LIVING WORD CHRISTIAN SCHOOL: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- LIVING WORD CHRISTIAN SCHOOL (EIN 43-1775017)
- Tax period
- 2009-08-01 to 2010-07-31
- Filed
- 2011-02-10
- IRS object ID
- 201130419349300808
- Schema version
- 2009v1.4
- 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 O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-10T13:59:27-06:00 | Timestamp |
| Tax Period End Date | 2010-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2009-08-01 | 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 | 6369781680 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1145 TOM GINNEVER | AddressLine1 |
| City | OFALLON | City |
| State | MO | State |
| ZIP Code | 63366 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Robert F Arthur Jr | Name |
| Title | BOARD CHAIRMAN | Title |
| Phone | 6369781680 | Phone |
| Date Signed | 2011-01-28 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DALE C BROWN | Name |
| Phone | 6369462800 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ROBERT F ARTHUR JR | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1145 TOM GINNEVER | AddressLine1 |
| City | OFALLON | City |
| State | MO | State |
| ZIP Code | 63366 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4438756 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| 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 | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 133 | TotalNbrEmployees |
| Total Nbr Volunteers | 750 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 132967 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 98836 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3122971 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3890903 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -25488 | InvestmentIncomePriorYear |
| Investment Income Current Year | -16972875 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 122867 | OtherRevenuePriorYear |
| Other Revenue Current Year | 146219 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3353317 | TotalRevenuePriorYear |
| Total Revenue Current Year | -12836917 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 315066 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1975980 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2169717 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1496845 | OtherExpensePriorYear |
| Other Expenses Current Year | 1458661 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3472825 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3943444 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -119508 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -16780361 | RevenuesLessExpensesCY |
| Total Assets BOY | 26895630 | TotalAssetsBOY |
| Total Assets EOY | 9854639 | TotalAssetsEOY |
| Total Liabilities BOY | 5819248 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5652974 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 21076382 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4201665 | 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 | 2805305 | Expense |
| Revenue | 3687593 | 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 372 FAMILIES WITH APPROXIMATELY 640 STUDENTS ENROLLED. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 88288 | Expense |
| Revenue | 159385 | 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 | 259137 | Expense |
| Revenue | 197405 | 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 | 3152730 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | 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 | 0 | ScheduleORequired |
| Number Forms Transmitted With1096 | 14 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 133 | 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 9 | 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 | 0 | 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 | 6369781680 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1145 TOM GINNEVER | 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 (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| Robert ARTHUR | |||||
| CHAIRMAN | 5.00 | X | 0 | 0 | 0 |
| MIKE NORWIN | |||||
| Vice CHAIr | 4.00 | X | 0 | 0 | 0 |
| JOHN WAGNER | |||||
| FACILITIES COMMITTEE CHA | 2.50 | X | 0 | 0 | 0 |
| SCOTT WILSON | |||||
| Member | 2.00 | X | 0 | 0 | 0 |
| Bruce Munholand | |||||
| Marketing Committee Chai | 3.00 | X | 0 | 0 | 0 |
| Terry Matejka | |||||
| Operation Committee Chai | 4.00 | X | 0 | 0 | 0 |
| Matt Pahde | |||||
| Communication Committee | 2.00 | X | 0 | 0 | 0 |
| Jeff Thornhill | |||||
| Financial Committee Chai | 2.00 | 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 | 22006 | FundraisingEvents |
| All Other Contributions | 76830 | AllOtherContributions |
| Noncash Contributions | 13500 | NoncashContributions |
| Total Contributions | 98836 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611710 | 3569487 | 3569487 |
| Student Activities | 611710 | 197405 | 197405 |
| HOT LUNCH | 611600 | 119340 | 119340 |
| Student Fees | 611710 | 2885 | 2885 |
| Book Fees | 611710 | 1786 | 1786 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3890903 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 688 | TotalRevenueColumn |
| Exclusion | $688 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 38780 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 38780 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 38780 | TotalRevenueColumn |
| Exclusion | $38,780 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 263000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 17236563 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -16973563 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -16973563 | TotalRevenueColumn |
| Related Or Exempt Function Income | 123916 | RelatedOrExemptFunctionIncome |
| Exclusion | -$17,097,479 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 116985 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 22006 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 39110 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 77875 | TotalRevenueColumn |
| Exclusion | $77,875 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Miscellaneous Income | 611600 | 9666 | 9666 |
| Vending Machine | 611600 | 4887 | 4887 |
| Parking | 611600 | 4760 | 4760 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10251 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10251 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 29564 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -12836917 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4044383 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$16,980,136 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 315066 | Total |
| Program Services | 315066 | ProgramServices |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2000602 | Total |
| Program Services | 1613300 | ProgramServices |
| Management And General | 387302 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15535 | Total |
| Program Services | 7760 | ProgramServices |
| Management And General | 7775 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 153580 | Total |
| Program Services | 122645 | ProgramServices |
| Management And General | 30935 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6150 | Total |
| Management And General | 6150 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6366 | Total |
| Management And General | 6366 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4391 | Total |
| Management And General | 4391 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1260 | Total |
| Management And General | 1260 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20699 | Total |
| Management And General | 20699 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 129739 | Total |
| Program Services | 72961 | ProgramServices |
| Management And General | 56778 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19636 | Total |
| Program Services | 13745 | ProgramServices |
| Management And General | 5891 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110103 | Total |
| Program Services | 59216 | ProgramServices |
| Management And General | 50887 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 264672 | Total |
| Program Services | 238205 | ProgramServices |
| Management And General | 26467 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 250872 | Total |
| Program Services | 222769 | ProgramServices |
| Management And General | 28103 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6984 | Total |
| Program Services | 6286 | ProgramServices |
| Management And General | 698 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| STUDENT ACTIVITIES | 259137 | 259137 | |
| Repairs and Maintenance | 139435 | 139435 | |
| HOT LUNCH PROGRAM | 88288 | 88288 | |
| TEXTBOOKS | 80164 | 80164 | |
| Staff Development | 22555 | 20502 | 2053 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48210 | Total |
| Program Services | 32686 | ProgramServices |
| Management And General | 15524 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3943444 | Total |
| Program Services | 3152730 | ProgramServices |
| Management And General | 790714 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 96032 | BOY |
| EOY | 26523 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 413937 | BOY |
| EOY | 580044 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28228 | BOY |
| EOY | 32577 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53385 | BOY |
| EOY | 97870 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 10753709 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1676296 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9163006 | BOY |
| EOY | 9077413 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17097479 | BOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43563 | BOY |
| EOY | 40212 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26895630 | BOY |
| EOY | 9854639 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87266 | BOY |
| EOY | 95980 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 821270 | BOY |
| EOY | 821098 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4321027 | BOY |
| EOY | 4223219 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 589685 | BOY |
| EOY | 512677 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5819248 | BOY |
| EOY | 5652974 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21071382 | BOY |
| EOY | 4195465 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
| EOY | 6200 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21076382 | BOY |
| EOY | 4201665 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26895630 | BOY |
| EOY | 9854639 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 2478930 | OtherCostOrOtherBasis |
| Book Value | 2478930 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7941786 | OtherCostOrOtherBasis |
| Depreciation | 1594585 | Depreciation |
| Book Value | 6347201 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 332993 | OtherCostOrOtherBasis |
| Depreciation | 81711 | Depreciation |
| Book Value | 251282 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 9077413 | 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 |
| Pub Via Broadcast Media Expln | The discriminatory policy is stated and known through the website, admissions application, newsletters and marketing internally and externally. | PubViaBroadcastMediaExpln |
| 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 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Auction | NameOfEvent1 |
| Gross Receipts Event1 | 73712 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 17571 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 56141 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 4038 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 9847 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Booster Golf Tournament | NameOfEvent2 |
| Gross Receipts Event2 | 18878 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 4435 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 14443 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 4857 | RentFacilityCostsEvent2 |
| Other Direct Expenses Event2 | 1255 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 6 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 46401 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 0 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 46401 | GrossRevenueOtherEvents |
| Rent Facility Costs Other Events | 0 | RentFacilityCostsOtherEvents |
| Other Direct Expenses Other Events | 19113 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 138991 | GrossReceiptsTotal |
| Charitable Contributions Total | 22006 | CharitableContributionsTotal |
| Gross Revenue Total Events | 116985 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 4857 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 4038 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 30215 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 39110 | DirectExpenseSummaryEvents |
| Net Income Summary | 77875 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| Financial Assistance Grants | 145 | 301471 |
| Teacher Discounts | 45 | 13595 |
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 awarded 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 III Form990ScheduleLPartIII (2 entries)
| Name Of Interested PersonNameOfInterestedPerson | Relationship With OrganizationRelationshipWithOrganization | Amount Of GrantAmountOfGrant |
|---|---|---|
| Scott Wilson | Scott Wilson is a Board Member | 5030 |
| John Wagner | John Wagner is a board member | 4482 |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|
| Bob Arthur | ||
| Bob arthur is the chairman of the Board of Directors | Bob Arthur, the chairman of the Board's wife is employed by the school as a teacher. | 0 |
| Matt Dillon | ||
| Matt Dillon is a teacher at the school | Matt Dillon, a teacher at the school, has the lawn mowing contract for the school. He is the sole owner of the business. | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | 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 A, line 8b | A Board Member sits on each committee and gives a verbal report at the Board Meetings. |
| 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 | Updated Conflict of Interest forms are received as part of the new hire packet and at the annual staff in-service orientation at the start of school. The conflict of interest disclosures are then reviewed and any conflicts are reported to the Finance Committee. |
| Form 990, Part VI, Section B, line 15 | The board empowers the administration to determine salaries and negotiate yearly contracts. |
| Form 990, Part VI, Section C, line 19 | The organizations financial statements, governing documents, and conflict of interest policy are made available to the public upon request. |
| FORM 990, PART XI, LINE 2C | The process has not changed from prior years. |
| FORM 990, PART VIII, LINE 7C The Organization redeemed all shares in a partnership that became Worthless. |
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