{"success":true,"data":{"_id":912058617,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provided education in compliance with state regulations to students from grades pre-school through 8th grade.","primary_activities":"Provided education in compliance with state regulation to students ranging from grades pre-k through 8th grade","year":2012,"name":"CORNERSTONE CHRISTIAN ACADEMY","phone":"5098351235","type":"990","affiliation":"Christianity","principal_officer":"DAVID KISTLER","year_formation":2000,"state_legal_domicile":"WA","total_volunteers":3,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"4224 E 4TH AVE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":"99202"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":16,"Total Gross UBI":225,"Number of employees":16,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":true,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":262697,"Contributions":{"value":116151,"Other contributions":81862,"Fundraising revenue":34289},"Program revenue":{"value":146321,"Total revenue":146321,"Unrelated business revenue":225},"Investment income":{"value":0},"Other revenues":{"value":225,"Other total":225}},"Expenses":{"value":252218,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":159225,"Current officers":30903,"Other salaries and wages":115245,"Payroll taxes":13077},"Other expenses":{"value":92993,"Accounting":1387,"Advertising":1283,"Office expenses":5279,"Royalties":32000,"Insurance":3733,"Itemized Expenses":{"value":22465,"VARIOUS":22465},"All other expenses":26846}},"Assets":{"value":29421,"Non-interest bearing cash":10092,"Savings and temp cash investments":5012,"Accounts receivable":14317},"Liabilities":{"value":-1589,"Accounts payable, accrued":-1589},"Fund balance":{"value":31010},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDED EDUCATION IN COMPLIANCE WITH STATE REGULATION TO STUDENTS RANGING FROM GRADES PRE-K THROUGH 8TH GRADE","expense":172652,"revenue":146321}],"program_service_revenue_detail":[{"business_code":"611710","description":"TUITIONS","total_revenue":146321}],"functional_expense_allocations":{"current_officers_directors":{"program_services":0,"management_and_general":30903,"fundraising":0,"total":30903},"other_salaries_and_wages":{"program_services":115245,"management_and_general":0,"fundraising":0,"total":115245},"payroll_taxes":{"program_services":10854,"management_and_general":2223,"fundraising":0,"total":13077},"accounting_fees":{"program_services":0,"management_and_general":1387,"fundraising":0,"total":1387},"advertising":{"program_services":1283,"management_and_general":0,"fundraising":0,"total":1283},"office_expenses":{"program_services":0,"management_and_general":1189,"fundraising":4090,"total":5279},"royalties":{"program_services":5440,"management_and_general":26560,"fundraising":0,"total":32000},"insurance":{"program_services":3098,"management_and_general":635,"fundraising":0,"total":3733},"all_other_expenses":{"program_services":19600,"management_and_general":7246,"fundraising":0,"total":26846}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID KISTLER","address_line1":"4224 E 4TH AVE","city":"SPOKANE","state":"WA","zip":"99202"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"5098351235","business_name_line1":"DAVID KISTLER","address_line1":"4224 E 4TH AVE","city":"SPOKANE","state":"WA","zip":"99202"},"officers_directors_key_employees":[{"title":"PRINCIPAL","average_hours_per_week":40.0,"reportable_comp_from_org":30915,"reportable_comp_from_related_orgs":0,"other_compensation":0,"key_employee":true},{"title":"BOD","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOD","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleA":{"public_charity_status":{"school_170b1_aii":true},"support_170":{"public_support_total":0,"gross_investment_income":{"value":0},"public_support_percentage":0.0},"support_509":{"public_support_total":0,"public_support_percentage":0.0,"investment_income_percentage":0.0}},"ScheduleB":{"attached":false,"required":false},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":true},"records":{"maintain_racial_composition_records":true,"maintain_scholarship_records":true,"maintain_copies_brochures":true,"maintain_copies_solicitations":true},"discrimination":{"students_rights_or_privileges":false,"admissions_policies":false,"employment_faculty_or_staff":false,"scholarships_or_financial_aid":false,"educational_policies":false,"use_of_facilities":false,"athletic_programs":false,"other_extracurricular_activities":false},"government_aid":{"received_government_financial_aid":false,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"identifier":"Line 3","explanation":"NEWSPAPER ADS IN ADDITION TO LOCAL RADIO ADS"}]},"source_xml":"201400439349302185_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provided education in compliance with state regulations to students from grades pre-school through 8th grade.","primary_activities":"Provided education in compliance with state regulation to students ranging from grades pre-k through 8th grade","year":2012,"name":"CORNERSTONE CHRISTIAN ACADEMY","phone":"5098351235","type":"990","affiliation":"Christianity","principal_officer":"DAVID KISTLER","year_formation":2000,"state_legal_domicile":"WA","total_volunteers":3,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"4224 E 4TH AVE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":"99202"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":16,"Total Gross UBI":225,"Number of employees":16,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":true,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":262697,"Contributions":{"value":116151,"Other contributions":81862,"Fundraising revenue":34289},"Program revenue":{"value":146321,"Total revenue":146321,"Unrelated business revenue":225},"Investment income":{"value":0},"Other revenues":{"value":225,"Other total":225}},"Expenses":{"value":252218,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":159225,"Current officers":30903,"Other salaries and wages":115245,"Payroll taxes":13077},"Other expenses":{"value":92993,"Accounting":1387,"Advertising":1283,"Office expenses":5279,"Royalties":32000,"Insurance":3733,"Itemized Expenses":{"value":22465,"VARIOUS":22465},"All other expenses":26846}},"Assets":{"value":29421,"Non-interest bearing cash":10092,"Savings and temp cash investments":5012,"Accounts receivable":14317},"Liabilities":{"value":-1589,"Accounts payable, accrued":-1589},"Fund balance":{"value":31010},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDED EDUCATION IN COMPLIANCE WITH STATE REGULATION TO STUDENTS RANGING FROM GRADES PRE-K THROUGH 8TH GRADE","expense":172652,"revenue":146321}],"program_service_revenue_detail":[{"business_code":"611710","description":"TUITIONS","total_revenue":146321}],"functional_expense_allocations":{"current_officers_directors":{"program_services":0,"management_and_general":30903,"fundraising":0,"total":30903},"other_salaries_and_wages":{"program_services":115245,"management_and_general":0,"fundraising":0,"total":115245},"payroll_taxes":{"program_services":10854,"management_and_general":2223,"fundraising":0,"total":13077},"accounting_fees":{"program_services":0,"management_and_general":1387,"fundraising":0,"total":1387},"advertising":{"program_services":1283,"management_and_general":0,"fundraising":0,"total":1283},"office_expenses":{"program_services":0,"management_and_general":1189,"fundraising":4090,"total":5279},"royalties":{"program_services":5440,"management_and_general":26560,"fundraising":0,"total":32000},"insurance":{"program_services":3098,"management_and_general":635,"fundraising":0,"total":3733},"all_other_expenses":{"program_services":19600,"management_and_general":7246,"fundraising":0,"total":26846}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"DAVID KISTLER","address_line1":"4224 E 4TH AVE","city":"SPOKANE","state":"WA","zip":"99202"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"5098351235","business_name_line1":"DAVID KISTLER","address_line1":"4224 E 4TH AVE","city":"SPOKANE","state":"WA","zip":"99202"},"officers_directors_key_employees":[{"title":"PRINCIPAL","average_hours_per_week":40.0,"reportable_comp_from_org":30915,"reportable_comp_from_related_orgs":0,"other_compensation":0,"key_employee":true},{"title":"BOD","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOD","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleA":{"public_charity_status":{"school_170b1_aii":true},"support_170":{"public_support_total":0,"gross_investment_income":{"value":0},"public_support_percentage":0.0},"support_509":{"public_support_total":0,"public_support_percentage":0.0,"investment_income_percentage":0.0}},"ScheduleB":{"attached":false,"required":false},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":true},"records":{"maintain_racial_composition_records":true,"maintain_scholarship_records":true,"maintain_copies_brochures":true,"maintain_copies_solicitations":true},"discrimination":{"students_rights_or_privileges":false,"admissions_policies":false,"employment_faculty_or_staff":false,"scholarships_or_financial_aid":false,"educational_policies":false,"use_of_facilities":false,"athletic_programs":false,"other_extracurricular_activities":false},"government_aid":{"received_government_financial_aid":false,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"identifier":"Line 3","explanation":"NEWSPAPER ADS IN ADDITION TO LOCAL RADIO ADS"}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":0.6666666666666666},"Operating Margin":{"score":0.03989006345713883,"percentile":0.5315319690886328},"Operating Reserve Ratio":{"score":0.11664908927990865,"percentile":0.12495432146614252},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.12257253645655743,"percentile":0.4603623903610868},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.3333333333333333,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":false},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":false},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.5277777777777777,"weight":14},"Sustainability":{"score":0.3865168093841299,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.68965122150814,"percentile":0.31399029517882593}},"source_xml":"201400439349302185_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}