2025-03-28T14:07:35+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 951683878 Linfield Christian School LINF 9516768111 31950 Pauba Road Temecula CA 92592 Terry Cutter CFOO 9516768111 2025-03-28 true Andrea Salamy P00705827 5055022746 2025-03-28 2023 2025-03-06 01:10:19Z Marc Horton 31950 Pauba Road Temecula CA 92592 19496440 false X www.linfield.com X 1936 CA Linfield Christian School provides transitional kindergarten through 12th grade college preparatory education in a caring, relational, Christ-centered environment 8 8 283 425 0 0 1116841 836164 17230221 18084759 5263 261308 27056 308653 18379381 19490884 2015845 2272943 0 0 9802360 10688708 0 0 38326 4873083 5279881 16691288 18241532 1688093 1249352 35178714 36258868 28318404 28191366 6860310 8067502 Linfield Christian School provides a college preparatory education in a caring, relational, Christ-centered environment that develops and inspires students to: Know Jesus Christ as Lord; Love others as themselves; and Grow in knowledge and skill. false false 7737235 786593 7837384 Linfield Christian High School (9-12) educates approximately 443 students. 96% of our high school graduates go on to 2 or 4-year colleges or universities . Linfield's students' SAT/ACT scores are consistently among the highest in our valley. High school students receive personalized college counseling beginning in 8th grade. Students can also participate in our award winning band, performing arts, and engineering programs. We offer 17 high school sports and have a winning tradition including 89 league championships and 25 CIF championships. High school students are challenged to develop an authentic faith in both the classroom and through mission opportunities. 4359076 895769 5917233 Linfield Christian Elementary School (TK-5) educates approximately 465 students. At Linfield, college prep begins at the elementary school. Students benefit from a low student/teacher ratio, a rigorous curriculum and qualified, caring faculty. The elementary program includes training in current technology (STEAM), art, performing arts, and language studies, and provides a biblical perspective aimed to grow the students' faith. 3357633 590581 4330142 Linfield Christian Middle School (6-8) educates approximately 286 students. Students at the middle school continue their collegiate journey through continued exposure in the classroom to technology, modern science laboratories, and the arts. Middle school students can pursue extra-curricular opportunities in athletics, STEAM, performing arts, visual arts, and band. Middle School students are challenged to grow in their faith through weekly chapels and ministry opportunities. 15453944 true true false false false false false true false true false false true true false false true true false false false false false false false false false true true true false false false false false false true false false false false false false false false true true true false false true 101 0 true 283 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false false true true true true true true true false CA X Terry Cutter 9516768111 31950 Pauba Road Temecula CA 92592 Bryce Myers Chairman 1.5 0.5 X X 0 0 0 Deanna Elliano Secretary 1.5 0.5 X X 0 0 0 Dennis Hollingsworth Vice Chairman 1.5 0.5 X X 0 0 0 Terri Lee Delhamer Treasurer 1.5 0.5 X X 0 0 0 Casey Crawford Trustee 1.5 0.5 X 0 0 0 Elise Wakefield Trustee 1.5 0.5 X 0 0 0 Mark Pledger Trustee 1.5 0.5 X 0 0 0 Philip Lawrence Trustee 1.5 0.5 X 0 0 0 Marc Horton Head of School 40.0 20.0 X 337957 0 8648 Terry Cutter CFOO 40.0 10.0 X 155961 0 16255 Ari Petersen Director of Development 10.0 40.0 X 0 209081 22463 493918 209081 47366 2 false true false Summit Construction & Restoration PO Box 18555 Anaheim CA 92817 Construction 275845 Jenkins Plumbing & Construction 41933 Juniper St Murrieta CA 92562 Construction 196592 Bryan J Orris Flooring Inc 23811 Washington Ave Murrieta CA 92562 Flooring Contractor 112091 3 821864 14300 836164 Tuition & Fees 611110 18084759 18084759 0 0 0 0 18084759 261308 261308 34886 5556 29330 0 29330 29330 0 0 279323 0 0 279323 279323 19490884 18084759 0 569961 2272943 2272943 582749 582749 8250829 6988370 1255032 7427 97344 80951 16393 1117508 948348 168219 941 640278 505856 133881 541 9051 9051 60600 60600 43212 0 43212 0 176791 176791 110468 81268 29133 67 164066 142929 19608 1529 501509 471894 24595 5020 156838 156141 581 116 717985 690573 20219 7193 1356042 1277203 65255 13584 94832 89312 4570 950 Student Activities 1027221 1027221 Materials 287835 287835 Repairs/Maintenance 271823 231678 39696 449 Admin Services 220635 121863 98598 174 80973 79559 1079 335 18241532 15453944 2749262 38326 6788479 4298342 52219 0 0 0 0 0 298365 283703 41823182 23614774 17546606 18208408 3580453 5260654 0 0 6912592 8207761 35178714 36258868 1144307 1083289 5661100 5823953 20976497 20735888 492572 512553 0 0 43928 35683 28318404 28191366 X 6860310 8067502 6860310 8067502 35178714 36258868 1249352 -42160 0 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 138218 138218 34529047 17674635 16854412 6885055 5682968 1202087 270862 257171 13691 18208408 Due from related party 8174628 Right of use Assets 33133 8207761 Lease liabilities 35683 35683 Schedule D, Part IV, Line 2b Explanation of escrow agreement Linfield Christian School collects funds on behalf of the Associated Student Body (ASB). These funds are tracked and earmarked for the ASB and are remitted when requested by the ASB. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The school publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. It is also included on promotional admissions material. true Financial Aid 509 2013415 Faculty Grants 45 192769 Debt Forgiveness 3 4949 Early Pay Tuition Discount 249 61810 Schedule I, Part III, Column (b) Estimated Number Of Recipients Early Pay Tuition Discount : Estimate based on total dollars given divided by 2% of the tuition rate charged per tuition sheet. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Parties that are interested in being considered for tuition assistance are required to complete an online application process through a third party. The application requests income and expense information and submission of additional documents to support the information provided. The information submitted is reviewed by the Tuition Assistance Committee for an award decision. The award amount is based on need and the amount of resources made available by the Board of Trustees. Faculty grants are available for students of teachers and staff who do not apply for Tuition Assistance. Debt forgiveness is granted on a case-by-case basis by the Head of School and CFO under authority granted by the Finance Committee. This assistance involves the waiver or reduction of termination fees and is based upon review of the specific circumstances that lead families to withdraw from Linfield and terminate their enrollment agreement. X X X false false false false false false false false false Marc Horton Head of School 281500 0 56457 0 0 0 1200 0 7448 0 346605 0 0 0 Terry Cutter CFOO 150336 0 5625 0 0 0 1200 0 15055 0 172216 0 0 0 Ari Petersen Director of Development 0 200748 0 8333 0 0 0 0 0 22463 0 231544 0 0 A California Enterprise Development Authority 352273601 000000000 2022-09-06 24576500 Proceeds during fiscal year 06/30/2023 were used to refund the 09/05/2019 issue. false false false B California Enterprise Development Authority 352273601 000000000 2023-08-15 2300000 Series C loan to finance Solar Project false false false A 800203 21576500 103774 21472726 2006 true false true true B 2300000 52100 201130 2046770 false false false A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false false true false false false false false true B false false true false false false false false true A true B true Schedule K, Part II, Line 3 Column A: The proceeds received during FY23 were used to refund the 09/05/2019 issue. The issuance includes a provision allowing the organization to draw an additional $3,000,000 for capital expenditures collateralized by capital campaign pledges. As of yearend, no additional amounts for capital expenditures had been drawn. 15000 Faculty Grant Tuition Assistance Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the Finance Committee for review prior to filing with the IRS. The Finance Committee recommends acceptance and filing to Board who votes on acceptance and approval. Form 990, Part VI, Line 12c Conflict of interest policy A conflict of interest questionnaire is completed annually by each Trustee and Officer. The completed questionnaires are reviewed by top management for any conflicts of interests and addressed accordingly. Should any potential conflicts of interest be disclosed, the Trustee or Officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive Committee, which is an independent committee of the Board of Trustees, determines the compensation for the Head of School. The Committee utilizes salary surveys and other contemporaneous data to determine the pay. The compensation approval is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Head of School utilizes salary surveys to determine other Officer compensation. The approved compensation is documented in the minutes via the budgeting process and approved by the board at that time. Form 990, Part VI, Line 19 Required documents available to the public The school makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc Revenue - Total Revenue: 279323, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 279323; The Linfield Foundation 31950 Pauba Road Temecula CA 92592 330863521 Support Linfield Christian School CA 501(c)(3) 7 Linfield Christian School true The Westland Foundation 31950 Pauba Road Temecula CA 92592 956187291 Support Linfield Christian School CA 501(c)(3) Type III-FI Linfield Christian School true false false true false false false false false false false false false true true true false true false true The Linfield Foundation C 821864 Accounting Records The Linfield Foundation Q 548250 Accounting Records