Civic Intelligence

Maranatha Mennonite Christian School

990 • Fiscal year 2014 • EIN 23-1885206

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 17, 2014

1485 Plotts Road17777

(570) 649-5141

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.02x

Higher debt load relative to revenue than 39% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

47th percentile

2.0%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

48th percentile

1.8%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Assets

Up

$601,794

Up $10,489 (+1.8%) from 2013

Net Assets

Up

$595,352

Up $7,849 (+1.3%) from 2013

Liabilities

Up

$6,442

Up $2,640 (+69%) from 2013

Revenue

$397,209

No earlier filing loaded for comparison.

Expenses

Up

$389,360

Up $24,690 (+6.8%) from 2013

Net Income

$7,849

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $314,910Liabilities 2011: $2,926Net Assets 2011: $311,9842011Assets 2012: $479,442Liabilities 2012: $4,109Net Assets 2012: $475,3332012Assets 2013: $591,305Liabilities 2013: $3,802Net Assets 2013: $587,5032013Assets 2014: $601,794Liabilities 2014: $6,442Net Assets 2014: $595,3522014Assets 2015: $642,347Liabilities 2015: $5,748Net Assets 2015: $636,5992015Assets 2016: $625,512Liabilities 2016: $3,361Net Assets 2016: $622,1512016Assets 2017: $918,756Liabilities 2017: $346,602Net Assets 2017: $572,1542017Assets 2018: $1,213,201Liabilities 2018: $296,077Net Assets 2018: $917,1242018Assets 2019: $1,151,945Liabilities 2019: $280,457Net Assets 2019: $871,4882019Assets 2020: $1,164,187Liabilities 2020: $260,421Net Assets 2020: $903,7662020Assets 2021: $1,246,881Liabilities 2021: $112,865Net Assets 2021: $1,134,0162021Assets 2022: $1,331,919Liabilities 2022: $11,418Net Assets 2022: $1,320,5012022Assets 2023: $1,422,771Liabilities 2023: $14,119Net Assets 2023: $1,408,6522023Assets 2024: $1,488,377Liabilities 2024: $4,357Net Assets 2024: $1,484,0202024

Highlighted filing

2014

Assets$601,794
Liabilities$6,442
Net Assets$595,352

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $379,8842011Revenue 2012: $563,077Expenses 2012: $399,728Net Income 2012: $163,3492012Expenses 2013: $364,6702013Revenue 2014: $397,209Expenses 2014: $389,360Net Income 2014: $7,8492014Revenue 2015: $446,370Expenses 2015: $405,123Net Income 2015: $41,2472015Revenue 2016: $403,496Expenses 2016: $417,944Net Income 2016: -$14,4482016Revenue 2017: $566,804Expenses 2017: $540,826Net Income 2017: $25,9782017Revenue 2018: $630,960Expenses 2018: $601,815Net Income 2018: $29,1452018Revenue 2019: $517,603Expenses 2019: $563,239Net Income 2019: -$45,6362019Revenue 2020: $568,874Expenses 2020: $536,596Net Income 2020: $32,2782020Revenue 2021: $822,780Expenses 2021: $592,530Net Income 2021: $230,2502021Revenue 2022: $843,384Expenses 2022: $656,899Net Income 2022: $186,4852022Revenue 2023: $780,054Expenses 2023: $693,167Net Income 2023: $86,8872023Revenue 2024: $860,103Expenses 2024: $765,704Net Income 2024: $94,3992024

Highlighted filing

2014

Revenue$397,209
Expenses$389,360
Net Income$7,849
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$532,350
Mission and Program Overview

Mission

Maranatha christian school has purposed to partner with parents and the broader community of believers to provide a quality program of instruction for students in grades k-12. Maranathas comprehensive program of basic skills harmonizes with anabaptist thought and theology.

The purpose of mmcs is to provide an education from a christian perspective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$499,147$515,314▲ $16,167
Cash and Non-Interest-Bearing Accounts$79,689$77,336▼ $2,353
Accounts Receivable$12,439$9,114▼ $3,325
Savings and Temporary Cash Investments$30$30→ $0
Total Assets$591,305$601,794▲ $10,489
Liabilities
Accounts Payable and Accrued Expenses$3,802$6,442▲ $2,640
Total Liabilities$3,802$6,442▲ $2,640
Net Assets / Fund Balance
Unrestricted Net Assets$581,732$580,711▼ $1,021
Temporarily Rstr Net Assets$5,771$14,641▲ $8,870
Total Net Assets Fund Balance$587,503$595,352▲ $7,849
Total Liabilities and Net Assets / Fund Balance$591,305$601,794▲ $10,489

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$384,844-$384,844
Buildings$82,722$161,713$244,435
Leasehold Improvements$27,247$20,085$47,332
Equipment$1$45,535$45,536
Land$20,500-$20,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
John SensenigChairman
Dave GroffVice Chairman
Jeremy ErbAt Large
Matt ReiffAt Large
Orlin MartinAt Large
Pete StoltzfusAt Large
Neil WeaverSecretary
Brian MartinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,273
Program Service Revenue
$222,513
Investment Income
$0
Other Revenue
$96,423
All Other Contributions
$78,273
Change in Net Assets
$7,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$271,236
Other Expenses$118,124
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,580$40,989-$206,569
Occupancy$33,709$5,037-$38,746
Fees for Services Other$26,608--$26,608
Comp Disqual Persons$26,281--$26,281
Payroll Taxes$15,621$2,164-$17,785
Other Employee Benefits$16,084--$16,084
Other Expenses$12,622$9,050-$12,622
Insurance$6,077$188-$6,265
Depreciation Depletion$5,316$938-$6,254
Office Expenses$4,504$1,126-$5,630
Pension Plan Contributions$4,517--$4,517
All Other Expenses$4,487--$4,487
Fees for Services Accounting-$1,350-$1,350
Total Functional Expenses$328,518$60,842$0$389,360
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,024
Fundraising Direct Expenses$13,382
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$58,139$58,139$9,013$49,126
Event 2$8,881$8,881$3,586$5,295
Total Events$79,024$79,024$13,382$65,642
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Douglas GroffSon of Board MemberCompensationbenefitNo$26,281
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The parents of the school students comprise the membership of mmcs.

Member election for additional members Part VI line 7A

The membership of mmcs elects board members at its annual meeting on a rotating basis.

Form 990 governing body review Part VI line 11

The school administrator reviews form 990 prior to its filing with the irs. The governing board also receives a copy of form 990 prior to its filing.

Governing documents etc available to public Part VI line 19

Mmcs makes its annual form 990, articles of incorporation, and by-laws available upon request. These documents can also be viewed at the administrative office during normal business hours.

Filing and Contact Details

Filer

EIN
23-1885206

Signing Officer

Name
Jason Croutch
Title
Administrator
Phone
5706495141
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
36

Preparer

Preparer
Mark a Payne CPA
Phone
8648821937
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt027247
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020085
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt047332
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0384844
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0384844
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0515314
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WHEN ANY ADVERTISING IS DONE THOUGH RADIO, NEWSPAPERS, OR JOURNALS, IT IS ALWAYS STATED THAT THE SCHOOL DOES NOT DISCRIMINATE BASED UPON THE RACE OR SEX OF THE STUDENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013382
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058139
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08881
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt012004
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt079024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt058139
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08881
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt012004
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt079024
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0YARD SALE
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0HAM AND CHEE
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt065642
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0783
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013382
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09013
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03586
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DOUGLAS GROFF
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SON OF BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt026281
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATIONBENEFIT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PARENTS OF THE SCHOOL STUDENTS COMPRISE THE MEMBERSHIP OF MMCS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP OF MMCS ELECTS BOARD MEMBERS AT ITS ANNUAL MEETING ON A ROTATING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL ADMINISTRATOR REVIEWS FORM 990 PRIOR TO ITS FILING WITH THE IRS. THE GOVERNING BOARD ALSO RECEIVES A COPY OF FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MMCS MAKES ITS ANNUAL FORM 990, ARTICLES OF INCORPORATION, AND BY-LAWS AVAILABLE UPON REQUEST. THESE DOCUMENTS CAN ALSO BE VIEWED AT THE ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt05771
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt014641
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0591305
IRS990/TotalAssetsEOYAmt0601794
IRS990/TotalAssetsGrp/BOYAmt0591305
IRS990/TotalAssetsGrp/EOYAmt0601794
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt078273
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060842
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0328518
IRS990/TotalFunctionalExpensesGrp/TotalAmt0389360
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03802
IRS990/TotalLiabilitiesEOYAmt06442
IRS990/TotalLiabilitiesGrp/BOYAmt03802
IRS990/TotalLiabilitiesGrp/EOYAmt06442
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0587503
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0595352
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0328518
IRS990/TotalProgramServiceRevenueAmt0222513
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt096423
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0222513
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0397209
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0591305
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0601794
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0581732
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0580711
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON CROUTCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05706495141
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10MARANATHA MENNONITE CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MARA
ReturnHeader/Filer/EIN0231885206
ReturnHeader/Filer/USAddress/AddressLine101485 PLOTTS ROAD
ReturnHeader/Filer/USAddress/City0WATSONTOWN
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode017777
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570772152
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BYERLEY PAYNE AND WHITE CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10114 WEST NORTH FIRST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SENECA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode029678
ReturnHeader/PreparerPersonGrp/PhoneNum08648821937
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-17

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.48$0.86$0.77$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.41$0.78$0.69$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.32$0.84$0.66$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.11$1.13$0.82$0.59$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.16$0.26$0.90$0.57$0.54$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.28$0.87$0.52$0.56$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.30$0.92$0.63$0.60$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.35$0.57$0.57$0.54$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.62$0.40$0.42$0.01
2015Summary only. Only limited summary data is available for this year.$0.64$0.01$0.64$0.45$0.41$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.60$0.40$0.39$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.00$0.59$0.36
2012Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.56$0.40$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$0.38