2021-02-12T14:24:18-08:00 2020-06-30 208019714 JDS PROFESSIONAL GROUP LLC 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2019-07-01 860445016 NORTHWEST CHRISTIAN SCHOOL NORT 6029785134 16401 NORTH 43RD AVENUE PHOENIX AZ 85053 MIKE TRUEBLOOD President 2021-02-12 true VICKI SANDERS P00647852 4808205041 2019 2022-09-23 18:48:47Z GEOFFREY BROWN 16401 NORTH 43RD AVENUE PHOENIX AZ 85053 13503092 false X WWW.NORTHWESTCHRISTIANSCHOOL.ORG X 1988 AZ TO PROVIDE A BIBLE-BASED PROGRAM OF EDUCATION THAT ENABLES STUDENTS TO DEVELOP A CHRISTIAN WORLD VIEW. 11 9 382 250 0 477949 588352 11607029 12706216 34895 20569 8328 128012 12128201 13443149 0 0 7782756 9104641 0 141849 4482825 3851937 12265581 12956578 -137380 486571 10425673 11612562 7706903 8470790 2718770 3141772 TO PROVIDE A BIBLE-BASED PROGRAM OF EDUCATION THAT ENABLES STUDENTS TO DEVELOP A CHRISTIAN WORLD VIEW. false false 12216338 12706216 PROVIDING EDUCATIONAL PROGRAM WHICH UPHOLDS A STANDARD OF SCHOLASTIC AND BEHAVIORAL EXCELLENCE, FURNISHES INSTRUCTION IN BIBLICALLY-BASED CHRISTIAN FAITH WHICH ENABLES STUDENTS TO DEVELOP A CHRISTIAN WORLD VIEW, AND PREPARES STUDENTS TO FULFILL THEIR GOD-ORDAINED ROLE IN THE HOME, THE CHURCH, THEIR COUNTRY, AND THE WORLD. 12216338 true true false false false false false false false false true false false false true true true false true false false false false false true false false false false true true false false false false false false true true true false false false false false false false false false false true 71 0 true 382 true false false false false false false false 0 false false false false false false false X 11 9 true false false false false false false true true false false true true true true true true true true false X NATE BRADLEY 6029785134 16401 N 43RD AVENUE PHOENIX AZ 85053 GEOFFREY BROWN SUPERINTENDENT 40.00 0.00 X 130810 0 33225 DAVID CRUSE Director 1.00 0.00 X 0 0 0 RON POCUNIER Director 1.00 0.00 X 0 0 0 JAMIN CARNAHAN Director 1.00 0.00 X 0 0 0 WESLEY HARPER Director 1.00 0.00 X 0 0 0 PHILIP KAISER Director 1.00 0.00 X 0 0 0 CHRIS WISELY Director 1.00 0.00 X 0 0 0 CHARLES ANDERSON Director 1.00 0.00 X 0 0 0 NICK DEMOS Director 1.00 0.00 X 0 0 0 MIKE TRUEBLOOD President 1.00 0.00 X X 0 0 0 DAVID MAGUIRE Vice President 1.00 0.00 X X 0 0 0 SCOTT SHOWERS SEC/TREAS 1.00 0.00 X X 0 0 0 130810 33225 1 false true false GREGS SUPER CLEAN SERVICES 3322 W SWEETWATER AVENUE PHOENIX AZ 85029 CLEANING 117690 1 186113 402239 588352 STUDENT ACTIVITIES 611710 432108 432108 TUITION 611600 12274108 12274108 12706216 20569 20569 0 0 0 0 164987 186113 59943 105044 105044 0 0 OTHER 22968 22968 22968 13443149 12706216 148581 0 0 0 0 165975 132779 16598 16598 0 6403693 6152970 192478 58245 132695 125493 4292 2910 1925660 1828954 80696 16010 476618 457233 15030 4355 0 68209 68209 26989 26989 0 0 0 63253 63253 172066 70344 101722 118238 118238 0 0 959763 959763 41320 41320 0 0 248357 248357 0 710635 710635 0 Student activities 432926 432926 CLASSROOM 271271 271271 SUPPORT PROGRAMS 226533 226533 ATHLETIC PROGRAMS 181642 181642 330735 257880 29124 43731 12956578 12216338 598391 141849 X 1157574 2622594 715854 726887 0 109997 149990 0 0 0 0 160693 292250 15768972 7948131 8188862 7820841 0 0 0 0 92693 0 10425673 11612562 681607 755969 2055872 1871315 4688686 4400548 1099637 280738 343321 7706903 8470790 X 2519071 3105620 199699 36152 2718770 3141772 10425673 11612562 X 486571 -63569 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2132000 2132000 8078635 4403151 3675484 2989452 1718031 1271421 326499 290415 36084 2242386 1536534 705852 7820841 AGENCY FUNDS 8416 INTEREST RATE SWAP DERIVATIVE 334905 343321 X 13439523 -3626 -3626 13443149 13443149 13016521 59943 59943 12956578 12956578 Part X : FIN48 Footnote The School is a public charity and is exempt from income tax under Section 501(c)(3) of the U.S. Internal Revenue Code and comparable state law. Contributions to the School are tax deductible within the limitations described by the Code. As of June 30, 2020, the School had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The School will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense, if incurred. Additionally, there was no unrelated business income for the year ended June 30, 2020. The School's informational tax returns are subject to review and examination by federal and state authorities. The tax returns for the years ended June 30, 2017 to 2019 are open to examination by federal authorities and for the years ended June 30, 2016 to 2019 by state authorities. Part XII, Line 2d: Other expenses and losses per audited F/S FUND RAISING EXPENSES $59943 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE SCHOOL'S RACIAL NONDISCRIMATORY POLICY IS PUBLISHED VIA THE SCHOOL'S WEBSITE AND ON ALL SOLICITATION BROCHURES AVAILABLE TO INTERESTED PARTIES, AND THE APPLICATION REQUIRED FOR ALL STUDENTS. THIS POLICY IS ALSO PUBLISHED IN THE ARIZONA REPUBLIC'S COMMUNITY SECTIONS FOR THE ZIP CODES IN WHICH THE SCHOOL PRIMARILY SERVES. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X X false GROWING&GOING EVENT 240077 75090 164987 59943 JOGATHON 111023 111023 351100 186113 164987 59943 59943 105044 X X X false false false false false false false false false GEOFFREY BROWN SUPERINTENDENT 130810 3318 29907 164035 Part III, Additional Information NONTAXABLE BENEFITS INCLUDE MEDICAL, LIFE AND DISABILITY INSURANCE; 401k MATCH; AS WELL AS TUITION BENEFITS FOR SCHOOL-AGED CHILDREN (SEE SCHEDULE O). A IDA of Maricopa County 860445263 2013-06-04 5800000 Refinance false false false A 5800000 81491 14525 true false true true A false false false false true A false false false false true Compass Bank 10.0000 false false false false true Part VI The bond proceeds were issued to fund a loan to refinance the 2011 bond issuance. The loan requires monthly principal and interest payments based on a 21-year amortization period through May 2023. Interest is calculated at a per annum rate of 70% of the one month LIBOR, plus 2.0. The rate is adjusted at each LIBOR Determination Date effective for the applicable LIBOR Reference Period. In conjunction with the loan, the School has entered into an interest-rate swap agreement which requires monthly principal and interest of $36,702. The interest rate is fixed at 4.77%. As of June 30, 2020, the notional amount of the swap was $4,469,581 and the fair value of the swap derivative was $334,905. Geoffrey brown Officer/superintendent 11253 Tuition benefit see part V Philip Kaiser brother 61144 salary & benefits false Mike TRUEBLOODPART V BD MEMBERS 1900000 STO SCHOLARSHIPS false DAVID CRUSE DAUGHTER 19697 SALARY & BENEFITS false GEOFFREY BROWN SISTER IN LAW 97203 SALARY & BENEFITS false GEOFFREY BROWN WIFE 31655 SALARY false Schedule L, Part V Supplemental Information School Tuition Organization Scholarships - The School receives tuition payments for students from a SCHOLARSHIP tuition organization (sto) in which a former key school employee and board member are also members of the board of directors of this organization. The School received $1.9 million from this organization for the year ended June 30, 2020. The sto receivES tax credit donations To fund scholarships for qualified students at ITS discretion In accordance with Arizona Revised Statutes. Qualified Tuition Benefit - EMPLOYEES WITH SCHOOL-AGED CHILDREN ARE REQUIRED TO HAVE THEIR CHILDREN ATTEND THE SCHOOL. THEREFORE, ALL FULL TIME ADMINISTRATORS; K-12, EARLY EDUCATION AND PRESCHOOL CONTRACT TEACHERS; AND CATEGORY 1 HOURLY EMPLOYEES RECEIVE FREE TUITION BENEFITS FOR THEIR CHILDREN ATTENDING THE SCHOOL. PART TIME TEACHERS RECEIVE PRORATED DISCOUNTS ON TUTION, BASED ON THE NUMBER OF CLASSES TAUGHT PER DAY. TOTAL TUITION BENEFITS FOR THE YEAR ENDED JUNE 30, 2020 WERE $906,123. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et A board member is on the Board of Directors of a school tax credit organization that provided tuition payments to the School during the year ended June 30, 2020. Form 990, Part VI, Line 11b: Form 990 Review Process A draft of the Form 990 is reviewed and approved for filing by the Business Manager, Director of Finance and Superintendent.A draft copy of the Form 990 will be made available to the School Board at a regularly scheduled meeting. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Annually, a Conflict of Interest Questionnaire is required to be completed by all School Board Members and Key Employees. Any conflicts identified are addressed and/or disclosed in the Form 990 as required. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Executive Committee of the School Board determines the Superintendent's compensation based on comparable data and the budget. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Executive Committee and Superintendent determine the OTHER OFFICER'S compensation based comparable data and the budget. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The public copy of the annual Form 990 is available for inspection in the Business Manager's office and the filed copy is available on GuideStar's website. Governing documents are available on the Arizona Corporation Commission's website as well as in the Business Manager's office. Minutes of the School Board meetings are available in the Superintendent's office. School Board Executive Session Minutes are not available for public inspection. The conflict of interest policy is available for inspection in the Business Manager's office. The annual audit is generally not made available to the public; it generally is made available only to creditors, accrediting agencies and other similar organizations. Other Changes In Net Assets Or Fund Balances - Other Decreases INTEREST RATE SWAP DERIVATIVE = -$63569 CARES ACT PPP LOAN The School received $1,099,637 in loan proceeds under the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). Management believes all loan proceeds have been spent in accordance with the criteria established for loan forgiveness and will apply for forgiveness within the time allowed under the program. LONG-TERM DEBT AND DEBT ISSUANCE COSTS The audited financial statements reported Unamortized debt issuance costs as a reduction to the note payable balance on the statement of financial position for the year ended JUNE 30, 2020. For Form 990 presentation, unamortized debt issuance costs, which had a balance of $969,033 at June 30, 2020, are included in other assets. The amortization of debt issuance costs are being amortized over the life of the loan. Amortization is classified as interest expense and was $23,660 for the year ended June 30, 2020.