LIVING ROCK ACADEMY: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LIVING ROCK ACADEMY (EIN 47-3950308)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-06-05
- IRS object ID
- 201821569349300107
- Schema version
- 2016v3.1
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-06-05T08:36:37-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 592412733 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEER & COMPANY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3390 MARY ST STE 116 | AddressLine1Txt |
| City | COCONUT GROVE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 331335255 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473950308 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING ROCK ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVI | BusinessNameControlTxt |
| Phone | 8303872929 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 BULVERDE ROAD | AddressLine1Txt |
| City | BULVERDE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78163 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES JOHNSON | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8303872929 | PhoneNum |
| Signature | 2018-03-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EMERY B SHEER CPA | PreparerPersonNm |
| PTIN | P00172409 | PTIN |
| Phone | 3054981022 | PhoneNum |
| Preparation | 2018-06-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 BULVERDE ROAD | AddressLine1Txt |
| City | BULVERDE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78163 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,363,399 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | LIVINGROCKACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE STUDENTS WITH CHALLENGING, INNOVATIVE AND CHRIST CENTERED EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 38 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $504,511 | PYContributionsGrantsAmt |
| CY Contributions Grants | $667,827 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $518,812 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $662,246 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2 | PYInvestmentIncomeAmt |
| CY Investment Income | $97 | CYInvestmentIncomeAmt |
| PY Other Revenue | $36,455 | PYOtherRevenueAmt |
| CY Other Revenue | $20,536 | CYOtherRevenueAmt |
| PY Total Revenue | $1,059,780 | PYTotalRevenueAmt |
| CY Total Revenue | $1,350,706 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $60,900 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $105,312 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $634,615 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $688,976 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $466,749 | PYOtherExpensesAmt |
| CY Other Expenses | $427,949 | CYOtherExpensesAmt |
| PY Total Expenses | $1,162,264 | PYTotalExpensesAmt |
| CY Total Expenses | $1,222,237 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$102,484 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $128,469 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $928,784 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,734,906 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $932,504 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,556,811 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$3,720 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $178,095 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LIVING ROCK ACADEMY SEEKS TO PROVIDE STUDENTS WITH A CHALLENGING, INNOVATIVE AND CHRIST-CENTERED EDUCATION WITH THE GOAL OF PREPARING LIVING ROCK ACADEMY STUDENTS FOR GODS INTENDED PURPOSE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,003,859 | ExpenseAmt |
| Grant | $105,312 | GrantAmt |
| Revenue | $662,246 | RevenueAmt |
| Desc | EDUCATION | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $104,240 | ExpenseAmt |
| Desc | EDUCATION | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $104,240 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,108,099 | 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 | Yes (true) | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | 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 | Yes (true) | 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 | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 38 | 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| 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 | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TX | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING ROCK ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8303872929 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 BULVERDE ROAD | AddressLine1Txt |
| City | BULVERDE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78163 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| KATY MILLER | ||||||
| TREASURER | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER MAJORS | ||||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | ||
| LARRY MCNEILL | ||||||
| PRESIDENT | Yes (X) | $0 | $0 | $0 | ||
| RICK GRAYSON | ||||||
| VICE PRESIDE | Yes (X) | $0 | $0 | $0 | ||
| ANDREW STASKAVAGE | ||||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | ||
| JUDY WATTERS | ||||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | ||
| MELISSA DOYLE | ||||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | ||
| JAMES JOHNSON | ||||||
| HEAD OF SCHO | $57,500 | $0 | $0 | 40.00 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $57,500 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $667,827 | AllOtherContributionsAmt |
| Noncash Contributions | $2,570 | NoncashContributionsAmt |
| Total Contributions | $667,827 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $616,921 | $616,921 |
| EXTRACURRICULAR ACTIVTIES | 611600 | $24,235 | $24,235 |
| ATHLETICS INCOME | 611600 | $21,090 | $21,090 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $662,246 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $97 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $97 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $33,229 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $12,693 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,536 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,350,706 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $662,343 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,312 | TotalAmt |
| Program Services | $105,312 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $632,458 | TotalAmt |
| Program Services | $569,212 | ProgramServicesAmt |
| Management And General | $63,246 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,518 | TotalAmt |
| Program Services | $50,866 | ProgramServicesAmt |
| Management And General | $5,652 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,625 | TotalAmt |
| Program Services | $2,715 | ProgramServicesAmt |
| Management And General | $19,910 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,173 | TotalAmt |
| Program Services | $7,797 | ProgramServicesAmt |
| Management And General | $1,376 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,369 | TotalAmt |
| Program Services | $7,964 | ProgramServicesAmt |
| Management And General | $1,405 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,945 | TotalAmt |
| Program Services | $41,350 | ProgramServicesAmt |
| Management And General | $4,595 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,619 | TotalAmt |
| Program Services | $100,406 | ProgramServicesAmt |
| Management And General | $7,213 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,181 | TotalAmt |
| Program Services | $13,181 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ATHLETICS EXPENSES | $66,236 | $66,236 | |
| STUDENT RELATED EXPENSES | $41,996 | $41,996 | |
| UTILITIES | $38,992 | $35,093 | $3,899 |
| CURRICULUM | $32,740 | $32,740 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,073 | TotalAmt |
| Program Services | $33,231 | ProgramServicesAmt |
| Management And General | $6,842 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,222,237 | TotalAmt |
| Program Services | $1,108,099 | ProgramServicesAmt |
| Management And General | $114,138 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,019 | BOYAmt |
| EOY | $462,997 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360 | BOYAmt |
| EOY | $16,516 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,348,336 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $93,552 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $919,430 | BOYAmt |
| EOY | $1,254,784 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $779 | BOYAmt |
| EOY | $609 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $928,784 | BOYAmt |
| EOY | $1,734,906 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,234 | BOYAmt |
| EOY | $41,997 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,320 | BOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $863,950 | BOYAmt |
| EOY | $1,506,200 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8,614 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $932,504 | BOYAmt |
| EOY | $1,556,811 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$8,059 | BOYAmt |
| EOY | $43,475 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,339 | BOYAmt |
| EOY | $134,620 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,720 | BOYAmt |
| EOY | $178,095 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $928,784 | BOYAmt |
| EOY | $1,734,906 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $128,469 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $53,346 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
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) |
|---|---|---|
| Donor Advised Funds Held | 1 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $150,000 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Vl EOY | $134,620 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | false | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (true) | DisclosedForCharitablePrpsInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $412,750 | OtherCostOrOtherBasisAmt |
| Book Value | $412,750 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $935,586 | OtherCostOrOtherBasisAmt |
| Depreciation | $93,552 | DepreciationAmt |
| Book Value | $842,034 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,254,784 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL LIABILITIES | Desc |
| Amt | $8,614 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,614 | 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 | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE SCHOOL WEBSITE, IN THE STUDENT, STAFF AND FACULTY APPLICATION, AND IN ITS MARKETING PUBLICATIONS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | TOP GOLF TOURNA | Event1Nm |
| Gross Receipts Event1 | $32,690 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $32,690 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $11,030 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $32,690 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $32,690 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $11,030 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $11,030 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $21,660 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID | GrantTypeTxt |
| Recipient | 49 | RecipientCnt |
| Non Cash Assistance | $105,312 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION DISCOUN | NonCashAssistanceDesc |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| GRAYSON FAMILY INVESTMENTS LLC | |||||||
| BOARD MEMBER | LAND PURCHASE | Yes (X) | $412,750 | $1,050,000 | false | Yes (true) | Yes (true) |
| TAREK AND MARY EL-KADI | |||||||
| BOARD MEMBER | Yes (X) | $451,200 | $456,200 | false | Yes (true) | false | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,506,200 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (5 entries)
| Relationship With OrgRelationshipWithOrgTxt | Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|---|
| JAMES JOHNSON | |||
| OFFICER | $7,320 | FACULTY/STAFF DISCOUNT | TUITION DISCOUNT |
| MARY EL-KADI | |||
| BOARD MEMBER | $1,062 | MULTI CHILD DISCOUNT | TUITION DISCOUNT |
| RICK GRAYSON | |||
| BOARD MEMBER | $1,062 | MULTI CHILD DISCOUNT | TUITION DISCOUNT |
| DEANNA PEIRSOL | |||
| BOARD MEMBER | $1,074 | MULTI CHILD DISCOUNT | TUITION DISCOUNT |
| WHITNEY CHANDLER | |||
| ELEMENTARY PRINCIPAL | $6,840 | FACULTY/STAFF DISCOUNT | TUITION DISCOUNT |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, PART I, LINE 6 | SUPPORT FOR STUDENT ACTIVITIES |
| FORM 990, PAGE 2, PART III, LINE 4D | EDUCATION |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD OF DIRECTORS REVIEWS 990 BEFORE FILING |
| FORM 990, PAGE 6, PART VI, LINE 12C | LIVING ROCK ACADEMY REVIEW THE POLICY ON AN ANNUAL BASIS AND HAS THE BOARD OF DIRECTORS SIGN A COPY OF THE POLICY FORM. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS AVAILABLE UPON REQUEST |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE 53,604 |
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