Civic Intelligence

Summit Christian School

990 • Fiscal year 2022 • EIN 27-0196251

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 19, 2023

5010 Hazel AvenueFair Oaks, CA 95628

(916) 536-9307

Siviq Scores

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

Liabilities / Assets

54th percentile

0.08x

Higher debt load relative to assets than 54% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

40th percentile

0.04x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

93rd percentile

93%

Faster asset growth than 93% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

85th percentile

63%

Faster revenue growth than 85% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,070,682

Up $515,804 (+93%) from 2021

Net Assets

Up

$980,372

Up $705,749 (+257%) from 2021

Liabilities

Down

$90,310

Down $189,945 (-68%) from 2021

Revenue

Up

$2,027,491

Up $784,874 (+63%) from 2021

Expenses

Up

$1,321,742

Up $292,635 (+28%) from 2021

Net Income

Up

$705,749

Up $492,239 (+231%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2012: $9,967Liabilities 2012: $50,000Net Assets 2012: -$40,0332012Assets 2013: $15,477Liabilities 2013: $58,338Net Assets 2013: -$42,8612013Assets 2015: $97,310Liabilities 2015: $48,615Net Assets 2015: $48,6952015Assets 2017: $147,127Liabilities 2017: $45,153Net Assets 2017: $101,9742017Assets 2018: $183,630Liabilities 2018: $124,208Net Assets 2018: $59,4222018Assets 2019: $256,484Liabilities 2019: $92,840Net Assets 2019: $163,6442019Assets 2020: $304,149Liabilities 2020: $243,036Net Assets 2020: $61,1132020Assets 2021: $554,878Liabilities 2021: $280,255Net Assets 2021: $274,6232021Assets 2022: $1,070,682Liabilities 2022: $90,310Net Assets 2022: $980,3722022Assets 2023: $1,052,884Liabilities 2023: $77,647Net Assets 2023: $975,2372023Assets 2024: $869,389Liabilities 2024: $107,478Net Assets 2024: $761,9112024Assets 2025: $754,520Liabilities 2025: $2,581Net Assets 2025: $751,9392025

Highlighted filing

2022

Assets$1,070,682
Liabilities$90,310
Net Assets$980,372

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $554,8052012Expenses 2013: $655,1132013Revenue 2015: $704,038Expenses 2015: $688,176Net Income 2015: $15,8622015Revenue 2017: $809,303Expenses 2017: $778,184Net Income 2017: $31,1192017Revenue 2018: $792,834Expenses 2018: $835,386Net Income 2018: -$42,5522018Revenue 2019: $988,147Expenses 2019: $883,925Net Income 2019: $104,2222019Revenue 2020: $917,369Expenses 2020: $1,019,900Net Income 2020: -$102,5312020Revenue 2021: $1,242,617Expenses 2021: $1,029,107Net Income 2021: $213,5102021Revenue 2022: $2,027,491Expenses 2022: $1,321,742Net Income 2022: $705,7492022Revenue 2023: $1,374,375Expenses 2023: $1,379,510Net Income 2023: -$5,1352023Revenue 2024: $1,157,923Expenses 2024: $1,371,249Net Income 2024: -$213,3262024Revenue 2025: $1,262,192Expenses 2025: $1,272,164Net Income 2025: -$9,9722025

Highlighted filing

2022

Revenue$2,027,491
Expenses$1,321,742
Net Income$705,749
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 19, 2023
Return Version
2021v4.1
Gross Receipts
$2,034,289
Mission and Program Overview

Mission

The mission is to provide christian education for k-8.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$183,272$562,316▲ $379,044
Cash and Non-Interest-Bearing Accounts$342,014$467,066▲ $125,052
Land, Buildings, and Equipment, Net$15,744$18,929▲ $3,185
Accounts Receivable$6,773$11,669▲ $4,896
Prepaid Expenses and Deferred Charges$7,075$10,702▲ $3,627
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$554,878$1,070,682▲ $515,804
Other Assets Total-$0-
Liabilities
Other Liabilities$277,882$82,720▼ $195,162
Accounts Payable and Accrued Expenses$2,373$7,590▲ $5,217
Total Liabilities$280,255$90,310▼ $189,945
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$274,623$980,372▲ $705,749
Total Net Assets Fund Balance$274,623$980,372▲ $705,749
Total Liabilities and Net Assets / Fund Balance$554,878$1,070,682▲ $515,804

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,929$15,653$34,582
Other Land Buildings-$14,445$14,445
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cliff CareyChairman
Corey WebbVice Chairman
Josh TappBoard Member
Rebecca RiceBoard Member
Shanna MooneyBoard Member
Andrew BiasBoard Memeber
Dana HippensteelCFO
Wes FinkemeirSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$616,130
Program Service Revenue
$1,340,779
Investment Income
$21
Other Revenue
$70,561
All Other Contributions
$75,784
Change in Net Assets
$705,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$948,976
Other Expenses$343,931
Professional Fundraising Fees$28,835
Total Fundraising Expense$28,835
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$732,041$67,750-$799,791
Other Employee Benefits$83,334--$83,334
Payroll Taxes$65,851--$65,851
Fees for Services Accounting-$60,087-$60,087
All Other Expenses$47,432$7,137-$54,569
Office Expenses-$49,718-$49,718
Occupancy-$36,590-$36,590
Fees for Services Professional Fundraising--$28,835$28,835
Fees for Services Other-$22,267-$22,267
Insurance-$14,838-$14,838
Other Expenses$11,957--$11,957
Depreciation Depletion$8,520--$8,520
Fees for Services Legal-$3,425-$3,425
Advertising-$3,152-$3,152
Interest-$781-$781
Total Functional Expenses$1,027,162$265,745$28,835$1,321,742
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,359
Professional Fundraising Fees$28,835
Fundraising Direct Expenses$6,798

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Feed the Need Event$77,359$77,359$2,164$75,195
Total Events$77,359$77,359$6,798$70,561
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$51,956
Class Funds$15,922
Payroll Tax Payable$14,842
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Summit Christian School
EIN
27-0196251
Phone
9165369307
Address
5010 HAZEL AVENUE, FAIR OAKS, CA 95628

Signing Officer

Name
Dana Hippensteel
Title
CFO
Signed
2023-01-19
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
32

Preparer

Firm
PSG Certified Public Accountants LLP
Address
9257 SIERRA COLLEGE BLVD STE B, ROSEVILLE, CA 95661
Preparer
Khinh Hoang CPA
Phone
9167913120
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IRS990/ProgramServiceRevenueGrp/Desc4SKIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt049353
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117314
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2171271
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31079613
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt423228
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt049353
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2171271
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31079613
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt423228
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0202061
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0236514
IRS990/PYProgramServiceRevenueAmt01040552
IRS990/PYRevenuesLessExpensesAmt0213510
IRS990/PYSalariesCompEmpBnftPaidAmt0792593
IRS990/PYTotalExpensesAmt01029107
IRS990/PYTotalRevenueAmt01242617
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0705749
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0183272
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0562316
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt018929
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015653
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034582
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014445
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015922
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt151956
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt214842
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Class Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018929
IRS990ScheduleD/TotalLiabilityAmt082720
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
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0Consult,market info
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt077359
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt048524
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0TC Group LLC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt028835
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0PO Box 255
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0Chelsea
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0AL
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd035043
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06798
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Feed the Need Event
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt077359
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt077359
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt077359
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt077359
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt070561
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04634
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04634
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02164
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02164
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt077359
IRS990ScheduleG/TotalNetToOrganizationAmt048524
IRS990ScheduleG/TotalRetainedByContractorsAmt028835
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0554878
IRS990/TotalAssetsEOYAmt01070682
IRS990/TotalAssetsGrp/BOYAmt0554878
IRS990/TotalAssetsGrp/EOYAmt01070682
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0616130
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028835
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0265745
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01027162
IRS990/TotalFunctionalExpensesGrp/TotalAmt01321742

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