STRATEGY STUDIO / PUBLIC DATA EXPLORER

NAMPA CHRISTIAN SCHOOLS INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
NAMPA CHRISTIAN SCHOOLS INC (EIN 82-0226154)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-16
IRS object ID
202211369349306811
Schema version
2020v4.0
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)
Return2022-05-16T11:40:14-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

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 Line11140 S ALLANTE AVEAddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP837091676ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

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
Signature2022-05-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDR GREGPersonFirstNm
Person LastWILESPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPERRY OBENDORF CPAPreparerPersonNm
PTINP00014471PTIN
Phone2083750550PhoneNum
Preparation2022-05-16PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$7,742,188GrossReceiptsAmt
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 Employee205TotalEmployeeCnt
Total Volunteers250TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,217,406PYContributionsGrantsAmt
CY Contributions Grants$1,112,479CYContributionsGrantsAmt
PY Program Service Revenue$5,385,348PYProgramServiceRevenueAmt
CY Program Service Revenue$6,117,671CYProgramServiceRevenueAmt
PY Investment Income$65,124PYInvestmentIncomeAmt
CY Investment Income$49,724CYInvestmentIncomeAmt
PY Other Revenue$257,411PYOtherRevenueAmt
CY Other Revenue$395,121CYOtherRevenueAmt
PY Total Revenue$6,925,289PYTotalRevenueAmt
CY Total Revenue$7,674,995CYTotalRevenueAmt
PY Grants And Similar Paid$39,115PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$45,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,658,234PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,988,424CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$271,759CYTotalFundraisingExpenseAmt
PY Other Expenses$1,747,061PYOtherExpensesAmt
CY Other Expenses$1,808,835CYOtherExpensesAmt
PY Total Expenses$5,444,410PYTotalExpensesAmt
CY Total Expenses$5,842,259CYTotalExpensesAmt
PY Revenues Less Expenses$1,480,879PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,832,736CYRevenuesLessExpensesAmt
Total Assets BOY$18,055,795TotalAssetsBOYAmt
Total Assets EOY$20,234,883TotalAssetsEOYAmt
Total Liabilities BOY$4,007,148TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,962,213TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,048,647NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$16,272,670NetAssetsOrFundBalancesEOYAmt
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$4,790,012ExpenseAmt
Revenue$6,117,671RevenueAmt
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$45,000ExpenseAmt
Grant$45,000GrantAmt
DescNAMPA CHRISTIAN SCHOOLS PROVIDED HIGHER EDUCATION SCHOLARSHIPS FUNDED BY EARNINGS FROM THE PROUD SCHOLARSHIP ENDOWMENT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$4,835,012TotalProgramServiceExpensesAmt
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 Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee205EmployeeCnt
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
Form1098 C FiledYes (true)Form1098CFiledInd
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
SUPERINTENDE1.00Yes (X)$125,828$0$26,400
MARC TAYLOR
CHAIRMAN1.00Yes (X)$0$0$0Yes (X)
BILL SAVAGE
TREASURER1.00Yes (X)$0$0$0Yes (X)
RYAN MARTIN
V-CHAIRMAN1.00Yes (X)$0$0$0Yes (X)
RYAN BROWN
SECRETARY1.00Yes (X)$0$0$0Yes (X)
NORM BROWN
TRUSTEE1.00$0$0$0Yes (X)
JEREMY KUNTZ
TRUSTEE1.00$0$0$0Yes (X)
CHIP KINZLER
TRUSTEE1.00$0$0$0Yes (X)
MARK HILTY
TRUSTEE1.00$0$0$0Yes (X)
GREG MATSON
TRUSTEE1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$125,828TotalReportableCompFromOrgAmt
Total Other Compensation$26,400TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$1,112,479AllOtherContributionsAmt
Noncash Contributions$42,680NoncashContributionsAmt
Total Contributions$1,112,479TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
TUITION AND FEES611600$5,571,806$5,571,806
FOOD SERVICES611600$197,279$197,279
STUDENT ACTIVITIES722210$169,860$169,860
ATHLETIC EVENTS900099$97,055$97,055
MISCELLANEOUS900099$81,671$81,671
FieldValueIRS element (for citing)
Total Program Service Revenue$6,117,671TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$45,781TotalRevenueColumnAmt
Exclusion$45,781ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$82,852RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$82,852RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$82,852TotalRevenueColumnAmt
Exclusion$82,852ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,950SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$7SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,943SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,943TotalRevenueColumnAmt
Related Or Exempt Func Income$3,943RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$379,455FundraisingGrossIncomeAmt
Fundraising Direct Expenses$67,186FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$312,269TotalRevenueColumnAmt
Exclusion$312,269ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,674,995TotalRevenueColumnAmt
Related Or Exempt Func Income$5,924,335RelatedOrExemptFuncIncomeAmt
Exclusion$638,181ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$45,000TotalAmt
Program Services$45,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$152,863TotalAmt
Program Services$53,502ProgramServicesAmt
Management And General$45,859ManagementAndGeneralAmt
Fundraising$53,502FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,734,239TotalAmt
Program Services$2,353,888ProgramServicesAmt
Management And General$345,932ManagementAndGeneralAmt
Fundraising$34,419FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$58,081TotalAmt
Program Services$50,545ProgramServicesAmt
Management And General$7,164ManagementAndGeneralAmt
Fundraising$372FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$833,980TotalAmt
Program Services$708,902ProgramServicesAmt
Management And General$108,335ManagementAndGeneralAmt
Fundraising$16,743FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$209,261TotalAmt
Program Services$175,335ProgramServicesAmt
Management And General$28,111ManagementAndGeneralAmt
Fundraising$5,815FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,061TotalAmt
Management And General$8,061ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,130TotalAmt
Management And General$28,130ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,167TotalAmt
Program Services$2,414ProgramServicesAmt
Management And General$673ManagementAndGeneralAmt
Fundraising$80FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,654TotalAmt
Management And General$367ManagementAndGeneralAmt
Fundraising$12,287FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$137,363TotalAmt
Program Services$64,831ProgramServicesAmt
Management And General$61,373ManagementAndGeneralAmt
Fundraising$11,159FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$107,561TotalAmt
Program Services$107,561ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,172TotalAmt
Program Services$15,172ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$174,463TotalAmt
Program Services$174,463ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$356,498TotalAmt
Program Services$356,498ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$99,291TotalAmt
Program Services$99,291ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
STUDENT ACTIVITIES$180,135$180,135
FOOD SERVICE$179,922$179,922
MISCELLANEOUS$135,174$10,426$124,748
BANK CHARGES$101,483$101,483

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$269,761TotalAmt
Program Services$257,127ProgramServicesAmt
Fundraising$12,634FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,842,259TotalAmt
Program Services$4,835,012ProgramServicesAmt
Management And General$735,488ManagementAndGeneralAmt
Fundraising$271,759FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$41,881BOYAmt
EOY-$2,023EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,343,053BOYAmt
EOY$5,066,574EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$16,427BOYAmt
EOY$10,427EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$184,785BOYAmt
EOY$117,593EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,898BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$16,488BOYAmt
EOY$37,660EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$17,889,245LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,098,444LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$12,836,920BOYAmt
EOY$12,790,801EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,697,823BOYAmt
EOY$2,213,569EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$282BOYAmt
EOY$282EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,055,795BOYAmt
EOY$20,234,883EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$345,094BOYAmt
EOY$373,129EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$136,388BOYAmt
EOY$190,446EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,481,750BOYAmt
EOY$3,275,765EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$43,916BOYAmt
EOY$122,873EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,007,148BOYAmt
EOY$3,962,213EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,861,057BOYAmt
EOY$13,205,266EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,187,590BOYAmt
EOY$3,067,404EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,048,647BOYAmt
EOY$16,272,670EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,055,795BOYAmt
EOY$20,234,883EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,832,736ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$391,287NetUnrlzdGainsLossesInvstAmt
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$1,612,595BeginningYearBalanceAmt
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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,461,943BeginningYearBalanceAmt
Investment Earnings Or Losses$80,736InvestmentEarningsOrLossesAmt
Grants Or Scholarships$42,710GrantsOrScholarshipsAmt
End Year Balance$1,628,178EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,436,341BeginningYearBalanceAmt
Investment Earnings Or Losses$81,096InvestmentEarningsOrLossesAmt
Grants Or Scholarships$42,940GrantsOrScholarshipsAmt
Other Expenditures$12,554OtherExpendituresAmt
End Year Balance$1,461,943EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,347,310BeginningYearBalanceAmt
Investment Earnings Or Losses$139,715InvestmentEarningsOrLossesAmt
Grants Or Scholarships$38,640GrantsOrScholarshipsAmt
Other Expenditures$12,044OtherExpendituresAmt
End Year Balance$1,436,341EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.14040BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.53430PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.32530TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,627,974OtherCostOrOtherBasisAmt
Book Value$3,627,974BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,702,730OtherCostOrOtherBasisAmt
Depreciation$4,348,054DepreciationAmt
Book Value$8,354,676BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,558,541OtherCostOrOtherBasisAmt
Depreciation$750,390DepreciationAmt
Book Value$808,151BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$12,790,801TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescUNUSED MEDICAL LEAVEDesc
Amt$122,873Amt
FieldValueIRS element (for citing)
Total Liability$122,873TotalLiabilityAmt

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 SCHOLORSHIPS, 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 RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationTHE POLICY IS PUBLISHED IN A LOCAL NEWSPAPER AND PUBLICIZED THROUGH A PAMPHLET THE SCHOOL GIVES TO PROSPECTIVE STUDENTS AND PARENTS.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$264,999GrossReceiptsEvent1Amt
Gross Revenue Event1$264,999GrossRevenueEvent1Amt
Food And Beverage Event1$4,870FoodAndBeverageEvent1Amt
Entertainment Event1$3,024EntertainmentEvent1Amt
Other Direct Expenses Event1$32,334OtherDirectExpensesEvent1Amt
Event2OTHER FUNDRAISEEvent2Nm
Gross Receipts Event2$114,456GrossReceiptsEvent2Amt
Gross Revenue Event2$114,456GrossRevenueEvent2Amt
Other Direct Expenses Event2$26,958OtherDirectExpensesEvent2Amt
Gross Receipts Total$379,455GrossReceiptsTotalAmt
Gross Revenue Total Events$379,455GrossRevenueTotalEventsAmt
Food And Beverage Total Events$4,870FoodAndBeverageTotalEventsAmt
Entertainment Total Events$3,024EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$59,292OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$67,186DirectExpenseSummaryEventsAmt
Net Income Summary$312,269NetIncomeSummaryAmt

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
Recipient45RecipientCnt
Cash Grant$45,000CashGrantAmt
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$125,828BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org$3,776DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org$22,624NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$152,228TotalCompensationFilingOrgAmt

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehiclesGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$12,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesKELLEY BLUE BOOKMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescVARIOUSDesc
Contribution33ContributionCnt
Noncash Contributions Rpt F990$30,680NoncashContributionsRptF990Amt
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 15, 25, 26, 27, AND 28 NAMPA CHRISTIAN SCHOOLS REPORTS THE NUMBER OF NON-CASH CONTRIBUTIONS RECEIVED IN PART I, COLUMN (B).ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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.