NAMPA CHRISTIAN SCHOOLS INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- NAMPA CHRISTIAN SCHOOLS INC (EIN 82-0226154)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-09
- IRS object ID
- 201130409349301138
- Schema version
- 2009v1.7
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-09T15:31:39-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RIPLEY DOORN & COMPANY PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1140 S ALLANTE AVE | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 837091676 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820226154 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAMPA CHRISTIAN SCHOOLS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NAMP | NameControl |
| Phone | 2084668451 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11920 W FLAMINGO AVE | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83651 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ERIC FORSETH | Name |
| Title | SUPERINTENDENT | Title |
| Phone | 2084668451 | Phone |
| Date Signed | 2011-02-08 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PERRY OBENDORF | Name |
| Phone | 2083750550 | Phone |
| Date Prepared | 2011-02-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ERIC FORSETH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11920 W FLAMINGO AVE | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83651 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3782175 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NAMPACHRISTIANSCHOOLS.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1953 | YearFormation |
| State Legal Domicile | ID | StateLegalDomicile |
| Activity Or Mission Description | NAMPA CHRISTIAN SCHOOLS IS A NON-DENOMINATIONAL, BIBLICALLY BASED, LEARNING COMMUNITY THAT OFFERS EARLY CHILDHOOD, ELEMENTARY SCHOOL (K-6), MIDDLE SCHOOL (7-8), AND HIGH SCHOOL (9-12) PROGRAMS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 162 | TotalNbrEmployees |
| Total Nbr Volunteers | 213 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 359743 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 731706 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3020143 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2876339 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 53268 | InvestmentIncomePriorYear |
| Investment Income Current Year | 34370 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 113249 | OtherRevenuePriorYear |
| Other Revenue Current Year | 118953 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3546403 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3761368 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 8730 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 31900 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2385385 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2111234 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 113932 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1576787 | OtherExpensePriorYear |
| Other Expenses Current Year | 1440843 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3970902 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3583977 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -424499 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 177391 | RevenuesLessExpensesCY |
| Total Assets BOY | 14751268 | TotalAssetsBOY |
| Total Assets EOY | 14944632 | TotalAssetsEOY |
| Total Liabilities BOY | 7534577 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7758586 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7216691 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7186046 | NetAssetsOrFundBalancesEOY |
| Mission Description | NAMPA CHRISTIAN SCHOOLS IS A NON-DENOMINATIONAL, BIBLICALLY BASED, LEARNING COMMUNITY THAT OFFERS EARLY CHILDHOOD, ELEMENTARY SCHOOL (K-6), MIDDLE SCHOOL (7-8), AND HIGH SCHOOL (9-12) PROGRAMS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 3247152 | Expense |
| Revenue | 2876339 | Revenue |
| Description | NAMPA CHRISTIAN SCHOOLS PROVIDED EARLY CHILDHOOD, ELEMENTARY SCHOOL, MIDDLE SCHOOL, AND HIGH SCHOOL EDUCATION PROGRAMS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 31900 | Expense |
| Grants | 31900 | Grants |
| Description | NAMPA CHRISTIAN SCHOOLS PROVIDED HIGHER EDUCATION SCHOLARSHIPS FUNDED BY EARNINGS FROM THE PROUD SCHOLARSHIP ENDOWMENT. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 3279052 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 14 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 162 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CHRISTI MESERVY | NamePerson |
| Telephone Number | 2084668451 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11920 W FLAMINGO AVE | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83651 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DAVID FILLMORE | ||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| MORRIS WEATHERFORD | ||||||
| V-CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| MELANEY TAYLOR | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| LELAND TIEGS | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| ED CASTLEDINE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| AMY GILL | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BILL SAVAGE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SIMON VANDER WOUDE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SIMON DEJONG | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ERIC FORSETH | ||||||
| SUPERINTENDE | 40.00 | X | 41032 | 0 | 2132 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 41032 | TotalReportableCompFromOrg |
| Total Other Compensation | 2132 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Related Organizations | 55559 | RelatedOrganizations |
| All Other Contributions | 676147 | AllOtherContributions |
| Noncash Contributions | 14108 | NoncashContributions |
| Total Contributions | 731706 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| TUITION AND FEES | 611600 | 2529358 | 2529358 | |
| STUDENT ACTIVITIES | 611600 | 184448 | 184448 | |
| FOOD SERVICES | 722210 | 86920 | $86,920 | |
| ATHLETIC EVENTS | 900099 | 39618 | 39618 | |
| MISCELLANEOUS | 900099 | 35995 | 35995 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2876339 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34370 | TotalRevenueColumn |
| Exclusion | $34,370 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 13100 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 13100 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13100 | TotalRevenueColumn |
| Exclusion | $13,100 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 126660 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 20807 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 105853 | TotalRevenueColumn |
| Exclusion | $105,853 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3761368 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2789419 | RelatedOrExemptFunctionIncome |
| Exclusion | $240,243 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31900 | Total |
| Program Services | 31900 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95062 | Total |
| Program Services | 10457 | ProgramServices |
| Management And General | 29469 | ManagementAndGeneral |
| Fundraising | 55136 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1595657 | Total |
| Program Services | 1496140 | ProgramServices |
| Management And General | 70487 | ManagementAndGeneral |
| Fundraising | 29030 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13896 | Total |
| Program Services | 12412 | ProgramServices |
| Management And General | 812 | ManagementAndGeneral |
| Fundraising | 672 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 276124 | Total |
| Program Services | 250149 | ProgramServices |
| Management And General | 15008 | ManagementAndGeneral |
| Fundraising | 10967 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 130495 | Total |
| Program Services | 116556 | ProgramServices |
| Management And General | 7628 | ManagementAndGeneral |
| Fundraising | 6311 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 570 | Total |
| Management And General | 570 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27605 | Total |
| Management And General | 27605 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2604 | Total |
| Program Services | 2326 | ProgramServices |
| Management And General | 152 | ManagementAndGeneral |
| Fundraising | 126 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12725 | Total |
| Management And General | 12725 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51503 | Total |
| Program Services | 29549 | ProgramServices |
| Management And General | 20587 | ManagementAndGeneral |
| Fundraising | 1367 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 103187 | Total |
| Program Services | 103187 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8189 | Total |
| Program Services | 8189 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 349368 | Total |
| Program Services | 349368 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 320959 | Total |
| Program Services | 320959 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45757 | Total |
| Program Services | 45757 | ProgramServices |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| STUDENT ACTIVITIES | 188010 | 188010 |
| MAINTENANCE AND REPAIRS | 99666 | 99666 |
| FOOD SERVICE | 84118 | 84118 |
| INSTRUCTIONAL SUPPLIES | 65085 | 65085 |
| ATHLETIC PROGRAMS | 46749 | 46749 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34748 | Total |
| Program Services | 18475 | ProgramServices |
| Management And General | 5950 | ManagementAndGeneral |
| Fundraising | 10323 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3583977 | Total |
| Program Services | 3279052 | ProgramServices |
| Management And General | 190993 | ManagementAndGeneral |
| Fundraising | 113932 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 630281 | BOY |
| EOY | 610347 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 671051 | BOY |
| EOY | 992015 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 83097 | BOY |
| EOY | 153661 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1292 | BOY |
| EOY | 713 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25973 | BOY |
| EOY | 32804 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 13496167 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1864926 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11942220 | BOY |
| EOY | 11631241 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1110951 | BOY |
| EOY | 1241370 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12185 | BOY |
| EOY | 9655 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 274218 | BOY |
| EOY | 272826 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14751268 | BOY |
| EOY | 14944632 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 318948 | BOY |
| EOY | 309683 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 62638 | BOY |
| EOY | 95939 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6885000 | BOY |
| EOY | 6874897 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 267991 | BOY |
| EOY | 478067 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7534577 | BOY |
| EOY | 7758586 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5973100 | BOY |
| EOY | 5534702 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 260497 | BOY |
| EOY | 668250 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 983094 | BOY |
| EOY | 983094 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7216691 | BOY |
| EOY | 7186046 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14751268 | BOY |
| EOY | 14944632 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1123086 | BeginningOfYearBalance |
| Contributions | 17036 | Contributions |
| Investment Earnings Or Losses | 124208 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 31900 | GrantsOrScholarships |
| Other Expenditures | 24560 | OtherExpenditures |
| End Of Year Balance | 1207870 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1255532 | BeginningOfYearBalance |
| Contributions | 72461 | Contributions |
| Investment Earnings Or Losses | -148905 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 8730 | GrantsOrScholarships |
| Other Expenditures | 47242 | OtherExpenditures |
| End Of Year Balance | 1123086 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.07480 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.81400 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.11120 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1116601 | OtherCostOrOtherBasis |
| Book Value | 1116601 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11251637 | OtherCostOrOtherBasis |
| Depreciation | 1427690 | Depreciation |
| Book Value | 9823947 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1127929 | OtherCostOrOtherBasis |
| Depreciation | 437236 | Depreciation |
| Book Value | 690693 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11631241 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| INTEREST RATE SWAP AGREEMENT | $463,781 |
| UNUSED MEDICAL LEAVE | $14,286 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 478067 | TotalOfAmounts |
| Total Revenue | 3761368 | TotalRevenue |
| Total Expenses | 3583977 | TotalExpenses |
| Excess Or Deficit For Year | 177391 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 105791 | NetUnrealizedGLOnInvestments |
| Other | -$313,827 | OtherAmount |
| Total Adjustments | -208036 | TotalAdjustments |
| Excess Or Deficit Per FS | -30645 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3888295 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 105791 | NetUnrealizedGainsInvestments |
| Other Revenues | 21136 | OtherRevenues |
| Revenue Not Rptd F990 | 126927 | RevenueNotRptdF990 |
| Revenue Subtotal | 3761368 | RevenueSubtotal |
| Total Revenue Per Form990 | 3761368 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3918940 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 334963 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 334963 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3583977 | ExpensesSubtotal |
| Total Expenses Per Form990 | 3583977 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| INTENDED USES FOR ENDOWMENT FUNDS | SCHEDULE D, PAGE 2, PART V, LINE 4 | THE SCHOOL'S ENDOWMENT CONSISTS OF FIVE FUNDS. THE ENDOWMENT FUNDS HAVE BEEN RESTRICTED FOR THE PURPOSE OF HIGHER EDUCATION SCHOLARSHIPS, FINANCIAL AID, TUITION LOANS, EMPLOYEE COMPENSATION, AND BUILDING AND GROUNDS IMPROVEMENTS. |
| LIABILITY UNDER FIN 48 FOOTNOTE | SCHEDULE D, PAGE 3, PART X | EFFECTIVE FOR THE YEAR ENDED JUNE 30, 2010, THE SCHOOL ADOPTED AUTHORITATIVE GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE GUIDANCE SETS A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFIT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ADOPTION OF THIS GUIDANCE DID NOT HAVE A MATERIAL IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS. |
| RECONCILIATION OF CHANGES - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 8 | DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 20,807 CHANGE IN NAMPA CHRISTIAN FOUNDATION INTEREST 329 DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) -20,807 ALLOWANCE FOR PLEDGE LOSSES -100,000 LOSS ON INTEREST RATE SWAP AGREEMENT -214,156 |
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 20,807 CHANGE IN NAMPA CHRISTIAN FOUNDATION INTEREST 329 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 2D | DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 20,807 ALLOWANCE FOR PLEDGE LOSSES 100,000 LOSS ON INTEREST RATE SWAP AGREEMENT 214,156 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | THE POLICY IS PUBLISHED IN A LOCAL NEWSPAPER AND PUBLICIZED THROUGH A PAMPHLET THE SCHOOL GIVES TO PROSPECTIVE STUDENTS AND PARENTS. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 103445 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 103445 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 3478 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 2488 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 14218 | OtherDirectExpensesEvent1 |
| Name Of Event2 | OTHER FUNDRAISE | NameOfEvent2 |
| Gross Receipts Event2 | 23215 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 23215 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 623 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 126660 | GrossReceiptsTotal |
| Gross Revenue Total Events | 126660 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 3478 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 2488 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 14841 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 20807 | DirectExpenseSummaryEvents |
| Net Income Summary | 105853 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 38 | NumberOfRecipients |
| Amount Of Cash Grant | 31900 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | SCHOLARSHIPS ARE AWARDED FOR COLLEGE TUITION. SCHOLARSHIP CHECKS ARE MADE PAYABLE TO BOTH THE RECIPIENT AND THE COLLEGE. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERSHIP OF THE SCHOOL SHALL BE AVAILABLE TO TWO CLASSES: (1) THE PARENT OR LEGAL GUARDIAN CLASS (2) THE HIGH SCHOOL GRUADUATE AND THE PARENT OR LEGAL GUARDIAN OF THE FORMER CLASS |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | THE MEMBERS ELECT THE MEMBERS OF THE BOARD OF TRUSTEES AT AN ANNUAL MEETING. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11 | A COPY OF THE FORM 990 WILL BE EMAILED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. ERIC FORSETH, THE SCHOOL'S SUPERINTENDENT WILL REVIEW THE FORM 990 AND RELATED SCHEDULES IN DETAIL BEFORE IT IS FILED WITH THE IRS. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | THE 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAMPA CHRISTIAN SCHOOLS FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11920 W FLAMINGO AVE | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83651 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271821643 | EIN |
| Primary Activities | FUND RAISE | PrimaryActivities |
| Legal Domicile State | ID | LegalDomicileState |
| Exempt Code Section | 501 | ExemptCodeSection |
| Public Charity Status | 9 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAMPA CHRISTIAN SCHOOLS FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 55559 | AmountInvolved |