherCostOrOtherBasisAmt |
| Book Value | $4,925,847 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,353,053 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,861,628 | DepreciationAmt |
| Book Value | $13,491,425 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,149,875 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,198,074 | DepreciationAmt |
| Book Value | $951,801 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,503,166 | OtherCostOrOtherBasisAmt |
| Depreciation | $876,789 | DepreciationAmt |
| Book Value | $626,377 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,995,450 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Barnabas Endowment Fund | Desc |
| Book Value | $2,221,582 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,221,582 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Present value of annuity agreements | Desc |
| Amt | $33,836 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $33,836 | TotalLiabilityAmt |
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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Governmental Agency Financial Aid (Questions 6a and 6b) | Rehoboth Christian School received $415,405 from the State of New Mexico for the PreK program, $128,800 for Free and Reduced Lunch program, $41,459 for Emergency Assistance, $11,825 of Child and Adult Care Food Program and $27,363 from E-Rates for internet access. RCS received $50,000 from McKinley County for COVID mitigation expenses. |
| Description of nondiscriminatory policy (Question 3) | Rehoboth Christian School publishes their racially nondisciminatory policy on the admissions page of their public website. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Concessions | Event1Nm |
| Gross Receipts Event1 | $24,932 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $24,932 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $23,565 | OtherDirectExpensesEvent1Amt |
| Event2 | Sports | Event2Nm |
| Gross Receipts Event2 | $4,320 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $4,320 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $2,507 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $21,372 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $21,372 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $3,641 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $50,624 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $50,624 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $29,713 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $29,713 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $20,911 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Members or stockholder classes and rights Part VI line 6 | Members of the Rehoboth Christian School Association include parents and other individual contributors to the association. These members are eligible to offer their name for the board ballot and to vote for the board representatives. |
| Member election for additional members Part VI line 7a | Annually, the members of the Rehoboth Christian School Association elect board members to a three year term. |
| Governing body decisions Part VI line 7b | At the annual meeting, the membership of Rehoboth Christian School Association approves a budget and votes on any other important issues the board brings before the membership. |
| Form 990 governing body review Part VI line 11 | The 990 is reviewed by the director of finance and the finance committee, who recommends filing to the board of directors. |
| Conflict of interest policy compliance Part VI line 12c | The conflict of interest policy is included in the board operations document provided to each new board member. Annually, board members are required to sign the conflict of interest statement. |
| Governing documents etc available to public Part VI line 19 | Governing documents are available to interested parties who would request them at the association office. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | Correction of accrued wages payable to employees of $155,753 at June 30, 2020. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rehoboth Development LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 41 | AddressLine1Txt |
| City | Rehoboth | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87322 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Real Estate | PrimaryActivitiesTxt |
| Legal Domicile State | NM | LegalDomicileStateCd |
| End Of Year Assets | $94,407 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rehoboth Christan School Assoc | BusinessNameLine1Txt |
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