STRATEGY STUDIO / PUBLIC DATA EXPLORER

NAMPA CHRISTIAN SCHOOLS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NAMPA CHRISTIAN SCHOOLS INC (EIN 82-0226154)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-15
IRS object ID
202521359349303742
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-15T10:17:42-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN820476132PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RIPLEY DOORN & COMPANY PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1310 N BROADMORE WAYAddressLine1Txt
CityNAMPACityNm
State AbbreviationIDStateAbbreviationCd
ZIP83687ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN820226154EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NAMPA CHRISTIAN SCHOOLS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNAMPBusinessNameControlTxt
Phone2084668451PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111920 W FLAMINGO AVEAddressLine1Txt
CityNAMPACityNm
State AbbreviationIDStateAbbreviationCd
ZIP83651ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR GREG WILESPersonNm
Person TitleSUPERINTENDENTPersonTitleTxt
Phone2084668451PhoneNum
Signature2025-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDENNIS SMITH CPAPreparerPersonNm
PTINP00686208PTIN
Phone2084669264PhoneNum
Preparation2025-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR GREG WILESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111920 W FLAMINGO AVEAddressLine1Txt
CityNAMPACityNm
State AbbreviationIDStateAbbreviationCd
ZIP83651ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$11,821,952GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NAMPACHRISTIANSCHOOLS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1953FormationYr
Legal Domicile StateIDLegalDomicileStateCd
Activity Or MissionNAMPA CHRISTIAN SCHOOLS IS A NON-DENOMINATIONAL, BIBLICALLY BASED, LEARNING COMMUNITY THAT OFFERS EARLY CHILDHOOD, ELEMENTARY SCHOOL (K-5), MIDDLE SCHOOL (6-8), AND HIGH SCHOOL (9-12) PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee272TotalEmployeeCnt
Total Volunteers250TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,254,958PYContributionsGrantsAmt
CY Contributions Grants$1,415,753CYContributionsGrantsAmt
PY Program Service Revenue$9,524,188PYProgramServiceRevenueAmt
CY Program Service Revenue$9,576,442CYProgramServiceRevenueAmt
PY Investment Income$131,934PYInvestmentIncomeAmt
CY Investment Income$330,363CYInvestmentIncomeAmt
PY Other Revenue$364,909PYOtherRevenueAmt
CY Other Revenue$378,132CYOtherRevenueAmt
PY Total Revenue$11,275,989PYTotalRevenueAmt
CY Total Revenue$11,700,690CYTotalRevenueAmt
PY Grants And Similar Paid$54,700PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$48,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,531,300PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,187,718CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$115,501CYTotalFundraisingExpenseAmt
PY Other Expenses$2,691,899PYOtherExpensesAmt
CY Other Expenses$2,799,802CYOtherExpensesAmt
PY Total Expenses$8,277,899PYTotalExpensesAmt
CY Total Expenses$9,036,020CYTotalExpensesAmt
PY Revenues Less Expenses$2,998,090PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,664,670CYRevenuesLessExpensesAmt
Total Assets BOY$24,011,329TotalAssetsBOYAmt
Total Assets EOY$27,212,771TotalAssetsEOYAmt
Total Liabilities BOY$1,171,321TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,505,847TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$22,840,008NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$25,706,924NetAssetsOrFundBalancesEOYAmt
MissionNAMPA CHRISTIAN SCHOOLS IS A NON-DENOMINATIONAL, BIBLICALLY BASED, LEARNING COMMUNITY THAT OFFERS EARLY CHILDHOOD, ELEMENTARY SCHOOL (K-5), MIDDLE SCHOOL (6-8), AND HIGH SCHOOL (9-12) PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$7,572,322ExpenseAmt
Revenue$9,576,442RevenueAmt
DescNAMPA CHRISTIAN SCHOOLS PROVIDED EARLY CHILDHOOD, ELEMENTARY SCHOOL, MIDDLE SCHOOL, AND HIGH SCHOOL EDUCATION PROGRAMS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$48,500ExpenseAmt
Grant$48,500GrantAmt
DescNAMPA CHRISTIAN SCHOOLS PROVIDED HIGHER EDUCATION SCHOLARSHIPS FUNDED BY EARNINGS FROM THE PROUD SCHOLARSHIP ENDOWMENT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$7,620,822TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document42IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee272EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAMY HENNEPersonNm
Phone2084668451PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111920 W FLAMINGO AVEAddressLine1Txt
CityNAMPACityNm
State AbbreviationIDStateAbbreviationCd
ZIP83651ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DR GREG WILES
SUPERINTENDE40.00Yes (X)$141,027$0$21,322
GREG MATSON
PRESIDENT1.00Yes (X)$0$0$0Yes (X)
SCOTT DEN HARTOG
VICE PRESIDE1.00Yes (X)$0$0$0Yes (X)
CHIP KINZLER
TREASURER1.00Yes (X)$0$0$0Yes (X)
RYAN BROWN
SECRETARY1.00Yes (X)$0$0$0Yes (X)
LUKE SHELLENBERGER
TRUSTEE1.00$0$0$0Yes (X)
LESLIE VANDER SCHAAF
TRUSTEE1.00$0$0$0Yes (X)
PETE DOORNENBAL
TRUSTEE1.00$0$0$0Yes (X)
MARC TAYLOR
TRUSTEE1.00$0$0$0Yes (X)
MARK HILTY
TRUSTEE1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$141,027TotalReportableCompFromOrgAmt
Total Other Compensation$21,322TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$454,631FundraisingAmt
Government Grants$195,073GovernmentGrantsAmt
All Other Contributions$766,049AllOtherContributionsAmt
Noncash Contributions$109,908NoncashContributionsAmt
Total Contributions$1,415,753TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES611110$8,560,420$8,560,420
STUDENT ACTIVITIES611110$543,069$543,069
FOOD SERVICES611110$318,012$318,012
ATHLETIC EVENTS611110$140,133$140,133
MISCELLANEOUS611110$14,808$14,808
FieldValueIRS element (for citing)
Total Program Service Revenue$9,576,442TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$324,587TotalRevenueColumnAmt
Exclusion$324,587ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$52,640RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$52,640RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$52,640TotalRevenueColumnAmt
Exclusion$52,640ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$10,500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$4,724OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$5,776OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,776TotalRevenueColumnAmt
Related Or Exempt Func Income$5,776RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$442,030FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$454,631ContriRptFundraisingEventAmt
Fundraising Direct Expenses$116,538FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$325,492TotalRevenueColumnAmt
Exclusion$325,492ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,700,690TotalRevenueColumnAmt
Related Or Exempt Func Income$9,582,218RelatedOrExemptFuncIncomeAmt
Exclusion$702,719ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$48,500TotalAmt
Program Services$48,500ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$164,996TotalAmt
Program Services$59,399ProgramServicesAmt
Management And General$82,498ManagementAndGeneralAmt
Fundraising$23,099FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,232,743TotalAmt
Program Services$3,484,548ProgramServicesAmt
Management And General$704,576ManagementAndGeneralAmt
Fundraising$43,619FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$109,728TotalAmt
Program Services$91,109ProgramServicesAmt
Management And General$17,719ManagementAndGeneralAmt
Fundraising$900FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,359,848TotalAmt
Program Services$1,109,485ProgramServicesAmt
Management And General$232,784ManagementAndGeneralAmt
Fundraising$17,579FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$320,403TotalAmt
Program Services$258,587ProgramServicesAmt
Management And General$57,126ManagementAndGeneralAmt
Fundraising$4,690FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$30,863TotalAmt
Management And General$30,863ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$11,963TotalAmt
Program Services$5,382ProgramServicesAmt
Management And General$6,483ManagementAndGeneralAmt
Fundraising$98FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,813TotalAmt
Management And General$600ManagementAndGeneralAmt
Fundraising$9,213FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$230,521TotalAmt
Program Services$64,954ProgramServicesAmt
Management And General$150,795ManagementAndGeneralAmt
Fundraising$14,772FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$154,921TotalAmt
Program Services$154,921ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$25,573TotalAmt
Program Services$25,573ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$304TotalAmt
Program Services$304ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$500,334TotalAmt
Program Services$500,334ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$119,997TotalAmt
Program Services$119,997ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
STUDENT ACTIVITIES$612,188$612,188
INSTRUCTIONAL SUPPLIES$403,475$403,475
FOOD SERVICE$209,025$209,025
MAINTENANCE AND REPAIRS$205,163$205,163

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$285,662TotalAmt
Program Services$267,878ProgramServicesAmt
Management And General$16,253ManagementAndGeneralAmt
Fundraising$1,531FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,036,020TotalAmt
Program Services$7,620,822ProgramServicesAmt
Management And General$1,299,697ManagementAndGeneralAmt
Fundraising$115,501FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$93,172BOYAmt
EOY-$107,523EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,093,609BOYAmt
EOY$7,528,422EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$280,580BOYAmt
EOY$215,476EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,381BOYAmt
EOY$23,657EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$90,022BOYAmt
EOY$40,344EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$23,572,154LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,414,143LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$16,626,811BOYAmt
EOY$17,158,011EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,951,764BOYAmt
EOY$2,138,614EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$60,334BOYAmt
EOY$215,770EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,011,329BOYAmt
EOY$27,212,771EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$514,477BOYAmt
EOY$559,941EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$565,715BOYAmt
EOY$622,942EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$91,129BOYAmt
EOY$322,964EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,171,321BOYAmt
EOY$1,505,847EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$20,299,043BOYAmt
EOY$22,475,282EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,540,965BOYAmt
EOY$3,231,642EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,840,008BOYAmt
EOY$25,706,924EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,011,329BOYAmt
EOY$27,212,771EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$2,664,670ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$202,246NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

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

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,859,630BeginningYearBalanceAmt
Contributions$95,569ContributionsAmt
Investment Earnings Or Losses$233,814InvestmentEarningsOrLossesAmt
Grants Or Scholarships-$48,500GrantsOrScholarshipsAmt
End Year Balance$2,140,513EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,739,435BeginningYearBalanceAmt
Contributions$2,000ContributionsAmt
Investment Earnings Or Losses$183,676InvestmentEarningsOrLossesAmt
Grants Or Scholarships$49,700GrantsOrScholarshipsAmt
Other Expenditures$15,780OtherExpendituresAmt
End Year Balance$1,859,631EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,114,350BeginningYearBalanceAmt
Contributions$50,000ContributionsAmt
Investment Earnings Or Losses-$370,891InvestmentEarningsOrLossesAmt
Grants Or Scholarships$35,000GrantsOrScholarshipsAmt
Other Expenditures$19,024OtherExpendituresAmt
End Year Balance$1,739,435EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,612,595BeginningYearBalanceAmt
Contributions$165,927ContributionsAmt
Investment Earnings Or Losses$398,258InvestmentEarningsOrLossesAmt
Grants Or Scholarships$45,000GrantsOrScholarshipsAmt
Other Expenditures$17,430OtherExpendituresAmt
End Year Balance$2,114,350EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,628,178BeginningYearBalanceAmt
Investment Earnings Or Losses$36,572InvestmentEarningsOrLossesAmt
Grants Or Scholarships$39,115GrantsOrScholarshipsAmt
Other Expenditures$13,040OtherExpendituresAmt
End Year Balance$1,612,595EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.18920BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.52770PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.28310TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,791,975OtherCostOrOtherBasisAmt
Book Value$3,791,975BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,450,463OtherCostOrOtherBasisAmt
Depreciation$5,422,164DepreciationAmt
Book Value$12,028,299BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,329,716OtherCostOrOtherBasisAmt
Depreciation$991,979DepreciationAmt
Book Value$1,337,737BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$17,158,011TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LEASE LIABILITY$215,770
MEDICAL RETIREMENT PAYABLE$107,194
FieldValueIRS element (for citing)
Total Liability$322,964TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 2, PART V, LINE 4FormAndLineReferenceDesc
ExplanationTHE SCHOOL'S ENDOWMENT CONSISTS OF THREE FUNDS. THE ENDOWMENT FUNDS HAVE BEEN RESTRICTED FOR THE PURPOSE OF HIGHER EDUCATION SCHOLARSHIPS, FINANCIAL AID, AND EMPLOYEE COMPENSATION.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3THE POLICY IS PUBLISHED ON ITS WEBSITE AND PUBLICIZED THROUGH A PAMPHLET THE SCHOOL GIVES TO PROSPECTIVE STUDENTS AND PARENTS.
SCHEDULE E, LINE 66A: RECEIVED EANS GRANT FROM IDAHO DEPARTMENT OF EDUCATION.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GALAEvent1Nm
Gross Receipts Event1$488,567GrossReceiptsEvent1Amt
Charitable Contri Event1$454,631CharitableContriEvent1Amt
Gross Revenue Event1$33,936GrossRevenueEvent1Amt
Other Direct Expenses Event1$33,936OtherDirectExpensesEvent1Amt
Event2AUCTIONEvent2Nm
Gross Receipts Event2$169,019GrossReceiptsEvent2Amt
Gross Revenue Event2$169,019GrossRevenueEvent2Amt
Food And Beverage Event2$3,791FoodAndBeverageEvent2Amt
Entertainment Event2$1,541EntertainmentEvent2Amt
Other Direct Expenses Event2$31,472OtherDirectExpensesEvent2Amt
Other Events Total4OtherEventsTotalCnt
Gross Receipts Other Events$239,075GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$239,075GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$45,798OthDirectExpnssOtherEventsAmt
Gross Receipts Total$896,661GrossReceiptsTotalAmt
Charitable Contributions Tot$454,631CharitableContributionsTotAmt
Gross Revenue Total Events$442,030GrossRevenueTotalEventsAmt
Food And Beverage Total Events$3,791FoodAndBeverageTotalEventsAmt
Entertainment Total Events$1,541EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$111,206OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$116,538DirectExpenseSummaryEventsAmt
Net Income Summary$325,492NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

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

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient38RecipientCnt
Cash Grant$48,500CashGrantAmt
Valuation Method UsedCASHValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationSCHOLARSHIPS ARE AWARDED FOR COLLEGE TUITION. SCHOLARSHIP CHECKS ARE MADE PAYABLE TO BOTH THE RECIPIENT AND THE COLLEGE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDR GREG WILESPersonNm
TitleSUPERINTENDENTTitleTxt
Base Compensation Filing Org$141,027BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org$5,634DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org$15,688NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$162,349TotalCompensationFilingOrgAmt

Schedule M IRS990ScheduleM

Real Estate Commercial RealEstateCommercialGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$80,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesEXPERT OPINIONMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescVARIOUSDesc
Contribution43ContributionCnt
Noncash Contributions Rpt F990$29,908NoncashContributionsRptF990Amt
Method Of Determining RevenuesTHRIFT STORE VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE M, PAGE 2, PART IIFormAndLineReferenceDesc
ExplanationPART I, COLUMN B, LINES 16 AND 25. NAMPA CHRISTIAN SCHOOLS REPORTS THE NUMBER OF NON-CASH CONTRIBUTIONS RECEIVED IN PART I, COLUMN (B).ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6MEMBERSHIP OF THE SCHOOL SHALL BE AVAILABLE TO TWO CLASSES: (1) THE PARENT OR LEGAL GUARDIAN CLASS (2) THE HIGH SCHOOL GRADUATE AND THE PARENT OR LEGAL GUARDIAN OF THE FORMER CLASS
FORM 990, PAGE 6, PART VI, LINE 7ATHE MEMBERS ELECT THE MEMBERS OF THE BOARD OF TRUSTEES AT AN ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF THE FORM 990 WILL BE EMAILED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. GREG WILES, THE SCHOOL'S SUPERINTENDENT WILL REVIEW THE FORM 990 AND RELATED SCHEDULES IN DETAIL BEFORE IT IS FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE SCHOOL'S CONFLICT OF INTEREST POLICY IS ENFORCED BY REQUIRING ALL TRUSTEES, PRINCIPAL OFFICERS, AND MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS TO DISCLOSE ANY FINANCIAL INTEREST THAT MAY RESULT IN A CONFLICT OF INTEREST. EACH TRUSTEE, PRICIPAL OFFICER, AND MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS IS REQUIRED TO ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY (2) HAS READ AND UNDERSTANDS THE POLICY (3) HAS AGREED TO COMPLY WITH THE POLICY, AND (4) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF THE GOVERNING BOARD OR COMMITTEE DETERMINES THAT A MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
FORM 990, PAGE 6, PART VI, LINE 15ATHE COMPENSATION OF THE SCHOOL'S SUPERINTENDENT IS DETERMINED BY A PERSONNEL COMMITTEE MADE UP OF MEMBERS OF THE BOARD OF TRUSTEES. THE COMMITTEE CONSIDERS THE COMPENSATION OF SUPERINTENDENTS AT OTHER SCHOOL DISTRICTS OF A SIMILAR SIZE WHEN DETERMINING COMPENSATION LEVELS. SALARY SURVEYS ARE PERFORMED PERIODICALLY TO PROVIDE COMPARABLE SALARY DATA FOR THE SUPERINTENDENT POSITION. THE ENTIRE BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION FOR THE SUPERINTENDENT ANNUALLY. EXCEPT FOR THE SUPERINTENDENT, THE SCHOOL DOES NOT HAVE ANY OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES.
FORM 990, PAGE 6, PART VI, LINE 19THE SCHOOL'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND OTHER POLICIES ARE AVAILABLE FOR INSPECTIONS UPON REQUEST. THE DOCUMENTS ARE LOCATED AT NAMPA CHRISTIAN SCHOOLS, 11920 W FLAMINGO AVE, NAMPA, IDAHO, 83651.
FORM 990, PART XI, LINE 9DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 0 LOSS ON SALE OF ASSET 0 DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 0 LOSS ON SALE OF ASSET 0