LIVING WORD CHRISTIAN SCHOOL: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LIVING WORD CHRISTIAN SCHOOL (EIN 43-1775017)
- Tax period
- 2013-08-01 to 2014-07-31
- Filed
- 2014-11-17
- IRS object ID
- 201423219349302607
- Schema version
- 2013v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-17T09:32:38-06:00 | ReturnTs |
| Tax Period End | 2014-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431064657 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOTZ DEAL & CO | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | TWO WESTBURY DRIVE | AddressLine1 |
| City | ST CHARLES | City |
| State | MO | State |
| ZIP Code | 63301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431775017 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING WORD CHRISTIAN SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVI | BusinessNameControlTxt |
| Phone | 6362945922 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1145 TOM GINNEVER AVE | AddressLine1 |
| City | OFALLON | City |
| State | MO | State |
| ZIP Code | 63366 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERRY MATEJKA | PersonNm |
| Person Title | BOARD CHAIRMAN | PersonTitleTxt |
| Phone | 6362945922 | PhoneNum |
| Signature | 2014-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DALE C BROWN CPA | PreparerPersonNm |
| PTIN | P00127340 | PTIN |
| Phone | 6369462800 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TERRY MATEJKA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1145 TOM GINNEVER AVE | AddressLine1 |
| City | OFALLON | City |
| State | MO | State |
| ZIP Code | 63366 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,526,433 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LWCS.US | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | INTER-DENOMINATIONAL CHRISTIAN SCHOOL | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 188 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $123,389 | PYContributionsGrantsAmt |
| CY Contributions Grants | $122,827 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,979,896 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,233,751 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,390 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,220 | CYInvestmentIncomeAmt |
| PY Other Revenue | $129,154 | PYOtherRevenueAmt |
| CY Other Revenue | $122,783 | CYOtherRevenueAmt |
| PY Total Revenue | $5,233,829 | PYTotalRevenueAmt |
| CY Total Revenue | $6,481,581 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $402,456 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $448,751 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,834,610 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,842,972 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,697,642 | PYOtherExpensesAmt |
| CY Other Expenses | $1,957,876 | CYOtherExpensesAmt |
| PY Total Expenses | $4,934,708 | PYTotalExpensesAmt |
| CY Total Expenses | $6,249,599 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $299,121 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $231,982 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,080,867 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,166,578 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,786,818 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,640,547 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,294,049 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,526,031 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,737,803 | ExpenseAmt |
| Grant | $448,751 | GrantAmt |
| Revenue | $5,839,846 | RevenueAmt |
| Desc | CONDUCTED A FULL-TIME PRIVATE PRESCHOOL, ELEMENTARY, AND SECONDARY SCHOOL (GRADES K-12). TUITION AND FEES REPRESENTS THE SCHOOL'S PRIMARY SOURCE OF REVENUES. SERVED APPROXIMATELY 575 FAMILIES WITH APPROXIMATELY 859 STUDENTS ENROLLED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $137,335 | ExpenseAmt |
| Revenue | $234,692 | RevenueAmt |
| Desc | AUXILIARY PROGRAMS INCLUDE RENT AND HOT LUNCH. 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $302,927 | ExpenseAmt |
| Revenue | $183,146 | RevenueAmt |
| Desc | STUDENT ACTIVITIES INCLUDE THE SPORTS PROGRAMS, FINE ARTS, FIELD TRIPS, 8TH GRADE TRIP, SENIOR TRIP, YEARBOOK, STUDENT GOVERNMENT DANCES, AND OTHER NON-ACADEMIC EVENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,178,065 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 188 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CYNTHIA BOAZ | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6364781680 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1215 TOM GINNEVER AVE | AddressLine1 |
| City | OFALLON | City |
| State | MO | State |
| ZIP Code | 63366 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| TERRY MATEJKA | |||||
| CHAIRMAN | 15.00 | Yes (X) | $0 | $0 | $0 |
| SCOTT DRACHNIK | |||||
| DIRECTOR | 15.00 | Yes (X) | $0 | $0 | $0 |
| MELANIE BISHOP | |||||
| DIRECTOR | 15.00 | Yes (X) | $0 | $0 | $0 |
| JEFF THORNHILL | |||||
| TREASURER | 15.00 | Yes (X) | $0 | $0 | $0 |
| BRIAN AYRES | |||||
| DIRECTOR | 15.00 | Yes (X) | $0 | $0 | $0 |
| JOHN HOOKER | |||||
| DIRECTOR | 15.00 | Yes (X) | $0 | $0 | $0 |
| LUCINDA HEDLUND | |||||
| SECRETARY | 2.00 | Yes (X) | $3,000 | $0 | $0 |
| RANDY CATHCART | |||||
| DIRECTOR | 15.00 | Yes (X) | $0 | $0 | $0 |
| KEVIN CORWIN | |||||
| DIRECTOR | 15.00 | Yes (X) | $0 | $0 | $0 |
| TROY HAEGGBERG | |||||
| DIRECTOR | 15.00 | Yes (X) | $0 | $0 | $0 |
| JOHN HOOKER | |||||
| DIRECTOR | 15.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AC SALT LICK LLC | |||||
| 17280 N OUTER 40 RD SUITE 201 | CHESTERFIELD | MO | 63005 | RENT | $113,058 |
| MISSOURI FLOOR COMPANY | |||||
| 2438 NORTHLINE IND DR | MARYLAND HEIGHTS | MO | 63043 | FLOOR INSTALLATION | $100,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $53,135 | FundraisingAmt |
| Government Grants | $8,316 | GovernmentGrantsAmt |
| All Other Contributions | $61,376 | AllOtherContributionsAmt |
| Noncash Contributions | $11,689 | NoncashContributionsAmt |
| Total Contributions | $122,827 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $5,805,859 | $5,805,859 |
| HOT LUNCH | 611600 | $216,097 | $216,097 |
| STUDENT ACTIVITIES | 611710 | $183,146 | $183,146 |
| COLLEGE FAIR AND SPEAK | 611600 | $10,500 | $10,500 |
| VENDING MACHINE | 611600 | $7,857 | $7,857 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,292 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,292 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,233,751 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,652 | TotalRevenueColumnAmt |
| Exclusion | $1,652 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $18,595 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $18,595 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,595 | TotalRevenueColumnAmt |
| Exclusion | $18,595 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,307 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,739 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $568 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $568 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $568 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $120,936 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $53,135 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $40,113 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,823 | TotalRevenueColumnAmt |
| Exclusion | $80,823 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PARKING | 611600 | $13,067 | $13,067 |
| MISCELLANEOUS INCOME | 611600 | $6,640 | $6,640 |
| SPIRIT WEAR | 611600 | $3,658 | $3,658 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $23,365 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,481,581 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,257,684 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $101,070 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,751 | TotalAmt |
| Program Services | $448,751 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,144,359 | TotalAmt |
| Program Services | $2,686,204 | ProgramServicesAmt |
| Management And General | $458,155 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,441 | TotalAmt |
| Program Services | $323,155 | ProgramServicesAmt |
| Management And General | $139,286 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,172 | TotalAmt |
| Program Services | $205,495 | ProgramServicesAmt |
| Management And General | $30,677 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,558 | TotalAmt |
| Management And General | $4,558 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,810 | TotalAmt |
| Management And General | $5,810 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,788 | TotalAmt |
| Management And General | $13,788 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,211 | TotalAmt |
| Management And General | $57,211 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,200 | TotalAmt |
| Program Services | $78,531 | ProgramServicesAmt |
| Management And General | $138,669 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,430 | TotalAmt |
| Program Services | $28,301 | ProgramServicesAmt |
| Management And General | $12,129 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,787 | TotalAmt |
| Program Services | $369,919 | ProgramServicesAmt |
| Management And General | $20,868 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,717 | TotalAmt |
| Program Services | $121,224 | ProgramServicesAmt |
| Management And General | $5,493 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,601 | TotalAmt |
| Program Services | $267,793 | ProgramServicesAmt |
| Management And General | $29,808 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,124 | TotalAmt |
| Program Services | $15,412 | ProgramServicesAmt |
| Management And General | $1,712 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT ACTIVITIES | $302,927 | $302,927 | |
| HOT LUNCH EXPENSE | $137,335 | $137,335 | |
| REPAIRS AND MAINTENANCE | $136,661 | $136,661 | |
| TEXTBOOKS | $78,064 | $78,064 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,663 | TotalAmt |
| Program Services | $114,954 | ProgramServicesAmt |
| Management And General | $16,709 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,249,599 | TotalAmt |
| Program Services | $5,178,065 | ProgramServicesAmt |
| Management And General | $1,071,534 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,217 | BOYAmt |
| EOY | $362,353 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $746,873 | BOYAmt |
| EOY | $221,328 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,245 | BOYAmt |
| EOY | $33,089 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,543 | BOYAmt |
| EOY | $180,601 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,158,748 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,825,322 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,760,857 | BOYAmt |
| EOY | $9,333,426 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,132 | BOYAmt |
| EOY | $35,781 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,080,867 | BOYAmt |
| EOY | $10,166,578 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,711 | BOYAmt |
| EOY | $354,791 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,483 | BOYAmt |
| EOY | $452,135 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,849,428 | BOYAmt |
| EOY | $3,703,715 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,196 | BOYAmt |
| EOY | $129,906 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,786,818 | BOYAmt |
| EOY | $4,640,547 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,224,916 | BOYAmt |
| EOY | $5,481,683 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,133 | BOYAmt |
| EOY | $39,348 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000 | BOYAmt |
| EOY | $5,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,294,049 | BOYAmt |
| EOY | $5,526,031 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,080,867 | BOYAmt |
| EOY | $10,166,578 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $231,982 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | 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 | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,000 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $53 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,053 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,000 | BeginningYearBalanceAmt |
| End Year Balance | $5,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,000 | BeginningYearBalanceAmt |
| End Year Balance | $5,000 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,000 | BeginningYearBalanceAmt |
| End Year Balance | $5,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,000 | BeginningYearBalanceAmt |
| End Year Balance | $5,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.99000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.01000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,300,648 | OtherCostOrOtherBasisAmt |
| Book Value | $3,300,648 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,319,760 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,493,919 | DepreciationAmt |
| Book Value | $5,825,841 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $538,340 | OtherCostOrOtherBasisAmt |
| Depreciation | $331,403 | DepreciationAmt |
| Book Value | $206,937 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,333,426 | TotalBookValueLandBuildingsAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE DISCRIMINATORY POLICY IS STATED AND KNOWN THROUGH THE WEBSITE, ADMISSIONS APPLICATION, NEWSLETTERS AND MARKETING INTERNALLY AND EXTERNALLY. |
| SCHEDULE E, PART I, LINE 6 | E-RATE AND TITLE II FUNDS |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1Amt |
| Gross Receipts Event1 | $139,489 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $53,135 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $86,354 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $8,671 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $19,529 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | JAZZ DINNER | NameOfEvent2Amt |
| Gross Receipts Event2 | $16,966 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $16,966 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $8,392 | FoodAndBeverageEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $17,616 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $17,616 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $3,521 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $174,071 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $53,135 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $120,936 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $17,063 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $23,050 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $40,113 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $80,823 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt |
|---|---|
| FINANCIAL ASSISTANCE GRANTS | 170 |
| TEACHER DISCOUNTS | 87 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL FUNDS FOR GRANTS AND ASSISTANCE ARE IMMEDIATELY CREDITED TO THE FAMILIES TUITION ACCOUNTS AND CAN ONLY BE USED FOR LIVING WORD CHRISTIAN SCHOOL'S TUITION AND FEE CHARGES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | EACH OF THE PRINCIPALS AND THE SUPERINTENDENT HAVE A DISCRETIONARY SPENDING ACCOUNT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION OUTSOURCES PAYROLL SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 7A | LIVING WORD CHRISTIAN SCHOOL HAS A SELF-PERPETUATING BOARD. THE BOARD MEMBERS ELECT NEW MEMBERS TO THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 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 12C | BOARD SECRETARY REQUIRES CONFLICT OF INTEREST DISCLOSURES BE COMPLETED EACH YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | TOP MANAGEMENT'S COMPENSATION IS SET BY BOARD OF DIRECTORS. OTHER OFFICERS OR KEY EMPLOYEES' COMPENSATION IS SET BY SUPERINTENDENT AND FINANCE COMMITTEES. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990 IS AVAILABLE ON WWW.GUIDESTAR.ORG AND UPON REQUEST |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERERNING 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 IN PROCRESS FROM PRIOR YEAR |
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