Civic Intelligence

Bowling Green Christian Academy

990 • Fiscal year 2018 • EIN 20-3808095

Aug 01, 2017 to Jul 31, 2018 • Filed on Dec 05, 2018

Refreshing map…

1165 Haskins RoadBowling Green, OH 43402

(419) 354-2422

Siviq Scores

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

Liabilities / Assets

64th percentile

0.20x

Higher debt load relative to assets than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

59th percentile

0.15x

Higher debt load relative to revenue than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

28th percentile

-4.8%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

21st percentile

-5.9%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

0.8%

Faster revenue growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$822,186

Down $51,387 (-5.9%) from 2017

Net Assets

Down

$655,419

Down $194,460 (-23%) from 2017

Liabilities

Up

$166,767

Up $143,073 (+604%) from 2017

Revenue

Up

$1,125,296

Up $8,588 (+0.8%) from 2017

Expenses

Up

$1,178,949

Up $77,014 (+7.0%) from 2017

Net Income

Down

-$53,653

Down $68,426 (-463%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,559,121Liabilities 2010: $187,891Net Assets 2010: $1,371,2302010Assets 2011: $1,342,790Liabilities 2011: $136,479Net Assets 2011: $1,206,3112011Assets 2012: $1,068,522Liabilities 2012: $136,856Net Assets 2012: $931,6662012Assets 2013: $1,033,132Liabilities 2013: $149,818Net Assets 2013: $883,3142013Assets 2014: $1,068,986Liabilities 2014: $121,972Net Assets 2014: $947,0142014Assets 2015: $951,866Liabilities 2015: $104,992Net Assets 2015: $846,8742015Assets 2016: $864,542Liabilities 2016: $10,546Net Assets 2016: $853,9962016Assets 2017: $873,573Liabilities 2017: $23,694Net Assets 2017: $849,8792017Assets 2018: $822,186Liabilities 2018: $166,767Net Assets 2018: $655,4192018Assets 2019: $847,615Liabilities 2019: $176,980Net Assets 2019: $670,6352019Assets 2020: $965,257Liabilities 2020: $266,120Net Assets 2020: $699,1372020Assets 2021: $1,145,339Liabilities 2021: $354,548Net Assets 2021: $790,7912021Assets 2022: $1,245,835Liabilities 2022: $289,003Net Assets 2022: $956,8322022Assets 2023: $1,017,671Liabilities 2023: $221,287Net Assets 2023: $796,3842023Assets 2024: $1,192,413Liabilities 2024: $291,303Net Assets 2024: $901,1102024

Highlighted filing

2018

Assets$822,186
Liabilities$166,767
Net Assets$655,419

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $994,072Expenses 2010: $995,353Net Income 2010: -$1,2812010Revenue 2011: $940,233Expenses 2011: $1,053,086Net Income 2011: -$112,8532011Expenses 2012: $944,6102012Expenses 2013: $1,075,1192013Revenue 2014: $1,141,317Expenses 2014: $1,024,100Net Income 2014: $117,2172014Revenue 2015: $1,213,252Expenses 2015: $1,212,277Net Income 2015: $9752015Revenue 2016: $1,133,257Expenses 2016: $1,126,135Net Income 2016: $7,1222016Revenue 2017: $1,116,708Expenses 2017: $1,101,935Net Income 2017: $14,7732017Revenue 2018: $1,125,296Expenses 2018: $1,178,949Net Income 2018: -$53,6532018Revenue 2019: $1,257,319Expenses 2019: $1,243,454Net Income 2019: $13,8652019Revenue 2020: $1,251,416Expenses 2020: $1,219,970Net Income 2020: $31,4462020Revenue 2021: $1,100,902Expenses 2021: $1,181,935Net Income 2021: -$81,0332021Revenue 2022: $1,652,045Expenses 2022: $1,467,754Net Income 2022: $184,2912022Revenue 2023: $1,609,192Expenses 2023: $1,759,653Net Income 2023: -$150,4612023Revenue 2024: $1,944,217Expenses 2024: $1,836,606Net Income 2024: $107,6112024

Highlighted filing

2018

Revenue$1,125,296
Expenses$1,178,949
Net Income-$53,653
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Dec 5, 2018
Return Version
2017v2.3
Gross Receipts
$1,155,295
Mission and Program Overview

Mission

Bg christian academy is a christ-centered premier provider of spiritual, adacemic and athletic excellence, preparing our community's youth to be christian leaders for tomorrow.

Bg christian academy is a christ-centered premier provider of spiritual, academic and athletic excellence, preparing our community's youth to be christian leaders for tomorrow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$624,018$607,772▼ $16,246
Investments in Publicly Traded Securities$110,525$117,158▲ $6,633
Cash and Non-Interest-Bearing Accounts$118,715$86,973▼ $31,742
Accounts Receivable$18,315$6,448▼ $11,867
Prepaid Expenses and Deferred Charges$2,000$3,835▲ $1,835
Total Assets$873,573$822,186▼ $51,387
Liabilities
Other Liabilities$17,404$165,802▲ $148,398
Accounts Payable and Accrued Expenses$6,290$965▼ $5,325
Total Liabilities$23,694$166,767▲ $143,073
Net Assets / Fund Balance
Unrestricted Net Assets$849,879$655,419▼ $194,460
Total Net Assets Fund Balance$849,879$655,419▼ $194,460
Total Liabilities and Net Assets / Fund Balance$873,573$822,186▼ $51,387

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,391,042-$1,391,042
Land$327,000-$327,000
Other Land Buildings$-1,110,270$1,110,270-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carleton HollisterBoard Member
Michael MorrowBoard Member
Robert CooleyBoard Member
Ronald MillerBoard Member
Duane CaryBoard Presid
Emmily HunterSecretary
John CucklerTreasurer
Heidi RegerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$258,809
Program Service Revenue
$818,130
Investment Income
$0
Other Revenue
$48,357
All Other Contributions
$193,529
Change in Net Assets
$-53,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$845,252
Other Expenses$333,697
Total Fundraising Expense$70,579
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$626,627$101,827$54,830$783,284
Occupancy$69,292$8,662$8,662$86,616
Payroll Taxes$49,574$8,056$4,338$61,968
Depreciation Depletion$22,139--$22,139
Office Expenses$9,479$4,739$1,580$15,798
Other Expenses$5,697--$5,697
Fees for Services Other$3,896$910$487$5,293
All Other Expenses$4,759--$4,759
Interest$2,506$313$313$3,132
Advertising$1,108-$369$1,477
Fees for Services Accounting-$1,000-$1,000
Total Functional Expenses$982,863$125,507$70,579$1,178,949
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,356
Fundraising Direct Expenses$29,999
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Community Day$20,481$20,481$2,696$17,785
Free Money Fund$19,657$19,657$13,629$6,028
Total Events$75,857$75,857$27,899$47,958
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$158,507
Credit Card Payable$7,295
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

If someone is interested in becoming a board member, the existing board members vote to appoint the person as a school board member.

Form 990, Page 6, Part VI, Line 7B

Some policy decisions are made by the principal, some by the school board, and some by the business administrator.

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is reviewed by the business adminstrator with the principal.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Bowling Green Christian Academy
EIN
20-3808095
Phone
4193542422
Address
1165 HASKINS ROAD, BOWLING GREEN, OH 43402

Signing Officer

Name
John Cuckler
Title
Treasurer
Phone
4193542422
Signed
2018-12-05

Organization Details

Principal Officer
Duane Cary
Formed
2005
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
57

Preparer

Firm
FRUTH & COMPANY PLL CPA'S
Address
PO BOX 854, FOSTORIA, OH 44830-0854
Preparer
Chris P Chalfin CPA
Phone
4194358541
Raw XML Appendix380 raw XML fields

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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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BOWLING GREEN CHRISTIAN ACADEMY HAS PUBLISHED THEIR RACIALLY NONDISCRIMINATORY POLICY IN PUBLIC MEDIA VIA THEIR ORGANIZATIONS NEWSPAPER ADVERTISMENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION-STATE OF OHIO DEPARTMENT OF EDUCATION FUNDING FOR CHARTER SCHOOL IN THE AMOUNT OF 69748.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027899
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0COMMUNITY DAY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FREE MONEY FUND
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020481
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt019657
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt035719
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt075857
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020481
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt019657
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt035719
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt075857
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt047958
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt011574
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt027899
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02696
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt013629
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IF SOMEONE IS INTERESTED IN BECOMING A BOARD MEMBER, THE EXISTING BOARD MEMBERS VOTE TO APPOINT THE PERSON AS A SCHOOL BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOME POLICY DECISIONS ARE MADE BY THE PRINCIPAL, SOME BY THE SCHOOL BOARD, AND SOME BY THE BUSINESS ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS REVIEWED BY THE BUSINESS ADMINSTRATOR WITH THE PRINCIPAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0873573
IRS990/TotalAssetsEOYAmt0822186
IRS990/TotalAssetsGrp/BOYAmt0873573
IRS990/TotalAssetsGrp/EOYAmt0822186
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0258809
IRS990/TotalEmployeeCnt057
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt070579
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0125507
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0982863
IRS990/TotalFunctionalExpensesGrp/TotalAmt01178949
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023694
IRS990/TotalLiabilitiesEOYAmt0166767
IRS990/TotalLiabilitiesGrp/BOYAmt023694
IRS990/TotalLiabilitiesGrp/EOYAmt0166767
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0849879
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0655419
IRS990/TotalProgramServiceExpensesAmt0982863
IRS990/TotalProgramServiceRevenueAmt0818130
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0818130
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01125296
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0873573
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0822186
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0849879
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0655419
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BGCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN CUCKLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04193542422
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOWLING GREEN CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0BOWL
ReturnHeader/Filer/EIN0203808095
ReturnHeader/Filer/PhoneNum04193542422
ReturnHeader/Filer/USAddress/AddressLine1Txt01165 HASKINS ROAD
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043402
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0369B8059A9915DF27F7270DC0ED199D7F149CA52
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0250421F0F7944D2F1B5D744DAA01AB73C0BFE177
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-12-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:08:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341323165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRUTH & COMPANY PLL CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 854
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOSTORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0448300854
ReturnHeader/PreparerPersonGrp/PhoneNum04194358541
ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS P CHALFIN CPA
ReturnHeader/ReturnTs02018-12-05T09:08:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.29$0.90$1.94$1.84$0.11
2023Summary only. Only limited summary data is available for this year.$1.02$0.22$0.80$1.61$1.76$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.29$0.96$1.65$1.47$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.35$0.79$1.10$1.18$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.27$0.70$1.25$1.22$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.18$0.67$1.26$1.24$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.17$0.66$1.13$1.18$0.05
2017Summary only. Only limited summary data is available for this year.$0.87$0.02$0.85$1.12$1.10$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.85$1.13$1.13$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.10$0.85$1.21$1.21$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.07$0.12$0.95$1.14$1.02$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.15$0.88$1.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.14$0.93$0.94
2011Summary only. Only limited summary data is available for this year.$1.34$0.14$1.21$0.94$1.05$0.11
2010Summary only. Only limited summary data is available for this year.$1.56$0.19$1.37$0.99$1.00$0.00