Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 25-1505600 • 501(c)3 • Sarasota, FL
Profile
Christian academic training base upon biblical reference. Serving members with support and guidance in providing christians counseling and support through faith based values.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 14.8% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Down$322,898
Down $14,369 (-4.3%) from 2023
Liabilities
Down$55,665
Down $40,000 (-42%) from 2023
Net Assets
Up$267,233
Up $25,631 (+11%) from 2023
Revenue
Up$1,187,425
Up $5,372 (+0.5%) from 2023
Expenses
Down$1,161,911
Down $13,915 (-1.2%) from 2023
Net Income
Up$25,514
Up $19,287 (+310%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Christian academic training base upon biblical reference. Serving members with support and guidance in providing christians counseling and support through faith based values.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $240,832 | $266,463 | ▲ $25,631 |
| Cash and Non-Interest-Bearing Accounts | $213,925 | $207,445 | ▼ $6,480 |
| Other Notes and Loans Receivable, Net | $74,399 | $50,409 | ▼ $23,990 |
| Prepaid Expenses and Deferred Charges | $30,452 | $31,712 | ▲ $1,260 |
| Land, Buildings, and Equipment, Net | $29,299 | $24,175 | ▼ $5,124 |
| Accounts Receivable | $-15,001 | $5,553 | ▲ $20,554 |
| Inventories for Sale or Use | $4,193 | $3,604 | ▼ $589 |
| Cap Stk Tr Prin Current Funds | $770 | $770 | → $0 |
| Total Assets | $337,267 | $322,898 | ▼ $14,369 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $95,665 | $55,665 | ▼ $40,000 |
| Total Liabilities | $95,665 | $55,665 | ▼ $40,000 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $241,602 | $267,233 | ▲ $25,631 |
| Total Liabilities and Net Assets / Fund Balance | $337,267 | $322,898 | ▼ $14,369 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $24,175 | $197,077 | $221,252 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Steven M Baran | Director | FT | $175,263 | $175,263 |
| Michael Dan | Vice Pres. a | FT | $87,185 | $87,185 |
| Michael Andrews | It Manager | FT | $81,388 | $81,388 |
| Dr Phyllis Arno | Director | PT | $56,675 | $56,675 |
| Dr Robert Duncan | Director | PT | $7,200 | $7,200 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $656,780 |
| Other Expenses | $505,131 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | $407,711 | - | $407,711 |
| Fees for Services Other | $204,840 | $12,815 | - | $217,655 |
| Other Salaries and Wages | $148,851 | $58,468 | - | $207,319 |
| Occupancy | $90,798 | $10,089 | - | $100,887 |
| Office Expenses | $42,713 | - | - | $42,713 |
| Payroll Taxes | $11,387 | $30,363 | - | $41,750 |
| Fees for Services Management | $35,068 | - | - | $35,068 |
| Fees for Services Legal | $27,900 | - | - | $27,900 |
| Fees for Services Accounting | $19,745 | - | - | $19,745 |
| Royalties | $11,780 | - | - | $11,780 |
| Depreciation Depletion | $11,103 | - | - | $11,103 |
| Advertising | $8,266 | - | - | $8,266 |
| Travel | $5,191 | - | - | $5,191 |
| Other Expenses | $4,177 | - | - | $4,177 |
| Information Technology | $24 | - | - | $24 |
| Total Functional Expenses | $642,465 | $519,446 | $0 | $1,161,911 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| On R Own Properties LLC | Member | Commercial Rent | No | $95,887 |
| Sarasota Academy of Christian Couns | Associate | Royalties,rents,etc | No | $27,401 |
| Duncan Associates | Director | Fee | No | $7,200 |
| Smb Inc | Director | Fee | No | $7,200 |
“Line 2: steven m baran president, dr richard arno and dr phyllis j arno are related by marriage.”
“Part vi, line 11b: board meeting is held and attended by all board members; the 990 is reviewed and accepted”
“Part vi, line 12c: all board members are queried as to the involvement with related parties including type of relationship and any contractual obligations that may occur as a result of the relationship.”
“Part vi, line 15a: various outside databases were used in determining levels of compensation for officers and key employees. Job descriptions and prevailing systems are maintained.”
“Part vi line 15b: comparison to similar positions in the area were referenced and reviewed for reasonableness.”
“No documents available to the public”
“Part iv page 10 line 16 occupancy: rent is paid to on r own properties llc in which steven m baran, president is a member.”
“Providing academic courses and credentialing to christian counselors who provide faith based counseling to the christian community.”
“Printing, etc-costs 11,565 0 0 postage and delivery 0 4,878 0 bank charges 28,788 0 0 dues & subscriptions 0 7,567 0 conference costs 137,584 0 0 donations 0 370 0 contracted labor 26,903 0 0 total 204,840 12,815 0”
“Prior period adjustment 117”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | -15001 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5553 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | CHRISTIAN ACADEMIC TRAINING BASE UPON BIBLICAL REFERENCE. SERVING MEMBERS WITH SUPPORT AND GUIDANCE IN PROVIDING CHRISTIANS COUNSELING AND SUPPORT THROUGH FAITH BASED VALUES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 8266 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 8266 |
| IRS990/AllOtherContributionsAmt | 0 | 49 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | STEVEN M BARAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9413886868 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7807 CREST HAMMOCK WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SARASOTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 34240 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | true |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 770 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 770 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 213925 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 207445 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 407711 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 407711 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 483224 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3015 |
| IRS990/CYOtherExpensesAmt | 0 | 505131 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 701186 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 25514 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 656780 |
| IRS990/CYTotalExpensesAmt | 0 | 1161911 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1187425 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 11103 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 11103 |
| IRS990/Desc | 0 | PROVIDING ACADEMIC COURSES AND CREDENTIALING TO CHRISTIAN COUNSELORS WHO PROVIDE FAITH BASED COUNSELING TO THE CHRISTIAN COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 19745 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19745 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 27900 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 27900 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 35068 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 35068 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 12815 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 204840 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 217655 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEVEN M BARAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL DAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL ANDREWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR PHYLLIS ARNO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR ROBERT DUNCAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 175263 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 87185 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 81388 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 56675 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 7200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRES. A |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | IT MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1187425 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 24 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 24 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 4193 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 3604 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3015 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3015 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 197077 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 29299 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 24175 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 221252 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 483175 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | CHRISTIAN ACADEMIC TRAINING BASE UPON BIBLICAL REFERENCE. SERVING MEMBERS WITH SUPPORT AND GUIDANCE IN PROVIDING CHRISTIANS COUNSELING AND SUPPORT THROUGH FAITH BASED VALUES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 241602 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 267233 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 10089 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 90798 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 100887 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 42713 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 42713 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 117 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUIPMENT LEASING |
| IRS990/OtherExpensesGrp/Desc | 1 | TELEPHONE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 20622 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4177 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 20622 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4177 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 58468 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 148851 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 207319 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 74399 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 50409 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 30363 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11387 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 41750 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 30452 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 31712 |
| IRS990/PrincipalOfficerNm | 0 | STEVEN M BARAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611711 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ACADEMIC SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 701186 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 701186 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROVIDING ACADEMIC COURSES AND CREDENTIALING TO CHRISTIAN COUNSELORS WHO PROVIDE FAITH BASED COUNSELING TO THE CHRISTIAN COMMUNITY. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 642465 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 471652 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 12133 |
| IRS990/PYOtherExpensesAmt | 0 | 541745 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 698268 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 6227 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 634081 |
| IRS990/PYTotalExpensesAmt | 0 | 1175826 |
| IRS990/PYTotalRevenueAmt | 0 | 1182053 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 25514 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 11780 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 11780 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 240832 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 266463 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 483224 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 471652 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 456377 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 212003 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 214683 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1837939 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 704201 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 702143 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 821406 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 968727 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 843776 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 4040253 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 5878192 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1187425 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1173795 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1277783 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1180730 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1058459 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 5878192 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1187425 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1173795 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1277783 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1180730 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1058459 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 5878192 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 24175 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 197077 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 221252 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 3 | SARASOTA ACADEMY OF CHRISTIAN COUNS |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | FEE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 3 | ROYALTIES,RENTS,ETC |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PART IV PAGE 10 LINE 16 OCCUPANCY: RENT IS PAID TO ON R OWN PROPERTIES LLC IN WHICH STEVEN M BARAN, PRESIDENT IS A MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PROVIDING ACADEMIC COURSES AND CREDENTIALING TO CHRISTIAN COUNSELORS WHO PROVIDE FAITH BASED COUNSELING TO THE CHRISTIAN COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LINE 2: STEVEN M BARAN PRESIDENT, DR RICHARD ARNO AND DR PHYLLIS J ARNO ARE RELATED BY MARRIAGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PART VI, LINE 11B: BOARD MEETING IS HELD AND ATTENDED BY ALL BOARD MEMBERS; THE 990 IS REVIEWED AND ACCEPTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PART VI, LINE 12C: ALL BOARD MEMBERS ARE QUERIED AS TO THE INVOLVEMENT WITH RELATED PARTIES INCLUDING TYPE OF RELATIONSHIP AND ANY CONTRACTUAL OBLIGATIONS THAT MAY OCCUR AS A RESULT OF THE RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PART VI, LINE 15A: VARIOUS OUTSIDE DATABASES WERE USED IN DETERMINING LEVELS OF COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. JOB DESCRIPTIONS AND PREVAILING SYSTEMS ARE MAINTAINED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PART VI LINE 15B: COMPARISON TO SIMILAR POSITIONS IN THE AREA WERE REFERENCED AND REVIEWED FOR REASONABLENESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PRINTING, ETC-COSTS 11,565 0 0 POSTAGE AND DELIVERY 0 4,878 0 BANK CHARGES 28,788 0 0 DUES & SUBSCRIPTIONS 0 7,567 0 CONFERENCE COSTS 137,584 0 0 DONATIONS 0 370 0 CONTRACTED LABOR 26,903 0 0 TOTAL 204,840 12,815 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | PRIOR PERIOD ADJUSTMENT 117 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALBERICI DIASIO & ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 18 ELIZABETH ST STE 350 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GEORGE P ALBERICI CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-10T12:42:17-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
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