Civic Intelligence

Imani Christian Academy

990 • Fiscal year 2017 • EIN 25-1816131

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 20, 2018

2150 East Hills DrivePittsburgh, PA 15221

(412) 731-7982

Siviq Scores

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

Liabilities / Assets

70th percentile

0.29x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

73rd percentile

0.36x

Higher debt load relative to revenue than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

12th percentile

-23%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

25th percentile

-3.2%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-25%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,848,180

Down $94,057 (-3.2%) from 2016

Net Assets

Down

$2,018,494

Down $526,292 (-21%) from 2016

Liabilities

Up

$829,686

Up $432,235 (+109%) from 2016

Revenue

Down

$2,334,839

Down $788,116 (-25%) from 2016

Expenses

Up

$2,861,131

Up $92,865 (+3.4%) from 2016

Net Income

Down

-$526,292

Down $880,981 (-248%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,881,820Liabilities 2010: $240,973Net Assets 2010: $4,640,8472010Assets 2011: $4,466,655Liabilities 2011: $237,802Net Assets 2011: $4,228,8532011Assets 2012: $3,420,675Liabilities 2012: $129,774Net Assets 2012: $3,290,9012012Assets 2013: $2,950,226Liabilities 2013: $135,627Net Assets 2013: $2,814,5992013Assets 2014: $2,671,004Liabilities 2014: $78,528Net Assets 2014: $2,592,4762014Assets 2015: $2,314,963Liabilities 2015: $124,866Net Assets 2015: $2,190,0972015Assets 2016: $2,942,237Liabilities 2016: $397,451Net Assets 2016: $2,544,7862016Assets 2017: $2,848,180Liabilities 2017: $829,686Net Assets 2017: $2,018,4942017Assets 2018: $2,692,934Liabilities 2018: $877,742Net Assets 2018: $1,815,1922018Assets 2019: $2,603,504Liabilities 2019: $831,614Net Assets 2019: $1,771,8902019Assets 2020: $2,258,002Liabilities 2020: $1,278,811Net Assets 2020: $979,1912020Assets 2021: $2,167,995Liabilities 2021: $1,115,615Net Assets 2021: $1,052,3802021Assets 2022: $2,361,476Liabilities 2022: $998,112Net Assets 2022: $1,363,3642022Assets 2023: $2,230,924Liabilities 2023: $1,036,422Net Assets 2023: $1,194,5022023Assets 2024: $2,043,646Liabilities 2024: $1,259,220Net Assets 2024: $784,4262024Assets 2025: $2,646,131Liabilities 2025: $1,832,931Net Assets 2025: $813,2002025

Highlighted filing

2017

Assets$2,848,180
Liabilities$829,686
Net Assets$2,018,494

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,437,0222010Expenses 2011: $4,429,5872011Expenses 2012: $4,656,0242012Expenses 2013: $3,683,5592013Revenue 2014: $3,199,294Expenses 2014: $3,421,417Net Income 2014: -$222,1232014Revenue 2015: $3,672,545Expenses 2015: $4,074,924Net Income 2015: -$402,3792015Revenue 2016: $3,122,955Expenses 2016: $2,768,266Net Income 2016: $354,6892016Revenue 2017: $2,334,839Expenses 2017: $2,861,131Net Income 2017: -$526,2922017Revenue 2018: $2,952,178Expenses 2018: $3,155,480Net Income 2018: -$203,3022018Revenue 2019: $2,988,744Expenses 2019: $3,032,046Net Income 2019: -$43,3022019Revenue 2020: $2,537,376Expenses 2020: $3,051,752Net Income 2020: -$514,3762020Revenue 2021: $2,859,125Expenses 2021: $2,784,994Net Income 2021: $74,1312021Revenue 2022: $3,429,787Expenses 2022: $3,118,803Net Income 2022: $310,9842022Revenue 2023: $3,172,569Expenses 2023: $3,341,431Net Income 2023: -$168,8622023Revenue 2024: $2,964,166Expenses 2024: $3,374,242Net Income 2024: -$410,0762024Revenue 2025: $3,334,815Expenses 2025: $3,306,041Net Income 2025: $28,7742025

Highlighted filing

2017

Revenue$2,334,839
Expenses$2,861,131
Net Income-$526,292
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 20, 2018
Return Version
2016v3.1
Gross Receipts
$2,334,839
Mission and Program Overview

Mission

We embrace all children in our society, particularly those who are underserved, transform them into whole adults - spiritually, academically, physically, and socially - and then release them into lives of purpose and contribution.

We embrace all children in our society, particularly those who are underserved, transform them into whole adults - spiritually, academically, physically and socially - and then release them into lives of purpose and contribution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,113,215$2,440,075▲ $326,860
Savings and Temporary Cash Investments$742,377$287,690▼ $454,687
Cash and Non-Interest-Bearing Accounts$46,106$81,580▲ $35,474
Accounts Receivable$21,988$21,356▼ $632
Prepaid Expenses and Deferred Charges$17,302$17,044▼ $258
Total Assets$2,942,238$2,848,180▼ $94,058
Other Assets Total$1,250$435▼ $815
Liabilities
Mortgage Notes Payable Secured by Investment Property$340,041$739,139▲ $399,098
Accounts Payable and Accrued Expenses$57,410$90,547▲ $33,137
Total Liabilities$397,451$829,686▲ $432,235
Net Assets / Fund Balance
Unrestricted Net Assets$2,450,089$1,998,671▼ $451,418
Temporarily Rstr Net Assets$94,697$19,823▼ $74,874
Total Net Assets Fund Balance$2,544,786$2,018,494▼ $526,292
Total Liabilities and Net Assets / Fund Balance$2,942,237$2,848,180▼ $94,057

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,732,622$845,443$2,578,065
Equipment$523,240$882,616$1,405,856
Other Land Buildings$30,263$230,197$260,460
Land$153,950-$153,950
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cliff BensonBoard Chairm
Anthony MacdonaldBoard Member
Bishop David Alan BrockBoard Member
David J BerardinelliBoard Member
Dina ClarkBoard Member
Dr Lillie SippBoard Member
Dr Marcus SchaeferBoard Member
Greg SpencerBoard Member
James D MckinneyBoard Member
James P BouchardBoard Member
Jerry F MacclearyBoard Member
Julie HughesBoard Member
Latifa MillerBoard Member
Laura EllsworthBoard Member
Margaret P JoyBoard Member
Marisa C WilliamsBoard Member
Marsha JonesBoard Member
Scott RoyBoard Member
Susan E Maloney CPABoard Member
Walt WernerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,061,428
Program Service Revenue
$273,411
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,061,428
Change in Net Assets
$-526,292

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,334,839
Total Revenue per Audited Statements
$2,334,839
Total Revenue per Form 990
$2,334,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,884,408
Other Expenses$976,723
Total Fundraising Expense$310,654
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$978,970$260,250$134,488$1,373,708
Payroll Taxes$216,492$32,292$39,367$288,151
Current Officers, Directors, Trustees, and Key Employees$51,821$118,440$52,288$222,549
Depreciation Depletion$197,263$9,839$1,805$208,907
All Other Expenses$124,076--$124,076
Other Expenses$126,279$3,197$79,509$79,509
Insurance$56,929--$56,929
Information Technology$20,604--$20,604
Office Expenses-$15,604-$15,604
Fees for Services Other$9,311--$9,311
Conferences and Meetings$2,388--$2,388
Total Functional Expenses$2,110,855$439,622$310,654$2,861,131

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,861,131
Total Expenses per Audited Statements$2,861,131
Total Expenses per Form 990$2,861,131
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI

Secretary and treasurer are not voting members.

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

The form is reviewed by the cfo and then by the entire board.

Form 990, Page 6, Part VI, Line 12C

Yes, each director, officer and key employee annually completes a conflict of interest survey.

Form 990, Page 6, Part VI, Line 15A

Yes, a comparative study of compensation for headmasters of other private schools was made.

Form 990, Page 6, Part VI, Line 15B

Yes, once the salary package was determined for the headmaster, salaries for other key employees were set below his within the constraints of our budget.

Form 990, Page 6, Part VI, Line 19

All documents are available at imani christian academy finance office at 2150 east hills drive, pittsburgh, pa 15221 during school hours. All of this information is also available on the pittsburgh foundation web site in the imani profile that was submited for the pittsburgh gives campaign.

Filing and Contact Details

Filer

Filer Name
Imani Christian Academy
EIN
25-1816131
Phone
4127317982
Address
2150 EAST HILLS DRIVE, PITTSBURGH, PA 15221

Signing Officer

Name
John W Haines Jr
Title
Treasurer
Phone
4127317982
Signed
2018-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paulo a Nzambi
Formed
1989
Legal Domicile
Pa
Voting Board Members
18
Independent Board Members
18
Employees
56
Volunteers
118

Preparer

Firm
Tyler Collier Associates LLC
Address
100 ROSS ST STE 110, PITTSBURGH, PA 15219
Preparer
Delbert D Tyler CPA
Phone
4124717060
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We embrace all children in our society, particularly those who are underserved, transform them into whole adults - spiritually, academically, physically and socially - and then release them into lives of purpose and contribution.

Form 990, Page 1, Part I, Line 6

Volunteers are used for cleanup, gala assistance, highmark race assistance, athletics and new community church.

Form 990, Page 2, Part III, Line 4A

STATEMENT.

Financial Statement Notes

Schedule D, Page 3, Part X

Imani christian academy accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined that there were no tax uncertainties that met the recognition threshold in fiscal year 2016-2017.

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IRS990/Desc0STUDENT INSTRUCTION- WE BELIEVE THAT EDUCATION BEGINS WITH SOLID FOUNDATIONS. WE MEET OUR CHILDREN WHERE THEY ARE, AND ASSURE EACH ONE IS GROUNDED IN READING, WRITING, AND MATHEMATIC. THEN WE WALK WITH THEM AS FAR AS THEIR ABILITIES AND DESIRE WILL TAKE THEM, EDUCATING THEM IN THE ARTS, PHYSICAL SCIENCES, AND SOCIAL SCIENCES, AND PREPARING THEM FOR POST-SECONDARY EDUCATION AND LIFELONG LEARNING. AS OUR CHILDREN COME TO US WITH MANY DIFFERENT LEVELS OF UNMET SPIRITUAL AND EMOTIONAL NEEDS, WE SEEK THROUGH LOVE TO HEAL THEIR SPIRITS, DEVELOP ACCEPTANCE, FORGIVENESS AND SELF-ESTEEM, AND FACILITATE A NEW VISION WITHIN THEM OF THEIR UNIQUE POTENTIAL. THE PROVISION FOR EDUCATIONAL ACTIVITIES CONSISTENT WITH GOOD SCHOLARSHIP AND OUR MISSION STATEMENT.
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IRS990/MissionDesc0WE EMBRACE ALL CHILDREN IN OUR SOCIETY, PARTICULARLY THOSE WHO ARE UNDERSERVED, TRANSFORM THEM INTO WHOLE ADULTS - SPIRITUALLY, ACADEMICALLY, PHYSICALLY AND SOCIALLY - AND THEN RELEASE THEM INTO LIVES OF PURPOSE AND CONTRIBUTION.
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IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SCHOOL ACTIVITY COSTS
IRS990/OtherExpensesGrp/Desc2SCHOOL LUNCH/BREAKFAST
IRS990/OtherExpensesGrp/Desc3FUNDRAISING
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03197
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IRS990/PrincipalOfficerNm0PAULO A NZAMBI
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IRS990/ProgramServiceRevenueGrp/Desc2SCHOOL LUNCH PROGRAM
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IRS990/ProgSrvcAccomActy2Grp/Desc0STUDENT ACTIVITIES- WE BELIEVE THAT PHYSICAL EDUCATION AND PHYSICAL ACTIVITY ARE ESSENTIAL FOR DEVELOPING THE WHOLE CHILD. WE TEACH CHILDREN TO RESPECT THEIR BODIES AND WE TRAIN THEM IN HEALTHY LIVING. WE BELIEVE THAT PERSONAL DEVELOPMENT IS INCOMPLETE UNLESS IT INCLUDES SOCIAL DEVELOPMENT. WE TEACH CHILDREN LIFE SKILLS AND WE INVEST IN THEIR INTERPERSONAL AND CROSS-CULTURAL COMPETENCE SO THAT THEY WILL BECOME FULLY FUNCTIONAL ADULTS, READY TO ENGAGE IN FAMILY, PARTICIPATE IN COMMUNITY AND CONTRIBUTE TO SOCIETY. THE PROVISION FOR ACTIVITIES THAT PROMOTE A WELL ROUNDED CHRISTIAN INDIVIDUAL.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IMANI CHRISTIAN ACADEMY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN FISCAL YEAR 2016-2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0IMANI CHRISTIAN ACADEMY PUBLICIZES ITS NONDISCRIMINATORY POLICY THROUGH BROCHURES AND INTERNET WEB-SITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1YES, PENNSLYVANIA STATE FOOD GRANT
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990/ScheduleORequiredInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.65$1.83$0.81$3.33$3.31$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.04$1.26$0.78$2.96$3.37$0.41
2023Detailed filing. Detailed filing data is available for this year.$2.23$1.04$1.19$3.17$3.34$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.36$1.00$1.36$3.43$3.12$0.31
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$1.12$1.05$2.86$2.78$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.26$1.28$0.98$2.54$3.05$0.51
2019Detailed filing. Detailed filing data is available for this year.$2.60$0.83$1.77$2.99$3.03$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.69$0.88$1.82$2.95$3.16$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.85$0.83$2.02$2.33$2.86$0.53
2016Detailed filing. Detailed filing data is available for this year.$2.94$0.40$2.54$3.12$2.77$0.35
2015Detailed filing. Detailed filing data is available for this year.$2.31$0.12$2.19$3.67$4.07$0.40
2014Detailed filing. Detailed filing data is available for this year.$2.67$0.08$2.59$3.20$3.42$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.14$2.81$3.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.13$3.29$4.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.24$4.23$4.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$0.24$4.64$4.44