LIVING WORD CHRISTIAN SCHOOL: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
LIVING WORD CHRISTIAN SCHOOL (EIN 43-1775017)
Tax period
2015-06-01 to 2016-05-31
Filed
2016-10-17
IRS object ID
201642919349301609
Schema version
2015v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2016-10-17T16:30:31-05:00ReturnTs
Tax Period End2016-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431064657PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOTZ DEAL & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1TWO WESTBURY DRIVEAddressLine1Txt
CityST CHARLESCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63301ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN431775017EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVING WORD CHRISTIAN SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIVIBusinessNameControlTxt
Phone6369781680PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11145 TOM GINNEVERAddressLine1Txt
CityOFALLONCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63366ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT DRACHNIKPersonNm
Person TitleBOARD CHAIRMANPersonTitleTxt
Phone6369781680PhoneNum
Signature2016-09-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDALE C BROWN CPAPreparerPersonNm
PTINP00127340PTIN
Phone6369462800PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT DRACHNIKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11145 TOM GINNEVERAddressLine1Txt
CityOFALLONCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63366ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,415,596GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LWCS.USWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateMOLegalDomicileStateCd
Activity Or MissionINTER-DENOMINATIONAL CHRISTIAN SCHOOLActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee181TotalEmployeeCnt
Total Volunteers550TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$119,255PYContributionsGrantsAmt
CY Contributions Grants$218,351CYContributionsGrantsAmt
PY Program Service Revenue$6,143,321PYProgramServiceRevenueAmt
CY Program Service Revenue$6,423,822CYProgramServiceRevenueAmt
PY Investment Income$362PYInvestmentIncomeAmt
CY Investment Income$65,504CYInvestmentIncomeAmt
PY Other Revenue$90,789PYOtherRevenueAmt
CY Other Revenue$59,948CYOtherRevenueAmt
PY Total Revenue$6,353,727PYTotalRevenueAmt
CY Total Revenue$6,767,625CYTotalRevenueAmt
PY Grants And Similar Paid$473,132PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$569,924CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,848,694PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,088,228CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,784,026PYOtherExpensesAmt
CY Other Expenses$1,941,991CYOtherExpensesAmt
PY Total Expenses$6,105,852PYTotalExpensesAmt
CY Total Expenses$6,600,143CYTotalExpensesAmt
PY Revenues Less Expenses$247,875PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$167,482CYRevenuesLessExpensesAmt
Total Assets BOY$10,173,840TotalAssetsBOYAmt
Total Assets EOY$10,486,087TotalAssetsEOYAmt
Total Liabilities BOY$4,399,934TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,544,699TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,773,906NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,941,388NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF LIVING WORD CHRISTIAN SCHOOL IS TO ASSIST CHRISTIAN PARENTS IN EQUIPPING STUDENTS WITH A CHRIST-CENTERED EDUCATION, EMPOWERING THEM TO IMPACT THE WORLD FOR THE GLORY OF GOD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,866,081ExpenseAmt
Grant$569,924GrantAmt
Revenue$6,040,420RevenueAmt
DescCONDUCTED A FULL-TIME PRIVATE PRESCHOOL, ELEMENTARY, AND SECONDARY SCHOOL (GRADES PRE-K THRU 12). TUITION AND FEES REPRESENTS THE SCHOOL'S PRIMARY SOURCE OF REVENUES. SERVED APPROXIMATELY 400 FAMILIES WITH APPROXIMATELY 760 STUDENTS ENROLLED.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$169,816ExpenseAmt
Revenue$324,142RevenueAmt
DescAUXILIARY PROGRAMS INCLUDE RENT, HOT LUNCH, AND SUMMER CAMPS. THE ORGANIZATION RENTS THEIR BUILDINGS TO OTHER NON-PROFIT ORGANIZATIONS. THEY ALSO SERVE HOT LUNCH TO THE STUDENTS ON A DAILY BASIS. STUDENTS MAY PRE-ORDER A MEAL OR PURCHASE ALA CARTE ITEMS. THE SCHOOL OFFERS SUMMER CAMPS TO CHILDREN OF ALL AGES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$339,275ExpenseAmt
Revenue$150,810RevenueAmt
DescSTUDENT ACTIVITIES INCLUDE THE SPORTS PROGRAMS, FINE ARTS, FIELD TRIPS, 8TH GRADE TRIP, SENIOR TRIP, YEARBOOK, STUDENT GOVERNMENT DANCES, AND OTHER NON-ACADEMIC EVENTS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$5,375,172TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document24IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee181EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CYNTHIA BOAZBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6364781680PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11614 WILLOTT ROADAddressLine1Txt
CityST PETERSCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63366ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SCOTT DRACHNIK
CHAIRMAN15.00Yes (X)$0$0$0
BRIAN AYRES
DIRECTOR15.00Yes (X)$0$0$0
JEFF THORNHILL
DIRECTOR15.00Yes (X)$0$0$0
TROY HAEGGBERG
TREASURER15.00Yes (X)$0$0$0
NEAL WIESCHHAUS
DIRECTOR15.00Yes (X)$0$0$0
JOHN HOOKER
DIRECTOR15.00Yes (X)$0$0$0
LUCINDA HEDLUND
SECRETARY2.00Yes (X)$6,000$0$0
KEVIN CORWIN
DIRECTOR15.00Yes (X)$0$0$0
KEITH CURRIVEAN
SUPERINTENDENT40.00$129,615$0$55,865Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$135,615TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$55,865TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$56,840FundraisingAmt
Government Grants$376GovernmentGrantsAmt
All Other Contributions$161,135AllOtherContributionsAmt
Noncash Contributions$22,290NoncashContributionsAmt
Total Contributions$218,351TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES611710$5,926,511$5,926,511
HOT LUNCH611600$249,265$249,265
STUDENT ACTIVITIES611710$150,810$150,810
SUMMER CAMP FEES611710$67,495$67,495
STUDENT FEES611710$11,441$11,441

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,300TotalRevenueColumnAmt
Related Or Exempt Func Income$18,300RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,423,822TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$583TotalRevenueColumnAmt
Exclusion$583ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$7,382RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$7,382RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,382TotalRevenueColumnAmt
Exclusion$7,382ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$640,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$575,079OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$64,921OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$64,921TotalRevenueColumnAmt
Related Or Exempt Func Income$64,921RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$98,829FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$56,840ContriRptFundraisingEventAmt
Fundraising Direct Expenses$72,892FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,937TotalRevenueColumnAmt
Exclusion$25,937ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PARKING611600$19,375$19,375
MISCELLANEOUS INCOME611600$5,387$5,387
SPIRIT WEAR611600$1,867$1,867
FieldValueIRS element (for citing)
Other Revenue Total$26,629OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,767,625TotalRevenueColumnAmt
Related Or Exempt Func Income$6,515,372RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$33,902ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$569,924TotalAmt
Program Services$569,924ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$138,046TotalAmt
Program Services$132,046ProgramServicesAmt
Management And General$6,000ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$3,176,215TotalAmt
Program Services$2,687,353ProgramServicesAmt
Management And General$488,862ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$477,711TotalAmt
Program Services$262,673ProgramServicesAmt
Management And General$215,038ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$296,256TotalAmt
Program Services$266,630ProgramServicesAmt
Management And General$29,626ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,036TotalAmt
Management And General$16,036ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$4,749TotalAmt
Management And General$4,749ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$75,435TotalAmt
Management And General$75,435ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$188,123TotalAmt
Program Services$50,866ProgramServicesAmt
Management And General$137,257ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$26,994TotalAmt
Program Services$18,896ProgramServicesAmt
Management And General$8,098ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$344,838TotalAmt
Program Services$308,022ProgramServicesAmt
Management And General$36,816ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$111,328TotalAmt
Program Services$100,195ProgramServicesAmt
Management And General$11,133ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$302,095TotalAmt
Program Services$268,870ProgramServicesAmt
Management And General$33,225ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,287TotalAmt
Program Services$17,212ProgramServicesAmt
Management And General$1,075ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT ACTIVITIES$339,275$339,275
AUXILIARY PROGRAMS - HO$169,816$169,816
REPAIRS AND MAINTENANCE$142,599$142,599
TEXTBOOKS$89,539$89,539

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$112,877TotalAmt
Program Services$93,855ProgramServicesAmt
Management And General$19,022ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,600,143TotalAmt
Program Services$5,375,172ProgramServicesAmt
Management And General$1,224,971ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$585,332BOYAmt
EOY$973,228EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$269,760BOYAmt
EOY$777,073EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$103,870BOYAmt
EOY$110,904EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$33,143BOYAmt
EOY$44,123EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,573,564LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,021,470LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$9,149,719BOYAmt
EOY$8,552,094EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$32,016BOYAmt
EOY$28,665EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,173,840BOYAmt
EOY$10,486,087EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$628,595BOYAmt
EOY$941,024EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$78,662BOYAmt
EOY$85,400EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,574,085BOYAmt
EOY$3,414,551EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$118,592BOYAmt
EOY$103,724EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,399,934BOYAmt
EOY$4,544,699EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,711,671BOYAmt
EOY$5,841,854EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$57,235BOYAmt
EOY$94,534EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,000BOYAmt
EOY$5,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,773,906BOYAmt
EOY$5,941,388EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,173,840BOYAmt
EOY$10,486,087EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$167,482ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,053BeginningYearBalanceAmt
End Year Balance$5,053EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,053BeginningYearBalanceAmt
End Year Balance$5,053EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000BeginningYearBalanceAmt
Investment Earnings Or Losses$53InvestmentEarningsOrLossesAmt
End Year Balance$5,053EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000BeginningYearBalanceAmt
End Year Balance$5,000EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,000BeginningYearBalanceAmt
End Year Balance$5,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,184,148OtherCostOrOtherBasisAmt
Book Value$3,184,148BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,770,669OtherCostOrOtherBasisAmt
Depreciation$2,582,870DepreciationAmt
Book Value$5,187,799BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$618,747OtherCostOrOtherBasisAmt
Depreciation$438,600DepreciationAmt
Book Value$180,147BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,552,094TotalBookValueLandBuildingsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE DISCRIMINATORY POLICY IS STATED AND KNOWN THROUGH THE WEBSITE, ADMISSIONS APPLICATION, NEWSLETTERS AND MARKETING INTERNALLY AND EXTERNALLY.
SCHEDULE E, PART I, LINE 6E-RATE AND TITLE II FUNDS

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$101,622GrossReceiptsEvent1Amt
Charitable Contri Event1$42,930CharitableContriEvent1Amt
Gross Revenue Event1$58,692GrossRevenueEvent1Amt
Food And Beverage Event1$9,697FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$23,762OtherDirectExpensesEvent1Amt
Event2EVENING OF THE ARTSEvent2Nm
Gross Receipts Event2$14,706GrossReceiptsEvent2Amt
Charitable Contri Event2$12,350CharitableContriEvent2Amt
Gross Revenue Event2$2,356GrossRevenueEvent2Amt
Other Direct Expenses Event2$22,402OtherDirectExpensesEvent2Amt
Other Events Total7OtherEventsTotalCnt
Gross Receipts Other Events$39,341GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$1,560CharitableContriOtherEventsAmt
Gross Revenue Other Events$37,781GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$17,031OthDirectExpnssOtherEventsAmt
Gross Receipts Total$155,669GrossReceiptsTotalAmt
Charitable Contributions Tot$56,840CharitableContributionsTotAmt
Gross Revenue Total Events$98,829GrossRevenueTotalEventsAmt
Food And Beverage Total Events$9,697FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$63,195OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$72,892DirectExpenseSummaryEventsAmt
Net Income Summary$25,937NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeTUITION ASSISTANCE AND SCHOLARSHIPS FOR STUDENTSGrantTypeTxt
Recipient214RecipientCnt
Non Cash Assistance$569,924NonCashAssistanceAmt
Valuation Method UsedCOSTValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationALL GRANTS AND ASSISTANCE ARE POSTED AGAINST THE STUDENTS' TUITION BALANCE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Discretionary Spending AcctYes (X)DiscretionarySpendingAcctInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonKEITH CURRIVEANPersonNm
TitleSUPERINTENDENTTitleTxt
Base Compensation Filing Org$128,385BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$1,230OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$55,865NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$185,480TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ORGANIZATION OUTSOURCES PAYROLL SERVICES.
FORM 990, PART VI, SECTION A, LINE 7ALIVING WORD CHRISTIAN SCHOOL HAS A SELF-PERPETUATING BOARD. THE BOARD MEMBERS ELECT NEW MEMBERS TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11THE ORGANIZATION RECEIVES A PRELIMINARY COPY OF THE FORM 990 FOR REVIEW BEFORE THE RETURN IS FINALIZED AND PROCESSED.
FORM 990, PART VI, SECTION B, LINE 12CBOARD SECRETARY REQUIRES CONFLICT OF INTEREST DISCLOSURES BE COMPLETED EACH YEAR.
FORM 990, PART VI, SECTION B, LINE 15EXECUTIVE COMMITTEE RECOMMENDS SALARY PACKAGES TO BOARD FOR APPROVAL
FORM 990, PART VI, SECTION C, LINE 18FORM 990 IS AVAILABLE ON WWW.GUIDESTAR.ORG AND UPON REQUEST
FORM 990, PART VI, SECTION C, LINE 19GOVERERNING DOCUMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S INTERNAL WEBSITE OR UPON REQUEST. CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S INTERNAL WEBSITE AND UPON REQUEST.
FORM 990, PART XII, LINE 2C:NO CHANGE FROM PRIOR YEAR. CYTHINA BOAZ, BUSINESS DIRECTOR, OVERSEES THE REVIEW.

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