Civic Intelligence

Trinity Christian Academy of Jacksonville Inc.

990 • Fiscal year 2024 • EIN 27-3116187

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 06, 2025

800 Hammond BlvdJacksonville, FL 32221

(904) 596-2464

Siviq Scores

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

Liabilities / Assets

48th percentile

0.16x

Higher debt load relative to assets than 48% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.05x

Higher debt load relative to revenue than 18% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$302,671

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

95th percentile

64%

Faster asset growth than 95% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,819,733

Up $1,886,755 (+64%) from 2023

Net Assets

Up

$4,071,009

Up $2,159,629 (+113%) from 2023

Liabilities

Down

$748,724

Down $272,874 (-27%) from 2023

Revenue

Up

$15,870,416

Up $2,249,063 (+17%) from 2023

Expenses

Up

$13,710,787

Up $1,287,457 (+10%) from 2023

Net Income

Up

$2,159,629

Up $961,606 (+80%) from 2023

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$0-$2.0MAssets 2021: $1,827,583Liabilities 2021: $2,272,366Net Assets 2021: -$444,7832021Assets 2022: $2,019,818Liabilities 2022: $1,306,461Net Assets 2022: $713,3572022Assets 2023: $2,932,978Liabilities 2023: $1,021,598Net Assets 2023: $1,911,3802023Assets 2024: $4,819,733Liabilities 2024: $748,724Net Assets 2024: $4,071,0092024

Highlighted filing

2024

Assets$4,819,733
Liabilities$748,724
Net Assets$4,071,009

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2021: $11,706,276Expenses 2021: $12,329,410Net Income 2021: -$623,1342021Revenue 2022: $12,158,829Expenses 2022: $11,489,644Net Income 2022: $669,1852022Revenue 2023: $13,621,353Expenses 2023: $12,423,330Net Income 2023: $1,198,0232023Revenue 2024: $15,870,416Expenses 2024: $13,710,787Net Income 2024: $2,159,6292024

Highlighted filing

2024

Revenue$15,870,416
Expenses$13,710,787
Net Income$2,159,629
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 6, 2025
Return Version
2023v6.0
Gross Receipts
$15,920,543
Mission and Program Overview

Mission

Educating children in grades K-12 with an emphasis on Christian values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,164,981$2,608,631▲ $1,443,650
Land, Buildings, and Equipment, Net$1,253,584$1,480,349▲ $226,765
Accounts Receivable$262,360$367,040▲ $104,680
Prepaid Expenses and Deferred Charges$82,315$217,217▲ $134,902
Savings and Temporary Cash Investments$78,778$87,364▲ $8,586
Total Assets$2,932,978$4,819,733▲ $1,886,755
Other Assets Total$90,960$59,132▼ $31,828
Liabilities
Accounts Payable and Accrued Expenses$240,586$423,807▲ $183,221
Deferred Revenue$314,424$242,169▼ $72,255
Other Liabilities$466,588$82,748▼ $383,840
Total Liabilities$1,021,598$748,724▼ $272,874
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,729,359$3,921,154▲ $2,191,795
Net Assets With Donor Restrictions$182,021$149,855▼ $32,166
Total Net Assets Fund Balance$1,911,380$4,071,009▲ $2,159,629
Total Liabilities and Net Assets / Fund Balance$2,932,978$4,819,733▲ $1,886,755

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$583,705$877,274$1,460,979
Leasehold Improvements$470,061$423,875$893,936
Buildings$345,048$419,191$764,239
Land$81,535-$81,535
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Tommy CarrChairmanPT$145,798$145,798

Board Members and Trustees

NameTitle
Thomas MesserPresident
Austin WynnDirector
Becki CouchDirector
David RandleDirector
Drew MesserDirector
Michelle BegleyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$715,829
Program Service Revenue
$15,036,189
Investment Income
$10,530
Other Revenue
$107,868
All Other Contributions
$715,829
Change in Net Assets
$2,159,629

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$50,000Fair Market Value (FMV)
Total Noncash Contributions$50,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,870,416
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$50,127
Total Revenue per Audited Statements
$15,920,543
Total Revenue per Form 990
$15,870,416
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,032,461
Other Expenses$3,678,326
Total Fundraising Expense$212,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,873,620$2,050,899$107,942$10,032,461
All Other Expenses$433,284$92,500$3,387$529,171
Other Expenses$5,622$240,069$12,635$258,326
Depreciation Depletion$30,470$130,935-$161,405
Advertising$2,669$81,129$4,270$88,068
Fees for Services Other$353$75,485-$75,838
Insurance$2,504--$2,504
Travel-$128-$128
Total Functional Expenses$9,219,018$4,279,680$212,089$13,710,787

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,760,914
Expenses per Audited Statements$13,710,787
Total Expenses per Form 990$13,710,787
Expenses Not Reported on Form 990$50,127
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$122,400
Fundraising Direct Expenses$50,127
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon$102,000$102,000$44,200$57,800
5K Run$20,400$20,400$5,927$14,473
Total Events$122,400$122,400$50,127$72,273
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current portion of operating lease liability$32,442
Due to related party$25,362
Operating lease liability less current portion$24,944
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Form 990, Part VI, Section A, line 2

Thomas Messer is the father of Drew Messer.

Form 990, Part VI, Section B, line 11B

The Form 990 is emailed to the Board of Directors.

Form 990, Part VI, Section B, line 12C

The monitoring and enforcement is done by questioning board members at board meetings at least annually.

Form 990, Part VI, Section B, line 15

The organization queried other similar sized organizations and referred to their 990s in establishing the compensation level of the CEO and other officers and key employees.

Form 990, Part VI, Section C, line 18

The organization makes its 990 available to the public both upon request and through a third party website.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Trinity Christian Academy
EIN
27-3116187
Phone
9045962464
Address
800 Hammond Blvd, Jacksonville, FL 32221

Signing Officer

Name
Douglas J Gregory
Title
Director of Finance
Phone
9045962464
Signed
2025-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas J Gregory
Formed
2010
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Masters Smith & Wisby PA
Address
4651 Salisbury Road Suite 185, Jacksonville, FL 32256
Preparer
David W Howie CPA
Phone
9043962202
Supplemental Narrative

Additional Explanations

Part V, Line 2A

All employees are paid by Trinity Baptist Church of Jacksonville, Inc. and the academy reimburses the church for 2023-2024 payroll.

Financial Statement Notes

Part X, Line 2:

The Organization takes tax positions which it feels are adhering to the laws established by the taxing authorities. The Organization doesn't believe it has taken any uncertain tax positions which could subject it to penalties and interest; therefore, none have been accrued in the accompanying financial statements. The taxing authorities have the right to audit the Organization's books for the current year and the last three open tax years which are 2023, 2022, and 2021.

Part XI, Line 2D - Other Adjustments:

Expenses directly related to fundraising events

Part XII, Line 2D - Other Adjustments:

Expenses directly related to fundraising events

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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0345048
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0419191
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0764239
IRS990ScheduleD/EquipmentGrp/BookValueAmt0583705
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0877274
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01460979
IRS990ScheduleD/ExpensesNotReportedAmt050127
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt013710787
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt081535
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt081535
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0470061
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0423875
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0893936
IRS990ScheduleD/OtherExpensesIncludedAmt050127
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025362
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt132442
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt224944
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to related party
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Current portion of operating lease liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Operating lease liability less current portion
IRS990ScheduleD/OtherRevenueAmt050127
IRS990ScheduleD/RevenueNotReportedAmt050127
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt015870416
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization takes tax positions which it feels are adhering to the laws established by the taxing authorities. The Organization doesn't believe it has taken any uncertain tax positions which could subject it to penalties and interest; therefore, none have been accrued in the accompanying financial statements. The taxing authorities have the right to audit the Organization's books for the current year and the last three open tax years which are 2023, 2022, and 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Expenses directly related to fundraising events
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Expenses directly related to fundraising events
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01480349
IRS990ScheduleD/TotalExpensesPerForm990Amt013710787
IRS990ScheduleD/TotalLiabilityAmt082748
IRS990ScheduleD/TotalRevenuePerForm990Amt015870416
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt015920543
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013760914
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Any method used by the Academy to solicit students contains statements as to its non-discrimination policy.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt050127
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Boosterthon
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm05K Run
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0102000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt020400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0122400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0102000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt020400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0122400
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt072273
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt050127
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt044200
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05927
IRS990ScheduleG/LicensedStatesCd0FL
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0206002
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt021450
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt075219
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Thomas Messer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0302671
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The related organization, contracted with an attorney that specializes in compensation studies for the purpose of setting compensation for executives. That resulted in a compensation range that was presented to the finance committee. Based on the range, the committee set the amount of compensation for the board president.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt00
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Weight room equipment
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt050000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All employees are paid by Trinity Baptist Church of Jacksonville, Inc. and the academy reimburses the church for 2023-2024 payroll.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Thomas Messer is the father of Drew Messer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is emailed to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The monitoring and enforcement is done by questioning board members at board meetings at least annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization queried other similar sized organizations and referred to their 990s in establishing the compensation level of the CEO and other officers and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes its 990 available to the public both upon request and through a third party website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 2A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 18

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