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Nonprofiteer
← COLE VALLEY CHRISTIAN SCHOOLS INC

Form 990 for tax year 2022

Filed by COLE VALLEY CHRISTIAN SCHOOLS INC.

Totals

Total revenue
$15,487,487
Total expenses
$12,614,247
Contributions and grants received
$3,187,733
Grants paid
$4,500
Program service revenue
$11,552,878
Investment income
$99,242
Other revenue
$647,634
Total assets, end of year
$16,546,244
Total liabilities, end of year
$6,357,949
Net assets or fund balances, end of year
$10,188,295
Program services expenses (Part IX)
$10,992,043
Management and general expenses
$1,404,236
Fundraising expenses
$217,968
Program service expenses (Part III)
$10,992,043

Program services were 87.1% 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.

  • 1e · Government grants (contributions)

    $538,060

  • 1f · All other contributions, gifts and grants

    $2,649,673

  • 2a · Program service revenue: TUITION AND FEES

    total $10,618,473 · related or exempt $10,618,473

  • 2b · Program service revenue: PROGRAM FEES

    total $934,405 · related or exempt $934,405

  • 3 · Investment income

    total $100,361 · excluded $100,361

  • 6a · Gross rents

    real property $34,455

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $34,455

  • 6d · Net rental income or loss

    total $34,455 · excluded $34,455

  • 7a · Gross sales of assets other than inventory

    securities $800

  • 7b · Less cost or other basis and sales expenses

    securities $1,919

  • 7c · Gain or loss

    securities -$1,119

  • 7d · Net gain or loss

    total -$1,119 · excluded -$1,119

  • 8a · Fundraising events: gross income

    $747,668

  • 8b · Fundraising events: direct expenses

    $218,242

  • 8c · Net income from fundraising events

    total $529,426 · excluded $529,426

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

    total $83,753 · excluded $83,753

  • 11e · Other revenue, total

    $83,753

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $4,500 · program services $4,500

  • 5 · Compensation of officers, directors and key employees

    total $298,047 · program services $252,532 · management and general $39,496 · fundraising $6,019

  • 7 · Other salaries and wages

    total $5,792,834 · program services $4,908,197 · management and general $767,640 · fundraising $116,997

  • 8 · Pension plan contributions

    total $221,941 · program services $188,048 · management and general $29,410 · fundraising $4,483

  • 9 · Other employee benefits

    total $1,489,020 · program services $1,261,628 · management and general $197,318 · fundraising $30,074

  • 10 · Payroll taxes

    total $492,697 · program services $417,456 · management and general $65,290 · fundraising $9,951

  • 11a · Fees: management

    total $28,890 · program services $12,964 · management and general $15,926

  • 11b · Fees: legal

    total $13,936 · program services $6,254 · management and general $7,682

  • 11c · Fees: accounting

    total $62,450 · program services $28,024 · management and general $34,426

  • 11g · Fees: other

    total $55,422 · program services $24,870 · management and general $30,552

  • 12 · Advertising and promotion

    total $247 · program services $247

  • 13 · Office expenses

    total $145,972 · program services $145,972

  • 14 · Information technology

    total $439,816 · program services $372,651 · management and general $58,283 · fundraising $8,882

  • 16 · Occupancy

    total $351,772 · program services $351,772

  • 17 · Travel

    total $6,916 · program services $6,916

  • 19 · Conferences, conventions and meetings

    total $10,397 · program services $10,397

  • 20 · Interest

    total $122,838 · program services $104,079 · management and general $16,279 · fundraising $2,480

  • 22 · Depreciation, depletion and amortization

    total $434,585 · program services $408,510 · management and general $21,729 · fundraising $4,346

  • 23 · Insurance

    total $89,250 · program services $45,339 · management and general $42,980 · fundraising $931

  • 24a · Other expenses: SUPPLIES, FACILITIES, A

    total $1,204,593 · program services $1,161,457 · management and general $43,136

  • 24b · Other expenses: SPORTS ACTIVITIES

    total $374,176 · program services $374,176

  • 24c · Other expenses: STUDENT ACTIVITIES

    total $303,851 · program services $303,851

  • 24d · Other expenses: FOOD

    total $247,134 · program services $247,134

  • 24e · All other expenses

    total $422,963 · program services $355,069 · management and general $34,089 · fundraising $33,805

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,481,372

  • 2 · Savings and temporary cash investments

    beginning of year $10,001 · end of year $5,242,862

  • 4 · Accounts receivable

    beginning of year $270,297 · end of year $70,721

  • 9 · Prepaid expenses and deferred charges

    beginning of year $47,223 · end of year $68,193

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

    $16,138,212

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

    $5,651,315

  • 10c · Land, buildings and equipment, net

    beginning of year $9,124,402 · end of year $10,486,897

  • 15 · Other assets

    beginning of year $93,390 · end of year $677,571

  • 17 · Accounts payable and accrued expenses

    beginning of year $606,677 · end of year $680,831

  • 19 · Deferred revenue

    beginning of year $1,154,499 · end of year $1,373,528

  • 23 · Secured mortgages and notes payable

    beginning of year $3,950,454 · end of year $3,440,817

  • 25 · Other liabilities

    beginning of year $0 · end of year $862,773

  • 27 · Net assets without donor restrictions

    beginning of year $7,279,235 · end of year $10,150,473

  • 28 · Net assets with donor restrictions

    beginning of year $35,820 · end of year $37,822

Mission and programs · 2022

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 GRADES PRESCHOOL THROUGH GRADE 6. THE SECONDARY CAMPUS IS IN MERIDIAN, IDAHO AND SERVES GRADES 7-12. CLASSES ARE TAUGHT BY QUALIFIED TEACHERS THAT ARE CERTIFIED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI). MANY ARE ALSO STATE CERTIFIED.

    Expenses $10,443,929 · Grants $4,500 · Revenue $10,618,473

  • ATHLETICS IS 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 AS A CRITICAL EDUCATIONAL COMPONENT THAT ALLOWS THE STUDENT TO LEARN REAL-LIFE LESSONS AND APPLY BIBLICAL TRUTH AS THEY WORK IN A TEAM ENVIRONMENT. PRACTICES AND GAMES ARE CONDUCTED AT OUR 2 CAMPUS LOCATIONS AND OTHER LOCAL SCHOOLS. THE SCHOOL HIRES QUALIFIED COACHES TO RUN THE PROGRAMS AND THE OVERALL PROGRAM IS MANAGED BY AN ATHLETIC DIRECTOR

    Expenses $548,114 · Revenue $934,405

As filed on the 2022 return.

Listed in Part VII

  • Michael Papac

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Jason Warriner

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • John Wick

    SECRETARY (RESIGNED EFFECTIVE 5/23)

    Total calculated
    $0
    Hours/week
    2

  • Todd Gill

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Robyn Mick

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Brian Van Manen

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Jason Anstrand

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Duane Gray

    MEMBER / TEACHER AIDE

    Total calculated
    $5,280
    From this org
    $5,280
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Bret Moehlmann

    CFO

    Total calculated
    $113,651
    From this org
    $95,824
    From related orgs
    $0
    Other
    $17,827
    Hours/week
    40

  • Allen Howlett

    SUPERINTENDENT

    Total calculated
    $170,400
    From this org
    $143,781
    From related orgs
    $0
    Other
    $26,619
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,781
    Bonus
    $0
    Other
    $0
    Deferred
    $7,291
    Nontaxable benefits
    $19,328
    Filer's total
    $170,400

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
2022
Filed
1 May 2024
IRS schema version
2022v5.0
Source object
202421349349303407

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