LIBERTY CHRISTIAN SCHOOL INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY CHRISTIAN SCHOOL INC (EIN 35-1381704)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2021-11-11
- IRS object ID
- 202103159349302735
- Schema version
- 2020v4.0
- 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 | 2021-11-11T09:59:16-06:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 352154486 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANDLIN & COMPANY LLC | 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 | 460124029 | 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 | 351381704 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIBERTY CHRISTIAN SCHOOLINC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIBE | BusinessNameControlTxt |
| Phone | 7656447773 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2323 COLUMBUS AVENUE | 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 | 2021-11-10 | 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 | 2021-11-10 | PreparationDt |
| 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 | 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 | $3,025,311 | 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 CHRIST-CENTERED COMMUNITY WHERE STUDENTS RECEIVE AN EXCELLENT EDUCATION BASED ON BIBLICAL TRUTH | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 116 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $442,756 | PYContributionsGrantsAmt |
| CY Contributions Grants | $276,536 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,832,793 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,547,976 | CYProgramServiceRevenueAmt |
| PY Investment Income | $324 | PYInvestmentIncomeAmt |
| CY Investment Income | -$10,219 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,275,873 | PYTotalRevenueAmt |
| CY Total Revenue | $2,814,293 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,073,904 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,679,764 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $23,100 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $879,743 | PYOtherExpensesAmt |
| CY Other Expenses | $817,481 | CYOtherExpensesAmt |
| PY Total Expenses | $2,953,647 | PYTotalExpensesAmt |
| CY Total Expenses | $2,497,245 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $322,226 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $317,048 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,388,024 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,573,349 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,331,614 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,199,891 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$943,590 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$626,542 | 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 | $2,279,923 | ExpenseAmt |
| Revenue | $2,547,976 | RevenueAmt |
| Desc | ALL PROGRAMS PROVIDE AN EDUCATION FOR GRADES K-12 IN A CHRISTIAN ENVIRONMENT. | Desc |
| Total Program Service Expenses | $2,279,923 | 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 | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 116 | 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 |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHANE REES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (7 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 | |||||
| VICE-PRESIDE | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVE HENDERSON | |||||
| TREASURER | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HANNAH MERCER-DILLMON | |||||
| SECRETARY | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JIM BITTNER | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| SHANNON DARE | |||||
| 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 | $276,536 | AllOtherContributionsAmt |
| Total Contributions | $276,536 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TUITION AND FEES | $2,492,690 | $2,492,690 |
| AUXILIARY ACTIVITIES | $46,899 | $46,899 |
| FUND RAISING | $8,387 | $8,387 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,547,976 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $799 | TotalRevenueColumnAmt |
| Exclusion | $799 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $200,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $211,018 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$11,018 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$11,018 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$26,368 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $15,350 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,814,293 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,521,608 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $16,149 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,275,962 | TotalAmt |
| Program Services | $1,250,442 | ProgramServicesAmt |
| Management And General | $12,760 | ManagementAndGeneralAmt |
| Fundraising | $12,760 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,500 | TotalAmt |
| Program Services | $298,410 | ProgramServicesAmt |
| Management And General | $3,045 | ManagementAndGeneralAmt |
| Fundraising | $3,045 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,302 | TotalAmt |
| Program Services | $97,316 | ProgramServicesAmt |
| Management And General | $993 | ManagementAndGeneralAmt |
| Fundraising | $993 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,360 | TotalAmt |
| Program Services | $253,192 | ProgramServicesAmt |
| Management And General | $2,584 | ManagementAndGeneralAmt |
| Fundraising | $2,584 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,338 | TotalAmt |
| Management And General | $145,338 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,256 | TotalAmt |
| Program Services | $114,910 | ProgramServicesAmt |
| Management And General | $1,173 | ManagementAndGeneralAmt |
| Fundraising | $1,173 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ADMINISTRATIVE | $97,106 | $95,164 | $971 | $971 |
| AUXILIARY ACTIVITIES | $72,231 | $72,231 | ||
| SPECIAL ACTIVITIES | $65,498 | $65,498 | ||
| BAD DEBT EXPENSE | $27,232 | $27,232 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,460 | TotalAmt |
| Program Services | $32,760 | ProgramServicesAmt |
| Management And General | $126 | ManagementAndGeneralAmt |
| Fundraising | $1,574 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,497,245 | TotalAmt |
| Program Services | $2,279,923 | ProgramServicesAmt |
| Management And General | $194,222 | ManagementAndGeneralAmt |
| Fundraising | $23,100 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,630 | BOYAmt |
| EOY | $456,586 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,699 | BOYAmt |
| EOY | $1,699 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,668 | BOYAmt |
| EOY | $10,235 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,474,436 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,381,048 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,153,351 | BOYAmt |
| EOY | $2,093,388 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,676 | BOYAmt |
| EOY | $11,441 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,000 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,388,024 | BOYAmt |
| EOY | $2,573,349 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,168 | BOYAmt |
| EOY | $120,953 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,635 | BOYAmt |
| EOY | $41,174 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,000 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,107,811 | BOYAmt |
| EOY | $3,037,764 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,331,614 | BOYAmt |
| EOY | $3,199,891 | 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 | -$943,590 | BOYAmt |
| EOY | -$626,542 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$943,590 | BOYAmt |
| EOY | -$626,542 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,388,024 | BOYAmt |
| EOY | $2,573,349 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $317,048 | 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
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 | $2,711,927 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,671,627 | DepreciationAmt |
| Book Value | $1,040,300 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $786,540 | OtherCostOrOtherBasisAmt |
| Depreciation | $709,421 | DepreciationAmt |
| Book Value | $77,119 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,093,388 | 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | LIBERTY CHRISTIAN SCHOOL, INC. DETAILS ITS NONDISCRIMINATORY POLICY THROUGH NEWSPAPER AND RADIO ADVERTISING. |
| SCHEDULE E, LINE 6 | LIBERTY CHRISTIAN SCHOOL RECEIVED GOVERNMENT ASSISTANCE FROM THE FOLLOWING SOURCES: SBA PAYCHECK PROTECTION PROGRAM LOAN FORGIVENESS, SBA ECONOMIC INJURY DISASTER LOAN, AND INDIANA CHOICE SCHOLARSHIP PROGRAM. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ANNUAL FORM 990 IS REVIEWED BY THE BOARD TREASURER AND THE FINANCE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | A BOARD CANDIDATE IS INTERVIEWED BY THE BOARD GOVERNANCE COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF DIRECTORS, AND QUESTIONED CONCERNING POSSIBLE CONFLICTS. IF A POTENTIAL CONFLICT IS RESOLVED TO THE COMMITTEE'S SATISFACTION, THE ISSUE IS NOTED ALONG WITH THE RESOLUTION AND SUBMITTED TO THE BOARD FOR THEIR APPROVAL. CURRENT MEMBERS ARE REVIEWED ANNUALLY BY THE BOARD GOVERNANCE COMMITTEE AND IF CONFLICTS ARE FOUND, A RESOLUTION IS SOUGHT AND DOCUMENTED IN THE MINUTES. IF NO RESOLUTIONS MAY BE FOUND, THE MEMBER IS DISQUALIFIED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED BY THE BOARD OF DIRECTORS USING VARIOUS BENCHMARKS INCLUDING LOCAL AND REGIONAL SALARY DATA AS WELL AS DATA PROVIDED WITHIN THE PRIVATE SCHOOL INDUSTRY. THAT SALARY IS THEN INCLUDED IN THE YEARLY BUDGET ALONG WITH A BUDGETED AMOUNT FOR ALL OTHER EMPLOYEES . THE HEAD OF SCHOOL IS THEN RESPONSIBLE FOR SETTING COMPENSATION FOR ALL OTHER POSITIONS. THE BUDGET AS A WHOLE, INCLUDING COMPENSATION, IS THEN REVIEWED BY THE FINANCE COMMITTEE, WHICH THEN PRESENTS THE BUDGET TO THE BOARD OF DIRECTORS FOR APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL ANNUAL COMPENSATION, INCLUDING THOSE FOR ADMINISTRATIVE, PROFESSIONAL, AND AUXILIARY PERSONNEL, SUBSTITUTE TEACHERS, TEACHER AIDES, VISITING TEACHERS, ETC., BY CONTRACT, SCHEDULE, OR RATE SHALL BE PROPOSED BY THE HEAD OF SCHOOL AND FINANCE COMMITTEE FOR BOARD CONSIDERATION AND APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S DOCUMENTS, INCLUDING BYLAWS, ARTICLES OF INCORPORATION AND FINANCIAL DATA ARE AVAILABLE INTERNALLY THROUGH ELECTRONIC MEANS. EXTERNALLY, THEY ARE AVAILABLE IN A WRITTEN FORMAT UPON REQUEST. |
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