Civic Intelligence

Chandler Christian Academy Inc

EIN 32-0265411 • 501(c)3 • Chandler, AZ

Profile

Chandler christian academy provides a quality education in a christian environment. Our goal is to educate and develop the whole person for the glory of god by allowing each student the opportunity to begin to understand themselves and the world around them from a christian world.

19620 S Mcqueen RdChandler, AZ 85286

www.chandlerchristianacademy.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.49x

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

501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.31x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

27th percentile

-6.3%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$720,985

Down $148,595 (-17%) from 2017

Liabilities

Up

$356,769

Up $17,717 (+5.2%) from 2017

Net Assets

Down

$364,216

Down $166,312 (-31%) from 2017

Revenue

Down

$1,135,747

Down $76,783 (-6.3%) from 2017

Expenses

Up

$1,264,573

Up $117,504 (+10%) from 2017

Net Income

Down

-$128,826

Down $194,287 (-297%) from 2017

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $355,859Liabilities 2014: $354,441Net Assets 2014: $1,4182014Assets 2015: $684,309Liabilities 2015: $387,546Net Assets 2015: $296,7632015Assets 2016: $953,743Liabilities 2016: $488,512Net Assets 2016: $465,2312016Assets 2017: $869,580Liabilities 2017: $339,052Net Assets 2017: $530,5282017Assets 2018: $720,985Liabilities 2018: $356,769Net Assets 2018: $364,2162018

Highlighted filing

2018

Assets$720,985
Liabilities$356,769
Net Assets$364,216

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $750,879Expenses 2014: $736,682Net Income 2014: $14,1972014Revenue 2015: $1,205,378Expenses 2015: $910,033Net Income 2015: $295,3452015Revenue 2016: $1,287,134Expenses 2016: $1,118,666Net Income 2016: $168,4682016Revenue 2017: $1,212,530Expenses 2017: $1,147,069Net Income 2017: $65,4612017Revenue 2018: $1,135,747Expenses 2018: $1,264,573Net Income 2018: -$128,8262018

Highlighted filing

2018

Revenue$1,135,747
Expenses$1,264,573
Net Income-$128,826

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 22, 2019
Return Version
2017v2.2
Gross Receipts
$1,170,053
Mission and Program Overview

Mission

Chandler christian academy provides a quality education in a christian environment. Our goal is to educate and develop the whole person for the glory of god by allowing each student the opportunity to begin to understand themselves and the world around them from a christian world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$439,496$405,702▼ $33,794
Savings and Temporary Cash Investments$378,643$240,847▼ $137,796
Cash and Non-Interest-Bearing Accounts$46,364$61,259▲ $14,895
Accounts Receivable$12$8,648▲ $8,636
Prepaid Expenses and Deferred Charges$4,745$4,010▼ $735
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$869,580$720,985▼ $148,595
Other Assets Total$320$519▲ $199
Liabilities
Other Liabilities$310,225$356,769▲ $46,544
Mortgage Notes Payable Secured by Investment Property$28,827--
Total Liabilities$339,052$356,769▲ $17,717
Net Assets / Fund Balance
Unrestricted Net Assets$530,528$364,216▼ $166,312
Total Net Assets Fund Balance$530,528$364,216▼ $166,312
Total Liabilities and Net Assets / Fund Balance$869,580$720,985▼ $148,595

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$280,371$44,470$324,841
Equipment$121,329$71,684$193,013
Other Land Buildings$4,002$1,098$5,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jared WilsonChairman
Sam MackeyVice Chairman
Angie AbfalterBoard Member
James PamplinBoard Member
Jonathan WillmsBoard Member
Heather FraleySecretary
Jon MoskalikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$33,235
Program Service Revenue
$1,061,110
Investment Income
$352
Other Revenue
$41,050
All Other Contributions
$33,235
Change in Net Assets
$-128,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$956,972
Other Expenses$307,601
Total Fundraising Expense$13,844
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$682,433$167,573-$850,006
Payroll Taxes$51,877$12,970-$64,847
Occupancy$47,601$11,900-$59,501
Depreciation Depletion$44,719--$44,719
All Other Expenses$32,303$10,498-$42,801
Other Employee Benefits$33,695$8,424-$42,119
Office Expenses$6,140$14,320-$20,460
Advertising--$13,844$13,844
Insurance$7,004$2,334-$9,338
Other Expenses$9,009--$9,009
Information Technology$7,961--$7,961
Fees for Services Accounting-$1,100-$1,100
Total Functional Expenses$1,021,610$229,119$13,844$1,264,573
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$75,356
Fundraising Direct Expenses$34,306
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$46,820$46,820$23,326$23,494
Fall Fun Run$28,536$28,536$10,980$17,556
Total Events$75,356$75,356$34,306$41,050
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
Board Designated Funds$349,531
Accrued Expenses$7,238
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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

A copy of the 990 is provided to all board members before filing. During the board meeting, the financial administrator and the board members review each section in the 990 and address any questions or concerns put forth by the board members.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

In the agenda at each board meeting is an interest disclosure review. During this time in the board meeting, all board members are required to disclose any conflicting interest, of which there are none currently, or any plan to enter into a relationship or agreement that would be a conflict of interest. There have been no conflicts of interest since incorporation.

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

The governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Chandler Christian Academy Inc
EIN
32-0265411
Phone
4809630748
Address
19620 S MCQUEEN RD, CHANDLER, AZ 85286

Signing Officer

Name
Jared Wilson
Title
Chairman
Signed
2019-01-22
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
54
Volunteers
100

Preparer

Firm
Butler Hansen PC
Address
1734 E Boston St Ste 101, Gilbert, AZ 85295
Preparer
Gregg M Butler
Phone
4804971250
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

A manual journal entry adjustment to record final payroll at = -$0

Other Changes In Net Assets Or Fund Balances - Other Decreases

June 30, 2017 was reversed at July 1, 2017 = -$37486

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IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01061110
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01061110
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029966
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0401
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0287069
IRS990/PYOtherRevenueAmt037423
IRS990/PYProgramServiceRevenueAmt01144740
IRS990/PYRevenuesLessExpensesAmt065461
IRS990/PYSalariesCompEmpBnftPaidAmt0860000
IRS990/PYTotalExpensesAmt01147069
IRS990/PYTotalRevenueAmt01212530
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-128826
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01061110
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0378643
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0240847
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0121329
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071684
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0193013
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0280371
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt044470
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0324841
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04002
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01098
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07238
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1349531
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BOARD DESIGNATED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0405702
IRS990ScheduleD/TotalLiabilityAmt0356769
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/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034306
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FALL FUN RUN
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt046820
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt028536
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt075356
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt046820
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt028536
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt075356
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt041050
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt034306
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt023326
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt010980
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO ALL BOARD MEMBERS BEFORE FILING. DURING THE BOARD MEETING, THE FINANCIAL ADMINISTRATOR AND THE BOARD MEMBERS REVIEW EACH SECTION IN THE 990 AND ADDRESS ANY QUESTIONS OR CONCERNS PUT FORTH BY THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN THE AGENDA AT EACH BOARD MEETING IS AN INTEREST DISCLOSURE REVIEW. DURING THIS TIME IN THE BOARD MEETING, ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTING INTEREST, OF WHICH THERE ARE NONE CURRENTLY, OR ANY PLAN TO ENTER INTO A RELATIONSHIP OR AGREEMENT THAT WOULD BE A CONFLICT OF INTEREST. THERE HAVE BEEN NO CONFLICTS OF INTEREST SINCE INCORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A manual journal entry adjustment to record final payroll at = -$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4June 30, 2017 was reversed at July 1, 2017 = -$37486
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0869580
IRS990/TotalAssetsEOYAmt0720985
IRS990/TotalAssetsGrp/BOYAmt0869580
IRS990/TotalAssetsGrp/EOYAmt0720985
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt033235
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013844
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0229119
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01021610
IRS990/TotalFunctionalExpensesGrp/TotalAmt01264573
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0339052
IRS990/TotalLiabilitiesEOYAmt0356769
IRS990/TotalLiabilitiesGrp/BOYAmt0339052
IRS990/TotalLiabilitiesGrp/EOYAmt0356769
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0530528
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0364216
IRS990/TotalProgramServiceExpensesAmt01021610
IRS990/TotalProgramServiceRevenueAmt01061110
IRS990/TotalRevenueGrp/ExclusionAmt041050
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01061462
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01135747
IRS990/TotalVolunteersCnt0100

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