LIBERTY CHRISTIAN SCHOOL INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY CHRISTIAN SCHOOL INC (EIN 35-1381704)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2022-11-03
- IRS object ID
- 202203079349301425
- Schema version
- 2021v4.2
- 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 | 2022-11-03T10:38:06-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | 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 | 2021-07-01 | 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 | % Dave Henderson | 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 | DAVE HENDERSON | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 7656447773 | PhoneNum |
| Signature | 2022-11-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVE | PersonFirstNm |
| Person Last | HENDERSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JACOB GOOSSEN | PreparerPersonNm |
| PTIN | P00240028 | PTIN |
| Phone | 7656082366 | PhoneNum |
| Preparation | 2022-11-03 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD HARVEY | 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 | $2,799,118 | 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 | 108 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $276,536 | PYContributionsGrantsAmt |
| CY Contributions Grants | $151,585 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,547,976 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,647,184 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$10,219 | PYInvestmentIncomeAmt |
| CY Investment Income | $349 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,814,293 | PYTotalRevenueAmt |
| CY Total Revenue | $2,799,118 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,679,764 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,729,895 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $11,537 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $817,481 | PYOtherExpensesAmt |
| CY Other Expenses | $867,461 | CYOtherExpensesAmt |
| PY Total Expenses | $2,497,245 | PYTotalExpensesAmt |
| CY Total Expenses | $2,597,356 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $317,048 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $201,762 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,978,673 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,631,462 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,605,215 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,056,242 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$626,542 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$424,780 | 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 | $2,422,751 | ExpenseAmt |
| Revenue | $2,647,184 | 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 |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | N/A | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,422,751 | 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 | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 108 | 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 |
|---|---|---|---|---|---|
| RICHARD HARVEY | |||||
| President | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFIER CULP | |||||
| VicePresident | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVE HENDERSON | |||||
| Treasurer | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHANNON DARE | |||||
| Secretary | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JIM BITTNER | |||||
| Director | Yes (X) | $0 | $0 | $0 | |
| SAM LEHMAN | |||||
| 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 | $151,585 | AllOtherContributionsAmt |
| Total Contributions | $151,585 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Tuition and fees | $2,574,009 | $2,574,009 |
| Auxiliary activities | $55,204 | $55,204 |
| Fundraising | $17,971 | $17,971 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,647,184 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $349 | TotalRevenueColumnAmt |
| Exclusion | $349 | 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 | $2,799,118 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,647,184 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $349 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,342,460 | TotalAmt |
| Program Services | $1,325,008 | ProgramServicesAmt |
| Management And General | $13,425 | ManagementAndGeneralAmt |
| Fundraising | $4,027 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,367 | TotalAmt |
| Program Services | $292,514 | ProgramServicesAmt |
| Management And General | $2,964 | ManagementAndGeneralAmt |
| Fundraising | $889 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,068 | TotalAmt |
| Program Services | $89,884 | ProgramServicesAmt |
| Management And General | $911 | ManagementAndGeneralAmt |
| Fundraising | $273 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,623 | TotalAmt |
| Program Services | $298,531 | ProgramServicesAmt |
| Management And General | $3,046 | ManagementAndGeneralAmt |
| Fundraising | $3,046 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,740 | TotalAmt |
| Management And General | $115,740 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,037 | TotalAmt |
| Program Services | $116,656 | ProgramServicesAmt |
| Management And General | $1,191 | ManagementAndGeneralAmt |
| Fundraising | $1,190 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Administrative | $108,705 | $106,531 | $1,087 | $1,087 |
| Auxiliary activities | $61,467 | $61,467 | ||
| Special activities | $81,441 | $81,441 | ||
| Bad debt expense | $24,572 | $24,572 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,876 | TotalAmt |
| Program Services | $50,719 | ProgramServicesAmt |
| Management And General | $132 | ManagementAndGeneralAmt |
| Fundraising | $1,025 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,597,356 | TotalAmt |
| Program Services | $2,422,751 | ProgramServicesAmt |
| Management And General | $163,068 | ManagementAndGeneralAmt |
| Fundraising | $11,537 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $456,586 | BOYAmt |
| EOY | $329,452 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,699 | BOYAmt |
| EOY | $1,700 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $415,559 | BOYAmt |
| EOY | $999,673 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,460 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,600,598 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,315,713 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,093,388 | BOYAmt |
| EOY | $2,284,885 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,441 | BOYAmt |
| EOY | $11,292 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,978,673 | BOYAmt |
| EOY | $3,631,462 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,953 | BOYAmt |
| EOY | $410,614 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $446,498 | BOYAmt |
| EOY | $1,067,512 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,037,764 | BOYAmt |
| EOY | $2,578,116 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,605,215 | BOYAmt |
| EOY | $4,056,242 | 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 | -$626,542 | BOYAmt |
| EOY | -$424,780 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$626,542 | BOYAmt |
| EOY | -$424,780 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,978,673 | BOYAmt |
| EOY | $3,631,462 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $201,762 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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
| 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 | $3,019,826 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,763,408 | DepreciationAmt |
| Book Value | $1,256,418 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $604,803 | OtherCostOrOtherBasisAmt |
| Depreciation | $552,305 | DepreciationAmt |
| Book Value | $52,498 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,284,885 | 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 (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| P1, Ln 6b | Sch E - Financial Aid or Government Assistance Explanation |
| P1, Ln 6b | Liberty Christian School received government assistance from the |
| P1, Ln 6b | following sources: SBA Economic Injury Disaster Loan and 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 (26 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part VI Line 11b | THE ANNUAL FORM 990 IS REVIEWED BY THE BOARD TREASURER AND THE FINANCE |
| Part VI Line 11b | COMMITTEE. |
| Part VI Line 19 | See Schedule O |
| Part VI, Line 12c | A BOARD CANDIDATE IS INTERVIEWED BY THE BOARD GOVERNANCE COMMITTEE, |
| Part VI, Line 12c | A SUB-COMMITTEE OF THE BOARD OF DIRECTORS, AND QUESTIONED 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 GOVERNANCE COMMITTEE AND IF CONFLICTS |
| Part VI, Line 12c | ARE FOUND, A RESOLUTION IS SOUGHT AND DOCUMENTED IN THE MINUTES. IF NO |
| Part 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 APPROVAL. |
| Part VI, Line 19 | THE ORGANIZATION'S DOCUMENTS, INCLUDING BYLAWS, ARTICLES OF INCORPORATION |
| Part VI, Line 19 | AND FINANCIAL DATA ARE AVAILABLE INTERNALLY THROUGH ELECTRONIC MEANS. |
| Part VI, Line 19 | EXTERNALLY, THEY ARE AVAILABLE IN A WRITTEN FORMAT UPON REQUEST. |
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