Civic Intelligence

Valor Christian College

EIN 27-1625785 • 501(c)3 • Columbus, OH

Profile

VCC is a biblically based community of higher education called to educate and equip Christian leaders in academic excellence, moral integrity, spiritual and physical purity to be agents of character and to serve Christ in the advancement of His kingdom.

PO Box 800Columbus, OH 43216-0800

www.valorcollege.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

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

Net Margin

58th percentile

8.6%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

83rd percentile

43%

Faster revenue growth than 83% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$1,985,130

Up $382,845 (+24%) from 2023

Liabilities

Up

$1,084,124

Up $455,369 (+72%) from 2023

Net Assets

Down

$901,006

Down $72,524 (-7.4%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin58th percentile

Revenue

Up

$4,558,722

Up $941,090 (+26%) from 2023

Expenses

Up

$4,631,246

Up $541,445 (+13%) from 2023

Net Income

Up

-$72,524

Up $399,645 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2021: $1,469,992Liabilities 2021: $859,711Net Assets 2021: $610,2812021Assets 2022: $1,685,469Liabilities 2022: $239,770Net Assets 2022: $1,445,6992022Assets 2023: $1,602,285Liabilities 2023: $628,755Net Assets 2023: $973,5302023Assets 2024: $1,985,130Liabilities 2024: $1,084,124Net Assets 2024: $901,0062024

Highlighted filing

2024

Assets$1,985,130
Liabilities$1,084,124
Net Assets$901,006
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $3,133,613Expenses 2021: $3,517,115Net Income 2021: -$383,5022021Revenue 2022: $4,469,054Expenses 2022: $4,083,354Net Income 2022: $385,7002022Revenue 2023: $3,617,632Expenses 2023: $4,089,801Net Income 2023: -$472,1692023Revenue 2024: $4,558,722Expenses 2024: $4,631,246Net Income 2024: -$72,5242024

Highlighted filing

2024

Revenue$4,558,722
Expenses$4,631,246
Net Income-$72,524
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,985,130
Liabilities
$1,084,124
Net assets
$901,006
Revenue
$4,558,722
Expenses
$4,631,246
Net income
-$72,524
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.99$1.08$0.90$4.56$4.63$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.63$0.97$3.62$4.09$0.47
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.24$1.45$4.47$4.08$0.39
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.86$0.61$3.13$3.52$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 15, 2024
Return Version
2023v6.0
Gross Receipts
$4,558,722
Mission and Program Overview

Mission

VCC is a biblically based community of higher education learning called to educate and equip Christian leaders in academic excellence, moral integrity, spiritual and physical purity to be agents of character and to serve Christ in the advancement of His kingdom.

VCC is a biblically based community of higher education called to educate and equip Christian leaders in academic excellence, moral integrity, spiritual and physical purity to be agents of character and to serve Christ in the advancement of His kingdom.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$986,303$1,279,219▲ $292,916
Land, Buildings, and Equipment, Net$191,079$557,623▲ $366,544
Pledges and Grants Receivable$402,054$133,430▼ $268,624
Prepaid Expenses and Deferred Charges$11,540$14,858▲ $3,318
Other Notes and Loans Receivable, Net$11,309--
Total Assets$1,602,285$1,985,130▲ $382,845
Liabilities
Other Liabilities$453,698$875,925▲ $422,227
Deferred Revenue$158,381$184,645▲ $26,264
Accounts Payable and Accrued Expenses$16,676$23,554▲ $6,878
Total Liabilities$628,755$1,084,124▲ $455,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$973,530$901,006▼ $72,524
Total Net Assets Fund Balance$973,530$901,006▼ $72,524
Total Liabilities and Net Assets / Fund Balance$1,602,285$1,985,130▲ $382,845

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$536,642$309,965$846,607
Leasehold Improvements$20,981$34,293$55,274
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Laquetta CortnerProvostFT$91,158$29,838$120,996

Board Members and Trustees

NameTitle
Dr Rodney L ParsleyBoard Chair
Dr Dale BerkeyVice President
Dr Cheryl WashingtonTrustee
Dr George WestlakeTrustee
Dr Nada OwusuTrustee
Dr Paul ChappellTrustee
Miss Ashton ParsleyTrustee
Mr Marion SchrockTrustee
Rev Eric BatesTrustee
Rev Stewart RobertsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$230,189
Program Service Revenue
$4,296,918
Investment Income
$22,738
Other Revenue
$8,877
All Other Contributions
$46,529
Change in Net Assets
$-72,524

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,558,722
Total Revenue per Audited Statements
$4,558,722
Total Revenue per Form 990
$4,558,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,084,771
Salaries, Compensation, and Employee Benefits$1,546,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$701,076$743,985-$1,445,061
Other Salaries and Wages$1,148,281$246,957-$1,395,238
Office Expenses$307,949$273,538-$581,487
Other Expenses$283,454$139,091-$422,545
Advertising-$333,903-$333,903
Other Employee Benefits$86,167$18,530-$104,697
Depreciation Depletion-$79,416-$79,416
Travel$46,883--$46,883
Payroll Taxes$38,302$8,238-$46,540
Fees for Services Accounting-$24,372-$24,372
Insurance-$18,000-$18,000
Fees for Services Legal-$12,679-$12,679
Total Functional Expenses$2,612,932$2,018,314$0$4,631,246

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,631,246
Total Expenses per Audited Statements$4,631,246
Total Expenses per Form 990$4,631,246
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to related party$769,006
Accrued Liabilities$106,919
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Miss Ashton Parsley, a board member, is the daughter of the board chair Rodney L Parsley.”

Form 990 governing body review Part VI line 11

“The 990 form is prepared by an external CPA firm. A final copy of the form 990 is made available to each trustee.”

Conflict of interest policy compliance Part VI line 12C

“The Institutional Advancement committee of the Board of Trustees periodically reviews the reasonableness of compensation arrangements and benefits, as well as the presence of arms length bargaining of compensation agreements. This committee also reviews the joint venture and partnership agreements of the college to ensure that they conform to the colleges written policies, reflect reasonable payment for the goods and services, are properly recorded, and do not result in inurement of impermissable private benefit.”

CEO executive director top management comp Part VI line 15A

“Compensation of the President is reviewed by the Institutional Advancement Committee of the Board of Trustees, using comparable salary data to determine reasonable compensation.”

Other officer or key employee compensation Part VI line 15B

“Compensation of key officers are reviewed by the Institutional Advancement Committee of the Board of Trustees, using comparable salary data to determine reasonable compensation.”

Governing documents etc available to public Part VI line 19

“The governing documents, conflict of interest policiy and financial statements of the college are made available for viewing to the general public upon written request at the business office of the college.”

Filing and Contact Details

Filer

Filer Name
Valor Christian College
EIN
27-1625785
Address
PO BOX 800, Columbus, OH 43216-0800

Signing Officer

Name
Dr Rodney L Parsley
Title
Board Chair
Signed
2024-04-15
Discuss with paid preparer
No

Organization Details

Formed
2010
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
8
Employees
76
Volunteers
38

Preparer

Firm
APEX Accounting & Tax Services Inc
Address
8319 Shady Maple Drive, Canal Winchester, OH 43110
Preparer
Joe Dilgard CPA
Phone
6145654175
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05512
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13365
IRS990/OtherRevenueTotalAmt08877
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0246957
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01148281
IRS990/OtherSalariesAndWagesGrp/TotalAmt01395238
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt011309
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08238
IRS990/PayrollTaxesGrp/ProgramServicesAmt038302
IRS990/PayrollTaxesGrp/TotalAmt046540
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0402054
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0133430
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011540
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014858
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/Desc1Auxiliary Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03509353
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1787565
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1787565
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IRS990/PYContributionsGrantsAmt053928
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IRS990/PYInvestmentIncomeAmt035229
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IRS990/PYOtherRevenueAmt014386
IRS990/PYProgramServiceRevenueAmt03514089
IRS990/PYRevenuesLessExpensesAmt0-472169
IRS990/PYSalariesCompEmpBnftPaidAmt01481206
IRS990/PYTotalExpensesAmt04089801
IRS990/PYTotalRevenueAmt03617632
IRS990/ReconcilationRevenueExpnssAmt0-72524
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IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0536642
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0309965
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0846607
IRS990ScheduleD/ExpensesSubtotalAmt04631246
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020981
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034293
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt055274
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0106919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1769006
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to related party
IRS990ScheduleD/RevenueSubtotalAmt04558722
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0557623
IRS990ScheduleD/TotalExpensesPerForm990Amt04631246
IRS990ScheduleD/TotalLiabilityAmt0875925
IRS990ScheduleD/TotalRevenuePerForm990Amt04558722
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04558722
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04631246
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Miss Ashton Parsley, a board member, is the daughter of the board chair Rodney L Parsley.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 form is prepared by an external CPA firm. A final copy of the form 990 is made available to each trustee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Institutional Advancement committee of the Board of Trustees periodically reviews the reasonableness of compensation arrangements and benefits, as well as the presence of arms length bargaining of compensation agreements. This committee also reviews the joint venture and partnership agreements of the college to ensure that they conform to the colleges written policies, reflect reasonable payment for the goods and services, are properly recorded, and do not result in inurement of impermissable private benefit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of the President is reviewed by the Institutional Advancement Committee of the Board of Trustees, using comparable salary data to determine reasonable compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation of key officers are reviewed by the Institutional Advancement Committee of the Board of Trustees, using comparable salary data to determine reasonable compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing documents, conflict of interest policiy and financial statements of the college are made available for viewing to the general public upon written request at the business office of the college.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0World Harvest Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311053559
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Canal Winchester
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01985130
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0230189
IRS990/TotalEmployeeCnt076
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02018314
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02612932
IRS990/TotalFunctionalExpensesGrp/TotalAmt04631246
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt01084124
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IRS990/TotalLiabilitiesGrp/EOYAmt01084124
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0901006
IRS990/TotalOtherCompensationAmt029838
IRS990/TotalProgramServiceExpensesAmt02612932
IRS990/TotalProgramServiceRevenueAmt04296918
IRS990/TotalReportableCompFromOrgAmt091158
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04558722
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt038
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IRS990/TravelGrp/ProgramServicesAmt046883
IRS990/TravelGrp/TotalAmt046883
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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