Skip to content
Nonprofiteer
← COLE VALLEY CHRISTIAN SCHOOLS INC

Form 990 for tax year 2023

Filed by COLE VALLEY CHRISTIAN SCHOOLS INC.

Totals

Total revenue
$16,629,065
Total expenses
$13,699,416
Contributions and grants received
$2,924,921
Grants paid
$5,498
Program service revenue
$13,026,879
Investment income
$234,648
Other revenue
$442,617
Total assets, end of year
$19,177,382
Total liabilities, end of year
$6,059,438
Net assets or fund balances, end of year
$13,117,944
Program services expenses (Part IX)
$11,874,905
Management and general expenses
$1,559,636
Fundraising expenses
$264,875
Program service expenses (Part III)
$11,874,905

Program services were 86.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $10,794

  • 1f · All other contributions, gifts and grants

    $2,914,127

  • 1g · Noncash contributions included above

    $52,268

  • 2a · Program service revenue: TUITION AND FEES

    total $12,159,648 · related or exempt $12,159,648

  • 2b · Program service revenue: PROGRAM FEES

    total $867,231 · related or exempt $867,231

  • 3 · Investment income

    total $234,648 · excluded $234,648

  • 6a · Gross rents

    real property $21,454

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $21,454

  • 6d · Net rental income or loss

    total $21,454 · excluded $21,454

  • 8a · Fundraising events: gross income

    $583,046

  • 8a · Fundraising events: contributions included on line 1c

    $10,794

  • 8b · Fundraising events: direct expenses

    $112,899

  • 8c · Net income from fundraising events

    total $470,147 · excluded $470,147

  • 11a · Other revenue: LOSS ON INTEREST RATE SWAP

    total -$48,984 · excluded -$48,984

  • 11e · Other revenue, total

    -$48,984

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $5,498 · program services $5,498

  • 5 · Compensation of officers, directors and key employees

    total $302,217 · program services $253,686 · management and general $42,022 · fundraising $6,509

  • 7 · Other salaries and wages

    total $6,538,732 · program services $5,488,709 · management and general $909,186 · fundraising $140,837

  • 8 · Pension plan contributions

    total $264,888 · program services $222,351 · management and general $36,832 · fundraising $5,705

  • 9 · Other employee benefits

    total $1,674,622 · program services $1,405,703 · management and general $232,850 · fundraising $36,069

  • 10 · Payroll taxes

    total $552,891 · program services $464,105 · management and general $76,878 · fundraising $11,908

  • 11a · Fees: management

    total $40,165 · program services $18,024 · management and general $22,141

  • 11b · Fees: legal

    total $5,855 · program services $2,627 · management and general $3,228

  • 11c · Fees: accounting

    total $78,906 · program services $35,408 · management and general $43,498

  • 11e · Fees: professional fundraising services

    total $44,847 · fundraising $44,847

  • 11g · Fees: other

    total $47,663 · program services $21,388 · management and general $26,275

  • 14 · Information technology

    total $299,085 · program services $251,056 · management and general $41,587 · fundraising $6,442

  • 16 · Occupancy

    total $1,534,567 · program services $1,508,063 · management and general $26,504

  • 20 · Interest

    total $112,788 · program services $94,676 · management and general $15,683 · fundraising $2,429

  • 22 · Depreciation, depletion and amortization

    total $496,943 · program services $467,126 · management and general $24,847 · fundraising $4,970

  • 23 · Insurance

    total $77,320 · program services $29,837 · management and general $46,717 · fundraising $766

  • 24a · Other expenses: ATHLETICS

    total $439,735 · program services $439,735

  • 24b · Other expenses: FOOD

    total $374,842 · program services $374,842

  • 24c · Other expenses: OTHER

    total $267,408 · program services $254,160 · management and general $11,213 · fundraising $2,035

  • 24d · Other expenses: STUDENT ACTIVITIES

    total $217,194 · program services $217,194

  • 24e · All other expenses

    total $323,250 · program services $320,717 · management and general $175 · fundraising $2,358

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $5,242,862 · end of year $4,767,436

  • 3 · Pledges and grants receivable

    end of year $787,521

  • 4 · Accounts receivable

    beginning of year $70,721 · end of year $179,132

  • 9 · Prepaid expenses and deferred charges

    beginning of year $68,193 · end of year $78,093

  • 10a · Land, buildings and equipment: cost or other basis

    $18,989,346

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,051,980

  • 10c · Land, buildings and equipment, net

    beginning of year $10,486,897 · end of year $12,937,366

  • 15 · Other assets

    beginning of year $677,571 · end of year $427,834

  • 17 · Accounts payable and accrued expenses

    beginning of year $680,831 · end of year $858,242

  • 19 · Deferred revenue

    beginning of year $1,373,528 · end of year $1,431,653

  • 23 · Secured mortgages and notes payable

    beginning of year $3,440,817 · end of year $3,204,805

  • 25 · Other liabilities

    beginning of year $862,773 · end of year $564,738

  • 27 · Net assets without donor restrictions

    beginning of year $10,150,473 · end of year $12,289,546

  • 28 · Net assets with donor restrictions

    beginning of year $37,822 · end of year $828,398

Mission and programs · 2023

Mission

PARTNERING WITH CHRISTIAN FAMILIES TO SHEPHERD AND CHALLENGE STUDENTS TOWARD THEIR INDIVIDUAL POTENTIAL TO IMPACT THE WORLD FOR JESUS CHRIST.

Activities or mission (Part I)

PARTNERING WITH CHRISTIAN FAMILIES TO SHEPHERD AND CHALLENGE STUDENTS TOWARD THEIR INDIVIDUAL POTENTIAL TO IMPACT THE WORLD FOR JESUS CHRIST. THE ONLY REASON WE EXIST IS TO SERVE JESUS CHRIST BY DEVELOPING THE PERSON THROUGH A CHRIST CENTERED EDUCATION.

  • CLASSROOM INSTRUCTION OCCURS AT ONE OF 2 CAMPUS LOCATIONS. THE ELEMENTARY CAMPUS IS IN BOISE, IDAHO AND HOSTS PRESCHOOL THROUGH GRADE 5. THE SECONDARY CAMPUS IS IN MERIDIAN, IDAHO AND SERVES GRADES 6-12. CLASSES ARE TAUGHT BY QUALIFIED TEACHERS THAT ARE CERTIFIED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI). MANY ARE ALSO STATE CERTIFIED.

    Expenses $11,282,767 · Grants $5,498 · Revenue $12,159,648

  • ATHLETICS AND OTHER ANCILLARY PROGRAMS ARE CENTRAL TO THE SCHOOL'S MISSION OF SHEPHERDING AND CHALLENGING THE WHOLE PERSON. OUR EXEMPT PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED IS TO ESTABLISH, MAINTAIN, PROMOTE, AND OPERATE A CHRISTIAN SCHOOL THAT IS CHARITABLE, RELIGIOUS AND EDUCATIONAL. THE SCHOOL VIEWS ATHLETICS AND OTHER ANCILLARY ACTIVITIES AS A CRITICAL EDUCATIONAL COMPONENT THAT ALLOWS THE STUDENT TO LEARN REAL-LIFE LESSONS AND APPLY BIBLICAL TRUTH THROUGH EXPERIENTIAL DISCOVERY. ATHLETIC EVENTS ARE CONDUCTED AT OUR 2 CAMPUS LOCATIONS AND OTHER LOCAL SCHOOLS AND FACILITIES AS REQUIRED. THE SCHOOL HIRES QUALIFIED COACHES AND SUPPORT STAFF TO RUN THESE ATHLETIC AND ANCILLARY PROGRAMS WITH OVERSIGHT OF APPROPRIATE ADMINISTRATION.

    Expenses $592,138 · Revenue $867,231

As filed on the 2023 return.

Listed in Part VII

  • Michael Papac

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Jason Warriner

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Jason Anstrand

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Todd Gill

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Brittany Dutton

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Brian Van Manen

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Lisa Beymer

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Duane Gray

    MEMBER

    Total calculated
    $5,157
    From this org
    $5,157
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Bret Moehlmann

    CFO

    Total calculated
    $124,046
    From this org
    $104,377
    From related orgs
    $0
    Other
    $19,669
    Hours/week
    40

  • Allen Howlett

    SUPERINTENDENT

    Total calculated
    $177,902
    From this org
    $148,440
    From related orgs
    $0
    Other
    $29,462
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,440
    Bonus
    $0
    Other
    $0
    Deferred
    $7,350
    Nontaxable benefits
    $22,112
    Filer's total
    $177,902

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
9 May 2025
IRS schema version
2023v6.0
Source object
202541349349302729

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.