Civic Intelligence

Foundations Christian Academy

990 • Fiscal year 2021 • EIN 25-1806125

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 02, 2022

377 Upper Snake Spring RdEverett, PA 15537-6359

(814) 623-2840

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

72nd percentile

27%

Higher net margin than 72% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

64th percentile

18%

Faster asset growth than 64% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

61st percentile

19%

Faster revenue growth than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$494,535

Up $75,179 (+18%) from 2020

Net Assets

Up

$492,452

Up $107,002 (+28%) from 2020

Liabilities

Down

$2,083

Down $31,823 (-94%) from 2020

Revenue

Up

$394,914

Up $63,101 (+19%) from 2020

Expenses

Up

$287,912

Up $5,448 (+1.9%) from 2020

Net Income

Up

$107,002

Up $57,653 (+117%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2016: $202,935Liabilities 2016: $15,523Net Assets 2016: $187,4122016Assets 2017: $232,493Liabilities 2017: $1,777Net Assets 2017: $230,7162017Assets 2018: $286,527Liabilities 2018: $6,559Net Assets 2018: $279,9682018Assets 2019: $339,265Liabilities 2019: $3,164Net Assets 2019: $336,1012019Assets 2020: $419,356Liabilities 2020: $33,906Net Assets 2020: $385,4502020Assets 2021: $494,535Liabilities 2021: $2,083Net Assets 2021: $492,4522021Assets 2022: $573,850Liabilities 2022: $2,243Net Assets 2022: $571,6072022Assets 2023: $691,425Liabilities 2023: $2,464Net Assets 2023: $688,9612023Assets 2024: $753,053Liabilities 2024: $2,639Net Assets 2024: $750,4142024Assets 2025: $837,369Liabilities 2025: $2,756Net Assets 2025: $834,6132025

Highlighted filing

2021

Assets$494,535
Liabilities$2,083
Net Assets$492,452

Operations Trend

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

$600K$400K$200K$0Revenue 2016: $205,283Expenses 2016: $187,789Net Income 2016: $17,4942016Revenue 2017: $235,354Expenses 2017: $192,050Net Income 2017: $43,3042017Revenue 2018: $274,126Expenses 2018: $224,874Net Income 2018: $49,2522018Revenue 2019: $301,077Expenses 2019: $244,944Net Income 2019: $56,1332019Revenue 2020: $331,813Expenses 2020: $282,464Net Income 2020: $49,3492020Revenue 2021: $394,914Expenses 2021: $287,912Net Income 2021: $107,0022021Revenue 2022: $407,650Expenses 2022: $328,495Net Income 2022: $79,1552022Revenue 2023: $463,698Expenses 2023: $346,344Net Income 2023: $117,3542023Revenue 2024: $424,948Expenses 2024: $363,495Net Income 2024: $61,4532024Revenue 2025: $454,999Expenses 2025: $370,800Net Income 2025: $84,1992025

Highlighted filing

2021

Revenue$394,914
Expenses$287,912
Net Income$107,002
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 2, 2022
Return Version
2020v4.1
Gross Receipts
$441,108
Mission and Program Overview

Mission

To operate a christian education facility based on bible-believing concepts on a nondiscriminatory basis

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$174,252$209,360▲ $35,108
Land, Buildings, and Equipment, Net$206,603$204,914▼ $1,689
Cash and Non-Interest-Bearing Accounts$38,501$80,261▲ $41,760
Total Assets$419,356$494,535▲ $75,179
Liabilities
Unsecured Notes Loans Payable$32,104--
Accounts Payable and Accrued Expenses$1,802$2,083▲ $281
Total Liabilities$33,906$2,083▼ $31,823
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$385,450$492,452▲ $107,002
Total Net Assets Fund Balance$385,450$492,452▲ $107,002
Total Liabilities and Net Assets / Fund Balance$419,356$494,535▲ $75,179

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$167,340$88,341$255,681
Land$37,574-$37,574
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$64,543
Program Service Revenue
$250,494
Investment Income
$263
Other Revenue
$79,614
All Other Contributions
$32,439
Change in Net Assets
$107,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,618
Other Expenses$92,294
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,620$18,180$0$181,800
All Other Expenses$45,654$3,015$0$48,669
Payroll Taxes$12,436$1,382$0$13,818
Depreciation Depletion$8,689$0$0$8,689
Insurance$4,914$546$0$5,460
Office Expenses$4,634$514$0$5,148
Fees for Services Accounting$0$1,674$0$1,674
Advertising$1,278$0$0$1,278
Other Expenses$906$0$0$906
Total Functional Expenses$260,373$27,539$0$287,912
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$125,032
Fundraising Direct Expenses$46,194
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hoagie Sale$103,071$103,071-$103,071
Total Events$103,071$103,071$38,989$64,082
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Foundations Christian Academy
EIN
25-1806125
Phone
8146232840
Address
377 Upper Snake Spring Rd, Everett, PA 15537-6359

Signing Officer

Name
William E Harris
Title
Chairman
Phone
8146232840
Signed
2022-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William E Harris
Formed
1998
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
23
Volunteers
0

Preparer

Firm
Ritchey Ritchey & Koontz
Address
336 E Pitt Street, Bedford, PA 15522
Preparer
Brad M Koontz
Phone
8146239510
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

While no formal policy exists, potential conflicts are monitored on an ongoing basis by those charged with governance and management.

Pt VI, Line 15A

The Board of Directors is responsible for reviewing and determining employee compensation.

Pt VI, Line 15B

The Board of Directors is responsible for reviewing and determining employee compensation.

Pt VI, Line 19

Governing documents and Form 990 copies are available upon request.

Form 990, Part IX, Line 24E

Classroom 1537. 1537. 0. 0.

Form 990, Part IX, Line 24E

Graduation 457. 457. 0. 0.

Form 990, Part IX, Line 24E

Yearbooks 1368. 1368. 0. 0.

Form 990, Part IX, Line 24E

Affiliation fees 957. 957. 0. 0.

Form 990, Part IX, Line 24E

Copier 2533. 2533. 0. 0.

Form 990, Part IX, Line 24E

Lawn 1110. 1110. 0. 0.

Form 990, Part IX, Line 24E

School Pictures 20. 20. 0. 0.

Form 990, Part IX, Line 24E

Snowplowing 450. 450. 0. 0.

Form 990, Part IX, Line 24E

Custodial 1636. 1636. 0. 0.

Form 990, Part IX, Line 24E

Operations 89. 89. 0. 0.

Form 990, Part IX, Line 24E

Postage 409. 368. 41. 0.

Form 990, Part IX, Line 24E

Telephone 2124. 1912. 212. 0.

Form 990, Part IX, Line 24E

Electric 9624. 8662. 962. 0.

Form 990, Part IX, Line 24E

Water/Sewage 11211. 10090. 1121. 0.

Form 990, Part IX, Line 24E

Misc 6289. 5660. 629. 0.

Form 990, Part IX, Line 24E

Sanitation 500. 450. 50. 0.

Form 990, Part IX, Line 24E

Propane 65. 65. 0. 0.

Form 990, Part IX, Line 24E

Field trips 503. 503. 0. 0.

Form 990, Part IX, Line 24E

Purchases 2808. 2808. 0. 0.

Form 990, Part IX, Line 24E

Tithe 1727. 1727. 0. 0.

Form 990, Part IX, Line 24E

Athletics 3252. 3252. 0. 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/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0167340
IRS990ScheduleD/BuildingsGrp/DepreciationAmt088341
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0255681
IRS990ScheduleD/LandGrp/BookValueAmt037574
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt037574
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0204914
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/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt038989
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Hoagie Sale
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt038989
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt038989
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0103071
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0103071
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0103071
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0103071
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt064082
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0While no formal policy exists, potential conflicts are monitored on an ongoing basis by those charged with governance and management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors is responsible for reviewing and determining employee compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors is responsible for reviewing and determining employee compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents and Form 990 copies are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Classroom 1537. 1537. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Graduation 457. 457. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Yearbooks 1368. 1368. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Affiliation fees 957. 957. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Copier 2533. 2533. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Lawn 1110. 1110. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10School Pictures 20. 20. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Snowplowing 450. 450. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Custodial 1636. 1636. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Operations 89. 89. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Postage 409. 368. 41. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Telephone 2124. 1912. 212. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Electric 9624. 8662. 962. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Water/Sewage 11211. 10090. 1121. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Misc 6289. 5660. 629. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Sanitation 500. 450. 50. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Propane 65. 65. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Field trips 503. 503. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Purchases 2808. 2808. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Tithe 1727. 1727. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Athletics 3252. 3252. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0419356
IRS990/TotalAssetsEOYAmt0494535
IRS990/TotalAssetsGrp/BOYAmt0419356
IRS990/TotalAssetsGrp/EOYAmt0494535
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt064543
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027539
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0260373
IRS990/TotalFunctionalExpensesGrp/TotalAmt0287912
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033906
IRS990/TotalLiabilitiesEOYAmt02083
IRS990/TotalLiabilitiesGrp/BOYAmt033906
IRS990/TotalLiabilitiesGrp/EOYAmt02083
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0385450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0492452
IRS990/TotalProgramServiceExpensesAmt0260373
IRS990/TotalProgramServiceRevenueAmt0250494

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