Civic Intelligence

Foundations Christian Academy

990 • Fiscal year 2023 • EIN 25-1806125

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 15, 2023

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

39th percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

76th percentile

20%

Faster asset growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

14%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$691,425

Up $117,575 (+20%) from 2022

Net Assets

Up

$688,961

Up $117,354 (+21%) from 2022

Liabilities

Up

$2,464

Up $221 (+9.9%) from 2022

Revenue

Up

$463,698

Up $56,048 (+14%) from 2022

Expenses

Up

$346,344

Up $17,849 (+5.4%) from 2022

Net Income

Up

$117,354

Up $38,199 (+48%) from 2022

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

2023

Assets$691,425
Liabilities$2,464
Net Assets$688,961

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

2023

Revenue$463,698
Expenses$346,344
Net Income$117,354
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 15, 2023
Return Version
2022v5.0
Gross Receipts
$520,907
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$199,916$305,465▲ $105,549
Land, Buildings, and Equipment, Net$267,108$278,566▲ $11,458
Cash and Non-Interest-Bearing Accounts$106,826$107,394▲ $568
Total Assets$573,850$691,425▲ $117,575
Liabilities
Accounts Payable and Accrued Expenses$2,243$2,464▲ $221
Total Liabilities$2,243$2,464▲ $221
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$571,607$688,961▲ $117,354
Total Net Assets Fund Balance$571,607$688,961▲ $117,354
Total Liabilities and Net Assets / Fund Balance$573,850$691,425▲ $117,575

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$240,992$111,760$352,752
Land$37,574-$37,574
Compensation and Service Providers

Board Members and Trustees

NameTitle
William HarrisPresident
Steve KagariseDirector
Selida ZimmermanSecretary
Kim StifflerTreasurer
Perry BarbeeVP
Revenue and Support

Revenue Composition

Contributions and Grants
$55,961
Program Service Revenue
$323,191
Investment Income
$231
Other Revenue
$84,315
All Other Contributions
$55,961
Change in Net Assets
$117,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$235,839
Other Expenses$110,505
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,929$21,881$0$218,810
All Other Expenses$52,468$3,290$0$55,758
Payroll Taxes$15,326$1,703$0$17,029
Depreciation Depletion$12,543$0$0$12,543
Insurance$6,756$751$0$7,507
Office Expenses$0$3,227$0$3,227
Other Expenses$3,070$0$0$3,070
Fees for Services Accounting$1,386$154$0$1,540
Advertising$885$0$0$885
Total Functional Expenses$313,561$32,783$0$346,344
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$140,067
Fundraising Direct Expenses$57,209
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hoagie Sale$140,067$140,067-$140,067
Total Events$140,067$140,067$57,209$82,858
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
2023-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William E Harris
Formed
1998
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
24
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

Affiliation fees 1670. 1670. 0. 0.

Form 990, Part IX, Line 24E

Copier 3815. 3433. 382. 0.

Form 990, Part IX, Line 24E

Lawn 1215. 1215. 0. 0.

Form 990, Part IX, Line 24E

School Pictures 20. 20. 0. 0.

Form 990, Part IX, Line 24E

Snowplowing 240. 240. 0. 0.

Form 990, Part IX, Line 24E

Custodial 2056. 2056. 0. 0.

Form 990, Part IX, Line 24E

Operations 53. 53. 0. 0.

Form 990, Part IX, Line 24E

Postage 177. 0. 177. 0.

Form 990, Part IX, Line 24E

Telephone 1738. 1564. 174. 0.

Form 990, Part IX, Line 24E

Electric 10608. 9547. 1061. 0.

Form 990, Part IX, Line 24E

Water/Sewage 13708. 12337. 1371. 0.

Form 990, Part IX, Line 24E

Misc 910. 910. 0. 0.

Form 990, Part IX, Line 24E

Sanitation 1252. 1127. 125. 0.

Form 990, Part IX, Line 24E

Field trips 6809. 6809. 0. 0.

Form 990, Part IX, Line 24E

Classroom supplies 515. 515. 0. 0.

Form 990, Part IX, Line 24E

Tithe 1800. 1800. 0. 0.

Form 990, Part IX, Line 24E

Holiday 6875. 6875. 0. 0.

Form 990, Part IX, Line 24E

Misc 2297. 2297. 0. 0.

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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt037574
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0278566
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/DirectExpenseSummaryEventsAmt057209
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Hoagie Sale
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt057209
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt057209
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0140067
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0140067
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0140067
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0140067
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt082858
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/ExplanationTxt4Affiliation fees 1670. 1670. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Copier 3815. 3433. 382. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Lawn 1215. 1215. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7School Pictures 20. 20. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Snowplowing 240. 240. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Custodial 2056. 2056. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Operations 53. 53. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Postage 177. 0. 177. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Telephone 1738. 1564. 174. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Electric 10608. 9547. 1061. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Water/Sewage 13708. 12337. 1371. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Misc 910. 910. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Sanitation 1252. 1127. 125. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Field trips 6809. 6809. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Classroom supplies 515. 515. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Tithe 1800. 1800. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Holiday 6875. 6875. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Misc 2297. 2297. 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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0573850
IRS990/TotalAssetsEOYAmt0691425
IRS990/TotalAssetsGrp/BOYAmt0573850
IRS990/TotalAssetsGrp/EOYAmt0691425
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055961
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032783
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0313561
IRS990/TotalFunctionalExpensesGrp/TotalAmt0346344
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02243
IRS990/TotalLiabilitiesEOYAmt02464
IRS990/TotalLiabilitiesGrp/BOYAmt02243
IRS990/TotalLiabilitiesGrp/EOYAmt02464
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0571607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0688961
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0766
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0313561
IRS990/TotalProgramServiceRevenueAmt0323191
IRS990/TotalRevenueGrp/ExclusionAmt082858
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0324879
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0463698
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0573850
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0691425
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X

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