Civic Intelligence

Emmanuel Christian Academy Inc.

990 • Fiscal year 2014 • EIN 31-1514451

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 09, 2015

2177 Emmanuel Way45502-7213

(937) 390-3777

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.48x

Higher debt load relative to assets than 73% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

83rd percentile

1.23x

Higher debt load relative to revenue than 83% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

46th percentile

1.6%

Higher net margin than 46% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

23rd percentile

$52,154

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

30th percentile

-1.7%

Faster asset growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$8,748,650

Down $150,693 (-1.7%) from 2013

Net Assets

Up

$4,524,122

Up $74,188 (+1.7%) from 2013

Liabilities

Down

$4,224,528

Down $224,881 (-5.1%) from 2013

Revenue

$3,446,636

No earlier filing loaded for comparison.

Expenses

Down

$3,392,451

Down $181,798 (-5.1%) from 2013

Net Income

$54,185

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $12,484,027Liabilities 2011: $4,747,840Net Assets 2011: $7,736,1872011Assets 2012: $12,525,517Liabilities 2012: $4,490,670Net Assets 2012: $8,034,8472012Assets 2013: $8,899,343Liabilities 2013: $4,449,409Net Assets 2013: $4,449,9342013Assets 2014: $8,748,650Liabilities 2014: $4,224,528Net Assets 2014: $4,524,1222014Assets 2015: $8,340,480Liabilities 2015: $3,953,438Net Assets 2015: $4,387,0422015Assets 2016: $8,370,078Liabilities 2016: $4,218,266Net Assets 2016: $4,151,8122016Assets 2017: $8,123,021Liabilities 2017: $4,212,148Net Assets 2017: $3,910,8732017Assets 2018: $7,643,310Liabilities 2018: $3,746,043Net Assets 2018: $3,897,2672018Assets 2019: $7,115,038Liabilities 2019: $3,279,186Net Assets 2019: $3,835,8522019Assets 2020: $8,504,969Liabilities 2020: $4,545,351Net Assets 2020: $3,959,6182020Assets 2021: $8,274,755Liabilities 2021: $4,368,184Net Assets 2021: $3,906,5712021Assets 2022: $8,081,266Liabilities 2022: $4,109,247Net Assets 2022: $3,972,0192022Assets 2023: $7,883,014Liabilities 2023: $3,858,046Net Assets 2023: $4,024,9682023Assets 2024: $7,919,831Liabilities 2024: $3,647,918Net Assets 2024: $4,271,9132024

Highlighted filing

2014

Assets$8,748,650
Liabilities$4,224,528
Net Assets$4,524,122

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,733,5332011Expenses 2012: $3,034,3072012Expenses 2013: $3,574,2492013Revenue 2014: $3,446,636Expenses 2014: $3,392,451Net Income 2014: $54,1852014Revenue 2015: $3,190,513Expenses 2015: $3,329,106Net Income 2015: -$138,5932015Revenue 2016: $2,983,893Expenses 2016: $3,219,581Net Income 2016: -$235,6882016Revenue 2017: $3,201,942Expenses 2017: $3,447,411Net Income 2017: -$245,4692017Revenue 2018: $2,870,442Expenses 2018: $2,897,173Net Income 2018: -$26,7312018Revenue 2019: $3,057,626Expenses 2019: $3,100,271Net Income 2019: -$42,6452019Revenue 2020: $4,487,546Expenses 2020: $4,364,645Net Income 2020: $122,9012020Revenue 2021: $4,225,774Expenses 2021: $4,302,120Net Income 2021: -$76,3462021Revenue 2022: $4,936,507Expenses 2022: $4,806,820Net Income 2022: $129,6872022Revenue 2023: $4,673,849Expenses 2023: $4,634,050Net Income 2023: $39,7992023Revenue 2024: $4,730,870Expenses 2024: $4,522,335Net Income 2024: $208,5352024

Highlighted filing

2014

Revenue$3,446,636
Expenses$3,392,451
Net Income$54,185
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 9, 2015
Return Version
2013v4.0
Gross Receipts
$3,572,269
Mission and Program Overview

Mission

Emmanuel christian academy recognizes that god, through his word, the bible, is the absolute authority and basis for all truth. Under that authority, desiring to work with the local churches and the evangelical community, eca seeks to assist christian families in their biblical responsibility to train their children to become christ-like and to fulfill god's purpose for their lives in the home, church, and society

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,476,257$8,162,187▼ $314,070
Savings and Temporary Cash Investments$419,003$376,654▼ $42,349
Investments in Publicly Traded Securities$72,230$91,616▲ $19,386
Accounts Receivable$54,853$62,739▲ $7,886
Cash and Non-Interest-Bearing Accounts$27,654$41,659▲ $14,005
Prepaid Expenses and Deferred Charges$12,895$13,120▲ $225
Total Assets$9,063,567$8,748,650▼ $314,917
Other Assets Total$675$675→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,141,798$3,739,778▼ $402,020
Deferred Revenue$267,855$270,350▲ $2,495
Accounts Payable and Accrued Expenses$180,301$190,725▲ $10,424
Other Liabilities$23,676$23,675▼ $1
Total Liabilities$4,613,630$4,224,528▼ $389,102
Net Assets / Fund Balance
Unrestricted Net Assets$4,151,419$4,284,032▲ $132,613
Temporarily Rstr Net Assets$298,518$240,090▼ $58,428
Total Net Assets Fund Balance$4,449,937$4,524,122▲ $74,185
Total Liabilities and Net Assets / Fund Balance$9,063,567$8,748,650▼ $314,917

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,058,285$3,651,410-
Land$1,095,234--
Equipment$8,668$618,904-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$72,230-▲ $2,027$3,020$91,616
2012$73,345-▲ $1,905$3,020$72,230
2011$72,753-▲ $1,712$3,775$73,345
2010$66,948-▲ $8,825$3,020$72,753
2009$61,759$5,000▲ $3,359$3,020$66,948
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr George Simon-FT$52,154$52,154

Board Members and Trustees

NameTitle
Gillis WestPresident
Christian VictorTrustee
Dana LoveTrustee
Dustin HughesTrustee
Rob Vaughn-
Terrie KenningtonInterim Supe
Kathy DeweeseSecretary
Aimee TroutwineTreasurer
James BlankVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$419,098
Program Service Revenue
$3,009,137
Investment Income
$-18,840
Other Revenue
$37,241
All Other Contributions
$419,098
Change in Net Assets
$54,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,795,295
Other Expenses$1,248,064
Grants and Similar Amounts Paid$166,559
Total Fundraising Expense$23,812
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,372,837$135,238$13,408$1,521,483
Depreciation Depletion$277,894--$277,894
Occupancy$213,777--$213,777
Interest$185,606--$185,606
Benefits to Members$182,533--$182,533
Grants to Domestic Individuals$166,559--$166,559
Other Employee Benefits$129,410$12,748$1,264$143,422
Payroll Taxes$117,651$11,590$1,149$130,390
All Other Expenses$92,639$489-$93,128
Information Technology$51,962$4,538$582$57,082
Other Expenses$38,211--$38,211
Fees for Services Other$21,551$15,180-$36,731
Office Expenses$27,377$2,391$307$30,075
Insurance$19,800--$19,800
Travel$6,283$3,737-$10,020
Advertising--$7,102$7,102
Conferences and Meetings$963$677-$1,640
Total Functional Expenses$3,182,051$186,588$23,812$3,392,451
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,140
Fundraising Direct Expenses$84,709
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$52,652$52,652$44,420$8,232
Event 2$42,480$42,480$26,681$15,799
Total Events$116,140$116,140$84,709$31,431
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Annuity Payment$23,675
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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; christian victor - business relationship christian vicotor has a business relationship with dustin hughes and john essig. Christian victor also has numerous patients who are faclty, staff and/or parents. Christian victor also employees a faculty member and his spouse on a part-time basis.

Form 990, Page 6, Part VI, Line 2

SEE SCHEDULE O

Form 990, Page 6, Part VI, Line 8B

Committee's contemporaneously document the meetings held. However, the committee's do not have the authority to act on behalf of the governing body. Proposals from the committees are presented to the governing body for consideration.

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 was provided to the board members. Board members reviewed the 990 and asked questions, if any. Form 990 was approved by the board members.

Form 990, Page 6, Part VI, Line 12C

Annually the board discusses any conflicts. The conflict of interest policy requires each board member and key employees to sign a conflict of interest statement stating whether they have any conflicts and if so what conflicts exist.

Form 990, Page 6, Part VI, Line 15A

Compensation of the organization's executive director was determined by the independent board members and included research of comparability data. The deliberation and decision proessess were documented.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements available to the public upon request

Filing and Contact Details

Filer

EIN
31-1514451
Phone
9373903777

Signing Officer

Name
Aimee Troutwine
Title
Treasurer
Phone
9373903777
Signed
2015-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr David Hook
Formed
1997
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
128
Volunteers
370

Preparer

Preparer
Aimee Troutwine
Phone
9376290890
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Emmanuel christian academy recognizes that god, through his word, the bible, is the absolute authority and basis for all truth. Under that authority, desiring to work with the local churches and the evangelical community, eca seeks to assist christian families in their biblical responsibility to train their children to become christ-like and to fulfill god's purpose for their lives in the home, church, and society

Form 990, Part III

Description of organization mission: biblical responsibility to train their children to become christ-like and to fulfill god's purpose for their lives in the home, church and society

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IRS990/PrincipalOfficerNm0DR DAVID HOOK
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt072753
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt05000
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0618904
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0627572
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED THROUGH THE NEWSPAPER AND THE BROADCAST MEDIA DURING THE PERIOD OF SOLCIATION FOR STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0CLASS TRIPS, MI
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0VARIOUS OTHER
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION ASSISTANCE
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc1SCHOLARSHIPS
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCH. I PART III, LINE 1: TUITION ASSISTIANCE AT THE TIME OF ENROLLMENT, ANY FAMILY MAY APPLY FOR FINANCIAL AID ASSISTANCE WITH THE BUSINESS OFFICE. THE FAMILY MUST COMPLETE AN APPLICATION FOR FINANCIAL AID AND SUBMIT A COPY OF THEIR LATEST TAX RETURN. THE APPLICATION IS THEN SUBMITTED TO A THIRD PARTY TO DETERMINE FINANCIAL NEED. THE FINANCIAL AID COMMITTEE WITHIN THE SCHOOL REVIEWS THE REPORT FROM THE THIRD PARTY COMPANY AND DISTRIBUTES FINANCIAL AID BASED ON THE REPORT, SPECIAL ECONOMIC SITUATIONS, TOTAL FINANCIAL AID DOLLARS AVAILABLE IN THE BUDGET AND THE FINANCIAL AID POLICY OF THE SCHOOL ADOPTED BY THE BOARD. ANY AWARDS FALLING OUTSIDE THE PARAMETERS OF THE POLICY MUST BE APPROVED BY THE FINANCE COMMITTEE. SCH. I PART III, LINE 2: SCHOLARSHIPS - ALL GRADUATING SENIORS WITH A MINIMUM GPA OF 2.5 THAT WILL BE ENROLLED FULL-TIME AT AN ACCREDITED POST SECONDARY INSTITUTION OF HIGHER LEARNING ARE ELIGILE TO APPLY FOR THE SCHOLARSHIPS. A COMPLETED APPLICATION IS SUBMITTED ALONG WITH A RECOMMENDATION FORM FROM ONE OF THE STUDENT'S CHURCH LEADERS. A SELCTION COMMITTE REVIEWS THE APPLICATIONS PACKETS FROM THE STUDENTS AND SCORES THEM BASED ON A CRITERIA OF 1) ACADEMIC MERIT 2) CHRISTIAN CHARACTER 3) CHRISTIAN SERVICE AND 4) FINANCIAL NEED. SCHOLARSHIPS ARE AWARDED BASED ON THE OVERALL CRITERIA SCORES. IN THE EVENT OF A TIE THE SCHOLARSHIP COMMITTEE WILL VOTE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMMANUEL CHRISTIAN ACADEMY RECOGNIZES THAT GOD, THROUGH HIS WORD, THE BIBLE, IS THE ABSOLUTE AUTHORITY AND BASIS FOR ALL TRUTH. UNDER THAT AUTHORITY, DESIRING TO WORK WITH THE LOCAL CHURCHES AND THE EVANGELICAL COMMUNITY, ECA SEEKS TO ASSIST CHRISTIAN FAMILIES IN THEIR BIBLICAL RESPONSIBILITY TO TRAIN THEIR CHILDREN TO BECOME CHRIST-LIKE AND TO FULFILL GOD'S PURPOSE FOR THEIR LIVES IN THE HOME, CHURCH, AND SOCIETY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.92$3.65$4.27$4.73$4.52$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.88$3.86$4.02$4.67$4.63$0.04
2022Detailed filing. Detailed filing data is available for this year.$8.08$4.11$3.97$4.94$4.81$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.27$4.37$3.91$4.23$4.30$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.50$4.55$3.96$4.49$4.36$0.12
2019Detailed filing. Detailed filing data is available for this year.$7.12$3.28$3.84$3.06$3.10$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.64$3.75$3.90$2.87$2.90$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.12$4.21$3.91$3.20$3.45$0.25
2016Detailed filing. Detailed filing data is available for this year.$8.37$4.22$4.15$2.98$3.22$0.24
2015Detailed filing. Detailed filing data is available for this year.$8.34$3.95$4.39$3.19$3.33$0.14
2014Detailed filing. Detailed filing data is available for this year.$8.75$4.22$4.52$3.45$3.39$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.90$4.45$4.45$3.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$4.49$8.03$3.03
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$4.75$7.74$2.73
Peer Organizations

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