Civic Intelligence

Capstone Christian Academy

990 • Fiscal year 2021 • EIN 20-0166381

Jul 01, 2020 to Jun 30, 2021 • Filed on May 05, 2022

Organization ProfileCapstonechristian.org

View Organization Page

1045 Palms Airport DriveLas Vegas, NV 89119

(702) 597-1010

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

9th percentile

0.02x

Higher debt load relative to revenue than 9% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

97th percentile

87%

Higher net margin than 97% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

43rd percentile

7.8%

Faster asset growth than 43% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$41,921,803

Up $3,050,863 (+7.8%) from 2020

Net Assets

Up

$41,864,728

Up $2,994,436 (+7.7%) from 2020

Liabilities

Up

$57,075

Up $56,427 (+8708%) from 2020

Revenue And Expenses
Liabilities / Revenue9th percentileNet Margin97th percentile

Revenue

Up

$3,438,553

Up $13,158,563 (+135%) from 2020

Expenses

Up

$444,116

Up $412,704 (+1314%) from 2020

Net Income

Up

$2,994,437

Up $12,745,859 (+131%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2011: $48,513,566Liabilities 2011: $29,968Net Assets 2011: $48,483,5982011Assets 2012: $48,533,222Liabilities 2012: $31,871Net Assets 2012: $48,501,3512012Assets 2013: $48,522,673Liabilities 2013: $19,023Net Assets 2013: $48,503,6502013Assets 2014: $48,539,210Liabilities 2014: $32,835Net Assets 2014: $48,506,3752014Assets 2015: $48,562,454Liabilities 2015: $49,286Net Assets 2015: $48,513,1682015Assets 2016: $48,584,682Liabilities 2016: $20,441Net Assets 2016: $48,564,2412016Assets 2017: $48,589,826Liabilities 2017: $24,743Net Assets 2017: $48,565,0832017Assets 2018: $48,585,927Liabilities 2018: $18,503Net Assets 2018: $48,567,4242018Assets 2019: $48,678,135Liabilities 2019: $56,421Net Assets 2019: $48,621,7142019Assets 2020: $38,870,940Liabilities 2020: $648Net Assets 2020: $38,870,2922020Assets 2021: $41,921,803Liabilities 2021: $57,075Net Assets 2021: $41,864,7282021Assets 2022: $42,534,122Liabilities 2022: $490,372Net Assets 2022: $42,043,7502022Assets 2023: $43,046,392Liabilities 2023: $644,965Net Assets 2023: $42,401,4272023Assets 2024: $45,335,818Liabilities 2024: $686,256Net Assets 2024: $44,649,5622024

Highlighted filing

2021

Assets$41,921,803
Liabilities$57,075
Net Assets$41,864,728
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$5.0M$0-$5.0M-$10MExpenses 2011: $31,0352011Revenue 2012: $23,270Expenses 2012: $5,517Net Income 2012: $17,7532012Expenses 2013: $6,1012013Revenue 2014: $8,400Expenses 2014: $5,675Net Income 2014: $2,7252014Revenue 2015: $12,400Expenses 2015: $5,607Net Income 2015: $6,7932015Revenue 2016: $57,000Expenses 2016: $5,927Net Income 2016: $51,0732016Revenue 2017: $8,664Expenses 2017: $7,822Net Income 2017: $8422017Revenue 2018: $20,802Expenses 2018: $18,461Net Income 2018: $2,3412018Revenue 2019: $106,231Expenses 2019: $51,941Net Income 2019: $54,2902019Revenue 2020: -$9,720,010Expenses 2020: $31,412Net Income 2020: -$9,751,4222020Revenue 2021: $3,438,553Expenses 2021: $444,116Net Income 2021: $2,994,4372021Revenue 2022: $1,273,594Expenses 2022: $1,094,572Net Income 2022: $179,0222022Revenue 2023: $2,047,111Expenses 2023: $1,689,434Net Income 2023: $357,6772023Revenue 2024: $4,383,842Expenses 2024: $2,135,708Net Income 2024: $2,248,1342024

Highlighted filing

2021

Revenue$3,438,553
Expenses$444,116
Net Income$2,994,437
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 5, 2022
Return Version
2020v4.1
Gross Receipts
$3,438,553
Mission and Program Overview

Mission

To provide a Christian school in the local community.

To provide a Christian school in the local community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$37,798,512$40,964,600▲ $3,166,088
Cash and Non-Interest-Bearing Accounts$523,267$204,569▼ $318,698
Prepaid Expenses and Deferred Charges-$8,848-
Accounts Receivable-$3,075-
Intangible Assets-$30-
Total Assets$38,870,940$41,921,803▲ $3,050,863
Other Assets Total$549,161$740,681▲ $191,520
Liabilities
Accounts Payable and Accrued Expenses$648$29,673▲ $29,025
Deferred Revenue-$27,402-
Total Liabilities$648$57,075▲ $56,427
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$38,870,292$41,864,728▲ $2,994,436
Total Net Assets Fund Balance$38,870,292$41,864,728▲ $2,994,436
Total Liabilities and Net Assets / Fund Balance$38,870,940$41,921,803▲ $3,050,863

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,571,702--
Land$38,434,294--
Other Assets Org$2,562--
Compensation and Service Providers
Top Officer Pay9th percentile

Board Members and Trustees

NameTitle
Mark WhelchelPresident
Chuck LeyDirector
Joe SundermanDirector
Ann O'ConnellSecretary
Bill MulliganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,404,723
Program Service Revenue
$22,439
Investment Income
$1,000
Other Revenue
$10,391
All Other Contributions
$3,404,723
Change in Net Assets
$2,994,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$352,498
Salaries, Compensation, and Employee Benefits$91,618
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$16,935$95,078$0$112,013
Other Salaries and Wages$84,580$0$0$84,580
All Other Expenses$76,368$3,669$0$80,037
Depreciation Depletion$41,396$0$0$41,396
Fees for Services Legal$29,020$3,264$0$32,284
Information Technology$17,200$2,477$0$19,677
Fees for Services Accounting$0$15,703$0$15,703
Insurance$11,876$1,019$0$12,895
Payroll Taxes$6,010$0$0$6,010
Travel$1,277$220$0$1,497
Other Employee Benefits$12$1,016$0$1,028
Interest$0$151$0$151
Other Expenses$73$0$0$73
Total Functional Expenses$318,083$126,033$0$444,116
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owned by board memberProvides merchant servicesNo$287
-Owned by substantial contributorLand leaseNo$231
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Capstone Christian Academy
EIN
20-0166381
Phone
7025971010
Address
1045 Palms Airport Drive, Las Vegas, NV 89119

Signing Officer

Name
Mark Whelchel
Title
President
Phone
7025971010
Signed
2022-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Whelchel
Formed
2003
Legal Domicile
Nv
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Rich Wightman & Co CPAs LLC
Address
1301 South Jones Blvd, Las Vegas, NV 89146
Preparer
Mark D Rich CPA
Phone
7028780959
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“No documents are made available to the public. The Treasurer and Controller review Form 990 and all attached schedules before filing.”

Pt VI, Line 12C

“The directors review and recertify the conflict policy and any potential conflicts annually at the Board of Directors meeting.”

Pt VI, Line 15A

“The process to determine compensation of key personnel is based on comparable salaries for personnel with similar experience and responsibilities in the private Christian education sector and is approved by the Board of Directors.”

Form 990, Part IX, Line 24E

“Security 2130. 2130. 0. 0.”

Form 990, Part IX, Line 24E

“Auto 907. 907. 0. 0.”

Form 990, Part IX, Line 24E

“Dues 1158. 0. 1158. 0.”

Form 990, Part IX, Line 24E

“Cleaning and maintenance 16497. 16497. 0. 0.”

Form 990, Part IX, Line 24E

“Repairs 54168. 54168. 0. 0.”

Form 990, Part IX, Line 24E

“Staff development and training 5177. 2666. 2511. 0.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02571702
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02571702
IRS990ScheduleD/LandGrp/BookValueAmt038434294
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt038434294
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0738119
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12562
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Site Development Costs
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deposit
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041005996
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0740681
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0BMC LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1Cornerstone Merchant Services Inc
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Owned by substantial contributor
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Owned by board member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0231
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1287
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Land lease
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Provides merchant services
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No documents are made available to the public. The Treasurer and Controller review Form 990 and all attached schedules before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The directors review and recertify the conflict policy and any potential conflicts annually at the Board of Directors meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The process to determine compensation of key personnel is based on comparable salaries for personnel with similar experience and responsibilities in the private Christian education sector and is approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Security 2130. 2130. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Auto 907. 907. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Dues 1158. 0. 1158. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Cleaning and maintenance 16497. 16497. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Repairs 54168. 54168. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Staff development and training 5177. 2666. 2511. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt038870940
IRS990/TotalAssetsEOYAmt041921803
IRS990/TotalAssetsGrp/BOYAmt038870940
IRS990/TotalAssetsGrp/EOYAmt041921803
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03404723
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126033
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0318083
IRS990/TotalFunctionalExpensesGrp/TotalAmt0444116
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0648
IRS990/TotalLiabilitiesEOYAmt057075
IRS990/TotalLiabilitiesGrp/BOYAmt0648
IRS990/TotalLiabilitiesGrp/EOYAmt057075
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038870292
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt041864728
IRS990/TotalProgramServiceExpensesAmt0318083
IRS990/TotalProgramServiceRevenueAmt022439
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033830
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03438553
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt038870940
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt041921803
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0220
IRS990/TravelGrp/ProgramServicesAmt01277
IRS990/TravelGrp/TotalAmt01497
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01045 Palms Airport Drive Ste 110
IRS990/USAddress/CityNm0Las Vegas
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089119
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0Capstonechristian.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Whelchel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07025971010
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Capstone Christian Academy
ReturnHeader/Filer/BusinessNameControlTxt0CAPS
ReturnHeader/Filer/EIN0200166381

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$41,921,803
Liabilities
$57,075
Net assets
$41,864,728
Revenue
$3,438,553
Expenses
$444,116
Net income
$2,994,437
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.3$0.69$44.6$4.38$2.14$2.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$43.0$0.64$42.4$2.05$1.69$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.5$0.49$42.0$1.27$1.09$0.18
2021Detailed filing. Detailed filing data is available for this year.$41.9$0.06$41.9$3.44$0.44$2.99
2020Summary only. Only limited summary data is available for this year.$38.9$0.00$38.9$9.72$0.03$9.75
2019Summary only. Only limited summary data is available for this year.$48.7$0.06$48.6$0.11$0.05$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.6$0.02$48.6$0.02$0.02$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.6$0.02$48.6$0.01$0.01$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.6$0.02$48.6$0.06$0.01$0.05
2015Detailed filing. Detailed filing data is available for this year.$48.6$0.05$48.5$0.01$0.01$0.01
2014Detailed filing. Detailed filing data is available for this year.$48.5$0.03$48.5$0.01$0.01$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.5$0.02$48.5$0.01
2012Summary only. Only limited summary data is available for this year.$48.5$0.03$48.5$0.02$0.01$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.5$0.03$48.5$0.03