2014-11-17T10:27:53-08:00 2014-06-30 RONALD BLUE & CO CPAS & CONSULTANTS LLP 1551 N TUSTIN AVE SUITE 1000 SANTA ANA CA 927058635 990 2013-07-01 952634834 LIBERTY CHRISTIAN SCHOOLS LIBE 7148425992 7661 WARNER AVENUE HUNTINGTON BEACH CA 92647 BRUCE GARNER PRESIDENT 2014-11-14 true Jeffrey P Greer CPA P00299481 7145430500 2013 2015-11-30 17:44:51Z 1389966 false false X www.libertychristian.org X 1971 CA A carefully supervised and balanced program is offered to assist EACH child in his or her learning process. This will include Bible, Arts and Crafts, Language Development, Reading Readiness, Math Skills, Safety and Manners. 5 5 43 3 0 1290 93050 1234331 1286466 990 -9081 -24597 -16906 1212014 1353529 0 0 968129 858219 0 1494 444882 451302 1413011 1309521 -200997 44008 441863 284901 266536 150128 175327 134773 A carefully supervised and balanced program is offered to assist EACH child in his or her learning process. This will include Bible, Arts and Crafts, Language Development, Reading Readiness, Math Skills, Safety and Manners. false false 1053372 1286466 LIBERTY CHRISTIAN SCHOOLS OPERATES A SCHOOL SERVING GRADES K THROUGH 12, WITH AN ENROLLMENT OF OVER 400 STUDENTS. 1053372 true true false false false false false false false false true false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 20 0 true 43 true false false false false false false false false 0 false false false false false false false false false false X 5 5 false false false false false false false true true false false false true true true true false true false false X DENISE MURDOCK 7148425992 7661 WARNER AVE Huntington Beach CA 92647 X PATRICK J GUSKE Director 1.00 0.00 0 0 0 BRUCE GARNER PRESIDENT 1.00 0.00 X X 0 0 0 MIKE CONNALLY Secretary 1.00 0.00 X X 0 0 0 JERRY RUSHING Treasurer 1.00 0.00 X X 0 0 0 DOUG LAPPORTE Director 1.00 0.00 X 0 0 0 0 false false false 0 93050 93050 ANNUAL FUND DONATIONS 45883 45883 ATHLETICS 48950 48950 EXTENDED DAYCARE 29986 29986 REGISTRATION 45554 45554 TUITION 1037082 1037082 79011 79011 1286466 66 66 0 0 0 1400 10547 -9147 -9147 -9147 0 0 719 25890 -25171 -25171 MISCELLANEOUS 8265 8265 8265 1353529 1252148 8331 0 0 0 0 0 0 799617 632372 167245 0 0 58602 58602 0 0 1960 1960 0 0 0 5470 5470 515 515 24554 24554 0 0 0 45 45 0 0 216 216 0 33272 33272 83094 74808 8286 Athletics 110637 110637 UTILITIES 45682 45682 Custodial service 34511 34511 SENIOR CLASS EXPENSE 24682 24682 86664 72033 13137 1494 1309521 1053372 254655 1494 X 80196 23718 114346 64749 0 45577 36813 0 0 0 8475 10790 628 14 672798 523981 192641 148817 0 0 0 0 0 441863 284901 29828 3608 121418 71298 115290 75222 266536 150128 X 175327 134773 175327 134773 441863 284901 X 44008 -84562 X true X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 497033 348619 148414 130890 130487 403 44875 44875 148817 Accrued wages 74619 OTHER LIABILITIES 603 75222 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized STATEMENT OF NON-DISCRIMINATION POLICY IS STATED IN THE SCHOOL'S PUBLISHED HANDBOOK AND IN ALL PROMOTIONAL PUBLICATIONS. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS MADE AVAILABLE FOR BOARD MEMBERS TO REVIEW UPON REQUEST. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts CONFLICTS OF INTEREST ARE EVALUATED BASED ON THE ANNUAL DISCLOSURES OF EACH BOARD MEMBER. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE SCHOOL BOARD HAS THE AUTHORITY OF DETERMINING COMPENSATION. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees PRINCIPAL'S COMPENSATION IS BROUGHT BEFORE THE BOARD EACH YEAR FOR APPROVAL. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available DOCUMENTS REQUIRED BY LAW FOR PUBLIC DISCLOSURE ARE AVAILABLE UPON REQUEST AT THE SCHOOL'S OFFICES DURING REGULAR BUSINESS HOURS. Other Changes In Net Assets Or Fund Balances - Other Decreases PRESCHOOL REMOVAL = -$84562 NET ASSETS ADJUSTMENT SINCE JUNE 30, 2009 THE PRESCHOOL IS NO LONGER A PART OF THE SCHOOL. HOWEVER, LIBERTY CHRISTIAN SCHOOL WAS INCORRECTLY CARRYING PRESCHOOL ASSETS ON THEIR BOOKS. THE ASSETS THAT LIBERTY CHRISTIAN WAS CARRYING ARE CASH IN THE AMOUNT OF $68,608 AND RECEIVABLES IN THE AMOUNT OF $15,955 FOR TOTAL PRESCHOOL ASSETS OF $84,563. THIS ADJUSTMENT REMOVES THE PRESCHOOL'S CASH AND ACCOUNTS RECEIVABLE FROM LIBERTY CHRISTIAN SCHOOLS. THE BEGINNING NET ASSETS WERE $175,327 PLUS CURRENT YEAR ACTIVITY $44,008 LESS THE REMOVAL OF THE PRESCHOOL ASSETS FROM NET ASSETS $84,563 (175,327 + 44,008 - 84,563 = 134,773). THE REMOVAL OF $84,563 OF PRESCHOOL ASSETS RESULTS IN AN ENDING NET ASSETS OF $134,773.