LIBERTY CHRISTIAN SCHOOLS INCORPORATED: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY CHRISTIAN SCHOOLS INCORPORATED (EIN 95-2634834)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202221369349313812
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T16:01:23-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 464148474 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RONALD BLUE & CO CPAS AND CONSLTS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1551 N TUSTIN AVE STE 1000 | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952634834 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIBERTY CHRISTIAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIBE | BusinessNameControlTxt |
| Phone | 7148425992 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7661 WARNER AVE | AddressLine1Txt |
| City | HUNTINGTON BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92647 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRUCE GARNER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7148485511 | PhoneNum |
| Signature | 2021-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BRUCE | PersonFirstNm |
| Person Last | GARNER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | M ELLEN LUCCIOLA CPA | PreparerPersonNm |
| PTIN | P01420851 | PTIN |
| Phone | 7145430500 | PhoneNum |
| Preparation | 2022-05-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRUCE GARNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7661 WARNER AVE | AddressLine1Txt |
| City | HUNTINGTON BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92647 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,388,687 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW. LIBERTYCHRISTIAN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | A CAREFULLY SUPERVISED AND BALANCED PROGRAM IS OFFERED TO ASSIST EACH CHILD IN HIS OR HER LEARNING PROCESS. THIS INCLUDES BIBLE, ARTS AND CRAFTS, LANGUAGE DEVELOPMENT, READING READINESS, MATH SKILLS, SAFETY AND MANNERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 45 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $18,541 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,934 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $927,689 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,348,598 | CYProgramServiceRevenueAmt |
| PY Investment Income | $539 | PYInvestmentIncomeAmt |
| CY Investment Income | $312 | CYInvestmentIncomeAmt |
| PY Other Revenue | $32,516 | PYOtherRevenueAmt |
| CY Other Revenue | $21,843 | CYOtherRevenueAmt |
| PY Total Revenue | $979,285 | PYTotalRevenueAmt |
| CY Total Revenue | $1,388,687 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $741,987 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $815,074 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $6,281 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $313,016 | PYOtherExpensesAmt |
| CY Other Expenses | $355,552 | CYOtherExpensesAmt |
| PY Total Expenses | $1,055,003 | PYTotalExpensesAmt |
| CY Total Expenses | $1,170,626 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$75,718 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $218,061 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $693,614 | TotalAssetsBOYAmt |
| Total Assets EOY | $905,500 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $121,471 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $138,496 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $572,143 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $767,004 | NetAssetsOrFundBalancesEOYAmt |
| Mission | A CAREFULLY SUPERVISED AND BALANCED PROGRAM IS OFFERED TO ASSIST EACH CHILD IN HIS OR HER LEARNING PROCESS. THIS INCLUDES BIBLE, ARTS AND CRAFTS, LANGUAGE DEVELOPMENT, READING READINESS, MATH SKILLS, SAFETY AND MANNERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,148,497 | ExpenseAmt |
| Revenue | $1,348,598 | RevenueAmt |
| Desc | LIBERTY CHRISTIAN SCHOOL OPERATES A SCHOOL SERVING GRADES K THROUGH 12, WITH AN ENROLLMENT OF OVER 100 STUDENTS. | Desc |
| Total Program Service Expenses | $1,148,497 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 45 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CINDY DAVIS | PersonNm |
| Phone | 7143344185 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7661 WARNER AVENUE | AddressLine1Txt |
| City | HUNTINGTON BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92647 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| DAVID WHITMIRE | ||||||
| PRINCIPAL | 40.00 | Yes (X) | $60,340 | $0 | $788 | |
| MIKE CONNALLY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BRUCE GARNER | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PATRICK GUSKE | ||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DOUG LAPPORTE | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JERRY RUSHING | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $60,340 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $788 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $17,934 | AllOtherContributionsAmt |
| Total Contributions | $17,934 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TUITION | $1,087,210 | $1,087,210 |
| REGISTRATION | $108,019 | $108,019 |
| FACILITY RENTAL | $75,207 | $75,207 |
| OTHERS | $38,519 | $38,519 |
| EXTENDED DAY CARE | $32,275 | $32,275 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,368 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,368 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,348,598 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $312 | TotalRevenueColumnAmt |
| Exclusion | $312 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| FUNDRAISING INCOME | $11,363 | $11,363 |
| OTHER REVENUE | $10,480 | $10,480 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $21,843 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,388,687 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,370,441 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $312 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $702,358 | TotalAmt |
| Program Services | $702,358 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,176 | TotalAmt |
| Program Services | $48,868 | ProgramServicesAmt |
| Management And General | $6,399 | ManagementAndGeneralAmt |
| Fundraising | $2,909 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,540 | TotalAmt |
| Program Services | $45,814 | ProgramServicesAmt |
| Management And General | $5,999 | ManagementAndGeneralAmt |
| Fundraising | $2,727 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,656 | TotalAmt |
| Program Services | $3,911 | ProgramServicesAmt |
| Management And General | $512 | ManagementAndGeneralAmt |
| Fundraising | $233 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,129 | TotalAmt |
| Program Services | $949 | ProgramServicesAmt |
| Management And General | $124 | ManagementAndGeneralAmt |
| Fundraising | $56 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,743 | TotalAmt |
| Program Services | $27,466 | ProgramServicesAmt |
| Management And General | $277 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,198 | TotalAmt |
| Program Services | $100,186 | ProgramServicesAmt |
| Management And General | $1,012 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,740 | TotalAmt |
| Program Services | $15,583 | ProgramServicesAmt |
| Management And General | $157 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,915 | TotalAmt |
| Program Services | $7,836 | ProgramServicesAmt |
| Management And General | $79 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OTHER SCHOOL EXPENSES | $86,933 | $86,933 | |
| UTILITIES | $44,592 | $44,146 | $446 |
| BOOKS | $42,281 | $42,281 | |
| OTHER EXPENSES | $10,282 | $10,282 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,083 | TotalAmt |
| Program Services | $11,884 | ProgramServicesAmt |
| Management And General | $843 | ManagementAndGeneralAmt |
| Fundraising | $356 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,170,626 | TotalAmt |
| Program Services | $1,148,497 | ProgramServicesAmt |
| Management And General | $15,848 | ManagementAndGeneralAmt |
| Fundraising | $6,281 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $665,293 | BOYAmt |
| EOY | $882,104 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $598,074 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $574,678 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,321 | BOYAmt |
| EOY | $23,396 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $693,614 | BOYAmt |
| EOY | $905,500 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $17,025 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,471 | BOYAmt |
| EOY | $121,471 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,471 | BOYAmt |
| EOY | $138,496 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,143 | BOYAmt |
| EOY | $767,004 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,143 | BOYAmt |
| EOY | $767,004 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $693,614 | BOYAmt |
| EOY | $905,500 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $218,061 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$23,200 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $505,950 | OtherCostOrOtherBasisAmt |
| Depreciation | $491,911 | DepreciationAmt |
| Book Value | $14,039 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,765 | OtherCostOrOtherBasisAmt |
| Depreciation | $59,862 | DepreciationAmt |
| Book Value | $7,903 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,359 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,905 | DepreciationAmt |
| Book Value | $1,454 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,396 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PPP LOAN | Desc |
| Amt | $121,471 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $121,471 | TotalLiabilityAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | A NON-DISCRIMINATORY STATEMENT WAS MADE PUBLIC IN THEIR STUDENT APPLICATIONS AND FACULTY HANDBOOK. |
| SCHEDULE E, LINE 6 | PPP LOANS 121,471 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| KITTY LAPPORTE | |||
| DIRECTOR FAMILY | $43,875 | WAGES | false |
| JESSICA DAVIS | |||
| DIRECTOR FAMILY | $39,975 | WAGES | false |
| SIERRA WHITMIRE | |||
| OFFICER FAMILY | $8,758 | WAGES | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS MADE AVAILABLE FOR BOARD MEMBERS TO REVIEW UPON REQUEST. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICTS OF INTEREST ARE EVALUATED BASED ON THE ANNUAL DISCLOSURES OF EACH BOARD MEMBER. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE SCHOOL HAS THE AUTHORITY OF DETERMINING COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE SCHOOL HAS THE AUTHORITY OF DETERMINING COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS REQUIRED BY LAW FOR PUBLIC DISCLOSURE ARE AVAILABLE UPON REQUESTS AT THE SCHOOL'S OFFICES DURING REGULAR BUSINESS HOURS. |
| FORM 990, PART XI, LINE 9 | TIMING DIFFERENCE -23,200 |