LIBERTY CHRISTIAN SCHOOLS INCORPORATED: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY CHRISTIAN SCHOOLS INCORPORATED (EIN 95-2634834)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-05
- IRS object ID
- 202631259349302653
- Schema version
- 2024v5.5
- 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 | 2026-05-05T14:41:20-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2875 MICHELLE DRIVE 300 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | 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 SCHOOLS INC | 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 AVENUE | 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 | 7148425992 | PhoneNum |
| Signature | 2026-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA N RYSSEL CPA | PreparerPersonNm |
| PTIN | P00643670 | PTIN |
| Phone | 7147955370 | PhoneNum |
| Preparation | 2026-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 AVENUE | AddressLine1Txt |
| City | HUNTINGTON BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92647 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,868,370 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | 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 | SUPERVISED AND BALANCED PROGRAM TO ASSIST EACH CHILD IN HIS OR HER LEARNING PROCESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 76 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $37,081 | PYContributionsGrantsAmt |
| CY Contributions Grants | $24,690 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,956,769 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,653,848 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,568 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,005 | CYInvestmentIncomeAmt |
| PY Other Revenue | $45,310 | PYOtherRevenueAmt |
| CY Other Revenue | $122,018 | CYOtherRevenueAmt |
| PY Total Revenue | $2,044,728 | PYTotalRevenueAmt |
| CY Total Revenue | $1,806,561 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,379,993 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,454,906 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $551,811 | PYOtherExpensesAmt |
| CY Other Expenses | $534,007 | CYOtherExpensesAmt |
| PY Total Expenses | $1,931,804 | PYTotalExpensesAmt |
| CY Total Expenses | $1,988,913 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $112,924 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$182,352 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,647,055 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,464,674 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,027 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,476 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,632,028 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,449,198 | 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 | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,590,333 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,660,386 | RevenueAmt |
| Desc | LIBERTY CHRISTIAN OPERATES A SCHOOL SERVING GRADES K THROUGH 12, WITH AN ENROLLMENT OF OVER 100 STUDENTS. | Desc |
| Total Program Service Expenses | $1,590,333 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 76 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CINDY DAVIS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7148425992 | 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SANDRA HILLS | ||||||
| PRINCIPAL AND CEO | 40.00 | Yes (X) | Yes (X) | $36,392 | $0 | $1,568 |
| BRUCE GARNER | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JERRY RUSHING | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $11,800 | $0 | $0 |
| JOHN EMMA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE BUBLITZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL CONNALLY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $48,192 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,568 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $9,077 | FundraisingAmt |
| All Other Contributions | $15,613 | AllOtherContributionsAmt |
| Noncash Contributions | $9,077 | NoncashContributionsAmt |
| Total Contributions | $24,690 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611710 | $1,416,495 | $1,416,495 |
| REGISTRATION | 611710 | $112,637 | $112,637 |
| RESOURCE INCOME | 611710 | $43,992 | $43,992 |
| FIELD TRIPS | 611710 | $43,494 | $43,494 |
| ATHLETIC FEES | 611710 | $20,044 | $20,044 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,186 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,186 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,653,848 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,005 | TotalRevenueColumnAmt |
| Exclusion | $6,005 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $70,045 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $70,045 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,045 | TotalRevenueColumnAmt |
| Exclusion | $70,045 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $76,089 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $9,077 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $40,812 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,277 | TotalRevenueColumnAmt |
| Exclusion | $35,277 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $27,535 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $20,997 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,538 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,538 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS FEES | Desc |
| Business | 459900 | BusinessCd |
| Total Revenue Column | $10,158 | TotalRevenueColumnAmt |
| Exclusion | $10,158 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $10,158 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,806,561 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,660,386 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $121,485 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,967 | TotalAmt |
| Management And General | $122,967 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,110,391 | TotalAmt |
| Program Services | $984,891 | ProgramServicesAmt |
| Management And General | $125,500 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,430 | TotalAmt |
| Program Services | $12,539 | ProgramServicesAmt |
| Management And General | $891 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,329 | TotalAmt |
| Program Services | $92,263 | ProgramServicesAmt |
| Management And General | $23,066 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,789 | TotalAmt |
| Program Services | $74,231 | ProgramServicesAmt |
| Management And General | $18,558 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,852 | TotalAmt |
| Program Services | $5,482 | ProgramServicesAmt |
| Management And General | $1,370 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,176 | TotalAmt |
| Program Services | $14,176 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $591 | TotalAmt |
| Program Services | $591 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,067 | TotalAmt |
| Management And General | $30,067 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,233 | TotalAmt |
| Management And General | $5,233 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,440 | TotalAmt |
| Program Services | $46,220 | ProgramServicesAmt |
| Management And General | $46,220 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,558 | TotalAmt |
| Program Services | $3,279 | ProgramServicesAmt |
| Management And General | $3,279 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,774 | TotalAmt |
| Program Services | $30,397 | ProgramServicesAmt |
| Management And General | $3,377 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,298 | TotalAmt |
| Management And General | $11,298 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| BOOKS & STUDENT ACTIVIT | $93,879 | $93,879 |
| GROUNDS - DISPOSAL/SECU | $65,314 | $65,314 |
| IMPROVEMENTS | $60,083 | $60,083 |
| FIELD TRIPS/TRANSPORTAT | $46,740 | $46,740 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,002 | TotalAmt |
| Program Services | $60,248 | ProgramServicesAmt |
| Management And General | $6,754 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,988,913 | TotalAmt |
| Program Services | $1,590,333 | ProgramServicesAmt |
| Management And General | $398,580 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,213 | BOYAmt |
| EOY | $168,879 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,110,781 | BOYAmt |
| EOY | $1,067,283 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,574 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $486,273 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $260,349 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,061 | BOYAmt |
| EOY | $225,924 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $14 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,647,055 | BOYAmt |
| EOY | $1,464,674 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,027 | BOYAmt |
| EOY | $15,476 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,027 | BOYAmt |
| EOY | $15,476 | 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 | $1,632,028 | BOYAmt |
| EOY | $1,449,198 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,632,028 | BOYAmt |
| EOY | $1,449,198 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,647,055 | BOYAmt |
| EOY | $1,464,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$182,352 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$478 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $315,474 | OtherCostOrOtherBasisAmt |
| Depreciation | $154,561 | DepreciationAmt |
| Book Value | $160,913 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $92,533 | OtherCostOrOtherBasisAmt |
| Depreciation | $59,832 | DepreciationAmt |
| Book Value | $32,701 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $78,266 | OtherCostOrOtherBasisAmt |
| Depreciation | $45,956 | DepreciationAmt |
| Book Value | $32,310 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $225,924 | TotalBookValueLandBuildingsAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | A NON-DISCRIMINATORY STATEMENT WAS MADE PUBLIC IN THE STUDENT APPLICATIONS AND FACULTY HANDBOOK. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SILENT AUCTION | Event1Nm |
| Gross Receipts Event1 | $21,354 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $9,077 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $12,277 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $12,527 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $378 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $53 | OtherDirectExpensesEvent1Amt |
| Event2 | FIREWORKS STAND | Event2Nm |
| Gross Receipts Event2 | $16,482 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $16,482 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $5,353 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 25 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $47,330 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $47,330 | GrossRevenueOtherEventsAmt |
| Non Cash Prizes Other Events | $1,221 | NonCashPrizesOtherEventsAmt |
| Entertainment Other Events | $1,294 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $19,986 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $85,166 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $9,077 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $76,089 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $13,748 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $378 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,294 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $25,392 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $40,812 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $35,277 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JESSICA DAVIS | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | OFFICER FAMILY | RelationshipDescriptionTxt |
| Transaction | $46,743 | TransactionAmt |
| Transaction | WAGES | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE SCHOOL BOARD HAS OVERSIGHT ON TUITION COSTS, SALARIES AND MAJOR DECISIONS AND/OR POTENTIAL PROBLEMS. THEY DO NOT OVERSEE THE DAY TO DAY ACTIVITIES, BUT RELY ON THE EXECUTIVE COMMITTEE (CONSISTING OF THE PRINCIPAL AND THE LCS ADMINISTRATION TEAM) TO CARRY OUT THE SCHOOL'S MISSION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS MADE AVAILABLE FOR BOARD MEMBERS TO REVIEW UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CEO RECEIVES COMPENSATION FROM THE CHURCH TO MANAGE THE FINANCES OF THE ENTIRE CAMPUS WHICH INLCUDES THE SCHOOL AND THE PRESCHOOL. THE CEO PREPARES A BUDGET AND WORKS WITH THE PRINCIPAL TO DETERMINE ALL EMPLOYEE SALARIES. THE BOARD VOTES TO REVIEW AND APPROVE THE SUBMITTED BUDGET ANNUALLY AND PERFORMS SEMI-ANNUAL REVIEWS OF THE PRINCIPAL AT BOARD MEETINGS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS REQUIRED BY LAW FOR PUBLIC DISCLOSURE ARE AVAILABLE UPON REQUEST AT THE SCHOOL'S OFFICES DURING REGULAR BUSINESS HOURS. |