LAKELAND CHRISTIAN SCHOOL INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LAKELAND CHRISTIAN SCHOOL INC (EIN 59-0730067)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-12-13
- IRS object ID
- 201333479349300908
- Schema version
- 2012v2.1
- 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 M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-12-13T08:38:35-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 402 SOUTH KENTUCKY AVENUE SUITE 600 | AddressLine1 |
| City | LAKELAND | City |
| State | FL | State |
| ZIP Code | 33801 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 590730067 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKELAND CHRISTIAN SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LAKE | NameControl |
| Phone | 8636882771 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1 |
| City | LAKELAND | City |
| State | FL | State |
| ZIP Code | 33803 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL SLIGH | Name |
| Title | HEADMASTER | Title |
| Phone | 8636882771 | Phone |
| Date Signed | 2013-12-03 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TORI LEHMAN | Name |
| PTIN | P00313085 | PTIN |
| Phone | 8636805600 | Phone |
| Date Prepared | 2013-11-26 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL SLIGH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1 |
| City | LAKELAND | City |
| State | FL | State |
| ZIP Code | 33803 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 12389691 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LCSONLINE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1954 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE INDEPENDENT DAY SCHOOL EDUCATION FOR GRADES K4-12. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 208 | TotalNbrEmployees |
| Total Nbr Volunteers | 80 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2669819 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2131693 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 9453663 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 10034000 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 98850 | InvestmentIncomePriorYear |
| Investment Income Current Year | 31362 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 6904 | OtherRevenuePriorYear |
| Other Revenue Current Year | 29077 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 12229236 | TotalRevenuePriorYear |
| Total Revenue Current Year | 12226132 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 467793 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 466512 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6128065 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6633537 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 35701 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 53930 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4023355 | OtherExpensePriorYear |
| Other Expenses Current Year | 3903185 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10619213 | TotalExpensesPriorYear |
| Total Expenses Current Year | 11038935 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1610023 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1187197 | RevenuesLessExpensesCY |
| Total Assets BOY | 31438644 | TotalAssetsBOY |
| Total Assets EOY | 30751336 | TotalAssetsEOY |
| Total Liabilities BOY | 5357320 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3741641 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 26081324 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 27009695 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE INDEPENDENT DAY SCHOOL EDUCATION FOR GRADES K4-12. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 10053186 | Expense |
| Grants | 466512 | Grants |
| Revenue | 10034000 | Revenue |
| Description | THE ORGANIZATION'S SOLE PURPOSE AND PROGRAM IS TO OPERATE A CHRISTIAN SCHOOL GRADES K4-12, CONTROLLED BY THE BOARD OF DIRECTORS INDEPENDENT OF ANY OTHER ORGANIZATION. | Description |
| Total Program Service Expense | 10053186 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 59 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 208 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN DOUGLASS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8636882771 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1 |
| City | LAKELAND | City |
| State | FL | State |
| ZIP Code | 33803 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| PAYTON ALBRITTON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GEORGE MAGUIRE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BETH PATTERSON | ||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | X |
| DAN DELANGE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JAY MUELLER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| STEVE SLIGH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DAN GREEN | ||||||
| VICE CHAIRMAN | 1.00 | X | 0 | 0 | 0 | X |
| BILL MUTZ | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOHN TUCKER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KEVIN KNOWLTON | ||||||
| CHAIRMAN | 1.00 | X | 0 | 0 | 0 | X |
| DEAN NEDERVELD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JIM WILBANKS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL SLIGH | ||||||
| HEADMASTER | 40.00 | 116150 | 0 | 10297 | X | |
| JOHN DOUGLASS | ||||||
| BUSINESS MANAGER | 40.00 | 78150 | 0 | 8808 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 194300 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 19105 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 142501 | FundraisingEvents |
| All Other Contributions | 1989192 | AllOtherContributions |
| Noncash Contributions | 43033 | NoncashContributions |
| Total Contributions | 2131693 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611110 | 8998439 | 8998439 |
| ATHLETICS | 611110 | 390340 | 390340 |
| FOOD SERVICES | 611110 | 376551 | 376551 |
| CLUB AND CLASS | 611110 | 268670 | 268670 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 10034000 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 132050 | TotalRevenueColumn |
| Exclusion | $132,050 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 100688 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -100688 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -100688 | TotalRevenueColumn |
| Exclusion | -$100,688 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 43033 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 142501 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 62871 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -19838 | TotalRevenueColumn |
| Exclusion | -$19,838 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 611110 | BusinessCode |
| Total Revenue Column | 48915 | TotalRevenueColumn |
| Exclusion | $48,915 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 48915 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12226132 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10034000 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $60,439 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 466512 | Total |
| Program Services | 466512 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 220557 | Total |
| Program Services | 198501 | ProgramServices |
| Management And General | 22056 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5510257 | Total |
| Program Services | 4959231 | ProgramServices |
| Management And General | 551026 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114768 | Total |
| Program Services | 103291 | ProgramServices |
| Management And General | 11477 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 394458 | Total |
| Program Services | 355013 | ProgramServices |
| Management And General | 39445 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 393497 | Total |
| Program Services | 354147 | ProgramServices |
| Management And General | 39350 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34245 | Total |
| Management And General | 34245 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35701 | Total |
| Fundraising | 35701 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 85587 | Total |
| Program Services | 77028 | ProgramServices |
| Management And General | 8559 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 299428 | Total |
| Program Services | 269485 | ProgramServices |
| Management And General | 29943 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86269 | Total |
| Program Services | 77642 | ProgramServices |
| Management And General | 8627 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 550338 | Total |
| Program Services | 495304 | ProgramServices |
| Management And General | 55034 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66916 | Total |
| Program Services | 60224 | ProgramServices |
| Management And General | 6692 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62519 | Total |
| Program Services | 56267 | ProgramServices |
| Management And General | 6252 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 137467 | Total |
| Program Services | 137467 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1025459 | Total |
| Program Services | 922913 | ProgramServices |
| Management And General | 102546 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 165668 | Total |
| Program Services | 149101 | ProgramServices |
| Management And General | 16567 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|
| PROGRAM EXPENSES | 1290840 | 1290840 | |
| YEARBOOK | 64791 | 64791 | |
| DEVELOPMENT AND ADVANCE | 33658 | 15429 | 18229 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11038935 | Total |
| Program Services | 10053186 | ProgramServices |
| Management And General | 931819 | ManagementAndGeneral |
| Fundraising | 53930 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38039 | BOY |
| EOY | 53489 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1374173 | BOY |
| EOY | 1475170 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2197603 | BOY |
| EOY | 1806338 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 96265 | BOY |
| EOY | 95055 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16426 | BOY |
| EOY | 16426 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 31479560 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 8304546 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23984455 | BOY |
| EOY | 23175014 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3731683 | BOY |
| EOY | 4129844 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31438644 | BOY |
| EOY | 30751336 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 693325 | BOY |
| EOY | 772528 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 213995 | BOY |
| EOY | 269113 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4450000 | BOY |
| EOY | 2700000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5357320 | BOY |
| EOY | 3741641 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22937898 | BOY |
| EOY | 24620008 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3143426 | BOY |
| EOY | 2389687 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26081324 | BOY |
| EOY | 27009695 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31438644 | BOY |
| EOY | 30751336 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1187197 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 276306 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -535132 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1256193 | OtherCostOrOtherBasis |
| Book Value | 1256193 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 26859383 | OtherCostOrOtherBasis |
| Depreciation | 5907233 | Depreciation |
| Book Value | 20952150 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2242428 | OtherCostOrOtherBasis |
| Depreciation | 1627744 | Depreciation |
| Book Value | 614684 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1121556 | OtherCostOrOtherBasis |
| Depreciation | 769569 | Depreciation |
| Book Value | 351987 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 23175014 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 12026698 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 276306 | NetUnrealizedGainsInvestments |
| Other Revenues | 67293 | OtherRevenues |
| Revenue Not Rptd F990 | 343599 | RevenueNotRptdF990 |
| Revenue Subtotal | 11683099 | RevenueSubtotal |
| Other Revenues Not Included | 543033 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 543033 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 12226132 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 11098327 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 102425 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 102425 | ExpensesNotRptdF990 |
| Expenses Subtotal | 10995902 | ExpensesSubtotal |
| Other Expenses Not Included | 43033 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 43033 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 11038935 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | LAKELAND CHRISTIAN SCHOOL, INC. OPERATES AS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE OF FLORIDA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT LIABILITIES IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE SCHOOLS TAX RETURNS FOR THE FISCAL YEARS 2010 TO 2012 ARE OPEN TO EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING COSTS 62,871. INKIND CONTRIBUTIONS 4,422. | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | PLEDGE WRITE-OFFS 500,000. NONCASH CONTRIBUTIONS 43,033. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING COSTS 62,871. PLEDGE WRITE-OFFS 24,250. BAD DEBT EXPENSE 10,882. INKIND EXPENSES 4,422. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | NONCASH CONTRIBUTIONS 43,033. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| Explanation | NEWSPAPER ADVERTISEMENTS AND SCHOOL HANDBOOK PROVIDES INFORMATION ON ADMISSION POLICY. ADMISSION IS NOT BASED ON RACE, COLOR OR ETHNIC ORIGIN. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOOSTER ENTERPRISES INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 MANSELL EXCHANGE WEST SUITE 3 | AddressLine1 |
| City | ALPHARETTA | City |
| State | GA | State |
| ZIP Code | 30022 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | BOOSTERTHON FUNDRAISER | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 75432 | GrossReceipts |
| Amount Retained By Contractor | 35701 | AmountRetainedByContractor |
| Net To Organization | 39731 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 75432 | TotalGrossReceipts |
| Total Retained By Contractors | 35701 | TotalRetainedByContractors |
| Total Net To Organization | 39731 | TotalNetToOrganization |
| Licensed States | AL | LicensedStates |
| Licensed States | GA | LicensedStates |
| Licensed States | MS | LicensedStates |
| Licensed States | FL | LicensedStates |
| Licensed States | NC | LicensedStates |
| Licensed States | VA | LicensedStates |
| Licensed States | TN | LicensedStates |
| Licensed States | TX | LicensedStates |
| Licensed States | SC | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | BOOSTERTHON | NameOfEvent1 |
| Gross Receipts Event1 | 75432 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 75432 | CharitableContributionsEvent1 |
| Other Direct Expenses Event1 | 10740 | OtherDirectExpensesEvent1 |
| Name Of Event2 | AUCTION | NameOfEvent2 |
| Gross Receipts Event2 | 110102 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 67069 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 43033 | GrossRevenueEvent2 |
| Non Cash Prizes Event2 | 43033 | NonCashPrizesEvent2 |
| Rent Facility Costs Event2 | 2108 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 1300 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 5690 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 185534 | GrossReceiptsTotal |
| Charitable Contributions Total | 142501 | CharitableContributionsTotal |
| Gross Revenue Total Events | 43033 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 43033 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 2108 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 1300 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 16430 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 62871 | DirectExpenseSummaryEvents |
| Net Income Summary | -19838 | NetIncomeSummary |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF FUNDRAISING PAYMENTS | Identifier |
| Return Reference | SCHEDULE G, PART I, LINE 2B, COLUMN (V) | ReturnReference |
| Explanation | THE BOOSTERTHON FUN RUN IS A UNIQUE SCHOOL FUNDING PROGRAM THAT STRENGTHENS SCHOOLS BY IMPACTING THE NEXT GENERATION THROUGH FITNESS, LEADERSHIP, AND CHARACTER. BOOSTERTHON TEAM MEMBERS ARE ON CAMPUS FOR APPROXIMATELY 10 DAYS WHERE THEY PROVIDE CHARACTER LESSONS TO STUDENTS, WHILE ENCOURAGING THEM TO GATHER PLEDGES FOR THE STUDENTS PARTICIPATION IN THE FUN RUN, WHICH IS THE CULMINATION OF THE EVENT. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | FINANCIAL AID FOR STUDENTS | TypeOfGrant |
| Number Of Recipients | 166 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 466512 | AmountOfNonCashAssistance |
| Method Of Valuation | CASH VALUE | MethodOfValuation |
| Description Of Non Cash Assistance | TUITION DISCOUNTS | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE ORGANIZATION USES A THIRD PARTY, FAMILY FINANCIAL NEEDS ASSESSMENT, TO ASSIST IN THE PROCESS OF SELECTING APPLICANTS FOR FINANCIAL AID. FINANCIAL AID PACKETS ARE FILLED OUT BY FAMILIES AND SENT IN TO THE THIRD PARTY FOR ANALYSIS. THE THIRD PARTY ASSESSES THE NEED BASED ON ALL THE APPLICANTS AND RESPONDS WITH RECOMMENDATIONS TO THE ORGANIZATION. THE FINANCE COMMITTEE MEETS AND ALLOCATES THE BUDGETED FINANCIAL AID TO THE PERCENTAGE OF FINANCIAL NEED BASED ON THE THIRD PARTY ASSESSMENT. | Explanation |
Schedule M IRS990ScheduleM
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | AUCTION ITEMS | Description |
| Number Of Contributions | 121 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 43033 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | STEVE SLIGH (DIRECTOR) AND MICHAEL SLIGH (HEADMASTER) ARE BROTHERS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE LAKELAND CHRISTIAN SCHOOL BOARD OF DIRECTORS ARE EACH EMAILED A COPY OF FORM 990 FOR THEIR REVIEW AND ASKED TO RESPOND IF THEY HAVE ANY COMMENTS OR CONCERNS. THE 990 IS ALSO REVIEWED BY THE HEADMASTER AND THE BUSINESS MANAGER BEFORE FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | AN INTERESTED PERSON HAS THE DUTY TO DISCLOSE ANY EXISTENCE OF FINANCIAL INTEREST AND ALL MATERIAL FACTS. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF THE CONFLICT IS DISCUSSED AND VOTED UPON. IF THERE IS REASONABLE CAUSE THAT SOMEONE HAS FAILED TO DISCLOSE A CONFLICT THEY WILL BE INFORMED AND BE AFFORDED AN OPPORTUNITY TO GIVE AN EXPLANATION. IF IT IS DETERMINED THAT THEY DID FAIL TO DISCLOSE A CONFLICT APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. PERIODIC REVIEWS WILL BE CONDUCTED TO ENSURE COMPLIANCE. | |
| FORM 990, PART VI, SECTION B, LINE 15A | EXECUTIVE SALARY ADJUSTMENTS ARE MADE AFTER DELIBERATION BY THE BOARD OF DIRECTORS IN EXECUTIVE SESSION AND THE CHANGES ARE COMMUNICATED TO THE EXECUTIVES BY THE BOARD CHAIR. SCOPE OF RESPONSIBILITIES AND PERFORMANCE ARE TAKEN INTO CONSIDERATION. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 9: | PLEDGE WRITE-OFFS/BAD DEBT -535,132. | CHANGES IN NET ASSETS OR FUND BALANCES: |
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