Civic Intelligence

Madison Christian School Foundation

990 • Fiscal year 2015 • EIN 27-0941103

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 16, 2016

Organization ProfileN/A
2439 Cedar Hill Road NWCanal Winchester, OH 43110

(614) 419-3251

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.01x

Higher debt load relative to assets than 1% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

1st percentile

-0.15x

Higher debt load relative to revenue than 1% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

96th percentile

74%

Higher net margin than 96% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

34th percentile

-5.9%

Faster asset growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

23rd percentile

-20%

Faster revenue growth than 23% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets1st percentile

Assets

Down

$68,495

Down $4,333 (-5.9%) from 2014

Net Assets

Up

$69,152

Up $3,173 (+4.8%) from 2014

Liabilities

Down

-$657

Down $7,506 (-110%) from 2014

Revenue And Expenses
Liabilities / Revenue1st percentileNet Margin96th percentile

Revenue

Down

$4,296

Down $1,086 (-20%) from 2014

Expenses

Up

$1,123

Up $978 (+674%) from 2014

Net Income

Down

$3,173

Down $2,064 (-39%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

$80K$60K$40K$20K$0-$20KAssets 2012: $60,621Liabilities 2012: $0Net Assets 2012: $60,6212012Assets 2013: $71,872Liabilities 2013: $11,130Net Assets 2013: $60,7422013Assets 2014: $72,828Liabilities 2014: $6,849Net Assets 2014: $65,9792014Assets 2015: $68,495Liabilities 2015: -$657Net Assets 2015: $69,1522015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2015

Assets$68,495
Liabilities-$657
Net Assets$69,152
Open 2015 Filing

Operations Trend

Revenue Growth23rd percentile

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

$15K$10K$5.0K$0Expenses 2012: $4,9512012Revenue 2013: $1,083Expenses 2013: $962Net Income 2013: $1212013Revenue 2014: $5,382Expenses 2014: $145Net Income 2014: $5,2372014Revenue 2015: $4,296Expenses 2015: $1,123Net Income 2015: $3,1732015Revenue 2016: $11,007Expenses 2016: $1,496Net Income 2016: $9,5112016

Highlighted filing

2015

Revenue$4,296
Expenses$1,123
Net Income$3,173
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 16, 2016
Return Version
2015v2.1
Gross Receipts
$4,296
Mission and Program Overview

Mission

The foundation excists to financially support the ministry of the school. Our mission is to support the advancement of christian education and madison christian school (mcs) by providing earnings and principle to support the building and physical improvements of mcs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$72,828$68,495▼ $4,333
Total Assets$72,828$68,495▼ $4,333
Liabilities
Deferred Revenue$6,849$-657▼ $7,506
Total Liabilities$6,849$-657▼ $7,506
Net Assets / Fund Balance
Unrestricted Net Assets$65,979$69,152▲ $3,173
Total Net Assets Fund Balance$65,979$69,152▲ $3,173
Total Liabilities and Net Assets / Fund Balance$72,828$68,495▼ $4,333
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Jerome a SommerPresident
Duncan ThorpeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$4,296
Other Revenue
$0
Change in Net Assets
$3,173
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$1,073-$1,073
Fees for Services Accounting-$50-$50
Total Functional Expenses$0$1,123$0$1,123
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
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Madison Christian School Foundation
EIN
27-0941103
Phone
6144193251
Address
2439 CEDAR HILL ROAD NW, CANAL WINCHESTER, OH 43110

Signing Officer

Name
Duncan Thorpe
Title
Secretary
Phone
6144193251
Signed
2016-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duncan Thorpe
Formed
2009
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Romine Cpas and Associates
Address
6895 E MAIN ST, REYNOLDSBURG, OH 43068-3156
Preparer
C Woodson Winfree
Phone
6147552727
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The foundation excists to financially support the ministry of the school. Our mission is to support the advancement of christian education and madison christian school (mcs) by providing earnings and principle to support the building and physical improvements of mcs.”

Form 990, Page 1, Part I, Line 6

“Two part time volunteers help manage the foundation at no pay.”

Raw XML Appendix219 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GainOrLossGrp/OtherAmt02874
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02874
IRS990/GrossReceiptsAmt04296
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01422
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01422
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt072828
IRS990/InvestmentsPubTradedSecGrp/EOYAmt068495
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt065979
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/Organization501c3Ind0X
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ReconcilationRevenueExpnssAmt03173
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION EXCISTS TO FINANCIALLY SUPPORT THE MINISTRY OF THE SCHOOL. OUR MISSION IS TO SUPPORT THE ADVANCEMENT OF CHRISTIAN EDUCATION AND MADISON CHRISTIAN SCHOOL (MCS) BY PROVIDING EARNINGS AND PRINCIPLE TO SUPPORT THE BUILDING AND PHYSICAL IMPROVEMENTS OF MCS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TWO PART TIME VOLUNTEERS HELP MANAGE THE FOUNDATION AT NO PAY.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02016-09-27 15:27:22Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06144193251
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MADISON CHRISTIAN SCHOOL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0MADI
ReturnHeader/Filer/EIN0270941103
ReturnHeader/Filer/PhoneNum06144193251
ReturnHeader/Filer/USAddress/AddressLine1Txt02439 CEDAR HILL ROAD NW
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043110
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263841391
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROMINE CPAS AND ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06895 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REYNOLDSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0430683156
ReturnHeader/PreparerPersonGrp/PhoneNum06147552727
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C WOODSON WINFREE
ReturnHeader/ReturnTs02016-05-23T08:39:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$68,495
Liabilities
-$657
Net assets
$69,152
Revenue
$4,296
Expenses
$1,123
Net income
$3,173
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$11.0$1.50$9.51
2015Detailed filing. Detailed filing data is available for this year.$68.5$0.66$69.2$4.30$1.12$3.17
2014Detailed filing. Detailed filing data is available for this year.$72.8$6.85$66.0$5.38$0.15$5.24
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$71.9$11.1$60.7$1.08$0.96$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.6$0.00$60.6$4.95