LIVING WORD CHRISTIAN SCHOOL: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LIVING WORD CHRISTIAN SCHOOL (EIN 43-1775017)
- Tax period
- 2011-08-01 to 2012-07-31
- Filed
- 2012-12-21
- IRS object ID
- 201233569349300213
- Schema version
- 2011v1.2
- 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 L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-12-21T10:37:15-06:00 | Timestamp |
| Tax Period End Date | 2012-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431064657 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOTZ DEAL & CO | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2011-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431775017 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING WORD CHRISTIAN SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIVI | NameControl |
| Phone | 6362945922 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TERRY MATEJKA | Name |
| Title | BOARD CHAIRMAN | Title |
| Phone | 6362945922 | Phone |
| Date Signed | 2012-12-17 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DALE C BROWN CPA | Name |
| PTIN | P00127340 | PTIN |
| Phone | 6369462800 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | TERRY MATEJKA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 5276940 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LWCS.US | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1997 | YearFormation |
| State Legal Domicile | MO | StateLegalDomicile |
| Activity Or Mission Description | INTER-DENOMINATIONAL CHRISTIAN SCHOOL | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 148 | TotalNbrEmployees |
| Total Nbr Volunteers | 750 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 131013 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 114059 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4261911 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4931047 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 7891 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1525 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 170124 | OtherRevenuePriorYear |
| Other Revenue Current Year | 150136 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4570939 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5196767 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 396838 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 480110 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2388732 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2625682 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1476559 | OtherExpensePriorYear |
| Other Expenses Current Year | 1606522 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4262129 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4712314 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 308810 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 484453 | RevenuesLessExpensesCY |
| Total Assets BOY | 10001886 | TotalAssetsBOY |
| Total Assets EOY | 9843398 | TotalAssetsEOY |
| Total Liabilities BOY | 5491411 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 4848470 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4510475 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4994928 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF LIVING WORD CHRISTIAN SCHOOLS IS TO ASSIST CHRISTIAN PARENTS IN EQUIPPING STUDENTS WITH A CHRIST-CENTERED EDUCATION, EMPOWERING THEM TO IMPACT THE WORLD FOR THE GLORY OF GOD. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3341433 | Expense |
| Revenue | 4518673 | Revenue |
| Description | 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 464 FAMILIES WITH APPROXIMATELY 705 STUDENTS ENROLLED. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 115886 | Expense |
| Revenue | 221415 | Revenue |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 311252 | Expense |
| Revenue | 208010 | Revenue |
| Description | STUDENT ACTIVITIES INCLUDE THE SPORTS PROGRAMS, FINE ARTS, FIELD TRIPS, 8TH GRADE TRIP, SENIOR TRIP, YEARBOOK, STUDENT GOVERNMENT DANCES, AND OTHER NON-ACADEMIC EVENTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 3768571 | 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 | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | 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 | 0 | 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 | 1 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 154 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 148 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | 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 | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| 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 | CYNTHIA BOAZ | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6362945922 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1215 TOM GINNEVER AVE | AddressLine1 |
| City | OFALLON | City |
| State | MO | State |
| ZIP Code | 63366 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| TERRY MATEJKA | |||||
| CHAIRMAN | 5.00 | X | 0 | 0 | 0 |
| MATT PAHDE | |||||
| VICE CHAIR | 10.00 | X | 0 | 0 | 0 |
| JEFF THORNHILL | |||||
| FINANCE COMMITTEE CHAIR | 5.00 | X | 0 | 0 | 0 |
| SCOTT DRACHNIK | |||||
| ADVANCEMENT COMMEITTE CHAIR | 5.00 | X | 0 | 0 | 0 |
| JOHN HOOKER | |||||
| FACILITIES COMMITTEE CHAIR | 5.00 | X | 0 | 0 | 0 |
| BRUCE MUNHOLAND | |||||
| POLICY | 5.00 | X | 0 | 0 | 0 |
| BRYAN AYRES | |||||
| MEMBER | 10.00 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | 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 | 49762 | FundraisingEvents |
| Government Grants | 10957 | GovernmentGrants |
| All Other Contributions | 53340 | AllOtherContributions |
| Noncash Contributions | 10786 | NoncashContributions |
| Total Contributions | 114059 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611710 | 4508520 | 4508520 |
| STUDENT ACTIVITIES | 611710 | 208010 | 208010 |
| HOT LUNCH | 611600 | 165840 | 165840 |
| STUDENT FEES | 611710 | 39682 | 39682 |
| BOOK FEES | 611710 | 6796 | 6796 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2199 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2199 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4931047 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1419 | TotalRevenueColumn |
| Exclusion | $1,419 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 55575 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 55575 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 55575 | TotalRevenueColumn |
| Exclusion | $55,575 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1578 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1472 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 106 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 106 | TotalRevenueColumn |
| Related Or Exempt Function Income | 106 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 156317 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 49762 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 78701 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 77616 | TotalRevenueColumn |
| Exclusion | $77,616 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PARKING | 611600 | 12990 | 12990 |
| MISCELLANEOUS INCOME | 611600 | 3955 | 3955 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 16945 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5196767 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4948098 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $134,610 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 480110 | Total |
| Program Services | 480110 | ProgramServices |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2198462 | Total |
| Program Services | 1718408 | ProgramServices |
| Management And General | 480054 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 263525 | Total |
| Program Services | 183118 | ProgramServices |
| Management And General | 80407 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 163695 | Total |
| Program Services | 131458 | ProgramServices |
| Management And General | 32237 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12589 | Total |
| Management And General | 12589 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16778 | Total |
| Management And General | 16778 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116411 | Total |
| Program Services | 68383 | ProgramServices |
| Management And General | 48028 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37386 | Total |
| Program Services | 26170 | ProgramServices |
| Management And General | 11216 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 261558 | Total |
| Program Services | 195823 | ProgramServices |
| Management And General | 65735 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148914 | Total |
| Program Services | 134023 | ProgramServices |
| Management And General | 14891 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 290759 | Total |
| Program Services | 259516 | ProgramServices |
| Management And General | 31243 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8879 | Total |
| Program Services | 7991 | ProgramServices |
| Management And General | 888 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| STUDENT ACTIVITIES | 311252 | 311252 | |
| REPAIRS AND MAINTENANCE | 145051 | 145051 | |
| HOT LUNCH EXPENSE | 115886 | 115886 | |
| TEXTBOOKS | 77880 | 77880 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63179 | Total |
| Program Services | 58553 | ProgramServices |
| Management And General | 4626 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4712314 | Total |
| Program Services | 3768571 | ProgramServices |
| Management And General | 943743 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 252964 | BOY |
| EOY | 444792 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 540568 | BOY |
| EOY | 338794 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34940 | BOY |
| EOY | 25837 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 84402 | BOY |
| EOY | 105287 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 11131349 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2236171 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9052151 | BOY |
| EOY | 8895178 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36861 | BOY |
| EOY | 33510 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10001886 | BOY |
| EOY | 9843398 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 191067 | BOY |
| EOY | 208140 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 544823 | BOY |
| EOY | 525798 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4123877 | BOY |
| EOY | 3989187 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 631644 | BOY |
| EOY | 125345 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5491411 | BOY |
| EOY | 4848470 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4472527 | BOY |
| EOY | 4946848 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37948 | BOY |
| EOY | 48080 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4510475 | BOY |
| EOY | 4994928 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10001886 | BOY |
| EOY | 9843398 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 484453 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 | 2488305 | OtherCostOrOtherBasis |
| Book Value | 2488305 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8239363 | OtherCostOrOtherBasis |
| Depreciation | 2038239 | Depreciation |
| Book Value | 6201124 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 403681 | OtherCostOrOtherBasis |
| Depreciation | 197932 | Depreciation |
| Book Value | 205749 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8895178 | TotalOfBookValueLandBuildings |
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 | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE DISCRIMINATORY POLICY IS STATED AND KNOWN THROUGH THE WEBSITE, ADMISSIONS APPLICATION, NEWSLETTERS AND MARKETING INTERNALLY AND EXTERNALLY. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | E-RATE AND TITLE II FUNDS |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 97595 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 49762 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 47833 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 4796 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 6316 | OtherDirectExpensesEvent1 |
| Name Of Event2 | GOLF TOURNAMENT | NameOfEvent2 |
| Gross Receipts Event2 | 16440 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 16440 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 7854 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 2757 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 875 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 2 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 19369 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 19369 | GrossRevenueOtherEvents |
| Food And Beverage Other Events | 6630 | FoodAndBeverageOtherEvents |
| Other Direct Expenses Other Events | 471 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 133404 | GrossReceiptsTotal |
| Charitable Contributions Total | 49762 | CharitableContributionsTotal |
| Gross Revenue Total Events | 83642 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 7854 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 14183 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 7662 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 29699 | DirectExpenseSummaryEvents |
| Net Income Summary | 53943 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance |
|---|---|---|---|
| FINANCIAL ASSISTANCE GRANTS | 118 | 448569 | 0 |
| TEACHER DISCOUNTS | 30 | 31541 | 0 |
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: 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Written Policy Re T And E Expenses | 0 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | EACH OF THE PRINCIPALS HAVE A DISCRETIONARY SPENDING ACCOUNT. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | COLLEEN PAHDE | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | COLLEEN PAHDE IS THE WIFE OF MATT PAHDA, BOARD MEMBER | Relationship |
| Amount Of Transaction | 5555 | AmountOfTransaction |
| Description Of Transaction | SALARY | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 35506 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | OPINIONS OF EXPERTS | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1454 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | EQUIPMENT | Description |
| Number Of Contributions | 3 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 7725 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | OPINIONS OF EXPERTS | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 | THE PROCESS ON THE COMMITTEE ASSUMING RESPONSIBILITY FOR OVERSIGHT OF REVIEWED FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEAR. |
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