Angel Central Academy Incorporated

990EZ • Fiscal year 2014 • EIN 26-0268584

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 10, 2015

Organization Profile ANGELCENTRALACADEMY.INFO

53148 Cr 15Elkhart, IN 46514

(574) 262-0700

Siviq Scores

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

0.64x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

1.76x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

8.9%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

$9,600

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

179%

Faster asset growth than 94% of similar nonprofits.

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

-38%

Faster revenue growth than 12% of similar nonprofits.

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

Balance Sheet

Liabilities / Assets91st percentile

Assets

$310,534

Up $199,140 (+179%) from 2013

Net Assets

$111,973

Up $10,063 (+9.9%) from 2013

Liabilities

$198,561

Up $189,077 (+1994%) from 2013

Revenue And Expenses

Liabilities / Revenue97th percentile Net Margin62nd percentile

Revenue

Down

$113,122

Down $69,901 (-38%) from 2013

Expenses

$103,059

Up $17,865 (+21%) from 2013

Net Income

Down

$10,063

Down $87,766 (-90%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

Highlighted filing

2014

Assets$310,534

Liabilities$198,561

Net Assets$111,973

Open 2014 Filing

Operations Trend

Revenue Growth12th percentile

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

Highlighted filing

2014

Revenue$113,122

Expenses$103,059

Net Income$10,063

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2014 to Dec 31, 2014
Signed: Nov 10, 2015
Return Version: 2014v5.0
Gross Receipts: $113,366

Mission and Program Overview

Mission

Angel central academy is a christian based non-denominational preschool ages 2 through 5 created to work with the total child encouraging development of their potential in areas of spiritual, social, intellectual, physical and creative growth.

Program Services

Description	Grants	Expenses
ACHIEVED ORGANIZATION'S MISSION	-	$67,845

Compensation and Service Providers

Top Officer Pay78th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
SHELLI L STUTZ	Chairman & P	FT	$9,600	-	$9,600
CASANDRA A PIERUCKI	Treasurer	FT	$2,363	-	$2,363
MICHAEL STUTZ	Secretary	FT	$0	-	-

Filing and Contact Details

Filer

Filer Name: Angel Central Academy Inc
EIN: 26-0268584
Phone: 5742620700
Address: 53148 CR 15, ELKHART, IN 46514

Signing Officer

Name: Shelli Stutz
Title: President
Phone: 5742620700
Signed: 2015-11-10
Discuss with paid preparer: Yes

Preparer

Firm: Cornerstone CPA Group Llp
Address: 3160 WINDSOR CT, ELKHART, IN 46514-5556
Preparer: Ann Mccuistion CPA
Phone: 5742628886

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 28 office expenses 741 travel and meetings 1,486 interest 9,732 insurance 3,668 postage and shipping 31 bank charges 500 property tax 116 field trip 1,094 books, subscriptions 90 printing and publications 433 miscellaneous 1,498 outside services 5,935 repairs and maintenance 410 supplies 12,548 non-investment depreciation 3,348 total 41,658”

Form 990-ez, Part II, Line 24

“Accounts receivable 3,678 6,265 machinery and equipment 6,912 19,112 less accumulated depreciation 5,725 6,626 receivables due from officers 2,194 2,494 total 7,059 21,245”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,294 581 mortgage and other notes payable 8,190 197,980”

Form 990-ez, Part III

“Angel central academy is a christian based non-denominational preschool ages 2 through 5 created to work with the total child encouraging development of their potential in areas of spiritual, social, intellectual, physical and creative growth.”

Raw XML Appendix160 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	CASANDRA PIERUCKI
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5742620700
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	53148 CR 15
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	ELKHART
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	46514
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	35399
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	587
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	16300
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	10063
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	2547
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	111394
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	310534
IRS990EZ/FundraisingGrossIncomeAmt	0	504
IRS990EZ/GrossReceiptsAmt	0	113366
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	7
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	68936
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	288702
IRS990EZ/LoansToFromOfficersAmt	0	2494
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	true
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	101910
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	111973
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	101910
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	111973
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	5196
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	9600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	2363
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	SHELLI L STUTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	MICHAEL STUTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	CASANDRA A PIERUCKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	CHAIRMAN & P
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	TREASURER
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	7059
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	21245
IRS990EZ/OtherExpensesTotalAmt	0	41658
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	ANGEL CENTRAL ACADEMY IS A CHRISTIAN BASED NON-DENOMINATIONAL PRESCHOOL AGES 2 THROUGH 5 CREATED TO WORK WITH THE TOTAL CHILD ENCOURAGING DEVELOPMENT OF THEIR POTENTIAL IN AREAS OF SPIRITUAL, SOCIAL, INTELLECTUAL, PHYSICAL AND CREATIVE GROWTH.
IRS990EZ/ProgramServiceRevenueAmt	0	96555
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	ACHIEVED ORGANIZATION'S MISSION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	67845
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	53658
IRS990EZ/SchoolOperatingInd	0	true
IRS990EZ/SpecialEventsDirectExpensesAmt	0	244
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	260
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	IN
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	9484
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	198561
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	103059
IRS990EZ/TotalProgramServiceExpensesAmt	0	67845
IRS990EZ/TotalRevenueAmt	0	113122
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	ANGELCENTRALACADEMY.INFO
IRS990ScheduleA/SchoolInd	0	X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleE/ComplianceWithRevProc7550Ind	0	false
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd	0	false
IRS990ScheduleE/DiscriminateRaceAthltProgInd	0	false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd	0	false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd	0	false
IRS990ScheduleE/DiscriminateRaceOtherActyInd	0	false
IRS990ScheduleE/DiscriminateRaceSchsInd	0	false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd	0	false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd	0	false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd	0	false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd	0	false
IRS990ScheduleE/MaintainCpyOfAllSolInd	0	true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd	0	true
IRS990ScheduleE/MaintainRacialCompRecsInd	0	true
IRS990ScheduleE/MaintainScholarshipsRecsInd	0	true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd	0	true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd	0	false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd	0	true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	0	THE ORGANIZATION DOES NOT PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY. SEE PART II FOR DESCRIPTION OF NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	1	ANGEL CENTRAL ACADEMY ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OR ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES OR ANY OTHER SCHOOL ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	0	SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	1	SCHEDULE E, LINE 7
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt	0	2494
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd	0	true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd	0	false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd	0	X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt	0	DENTAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt	0	2194
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm	0	NOTE RECEIVABLE - OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt	0	CHAIRMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd	0	false
IRS990ScheduleL/TotalBalanceDueAmt	0	2494
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES ADVERTISING AND PROMOTION 28 OFFICE EXPENSES 741 TRAVEL AND MEETINGS 1,486 INTEREST 9,732 INSURANCE 3,668 POSTAGE AND SHIPPING 31 BANK CHARGES 500 PROPERTY TAX 116 FIELD TRIP 1,094 BOOKS, SUBSCRIPTIONS 90 PRINTING AND PUBLICATIONS 433 MISCELLANEOUS 1,498 OUTSIDE SERVICES 5,935 REPAIRS AND MAINTENANCE 410 SUPPLIES 12,548 NON-INVESTMENT DEPRECIATION 3,348 TOTAL 41,658
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ACCOUNTS RECEIVABLE 3,678 6,265 MACHINERY AND EQUIPMENT 6,912 19,112 LESS ACCUMULATED DEPRECIATION 5,725 6,626 RECEIVABLES DUE FROM OFFICERS 2,194 2,494 TOTAL 7,059 21,245
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,294 581 MORTGAGE AND OTHER NOTES PAYABLE 8,190 197,980
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	ANGEL CENTRAL ACADEMY IS A CHRISTIAN BASED NON-DENOMINATIONAL PRESCHOOL AGES 2 THROUGH 5 CREATED TO WORK WITH THE TOTAL CHILD ENCOURAGING DEVELOPMENT OF THEIR POTENTIAL IN AREAS OF SPIRITUAL, SOCIAL, INTELLECTUAL, PHYSICAL AND CREATIVE GROWTH.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III
ReturnHeader/BuildTS	0	2016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	SHELLI STUTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5742620700
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	ANGEL CENTRAL ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt	0	ANGE
ReturnHeader/Filer/EIN	0	260268584
ReturnHeader/Filer/PhoneNum	0	5742620700
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	53148 CR 15
ReturnHeader/Filer/USAddress/CityNm	0	ELKHART
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	IN
ReturnHeader/Filer/USAddress/ZIPCd	0	46514
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	471854716
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	CORNERSTONE CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	3160 WINDSOR CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	ELKHART
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	465145556
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5742628886
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	ANN MCCUISTION CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2015-11-10T15:59:46-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2014-01-01
ReturnHeader/TaxPeriodEndDt	0	2014-12-31
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $310,534
Liabilities: $198,561
Net assets: $111,973
Revenue: $113,122
Expenses: $103,059
Net income: $10,063

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.32	$2.26	$0.06	$1.71	$1.41	$0.30
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.30	$3.02	$0.72	$1.35	$1.36	$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.41	$3.12	$0.71	$0.89	$1.45	$0.55
2021Detailed filing. Detailed filing data is available for this year.	$2.59	$2.75	$0.16	$0.29	$1.11	$0.83
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.96	$2.30	$0.67	$0.67	$1.29	$0.61
2019Detailed filing. Detailed filing data is available for this year.	$2.70	$1.42	$1.28	$1.86	$1.84	$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.83	$1.57	$1.26	$1.85	$1.74	$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.86	$1.71	$1.15	$1.66	$1.69	$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.00	$1.82	$1.18	$1.54	$1.52	$0.03
2015Detailed filing. Detailed filing data is available for this year.	$3.10	$1.95	$1.15	$1.36	$1.33	$0.03
2014Detailed filing. Detailed filing data is available for this year.	$3.11	$1.99	$1.12	$1.13	$1.03	$0.10
2013Detailed filing. Detailed filing data is available for this year.	$1.11	$0.09	$1.02	$1.83	$0.85	$0.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.06	$0.02	$0.04	$1.03	$1.04	$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.06	$0.02	$0.04	$0.94	$0.95	$0.01