PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

Forest Lake Christian School

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Primary, Elementary Schools (NTEE)

Donations to this organization are tax deductible.

Details

According to its June 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.
Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$3.89M (2023)

Expenses
$3.96M (2023)

Total Assets
$2.67M (2023)

Total Liabilities
$2.12M (2023)

Years with missing data
Source: Form 990 tax filings from 2012 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,886,703
Expenses
$3,961,960
Net Income
-$75,257
Net Assets
$542,318
Notable Sources of Revenue Percent of Total Revenue
Contributions $115,611
3.0%
Program Services $3,682,175
94.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $55,193
1.4%
Net Fundraising $25,724
0.7%
Sales of Assets $8,000
0.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $72,973
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $2,294,147
57.9%
Assets/Debt
Total Assets $2,665,628
Total Liabilities $2,123,310
Net Assets $542,318
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Kirk (Dir Of Busin) $65,930 $0 $0
Valerie Horner (President) $0 $0 $0
Rick Landon (Board Member) $0 $0 $0
Julie Moskus (Secretary) $0 $0 $0
Sean O'neill (Treasurer) $0 $0 $0
Eric Sams (Board Member) $0 $0 $0
Michelle Stokes (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,005,413
Expenses
$3,686,873
Net Income
$318,540
Net Assets
$617,575
Notable Sources of Revenue Percent of Total Revenue
Contributions $97,821
2.4%
Program Services $3,848,305
96.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $56,912
1.4%
Net Fundraising $2,375
0.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $67,827
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $2,040,066
55.3%
Assets/Debt
Total Assets $2,835,086
Total Liabilities $2,217,511
Net Assets $617,575
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Kirk (Dir Of Busin) $63,577 $0 $0
Valerie Horner (President) $0 $0 $0
David Landon (Vice Preside) $0 $0 $0
Julie Moskus (Secretary) $0 $0 $0
Sean O'neill (Treasurer) $0 $0 $0
Eric Sams (Board Member) $0 $0 $0
Michelle Stokes (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,789,404
Expenses
$3,178,580
Net Income
$610,824
Net Assets
$299,035
Notable Sources of Revenue Percent of Total Revenue
Contributions $483,508
12.8%
Program Services $3,250,378
85.8%
Investment Income $2
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $48,542
1.3%
Net Fundraising $6,474
0.2%
Sales of Assets $500
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $61,879
1.9%
Professional Fundraising Fees $0
Other Salaries and Wages $1,729,797
54.4%
Assets/Debt
Total Assets $2,810,095
Total Liabilities $2,511,060
Net Assets $299,035
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Kirk (Dir Of Busin) $55,654 $0 $0
Valerie Horner (President) $0 $0 $0
David Landon (Vice Preside) $0 $0 $0
Julie Moskus (Secretary) $0 $0 $0
Sean O'neill (Treasurer) $0 $0 $0
Eric Sams (Board Member) $0 $0 $0
Michelle Stokes (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,434,248
Expenses
$2,897,384
Net Income
-$463,136
Net Assets
-$311,789
Notable Sources of Revenue Percent of Total Revenue
Contributions $92,127
3.8%
Program Services $2,299,597
94.5%
Investment Income $27
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $29,060
1.2%
Net Fundraising $13,437
0.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $56,125
1.9%
Professional Fundraising Fees $0
Other Salaries and Wages $1,590,848
54.9%
Assets/Debt
Total Assets $2,673,408
Total Liabilities $2,985,197
Net Assets -$311,789
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Kirk (Dir Of Busin) $54,300 $0 $0
Valerie Horner (President) $0 $0 $0
David Landon (Vice Preside) $0 $0 $0
Julie Moskus (Secretary) $0 $0 $0
Sean O'neill (Board Member) $0 $0 $0
Eric Sams (Board Member) $0 $0 $0
Michelle Stokes (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,639,107
Expenses
$3,040,865
Net Income
-$401,758
Net Assets
$151,347
Notable Sources of Revenue Percent of Total Revenue
Contributions $39,081
1.5%
Program Services $2,546,761
96.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $31,196
1.2%
Net Fundraising $22,069
0.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $56,100
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $1,600,628
52.6%
Assets/Debt
Total Assets $2,803,878
Total Liabilities $2,652,531
Net Assets $151,347
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Kirk (Dir Of Busin) $53,750 $0 $0
Keith Brown (President) $0 $0 $0
Julie Moskus (Secretary) $0 $0 $0
Eric Sams (Board Member) $0 $0 $0
Valerie Horner (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,048,389
Expenses
$3,056,326
Net Income
-$7,937
Net Assets
$553,105
Notable Sources of Revenue Percent of Total Revenue
Contributions $52,162
1.7%
Program Services $2,935,331
96.3%
Investment Income $654
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $34,379
1.1%
Net Fundraising $25,863
0.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $56,212
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $1,601,895
52.4%
Assets/Debt
Total Assets $3,029,606
Total Liabilities $2,476,501
Net Assets $553,105
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Kirk (Dir Of Busin) $56,194 $0 $0
Keith Brown (President) $0 $0 $0
Julie Moskus (Secretary) $0 $0 $0
Eric Sams (Board Member) $0 $0 $0
Ken Bywaters (Board Member) $0 $0 $0
Steve Davidson (Board Member) $0 $0 $0
Valerie Horner (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,613,268
Expenses
$3,122,420
Net Income
-$509,152
Net Assets
$561,042
Notable Sources of Revenue Percent of Total Revenue
Contributions $88,240
3.4%
Program Services $2,478,793
94.9%
Investment Income $2,158
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $34,401
1.3%
Net Fundraising $9,676
0.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $152,054
4.9%
Professional Fundraising Fees $0
Other Salaries and Wages $1,665,333
53.3%
Assets/Debt
Total Assets $2,847,725
Total Liabilities $2,286,683
Net Assets $561,042
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Carol Holt (Board Member) $60,054 $0 $0
Lori Kirk (Dir Of Busin) $50,417 $0 $0
Julie Moskus (Vice Chairma) $37,000 $0 $0
Phil Sparling (President) $0 $0 $0
Keith Brown (Secretary) $0 $0 $0
Dave Wickstrom (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,696,461
Expenses
$2,968,567
Net Income
-$272,106
Net Assets
$1,070,194
Notable Sources of Revenue Percent of Total Revenue
Contributions $132,399
4.9%
Program Services $2,487,832
92.3%
Investment Income $255
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $38,046
1.4%
Net Fundraising $37,929
1.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $148,417
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $1,552,407
52.3%
Assets/Debt
Total Assets $2,848,103
Total Liabilities $1,777,909
Net Assets $1,070,194
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Kirk (Dir Of Busin) $56,447 $0 $0
Julie Moskus (Vice Chairma) $45,687 $0 $0
Carol Holt (Board Member) $25,000 $0 $0
Phil Sparling (President) $0 $0 $0
Keith Brown (Secretary) $0 $0 $0
Dave Wickstrom (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,386,856
Expenses
$2,969,159
Net Income
-$582,303
Net Assets
$1,342,300
Notable Sources of Revenue Percent of Total Revenue
Contributions $81,485
3.4%
Program Services $2,231,135
93.5%
Investment Income $55
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $38,671
1.6%
Net Fundraising $35,510
1.5%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $110,875
3.7%
Professional Fundraising Fees $0
Other Salaries and Wages $1,758,829
59.2%
Assets/Debt
Total Assets $2,410,542
Total Liabilities $1,068,242
Net Assets $1,342,300
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Julie Moskus (Vice Chairma) $57,000 $0 $0
Lori Kirk (Dir Of Busin) $28,043 $0 $0
Phil Sparling (President) $0 $0 $0
Keith Brown (Secretary) $0 $0 $0
Steve Kellar (Board Member) $0 $0 $0
Dave Wickstrom (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2014

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,181,719
Expenses
$2,117,656
Net Income
$64,063
Net Assets
$3,191,245
Notable Sources of Revenue Percent of Total Revenue
Contributions $48,400
2.2%
Program Services $2,356,182
> 100%
Investment Income $111
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income -$105,339
Net Fundraising -$117,635
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $98,650
4.7%
Professional Fundraising Fees $0
Other Salaries and Wages $1,362,271
64.3%
Assets/Debt
Total Assets $4,030,232
Total Liabilities $838,987
Net Assets $3,191,245

Document Links

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,454,288
Expenses
$2,234,606
Net Income
$219,682
Net Assets
$3,127,182
Notable Sources of Revenue Percent of Total Revenue
Contributions $116,369
4.7%
Program Services $2,395,098
97.6%
Investment Income $1,685
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income -$29,900
Net Fundraising -$28,964
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $100,200
4.5%
Professional Fundraising Fees $0
Other Salaries and Wages $1,375,593
61.6%
Assets/Debt
Total Assets $4,155,493
Total Liabilities $1,028,311
Net Assets $3,127,182

Document Links

Fiscal Year Ending June
2011

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »