2022-05-10T08:10:40-05:00 2021-06-30 750882037 BOLINGER SEGARS GILBERT AND MOSS LLP 8215 NASHVILLE AVENUE LUBBOCK TX 79423 990 2020-07-01 264232425 LUBBOCK CHRISTIAN SCHOOLS LUBB 8067968700 2604 DOVER AVE LUBBOCK TX 79407 RUSS HORN CHAIRMAN 8067968700 2022-05-05 1 RUSS HORN 999009999 MATT R WILLIS P00419741 8067473806 2022-05-05 X 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z RUSS HORN 2604 DOVER AVE LUBBOCK TX 79407 4956407 0 X WWW.LUBBOCKCHRISTIAN.ORG X 2009 TX LUBBOCK CHRISTIAN SCHOOL IS DEDICATED TO PROVIDING A QUALITY ENVIRONMENT IN WHICH EACH STUDENT WILL GROW IN WISDOM AND STATURE AND IN FAVOR WITH GOD AND MAN. 10 10 85 20 0 0 1149609 2408493 2774142 2443310 16111 3520 33682 80953 3973544 4936276 0 0 0 0 2352966 1969995 0 0 0 1248583 2172557 3601549 4142552 371995 793724 17130345 17292775 4500197 3868903 12630148 13423872 X LUBBOCK CHRISTIAN SCHOOL IS DEDICATED TO PROVIDING A QUALITY ENVIRONMENT IN WHICH EACH STUDENT WILL GROW IN WISDOM AND STATURE AND IN FAVOR WITH GOD AND MAN. LCS STRIVES FOR EXCELLENCE SPIRITUALLY, PERSONALLY, AND PROFESSIONALLY AMONG THOSE ASSOCIATED WITH THE SCHOOL AND HAS A PERSISTENT FOCUS ON IMPROVEMENT. 0 0 3473535 2443310 PRE-K THRU 12TH GRADE EDUCATION WITH AN ENROLLMENT OF APPROXIMATELY 330 STUDENTS. 3473535 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 25 0 85 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 X SHAWNA GOMEZ 8067968700 2604 DOVER AVE LUBBOCK TX 79407 X RUSS HORN CHAIRMAN 1.00 X X 0 0 0 BROOKE HOBGOOD VICE CHAIRMAN 1.00 X X 0 0 0 SHAWNA GOMEZ SECRETARY/TREASURER 1.00 X X 0 0 0 NATHAN BLACKWOOD DIRECTOR 1.00 X 0 0 0 MONDY BREWER 720 - 920 DIRECTOR 1.00 X 0 0 0 PAUL HODNETT 720 - 1120 DIRECTOR 1.00 X 0 0 0 ERIC LEE DIRECTOR 1.00 X 0 0 0 RUSSELL MADISON DIRECTOR 1.00 X 0 0 0 DUSTY WOMBLE DIRECTOR 1.00 X 0 0 0 RAYMOND RICHARDSON DIRECTOR 1.00 X 0 0 0 CORY DULIN DIRECTOR 1.00 X 0 0 0 JULIE HUBIK DIRECTOR 1.00 X 0 0 0 DR KATHRYN CROCKETT INTERIM PRESIDENT 40.00 1.00 X 8125 0 0 LARRY ROGERS 720 - 1020 PRESIDENT 40.00 1.00 X 131172 0 9909 139297 0 9909 1 0 0 0 COLLIER CONSTRUCTION COMPANY 2202 AVE E LUBBOCK TX 79404 CONSTRUCTION/GYM ADDITION 1066618 1 105929 464200 1838364 2408493 TUITION AND FEES 611600 2385514 2385514 ATHLETICS 611600 52185 52185 CHILD CARE 611600 2917 2917 SCHOOL UNIFORMS 611600 1862 1862 PARKING PERMIT 611600 832 832 2443310 3520 3520 80953 0 80953 80953 80953 20131 105929 20131 0 4936276 2443310 0 84473 149206 37301 111905 1480817 1172782 308035 34030 25263 8767 164824 122361 42463 141118 104762 36356 2825 2825 9550 9550 26226 26226 73462 36731 36731 147384 140918 6466 21030 18773 2257 129052 129052 484578 436120 48458 85457 63441 22016 EXTRACURRICULAR EXPENSE 1080662 1080662 CLASSROOM EXPENSES 72107 72107 SUPPLIES 36970 32608 4362 MISCELLANEOUS EXPENSE 3254 654 2600 4142552 3473535 669017 0 2614864 2028516 12402 12402 114298 86515 58407 60766 17624608 4409394 13699792 13215214 630582 1889362 17130345 17292775 124194 148261 248195 262015 224659 221225 3426695 3229468 476454 7934 4500197 3868903 X 12021158 13067083 608990 356789 12630148 13423872 17130345 17292775 793724 0 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 13501 240 13741 13260 146771 -7539 138991 13501 775226 44996 26925 830016 3871 13260 750985 830 56226 29052 3763 775226 721475 640 61555 29039 3646 750985 0.00000 1.00000 0.00000 0 1 1 1650519 1650519 14679493 3279724 11399769 1294596 1129670 164926 13215214 CASH HELD FOR OTHERS (CUSTODIAL ACCOUNTS) 228678 FACTS ACCOUNTS RECEIVABLE 286027 CONSTRUCTION IN PROGRESS 1374657 1889362 ANNUITY PAYABLE 7934 7934 X PART IV, LINE 2B: THE SCHOOL MAINTAINS FUNDS FOR DIFFERENT SCHOOL GROUPS SUCH AS ATHLETICS, BAND, CHEERLEADING, AND NATIONAL HONOR SOCIETY. THESE GROUPS RAISE THE FUNDS AND USE THEM FOR THEIR ACTIVITIES. THE SCHOOL DOES NOT HAVE ANY LEGAL OWNERSHIP OVER THE FUNDS BUT ASSISTS THE GROUPS BY KEEPING TRACK OF THEIR FUNDS IN A SPECIFIED BANK ACCOUNT. THE SCHOOL SHOWS A CASH ASSET ON ITS BOOKS EQUAL TO THE CUSTODIAL LIABILITY REPORTED ON FORM 990, PART X, LINE 21. PART V, LINE 4: THE SCHOOL HAS AN ENDOWMENT FUND SET UP OF WHICH ALL EARNINGS ARE TO BE USED TO SUPPORT THE SCHOOL. THE ENDOWMENT INCLUDES ONLY DONOR-RESTRICTED FUNDS. PART X, LINE 2: AT THE TIME THE 990 WAS PREPARED A FINANCIAL STATEMENT AUDIT FOR THE YEAR 6/30/21 HAD NOT BEEN COMPLETED. BELOW IS THE UNCERTAIN TAX POSITION STATEMENT ANTICIPATED TO BE IN THE FOOTNOTES OF THE AUDITED FINANCIAL STATEMENTS. THE SCHOOL OPERATES AS A NONPROFIT ORGANIZATION WHICH IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3). THE FOUNDATION ALSO HAS TAX EXEMPT STATUS UNDER THE SAME SECTION. THE MOST SIGNIFICANT TAX POSITION OF THE SCHOOL IS ITS ASSERTION THAT IT IS EXEMPT FROM INCOME TAXES. OTHER SIGNIFICANT TAX POSITIONS INCLUDE ITS DETERMINATION OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS TAX (UBIT). MANAGEMENT HAS DETERMINED THE SCHOOL HAD NO ACTIVITIES SUBJECT TO UBIT IN THE YEAR ENDED JUNE 30, 2021. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL NEWSPAPER AND BROADCAST MEDIA ADS MAKE THE SCHOOLS NONDISCRIMINATORY POLICY KNOWN TO ALL PARTS OF THE COMMUNITY OF LUBBOCK. THE POLICY CAN ALSO BE FOUND ON ALL PRINTED MATERIAL AND THE SCHOOLS WEBSITE. BENEFIT AUCTION 126060 105929 20131 3000 9396 2250 5485 126060 105929 20131 3000 9396 2250 5485 20131 0 FORM 990, PAGE 3, PART IV, LINE 12A AT THE TIME THE 990 WAS PREPARED A FINANCIAL STATEMENT AUDIT FOR THE YEAR 6/30/21 HAD NOT BEEN COMPLETED. BECAUSE THE FINANCIAL STATEMENT AUDIT HAD NOT BEEN COMPLETED AT THE TIME THIS RETURN WAS FILED WE ANSWERED NO TO LINE 12A. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. THE BOARD CHAIRMAN WILL SIGN THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH BOARD MEMBER IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN OFF THAT THEY UNDERSTAND IT AND WILL FOLLOW IT. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION. THE DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE SCHOOLS OFFICE LOCATED AT 2604 DOVER AVENUE, LUBBOCK, TX. FORM 990, PAGE 9, PART VIII, LINE 1E INCLUDED ON LINE 1E IS $464,200 FROM THE PAYCHECK PROTECTION PROGRAM (PPP) LOAN THE ORGANIZATION RECEIVED FROM THE SMALL BUSINESS ADMINISTRATION DURING THE YEAR ENDING 6/30/21. THE SCHOOL FILED FOR FORGIVENESS AND THIS WAS APPROVED. AS SUCH, PER FASB-AS 958-605 NOT-FOR-PROFIT ENTITIES REVENUE RECOGNITION, $464,200 IS BEING RECOGNIZED AS CONTRIBUTION INCOME FROM A CONDITIONAL CONTRIBUTION. FORM 990, PAGE 12, PART XII, LINE 2A & 2B AT THE TIME THE 990 WAS PREPARED A FINANCIAL STATEMENT AUDIT FOR THE YEAR 6/30/21 HAD NOT BEEN COMPLETED. BECAUSE THE FINANCIAL STATEMENT AUDIT HAD NOT BEEN COMPLETED AT THE TIME THIS RETURN WAS FILED WE ANSWERED NO TO LINE 2A & 2B. LUBBOCK CHRISTIAN SCHOOL FOUNDATION 2604 DOVER AVE LUBBOCK TX 79407 200295331 TO PROVIDE FINANCIAL SUPPORT TO LUBBOCK CHRISTIAN SCHOOL. TX 501(C)(3) LINE 12A, I LUBBOCK CHRISTIAN SCHOOLS 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0