Civic Intelligence

Capstone Christian Academy

990 • Fiscal year 2022 • EIN 20-0166381

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 21, 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

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.39x

Higher debt load relative to revenue than 58% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

65th percentile

14%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

54th percentile

1.5%

Faster asset growth than 54% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

4th percentile

-63%

Faster revenue growth than 4% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$42,534,122

Up $612,319 (+1.5%) from 2021

Net Assets

Up

$42,043,750

Up $179,022 (+0.4%) from 2021

Liabilities

Up

$490,372

Up $433,297 (+759%) from 2021

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin65th percentile

Revenue

Down

$1,273,594

Down $2,164,959 (-63%) from 2021

Expenses

Up

$1,094,572

Up $650,456 (+146%) from 2021

Net Income

Down

$179,022

Down $2,815,415 (-94%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth54th 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

2022

Assets$42,534,122
Liabilities$490,372
Net Assets$42,043,750
Open 2022 Filing

Operations Trend

Revenue Growth4th percentile

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

2022

Revenue$1,273,594
Expenses$1,094,572
Net Income$179,022
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 21, 2022
Return Version
2021v4.1
Gross Receipts
$1,273,594
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$40,964,600$40,913,488▼ $51,112
Cash and Non-Interest-Bearing Accounts$204,569$841,499▲ $636,930
Prepaid Expenses and Deferred Charges$8,848$26,873▲ $18,025
Accounts Receivable$3,075$1,975▼ $1,100
Intangible Assets$30$20▼ $10
Total Assets$41,921,803$42,534,122▲ $612,319
Other Assets Total$740,681$750,267▲ $9,586
Liabilities
Deferred Revenue$27,402$327,306▲ $299,904
Other Liabilities$0$88,168▲ $88,168
Accounts Payable and Accrued Expenses$29,673$74,898▲ $45,225
Total Liabilities$57,075$490,372▲ $433,297
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$41,864,728$42,043,750▲ $179,022
Total Net Assets Fund Balance$41,864,728$42,043,750▲ $179,022
Total Liabilities and Net Assets / Fund Balance$41,921,803$42,534,122▲ $612,319

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,464,365$107,337-
Land$38,434,294--
Leasehold Improvements$14,829$2,471-
Other Assets Org$8,000--
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
$658,300
Program Service Revenue
$593,929
Investment Income
$0
Other Revenue
$21,365
All Other Contributions
$476,476
Change in Net Assets
$179,022
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$577,249
Other Expenses$517,323
Total Fundraising Expense$18,146
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$524,375$0$0$524,375
Advertising$2,173$100,713$18,146$121,032
Occupancy$113,566$0$0$113,566
Depreciation Depletion$68,412$0$0$68,412
Other Expenses$59,178$0$0$59,178
Insurance$46,254$4,074$0$50,328
Information Technology$43,616$2,344$0$45,960
Payroll Taxes$40,220$0$0$40,220
Fees for Services Other$1,296$16,425$0$17,721
Other Employee Benefits$12,654$0$0$12,654
Fees for Services Legal$2,161$6,447$0$8,608
Office Expenses$7,140$54$0$7,194
Fees for Services Accounting$0$2,786$0$2,786
Interest$0$2,259$0$2,259
All Other Expenses$276$0$0$276
Total Functional Expenses$941,324$135,102$18,146$1,094,572
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

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 merchange servicesNo$9,647
-Owned by substantial contributorLand leaseNo$231
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted funds - AA S Scholarship$58,823
Due to employees$29,345
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
2022-10-21
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
15
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.”

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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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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt020845
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0616599
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02464365
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0107337
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02571702
IRS990ScheduleD/LandGrp/BookValueAmt038434294
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt038434294
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014829
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02471
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt017300
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0742267
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt18000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Site Development Costs
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt158823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to employees
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Restricted funds - AA S Scholarship
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040913488
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0750267
IRS990ScheduleD/TotalLiabilityAmt088168
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0Capital campaign
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0-18145
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0Philanthropy Development Associates
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt018145
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt00
IRS990ScheduleG/TotalNetToOrganizationAmt0-18145
IRS990ScheduleG/TotalRetainedByContractorsAmt018145
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/TransactionAmt19647
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Land lease
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Provides merchange 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/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt041921803
IRS990/TotalAssetsEOYAmt042534122
IRS990/TotalAssetsGrp/BOYAmt041921803
IRS990/TotalAssetsGrp/EOYAmt042534122
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0658300
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt018146
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135102
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0941324
IRS990/TotalFunctionalExpensesGrp/TotalAmt01094572
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057075
IRS990/TotalLiabilitiesEOYAmt0490372
IRS990/TotalLiabilitiesGrp/BOYAmt057075
IRS990/TotalLiabilitiesGrp/EOYAmt0490372
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt041864728
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt042043750
IRS990/TotalProgramServiceExpensesAmt0941324
IRS990/TotalProgramServiceRevenueAmt0593929
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0615294
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01273594
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt041921803
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt042534122

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$42,534,122
Liabilities
$490,372
Net assets
$42,043,750
Revenue
$1,273,594
Expenses
$1,094,572
Net income
$179,022
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
2022Detailed filing. Detailed filing data is available for this year.$42.5$0.49$42.0$1.27$1.09$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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